REGISTERED CHARITY NUMBER: SC047543
for

Page
Report of the Trustees
I to 3
Indepelldent E%amlner's Report
S¢at¢ment of Flnan¢lal ActivltA¢s
Bal&DC¢ Sheet
Notes to the FIDanelal Statements
7 to 11
Detalled Statement of Flnaneial Aetivities
12

The trustees present their report with Ihe fulancial statemenis of the charity for th¢ y￿r 31 March 2025. The
trustees have adopled the provisions of Accounting and Reporting by Charities: Statevnent of Recotnrn¢nded Prartice
applicable to charities preparing their accounts in accordanc¢ with th¢ Financial R¢porting Standard applicable in the
UK and Repiibli¢ of Jreland (FRS 102) (effective l Januilry 2019),
ORTECTtVES AIYD ACTIVITIES
Charitable purposes
To contribute lo ihe reduction of the supply of controlled subsrances coming in lo Ckkney through the detection
d¢t¢￿et￿ work as provided by a dog handler and trdin¢d drug d¢t¢ction dogs. H¢lping to prevent access to hamitul
subslances for th¢ health ben¢fit of the p¢opl¢ of Orkn¢y and the neighbouring local authority areas. To work in
partnership with oth¢r agcncics to increase public knowledge and to ¢ducate the community &8 to the extent of drug
misuse, its damaging effects on individuals, families. society in general and the economy.
ACHtEVEMENT AIYD PF.RFORMANCE
Acknl¢vtmeDts
To ensure Orkn¢y Drugs Dog continues to meet th¢ aims and objective of the Charlty, its education programme h&s been
d¢velop¢d throughout the year to provide irnprovement to the service of the public. Partnership working with OADP and
Ihe KGS has allow¢d for the provision of tailored input which addresses the needs of our young people in the
coThmunity. 23 educational visits were ￿dertaken throughoiit the year with 832 attendees in to￿1. The main aim
continues to be teaching the dangers of illicit substances, providing ]nforn￿tIOn on hann reduction and signposting to
agencies that can offer support to those atlected by substance use.
Detection and deterrent WO￿ were also ongoing with regular visits to the Royal Mail and Freight depots as well as
points of enty including the aiTPOrt and feny ports. During the period l April 2024 to 31 March 2025. illicit substances
with an estimated value of between approximaiely £21,800 for bulk. and £47.800 for high¢st sireet Val￿ were seized.
Fage I

ACHIEVEMENT AND PERFORMANCE
Fundrnising Activities
Funthaising activities continued throupjout the year. with a week in th¢ Blue Door in October (£1,956.59), the
Craft Fair in November (£475.10) and the KGS Events Showcase in February organised by board member,
£1,010.44). Just prior to the year end, a fund raiser for th¢ purchase of another fully trained drn8 detection dog
WÈL5 and by 31 March had raised £485.90 through Just Giving.
Attendanc¢s at various events enables Orkney Dnigs Dog to raise awareness of the WOTk of the charity and in particular
to spread the message about the dangers of illicit substances, where to go for help in relation to substance user issue4
Ènd how lo relay inf0m￿tIOn on the illicit use of substances via Crimestoppers and Police Scotland.
The Charity continw to receive fijnding through the extfflded conllnissioned services contract with Orkney Drug and
Alcohol Partnership, which l]as been most welcome as this fi￿dIng covers a sigDificant proportion of the annual Tlmning
costs of the Charity.
The Charity tho receives donations from l(Kal organisation5 as well as I￿al busirRsses who provide both financial and
in-kind support.A very generous donalion was received from a private benefactor during the yeaT whicb added
considerabty to fi￿dS.ThIS will help fmance future capital purchases.
We are gratefill to Repsol Sinopec for a donation of £1,000. Friends of Stoneworks Orkney for a doftution of £1,000,
and to numerous individuals and community groups for their financial support.
We are algo gratefid to the following for their ongoing in-kind support:
Flett & Carmichael Veterinary Services for ongoing vet care of Zoe and Keegan
Highland Industrial Supplie5 for sourciDg providing dog food
Scottish Fire & Resc￿ Service frir provision of office accommodation and use of facilities
Marwick Ke[￿e]S and Cattery for continuing to provide complimentary ke￿￿111ng dwing periods of annual leave
Nortmink Fcrri¢s for continued provision of travel for the dog handl¢r and dogs
Foubister & Bain, for financial assislance and annual accounts preparation.
The level of local support is very much appreciated) parti￿larlY in the curreDi financial climate as costs increase and
fimdraising becomes more challenging.
A special thank8 also goes to Shetland Dogs Against Drngs with whom strong lit￿9 have now been forg&l. They have
provided invaluable advice and support regarding best practi¢e, policies and with additional training.
Reserves Policy
The reserves will be used in fiiture years to continue funding the services of a drugs dog and handler for Orkney. The
funds held currently stand at £177,295. of which £14.056 are Restrided, with a furthff £25.944 deemed as restrict￿ by
the Charity to ¢￿Ver any funding shortfall. £24.948 Utwestricted and £84,000 Designated for projexts.
STRUCTURE. GOVERNANCE AIYD MANAGEME]YT
Governlng doCun￿￿t
Th¢ charity is controlled by its gov¢rning documcnl, a deed of trust, and constittrtes an incorpozated charity.
Charity constilutloD
The Charity is a Scottish Charitablc Incorporat¢d Organisation (SCIO) and was fornled on 29 June 2017.
Recruitment and appolntmellt of trust¢e5
The charity's trustees are appointed or reappotnted at the Annual General Meeting for a period of two years. The original
Subs￿lberS to the Constitution are deemed to be the original tstee&
Page 2

