Charlty raglstratlon numbar 275666 (England and Wales) Charlty reglstratlon number SC041298 IS¢otland) SCOTTISH TERRIER EMERGENCY CARE SCHEME ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 • xeinadin
scorrisH TERRIER EMERGENCY CARE SCHEME LEGAL AND ADMINISTRATIVE INFORMATION Trustees Charity number {England and Wales) 275666 Charity number {Scotlandl SC041298 Principal address The Lodge Hoghton Hoghton Lancashire United Kingdom PRS OSH
scorrisH TERRIER EMERGENCY CARE SCHEME CONTENTS Page Independent examinerfs repDrt Statement of financial activities Balance sheet Notes to the financial slalements 4-12
scorrisH TERRIER EMERGENCY CARE SCHEME INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SCOTTISH TERRIER EMERGENCY CARE SCHEME I report to the trustees on my examination of the financial ststements of Scottish Terrier Emergency Care Scheme Ithe charity) for the year ended 31 December 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011, the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006. You are satisfied that the financial statements of the charity are not required by charity law to be audited and have chosen instead lo have an independent examination. I report in respect of my examination of the charity s financial statements carried out under section 4411 Ilcl of the Charities and Trustee Investment (Scotlandl Act 2005 and section 145 of the Charities Act 2011. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scollandl Regulations 2006 and the Directions given by the Charity Commission under section 14515llbl of the Charities Act 2011. Independent examiner's statement Since the charity has prepared ils financi81 stslernenls on an accruals basis and is also registered in Scotland, or the charity's gross income exceeded £250,000, the independent examiner must be 8 member of a body listed in Regulation 11121 of the Charities A¢¢ounts (Scotlandl Regulations 2006 and $8Ction 145 of the Charities Act 2011. 1 confirm that l am qLJalified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have Completed my examination. l Confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 4411 Ila) of the Charities and Trustee Investment (Scollandl Act 2005, Regulation 4 of the Charities Accounts Iscotlandl Regulations 2006 and section 130 of the Charities Act 2011. the financial statements do not a¢¢ord with those re¢ords', or the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts Iscotlandl Regulations 2006 and the applicable requirements Conrning the form and content Df financial statements sel out in the Charrfties (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a maller considered as part of an independent exaThination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial stslemenls to be reached. 22 July 2026
scorrisH TERRIER EMERGENCY CARE SCHEME STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrèstrletèd R8strlct&d funds funds 2025 2025 Total Unr8strlct&d R6strlct8d funds funds 2024 2024 Total 2025 2024 Notes Incomè from.. Donations and legacies Charitable activities Investments 227,997 31,577 22,903 227,997 31,577 22,903 181,637 27,677 6,162 181,637 27,677 6,162 Totsl irtme 282,477 282,477 215,476 215,476 Expenditure on.. Raising funds Charitable activities Other material expenditure Other expenditure 4,454 76,560 4,454 76,560 17,282 101,354 17,282 101,354 11 12 19,533 53,073 19.533 53,073 10,613 14,761 10,613 14,761 Totsl expendlture 153,620 153,620 144,010 144,010 Net gainslllossesl on investments 13 7,390 7,390 Net income and movement in funds 136,247 136,247 71,466 71,466 Reconciliation of funds: Fund balanS at 1 January 2025 939,016 813 939,829 867,550 813 868,363 Fund balances at 31 December 2025 1,075,263 813 1,076,076 939,016 813 939,829 The slalement of financial activities includ85 all gains and losses recognised in the year. All income and expendtture derive from Continuing aclivilies.
