Charlty R•ghtratloft No. SC022888 IScod•ndl Company R•ghtr•tlon No. CS000651 IS¢ottand) Dog Actlon Working Group Scotland D.A.W.G.S. (A Scottish Charitable Incorporated Oryanlsation) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
D.A.W.G.S. LEGAL AND ADMINISTRATIVE INFORMATION Tru*tso¥ I Craik A Taylor L Clark K Clark L Moir Z Massie (Appointed 9 July 202S1 (Appointed 9 July 20251 Chartty numbor Isoollandl SC022666 lnd•P•nde •x4mln•r Greg Houston FCCA Azets 37 Albyn Placè Aberdeen United Kingdom A810 IYN B•nk•rn The Bank of Scotland 389 North Dogside Roa Cull$ Aberdeen AB15 9SX FLagstone 1st Floor. Clareville Houst 28-27 Ox8ndon Street London SWIY 4EL Sollcltor¥ Mackinnons 14 Carden Plac Aberdeen United Kingdom AB10 1UR
D.A.W.G.S. CONTENTS Pag• Trusl8es' report Ind•p•ndenl •xamln•f$ report Slalement of finanoal act6vili&s Balan sheet Notes lo the financial statements 7-13
D.A.W.G.S. TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual report and financial statements for the yèar ended 31 December 2025. The finanual statements have been prepared in accordance wth the accounting polioès sel out in note 1 to the financial statements and comply with the charity's constitution, the Charities 8nd Trustee Investment Iscotlandl Act 2005. thè Charities Accounts (Scotlandl Regulations 20LK las amended) and "A¢eounting and Reporting by Charities." Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Finan¢ial R6ports'n9 Standaid applicable in the UK and Republic of Ireland IFRS 1021 leffeciive 1 January 20191" Obl•ctivgs and activitiès The objectives of the charity are.. to re-hotne dogs and puppies lover 6 months ol age). We aim lo find new. caring homes for dogs and puppies whose owners are no longei able to look after them and". to undertake all thin9s Incidenlal and conducive lo the atlainmenl of this objective. Achbevements and perforniance The 3¢hievements and performance of the charty durin9 the year were.. In accordance with the aims ol our Constitution - to find new homes for dogs whose old owners are no longer able lo care for them and to carry out those activilies towards the furtheiance ol those aims. Continuin9 earlier plans foi the future. the charity has attended numerous outside events, promoting its existence and giving out information., individuals have gone out lo give talks to various bodies. In Ihe opinion ol the Trustees, these aitns were successfully achieved during the yeaf to 31 Drnber 2025. Financial review The accounts show a surplus for the year 01 £21.483 12024 - £16,356) which. added to the ce$erves brought fon¥ard. amount lo total reserve5 01 £1.168,643 al 31 December 202512024- £1,147.1601. Re5•r4•s Surplus SerVeS are held on bank deposit to achieve low rtsk income. The Tiustaes are, however. confident that the pres*nt level of reserves on dèposit ale sufficient lor the charty's current needs and the financial needs of Ihe inlerrnediate future. Plans for Futurn Perigds To continue rehoming dogs. along with developing a wider range of servi¢es. developing strategie5, delivering education and training lo assist with the welfare of dogs across our area. We have already developed a Welfare Fund to support dogs whose caiing owners are f8¢ing financial di)Yicuhies In Ihe current economic climale. This goes beyond the original remit ol DAWGS. and we will conlinue to promote the Welfare Fund. ensuring the health and wellbeing of dog5 in Scotland. The charity has continued to run the Charity Shop in Alford and, looking ahead. sees thi5 as a conts'nuing and valuable source ol generaling income.
