CHARITY NUMBER: SC036719
UST CONTENTS P8ge Leg818nd administrative information Trustee feport Independent examiners, report Statement of fin8nci8l 8ctiviti88 Balance Sheet Notes tothe finanGial statements 8-11
Scottish Charity Number: SC03e719 Contact Addre6S: Buller's view Greenleaves Longhaven Pet8rh88d Aberdeen8hire AB42 ONT Trustees: Independent Examiner: Jen$8r A¢¢ount•n¢y Llrnlted 19 Nean Grange Mlnilaw Aberdeenshlre AB42 SEU B8nker8: Royal Bank ol Scotland 4 Almondv8l8 South Livingston EH54 6NB
FA AR The Tru8tees preseni th8lr r8POrt and fin8nci81 st8t8ments for the year ended 31" March 2025. Th8 Trustees who served duringthe ye8r and up to the date of this report are set out in the previous page. STRUGTURE, GoveRNANGE AND MANAGEMENT Govarnlng Documant The Charity 16 controlled by its govemlng document. 8 deed of trust, and constitutes as an incorporated Gharity. Appolnt•d of Trustees The Trustees shall be entitled, byway of resolutlon p8$sed by a unanimous vote Bt 8 meeting of Trustees, to appolnt any Indlvldual as a Trust88. OBJECTIVES AND ACTIVITES Obj8Ctives and aim8. Boxerwelfaie ScotLand exists io: Aeli8V8 th8 8uff8ring of stray, neglected. abandoned or unwanted Boxer dog8 in need of care and protection in SGOtland who have been rescued in Scotland and Europe. Advance In educBtion of the public In the prlnclples and practlce ot anlrnal welfare. In furtherance thereof th8 orgsnlsatlon shall seek to: Rescue or hom8, unwanted, 8nd stray Boxer dogs. Report suspectad cruelty or neglect tothe appropriate organisation/authoritie8. ACHIEVEMENT AND PERFORMANCE Boxer Welfare Scotland was lounded in January 2005 and received charity status as a boxer dog rescue on 3rd July 2005. Slnce then, Boxer W8llare Scotlsnd (BWS) has rescued and rehomed ovar 2000 boxer dogÈ through the charity's adoption process. BW are her to rescue and care for all boxers who need cur help in Scotland and in Europe. To help allthe boxer dogsfind their wayto their 8doptlcn fsmllles In thelr new forever homes. which they aLI deserve.
&QXERLEARE.scQIlNwTuST IA BEEQBLQETHETRUSTEES CH 2025 ACHIEVEMENT AND PERFORMANCE ICONTD...) NWS co-found8r Mrs Lorraine Cumming, the Trustees and the resolute team of volunteers commlt a lot of the time, energy. and love to helplng rescue boxer dogs In need throughout Scotland 8nd Europe. Mrs Cumming 18 a member of the Institute of animal Care and Education {M.l A.C.E.) and is both experiences and qualified in animal behavlour, psychology, and training. Blhls match the rlght boxer dog to the right appllcant to ensure a fuLL and happy life together, rather than first come. tirst serves basis. The charity giv8S Veterinary car8 to all boxer dogs in the care, as well as continuingto care for dogs with longt8rm he8lth condition8 once they are re-homed. All boxer dogs in our care are neutered atthe charSty'S expense prior to being re-homed. BWS also provide a support service for all their newfamili88 whether it 18 inform8tion. training methodJ. hygiene. health. emotional 5UPPOrt, and general update8. BWS has a large Loyal base of volunteers, fo8ter8rs and supporters throughout Scotland and the rest of the world. Fundr8isin8 is so importance to coverthe costs of the veterlnary care whether raised through donations, leg8cl8s. raffl88, dog shows. ané otherwlse. BWS aims: To successfully re.home 8IL rascue boxer dogs that come Into th81r car8 wh8therfrom havlng b88n abu88d. n8gi8cted. 8bandoneé, or do notfit into their current hom8. To never put 8 h8aLthy dogto sleep. To health check, vaccine 8nd microchlp 811 dog8 in th8ir car8. To have all the rescue dogs placed Into a foster home to be assessed for their behaviour and training needs. To have 8llthe dogs loved and m8de to feel Secure and safe. To make Sure all th8 rescu8 dogs are n8Uter8d. To encourage and promote responsible ownership. To match each dog to a home based on the dog's requirements. To provide lifetime back-up and support to all the adopters and their rescue dogs. To educate and promote the importance of neutering 8 dog. To raise funds forthe sole benefit of the rescuing and supporting of boxer dogs. To encourage the use of positive tralning methods. To educate about puppy farms ad breeders motivated sotely byfinancial gain.
