Loving Homes Dog Rescue Scottish Charity Number: SC047453
ANNUAL REPORT FOR THE YEAR ENDED 31 MAY 2025
Loving Homes Dog Rescue Scottish Charity Number: SC047453
Trustees' report for the year ended 31 May 2025
The trustees present their report and financial statements for the year ended 31 May 2025.
Structure, governance and management
Loving Homes Dog Rescue is a Scottish Charitable Incorporated Organisation, which was recognised as a Scottish charity on 26 May 2017. The charity was established under a written constitution.
The Organisation can be contacted at the following address: Loving Homes Dog Rescue, c/o Graemeshall Farmhouse, Holm, Orkney, KW17 2RX. Tl: 01856 781589.
Summary of the main activities Our fundraising was based around public appeal and online auctions & raffles with the intent of exploring bigger fundraisers in the future.
We are still seeing the ramifications of the Covid boom, both in poorly trained dogs and irresponsible breeding and ownership. The situation within Rescue is dire, the cost of living has had a very definite effect on donations, both monetary and from companies. The rise in the cost of everything, especially vets, has created a huge divide been the cost per dog and a realistic adoption donation. We are just about holding our own, but need to look closely now at different methods of fund raising. Abandonment of dogs is at unprecedented levels and adoptions throughout the rescue world have slumped, especially of large dogs, fuelled by the sensationalism in the press concerning dog attacks. We have, however, maintained our level of adoption fairly well. But, we have been able to help fewer dogs due to lack of kennel space and minimal emergency boarding and funding available. When finances have allowed, we have again helped people with vets and feeding costs who would otherwise have had to give up/euthanise their pets.
We have managed somehow to maintain our £10,000 emergency fund in the Savings Account but without a dramatic increase in fundraising, it will be impossible to maintain and increase this in the future.
During the period, we inducted 78 dogs and adopted out 90. 7 dogs were returned due to adoptes change of circumstance.
Trustee recruitment and appointment
The Organisation's trustees are appointed by the members at the Annual General Meeting. At the conclusion of the bi-annual Annual General Meeting, one third (to the nearest round number) of the charity trustees shall retire from office, but the retired trustees shall be eligible for re-election.
The trustees who served during the period were: Chairperson: Secretary: Treasurer: Other Trustees:
The Trustees did not receive any remuneration during this period.
Objectives and activities The objectives of the Organisation are: |. to offer a lifeline for dogs in council pounds facing authanasia after serving compulsory 7 days across the UK, who have been abandoned, abused, registered as stray, or no longer wanted by their previous owner; ll, to offer a rescue place to dogs from the local and wider communities when owners can no longer look after them; il. to assess and match compatible lifetime homes, offering support, advice, and lifelong Rescue Back Up;
- IV. to relieve suffering and distress of dogs in our care by providing veterinary treatment (and any other relevant treatment) for dogs with illness, injury, or behaviour-related distress;
v, to educate, support, and advise dog owners in principles and practice of good welfare standards, in accordance with the law and current scientific research.
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Loving Homes Dog Rescue Scottish Charity Number: $C047453
Trustees’ report (continued) for the year ended 31 May 2025
Financial Review
Total incoming resources for the year amounted to £94,707. Resources totalling £104,129 were expended during the year, resulting in a net decrease in funds over the course of the year of £9,422.
The charity finished the year with funds of £11,490. This incudes restricted funds of £5,000 (a grant from CHR Trust, to be used for vet bills, which was used in full during the year), as well as a loan of £6,000 received in the current year and a loan of £1,000 receieved in the year ended 2023.
Reserves Policy
The charity maintains sufficient reserves to enable it to meet its liabilities as they fall due.
The trustees have assessed the major risks to which the charity is exposed, and are satisifed that systems are in place to mitigate exposure to the major risks.