D.A.W.G.S. TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 structure. governance and management The charity is govemed and managed by a cornmfftee of 6 Truslee51Member5 who meet regulady lo deal with the business of the charity in furtheran of its objectives. The commrttee members operate within the Constitution. Membership of Ihe charity is open lo any and all interested and concerned persons and shall bè supported by a proposer who shall be an existrng member. Thè affairs of thè ch8rity 8r• managed by a Managémènt Committèè of not kss than three and not mor8 than sevèn Officers. Key management pernonnel remuneration The truslees consider the board of Iruslees as the key managernent personnel in charga of directing and controlling Ihe charity. All tnjstees give their time freety and no trustee was paid remuneration or expenses in the year. The Irusle8s who served during the year and up lo thè dale of signaturè of the financial Statements were.. I Craik A Taylor E Wllox L Clark K Clark S Janssen L Potter A Cook L Moir Z Massi¢ (Resigned 11 Marth 2025} (Resigned 13 June 20251 (Resigned 16 June 20251 IAppointed 9 Juty 2025 and resigned 14 January 20261 {Appoinled 9 Juty 20251 IAppointèd 9 Juty 20251
DA.W.G.S. TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of trustees. respon¥lbllltl•s The trustees are responsible lor preparing the Tfustees, Report and the financial statemenls in a¢cordan¢fr with applble law and United lQngdom Accounting Standards (United lQngdom Gènèrally Accepted Accounting Pr8¢ti¢a}. The law applicable to chanlies in Scotland require5 the twslees to prepare ffinancial statements lor each finanryal year which givg a true and fair view of the state of affairs ol the charity and of the incoming resources and application of resources of the charity for that year. In prèparing these finarb¢ial statements, the trustéès are required to.. sèlect suitable accounting policias and then apply them consistently,. observe the methods and principles in the Charrties SORP., make judgements and estimates that are reasonable and prudenl.. stale wheth8r applicable accounting standards have been folk)wed, subject ts any matèrial departures disclosed and explained in the finanual statements.. and prepare the finan¢ial statements on the going nCern basis unless it is inappropriate to presume Ihal the Charity will continue in opèration. The Iruslees are responsible lor keeping sufficient accounting records thal 4Jis¢lose with reasonable accuracy at any time the ffinanal posilion of the charity and enable them to ensure that the financial stalemenls comply wlh the Chaiities and Trustee Investmènt Iscotlandl Act 2005, the Charities Accounts IS¢otlandl Regulations 2006 las arnendedl and the prowsions ol the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularilies. The trustees. report was approved by the Board of Tfuslees. K LLA A Taylor Trustee
D.A.W.G.S. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF D.A.W.G.S. I report on the financial stat•m&nt$ of th8 Charity for the year ended 31 De¢&mber 2025, which are set out on pages 5 10 13. Re¥pectlve re¥pon¥lbllltle¥ of tnIste and examSner The charity's trustees are responsible for the preparatton of the finanual statements in aeeordarbce wrth the temis of thè Charitias and Truslee Investments (Scotlandl Act 2005 and tha Chanlies Accounts IS¢olland} Regulations 2006. Thé charitls trustèes cOnSer that the audrt requirement of Règulation 10{1llal lo {c} of the 2006 Ac¢ounl$ Regulations does not apply. It is my rgsponsibilrty lo examine the fiftanaal slalements as requirèd under section 4411}Icl of the A¢t and lo slate whether particular rnatters have come lo my attention. Basls of Independent examlnerfs ststement My examination is carried out in accordance wrth Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accountin9 record5 kepl by the charity and a comparison of the financial statements presented wilh those Tecords. 11 also includes consideration of any unusual rtems or disd05ure5 in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undértaken do not provide all the evidence that would be required in an audit and consequently I do not express an audrt opinion on th8 vièw giv•n by thè financial statèménls. Indendent examinerfs ¥tatem•nt In connection wrth my examinab"on, no matter has Come to my attenllon". lal which gives me reasonable cause to believe thal in any material respect the requir8mant$'. to keep accounting records in accordance with 8e¢tion 44111 lal of the 2005 Act and Regulation 4 of the 20C6 Account5 Regulations.. and Ciil lo preparè financial statemènts which acrd with th& a¢counlin9 OrdS and Comply with Regulation 8 of the 2006Accounts Regulations., have not been met or Ibl to which. in my opinion, attention should be drawn in order lo enable a Proper understsnding of the nancial staternents to be reached. Greg Houston FGCA On behalf ofAzets (Chartered awounlanlsl 37 Albyn Plae8 Aberdeen ABIO 1YN Unbted Kingdom 03ted'. 27 May.2026
