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2025-04-30-accounts

Page | 1 Perrera Dogs UK SCIO Trustees Annual Report 1[st] May 2024 – 30th April 2025

Page | 2 Charity contact information Perrera Dogs UK SCIO Scottish Charity Number SC051353

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Page | 3

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D

Page | 4

Objectives and Activities

Perrera dogs UK SCIO was set up to provide a safe rescue passage for dogs from Eastern Europe to enable them to be adopted within the UK. Our main aim is the advancement of animal welfare. We also take UK dogs when approached if it can be helped by the expertise of the charity. During these 12 months as a charity we succeeded in:

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Page | 5

Structure, governance and management

Perrera Dogs UK SCIO is governed by a constitution. A charity's governing document is the written statement that sets out its purpose, structure and describes how it will operate. The trustees must make sure that the charity complies with its governing document Trustee Appointment and Recruitment Perrera Dogs UK SCIO has a 4 tier level of management:

Page | 6

Financial Review

Statement of the charity’s policy on reserves

Perrera Dogs UK SCIO needs a substantial level of reserves to use, if needed, for kennel fees veterinary bills, behaviourists and rehabilitation for some dogs. We pay all vet bills while a dog is in foster care before ownership is passed to the adopter. In the past we have had unexpected bills of up to £3000 for one dog. As a responsible charity we always ensure that we have emergency funds available for several dogs at any time.

We strive to help other rescues and often use any surplus funds to pay a vet debt or fund a kennel space in order to assist another rescue take the dog into their care. Details of any deficit none Donated services and facilities none

Page | 7 Future plans

We plan to continue a pet care bank in 2025 which will distribute food and pet supplies UK wide to support UK pet owners keep their pets during the cost of living crisis. We plan to continue a monthly auction site to help fund the rescue as people are unable to continue their monthly donations due to the economic crisis.

We plan to concentrate more on dogs already in the UK that would benefit from our resources and expertise. Additional Information None

Page | 8 Declaration : - )/- trusteesa sessecseeeee CHAIPPOFSON......cccsceccesesceeceeeaecoscsessscesessessesaesseacsesas cosssecatssssesssesesacsassesasaesuessecaesatscesseseeaeeacaceaaeaceacsecaeeaee Date 24/01/26

oe CECE, &, Kenge A registered charity rescuing, fostering and rehoming dogs within U.K. to help alleviate the ongoing rescue crisis and find each dog their forever home. We specialise in accurately assessing each dog’s needs and future requirements for rehoming, and provide ongoing support throughout every adoption.

Income & Expenditure - FINAL Perrera Dogs UK SCIO For the year ended 30 April 2025

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||||||| |---|---|---|---|---|---| |Account.20252024| |Receipts| |Adoption|fees|13,725|15,070| |Donations|Rec'd|17,837|21,391| |Legacies|55,213|0| |Total|Receipts|86,774|36,461| |Expenditure| |Advertising|&|Marketing|1,807|2,070| |Audit & Accountancy|fees|643|700| |Behaviourist/Rehab|4,625|0| |Charitable|and|Political|Donations|22,806|8,804| |Foster|Exps|/|Equipment|2,833|2,484| |General|Expenses|1,310|2,251| |Insurance|936|921| |IT|Software|and|Consumables|0|43| |Kennel|costs|3,894|8,520| |Pet|Bank|costs|307|1,337| |Postage,|Freight|&|Courier|1,051|1,383| |Printing|&|Stationery|65|73| |Subscriptions|147|0| |Transport|costs|4,592|8,266| |Vet|costs|19,640|5,706| |Total|Expenditure|64,655|42,557| |Net Income|22,119|(6,096)|

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||||||| |---|---|---|---|---|---| |Funds|At|30.04.25|At|30.04.24|Movement| |Charity|Account|26,602.61|5,286.11|21,316.50| |Paypal|838.39|35.84|802.55| |Total|27,441.00|5,321.95|22,119.05|

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Independent examiner’s report on the accounts Report to the trustees/members of Perrera Dogs UK SCIO

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Registered charity SC051353 number On the accounts of the 01 May 2024 To 30" April 2025 charity for the period Set out on pages Respective the charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts. Independent examiner's jn the course of my examination, no matter has come to my attention statement 1. which gives me reasonable cause to believe that in any material respect 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 which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. towhich, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: 22.01.2026 Name: Relevant professional qualification(s) or body (if any): Address:

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

APPENDIX2

Perrera Dogs UK SCIO

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$C051353
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r ge et Receipts and payments accounts
44
For theperiod | [O57 Jap La tae
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowment endowment current period. period.
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
17,837 17,837] |21,394|
55,213 55213||
Grants | a
Receipts from fundraising activities | |
Gross trading receipts | i
Income from investments other than
land and buildings
Rents from land & buildings | a
Gross receipts from other charitable
activities 13,725 13,725 15,070
A1 Sub total 86,775 86,775 36,461
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets po
Proceeds from sale of investments Po
A2 Subtotal]
A3 Payments
Payments relating directly to charitable
activities 41,207 41,207 33,053
Grants and donations 22,807 22,807 8,804
Severancesos ee |
ee ee |
A3 Sub total 64,657 64,657 42,557
A4 Payments relating to asset and
investment movements
Purchases of fixed assets po
Purchase of investments Po
Aa subtotal[

Surplus / (deficit) for year
(6,096)
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APPENDIX 2 Perrera Dogs UK SCIO Section B Statement of balances

$C051353

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Unrestricted . Expendable Permanent Total current .
funds Restricted funds endowment endowment . Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and (6,096)
payments account
Cash and bank balances at end of year 27,442 27,442 5,323
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
i — —
Total
Details Fund to which asset belongs Cost (if available) Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
- = —
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
— —
Total
we Amount due
Details Fund to which liability relates (estimate) Last year
to nearest £ to nearest £
a — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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Perrera Dogs UK SCIO R&P April 2025 pre-signature / Statement of balances 2

December 2007

APPENDIX 2

Perrera Dogs UK SCIO

SC051353

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

All funds are Unrestricted and available for the advancement of the charity's purpose.

