Char5ty Reglstratlon No. SC022666 IScotlaNII Company Raglstratlon No. C8000651 Iscotlandl Dog Action Worklng Group Scotland D.A.W.G.S. (A Scottish Charitable Incorporated Organisation) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 D.A.W.G.S. LEGAL AND ADMINISTRATIVE INFORMATION TNstO9$ (Appointèd 5 Marth 2024} (Appointed 8 February 20241 (Appointèd 13 November 2024) (Appointed 13 November 2024) Ch•rlty numbèr {S¢od•ndl SC022&f6 Ind•ppnd•nt ¢xamln•r AZEIS 37 Albyn Place Aberdeen United Kingdom AB101JB Bankers Tha Bank of Scottand 389 North Deewde Road Cults Aberdeen AB15 9SX Flagstone 1st Floor. Clarèville Hou 2&27 Ct¥endon Street London SW1Y4EL Solkitor4 Mackinnons 14 Carden Place Aberdeen Unrted Kingdom AB10 1UR D.A.W.G.S. CONTENTS Pag• Twsltre8' report Statement of trusta6s' rÈspon$ibi1it￿5 IndepetKtenl examinerfs report Stalernent of ffinancABI activiti9$ Balance shaat Notes lo the financjal ststèments 7-13 D.A.W.G.S. TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The liustees present Iheif annual report and financkql st8t8m8nts forthe year entjed 31 DecEmber 2024. The financi81 stat&monts have been prepared In aC￿rIanCe w￿h thè accounting pdicieg sel out in note I to the finandal sl3tÈments and comply wilh the chanty's constilufion. Ihe Charities and Trustee Invèstment (Scotlandl Ad 2005, the Charit￿5 AccL)unt3 {Scotlandl Regulations 2006 las amended) and A¢￿U￿ting and Reportlng by Ch&r￿e$." Statement of Recommended Practice applicable to chorities preparing their ￿COUnts in accordance the Financial Reporting Standard applicablo In Ihg UK 8nd Republi¢ of Irèland IFRS 102} leftective 1 January 20191" ObJgcU¥9$ and a¢l1vlt￿S The objectives ol the charity are.. to re-home dogs and puppies (over 6 months of age). We aim lo find new. caring homes for dogs and puppiés whose owners are no longer able to look after them and.. lo undertake all thlngs incidental and conducive lo thè allainment of this objective. Achlwomènts and perfomian¢• The athievernent6 and perfomancè of tha charity durkng thg year were.. In accordance with Ihe aimg of our Constitution - to find Thew homes for dogs whose okj owners are rKJ longer able lo care for them and to carry out those activities lowards the furtherance of those aims. Conlinuing earlier plpns for the future. the ¢har¢ly has atlended numerous outside events, promoting ils existence and giving oul information. indiwduals hav• gone out to give talks to vaTiOUS bodiès. In the opinion ol the Trustees, these aims were successfully achieved during the year to 31 De￿mber 2024. Flnanclal revl•w The accoLmls show a surplvs for the year of £16,356 (2023 - £30.$811 whith, added to the reserve5 brought forward, amount to total resgtV9s of £1.147,160 at 31 Dg¢ember 202412023_ £1,130,804). ReseNe8 Suryxus reseNes a￿ held on bank deposit to achieve low risk incorne. The Trustees a￿. however, confidenl lfvat the present level of reserv8s on deposit are SU￿￿￿nI for the charitls UJI￿nI needs an¢J Ihe financial needs of the intermediate future. Plan8 for Futur• Pori¢MI8 To continue rehoming dogs, along with developing a wider range of services. devek)ping slrategieg, delivoring eduG41ion and training lo a5Si5t with the welfare of dogs across our area. have already L1evek)ped a Welfare Fund to support dogs whose caring owners are facing financial difficulties in the cutrpnl economic climate. Thi5 90ès beyond the Or￿inal rerrit of DAVVGS. and we Mll continue to promot6 the Walfare Fund, en6urin9 the health and wellbeing ol dogs in Scotland. The charity has continued to run Ihe Charty Shop inAJfoid and, lotsk6ng ah?ad, sees this as a continuing and valuabta so*Jrc8 of