D.A.W.G.S. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•strl¢t•d UnreBtrlct•d fund• fvnd• 2025 2024 Mots• Donatn5 and l¥gacies Charitable aclivilié$ Olhgr trading aclivilles Investments 42.662 25,250 71.202 40.517 38,160 17.385 65.610 32,930 Totsl Incom• 179.631 154.085 Raising funds 47,435 40,960 Charitable activitie8 110,713 96,769 Total •xp•ndllur• 158.148 137,729 N•t in¢om• for th• y•rl N•¢ mov•m•nt In fund 21,463 16,3S6 Fund balances at 1 January 2025 1,147.180 1.130.804 Fund balanc•¥ it 31 D•c•mb•r 2015 1,168,643 1,147.160 The ¥latornenl of flnancial activitk?8 indud¢$ all gains and losses recognised in the year. The slalem•nt of financlal activr(S indudes all gains and losses recognlsed in the year. All income and exwnditure deli from continlbing a¢livlties.
D.A.W.G.S. BALANCE SHEET AS AT31 DECEMBER 2025 2025 2024 Flx•d a•••ts Tangible 88sets 12 145,884 156,225 Curr•nt sMts Sloeks Debtors Cash at bank and in hand 13 14 1,IX3 4.588 1.022,5B8 ISO 4.394 991.556 1,028,217 996,100 Cr•dltorJ: •mounts f•lllng du• wlthln on• ymr 15,438) (5.1851 Nel current a88els 1,022.779 990,935 Tolal au•ts l•¥ curr•nt Ilablllti 1,168,843 1,147,180 In¢om• funds Unr•stricted funds 1.168.643 1.147,180 1.168.e43 1.147,160 The finand818latemants were approved by the Twst•es on ......................... A Taylor Thi•t•• K CLA£K
D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountfing pollcies Charity infomiation D.A.W.G.S. is a Scottish Charitable Incorporaled Organisation ISCIOI and is managed by the Trustees. The address oflhe office is The Dawghouse. 51-53 Main Street, Alford. Aberdeenshire, AB33 8PX. 1.1 Accounting convention The finanal slatements have en prepared in ac¢ordance with the charity's governing documenl. the Chanties Act 2011, FRS 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities." Statement of Reeommended Practice applicable to charities preparing thèif accounts in accordance with the Finanal Reporting Standard applicable in the VK and Republic of Ireland IFRS 1021" The ¢hanty is a Public Benefit Entty 3$ dèfined by FRS 102. The charty has takerh athantage of the provisions in the SORP lor charitiès not to wepare a stalefflent of cash flows. 1.2 Going conc¢m At the time ol approving the finanual statement5. the Ifuslèes have a reasonable expèctation that the charity has adequate resources to continuè in operational existence lor the foreseeable future. Thus the trustees continue lo adopt the going concem basis of accounting In preparing the financial slalemenls. 1.3 Charltsbltr funds Unrestrided funds are expendable at the dis¢relion of the Irustee5 in furtherance ol the obje¢tive5 01 the aiity. Restricted funds ale subject lo specthc terms dadarad by the donor. 1.4 Income Income Is recognised in the Statement ol Financial Acliwlies when ihe chafity becomes entitled lo the Income. any perfomiance related conditions attached have been met or are fLtlly within the control of the charity, the income is Considered probable and thè amounl can be quantthed wrth reasonable accuracy. Donations and legacy income are induded in full in Ihe Slalement of Financial Adivilies when the charity has an unconditional entitlement lo the rèsources. Incoming resources from tax red8ims are included in the Slalement of Financial Activitiès at the same time as the gift lo whith Ihey relate. Investment Income is includtsil in thè accounts when re¢eivable. 1.5 Expgnditur• All material costs ale ¢harg•d in the year lo which they relate and aro accounted for on an ac¢wals basis. Expenditure includes any VAT which cannot be lully iecovered. Support costs are those functions that assi$t the work ol the ¢harity including back office costs, finance, pèrsonnel, payroll and governance cost5.
