BIGISTERED CHABITY NUMBER: SC031037 R¢port of the Trustees And UnAudited Financial StstemeDts for the Year Ended 30 Septsmber 2025 for Greyhouttd Aw4r¢Ne88 ithgu¢ Stevenson & Kyles Chart¢r¢d A¢¢ounlants 25 Sandyford Place Glasgow G3 TNG
Greyhound Awareness IAgue Contents of the Financial Ststsments for the Yer Ended 30 Septernber 2025 Page RefereDee and Administrative Detai Report of the TrLgtees Indep¢nd¢Dt Examiner's Repor¢ Ststement of FAnand41 A¢¢iYities Balance Sheet Nots8 to the Fintt¢iAI St*temeDts 7 to 10
GreyhouDd Awaren5 L**gue Reference and AdmiDiStrntive Detsils for the Year EDded 30 September 2025 TRUSTEES J Stei'enson (appoiiil¢(117.? ?)) R Knight (aptK)inted 23.10.24) Z Marksa (appointed 22.6.25) J Leach (apFX)inted 22.6.25} C Clark {appointcd 22.6.2.5) S Carruthers lappoii)ted 22.6.25} D Pediani (aptx)intcd 22.6.25) PRINCIPAL ADDRESS Unit 1020 Mile End Mill Ablw Mill Business Centre Paisley PAI IJS REGISTERED CHARITY NUMBER SC031037 INDEPENDENT EXAMINER Stevenson & Kyles Chartered A¢counlants 25 Sandyford Place Gl&sgow G3 7NG BANKERS Royal Bank of S¢otland 1304 Duke Street Glasgow G315PZ Page I
Greybound ArenesS igue Report of tbe Trustee5 for the Year Ended 30 September 2025 The trustees present their reTX)rt with the financial statements of the charity for the year eThJed 30 September 2025. Th¢ trust¢¢5 have adopted the provisions of A¢wunting and Reporting by Charities: Statement of Recommended Prdctice applicable lo Charities preparing their accounts in accordance with the Financial RepK¥rting Standard applicable in the UK and Republic of IrelaThl (FRS 102) (effective l January 2019). ORIECTIVES AND ACTIVITIES Objectiveq #nd gims Th¢ charity's primary aim5 are to r¢liev¢ the suffering of hoUndS. lutrh¢TS and abandon or retired racing dogs who atE in need of care. to provide, mainlain or assist in the provision and maintenance of kennels or other facilitias for these dogs: and to aid in the rescue and re-homing of these dogs. The Greyhound Awaren League (GAL) is a non-profit making organisation ¢ntir¢ly by volunteers. They organise and attend various events throughout the year all over Scotland, to raise funds by selling merchandise and organising dog shows, sponsored walks, holding awareness days. Easter and Summer Galas. a Christmas Fayre and Chrisknas Can Collection. ACHIEVEMENTS AND PERFORMANCE Ch*Titsble activiti GAL h&8 (logs surrendered to us from owners of rdcing greyhounds, traineTS of retired greyhounds and number of unwanted pets. GAL were able to neuter/spay as well as vac¢inat¢ and ¢hip all dogs prior to homing. This added io the wellbeing of OAL dogs. GAL h&8 Continu with f05tering and re-homing dogs in the Ferio FINANCIAL REVIEW Finaneial positio The deficit for the period is £29.041 {2024'. £41,641 surplus). The management committee will wntinue to monitor extEnditur¢ with a view lo ensuring the charity's finances are concluded in a prtent and effective manner. The charity does not wish to accumulate substantial unrestricted funds but aims to cover expenditure by itKome rdised fivm charitabl¢ donations and ServiS. There has been significantly more oulgoings than income this year for severai reasons. We had far less foslerers able to tske in dogs. Also. a number of dogs were taken on with MpleX behaviourdl and health issues that needed io k addressed and some of these hounds had lo k housed in kennels for fflore experienced and srttialist carers. We also have one dog who will be a"forever foste who is still wailing to be ddoptrd and GAL will continue to m¢¢t his medical bills. There were s0 signifi¢anl wsts incurred for an external consultant who wa8 appoint by the previou5 cOrrlItee to create and launch the new website, and some of these costs ftll into this financial year. With regard to statements for two of our accounts, the committee apwinted at the 2024 Annual Gera1 Meciing (AGM) resigned prior to the 2025 AGM, without all records or financial controls E¢ing handed over. We have been working on gaining full access to these record& which unfOrnatelY has been a slow process. srRUCTURE, GOVERNANCE AND MAY4AGEMENT Governing document Th¢ charity is controll¢d by its governing documenL a deed of tnjst and cotLStitutes an unincoty)rated harity. The organisation was foulld in Glasgow in 1998 and w&$ rognISed &$ a Scotiish charity in March 2001. Page 2
