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Registered number: 09860317
Angels Small Paws Dog Rescue
Financial Statements
For The Year Ended 30 September 2025
Angels Small Paws Dog Rescue
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—5

Page 1
Angels Small Paws Dog Rescue
Company Information
For The Year Ended 30 September 2025
Company Information

Director | Mrs C Marshall
Company Number | 09860317
Registered Office | 41 Derby Road
| Lower Kilburn
| Belper
| DE56 0NG
Accountants | Nuvo Accountancy Limited
| Chartered Certified Accountants
| First Floor, Sterling House
| Outrams Wharf
| Little Eaton
| Derby
| DE21 5EL

Charity registration number 1171121
Page 1
Page 2
Angels Small Paws Dog Rescue
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09860317

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 99,822 |  | 93,637
|  |  | 99,822 |  | 93,637
CURRENT ASSETS
Cash at bank and in hand |  | 1,424 |  | 6,764 |
|  | 1,424 |  | 6,764 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,424 |  | 6,764
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 101,246 |  | 100,401
NET ASSETS |  |  | 101,246 |  | 100,401
Income and Expenditure Account |  |  | 101,246 |  | 100,401
MEMBERS' FUNDS |  |  | 101,246 |  | 100,401

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Mrs C Marshall Director
17 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Angels Small Paws Dog Rescue
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Angels Small Paws Dog Rescue is a private company, limited by guarantee, incorporated in England & Wales, registered number 09860317 . The registered office is 41 Derby Road, Lower Kilburn, Belper, DE56 0NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
2.2. Going Concern Disclosure
There are no material uncertainties about the charity's ability to continue.
2.3. Turnover
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

- legacy income is recognised when receipt is probable and entitlement is established.

- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Page 3
Page 4
Angels Small Paws Dog Rescue
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation charged
Equipment | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2.6. Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
There were no restricted funds dnations in the year to 30 September 2024.
3. Average Number of Employees
All trustees and fosterers give their time freely to the charity. There are no staff or employee costs.
No fee has been charged by Nuvo Accountancy for the preparation of these financial statements.
Therefore, the average number of paid employees, including directors, during the year was as follows: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Equipment | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 59,527 | 5,664 | 24,021 | 44,200 | 133,412
Additions | - | - | 8,750 | 6,550 | 15,300
As at 30 September 2025 | 59,527 | 5,664 | 32,771 | 50,750 | 148,712
Depreciation
As at 1 October 2024 | - | 3,735 | 17,659 | 18,381 | 39,775
Provided during the period | - | 482 | 3,778 | 4,855 | 9,115
As at 30 September 2025 | - | 4,217 | 21,437 | 23,236 | 48,890
Net Book Value
As at 30 September 2025 | 59,527 | 1,447 | 11,334 | 27,514 | 99,822
As at 1 October 2024 | 59,527 | 1,929 | 6,362 | 25,819 | 93,637

5. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.
Page 4
Page 5
Angels Small Paws Dog Rescue
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Analysis of net assets between funds

Net assets | Unrestricted | Restricted | Total Funds
| Funds | Funds | 2025
| £ | £ | £
Tangible fixed assets | 96,262 | 3,560 | 99,822
Current assets | 1,424 | - | 1,424
Total Funds | 97,686 | 3,560 | 101,246

Page 5