ganarating incomè. DA.W.G.S. TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 structur•i govem#m¢e •nd man#g¢ment The charity is govemed and managed by a committeè of 7 Trusléesthlember5 who rneel regularly to d681 with the business of the charity in furtheran(* of rts cl)jectives. The cornmittee members operate wrthin the C1)n$titU￿0n. Membership of the tharity is open to any and all intarested and conceméd pèrsons and shall bè supportod by a proposerwho shall be an existing rnember. The affairs of the charity are managed by a Managamènl comm[tt￿ of not Ips$ than three and not more than seven Officers. K•y m8nagement p•rnonn•l r•mun•ratlon The trustees consider the board of Iruslees as the rnanag8m8nt P8Tsonn81 in charge of directing and C￿ntrollIng the charity. All trustees gNe their time freely and no trustee was paid rernuneTation or expenses in the year. ervèd during the year and up lo the dats of signature olthe financ4al statements were.. (Resigned 8 January 2024) (Resigrwl 12 March 20251 IRgsign8119 January 2024) (Appointed S Mar¢h 20241 (Appointed 6 February 20241 (Deceased 4 May 2024) (Appoinled 13 November 20241 (Appolnled 13 Novgmbgr 20241 D.A.W.G.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Stat•mont of trust••s' r•sponslblllti•s The IEustee5 are responsible for preparing the Trustees, Report and the financial statemènts in a¢coTdance with applKable law and Unr¢ed Kingdom Accounting Slandardg (Uniled Kingdorn Generalty Accepted Accountin9 Praclicel. The law applicable to charili•s in Scolland requires the trusleès to preparè fmanu#l statem•nts for each financial year whith glve 8 true and fair of the state of affairs of the chartty and of the incoming resou￿5 and app1Ka￿On of resour￿ of the Charity for that year. In preparir¥J these financial statements, Ihe trustees are required to.. sele¢l suitable a¢cwnting policies and then 4)pty them consi$tently,' - obseNe thè mèthods and pri￿1p1&s in Ihè Charities SORP., - make judgemènts and estimates are reasonable and prudent., slate whether applicable accounting slandards have been followed, subject to any rnalerial departurès disdosed and explained in the finanial slatements.. and prepar8 tha finaneral sl8tem8nts on tha going COt￿M basis unless ￿ is Inapprowate lo presuma that the charty will conlinu8 in opèration. Th• trustees are responsible for keeping sufficienl accounting rècords Ihat disckJBe wilh rea$onable accuracy at any time the financial powtion ol the tharty and enabb them lo ensur8 that tho financial stslamènts coM￿Y with thè Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts Iscollarnd) Regulations 2(XJ6 las amende(Q and the provisions of the constitution. They are al$0 responsible for safeguarding the assels of the charity and henca for taknng reasonabl6 slaps lor the pravention and d6teclion of fraud and other wregularJts"&$. The trustees, report was approved by the Board ofTrustees. Trustee 41￿las Tn%tee Dalod.. D.A.W.G.S. INDEPENDENT EXAMINER'S REPORT TOTHETRUSTEES OF D.A.W.G.S. I report on th¢ ffinan¢d sialem&nts of Iha charfty IOT the yaar gndod 31 Owmber 2024, which are set out on page5 5 to 13. Rospectlve r•sponslbllll•s of Irust••s and •xamlnor The charity'5 trustees are responsbble for the preparatlon of Ihe flnanclal sialements In ac￿rdanCe with the lomis of the CharIt￿S and Trustee Investmen15 (Scollandl Act 2005 and the Charities Accounts {Scollan¢Jl RegulalK)ns 2006. The charitls Iruslees consid8r that the audit requirèmènt of R￿UlatIOn 1011}la) to (el of the 2006 A¢¢ounts Regulations does not appty. It is my responsibilty to examine the financial ststomenls a$ required under section 44{1}Icl of the