GtrJ.202 STATEMEMT OFTRUSTEES, RESPONSIBILrriES Th8 Trustees ar8 responsible for preparlng theTrustees' Annual Report and tha flnanclal 8t8tements in aGcordanca with applicable law and United Kingdom AGGountanGy Standards (United Kingdom General Acceptance Accountancy Practlcel. Law applicable to charities in Scotland requires the Tru8te88 to pr8P8refln8nGI8I st8tement8 for each financial year which give 8 true gnd fair viewof the Charity and the inGoming resourGes and appllcation of resources tothe charlty for that y68r. In preparing the8e fin8nci818t8tement8 the Trustees are required ta: o Select suit8ble accounting poUcl89 8nd then applythem consi8tontLy. o Ob8erve the methods and prlnclples In the Charles SORP. Make 8dju3tmeht8 and estimates that are reasonable and prudent. St8te whether Bpplicable UK AGGounting Standards have been followed, subject to any material departures di8c1088d and explained in the financial 8tatement8. Prepare the flnanci81 statement8 on the going concern basis unless it18 Inapproprlata to presumo that the Gharity wlll Gontinueto operate. The Trustees are responslble for keeping proper aocounting records which disclose with reasonable accuracy at anytlme the flnanclal poslllon of the charlty to en8ure Ihat the flnanclal st8tements comply with the Charities and Trust888 Inv88tment {S¢ot18nd) Act 2005 and regulation 8 of the Ch8rite8 Accounts Iscotland) Regulations 2006. Safegugrded the 953et8 of the charity and hence tor taking 1¢8¥onoble step8 for the pweventiDn and detection cf fraud and other irregul8rltles. On behalf of the Board
l am report on the accountsforthe year ended 31 March 2025, which ar8 Sat out on page one to eleven. R8SPaCtlve R8spon81blllty ol Tru81008 and Independent Examlnor The Charlty's Truste8s are responsible forthe preparation of the accounts In accordanc8 wlth the terms of the Charitl8s and Trustees Invemen1 (Scotland) Act 2005 (the Acri and the Chariti8s Accounts {Scotlandl Regulations 2006. The Charity's Twstees considerthat the audit requlrements of Regulation 10 {11 lal to Icl of the Accounts Regulation3 doe8 not apply. It is my re$pon$Sbilityto state, based on my examination 85 required under Section 44111 Ic) of the Act, whether matters have Gome to our attention. Ba818 ol Independ8nt Examlft•r•& Statement My 8X8mination Is conduct8d in accordanc8 With Ragulation 11 of th8 Accounts {Scotlandl Regulatlons 2006. An examln8tlon Includes É revlew of the 8ccountlng records kept byihe Charity and the comparison of the accounts presented with those records. It also includes Gon8idaration of anyunusual items or disclosures in the accounts and Geeks explanation from the TruBtees concerning any such matters. The proGedures undertaken do not provid8 all the evidence th8t would be iequired in an audit gnd con88qU8ntly I da not express an audit opinion on whetherthe account9 present a'true and falr v18W.' Independent Examiner's Statement During my examinatlon, there has been no matt81 for Goncern. 1 whiGh gives me reasonable cause to belivie that in ary material re3peGt the requirements.. proper accounting records and kapt in accord8nce wlth Section 44 {11 lal of the Act and Regulation 4 of 2006 Accounts Regulation8. to pr8P8re accounts which are In accordance wlth the 8C¢OLtntlng records and comply with R8gul8tion 8 of the 2006 Accounts Regulation8. 2 to which attention should be drawn to enable a better under8tanding of the accounts to be reached. Jensar Accountancy Limited 19 Newton Grange Mintlaw Aberdeenshire A842 SEU 21 August 2024
Notes Unrestrlcted Restricted 2025 Funds Funds Total 2024 Total Incomlng r880urc88 from g8n8ratlng funds: Voluntary Income Activities for gen8rating fund8 Investment Income 25,396 20,608 1,673 25,396 20,608 1,673 27,730 18,872 1,967 Tot8l incoming resources 47,677 47,677 48,569 R•source8 oxpendlture Cost of g8ner8tlng funds: Fundr81sln8: Cost of goods sold and oth8r costs Charitable Activity GovernAnc8 Cost 45.861 750 45.861 750 45.441 750 Total resourGOS expenditure 46,611 46,611 46,191 Net Incominglloutgoing) Resources for the year Total funds brought forward 1.066 253,759 1.066 2,378 253,759 251,978 Total funds carried forward 254,825 254,825 254,356 All of the 8bove amounts re18t6 to continulng activltles The notes on page 8 to 11 form an Integral p8rt of these statements.
ST Notes 2025 2024 FIXED ASSETS 13 34 69 CURRENT ASSETS Cash al bank and in hand 256,210 255.889 CREDITORS: Amounts faiiini due within one y•ar (1,419) 11.602? NETCURRENT ASSETS 254,825 254,356 TOTAL A8SETS LESS LIABILITIES 2254.825 £254.35 FUNDS Unrestricted income fvnd8 10&11 254,825 254,356 TOTAL PUNDS £254,825 2254,358 The lin8nci3l st8tement8 wer6 approved by the Trustees on 22nd August 2024 and signed on its behalf b The notes on page 810 11 form en integr2L part of these statements.
