## **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**|
1
**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**
2
**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.
3
**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:
- 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methods for dogs by educating the public in such matters thereby preventing cruelty and suffering to dogs by using outdated training techniques.
- 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.
4
**Arran Dogs SC053020**
## **Trustees’ Annual Report and Financial Statements**
## **For the period 20 December 2023 to 31 December 2024 Trustees’ Annual Report (Continued)**
- 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.
- 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.
5
**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.
6
**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|
9
## **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
7**Assets**
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|
|||||
10
**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**|
|---|---|
|8**Restricted 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
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