2024-11-30-accounts

Annual Report 2023/24

Balkan Underdogs

SC045210

OSCR Period start date Mont Year Period end date Mont Year Day Day From 12 2023 To 30 li 2024 Office of the Scottish Charlty ReBulator Referente and admlnlstratlon detalls Charity name Other nome5 thority is known by Registered charity number Charltys prlnclp81 address Balkan Underdogs SC045210 36 Robsland Avenue South Ayrshire kotland Postcode KA7 2RW Names of the charlty trustees on date of approval of Trustees. Annual Report Name oFperson lorbodyl entitled to appolnt trustee (Ff Trustee name OfFice Irf anyl Dates arted rf not forwhole year Convenor Company Secreiary Treasurer io li 13 14 15

16 17 18 19 Reference and odministration detai15 Names of all other charity trustees during the period, rf anyi (for example, those who resigned port %vay through the financial period) D•t•* •d•dff not fOr¥AM￿• Structurej governonce and monagement Type of govemln8 document SCIO constitution Trustee recrultment and appolntment Recruitment via active search of volunteers workin8 for the charity and appointed at the AGM as per the Constitution. Candidates complete a full application which is considered by the Board. Objectives and activrties

2

Charitable purposes

Summary of the main activities in relation to these objects

To advance; 1.Animal Welfare especially within the problem areas and put into place a lifeline offering help/care/advice & shelter for animals. 2.Education within the community as to the benefits of neutering & spaying their animals 3. To promote; Animal Welfare & Education by advancement of education within the community via our volunteers & public media to encourage and promote the need for neutering & spaying their animals and responsible care 4.To relieve Animal suffering & over population of street dogs & hi-light their cause. To help offer a lifeline to those struggling to cope within their own communities.

Balkan Underdogs works with volunteers in Serbia to rescue and rehome stray dogs and cats. We operate 3 broad programmes:

• Rescue and rehome

• Spay and Neuter

• Work to improve conditions in pounds in Serbia

APPENDIX 1

Achievements and performance

Summary of the main achievements During the year we were able to rehome 160 dogs which was a of the charity during the financial decrease on the previous year. We continued to develop good period working relationships with our Serbian rescuers and have now got a stable network of volunteers committed to working with us. Our spay and neuter programme funded operations on 358 dogs and 207 cats during the year. This is a significant part of our work to try to reduce the number of street dogs /cats in Serbia. The charity is operated by a number of unpaid volunteers – there are no paid staff or volunteer expenses which enables donations and other income to be devoted to the purposes of the charity. As in 22/23 our team of volunteers has seen new members join, offering significant support to the already established team. Through social media we have been able to continue to raise the profile of Balkan Underdogs and its charitable work. We have continued to build on our foster network and encourage experienced dog owners to come on board, offering much appreciated foster homes to our dogs and cats. The fostering process continued to prove its worth over the year with the vast majority of our fosters spending on average only a few months in foster homes before securing a forever home. We have also appointed team members to specifically follow up adoptions in 6 and 12 monthly intervals to demonstrate our commitment to all animals we bring to the UK. Again, Trustees could not make an annual inspection trip to Serbia during the year but have plans to return in 2025/26 to have a closer look at the facilities and conditions available to our animals that are being held in various locations.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	Our policy is to have 3 months monthly expenditure in our accounts but due to the need to ensure cash flow we do not hold reserves in a specific account as yet however the trustees are working towards this over time.
	None
	None

APPENDIX 1

Other optional information

----- Start of picture text -----
Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s)
Position (e.g. Chair) Treasurer
Date 28/8/25
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Balkan Underdogs	Balkan Underdogs	Balkan Underdogs	SC045210
Annual accounts for theperiod
Period start date	1/12/2023	To		30/11/2024