scorrisH TERRIER EMERGENCY CARE SCHEME BALANCE SHEET ASAT31 DECEMBER 2025 2025 2024 Notes Fixed assets Tangible assets Investment property 15 16 70,468 290,000 74,177 282,610 360,468 356,787 Current assets Stocks Debtors Cash at bank and in hand 17 18 2,959 4,144 710,500 4,627 580,410 717,603 585,037 Creditors- amounts falling due within one year 19 11,9951 11,9951 Net current assets 715,608 583,042 Total assets lass current liabilities 1,076,076 939,829 The funds of the charity Reslricled income funds Unrestricted funds 21 22 813 1,075,263 813 939,016 1,076,076 939,829 The financial statements were approved by the trustees on 22 July 2026 Trusts•
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng poli¢le$ Charity information The Scottish Terrier Emergency Care Scheme ISTECSI is a canine welfare organisation providing specifically for the care of Scottish Terriers in need of new homes or other such assistance as may be deemed appropriate. 1.1 Ba$1$ of preparation The financial slalements have been prepared in accordan with the charity's governing document, the Gharities Act 2011, the Charities and Trustee Investment Iscodandl Act 2005, the Charities Accounts (Scollandl Regulations 2006, FRS 102 "The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" and the Ch8rities SORP 'Ac¢ounling Reporting by Ch8rilies.' Statement of Recommended Practice 8pplic8ble to ¢harities pparIng their accounts in 8ccordan with the Fin8nci81 Reporting Standard applicable in the UK and Ropubli¢ of Ireland IFRS 1021" The charity is a Publi¢ Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extenl required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterfing, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair valuel. The principal accounting policies adopted are set out below. 1.2 Golng concern Al the lime of approving the financial stalemenls, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existen for the foreseeable future. Thus the trustees continue lo adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charftsble funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financi81 stslemenls. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is re¢ognised when the charity is legally entitled lo il after any p&rforman¢e ¢ondilions havo boen mot, the amounts ¢an be measured reliably, and it is probablè that inwme will be re¢eived. Cash donations are recognised on receipt. other donations are recognised On the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinuedl Legacies are recognised on receipt or othetwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 1.5 Expenditure Expenditure is rewgnised once there is a legal or ¢onstru¢tive obligation to transfer e¢onomi¢ benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that aclivily. Shared costs which contribute lo more than one activity and support costs which are not attributsble lo a single ath.vity are apportioned between those adivities on a basis ¢onsislenl with the use of resources. Central stsff costs are allocated on the basis of lime spent, and depreciation Charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured al cost or valuation, nel of depreciation and any impairment losses. D8pr8ciation is rècognised so as to writ8 off thé cost or valuation of asséts lèss thèir résidual valuès over thair useful lives on the following bases.. Fixtures and fittings 25°/o Straight line basis The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the stslemenl of financial activities. 1.7 Investmant property Investment property, which is property held lo eam rentals andlor for capital appreciation, is initially recognised at cost, which includes the purchase cost and any direcuy attributable expenditure. Subsequently il is measured al fair value al the reporting end dale. The surplus or deficit on revaluation Is recognised in profil or loss. 1.8 Impalmient of flxèd assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have SLrftered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo deterrlline the extent of the impairment loss lif any). 1.9 Stocks Stocks are stated at the lower of cost and estimated selling pri less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks lo their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of Completion and costs to be incurrèd in marketing, selling and distribLJtion. 1.10 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Icontinuedl 1.11 Financial instrumènts The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial Instruments. Financial instruments are rewgnised in the charity's balance sheet when the charity becomes party to the Contractual provisions of tha instrumènt. Financial asseis and liabilities are offsel, with the net amoLJnts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Baslc flnanclal assets Basic financial assets, which include debtors and cash and bank balalls, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing transaction, where the transaction is measured al the present value of the future re¢eipts discounted al a market r8te of interest. Financial assets classified as reIVable within one year are not amortised. Basic financial liabilities Basi¢ financial liabilities, including creditors and bank loans are initially recognised at transaction pri unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilits'es classified as payable within one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rate method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-¢urrent liabilities. Trad& Creditors are recognised initially at transaction price and subsequently measured at amortised Cost using the effective interest method. Dere¢ognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Crltlcal accountlng estlmatos and Judg8monts In the application of the Charity's ac¢ounling policies, the trustees are required lo make judgements, eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 In¢ome from donations and legacles UnrestriGted UnrestriGted funds funds 2025 2024 Donations and gifts Legacies Membership fees Other 17,558 204,820 6,103 14841 20,069 147,025 14,299 244 227,997 181,637 Other Gift Aid In¢ome from ¢haritable a¢tiviti*$ Unrostrlctad funds 2025 Unrostrlcted funds 2024 Events income Fundraising events 12,891 5,474 Sales income Sale of merchandise Dog adoption fees 9,506 9,180 10,678 11,525 31,577 27,677 Income from investments Unrèstricted Unrèstricted funds funds 2025 2024 Rental income Interest receivable 15,447 7,456 6,162 22,903 6,162
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on raislng funds Unrestricted UnrestriGted funds funds 2025 2024 Fundraising and publicity staging fundraising events Other fundraising Costs 1,396 99 3,236 5,145 1,495 8,381 Trading costs Stock purchases 2,959 8,901 Total costs 4,454 17,282 Expenditure on charitable activities Charitable activities 2025 Charitable activities 2024 Direct Costs Depreciation and impairment Veterinary fees and kennelling Mileage Other rescue expenditure 3,709 68,597 3,694 560 92,728 4,433 4,193 76,560 101,354 Analysi5 by fund Unreslri¢ted funds 76,560 101,354 Net movement in funds 2025 2024 The net movement in funds is slated after ¢hargingll¢reditingl'. Fees payable for the independent examination of the charity's financial stslemenls Depreciation of owned tangible fixed assets 3,709 Trustees None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year.
