Arran Dogs SCIO
Scottish Charity No – SC053020
Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Index
| • | Trustees’ Annual Report: | pages 2-7 |
|---|---|---|
| • | Statement of Receipts and Payments: | page 8 |
| • | Statement of Balances: | page 8 |
| • | Notes to the Financial Statements: | pages 9-11 |
| • | Independent Scrutineer’s Report: | page 12 |
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Trustees’ Annual Report
The trustees have pleasure in presenting their report together with the financial statements for the period ended 31 December 2024.
Reference and Administrative Information
Charity name
Arran Dogs
Charity no
SC053020
Principal Address
18 Alma Park, Brodick, Isle of Arran. KA27 8AT
Trustees as at 31 December 2024
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Trustees’ Annual Report (Continued)
Structure, Governance and Management
Constitution
The charity was recognised as a Scottish Charity on 20[th] December 2023 and is registered as a single tier SCIO, and as such the trustees are the members of the charity.
Appointment of trustees
The management committee, which normally meets online each month, are the charity’s trustees. Trustees are elected at the annual general meeting which is held in March. There must be a minimum of three trustees.
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Trustees’ Annual Report (Continued)
Objectives and Activities
Charitable purposes
The organisation’s purposes are:
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a) To promote positive, kind and effective training methods for dogs by educating the public in such matters thereby preventing cruelty and suffering to dogs by using outdated training techniques.
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b) To educate dog owners as to their legal responsibilities including control of their dog, to prevent dog attacks on people and other animals, and their dogs’ welfare requirements.
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024 Trustees’ Annual Report (Continued)
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c) To provide dog training at a price that is accessible to all, discounting if necessary, to prevent dogs from being surrendered to rehoming charities.
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d) To advance the health of those who are mobility impaired by providing training in an accessible space so that they can exercise with their dog safely.
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Trustees’ Annual Report (Continued)
Activities
The charity provides a secure, bookable dog field where owners can exercise or train their dogs without intrusion from other dogs or people. The field is available at no charge, but donations are welcome.
The charity also provides dog training, mainly in classes. This can be for general dog training or working towards the Kennel Club Good Citizen Awards.
Achievements and performance
We have had a successful first year, with the construction of a secure dog field for the use of the public to train and exercise their dogs. The field is achieving 50% occupancy, of which 50% is by Arran residents, 25% by visitors, and 25% for dog training and maintenance.
The dog training classes have also been popular, with many dogs achieving bronze, silver, and gold awards in the Kennel Club Good Citizen Awards Scheme. We have four volunteers running the classes, and we have had nearly 50 dogs in classes.
Financial Review
Our main source of funding this year was from grants, which were used to provide the secure dog field and shelter.
The upkeep of the field is intended to be covered by donations from dog owners who use the field.
Other than donations our main ongoing source of funding is from running dog training classes. These are held in a hall during the winter months, but the intention is to use the dog field when possible to minimise costs.
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Trustees’ Annual Report (Continued)
Reserves policy
The Trustees’ policy is to retain 3 months’ worth of normal running costs in order to meet commitments and to cover any unexpected expenditure. Reserves are currently higher than this due to this being our first year of operations and typical annual costs not yet identified.
Plans for the future period
Next year we intend to add an accessible path around the field, and enrichment equipment for the dogs, hopefully funded by further grants and donations which we are seeking.
………………………………………….
………………………….. Date
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
Statement of Receipts and Payments for the period 20 December 2023 to 31 December 2024
| Receipts Donations (note 4) Grants (note 5) Training Goods sold Total receipts Payments Cost of charitable activities (note 6) Purchase of equipment (note 7) Goods to sell Total payments Surplus/(Deficit) for the period Statement of Balances - As at 32 December 2024 Opening cash at bank and in hand Surplus/(Deficit) for the period Transfer re sinking fund (note 7) Closing cash at bank and in hand |
Unrestricted Funds 2171 8105 932 11208 6656 48 986 7690 3518 Unrestricted Funds 0 3518 (700) 2818 |
Restricted Funds 4309 12350 16659 756 13503 14259 2400 Restricted Funds 0 2400 700 3100 Note 8 |
Period ended 31/12/2024 6480 12350 8105 932 |
|---|---|---|---|
| 27867 | |||
| 7412 13551 986 |
|||
| 21949 | |||
| 5918 | |||
| Period ended 31/12/2024 0 5918 0 |
|||
| 5918 | |||
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements For the period 20 December 2023 to 31 December 2024
Notes to the accounts
1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the period the charity received donations of £4,309 and grants of £12,350 towards the construction of a secure fenced dog field, shelter and store.
3 Related party transactions
No remuneration was paid to the trustees or any connected persons during the period. Travel expenses of £327 (45p per mile) were paid to 2 trustees.
| 4 Donations A & P Templeton Corrie Hotel Sundry donations |
Unrestricted Funds |
Restricted Funds 1000 1609 450 1000 250 4309 |
Period ended 31/12/2024 1000 1609 450 1000 2421 |
|---|---|---|---|
| 2171 2171 |
|||
| 6480 |
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
| 5 Grants received Auchrannie Charitable Trust Arran Access Trust North Ayrshire Council participatory budgeting fund 6 Cost of charitable activities Hall hire Field maintenance Class equipment and expenses Small equipment Postage, stationery and advertising Insurance Website and software Subscriptions Training Donations Sundry expenses 7Assets Field fencing Field shelter and store shed Agility equipment Storage bench Outdoor seating |
Unrestricted Funds - - - - Unrestricted Funds 2335 203 1857 473 175 621 2 647 50 293 6656 6434 5225 833 450 609 13551 |
Restricted Funds 6000 4350 2000 12350 Restricted Funds 541 215 756 |
Period ended 31/12/2024 6000 4350 2000 |
|---|---|---|---|
| 12350 | |||
| Period ended 31/12/2024 2335 203 1857 473 175 621 541 217 647 50 293 |
|||
| 7412 | |||
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Arran Dogs SC053020
Trustees’ Annual Report and Financial Statements
For the period 20 December 2023 to 31 December 2024
| or the period 20 December 2023 | to 31 Decemb |
|---|---|
| 8Restricted Funds Towards accessible path Sinking fund |
2400 |
| 700 | |
| 3100 |
The sinking fund is for the cost of replacing the fencing around the field, estimated at £2100 every 3 years (£700 per year).
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Arran Dogs SC053020 Trustees. Annual Report and Financial Statements For the period 20 December 2023 to 31 December 2024 Independent Examiner's Report on the Accounts Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {Scotland) 2005 Act and the Charities Accounts (Scotland) Regulab'ons 2006. 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 examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention 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. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date..3010912025 12