Greyhound Awaren&&s Legue Report of the Trustees for the Year Ended 30 September 2025 STRUCTURE, GOVERNANCE AND IW4AGEMENT InductioB and training of llew trustees Committee meMrS tEceive trdining in committee and project management and MmIttee meetin&q a chaired by tlie Convenor. All new committee members are briefed on the Charity's objecliv&s, 5trategi¢ plans. finances and key tiVitIeS. Committee memkrs are encouraged to continue their developmenl in all are&s to l$t ihem in exercising their role in the committee. Approved by order of the board of trustees on 25 Jun¢ 2026 and signed on its Fhaif by: R Kiiiglit- TrusiLe Page 3
IDdepeDden¢ Examiner's Report to tbe Trusteej of Greyhound Awsrertess tague I report on the accounts for the year ended 30 September 2025 set out on pages five to ten. Respective responsibilities of Érussees ¥nd examiner The charity's tr8tte$ are restM)nsible for the preparation of the accounts in accordance with the tern of the Charities and Trustee InvestTnent (Scotland) Act 2(X)5 and the Charities Accounts (Scotland) Regulations 2006 (&8 amended). The clwity's trustees consider that the audit requirement of Regulation l(¥l)(a) to (c) of the Accounts Regulations does not apply. It is my Jrsponsibility to ¢xamine the accounts as required under Section 44(1)(¢) of the Act and to stste whether particular matters have come to my attenuon. Bsi$ of exaMier,3 statsment My examination was rIed out in cOrdanCe with Regulation I l of the Charities Acwunts (Scotland) Regulations 2006. An examination includes a review of the a¢untIng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideralion of any unusua] items or dI10Sre$ in the accounts, and seeking explanations from you &8 tnL8tees concerning any such matte¢5. The procedures undertaken do not provide all the evidence that would k requirJ in an audit. and consequently I do not express an audit opinion on the view given by the ae¢ount& Independent exaniiDer's qualified statement There are two bank accounts for which the Trustees, have en unable to provide 1 relevani statements. Tran¢£I0nS and yearond balances for these accounts have been estimat&J. Appyopriate adjLLStments are 10 made once the inforniation becomes available. In ¢onne¢tion with my examination. no other matter except that referred to in the above paragraph has come to my attention '. (l) which givc5 me reasonable cause to believe thaL in any materiai resrt the requirements to keep accounting reconls in accordance with Section 44(] Xa) of the 2(X)5 Ad and Regulation 4 of the 2006 Accounts Regulation5- and to prepare accounts which accord with the accounting records and comply with Regulion 8 of th¢ 2006 Accounts Regulations have not Eten or (2) to which. in my opinion. attention should Ix drawn in otd¢r lo enable a pTh)per undeT3tanding of the acUnts to be reached. Amardeep Kdsi CA The Institute of Chartered Accountants of Scodand Stevenson & Kyles Chartered Accountsnts 25 Sandyford Place Glasgow G3 7NG 25 June 2026 Page 4
Greybound Awarenus IAgue ststement of FiDaDcial Activities for tbe Year Ended 311 Septemb¢r 2025 Period 1.7.23 Year Ended 30.9.25 Totsl fun& 30.9.24 Tota] nds Unrestricted Restricted fund fund Notes INCOME AND Ef4DOWMENTS FROM Donations and legacies 30.788 30.788 80.887 Other trading activities Inv¢stm¢nt in¢ome 3.278 89 3,278 10.809 1254 351 Totsl 34.155 351 34,506 92.950 EXPENDITURE ON Raising funds 264 264 6.1 Charitable activities Core aclivities 40.906 22,377 63,283 44.708 Total 41,170 21377 63,547 51.309 NET INCOMEI{EXPENDITURE) (7,015) (22,026) (29.041) 41,641 RECONCILIATION OF FUNDS Totsl funds brought fotwaTh 74.597 76.126 150,723 109.082 TOTAL FUI¥DS CARRIED FORWARD 67.582 54,100 121,682 150,723 The notes forn) part of these financial stalements Page 5
Greyhound Awareness League Baignee Sheet 30 September 2025 30.9.25 Total funds 30.924 Tota] funds Unreslrict•J Restri¢ted fund Nolas CURRENT ASSETS Sro¢ks Debtors C&sh at bank 8,491 2,669 57,416 8,491 1669 111,516 8.755 54.1 142,742 68,576 54.1(K) 122,676 151.497 CREDITORS Amounts falling wiihin one year (994) (994) (774) NET CURREIYT A&SETS 67.582 54,IlJ) 121,682 150.723 TOTAL ASSFTS LESS CURRENT LIABILITIES 67.582 54.1(K) 121.682 150.723 NET ETs 67,582 54.100 121,682 150,723 FUNDS Unrestricted funds Restricted funds 67.582 54,100 74.597 76.126 T(YfAL FUNDS 121,682 150.723 The financial ststements We appmved by the Board of Trustees and authorised for issue on 25 June 2026 and w¢r¢ signed on its behalf by: R Knighi- Trustee J Leach- Trustee The notes fomi part of these financial ststements Page 6
