Charity registration number 1152283 (England and Wales)
Company registration number 8043935
K9 RESCUE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
K9 RESCUE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr B Jones
Mrs M Jones
Mr D Moxey
Secretary
Mrs M Jones
Charity number (England and Wales)
1152283
Company number
8043935
Registered office
71-75 Shelton Street
Covent Garden
London
WC2H9JQ
Accountants
Griffiths Marshall
20 Newerne Street
Lydney
Gloucestershire
GL15 5RA
Bankers
HSBC
30 High Street
Weston Super Mare
Somerset
BS23 1JE
K9 RESCUE
CONTENTS
Page
Director's declaration
1
Accountants' report
2
Statement of financial activities
3
Balance sheet
4
Notes to the financial statements
5 - 8
K9 RESCUE
TRUSTEES' DECLARATION ON UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

In relation to the financial statements which comprise the statement of financial activities, the balance sheet and the related notes:

- The trustees approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgments underlying them. They have been prepared on the going concern basis on the grounds that the charity will continue in operation.

- The trustees confirm that they have made available to Griffiths Marshall, all the charity's accounting records and provided all the information necessary for the compilation of the financial statements.

- The trustees confirm that to the best of their knowledge and belief, the accounting records reflect all transactions of the charity for the year ended 30 April 2025.

On behalf of the board
Mr B Jones
Director
18 September 2025
K9 RESCUE
CHARTERED ACCOUNTANTS ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF K9 RESCUE FOR THE YEAR ENDED 30 APRIL 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of K9 Rescue for the year ended 30 April 2025, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of K9 Rescue and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at icaew.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K9 Rescue and the charity's trustees as a body, for our work or for this report.

It is your duty to ensure that K9 Rescue has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of K9 Rescue. You consider that K9 Rescue is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of K9 Rescue. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Griffiths Marshall
Chartered Accountants Accountants
20 Newerne Street
Lydney
Gloucestershire
GL15 5RA
18 September 2025
K9 RESCUE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
2
50,738
43,151
Charitable activities
3
360
-
Total income
51,098
43,151
Expenditure on:
Charitable activities
4
55,246
48,894
Net expenditure for the year/
Net movement in funds
(4,148)
(5,743)
Fund balances at 1 May 2024
(1,547)
4,196
Fund balances at 30 April 2025
(5,695)
(1,547)

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
K9 RESCUE
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 4 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
605
253
Creditors: amounts falling due within one year
9
(6,300)
(1,800)
Net current liabilities
(5,695)
(1,547)
The funds of the charity
Unrestricted funds
10
(5,695)
(1,547)
(5,695)
(1,547)

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2025.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 18 September 2025
Mr B Jones
Mrs M Jones
Trustee
Trustee
Company registration number 8043935 (England and Wales)
K9 RESCUE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
1
Accounting policies
Charity information

K9 Rescue is a private company limited by guarantee incorporated in England and Wales. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H9JQ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Resources expended

Resources expended are recognised in the period they are incurred.

K9 RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 6 -
1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
44,238
43,151
Grants
6,500
-
50,738
43,151
K9 RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Film Sales
Cinema Ticket Sales
360
-
4
Expenditure on charitable activities
Care of Rescue Dogs
Film Costs
Total
Care of Rescue Dogs
2025
2025
2025
2024
£
£
£
£
Direct costs
Dog Costs
49,407
-
49,407
41,576
Advertising
350
-
350
-
Insurance
191
-
191
208
Website, Printing, Postage, Stationery
1,344
-
1,344
3,538
Professional Costs
582
-
582
837
Bank Charges
332
-
332
862
Exchange Rate Differences
(216)
-
(216)
253
Donations
842
-
842
-
Film Costs
-
914
914
-
52,832
914
53,746
47,274
Share of support and governance costs (see note 5)
Governance
1,500
-
1,500
1,620
54,332
914
55,246
48,894
Analysis by fund
Unrestricted funds
54,332
914
55,246
48,894
5
Support costs allocated to activities
2025
2024
£
£
Governance costs
1,500
1,620
Analysed between:
Care of Rescue Dogs
1,500
1,620
K9 RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 8 -
6
Trustees

None of the trustees (or any persons connected with them) received any remuneration or reimbursement during the year.

7
Employees
There were no employees during the year.
8
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

9
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
4,800
300
Accruals and deferred income
1,500
1,500
6,300
1,800
10
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 May 2024
Incoming resources
Resources expended
At 30 April 2025
£
£
£
£
General funds
(1,547)
51,098
(55,246)
(5,695)
Previous year:
At 1 May 2023
Incoming resources
Resources expended
At 30 April 2024
£
£
£
£
General funds
4,196
43,151
(48,894)
(1,547)
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