Section A Statement of financial activities

Net gains/(losses) on investments S14 Net income/(expenditure) S15 Net income/(expenditure) before investment gains/(losses) S13 Other S11 Total S12 Raising funds S08 Charitable activities S09 Separate material item of expense -VAT S10 Total S07 Resources expended (Note 6) Expenditure on: Investments S04 Separate material item of income S05 Other trading activities S06 Donations and legacies S01 Charitable activities S02 Other trading activities S03 Incoming resources (Note 3) Income and endowments from: Recommended categories by activity Guidance	£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total funds Prior year fun	£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total funds Prior year fun	£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total funds Prior year fun	£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total funds Prior year fun	£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total funds Prior year fun	£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total funds Prior year fun
	321,632	3,335	-	324,967
	29,054	-	-	29,054
	15,481	274	-	15,755
	298	91		389
	-	-	-	0
		-	-	0
	366,465	3,700	-	370,165
	9,259	-	-	9,259
	337,097	15,332	-	352,429
		-	-	0
	5,235	333	-	5,568
	351,591	15,665	-	367,256
	14,874	-11,965	-	2,909
	- -		-	-
	14,874 -11,965		-	2,909

Total funds carried forward S22 Reconciliation of funds: Total funds brought forward S21 Other gains/(losses) S19 Net movement in funds S20 Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use S18 Extraordinary items S16 Transfers between funds S17	- -	- -	-	0
	- -15,285	15285		0
	-	-	-	-
	-	-	-	-
	-411	3,320	-	2,909	-
	79,081	3,815		82,896
	78,670	7,135	-	85,805

Section B Balance sheet

Cash at bank and in hand (Note 24) B09 Total current assets B10 Debtors (Note 19) B07 Investments (Note 17.4) B08 Current assets Stocks (Note 18) B06 Investments (Note 17) B04 Total fixed assets B05 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Fixed assets Intangible assets (Note 15) B01 Guidance Notes	F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £	F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	0	0	0	0	-
	-	-	-	-	-
	64,586	-	-	64,586	61975
	-	-	-	-	-
	24,853	7,135	-	31,988	22,562
	89,439	7,135	-	96,574	84,537

Signed by one or two trustees on behalf of all the trustees Total funds Restricted income funds(Note 27) Unrestricted funds Revaluation reserve Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Provisions for liabilities Creditors:amounts falling due after one year (Note 20) Total assets less current liabilities Net current assets/(liabilities) Creditors:amounts falling due within one year (Note 20)	B21 B18 B19 B20 B16 B17 B15 B14 B13 B12 B11	10,811	0	-	0	1641
		78,670	7,135	-	96,574	82,896
		78,670	7,135	-	96,574	82,896
		0	0	-	-	-
			0	-	0	0
		78,670	7,135	-	85,805	82,896
		-			-	-
			7,135		7,135	3,815
		78,670		-	78,670	79,081
					-
		78,670	7,135	-	85,805	82,896
		Signature		Print Name		Date of approval dd/mm/yyyy
						8/28/2025

Section C Notes to the account

Note 1 Basis of prepar

This section should be completed by

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with

• and with • and with	The accounts have been prepared in a x the Statement of Recommende Standard applicable in the UK a x the Financial Reporting Standa
	x
	x

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 10

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditio provide the following details or state "Not applicable", if appro

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

not a not a

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

not a

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting polic

Yes No	y	* -Tick as appropriate

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provid information; and

(iii) the amount of the adjustment for each line affected in the presented and the aggregate amount of the adjustment relatin presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting

Yes no changes No x

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets a period; and

(iii) where practicable, the effect of the change in one or more

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47

Yes No

• -Tick as appropriate x

Please disclose:

• (i) the nature of the prior period error;

(ii) for each prior period presented in the accounts, the amoun line item affected; and

(iii) the amount of the correction at the beginning of the earlies accounts.

CC17a (Excel) 3 Section C Notes to the accounts Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if al

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACT

Please provide a description of the nature of each change in accounting policy

n/a

Reconcilation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £

Fund balances as previously stated

Adjustments:

result of adding transfers under FRS102

Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously no changes stated Adjustments:

no adjustment

Previous period net income/(expenditure) as restated

CC17a (Excel) 4 8/26 ~~SCS~~ Section C Notes to the accounts (cont) Note 2 Accounting policies

2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and Yes ~~|~~ the monetary value can be measured with sufficient reliability. x Yes There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Offsetting Yes Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to Grants and donations x 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has Yes provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the Yes executors have established that there are sufficient assets in the estate and any conditions attached to the legacy

executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donated goods The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Government grants The charity has received government grants in the reporting period	Yes
	Yes
	x
	Yes
	Yes
	Yes
	Yes
	Yes
	Yes
	Yes

		Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount	Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount	Yes
		recognised as an expense under the appropriate
		heading in the SOFA.
				Yes
Support costs		The charity has incurred expenditure on support costs.
		The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual		Yes
Volunteer help		report.		x
Income from interest, royalties		This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.		Yes
and dividends				x
Income from membership		Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.		Yes
subscriptions
		Membership subscriptions which gives a member the right to buy services or other		Yes
	benefits are recognised as income earned from the provision of goods and services as income from charitable		Yes
	activities.		Yes
	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12
Settlement of insurance	FRS102 SORP) and are included as an item of other income in the SoFA.
claims	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting
Investment gains and losses	from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resource certainty.

Support costs have been allocated between governance costs and other support.

Yes

Yes

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Yes
Yes
Yes
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Yes Yes

Governance and support	Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good pract
costs	Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of reso
Grants with performance	costs by the time spent and other costs by their usage.
conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants
Grants payable without	provided the specified service or output.
performance conditions	Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability fo

Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts.

Creditors[The charity has creditors which are measured at settlement amounts less any trade discounts] A liability is measured on recognition at its historical cost and then subsequently

Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. 2.4 ASSETS Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. Tangible fixed assets for The depreciation rates and methods used are disclosed in note 9.2. use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are Intangible fixed assets identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods Heritage assets used are disclosed in note 9.5

N/a no credi

Yes No

They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.

----- Start of picture text -----
x
Yes No N/a
x
Yes No N/a
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ontract. x etYesNo N/a x value Yes No N/a x Yes No N/a x Yes No N/a x Yes No N/a x Yes No N/a x Yes No N/a x Yes No N/a x			x
	Yes No N/a
			x
	Yes No N/a
			x
	Yes No N/a
			x
	Yes No N/a
			x
	Yes No N/a
			x
			x
	Yes No N/a
			x
	Yes No N/a
			x

They are valued at cost.

Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n realisable value. progress Goods or services provided as part of a charitable activity are measured at net realisable based on the service potential provided b Work in progress is valued at cost less any foreseeable loss that is likely to occur on the c

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount Yes Debtors after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other x consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a Yes maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. Yes

They are valued at fair value except where they qualify as basic financial instruments.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted Restricted income Endowment funds funds funds

Income from investments: Other trading activities: Charitable activities: Donations and legacies:	Analysis	Total funds Prior year £ £	Total funds Prior year £ £	Total funds Prior year £ £	Total funds Prior year £ £	Total funds Prior year £ £
	Donations andgifts	257,115	3,335	-	260,450	282,712
	Gift Aid	64,517		-	64,517	61,112
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other			-
	Total	321,632	3,335	-	324,967	343,824
		-	-	-	-	-
	Fundraising	15,481	274	-	15,755	18,744
		-	-	-	-	-
	Other		-	-		-
	Total	15,481	274	-	15,755	18,744
		-	-	-	-	-
	tradingactivity	29,054		-	29,054	29064
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	29,054		-	29,054	29064
	Interest income	298	91	-	389	293
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-

TOTAL INCOME Total Royalties from the exploitation of intellectual property rights Other Other: Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Total Separate material item of income: Other Total	Other	-	-	-	-	-
	Total	298	91	-	389	293
			-	-	-	-
		-	-	-	-	-
		-		-	-	-
		-	-	-	-	-
	Total	366,465	3700	-	370,165	391,925
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	0	0	-	0	0
		366,465	3,700	-	370,165	391,925

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

specific donations and a proportion of gift aid are allocated to our spay and neuuter campaign which is a restrcied activity

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) CC17a (Excel)

58

Section C Notes to the accounts	(cont)
Note 4 Analysis of receipts of government grants Description	Last year £ - - - - - This year £ - - - - -
	-
	-
	-
	-
Total	-
Government grant 2 Government grant 3 Other Description Government grant 1
	-
	-
	-
	-
Total	-

Government grant 1

Government grant 2 Government grant 3

Other

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This year Last year
Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.
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----- Start of picture text -----
This year Last year
Please give details of other forms of government assistance from which the charity has directly benefited.
Section C Notes to the accounts (cont)
Note 5 Donated goods, facilities and services
This year Last year
£
Seconded staff -
-
Use of property
Other -
-
This year Last ye
----- End of picture text -----

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.

Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.

Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

Section C Notes to the accounts (cont)

This y

funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income	funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income	funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income	funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income	funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income	funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income	funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income	funds income funds funds Total funds £ funds funds Analysis Expenditure on raising funds: Unrestricted Restricted Endowment Unrestricted income
Incurred seeking donations	7480	-	-	-	-	7480
Incurred seeking legacies		-	-	-	-	-
Incurred seeking grants	-	-	-	-

Operating membership schemes and social lotteries		-	-	-
Staging fundraising events	-	-	-	-
Fudraising agents	-	-	-	-
Operating charity shops	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-
Other trading activities	1780	-	-	-		1780
Investment management costs:	-	-	-	-
Portfolio management costs	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-
	-	-	-	-	-	-
Total expenditure on raising funds	9260	0	-	-	-	9260

Expenditure on charitable activities:

Rescue and rehome	249,476					249,476
Spay and neuter	3,515	15,332				18,847
Transport	84,106	-	-			84,106
Total expenditure on charitable activities	337,097	15,332				352,429
Separate material item of expense
			-	-		-
Bank Charges	5457	333				5790
		-	-	-	-	-
Other Total	5457	333				5790
		-	-	-		-
		-	-	-		-
		-	-	-		-
other	-	-	-		-	-
Total other expenditure TOTAL EXPENDITURE	0	0				0
	351,814	15,665	-			367,479
Other information: Analysis of expenditure on charitable activities
	Thisyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Sup
	£	£	£	£	£	£
Rescue and rehome	249,476			249,476	265,712	-
spayand neuter	18,847			18,847	10,035	-
Transport	84,106			84,106	85,886
Total	352,429	-		352,429	361,633	-

Section C Notes to the accounts (cont) Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Please explain the nature of each extraordinary item occurring in the period.	Please explain the nature of each extraordinary item occurring in the period.	Please explain the nature of each extraordinary item occurring in the period.
Note 8 Funds received as agent - - - - Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items Section C Notes to the accounts Extraordinary item 1 Description This year Last year £ £ - - - - - - - -
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items
Section C Notes to the accounts
Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting a income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held at peri	Balance held at peri	o
Description/name of party	Related party (Yes or No)	This year	Last year	This year	Last year	This year
		£	£	£	£	£
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
Total		-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goo balances outstanding between any participating members.

Description/name of party

Balance held at perio This year £ -

	-
	-
	-
	-
Total	-
Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total
	£	£	£	£	£
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total
	£	£	£	£	£
Governance	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination

This year £ - -

Tax advisory fees

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

none incurred

Section C Notes to the accounts (cont) Note 11 Paid employees Please complete this note if the charity has any employees.

Other employee benefits Total staff costs This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party This year £ Salaries and wages Social security costs Pension costs (defined contribution scheme) 11.1 Staff Costs
	Last year £
	- -
	- -
	- -
	- -

Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employ8es recelved employ88 beneflts {8xcludlng 8mployer p8nslon cos ) for th8 reportlng perlod of more than £60,000 Band Number of employees Thls year Last year £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Thls year Last year Please provlde th8 tolal amount pald to key management personnel {includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Not8 28. 11.2 Average head count in the year Is year Number as year Number The parts of the charlty In whlch the employe8s work

Other	-	-
Total	-	-

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

This year Last year This year Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)

Thisyear	Lastyear
- £	- £

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

----- Start of picture text -----
This year Last year
£ £
- -
This year Last year
£ £
- -
----- End of picture text -----

Please state the accounting policy for any redundancy or termination payments

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution

12.1 Please complete this note if a defined contribution pension scheme is operated.

12.1 Please complete this	note if a defined contributio
Thisyear	Lastyear
£ -	£
	-

Amount of contributions recognised in the SOFA as an expense

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between r

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting chari

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution pla ~~n.~~

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determin provide details

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities u

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs
			£
Activity or project 1	-	-	-
Activity or project 2	-	-	-
Activity or project 3	-	-	-
Activity or project 4	-	-	-
Total	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.	My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.	Yes	Please provide deta Provide details belo
		No
Names of institution	Purpose
Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £
Activity or project 1	-	-	-
Activity or project 2	-	-	-
Activity or project 3	-	-	-
Activity or project 4	-	-	-
Total	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.	Yes	Please provide deta
	No	Provide details below

