2024-12-31-accounts

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Receipts and Payments Accounts

Pawpalz Peer Support Service SCIO (Pawpalz)

SC051061

1 February 2023 to 31 January 2024

1.	Reference and Administrative Information ..................................................................................3
2.	Trustees Annual Report ..............................................................................................................4
2.1	Structure, Governance and Management ...................................................................................4
2.2	Objectives ..................................................................................................................................4
2.3	Achievements and Performance .................................................................................................4
2.4	Financial Review ........................................................................................................................5
3. Independent Examiners Report ..........................................................................................................6
4.	Statement of Balances ...............................................................................................................8
5.	Receipts and Payments ............................................................................................................ 10
6.	Bank and Deposit Balances....................................................................................................... 11
6.	Notes To Accounts ................................................................................................................... 11
Note	1-Trustee Remuneration and Related Party Transactions................................................................ 11
Note	2-Movement in Funds................................................................................................................... 11
Note	3-Analysis of Donations................................................................................................................ 12
Note	4-Charitable Activities Expenditure............................................................................................... 12
Appendix 1-IE Checklist ....................................................................................................................... 14

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

1. Reference and Administrative Information

Charity Name: Pawpalz Peer Support Service SCIO SC051061

Charity Registration Number:

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Principal Office Bearers

Chair

Secretary to the Board

Treasurer

Safeguarding

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Bankers

Bank of Scotland The Square Ellon

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

2. Trustees Annual Report

2.1 Structure, Governance and Management

Pawpalz is managed and controlled in accordance with its Constitution. Trustees are recruited and appointed as required under the provisions of the Constitution.

2.2 Objectives

Pawpalz was created in 2019 by after realising the power of mental health peer and animal support while on a walk with the dogs. Through group walks with dogs combined with supportive chats relating to issues of mental wellbeing the charity aims to use the power of peer support and the positive impact of animal buddies to create community support networks, help people to improve their mental wellbeing, increase physical wellbeing and raise mental health awareness.

Currently the charity offers a men’s group and a women’s group in the Ellon area who each meet for dog walks twice a week. This has been very successful, and the aim is now to take this model to other areas of Aberdeenshire with the help of this funding.

2.3 Achievements and Performance

Within Pawpalz there are a number of category definitions which are not interchangeable. These are:-

Trustee-a reserved designation under OSCR. We currently have 3 Trustees.;
Board Member-a reserved designation under Pawpalz constitution. In our case all 3 Trustees are Board Members;
Volunteers (capital V) are a reserved designation under PVG. We currently have 4;
Employees are those who have a formal Pawpalz Contract of Employment governed by prevailing legislation and for whom Pawpalz has various legal liabilities. Currently Pawpalz does not have any Employees;
Members-people who have formally enrolled with Pawpalz and recorded on the Membership Register as active members. Membership continued to grow during the

year:-

Total Active Registered Members 1 February 2023	34
Became Inactive during the reporting year	0

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

New Active Members during the reporting year	1
Total Active Registered Members 31 January 2024	35

At the end of the reporting year we had a combined total (Pawpalz and PawPupz) of 43 members.

Pawplaz held its second major public fundraising event, a Dog Show held in Ellon Castle Gardens which attracted a significant attendance from stallholders, canine charity groups and the general public. This event will be an annual event in future years as it raises awareness of mental health and the role of canines in helping sufferers.

2.4 Financial Review

Pawpalz has been the beneficiary of Donations (£6,260) which has been sufficient meet the ongoing costs leaving a balance available of £8,861 unrestricted funds which are sufficient to meet the requirements for 2024.