C3a Trustee remuneration
C2 Grants
Donations to Animal Adoption International
Type of activity or project supported
Romanian shelter where most dogs are brought over
from - paid for prep of dogs, oldies shelter and puppy
quarantine facility
Romanian shelter
Donations to various other rescues
Individual /
institution
Asociatia Care
For Dogs
Nobody's
Souls
Animal Adoption
International
Other
Number of grants
made
£
5 17,264
1 2,000
2 603
11 2,939
Total 22,806
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)
X
Authority under which paid £

C3b Trustee remuneration - details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Nature of transaction Number of
trustees
£
Number of
trustees
£
Mileage/Fuel 2 392
Postage 3 1,046
Equipment 3 1,940
Other 3 320
Nature of relationship Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

Perrera Dogs UK SCIO R&P April 2025 pre-signature / Notes

3

December 2007

APPENDIX 2

Perrera Dogs UK SCIO R&P April 2025 pre-signature / Notes

December 2007

4

APPENDIX 2

$C051353

Perrera Dogs UK SCIO

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
Unrestricted . Expendable Permanent Total current .
funds Restricted funds endowment endowment . Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
General donations to charity 17,837 17,837| |21,391|
Total 17,837 17,837 21,391
2 Grants
Unrestricted Restricted funds Total current Total last period
funds period
to nearest £ to nearest £ to nearest £ to nearest £
Total == =
3 Gross receipts from other charitable activities
. Expendable Permanent
Unrestricted Restricted funds endowment endowment Total current Total last period
funds period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Adoption fees 13,725 13,725 15,070
Total 13,725 13,725 15,070
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4 Payments relating directly to charitable activities

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; Expendable Permanent
Unrestricted Restricted funds endowment endowment Total current Total last period
funds period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Transport costs 4592 4502] 8,266
19,640 19,640 5,706
Dog equipment 3,1403,894 3,894]3,140} ||2,251__ 8,520)
Behaviorist Rehab P4625 4,625) 8,310
Other related costs 5,316 5,316 PF
Total 41,207 41,207 33,053
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Perrera Dogs UK SCIO R&P April 2025 pre-signatureAdditional notes (1)

December 2007

APPENDIX 2

$C051353

Additional analysis (2)

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |5|Breakdown|of|unrestricted|funds| |Total|Total| |unrestricted|unrestricted| |funds|funds|last|period| |Receipts| |17,837|17,837|||21,391| |55,213|55,213||| |Receipts|Pp|es || |from fundraising|activities|||es |eee| |Gross trading|receipts|||es||| |Income from investments|other than|land|and|buildings|Po|P| Po| |Rents from land & buildings|||es)|eee| |Gross|receipts|from|other|charitable|activities|13,725|13,725|15,070| |Sub|total|86,775|86,775|36,461| |Receipts|from|asset|&|investment|sales| |Proceeds|from|sale|of|fixed|assets| |Proceeds|from|sale|of|investments| |Sub|total| |Payments| |Gross trading payments|Cd|es || |investment management costs|TT|es || |Payments|relating|directly|to|charitable|activities|||40,524 ||||40,524 ||27,083| |Grants|and|donations|23,490|23,490|14,774| |AuditTindependent|Cd|es || |examination) [||es||| |Legalcosts| [7|es||| |Sub|total|64,657|64,657|42,557| |Payments|relating|to|asset|and|investment| |movements| |Purchases|of|fixed|assets| |Purchase|of|investments| |Sub|total| |Transfers to|/(from) funds|5| |A|||

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Nature and purpose of funds

Unrestricted fund available for the purpose of advancement of animal welfare

Perrera Dogs UK SCIO R&P April 2025 pre-signatureAdditional notes (2)

December 2007

APPENDIX 2

$C051353

Perrera Dogs UK SCIO

Additional analysis (3)

6 Breakdown of restricted funds
Total restricted Total restricted
funds funds last
period
Receipts
Pp
PpPe
Receiptsfrom fundraising activities
Grosstrading receipts
Incomefrominvestmentsotherthanlandandbuildings
Rentsfrom land& buildings
P
PF
Gross receiptsfrom othercharitable activities P
Subtotal
Receipts from asset & investment sales
Proceeds from sale offixed assets
Proceeds from sale of investments
Sub total
Payments
Expenses forfundraising activities Pe
Gross trading payments P
Investmentmanagement costs
Payments relating directlytocharitable activities
Grantsand donations
P
P
Audit/independentexamination Pe
Preparation ofannual accounts Pe
Legalcost
Sub total cr
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
a
and purpose offunds

Perrera Dogs UK SCIO R&P April 2025 pre-signatureAdditional notes (3)

December 2007