Names of institution Purpose

Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID Section C Notes to the accounts (cont) Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

At end of the year 14.2 Depreciation and impairments *Basis Revaluations Disposals Transfers At the beginning of the year Additions	£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB

At end of the year Depreciation Impairment Transfers At beginning of the year Disposals * Rate
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

14.3 Net book value

Net book value at the end of the year Net book value at the beginning of the year	-	-	-	-
	-	-	-	-

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

This year

the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions - the carrying amount that would have been recognised had the assets been carried under the cost model. 14.6 Other disclosures This year £ - (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. - (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

• The "transfers" row is for movements between fixed asset categories.

• ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicat percentage annual deduction.

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Revaluations Transfers * At end of the year At beginning of the year Additions Disposals	Research & development £	Patents and trademarks £	Other £	Total £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.2 Amortisation and impairments

Impairment Transfers At end of year At beginning of the year Disposals Amortisation Basis* Rate	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.3 Net book value

Net book value at the beginning of the year Net book value at the end of the year	-	-	-	-
	-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

15.5 Impairment This year:

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year:

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

This year La

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

• (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

• (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for lia

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

• (iv) State the amount of research and development expenditure recognised as expenditure in the year.

• (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate of the asset (in years); for reducing balance, what is the percentage annual deduction.

Section C Notes to the accounts (cont)

Note 16 Heritage assets Please complete this note if the charity has heritage assets 16.1 General disclosures for all charities holding heritage assets

This year

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

Revaluations Transfers * At end of the year At beginning of the year Additions Disposals	Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

16.3 Depreciation and impairments

**Basis ** Rate

Impairment Transfers* At end of year At beginning of the year Disposals Depreciation	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

16.4 Net book value

Net book value at the end of the year Net book value at the beginning of the year	-	-	-	-	-
	-	-	-	-	-

16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

Disposals - - Depreciation/impairment - - Revaluation - - Carrying amount at the end of period - - 16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet) any significant limitations on the valuation 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation At valuation Group A At cost Group B £ £ Carrying amount at the beginning of the period - - Additions - - This year Last yea the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions	This year	This year	Last yea
		At valuation Group A £	At cost Group B £
		-	-
		-	-
		-	-
		-	-
		-	-
		-	-

This year (i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

2015 2014 2013 2012 2011

	£	£	£	£	£
PurchasesGroup A Group B Group C Other DonationsGroup A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at end of year Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):net gain/(loss) on revaluation Add:additions to investments during period Less:disposals at carrying value Less: impairments* Carrying (fair) value at beginning of period	Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no ma estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year:

Analysis of investments

This year: Analysis of investments
Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-
-

Cash or cash equivalents Listed investments

Investment properties

Social investments

Other investments

Total

Grand total (Fair value at year end+Cost less impairment) Last year:

Analysis of investments

Last year: Analysis of investments
Fair value at year end	Cost less impairment
£	£
-	-

-	-
-	-
-	-
-	-
-	-
-

Cash or cash equivalents Listed investments

Investment properties

Social investments

Other investments

Total

Grand total (Fair value at year end+Cost less impairment)

17.3 If your charity holds investment properties, please complete the following note:

This year

• (i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds

(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet. Analysis of current asset investments This year

17.4 Please provide a breakdown of current asset investments, if	applicable, agreeing with the balance	sheet.
Total Cash or cash equivalents Listed investments Investment properties Social investments Other investments Analysis of current asset investments	This year
	£
	-
	-
	-
	-
	-
	-

17.5 Guarantees

This year Last year

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ). Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

Total

Description

Description

Total This year This year

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Other trading activities: Oenin Charitable activities: Opening Added in period Expensed in period Impaired Closing	Stock		Donated goods		Work in progress
	For distribution	**For resale **	For distribution	For resale
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

Other trading activities: Opening

Other: Opening Added in period Expensed in period Impaired Closing Total this year Total previous year Opening Added in period Expensed in period Impaired Closing
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities Section C Notes to the accounts (cont) This year Last year £ £	This year	Last year
	£	£

Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments.