D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Aeeountlng pollcl•$ Icontinygd) 1.6 Tanglbh fix a83•ts Tangible fixed assets ar& initialty mèasured at cosl anil subsequenlly measured al cost or valuation. net of depreaalion and any impaim7ent losses. DepciatIOn is recognIs so as to write off th8 cost or valualion of assets less their residu81 value5 over their usèfvl li$ on Ihg folbwing baw". Freehold property Fixtures and fittings Plant and equipment Motor vehicles over 50 years over 10 years ¢ver 5 years over 4 yoars The gain or loss arising on Ihe disposal of an asset is determined as the difference b&e•n the sale proceeds and the carrying value of the asset. and is rec4Jgnised in the statement of financial a¢tiviliès. 1.7 Stocks Stocks are valued al the h)wer of cost and net alIsable value. 1.8 Taxation The chaTrty 1$ exempt from lax on inme and 9ain$ fawing thIn section 505 of the Taxes Act 1988 or se¢tion 252 of the Taxation of Chargeable Gains Ad 1992 1¢ the extent that these ale applied to 115 charitable objects. 1.9 R•tlr•m•nt b•n•ffts Contributions lo defined pension o)ntribulion plans are recognised as an expenses in the period in which the related service is prowded. Crltlcal accountlng •stlmatos and judgom•nts In Ihè 8ppli¢ation of the charity's accounling policies, the trustees are required to make judgements, estimate5 and a$$umption$ about the carrying amount of ass8ts and liabilities that are not adity apparent from olher $our¢es. The esb"mates and 8ssoated assumptr.ons are based on historical experien¢e and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying a55umplion5 are reviewtrd on an ongoing basi5. Revisions to accounting eslimales are recognised in the period in which the estimate is revised where Ihe revision affects only th81 period, or in the period of the revision and future periods where the revision affects both currènt and future penods.
DA.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEh18ER 2025 Dothatlon• and l•ga¢l•• Unr•strl¢l•d UnT•strkt•d fund fund• 2026 2024 Donations and gifts Lega¢ies r1Vable Govamment grants HMRC- Gift Aid tax rgdaim 27.338 14.430 466 428 7,262 27,538 2,500 42.862 38.160 Ih¢om• from charltsble •¢tivltl•• Unr•strict•d Unve•trfcted fund• lund• 2025 2024 New Owner Obd Owner 23.950 1.300 13.405 3.980 25,250 17,385 Oth•r trdlng •¢tlvlti•s Unr•¥tri¢tod Unr••trl¢t•d funds fund• 2026 2024 Rèntal incom Fundraising income Shop incomg Olher income 13,440 6,550 49,206 2,006 6,240 7.5C 48.594 3,270 Other tradin9 aCtitIeS 71,202 65.610
D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Incom• from Inv•stm•nts Vnrn•trlctsd Unrn¥trl¢tsd fund• nd• 2025 2024 Inlernst rKoivab 40.517 32,930 R•l¥lng fvnds Unv••trlct•d UnrMtrfct•d lund• fund• 2025 Z024 Prowty costs Oepreciation Other fvndralsing costs Staff costs 13,903 7.009 3,732 22.791 8,655 7,OL 5.254 20,045 47,435 40,980 Ch*rltabl• 4ctlvlil•• Dlr•¢t Co•ts Dlr•ct Co•ts 2025 2024 Staff ¢o$ts Depr•¢iatlon and Impairmwnt Property repairs and replacements Transport costs Kenmlllng Vetgrinary rmts Rent al rates In8ur8n¢• Heat and Iwhl Telephone Slalionery and advertising Ganeral expenses 38,737 32.894 3.822 771 2.415 8,219 23,214 1.505 2,91S 1,452 1,817 1.292 3.256 9,589 27.338 1.347 2.054 3.065 1.809 3.043 11.923 6,659 105.319 91,187 Share of govemancè costs 5.394 5.582 110,713 96.769 10-
