,
REGISTERED COMPANY NUMBER: SC539506 (SCOTLAND) REGISTERED CHARITY NUMBER: 046871
ReportTrusteesof the and Unaudited Financial Statements for the Year Ended 31° July 2025 For Alfie‘s Dream for Greyhounds Ltd
Independent Accountants in Scotland Limited Level 1, 211 Dumbarton Road Glasgow G11 6AA
Alfie's Dream for Greyhounds Ltd
Contents of the Financial Statements For the year ended 31° July 2025
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Page
Report of the Trustees 1to2
Independent Examiner’s Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6to9
Detailed Statement of Financial Activities 10
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Alfie's Dream for Greyhounds Ltd
R f the Truste For the Year Ended 31° July 2025
The Trustees who are also the directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31% July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
Alfie's Dream for Greyhounds Ltd was established at the beginning of July 2016, under the previous name, Canis Domi Limited, to aid the care, welfare and re-homing of retired greyhounds.
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(1) Although the charity was set up to re-home retired greyhounds we will also aim to provide, where necessary, veterinary care and treatment to greyhounds in need.
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(2) To provide information about the care, treatment and welfare of greyhounds to the public.
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(3) No greyhound in our care will ever be unnecessarily euthanized where alternative treatments can be found and money raised for said treatment.
ACHIEVEMENT AND PERFORMANCE
The charity has found it very difficult this year with rising inflation costs. The incoming dogs have increased again due to pressure from the racing industry and we find that more and more dogs are on our waiting list. Also the rehoming has been very difficult as the cost of living crisis takes effect, but we continue to rehome and hope it picks up in 2026. We continue to give the best care we can to all our greyhounds in our care.
The charity remains a success and we are hopeful for a better year.
FINANCIAL REVIEW
Reserves Policy
The charity has sufficient operating reserves to fund its ongoing activities. The trustees consider the financial position of the charity to be satisfactory.
The charity has total unrestricted funds of £16,969
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company Number
$C539506 (Scotland)
Registered Charity Number
046871
Registered office
28 Well Street Moffat Dumfries Dumfriesshire DG10 9DP
Trustees Ms M Bleasdale Ms P Couch
Page 1
Alfie's Dream for Greyhounds Ltd For theReportYear ofEnded the Trustees31% July 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
Independent Accountants in Scotland Limited Level One 211 Dumbarton Road Mansfield Park Glasgow G11 6AA
Approved by order of the board of trustees on 21% April 2026 and signed on its behalf by:
Ms M Bleasdale - Trustee
Page 2
Alfie's Dream for Greyhounds Ltd
Independent examiner's report to the trustees of Alfie's Dream for Greyhounds Ltd (the Company’)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31% July 2025.
Responsibilities and basis of report
As the Charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts (n accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 act and are eligibte for independent examination, I report in respect of my examination of your charity’s accounts as carried out under Section 145 of the Charities Act 2011 (the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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Accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. The accounts do not accord with those records; or
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The accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concems 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 accounts to be reached.
Mr FNG Singer
Independent Accountants in Scotland Limited Level One 211 Dumbarton Road Mansfield Park Glasgow G11 6AA
DATE: 21% April 2026
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Alfie’s Dream for Greyhounds Ltd
Statement of Financial Activities 31° July 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| Unrestricted fund |
Total Funds |
||
| £ | £ | ||
| INCOMEAND ENDOWMENTS FROM | |||
| Donations and legacies | 25,776 | 15,237 | |
| Othertrading activities | 2 | 30,811 | 39,034 |
| Other income | 213 | 177 | |
| Total | 56,800 | 54,448 | |
| EXPENDITUREON | |||
| Raising funds | 3 | 58,979 | 49,903 |
| NETINCOME/(EXPENDITURE) | (2,179) | 4,545 | |
| RECONCILIATION OF FUNDS | |||
| Total funds broughtforward | 13,898 | 9,353 | |
| TOTALFUNDSCARRIEDFORWARD | 11,719 | 13,898 |
The notes form part of these financial statements
Page 4
Alfie’s Dream for Greyhounds Ltd
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||||||||
|---|---|---|---|---|---|---|
|Statement|of Financial|Position|
|31°|July|2|
|Notes|2025|2024|
|Unrestricted|Total|
|fund|Funds|
|£|F3|
|FIXED ASSETS|
|Tangible|assets|7|6,097|8,000|
|CURRENT ASSETS|
|Cash|at|bank|6,189|6,825|
|CREDITORS|
|Accounts|falling|due within|one year|8|(567)|(927)|
|NET CURRENT ASSETS|5,622|5,898|
|TOTAL ASSETS LESS CURRENT LIABILITIES|11,719|13,898|
|NET ASSETS|11,719|13,898|
|FUNDS|
|Unrestricted|funds|9|11,719|13,898|
|TOTAL FUNDS|11,719|13,898|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31% July 2025.