19.1 Analysls of debtors Thls year Last year Trade debtors 2,845 61741 3854 Prepayments and accrued income other debtors 58121 Total 64.586 61975 Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors Total Section C Notes to the accounts Note 20 Creditors and accruals Please complete thls note If the charlty has any credltors or accruals. 20.1 Analysis of creditors {cont)

Total nce-	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	10,881	1641	-	-
	-	-	-	-
		-	-	-
	-	-	-	-
	-	-	-	-
	10,881	1641	-	-

Accruals for grants payable Bank loans and overdrafts Trade creditors

Payments received on account for contracts or performancerelated grants

Accruals and deferred income Taxation and social security Other creditors

20.2 Deferred income

Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred.

This year £	Last year £
	-
	-
-	-
-	-

This year Last year

Movement in deferred income account

Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period

Section C Notes to the accounts (cont) Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a

21.2 Please provide: Thisyear - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and £ Balance at the start of the reporting period - Amounts added in current period - Amounts charged against the provision in the current period - Unused amounts reversed during the period - Balance at the end of the reporting period - 21.1 Movements in recognised provisions and funding commitment during the period This year	21.2 Please provide: Thisyear - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and £ Balance at the start of the reporting period - Amounts added in current period - Amounts charged against the provision in the current period - Unused amounts reversed during the period - Balance at the end of the reporting period - 21.1 Movements in recognised provisions and funding commitment during the period This year	21.2 Please provide: Thisyear - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and £ Balance at the start of the reporting period - Amounts added in current period - Amounts charged against the provision in the current period - Unused amounts reversed during the period - Balance at the end of the reporting period - 21.1 Movements in recognised provisions and funding commitment during the period This year

• the amount of any expect8d relmbursement, statlng the amount of any asset that has been recognised for that expected reimbursement. Thls y8ar 21.3 For any fundlng commltment that Is nol recognlsed as liability or provision> provide details of commitment made, the time frame of that commitment, any performance-related condltlons and detalls of how the commltment wlll bè funded {with contracts for capital expenditure separately Identlflod). 21.4 Wh8r8 unrestrlcted funds have be8n deslgnated to a fund commitment? please disclose the nature of any amounts designated and the likely timing of that AYnAndltiini_ Sectlon C Notes to the accounts (Cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments 22.1 Please provide information about the significance of financial This year instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence

This year

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

Last year

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

Description of item Estimate of financial effect

Last year

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities

Please provide the following information where practicable:

Please provide the following information where practicable:
Where it is not practical to make one or more of these disclosures, please state this fact Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement	This year	Last year
Section C Notes to the accounts	(cont)
31,766 22,562 Short term cash investments (less than 3 months maturity date) Cash at bank and on hand Other Total Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand This year Last year £ £ - - - - 31,766 22,562 -

Note 25 Fair value of assets and liabilities

----- Start of picture text -----
This year L
25.1 Please provide details of the charity's exposure to
credit risk (the risk of incurring a loss due to a debtor not
paying what is owed) , liquidity risk (the risk of not being
able to meet short term financial demands) and market
risk (the risk that the value of an investment will fall due
to changes in the market) arising from financial
instruments to which the charity is exposed at the end of
the reporting period and explain how the charity
manages those risks.
----- End of picture text -----

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk. Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but befo

This year Last year Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the c

Fund names	Type PE, EE R **or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £
General funds	U	for general use in the running of the charity	79,081	366,465
spay and neuter fund	R	programme	3,815	3,700

			-	-
			-	-
			-	-
			-	-
			-	-
			-	-
			-	-
			-	-
Other funds	N/a	N/a	-	-
Total Funds			82,896	370,165
Note 27 Charity funds (cont) Section C Notes to the accounts			(cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figur

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including spe

Fund names	Type PE, EE R **or UR ***	Purpose and Restrictions	Fund balances brought forward £
General funds	U	for general use in the running of the charity	63,702
spay and neuter fund	R	programme	3,815
			-
			-
			-

			-
			-
			-
			-
			-
Other funds	N/a	N/a	-
Total Funds			67,517

Section C Notes to the accounts (cont) Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount

Between unrestricted and restricted funds	transfer is nominal apportionment of gift aid and donations from main account to restricted account to ensure restricted account balances and are correct	15285
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	transfer was from restricted to unrestricted in respect of payments made from the unrestricted fund in relation to restricted fund activity.	7330
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Last year

Planned use Purpose of the designation Amount

CC17a (Excel) 96 8/26/2022 Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneratio the charity or any institution or company connected with it.

