APPENDIX 3
OSCR
Scottish Charity Regulator
Independent examiner's report on the accounts
Cha
%dward Foundation
The
Reportto the
trusteeslmembers of
Registered charity SC044288
number
On the accounts of the
charity for the period
Period start date
on
Period end date
piil
024
025
Set out on pages
IA
rememberlo Indudet1 page
umbers of addibonal sheets)
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 las amended). The charity trustees
consider that the audit requirement of Regulation 10(1 > (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that WCAJld be required in an audit and, consequently, I do
not express an audit opinion on the view given by the accounts.
Independent examiner's In the course of my examination, no matter has come to my attention [other than that
statement disclosed on the attached page']
which gives me reasonable cause to believe that in any material respect the
requirements..
to keep accounting records in accordance with section 44{1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper
understandin
of the accounts to be reached.
Signed;
"Please delete the words in the bckets rfthey do appty. If the W(dS do 8t4)ty. set out ttrKJse Matt5 which W c(xne to y[ attentKJn on the
following page.
**APPENDIX 3**
## **Disclosure section**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of any items that the examiner wishes to disclose**
Chairmans Report 2024 – 2025 Who We Are The Edward Foundation was founded in March 2011. Up until September 2013 it was in existence as an unregistered organisation helping a few bulldogs at risk each year. Originally a group of people on a Bulldog Owners Forum joined together to help raise the money to save a very poorly looking bulldog that was being offered for stud and then for sale on the internet after all other avenues of getting him help proved fruitless. The bulldog was secured and renamed Edward and then gifted to bulldog rescue for treatment as there were no resources in place to cope with his obvious medical needs. It was then discussed that there was a need for an organisation to help those bulldogs that would never be signed over freely by their owners to a designated rescue, the bulldogs being sold simply as a commodity via the internet because, as a breed no matter what their condition mentally or physically, they have a substantial value. Bulldogs are at huge risk when it comes to breeding. The high price that even unregistered puppies can command means bitches are bred and bred from a young age then sold on to the next person to use at will. The second bulldog helped was in such a situation. Honey was being offered in season ready to mate and had had a life of backyard after backyard. She was collected and gifted and her life changed for the better she is now a much loved family pet. It was then The Edward Foundation was created. With the creation of the main Facebook group over 10 years ago The Edward Foundation suddenly gained a huge following very quickly and now has over 32k members. Fundraising took off and there was suddenly the ability to help many more bulldogs. There is a website **www.theedwardfoundation.co.uk** that was built and is maintained by The Edward Foundation Chairwoman. All bulldogs are now advertised on the website with all bulldogs for adoption available via the main Facebook group & Facebook Business Page. We will also advertise any bulldog available in other rescues if we are asked to do so. We believe all bulldogs deserve a loving home so if we can help any reputable rescue find a forever home for a dog under their care then we will. The website gives information on the work the Charity does, ways to donate, up and coming events and has a merchandise section that raises a small profit but more importantly brings public awareness to the Foundation The Year In Figures During the year April 1st 2024- March 31st 2025 a total of 91(251) dogs were helped. 12 (11) Dogs were put to sleep due to severe aggression towards people during the course of temperament testing when it was deemed they were too unpredictable to safely rehome into a family environment. (Some of these may have included dogs already adopted where unpredictable aggression happened in the new home at some point) 5 (17) Dogs were put to sleep whilst in foster due to medical issues when it was deemed they were suffering and the prognosis was dire &/or their quality of life was irrevocably affected. 99 (210) Dogs in total were successfully re-homed in the year 2024/2025 0 (12) Dogs were returned to their original owner for various reasons (change of heart etc) The Edward Foundation asks for a rehoming fee of between £150 (for older bulldogs over 6yrs) to £450 (for younger bulldogs under 1yr) with £50 increments between per year of age.. This does not include any veterinary treatment that the dog has cost the Charity. It is at the Trustees discretion, when it comes to any particularly elderly bulldogs or those with
ongoing medical needs, whether they are rehomed with a fee or not The cost of our
Rehoming Donations have not changed from the previous financial year despite
veterinary costs rising. Helping dogs from other countries is no longer a practice we feel
we can endorse because there are now far tc>o many dogs in this country needing
homes. The amount we are asked to take on a daily basis can range from anywhere
between 3-10 dogs but sadly we are limited by the number of foster homes we have
available, so can only help a fraction of those we are asked to take. We believe in giving
every dog the best chance possible so we will only take in to foster the ones we know we
have the correct resources available for. The Charity receives no help with
spaying/neutering costs due to the fact we do not have a physical kennel address. All the
bulldogs we help are currently kept in foster homes as part of a family where they can be
assessed in the kind of environment they will ultimately be living in permanently. We
have several vet practices around the country that do give us between a 10-20%
discount but on average a spay will cost £450- £650 and a neuter £300. We try and spay
all bitches as long as there is no medical/physical reason why this cannot be done. If a
bitch has recently had a season or is not medically fit enough to be spayed then they are
only rehomed to people we trust and on a very strict neuter contract that is followed up.