Approved by the Trustees 2 April 2024 and signed on their behalf,

, Chair of Pawpalz Board
2 April 2024
, Pawpalz Treasurer
2 April 2024

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

IndepndÈnt Examln•TS R•port I fOPOrt on Iho thccounis ol thé churlty loi the yopr endad 31 January 2024. RespeciNo respon3lbilits65 ol Iru81805 and ox8mln¢i Thft cbantyb tTU3tee3 ore fQSPODslble IOT the proparkiion ot ihe accounts in accoidancowlh Ihe lerms ol ihe Chaiiiies and TIu81ee InvestrnQDI (Scollandl Act 2005 and Ihe Ch8rilies Accounis (Scotland) Re8u18tions 2006. The th8rrty trustees tonsider ihat th8auOIt requirement ol Regulation 10(11 fdl ol tho Accounts Regulations dDe$ not apply. li is my rosponsibility to ey3ming tho 8ccounts as required under Seciion 44(1) Q ol thoAct and to s18te wnether particui3r m&lters havo come to my attention. Basis Of independent examiner's statemont An examin8tion is carriéd out in accordance wrth Regulation 11 of the ChaTilie8 Accounts (Scotl&r> R&8ulatii)ns 2006. An examination Includes a review ol ihe atcountin8 records kept t)y the cYÈarity ana a comparison of tlie accaunls presenied with IhDse recoids. It also Includes consideiation of 8ny unusual items or disclosures ift the ountS arm1 seek$ explanations Irom the trustees conceinin8 any such matters. Tho procedures undenaken Oo nol piovioe all tho evidence ihat would be Tequiied in an 8u¢tt. and consequontly I do not expross an audit opinion tsn ihe view 8iveTr ty the 8ccounls. Independent examinef'$ Slatemenl In tho course of my eyaminat51)n. no matter has cornè to rny attention IoTher than disclosed below'l which grles rne reasonable cause 10 believe (hai in any maietial iespeci ihe requirernents.. a. to keep accountin8 fecofds in accordance with Seciion 44 {1)1ai ol the 2005 Act and Regulalion 4 01 Ihe 2006 Ae¢ounis Regul8lion$. and b. lo prepa(e accounts which accord with the accounting fecords and cofftplybwth Regulation 9 01 the 2006 Accounts Re8ulaiions have not been mel. 01 2. to which, in my opinion. attention should be drawn in order to Èfi8bie 8 proper undersndIng ol ihe accounts to be reached. NamB". P4E6ut19

Address:

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Date: 9 June 2024

Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

4. Statement of Balances

Statement of Balances	Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
		Cash and bank balances at 31 January 2023	10,222		0	10,222	10,222

TOTAL BROUGHT FORWARD AT 1 FEBRUARY 2023			10,222	0	0	10,222	10,222

Excess of Receipts over Payments for 2023			(1,361)		0	(1,361)	0
Validation Check			TRUE
TOTAL FUNDS CARRIED FORWARD TO 2024-2025			8,861	0	0	8,861	10,222
Validation Check						TRUE
Investments at Market Value	Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
					0	0	0

TOTAL ASSETS BEFORE LIABILITIES			8,861	0	0	8,861	0

Liabilities	Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
			0	0	0	0	0
			0	0	0	0	0
TOTAL LIABILITIES			0	0	0	0	0

TOTAL ASSETS AFTER LIABILITIES			8,861	0	0	8,861	10,222

Bank and Deposit Balances	Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
General Account			8,861	0	0	8,861	10,222

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

StBt8mentof BunCe Notss UNRESTRICTED RESTRICTED ENDOWMENT TOTAL31 JANUARY 2024 TOTAL21 JANUARY 2023 TOTAL BANKAND DEPoSITLANCEs B.861 8.861 10222 The accounts were approved by Pawpaiz Board on 2 April 2024. Chair of Pawpalz Board 2 ApriL2024 -. Pawpalz I retsurer 2 April 2024 Page 9 of 19 Pawpalz Peersupportsetvfjce SCIO (Pawpaizl SC051061

5. Receipts and Payments

Receipts and Payments Analysis			UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
Receipts	Notes
		Activities for Generating Funds	42	0	0	42	387
		Donations	6,260	0	0	6,260	4,543
		SUB TOTAL	6,302	0	0	6,302	4,930