Legal authority (eg order, Amounts paid or benefit value governing document)

Name of trustee		Remuneration	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other
		£		£	£	£
		-		-	-	-
		-		-	-	-
		-		-	-	-
		-		-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneratio the charity or any institution or company connected with it.

Amounts paid or benefit value

Name of trustee	Legal authority (eg order, governing document)	Remuneration	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other
		£		£		£
		-		-	-	-
		-		-	-	-
		-		-	-	-
		-		-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year
	£
Travel	-
Subsistence	-
Accommodation	-
Other (please specify):	-
	-
TOTAL	-
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interes for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad d
			£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)

								A
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end
			£		£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (con settlement.

For any related party, please provide details of any guarantees given or received.

Section C Notes to the accounts (cont) Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

ds

18744 293

391,925

343824

29064

9,391

361,633 5,522 376,546

15379

15379

15,379 67,517 82,896

s

ration

y all charities .

h items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

accordance with:

ed Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting and Republic of Ireland (FRS 102) issued on 16 July 2014

rd applicable in the United Kingdom and Republic of Ireland (FRS 102)

02.*

NO

ns that cast significant doubt on the charity's ability to continue as a going concern, please opriate:

applicable, the charity is considered a going concern.

applicable

applicable

ies adopted are those outlined in note { }.

n		No changes in accounting polices from previous year
	des more reliable and more relevant	n/a
	current period, each prior period g to periods before those	n/a

g period (3.46 FRS 102 SORP).

and liabilities for the current future periods.

FRS 102 SORP).

nt of the correction for each account

st prior period presented in the

8/26/2022

ll are applicable.

TICE

J12022 Nla Nla Nla Nla Nla

	x
No N/a
	x
No N/a
No N/a
	x
No N/a
	x
No N/a
	x
No N/a
	x
No N/a
	x
No N/a
	x
No N/a
	x

No N/a	No N/a
	x
No N/a
	x
No N/a
No N/a
No N/a
	x
No N/a No N/a No N/a x x x

es and the amount of the obligation can be measured with reasonable

No	N/a
	x
No	N/a

x No N/a x No N/a x No N/a x No N/a x No N/a x

ice.

ources, eg allocating property costs by floor areas, or per capita, staff s are only recognised in the SoFA once the recipient of the grant has or the full funding obligation must be recognised.

Itors

iy items of stock. Nla Nla Nla

Note 6 Analysis of expenditure year Last year Restricted

Endowment funds

Total funds £

-	8353
-	-
	-

	-
	-
	-
	-
	-
-	-
-	-
-	-
	1038
	-
-	-
-	-
-	-
-	-
-	-
-	-
-	9391

-	265,712
-	10,035
-	85,886
-	361,633
-
-	5522
-
-	5522
-
-
-	-
-	-
-
-	376,546

Lastyear	Lastyear
pport Costs	Total last year
£	£
-	265,712
-	10,035
	85,886
-	361,633

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Balkan Underdogs

Registered charity	SC045210	SC045210
number
On the accounts of the		Period start date Period end date
charity for the period	1	Day Month Year Day Month Year 1 December 2023 to 30 November 2024
Set out on pages		(
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 (as 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 examiner’s statement		My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 would be required in an audit and, consequently, I do
		not express an audit opinion on the view given by the accounts.
Independent examiner’s
statement		I, Hana Bruins, FCCA – Fellow Chartered Certified Accountant, have reviewed the
		accompanying accounts, statements, reports, income, expenditure and VAT declaration
		supporting paperwork of the fore mentioned charity for the financial year ending 30th
		November 2023. As charity exceeded £250,000 limit for receipts and payments, these
		accounts were prepared according to OSCR guidance to produce accounts using an
		accruals approach.
		Based on my review of the submitted Treasurer’s report, FRS 102 template,
		expenditure, payments summaries, and income reports, I have not become aware of any
		material misstatements or inconsistencies in the presented documents that would cause
		me to believe that the Treasurer’s report and the supporting documents do not present
		true and fair view.

Signed: Date: 28/8/2024 Name: Relevant professional qualification(s) or body (if any): Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose