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 Con￿rning 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 irt￿me
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 balan￿S 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 p￿parIng 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 balall￿s, 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 re￿IVable 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-

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