ve
REFERENCE AND ADMINISTRATIVE DETAILS
R¢gl¥lcred Cbarfty number
SC047543
Ind¢
endent Examin¢r
Foubister & Lla
4 Broad Street
Kiknll
KW15 INX
Approved by Ord￿ of the board of trustees on 29 October 2025 and signed on its behalf by..
Page 3

I report on the accounts for th¢ year ended 3 1 March 2025 set out on pages five to eleve
Respectfve responsibilitics of trustees And exanthier
The charitiHs In￿teeS are responsible for the preparation of the aCco￿)ts in accordance with the ternls of the Charities
and TTUStee Investment (Scotland) Act 2005 and the Charities Accounts (Swtland) Regulations 2006 (as amended). Th¢
¢lJarity's trustees consider that the audit requtrement of Regulation 10(I)(a) to (c) of the A¢¢ounts Regulations does not
appty. It is rny responsibility to examine the accounts as required undu Section 44(IX¢) of the Act and to state whether
particular matters have come to my attentio
Basls of the findependent e￿mIner'S report
My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations
2006. An examination includes a review of the accounting records kept by the charity and a comFwison of the accounts
presented with those ￿cordS. It also includes consideration of any unusual items or disclosure5 in the account4 and
seeking explanations from you as t￿L￿eeS concerning any such matter5. The prO￿d￿re5 undertaken do not provide all
the evithnce tbat would be required in an audiL and consequently I do not express an audit opinion on the view given by
the accounts.
Independent examiner's statement
In wnnection with my examinatio￿ no matter bas come to my attention .
(l) which gives me reasonable cause to believe thal in any material respecL 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 wl)ich accord with the accouDting records and to comply with Regulation 8 of the 2006
Accounts Regulations
have t￿t 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.
Foubister & Bain
4 Broad Street
Kirkwall
Orkney
KW15 INX
29 October 2025
Page 4

2025
Total
nds
2024
Total
fi￿dS
Unrestricted
fimd
Restricted
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,414
485
53,899
3,833
Charitable attivities
Drug Redudion Project
34,970
34,970
34,970
Other trading activities
Other in¢ome
3,442
1,700
1,249
4.691
1,700
2,126
Tolal
58,556
36,704
95.260
40,929
EXPETYDITURE ON
RaisiDg fi￿dS
1,453
1.453
1.668
Cbaritable aetivtties
Drug Reduction Projeci
{S6)
38,459
38,403
36,644
Totydl
1,397
38,459
39,856
38,312
NET INCOMEIIEXPENDITURE)
57,159
(1,755)
55,41M
2,617
RECONCILIATION OF FUTqDS
Toi&l funds brought forward
106.0811
IS￿11
121391
119274
TOTAL FUNDS CARRIF,D FORWARD
163,239
14,056
177,295
121,891
The notes forni part of these fuJan¢ial statements

2025
Total
funds
2024
Total
funds
Unrestricted Restricted
Notes
FIXED ASSETS
Tangible awts
24346
28,346
CURRENT ASSETS
Cash at bank and in hand
134893
14,056
148,949
l21.891
NET CURRENT ASSETS
134893
14,056
148.949
121.891
TOTAL ASSETS LESS CURRENr
LIABILITILS
16&239
14,056
177.295
121,891
NET ASSETS
163.239
14,056
177.295
121,891
FUNDS
UtWC5trithcd funds
Restricted fimds
163,239
14,056
106.080
15.811
TOTAL FUNDS
177.295
121,891
The ￿lancIal ststements were approved by the Board of Trustees and authorised frir issue on 29 October 2025 and were
siened on its behalf bv..
The wtes fomi part of these financial statements

esto
rend
ACCOUNTING POLICIES
Ba$ls of preparlng th¢ financial statemtllts
The fmancial stat¢m¢nts of the charity. which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Stalement of
Recommended Practic¢ applicable to tharities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 The Financial Reporting Standard applicable in Ihe UK and Republic of
Ireland, and the Charities and Trustee tnvcstmeni (Scotland) Act 2(X)5. The f￿anCial statements hav¢ been
prepared under the historical cost conventio
Ineome
All income is recognised in the Stalement of Financial Adivities once the charity has entitlemfflt to the funds, il
is probable thal the illcome will be reccived and Ihe amount can be measured Teliabty.
Expenditure
l.iabilities are recognised as expenditure as soon as there is a legal or c()nstructive obligation committing the
charity to that expenditure. it is probable that a transfer of ¢conomAC bcn¢fits will b¢ required in settlement and
the amount of obligaiion can be measured reliably. Expenditure is accounted for on an accruals basis and has
becn classified under headings thai aggregate all cost related to the cat¢gory. Wh¢r¢ costs cannot be directly
attributed tt) particular headings th¢y have been allocated to actLVlties on a basis consistent with the use of
resources.
Tangible fixed asscts
Depreciation is provided at the following annual rates in order to wrlte off each asset over its estimated usefvl
lifc.
Taxatioll
The charity is exempt from t&x on its charitable activiiies.
Fund ae¢ounting
Unrestricted funds can be used in accordance with the charltable objectives at the discretion of the trugtees.
Restricted funds can only be used for particular Testricted puT￿)seS within the objects of the charity. Restrictions
arise when specitied by the donor or when ftmds are raised for particular reslTiCted purposes.
Furt￿ explanation of the nature aTKI purpoK of each fill￿ is included in th¢ notes to th¢ financial statements.
OTHER TRADtNG ACTIVITIES
2025
2024
Fundrnising events
4.691
2,126
Page 7
continue(L..

rkne
e Flnanclal Stalem n
R￿SING FUNDS
Ratslng donatlons and legaeles
2025
2024
Fund raising costs
Support CA)sts
20
275
1.393
1,668
TRUSTEES, REMUNERATION AIYD BENEF￿s
Th¢r¢ w¢rc no trust¢¢s' r¢mun¢ralion or othcr benefits foT the year ended 31 March 2025 nor for tbe year ended
31 March 2024.
Trnstees, expenses
There were no trustees, expenses paid for the yeaT ended 31 March 2025 nor for the year ended 31)thh 2024.
STAFF COSTS
The average monthly number of employees during the year was as frillows..
2025
2024
Operational
No employees receiveAI emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCLAL ACTIVITIES
Unrcstriclcd
Restricted
funds
Total
fimds
INCOME AND ENDOWMENTS FROM
Donations and leg￿leS
3,833
3,833
Ckaritable aetivities
Drug Reduction Project
34,970
34,970
Other trading activities
2,126
2,126
Totxl
5,959
34,970
40,929
Raising funds
1,668
1,668
Charitable 8ctfvitles
Drug Reduction Project
36,644
36,644
Total
1,668
36,644
38,312
NET INCOMEI(EXPENDITURE)
4,291
(1,674)
2,617
RECONCILIATION OF FUNDS
Total funds brougbt forward
101,789
17,485
119,274
Pag¢ 8
continued...