Approved by the management committee and signed on their behalf
Date: ‘S . 2. 26 -
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Loving Homes Dog Rescue
Receipts and Payments Account and Statement of Balances for the year ended 31 May 2025
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||||||||
|---|---|---|---|---|---|---|
|Year ended|Year ended|
|Note|31-May-25|31-May-24|
|£|£|
|Receipts|and|Payments Account|
|Income|
|Donations|1|54,301|44,344|
|Grants|2|5,000|3,000|
|Receipts from fundraising|activities|3|35,052|13,628|
|Income|received|from|investments|4|354|113|
|Total|Income|94,707|61,085|
|Expenditure|
|Expenditure|on|charitable|activities|5|102,174|58,748|
|Expenditure|on|fundraising|activities|6|734|730|
|Governance|costs|7|1,221|1,006|
|Total|Expenses|104,129|60,484|
|(Deficit)/Surplus of receipts over payments|(9,422)|601|
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The £5,000 CHR grant received in the year was restricted for use for vet bills, and was used in full. All other funds were unrestricted.
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Loving Homes Dog Rescue
Receipts and Payments Account and Statement of Balances for the year ended 31 May 2025
| Year ended | Year ended | |
|---|---|---|
| 31-May-25 | 31-May-24 | |
| £ | £ | |
| Statement ofBalances | ||
| Opening balance ofbankand cash | 14,912 | 14,311 |
| Netsurplus/(deficit) | (9,422) | 601 |
| Loan * | 6,000 | - |
| Closingbalance ofbankand cash | 11,490 ———————— |
14,912 |
- In the current year, a loan of 6,000 was provided by Rosie Fiona. Again, the loan is interest free and there are no formal repayment terms. Still outstanding as at 31 May 2025.
The £5,000 CHR grant received in the year was restricted for use for vet bills, and was used in full. All other funds were unrestricted.
Approved by the Management Committee and signed on their behalf:
Date: /€.2. a
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Loving Homes Dog Rescue
Notes to the accounts
for the year ended 31 May 2025
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| Yearended | Year ended | |
|---|---|---|
| 31-May-25 | 31-May-24 | |
| £ | £ | |
| 1. Donations | ||
| Adoption donations Donations |
25,415 28,886 |
21,838 22,506 |
| Total | 54,301 | 44,344 |
| 2. Grants | ||
| Unrestricted funds Restrictedfunds |
- 5,000 |
3,000 - |
| Total | 5,000 | 3,000 |
| 3. Receiptsfrom fundraising activities | ||
| Auctions | 1,106 | 726 |
| Bonus ball Fundraising Sponsors Miscellaneous |
2,723 5,258 25,569 396 |
2,150 5,531 5,061 160 |
| Total | 35,052 | 13,628 |
| 4. Income received from investments | ||
| Bank interest | 129 | 113 |
| BOS complaint compensation | 225 | - |
| Total | 354 | 113 |
| 5. Expenditure on charitable activities | ||
| Cremations | - | 3,048 |
| Dogfood | 6,501 | 5,401 |
| Emergencyboarding | 17,853 | 2,908 |
| Equipment | 352 | 351 |
| Fees& charges | 14 | 4 |
| Freightcosts | - | 99 |
| Hydro | 2,518 | 1,949 |
| Insurance | 194 | 192 |
| Maintenance | 3,333 | - |
| Refunds | - | 450 |
| Sundries | 905 | 535 |
| Transport | 6,765 | 6,865 |
| Vetfees (including £5kagainst restricted funds) | 63,642 | 36,634 |
| Water | 97 | 312 |
| Total | 102,174 | 58,748 |
| 6. Expenditure onfundraising activities | ||
| Fundraising | 734 | 730 |
| Total | 734 | 730 |
| 7. Governance costs | ||
| Postage&stationery | 921 | 1,006 |
| Accounts | 300 | - |
| Total | 1,221 | 1,006 |
| Incoming resources | 94,707 | 61,085 |
| Resourcesexpended | 104,129 | 60,484 |
| Neteffect | (9,422) | 601 |
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Loving Homes Dog Rescue Scottish Charity Number: SC047453
Independent Examiner's Report to the Trustees
| report on the accounts of the charity for the period ended 31 May 2025, which are set out on pages 3 to 5.
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) Act 2005 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 | do not express an audit opinion on the view given by 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.
Chartered Accountant Independent Examiner
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