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10 Employees 2025 Number 2024 Number Total 11 other material expenditure General administrative expenses 12 Othèr èxpèndlturè Unrestrl¢ted Unrestrl¢ted funds funds 2025 2024 Stationery and printing Liability insurance Post Financing costs Investment property costs 14,211 4,367 5,265 2,586 6,318 3,574 83 2,200 29,230 53,073 14,761 13 Galns and lo$$¢$ on Investments Unrestri¢ted UnrestTi¢ted funds funds 2025 2024 Gainslllossesl arising on.. Revaluation of investment properties 7,390 14 Taxation The charity is exempl from tsxation on its activities because all ils income is applied for charitable purposes.
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Tangible fixed assets Fixtures and flttlngs Cost Al 1 January 2025 74,177 At 31 December 2025 74,177 Depreciation and impaimient Depreciation charged in the year 3,709 At 31 De¢ember 2025 3,709 Carrying amount At 31 December 2025 70,468 At 31 December 2024 74,177 16 Investment property 2025 Fair value Al 1 January 2025 Net gains or losses through fair value adjustments 282,610 7,390 Al 31 December 2025 290,000 Investment property comprises furnished holiday accommodation. The property was acquired in 2024 and was professionally valued by H&H Land & Eststes Ltd. 17 Stocks 2025 2024 Finished goods and goods for resale 2,959 18 Debtors 2025 2024 Amounts falling due within one year.. Trade debtors Other debtors 4,144 4,628 4,144 4,627 10-
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Creditors-. amounts falling due withln one year 2025 2024 Notes Deferred income 20 1,995 1,995 20 Deferred income 2025 2024 Arising from Membership fees 1,995 1,995 Deferred income is included in the financial statements as follows.. 2025 2024 Deferred income is included within.. Currenl liabilities 1,995 1,995 There were no movements in the year. 21 Restrl¢ted funds The reslricled funds of the charty comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 January 2025 At31 December 2025 Rastrictèd fund 813 813 Pr8vlous year: At 1 January 2024 At31 December 2024 813 813
scorrisH TERRIER EMERGENCY CARE SCHEME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 22 Unrestricted funds The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes. At 1 January 2025 In¢oming resources Resources expended Gains and losses At31 De¢ember 2025 General funds 939,016 282,477 1153,6201 7,390 1,075,263 Previous year: At 1 January 2024 Incoming resources Resources expended Gains and losses At31 December 2024 General funds 867,550 215,476 1144,0101 939,016 23 Related party transactions There were no disclosable related party transactions during the year12024- none). 12-
Document Activity Report Document Sent Wed, 22 Jul 2026 12..04..02 GMT Documgnt Approval Status Approved Approval Activity Summary Elaine Core Approved Wed, 22 Jul 2026 12=04.'54 GMT Document Activity History Document history shows most recent activity first Date Activity Wed, 22 Jul 2026 12..07..07 GMT Elaine Core viewed the document Wed, 22 Jul 2026 12..05..21 GMT Elaine Core viewed the document Wed, 22 Jul 2026 12..04..45 GMT Elaine Core viewed the document You can verify that this is a genuine Portal document by uploading it lo the following secure web page.. http:Ilxeinadinuk.accountantspace.co.ukJmessagesNerifyDocument