Dru
Notes to the Financial Ststemen
conlinu
for tbe
'exr ended
reh 20
COMPARATIVES FOR THE STATEMEIYT OF FINANC￿ ACTIVITIES- continued
Unrestrici
Reslrict
fund
fimds
Total
funds
TOTAL FUNDS CARRIED FORWARD
106,080
IS,811
121.891
TANGIBLE FIXED ASSETS
Motor
vehicles
COST
Additions
28J46
NET BOOK VALUE
At 31 March 2025
28a46
At 31 March 2024
MOVEMENT IN FUNDS
Nel
movement
in funds
At
31.3.25
At 1,4.24
Unrestricted funds
General fund
106,080
57,159
163,239
Re%tritted funds
Orkney Alcohol & Drugs Parlncrship
IS.811
(1,755)
14,056
TOTAL FUNDS
121,891
55,404
177295
NeA movement in funds, included in the above arc a$ follows:
Incoming
reqources
Resources
expended
Movement
in fimds
Unre$tricted fvllds
Getkeral fund
58.556
(l J97)
57,159
R¢strieted fwnd$
Orkney Alcohol & Drugs Partnership
36,704
(38.459)
(1,755)
TOTAL FUNDS
95.260
(39056)
55,404
Page 9

MOVEMENT IN FUNDS - continued
Comparatives for DK•vement in lknnds
Net
movement
in fimds
At
31.3.24
At 1.4.23
Unrtstritted funds
¢n¢ral fill)d
101.789
4,291
106,080
Rtstrieted funds
Orkney Alcohol & Dnigs Partnership
17,485
(1,674)
15,811
119,274
2,617
121,891
Comparative net movement in fund4 in the above 8re as follows:
Incoming
Resource5
expended
Movement
in fimds
unr￿trIcted funds
General fimd
5.959
(1.668)
4291
Restrkted thnds
Orkney Alcohol & Dn¥ Partnership
34.970
(36,644)
(1,674)
TOTAL FUNDS
40,929
(38,312)
2,617
A current year 12 months and prior year 12 months combined w)sition is as follows:
Net
movement
in funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fimd
101.789
61,450
E63,239
Restrlcted funds
ort(ney Alcohol & Drugs PartDer5bip
17.485
(3.429)
14.056
TOTAL FUNDS
119.274
58,021
177295
Page 10
continued...

rknev Dru
sc
Notes tTr th
In2nelal S
eare
nly-
31
2U2
MOVEMEiYr tN FUNDS - eontinued
A CUTrent year 12 months and prior year 12 months combitKd net movem¢nt in fill￿s, in¢luded in the above are
&8 follows:
Incoming
resources
Resources
expended
Movement
ill fimds
Unrestrlcled funds
General fund
64,515
(3.065)
61,450
Re$lrkt¢d funds
Orkney AILohol & Drugs Parttier5hip
71.674
(75,103)
(3.429)
TOTAL FUNDS
136,189
(78,168)
58,021
REI LATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Pagell

2025
2024
INCOME AND FNDOWMEiYrs
Donallons and legacies
Donations
53,899
3,833
Olher tradlng a¢tlYities
Funthaising ¢v¢nts
4,691
2,126
Charitable activities
34,970
34,970
Other income
Gain on sale of tsngible fixed assets
1.7QO
Tolal Sneoming resourees
95360
40,929
EXPENDrruRE
Ra￿illg donations and legacies
Fund raising costs
20
275
Charitable aclivitie5
Handler Costs
TraveAling
Motor expenses
31,905
1,704
4,794
30,929
1.327
4,388
3&403
36.644
Support costs
Management
Insurance
Telephone
IT costs, posts & stationery
Advertising & promotion
613
117
673
566
108
689
30
1,433
1.393
Totsl resources expended
39.856
38,312
Net Income
SS,404
2,617
This page does not fomi part of the statutory f￿￿n¢la1 statements
Page 12