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 D￿rnber 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
appl￿ble 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 ffinan￿al 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 cOnS￿er 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.
Inde￿ndent 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 ac￿rd 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•
Donat￿n5 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 finan￿al 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 Finan￿al 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.
Dep￿ciatIOn 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 in￿me 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 8sso￿ated 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 r￿1Vable
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 tr*dlng •¢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 aCti￿tIeS
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 recei￿d remuneration or oxponsos in the year ended 31 D•cember 2025 nor for the yoar ended
31 D￿mber 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