CANINE AND ABLE SCIO SCOTfisH CHARITY NUMBER SC054252 TRUSTEES, ANNUAL REPORT AND ACCOUNTS for the period 21 May 2025 {date of charitable registration) to 31 December 2025 f%iT 11
Canlne and Able SCIO Trustees, Annual Report and Accounts for the period 21 May 2025 to 31 December 2025 The trustees are pleased to present their first report and accounts. Reference and administrative iDforniation Registered charity number= SC054252 Principal address: Foggie Neuk, Grange Crossroads, Keith, Moray AB55 6LQ The following individuals were trustees from inception of the organisation to the date of approval of this report: Charlottee Lewtas Chair Claire Aldritt Secretary Treasurer 91d Hugh Brown Jackie Harris Fiona Gerhard No other person has served as a trustee. Structure, governance and management Canine and Able is a Scottish Charitable Incorporated Organisation. The organisation was formed in January 2025 and obtained charitable giStration in May 2025. The trustees are responsible for all governance and management duties. The governing document 15 based on 3 model provided by The Scottish Council ftir Voluntary Organisations. Thetrustees may appointaddition31 trustees, subjectto a maximum numberof eight. Trustees are chosen for their experience, interest in, and active support for the charity's aims and activities. Objectives Canine and Able aims to improve the mental wellbeing of the elderly, people with an illness or disability, young people struggling with education, or those dealing with stress in the workplace by providing Therapy Dog sessions within the community of North East Scotland. We also aim to raise public awareness of the benefits and laws surrounding Assistance Dogs and specialise in helping owners and their Trainee-Assist3nce Dogs pass a recognised certification for Public Access & Travel.
Canlne and Able SCIO
1.ry9 Trustees. Annual Report and Accounts for the period 21 May 2025 to 31 December 2025 The activities in support of these objertlves are: Therapy Dog Sessions- For nurseries, schools. hospitsls, care homes, workplaces, community groups. Assistance Dog Training: Confidence and behaviournl training for Assistance Dogs and their humans. in public places and on public transport. General Dog Training= Our afft)rdable social enterprise activity to help fund our therapy sessions= Puppy contidence, obedience, heelwork, recall. socialisation, and more. Other Services- Educational talks regarding the roles of Therapy Dogs and Assistance Dogs# .InlgJi Achlevements and Perforniance In our tirst year, we have provided 115 therapy dog sessions, 305 dog contact hours with parbcipants, 80 assistance dog training sessions, and 52 general obedience training sessions. We regularly visit 8 care homes. 4 nurseries. and 2 hospitals. Financial review Accounts have been prepared on a receipts and payments basis. The organisation commenced operations in January 2025 and obtained registration as a charity on 21 May 2025. For the period prior to registration, all operations were conducted according to the Standards expected of Scotknsh charities, including independent examination of financial records. At 31 December 2025, the charity held cash and bank balances of £2,932, generated as follows: Pre-registration activities From 21 May 2025 to 31 December 2025 Cash and bank balance at 31 December 2025 1,694 1,238 £2,932 The trustees are very grateful for the support of our community, our donors, volunteers, and management and staff contacts in care homes, nurseries. schools and hospitals. Dedaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature- Name: C11hQLLTI e LEbm5 Position: LhhiL pe£) Date: OL410%1 LL
Canine andAbleSCIO Receipts and PaymentsAccount For the perlod 21 May 2025 (date of charltabie registratlonl to 31 December2025 Recelpts: Donations Grants Receipts from fundraising activyties 537 1,000 1.245 Inotell 2,782 Payments: Payments relating directlyto charitsbie activitles Legal costs Total payments 1,195 349 Net receipts and surp(us forthe perlod £1,238 is.. Statement of balances unrestricreij Rèstricted Totsl funds£ tunds£ funds £ Cash and bank balances at inception From pre-registration activities Surplu5 shown on receipts and payments account Cash and L>ank balance at end of perioo 1,694 238 £1.932 1.694 1,238 £2.932 I,Doo' £i.000 Signed bytwotrustees on behaw of all ofthe trustees= , Date of approval Signature Name C NACLts7TÉ LEw7ttJ 0410£12L
Canine and Able SCIO Trustees, Annual Report and Account5 for the period 21 May 2025 to 31 December 2025 Notes to the accounts l. The funds amounting to £2,932 held at 31 December 2025 are availableto support any of the charity's activities, with the following exception: A grant of £1,000 from Koehler Renewable Energy, facilitated by REAP Scotland, is to 5UPPOrt the future purchase of uniformsfor dogs and humans, and is therefore a restricted fund at 31 December 2025. All payments were made in support of unrestricted activitie5. 2. No remuneration or expenses were paid to any trustee or person connected to them in the pre-registration period or from the date of charitable registration to 31 December 2025.
OSCR Independent examiner's report on the accounts Report to the trusteeslmembers of CANINE AND ABLE Registered charlty SC054252 number On the accounts of the charity for the period PerKxI start date Month Period end date Monlh Day 21 Year Day 31 Year 05 2025 to 12 2025 Set out on pages 1 TO 4 Respective The charty's trustees are responsible for the preparation of the accounts in accordance responsibilrties of with the terms of the Charitses and Trustee Investrnent (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The chanty trustees consider that the audit requirement of Regulatson 10(1) (d) of the Accounts Regulations does not appty. 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 examinats'on Is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An exarn1natn includes a review of the accounting records kept by the charity and a companson 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 evKlence that would be required in an audit and, consequently, I do not express an audrt opinion on the view gNen by the accounts. Independent examlnerfs statement In the course of my examination, no matter has come to my attenhon which gives me reasonable cause to believe that In any material respect the requirements to keep accounting CordS in accordance with section 44(1) (a) of the 2005 Act and RegUlatn 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with RegulatK)n 9 of the 2006 Accounts Regulations have not been met, or to which, In my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Signed: Name: PETER THOMAS Relevant professlonal qualification(8) or body FCA (if any): Date: 12107 NNER Address: 12 GWA RIEL RNW