Greyhound AwareDUS ikague Not£% to the Financial Statements for the Year Ended 30 September 2025 ACCOUNTING POLICIES Basis of preparing tbe fjnancisl stgtemeDts The financial statements of the charity, which is a public Ixnefit entity under FRS 102, have been prepared in acwrdance with the chariti SORP (FRS 102) 'Accounling and Reporting by Charities.. Ststement of Recommended Practice applicable to chariti&s preparing their accounts in accordawbce with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland, and the Charities and Trustee Investsnent (Scoiland) Act 2005. The financial slatetnents have been prepared under the hISriCal Cost convention. lllcome All income is recognised in the Statement of Financia] Activities once th¢ dwity h&8 entitlement to the fimd& it is probable that the income will be received and the amount can measured reliably. Expenditure Liabiliti&s are recognised as exkxnditure as soon as there is a legal or co[tiVe obl]lOn committing the charity to that expenditu. it is probable that a transfer of economic knefits will be required in settlement and th¢ amount of the obligation can b¢ me&8ured reliably. Expenditure is accounied for on an accruats basis and has been Classifi under heing$ that aggregate ail cost related to the calegory. Whetr costs cannot be directly attributed to Fwticular headings they have ien allocated to activities on a basis consistent with the use of resourc. Stock SttKks are valued at the lower of cltst and net reaiisable valu< after making due allowaTJce for obsolete and slow moving iiems. Tax#tio The charity is exempt from tsx on its charitable activities. FuDd aCCOUDting Unrestricted funds can be useA in accot7lanc¢ with the charitable objectives at the discretion of the trustees. Restri¢t¢d funds can only k used for particular r&ICted purwses within the objects of the cEwity. Restrictions arise when specified by the doftor or when fimd8 are rdised for particular r&8tricted purposes. Further explanation of the n&re and PuTSe of each fund is included in the note5 to the financial stat¢ments. Page 7 continued..
Greyhound AWarell League Notes to the Financial Ststements- ¢ontinu¢d for the Yeor Ended 30 S¢ptsmber 2025 OTHER TRADING ACTIVITIES Period .7.23 Year Ended 30.9.25 30.9.24 Fundraising events Shop income Insurance claims 1.977 522 779 5.619 5.19) 3.278 10,809 INVLSTMENT INCOME Period -7.23 Year Ended 30.9.25 30.9.24 coUnt interESt 1,254 TRUSTEES, REMUNERATION Af4D BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 seember 2025 nor for the Feriod end 30 September 2024. Trusteo, expeDses During the year 8 trStee8 re¢¢ived reimbursement of expenses incEirred totalling £9.966. Th¢ reimbursed expenses are related to kennel, ve( medication and food costs for the dogs. srocKS 30.9.25 30.9.24 Stocks 8.491 8.755 Page 8 continued...
Greyhound Awareness EAgu¢ Notes to tbe Financial Statem¢nts- Continued for tbe Year EDded 30 September 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.25 30.9.24 Other debtors 2.669 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.25 30.9.24 Other QdItorS 994 774 MOVEMENT IN FUIWS Nd Ai 1.10.24 movement in funds At 30.9.25 Unrestricted fund8 General fund 74.597 (7,015) 67.582 R&%trieted funds Kennel fund 76,126 (22,026) 54.1 TOTAL FUNDS 150,723 (29.041) 121,6K2 Net movement in funits. included in the ave are as follows.. Incoming resources Resources exp¢nded Movement in fjJnds Unrestricted fujbds G¢neral fund 34,155 (41.170) (7.015) R&strictcd full K¢nnel fund 351 (21377) (22.026) TOTAL FUNDS 34,506 (63.547) (29,041) Page 9 continued..
Greyhound Lefigue Notes to the Financial Ststements- continued for the Year EDded 30 septernr 2025 MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 30.9.24 At 1.7.23 Unrestri¢¢ed fujhds Generdl fund 31956 41.641 74.597 Restricted funds Kennel fund 76,126 76.126 TOTAL FUNDS 109,082 41.641 150.723 Compardtive net movement in fvnd& included in the abov¢ ar¢ as follows: Incoming resources Rcsourrf8 Movement expended in funds UDrestrieled funds Genernl fund 91950 (51.309) 41,641 TOTAL FUNDS 91950 (51.309) 41.641 RELATED PARTY DISCL(YJiJRES There were no related FArty tran5actiorLS for the year end 30 September 2025. 10. FUND INFORMATION Core activiti Funds used in the operation of core services as set out in the objectives. Kennel fund Fund5 used for the provision and maint¢nanc¢ of kennels. Pa8e 10