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 Ye*r 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 Fin*tt¢iAI St*temeDts
7 to 10

GreyhouDd Awaren￿5 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 A￿renesS i￿gue
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 prt￿ent 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 Servi￿S.
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 cOrr￿lItee 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 Ge￿ra1
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 unfOr￿natelY 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&$ r￿ognISed &$ a Scotiish charity in March
2001.
Page 2

Greyhound Awaren&&s Le*gue
Report of the Trustees
for the Year Ended 30 September 2025
STRUCTURE, GOVERNANCE AND IW4AGEMENT
InductioB and training of llew trustees
Committee meM￿rS 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 F*haif by:
R Kiiiglit- TrusiLe
Page 3

IDdepeDden¢ Examiner's Report to tbe Trusteej of
Greyhound Awsrertess t*ague
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 tr￿8tte$ 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.
B*si$ of exaMi￿er,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 dI￿10S￿re$ 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 requir*J 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 Regul*ion 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
ac￿Unts 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 hIS￿riCal 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 he￿ing$ that aggregate ail cost
related to the calegory. Whetr costs cannot be directly attributed to Fwticular headings they have
i￿en 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 PuT￿Se 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 se￿ember 2025 nor for
the Feriod end￿ 30 September 2024.
Trusteo, expeDses
During the year 8 tr￿Stee8 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 Q￿dItorS
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 a￿ve 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 septern￿r 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