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 exarn1nat￿n 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
RegUlat￿n 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