D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs allocat•d to 4¢tfvltl•s 2025 2024 Gov•manc8 costs 5.394 5.582 Analys•d 0•n. Charitable actiwties 5.394 5.582 10 Tr•1 No Trusttes receid remuneration or oxponsos in the year ended 31 D•cember 2025 nor for the yoar ended 31 Dmber 2024. 11 Employ••s The average monthly number of employee¥ during the year w8$.. 2025 Number 2024 Numbor Employm•nt ¢o*ts 2025 2024 Wages and salarie8 Othgf p•nsion costs 58,976 552 52,545 59,528 52,939 There wer• no employees whos• annual rgmuneralion wa8 more than £60.000. 11
D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Tangible fixed assets Freehold Flxturns propoty fftllng8 Plan¢ antl oqulpmo Motor Total Cost Al 1 January 2025 Additions 156.398 11.292 26S 4,902 249 23,004 195.596 514 At 310ecember 2025 156.398 11.557 5.151 23,004 196.110 D•pr•ciatlon and impairn)•nt At 1 January 2025 Dèpreaation charged in Ihe year 15,640 3.128 4.292 1,134 2.186 862 17,253 5,751 39.371 10.875 Al 31 December 2025 18.768 5,426 23.004 50,246 Carrying amount Al 31 December 2025 137.630 6.131 2.103 145,864 At 310ecember 2024 140.758 7.000 2,716 5,751 156.225 13 Stocks 2025 2024 Raw maleri415 and nSUmable$ 1.063 150 14 Debtors 2025 2024 Amounts falling due within one year. Other debtors 4,566 4.394 15 Cr*ditors= amounts falllng du• wlthin on• y•ar 2025 2024 Other creditors 5.438 5.165 16 Retirement benefft schem 202S 2024 Definèd cantrfbutlon sch•m•s Chaige lo profil or loss in respect of defined contribution sthemes 552 The charity opèrates a defined contribution pension scheme for all qualifying employees. The assets of the scherne arè held separately from those ol the char¢ly in an independentty administered fund. 12-
D.A.W.G.S. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Restricted funds The restricted funds relalo to donations lo be LSsèd lor particular dogs. Al the reporting dale tt)ere were no re51rictèd lunds held. 18 Unrestri¢tsd funds The unrestricted fvnds ol the charity comprise the unexpended balances ol donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These Indude designaled fund5 whth have been set a51d& out of unrestricted funds by the trustees for specific purpo$es. At 1 J•nuary 2025 Incoming rvsources Rèsources •xpèndèd At31 O•cember 2025 Gerseral funds 1.147.160 179,631 {158,1481 1,168,643 Previous y•ar: At 1 J•nuary 2024 Incoming rnsourc•s Rèsources expgnd•d At31 D•cemb•r 2024 General funds 1,130,804 154.085 1137.7291 1.147.160 19 Analysls of net assets b•t4¥e•n funds Unrèstrittèd funds 202S At 31 Oe¢embgr 2025.. Tangible assets Curront assetsllliabililiesl 145,864 1.022,779 1,168,643 UnreJtri¢t•d lunds 2024 At 31 Oecember 2024: Tangible assets Current a$selsllliabilitiesl 156.225 990.935 1,147,160 20 Rglat•d party transactions There were no disdosable relaleil party transactions during the year12024- none). 13