REGISTERED CHARITY NUMBER: SC049701 {S¢otland) PII41RIE DOG SID'S CHARITY CAIRNSTON FARM DRONGAN FINANCIAL STATEMENTS FOR THE YEAR TO 30 NOVEMBER 2024 Stewart Gilmour & Co CHARTERED ACCOUNTANTS & TAX ADVISORS
PRAIRIE DOG SID'S CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 CONTENTS Page Trustees. Report Independent Examiner's Report Income and Expenditure Account Statement of Balan$
PRAIRIE DOG SIDS CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 TRUSTEES. REPORT Prairie D(>J Sid's Charity is a registered charity in Scotland, chaiity number SC 049701, and operates from Caimston Farm, Drongan, Ayrshire. Scotland. The organisab'on and goveman of the charity is determined by the rules ar guidelines of its Constitution. Fomiation. objectives and activities The charity was formed on 5 Novernber 2019 and its objectives are to promote and advan the welfare arKI weS1-being of prairie dogs, both in the United Kingdom and intemationally. This may involve making grants, loans and donations to individuals and organisations, assistlng vlth veterinary and welfare costs and assisting with relocation fr<xn endangered envlronments to safer and more suitable locations. Trustees, responsibilities The trustees are responsible for administering the affairs of the charity, including the maintenance of its finances. They are also responsible for the day-to-day operations of the charity. In connection with their responsibilities the trustees are required to prepare accounts for each financial year which give a true and far view of the state of affaits of the charty and of the surplus or deficit of the charity lor that period. In preparing those accounts the trustees are required to.. Select suitable accounting poliaes and apply them consiqtenlly., Make ests'mates and judgements that are prudent,. Prepare the accounts on the going conrn basis unless it is inappropriate to presume that the charity viill continue in operational existence.. and State whether applicable accounting standards h&4e trEen followed, subjed to any material departures disclosed and explained in Ihe accounts. The trustees 8re responsible for keepirYJ proper acGounting record8 which disclose V4ith reasonable accuracy at any lime the financial position of the Cent and to enable them to ensure that the accounts Comply with the Charities and Trustee Investment (Scotland) Act 2005. Regulation 8 of the CharitEs Accounts {Scotland) Regulations 2006 and the Statement of Recommended Practi ft)r Charities (2005). They are also responsible for risk managemenl and for the safeguarding of the assets of the charity ar¥J hence for ta.ng reasonable sleps for the prevention and detection of fraud and other irregularities. The present trustees of the charty and those who served duriro the year Ere as follows.. Achievernents during the period The main achievement5 during this financial year of the charity were the development of its links and ¢ontacts. both within the United Kingdom and intematicnally, particularly in the Unitsd States. A modest amount of fund-raising activities also took place during the year.
PRAIRIE DOG SID'S CHARITY FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2024 TRUSTEES. REPORT (Contlnued) Flnancial review The charity does not have any designat 1ndS for specific purposes and holds all assets within a General Fund. Legacies and other income amounted to £96 during the year to 30 November 2024 (2023 .' £254). Total expenditure incurred arnounled to £252 (2023 ". £1,752). A deficit of £156 thus arose (2023 . deficit £1,498), with the General Fund standing at £3,091 as at 30 November 2024 (2023 . £3,247). Reserves policy The tru6teas considar that, given the nature and $pe of the charity's 8Ctivitie8, the requirement forfree re5erve5 to cover timing differences between receipts and payments, maintain adequate working capital for core costs, and to allow a quick response to emergencies, where needed, reserves of at least £1,000 should be maintained. The free reseNes at 30 November 2024 arnounted to £3,091. The trustees would like to express their thanks to all of the people involved in the running of the chari and to members and supporters for their generosity and assistan during Ihe year. rustees Date . 25 July 2025
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF PRAIRIE DOG SID'S CHARITY I report on the accounts of the cfArty for tr year ended 30 November 2024 which are Set out on pages 5 to 6. Respoctive responsibilities of Trustees and Examinar The charty's Trustees are responsible for the preparation of the accounts in accordance with the lerms 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 Regulats'on 10(1) (d) of the Accounts Regulations does not apply. It is my responsibilty to examir Ihe 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 Examinerfs statement My examination is carried out in accordance wth Regulation 11 of the Charities Accounts Iscotland) Regulations 2006. An examination includes a review of the accounts'ng records kept by the charity and a comparison of the accounts presented with those records. It also includes Consideration of any unusual items or disdosures in accounts and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and. consequently. I do not express an audrt opinion on the 8ccourrts. Independent Examinevs statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any Matal respect the requirements . to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Resulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wth the accounting reccrds 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 lo be reached. Stewart Gilmour & Co. Chartered Accountants 24 Beresford Terrace Ayr K47 2EG Dale .' 25 July 2025
PRAIRIE DOG SID'S CHARITY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2024 2024 2023 Income Donations and legacies received Bank interest reiVed 254 254 Expenditure Veterinary fees Currency conversion costs and bank charges Advertising, publicty and fund-raising Independent examinerfs fees 38 424 246 252 252 1,752 (Deficit) I Surplus for year (156) (1,498) All funds ar8 unrestricted.
PRARIE DOG SIDE CHARITY STATEMENT OF BALANCES AS AT 30 NOVEMBER 2024 2024 2023 Bank and cash In hand Openin9 balances Add .. Receipts for year L&88 '. Payments for year 3,733 4,819 420 (1,506) {486} Closlng balances 3,343 3,733 Crgdltorg . Amounts du8 withln ong year Accruals and deferred income 12521 (488} Not assets 3,091 3,247 Reserve8 General ttjnd Opening balance (Deticil) I Surplus for year 3,247 1158) 4,579 11,3321 Closing balonc4 3.091 3.247 All funds are unrestricted. Approved by the Iruslees on 25 July 2025 and signed on their b8haff.