•J DI 1. Aceountlnq Pouclèa The prlnclpal 8ccountlng pollcle8 8re 8umm8rl8ed below. Tho aGcountin8 polic188 hav8 b86n appiled con8lst8nttythroughouttheyear and th8 pr8viou8 year. Ba81¥ of AGGountlng The flnancial statements are pr&par8d under the hlstorlcal Gost conversation and In accordancewith th8 Statement of Recommend8d Pr8QtiC8'Accountlng 8nd Reportlng by Charities, issued in March 2005 ISORP 20051, the Ch8rities èndTrustees Investment IScoi18ndl Act 2005. the Charit188 Accounts (Scotlandl Regulatlon8 2006 (as emended) and the Charlties 8nd Truslee Inve8tmerit IScotL3ndl Act 2005. Incomlng Roourc• All Income resources are Included In the 8tatement Jf flnanclal 8Ctlvltles when the ch8rity is entitled to the income gnd the amount can be quantified with reasonable accur8cy. Tha following sp8cific polici8S Bro 8ppli8d to cat•gorles of income.. Voluntary income 18 roc8iV8d by way of grants, don8tion8 and gifts and is included in full in du8 Statement of financial activities when recoivable. Grants where entitled 18 not condition81 on the éelivery of a specific performanc8 tythe charity, are roGogni88d wh8n the charity becomes unconditionally entitled to the grant. Income from investment8 18 included in th8 year in vthich it is receivable. ReUre•0 •xp•nditura Expenéiture 18 re¢ognised on an 8ccrual bag18 as g ii8bility is incurred expénditur8 inGlude8 anyVATwhich cannot be lully recovered and is reported a8 part of the expenditure to which it relates. Charitable exp8nditur8 compri896 those c0818 incurr8d by the charity in the delivery of its activities and services for its beneficiarie8. It inGlud8s both Gost6 that Can be 8IIoc8t8d dlrectly to such activities end those ¢ostg 01 an Indlrect nature nece888ry fo support them. Fundr8isingcosts are those Incurred in s8eklngvoLuntary contributions and do not include th8 COÈts of dl88emlnatlng Inforrnotion in 8UPPQrt of the charitable 8clivltie8.
BOXER WELFARE SCOTLAND TRUST ST FOR THEYEARENDED 31 MARCH 2025 (CONT'D...) 2 Voluntary In¢ome BA4trlGt•d 2025 2024 FndS Totsl IotsL FJL Merchandlsing Gift Aid Bequest Donation Dog re-homing Grants 176 3,102 1,000 15,377 8,075 8,107 280 8,174 8.835 8,107 280 8.174 8,835 25,396 25,396 27,730 3 Actlvltl•8 for genoratlng funds 2024 Total Fundi Total Fundraising events 20,608 20,608 18,872 20,608 20.608 18.872 4 Inv•8tm•nt Income Unro•.trl&tod Fund8 2025 2024 Bank Interest Received 1,673 1,673 1,967 1,673 1,673 1,967 S Fundral8lng Unre8trlctid IQ24 Tot81 Toi4l Fundraising events
NOTESTQTH.E.FINAN . .LLSTaTEmEN.Ts EO.R THEYEARe_NDE C08t of charltabl• Actlvltlo8 U.nro$tdofod B.oltrlrt 2025 2A.24 Rehoming and Fostering Expenses Merchandising Traininglseminars Veterinary 8xpen8e8 InsuranGe Bank charges Websit8 Telephone Post8ge and Statlon8ry Sundry expenses Donation- pet oxygen klt Clothing Costs foi volunteers Depreciation 10,250 2.195 10.250 12,728 2.195 1,757 31.290 773 31,290 28,255 773 682 495 525 216 495 525 216 400 492 176 546 35 75 35 546 35 45,861 45.861 43.441 Gov6rn•nc• Co•t• Unr••trl¢tqd Re•trlcted F.unds 2025 2024 Independent examin8tion 750 750 750 750 750 750 Tru8tee8 Employment costi No salaries or wages hava boen paid to the Trustees during the year. Crodltori: Amount8 f8lilng due wlthln one year 2024 Trade creditors AGcruaLs and deferred income 669 750 913 690 1.419 2.100
BQ_X.E.RWELFARE SQQILatioI 10 Analy*ls of as8Qt• bgtwgen fund• UDrAslrl.otod Total Fund• Fund balance as of 31rt March 2025 repr•88nt8d by: Fixed A8sets Current Assets Current Liabilities 34 256,210 (1,419) 69 255.890 11,6031 254,825 254,356 11 Unr88trlclod Fund8 Incomlns R•sou_roo8 Owtgothg ai". .Matob R•8oufGQ8 General Fund 254,356 47,677 46,611 254,825 The General Fund can be used in accordance with the charitable objective8 atthe di8cretion of the Trustees 12 Rastrlcted Funds 1" Aprll 2Q24 InGomlng Outgolng Rolouro 31" 2025 Support Adoption for Pets Funding provided by Support Adoption for Pet8 wa8 to support annual Vet bills. 13 Flxad Axsetl Net Bookvalue as of 1•1April 2023 Purchases 69 69 35 34 Depreciation forthe year Net Bookvalue a8 of 31" March 2025