The members have not required the company to obtain an audit of its financial statements for the year 31% July 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- a) Ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and b) Preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared In accordance with the provisions applicable to charitable subject to the small companies’ regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 21% April 2026 and were signed on its behalf by:
Ms M Bleasdale — Trustee
The notes form part of these financial statements
Page 5
- ACCOUNTING POLICIES
Alfie's Dream for Greyhounds Ltd Notes to the Financial Statements r Y 14> Jul
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (RS 102) ‘Accounting and Reporting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity gas entitlement to the funds, it is probably that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in setttement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
- OTHER TRADING ACTIVITIES
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2025 2024
£ £
Sale of Products 30,811 39,034
3. RAISING FUNDS
Raising donations and legacies
2025 2024
£ £
Support Costs 46,735 42,487
4. NET INCOME/(EXPENDITURE) INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting): charging/(crediting):
2025 2024
£ £
Depreciation — owned assets 1,902 1,902
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- NET INCOME/(EXPENDITURE) INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): charging/(crediting):
Page 6 Ifie’s Dream for G
For the Year Ended 31% July 2025
5. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31% July 2025 nor for the year ended 31° July 2024.
Trustees’ expenses
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|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Trustees’ expenses|95|217|
|6.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|
|Fund|
|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations|and|Legacies|25,776|
|Other trading|activities|30,811|
|Other|income|213|
|Total|56,800|
|EXPENDITURE|ON|
|Raising|funds|58,979|
|NET INCOME|(2,179)|
|RECONCILIATIN OF|FUNDS|
|Total|funds|brought forward|13,898|
|TOTAL FUNDS CARRIED FORWARD|11,719|
|7.|TANGIBLE|FIXED ASSETS ASSETS|
|Plant|and|
|machinery|
|£|
|COST|
|At 1% August 2024|19,025|
|Additions|-|
|At 31 July 2025|19,025|
|DEPRECIATION|
|At|1% August 2024|11,026|
|Charge|for year|1,902|
|At 31% July 2025|12,928|
|NET BOOK VALUE|
|At 1 August 2025|6,097|
|At 31° July 2024|8,000|
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- TANGIBLE FIXED ASSETS ASSETS
Page 7 Alfie's Dream for Greyhounds Ltd
- CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Notes to the Financial Statements - continued For the Year Ended 31* July 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Trade|Creditors|567|926|
|MOVEMENT IN IN|FUNDS|
|At|1.8.24|Net|movement|At|31.7.25|
|in|funds|
|£|£|
|£|
|Unrestricted funds|
|General|fund|13,898|(2,179)|11,719|
|TOTAL FUNDS|13,898|(2,179)|11,719|
|Net movement|in|funds,|included|in|the above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|56,800|(58,979)|(2,179)|
|TOTAL FUNDS|56,800|(58,979)|(2,179)|
|Comparative for movement|in funds|
|At|1.8.23|Net|movement|At|31.7.24|
|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|9,353|4,545|13,898|
|TOTAL FUNDS|9,353|4,545|13,898|
|Comparative|net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|54,448|(49,903)|4,545|
|TOTAL FUNDS|54,448|(49,903)|4,545|
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- MOVEMENT IN IN FUNDS
Page 8 Alfie's Dream for Greyhounds Ltd
For the Year Ended 31° July 2025
9. MOVEMENT IN FUNDS- Continued
A current year 12 months and prior year 12 months combined position is as follows:
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|||||||
|---|---|---|---|---|---|
|At|1.8.23|Net|movement|At|31.7.25|
|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|9,353|2,366|11,719|
|TOTAL FUNDS|9,353|2,366|11,719|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|||||
|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund|111,248|(108,882)|2,366|
|TOTAL FUNDS|111,248|(108,882)|2,366|
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10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31° July 2025.
Page 9 Alfie's Dream for Greyhounds Ltd
F Ende st 5
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOMEAND ENDOWMENTS | ||
| Donationsand legacies Gifts Donations Sponsorship |
1,000 24,776 0 |
850 14,387 0 |
| 25,776 | 15,237 | |
| Othertrading activities | ||
| Sale ofproducts | 30,811 | 39,034 |
| Other income | ||
| Insurance Claim | 213 | 177 |
| Total incoming resources | 56,800 | 54,448 |
| EXPENDITURE | ||
| Motor Expenses | 5,250 | 0 |
| Othertrading activities | ||
| Purchases | 6,994 | 7,416 |
| Supportcosts | ||
| Management | ||
| Trustees’ expenses | 95 | 217 |
| Rates and water | 635 | 424 |
| Insurance | 613 | 531 |
| Lightand heat Telephone |
1,529 506 |
3,387 186 |
| Postage and stationery | 176 | 509 |
| Sundries Animal Care |
377 21,600 |
233 19,200 |
| Vet&medicine | 16,269 | 14,408 |
| Property repairs | 925 | 609 |
| Maintenancecharges Advertising Travelling Plantand machinery |
1,434 192 482 1,902 |
591 192 98 1,902 |
| 46,735 | 42,487 | |
| Finance | ||
| Fines and Penalties | 0 | 0 |
| Governance costs | ||
| Accountancy fees | 0 | 0 |
| Total resources expended | 58,979 | 49,903 |
| Net(expenditure)/income | (2,179) | 4,545 |
This page does not form part of the statutory financial statements
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