		Grants	0	0	0	0	6,682
		Sale of Merchandise	394	0	0	394
		SUB TOTAL	394	0	0	394	6,682
TOTAL RECEIPTS			6,696	0	0	6,696	11,612
CofS Validation Check						TRUE

Payments	Notes		UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
		Costs of generating funds	(2,330)	0	0	(2,330)	(475)
		Charitable activities	(5,677)	0	0	(5,677)	(2,380)
		Governance costs	(50)	0	0	(50)
		Training	0	0	0	0	(48)
		Purchase of Assets	0	0	0	0	(1,562)

TOTAL PAYMENTS			(8,057)	0	0	(8,057)	(4,465)
Validation Check			TRUE

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061


INCOME/ EXPENDITURE SURPLUS/ (SHORTFALL)	Notes		(1,361)	0	0	(1,361)	7,147
Validation Check			TRUE

6. Bank and Deposit Balances

Bank and Deposit Balances	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
General Account	8,861	0	0	8,861	10,222

TOTAL BANK AND DEPOSIT BALANCES	8,861	0	0	8,861	10,222
Validation Check				TRUE

6. Notes To Accounts

Note 1-Trustee Remuneration and Related Party Transactions

One Trustee received £766 in respect of authorised travel expenses.

Note 2-Movement in Funds

Movement In Funds	Jan-21	RECEIPTS	PAYMENTS	TRANSFERS	TOTAL 31 JANUARY 2024
General Account	10,222	6,696	(8,057)		8,861

TOTAL FUNDS	10,222	6,696	(8,057)	0	8,861

The General Fund is used for the day to day running (income and expenditure) of Pawpalz.

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

Note 3-Analysis of Donations

Analysis of Donations	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
Donations	6,260	0	0	6,260	4,543
	0	0	0	0
TOTAL DONATIONS	6,260	0	0	6,260	4,543
Validation Check				TRUE

Note 4-Charitable Activities Expenditure

Analysis of Payments	UNRESTRICTED	TOTAL 31 JANUARY 2024	TOTAL 31 JANUARY 2023
Computer Support	(59)	(59)	(104)
Expenditure to Generate Funds	(80)	(80)	(475)
Insurance	(337)	(337)	(346)
Merchandise Purchase	(2,250)	(2,250)
MHA Training Costs	0	0	(48)
Miscellaneous Expenditure	(20)	(20)
Pawpalz Logo development	(246)	(246)	(583)
Preparation of Accounts	(50)	(50)
Purchase of Assets	0	0	(1,562)
Telephone and Internet Services	(839)	(839)	(9)
Training	(165)	(165)
Travel expenses	(2,290)	(2,290)	(1,337)
Venue Hire and Catering	(246)	(246)
Walk Leader equipment	(1,476)	(1,476)
TOTAL EXPENDITURE	(8,057)	(8,057)	(4,464)

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

Governance Costs Included in Payments	UNRESTRICTED	RESTRICTED	ENDOWMENT	TOTAL 31 JANUARY 2024
Accountancy Fees	0	0	0	0
Audit or Independent Exam	0	0	0	0
Legal Costs (Governance)	0	0	0	0
Preparation of Accounts	(50)	0	0	(50)

TOTAL GOVERNANCE COSTS	(50)	0	0	(50)

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

Appendix 1-IE Checklist

Checklist for Examination of R & PAccounts

RECEIPTS & PAYMENTS

Pawpalz Peer Support Service SCIO (Pawpalz)

SC051061

Is the total income less than £250,000?

