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 con￿rn 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 Mat￿al 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 re￿iVed
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.