Males are neutered as standard also unless it is medically unsuitable. All bulldogs are
chipped, flea'd, wormed & vaccinated fvlly {including kennel cough vaccine) as standard.
Volunteers The network of volunteers numbers 247 this year (2024-5) and is still vital to
the work the Charity does. However the number of foster carers though seerns to have
declined. Current socio economic climates may play a part in this so we hope things may
pick up moving forward. Without their help collecting, fostering, transporting, home
checking and fundraising the Charity would never have been as successful as it is. All
volunteers are recruited and checked by our volunteer coordinator Adam Williams via
our dedicated volunteer email edwardfoundationvolunteer@gmail.com. They fill out a
detailed volunteer form with the Charities Code of Conduct rules in the first instance and
are then homechecked (still via virtual homecheck s we have found this gives us
consistency). They receive full support every step of the way from
,who are available 24/7 365 days a year to
help with any issues that may arise from picking up a maltreated, traumatised bulldog. In
the main it is foster carers that are the most needed, especially households with no other
dogs. On average the maximum amount of time a bulldog was in foster care was 2-6wks,
but that can now can be months due to medical issues being addressed or simpy trying
to find the right home. Bulldogs are all assessed temperament wise by the volunteer
using a typical temp-test form. The volunteer is responsible for overseeing the bulldogs
medical treatment. All bulldogs are taken for a health check before rehoming. Any
veterinary needs are administered by the fosterer with fvll support as before & all costs
covered by the Charity. The volunteer does not have to pay & claim the monies back.
Finding a bulldog a suitable forever home is a priority. All volunteers are encouraged to
update regarding their fosters regularly on the Facebook group. People are encouraged
to get involved with a bulldogs journey from coming into foster to being rehomed. It
inspires many to help in their own way. There were 247 (244) volunteers in the year 2024
to March 2025 Volunteers are not remunerated for their time but any costs they incur
are covered. Fuel, dog food, sundries etc The Charity also has a dedicated behaviourist in
Samantha Williams that will help any new owner and bulldog having issues settling
together. If phone advice hasn't worked then the Charity will help by sending a
behaviourist in to observe the bulldog and owner in their own home. Sometimes this
kind of help is invaluable and saves an already traumatised bulldog from being rehomed
again. Trustees The Trustees up to March 31 st 2025 remain as
s Going Forward The aim of The Edward Foundation has never
changed. The desire to simply help unwanted unloved bulldogs into a better life. As we
grow as a Charity people management also becomes more of a challenge. Again we can
only do our best! We will continue to raise awareness, raise money and raise our game.
Signed
**The Edward Foundation Indpendent Examiners Report For the Year ended 31st March 2025**
**The Edward Foundation Indpendent Examiners Report For the Year ended 31st March 2025**
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
• to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
• to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Signed: Date:**
## **DGM Consultancy**
ACCA
**The Edward Foundation Receipts and Payments Account For the Year ended 31st March 2025**
|**Income/ Receipts**
Adoption Fee's
Donations
Interest earned
Other income
**Total income**
**Expenses/ Payments**
Dogs purchased
Veterinary bills
Dog sundries (food etc)
Postage
Sundry expenses
Motor and travel
Professional fee's (behaviourists)
Merchandise
**Total expenses**
**Surplus**
Opening balance
Closing balance|**£**
**£**
-
197.384
-
-
**197.384**
-
137.286
19.249
1.165
-
7.890
1.750
415
(167.755)
**29.629**
75.561
**105.190**
**2025**|**£**
**£**
-
232.065
-
-
**232.065**
-
156.337
16.634
683
-
3.789
1.872
927
(180.242)
**51.823**
23.738
**75.561**
**2024**|
|---|---|---|
**The Edward Foundation Statement of Balances For the Year ended 31st March 2025**
|**Opening balance (Bank current account)**
Receipts
Payments
**Closing balance (Bank current account)**
Bank account 1 - trustee
Bank account 2 - trustee
Total bank balances|**2024**
75.561
197.384
(167.755)
**105.191**
27.488
77.703
**105.191**|**2024**
23.738
232.065
(180.242)
**75.561**
8.633
66.928
**75.561**|
|---|---|---|