## **Receipts and Payments Accounts** **Pawpalz Peer Support Service SCIO (Pawpalz)** ## **SC051061** **1 February 2023 to 31 January 2024** 1 ## **Table of Contents** |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|| Page 2 of 19 Pawpalz Peer Support Service SCIO (Pawpalz) SC051061 ## **1. Reference and Administrative Information** Charity Name: Pawpalz Peer Support Service SCIO SC051061 Charity Registration Number: ## **Principal Office Bearers** Chair Secretary to the Board Treasurer Safeguarding ## **Bankers** Bank of Scotland The Square Ellon Page 3 of 19 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| Page 4 of 19 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 Page 5 of 19 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<ers 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 unders￿ndIng ol ihe accounts to be reached. NamB". P4E6ut19 Address: 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. Page 7 of 19 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| ||||||||| Page 8 of 19 Pawpalz Peer Support Service SCIO (Pawpalz) SC051061 StBt8mentof Bu￿nCe￿ Notss UNRESTRICTED RESTRICTED ENDOWMENT TOTAL31 JANUARY 2024 TOTAL21 JANUARY 2023 TOTAL BANKAND DEPoSIT￿LANCEs 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||||| Page 10 of 19 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|Notes||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|Notes|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. Page 11 of 19 Pawpalz Peer Support Service SCIO (Pawpalz) SC051061 ## **Note 3-Analysis of Donations** |Analysis of Donations|Notes|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|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31
JANUARY
2024|TOTAL 31
JANUARY
2023| |---|---|---|---|---|---|---| |Computer Support||(59)|0|0|(59)|(104)| |Expenditure to Generate
Funds||(80)|0|0|(80)|(475)| |Insurance||(337)|0|0|(337)|(346)| |Merchandise Purchase||(2,250)|0|0|(2,250)|| |MHA Training Costs||0|0|0|0|(48)| |Miscellaneous Expenditure||(20)|0|0|(20)|| |Pawpalz Logo development||(246)|0|0|(246)|(583)| |Preparation of Accounts||(50)|0|0|(50)|| |Purchase of Assets||0|0|0|0|(1,562)| |Telephone and Internet
Services||(839)|0|0|(839)|(9)| |Training||(165)|0|0|(165)|| |Travel expenses||(2,290)|0|0|(2,290)|(1,337)| |Venue Hire and Catering||(246)|0|0|(246)|| |Walk Leader equipment||(1,476)|0|0|(1,476)|| |TOTAL EXPENDITURE||(8,057)|0|0|(8,057)|(4,464)| Page 12 of 19 Pawpalz Peer Support Service SCIO (Pawpalz) SC051061 |Governance Costs Included
in Payments|Notes|UNRESTRICTED|RESTRICTED|ENDOWMENT|TOTAL 31
JANUARY
2024|TOTAL 31
JANUARY
2023| |---|---|---|---|---|---|---| |Accountancy Fees||0|0|0|0|0| |Audit or Independent Exam||0|0|0|0|0| |Legal Costs (Governance)||0|0|0|0|0| |Preparation of Accounts||(50)|0|0|(50)|0| |||||||0| |TOTAL GOVERNANCE COSTS||(50)|0|0|(50)|0| Page 13 of 19 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?** **----- Start of picture text -----**
Yes No
X
**----- End of picture text -----**
**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| Page 14 of 19 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| Page 15 of 19 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||| Page 16 of 19 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|||| |||||||| Page 17 of 19 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||| Page 18 of 19 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 Pa￿lentS per ihe Movements in Funos Noio. £8.057 Total DOnal￿tt$ per the Recoipt gn¢ P8ymenl Account. £6.260 ANLI Total Donalions iheAnatysis ol Donat￿nS Note. £6.260 Date: £June 2024