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----- Start of picture text -----
Yes No
X
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If ‘No’ then Receipts and Payments cannot be prepared

Trustees’ Report

Ye No s X X X

1. 2. 3. 4. 5. 6.	Registered name of the Charity Scottish charity number (SC051061) (also to be shown on front cover of accounts) -not the tax reference Contact address of the Charity Name of anyone who has been a charity trustee at any time from the start of the period covered by the accounts up to the date the accounts were approved by the trustees Particulars of the constitution or governing document of the Charity A description of how charity trustees are recruited and appointed X X X X X X	X

		X

		X
		X

		X

		X

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

7. The purposes of the charity 8. The organisational structure of the Charity 9. A summary of the main activities of the Charity and achievements in the period 10. A description of: - the level of reserves held - why they are held 11. Signed and dated by a trustee on behalf of all the trustees	X

	X

	X

	X

	X

	X

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

Receipts and Payments Account

Receipts 1. Donations (including Gift Aid tax recovered) 2. Legacies 3. Grants 4. Receipts from fundraising activities 5. Proceeds from sale of fxed assets 6. Proceeds from sale of investments 7. Split of receipts between diferent categories of funds 8. Comparative fgures for previous year Payments 1. Payments for fundraising activities 2. Payments relating directly to charitable activities, detailing material items 3. Grants and donations relating directly to charitable activities 4. Governance costs relating to: - Independent examination	Yes X X X X X X X X X X X	No	N/A


			X



















	X

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

- Legal costs associated with constitutional matters or legal advice 5. Split of payments between diferent categories of funds 6. Comparative fgures for previous year Statement of Balances 1. Cash and bank balances at end of period 2. Reconciliation with balances at beginning of period 3. Summary of investments at market valuation 4. Summary of other signifcant assets at valuation (if available) or cost (NB must be at valuation where valuation is less than cost) 5. Total estimate of signifcant liabilities at period end 6. Signed and dated by a trustee on behalf of all the trustees Notes to the Accounts 1. Nature and purpose of the diferent funds held by the Charity, including any restrictions on their use 2. Amount of remuneration paid to a trustee or person connected X X X	X

	X

	X

			X

			X









			X

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

to a charity trustee or a statement that no such remuneration was paid 3. Total amount of expenses, if any, paid to charity trustees and the number.Or a statement that no such expenses were paid. 4. Any further information required to reasonably assist the reader to understand the statement of accounts Independent Examiner’s Report 1. Independent Examiner’s Reportshould not be dated beforethe date the Trustees approved the Accounts 2. Full name and address of Independent Examiner should be given 3. Independent Examiner’s Report should be signed by an individual and not by a frm of Accountants Also confrm that the following fgures agree with each other: 1. Excess of Receipts and Payments per the Receipts and Payments Account.£1,361 AND Excess of Receipts and Payments per the Statement of Balances.£1,361		Ye s X X X X X X X		No
		X

		X


		X

		X

		X

		X

		X

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Pawpalz Peer Support Service SCIO (Pawpalz) SC051061

Total BBnk 8nd Depo811 Bolan¢88 per thé Staifjment of Bal8ncos. £8,861 AND Tot81 Funds per th8 Mov8ments in Funds Note. £8,861 Toial Reeelpis P8T Ihg Recolpts and Pgyments Account. £6.696 AND Ttstal Receipis Per the Movements in Fun¢s Note. £6,696 Toial Paymen1% per the Receipts and Payments Account. £8.057 AND Total PalentS per ihe Movements in Funos Noio. £8.057 Total DOnaltt$ per the Recoipt gn¢ P8ymenl Account. £6.260 ANLI Total Donalions iheAnatysis ol DonatnS Note. £6.260 Date: £June 2024

OpenCharities

Receipts and Payments Accounts

SC051061

Table of Contents

1. Reference and Administrative Information

Principal Office Bearers

Bankers

2. Trustees Annual Report

2.1 Structure, Governance and Management

2.2 Objectives

2.3 Achievements and Performance

year:-

2.4 Financial Review

4. Statement of Balances

5. Receipts and Payments

6. Bank and Deposit Balances

6. Notes To Accounts

Note 1-Trustee Remuneration and Related Party Transactions

Note 2-Movement in Funds

Note 3-Analysis of Donations

Note 4-Charitable Activities Expenditure

Appendix 1-IE Checklist

RECEIPTS & PAYMENTS

SC051061

Is the total income less than £250,000?

Trustees’ Report

Receipts and Payments Account