Act and to state whather particular matters have com8 to my attention. Bag18 of Independ•nt oxamln•f8 Ststemgnt My examination carried OLrt in accordance wtth Regulation 11 of the 2006 Accounts Regul8llons. An gX8minatic¥) in¢lu¢Je$ a review of fv awunling re￿r￿S kept by tho ¢harty and a compa￿$On of the financAal statements presentèd with thosè reeords. It also indudes consideration of any unusual items 01 disclosures Sn the financial stalemenls. anrl seeks explan8tK>n$ from the trustees concerning any such matterg. The procedurès undertaken do not provide all the evidence that would be required in an audit and Consequenty I do not express an audit opinion on the view glven by the financial 8tatemenls. Independent ¢x•mineV$ statement In connection with rny examination, no matter has come to my attention.. lal which gives me reasonable caust lo bellevt that ￿Y m81erial respect the requiremènts.. lil lo keep grcounting rewrJnal entrtlement to the resources. Incoming resources from lax reclaims are induded in the Statemenl of FinancialA¢bvit*s at the same time as oift lo which Ihey relate. Investment incorne is induded in Ihe accounts when receivable. 1.5 Exp•ndltur• All matellal cos15 are charged in the year lo which they relate and are a￿￿Ur￿gd for on an aecTuaLs bows. Expenditure in¢ludes any VAT whith cannot be fLFlly reo)vered. Supp¢rt ctssts are those fun¢tion$ lh818s8iSt the work of th# tharty including baGk offK• c051s, finance. personnel, payroll and g¢)vomane8 costs. DA.W.G.S. NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2024 Ac¢ounllng pollcles IContinu•d) 1.6 T•ngSblo flxgd a$$•ts Tangible fixed assets are initialty measured at cost and subsequantly measured al ¢ost or valLr8tion, net of deprecia￿on and any Impairment losses. Depreclation Is recognlsed so as to wrrte off the ¢051 or va￿ation of assets less Iheir resldu41 values over Iheir useful lives on the followtng bas8S'. Freehold propeity Fi¥tures and frttiTrgs Plant and equipment Motor vehiGks ovgr SQ ytrars over 10 years over 5 years over 4 years The gain or loss arising the disposal of an asset 1$ determir￿d a8 the difference belween Ihe sale proceeds and the Carrying value of th& asset, and 1$ recognised in the slalemenl of ffinancAal acllwlies. 1.7 Stocks stod(s are valued at Ihè lowor of cost aThJ net realisable vatue. 1.8 T•xation The tharsty ks a regtstered ¢harity in Scolland and is exempt for laK8ti0n. 1.9 Retirement bener Contributions to defined penS￿n eontribvlion pl¥ns aro r¢¢¢gnis￿l a¥ an e>penses in the peri*)d in Ythith the related serv￿￿ 1$ provkled. Crltl¢al ac¢ountlng ••tlmats8 •nd jud8smonts In 1he appllcallon of thè tharty's accounting poI￿les, Ihe trustees are requiréd lo make judgem&nls, estimates and assumplions aboul the carrying amount of assets and liabilities that ate not readlly apparenl from other Sources. The e$lim8te$ and &$$otyated assumptions are based on historical experience and fAher factors that are considered to be rèlev8nt. A¢tual results may differ Irom these estimates, The eslimales and undertyiro 3ssumplions are reviewed on an ongoing basls. Revislon5 lo arxounl(ng estimates are recognised in the period in which the estimate is revised where the revison affects only that period, or in the perrod of the reViSc￿ and futur• pèriods whore the rthrision affec*s both current and thre periods. DA.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Donations and 1opaci•s Unr•StrI¢t￿ Unr••trl¢t•d funds fund• 2024 2023 Oonations and gft5 Legaues re￿IVable Govemment grants HMRC- GbftAid tax raclaim 7,262 27,538 7,822 113.357 2,000 571 38,1 123,750 Charitable activities Unr•strlctod Unmtri¢t¢d funds fund$ 2024 2023 New (fvlner Owner 13.405 3.980 9.960 530 17,385 10.490 Oth9rtradlng a¢llvlllos Unrestricted Unrnstrl¢t•d funds funds 2024 2023 Rental Income Fundraising income Shop income Other income 6,240 6,240 48,394 3,270 61,2T7 2.324 Olher trading aCtI￿the$ 85,610 75,785 DA.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 Investsnents Unrn8trletsd Unwtslet¢d lunds funds 2024 2023 Interest re¢elv¥b 32.930 3,807 R#l$lng lund$ Unrnstrieted Unrnstrfct•d fund# funds 2024 2023 PrO￿ty ensts Depfeciation Other fundr¥i5ing costs Staff eosts 8.655 10.D11 6,872 3,763 21,476 5.254 20,045 40,960 42,122 10- D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitsblt #¢tivitie• Dir•cl Costs DIr1￿ Costs 2024 2023 Slaft c4Jsts Dèpre¢i81ion a￿1 irnpairmenl Property repaiis and re￿aCeMentS Transport Costs Kènn811ir4J Velerynary ¢x)sls 32,894 3.822 771 2.415 8.219 23.214 32,936 3,585 1,025 4.732 14,176 20,S69 r 11 Rent and r8198 Insurance Heat and light Te￿phOne Stationèry and advemlsing Genaral exp8ns8S Profess*Jnal fees 1,505 2,915 1.452 1.817 5.504 6,859 1,398 2.449 1,452 1,805 37,327 12,309 883 91.187 134.648 Share ofgoVeMan￿ costs 5,582 6,383 96.769 141.029 Support costs Support Govemance costs 2024 2023 lThJependenl examinatio Payroll 4,690 892 4.890 892 4.883 1.500 5,582 S,582 6.383 Analysed bekn¥èen Charttable activit￿$ 5.582 5,S82 6.383 10 Trustse$ No Trnsletss received remuneration or expenses in the year ended 31 Decem￿[ 2024 nor for Ihe year ended 31 December 2023. D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 11 Employ• The average monthly numter of emptoyees during the year vras.. 2024 Number 2023 Numb•r Employment costs 2024 2023 Wag8$ and salarie$ Oihw pension costs 52.545 394 53,925 52,939 54,412 There were no employees whose annual remuneration was more than £60,000. 12 T•xotlon The thariiy is extrmpt Irom tax on Income and gains falling within section 505 of th& Tax*s Act 1988 or s•ction 252 tsf the Tax81Ion of Charyeable Galns Act 1992 to the exlant that thes8 ar• appllerl to rts charrtable objects. 13 Tang5bk fixgd *$s•ts Fwhold Flxtur•s and pwoporty ffttlng• P￿ntand MoloTvehkl•s gqulpment T•LII Cost At 1 January 2024 156.398 11,292 4,9￿2 195,596 Al 31 De￿rnber 2024 156.398 11.292 4.902 23,004 195.596 Depreciation #nd Impaimienl At 1 January 2024 DepreGration charged in the year 12.512 3.128 3.163 1.129 1,386 820 11,502 5,751 28,543 10.828 At 31 Dac8mb8r 2024 15.840 4292 2.186 17,253 39,371 Carrylng amount Al 31 December 2024 140.758 7,000 2,716 5,751 156.225 Al 31 December 2023 143,888 8.129 11,502 167,053 14 Stock• 2024 2023 Raw m8lerial3 and ¢on8Umab￿¥ 150 420 12- D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 15 Debtors 2024 2023 Amounts falling duo wlthln one y•ar: othèr debtor8 4,541 18 Credltors: amounts falllng duè wlthln one ye*r 2024 2023 other creditors 5,165 8.852 17 Retlrement benefft schemes Defin¢d ¢ontrtbutlon $¢heme¥ The charity operates a deffined contribution pen￿on scherne for all qualifyng employe¢$. The ass8ts of the scheme are hekj separately from those of Ihe charity in an indapendently administered fvnd. Tho charg• lo profrt or loss in resp8Ct of d8ffiMd contrfbullon 8(*emeg was £39412ry23- £487). 18 R•striet•d lunds Thè rèstriclèd funds relatè to donations lo be use<1 for part￿ular diyJs. 19 Analysis of net assets between lunds Unr•strlct•d Unr•strfetsd funds funds 2024 2023 Fund balances al 31 De￿mber 2024 ale represenled by". Tangible assets Curr&nl ass$tsl{liats"litios) 156.225 990,935 167,053 963.751 1.147.180 1.130,804 20 Rgl•tsd party tran$action$ There were no disclosat4e related party transactions during the year (2023- none). 13-