The Trustees' present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)" (effective 1 January 2019).
Since the Perthshire Abandoned Dogs Society opened its kennels 36 years ago the objectives of the charity have never changed. We run a shelter in Tayside for unwanted and abandoned dogs and care for them until we find them new homes. Many of these animals have been abused and neglected. They desperately need love, expert care and rehabilitation before they are ready to seek safe new homes in which they will live the rest of their lives. All our efforts in running the charity are for this purpose and this purpose only, to ‘find dogs their forever homes.’
We use our resources as efficiently as we can to take on the challenge of re-homing PADS dogs. Many of these animals are untrained, poorly socialized and have behavioural problems. When they arrive at our gates, they can be seriously traumatised due to neglect and ill treatment. Such dogs are often with us for some time before they are ready to be introduced to a potential adopter. These dogs have lost any trust they had in humans, and it can take time, love and patience to regain that trust. Our objective is to ensure that our staff have all the resources they need to ensure that the dogs who come to us get the chance of a new life. We always seek to maintain a very high standard of care for our canine clients!
However, in recent times our task has become harder. It is estimated that there are 3-4 million more dogs in UK homes than there were before the Covid outbreak. The more dogs there are as pets, the more dogs that will be abandoned. This past year we have been full up on many occasions and doubt if this will change.
We use our resources carefully and keep an eye on what the future may bring. Currently, we maintain and improve our kennels and exercise areas. The dogs are our top priority.
The care we give them and the homes we find them are of primary importance. The dogs deserve no less. That is our overall objective and everything we do at PADS is to that end.
THE BIG ISSUES
Dog rescue charities, both large and small, are still bearing the brunt of post-Covid abandonment caused by the wrong decisions made during the lockdowns. After Covid came the cost-of-living crisis which resulted in hefty rises in the cost of dog food and products. There was, however, worse to come.
Big business spotted an opportunity! There were estimated to be around 4 million more dogs as pets in the UK than pre-Covid. The sheer number of dogs in households led investment companies to gobble up veterinary practices with big profits as their aim. As a result, between 2016 and 2023 the average prices of vet services rose by 63 per cent – much more than inflation at that time. This was a huge blow to dog owners, many of whom had low incomes and little money in savings. There were more homeless dogs in the system, many of them needing vet treatment when they came to rescue charities like us. In addition, there were fewer potential adopters, for many folks became worried about taking on a dog in case it became sick and needed vet treatment. It was a ‘perfect storm’.
Vet medicines had soared in price, even straightforward surgery was priced in the thousands, and consequently pet insurance costs had risen fast. All this affected not only pet owners but also rescue charities who did their best for the sick animals who came into their care. These huge increases in costs had a big effect on the finances of charities like ourselves and we were faced with a challenge.
However, there may be some hope on the horizon! The CMA (Competition and Market Authority) released a damning report just one week before this year’s end. Its investigation into the vet industry has taken 3 years but it has resulted in hopes that changes will be made which ought to help charities and pet owners by the end of this coming year. It will tackle costs, cap medicine prices, clarify choice of treatments, establish new regulations and reduce barriers to competition.
Big business has threatened animal welfare too. The CMA says, “If people are priced out of getting enough care for their pets the animals will suffer. Vet services must ensure animal welfare is a priority.” This is vital. During the year we have cared for more dogs who have come to us with health issues, some of whom were simply ‘dumped’ by owners who could not afford vet fees. The vet treatment required by many of these animals was provided by us. Several times during the year our kennels were running at full capacity, with many dog needing treatment before they could be rehomed.
Our charity has weathered the storm created by this new form of vet industry in the past year, but we hope things will improve soon for all charities and dog owners. Giving a dog a home should be a joy, not a major financial worry either for an owner or a charity.
We are lucky to have the support and kindness of the folk of Perthshire to help us in difficult times and we are grateful for that! This generosity will help us to deal also with the inflationary rises which will no doubt result now from the war in the Middle East. We can expect increases in energy and food costs. However, our charity is always careful to plan for anything the future might bring.
CHARITY ACTIVITIES
This year, as always, we connected with the public with our presence in both small and larger events. Early in the year our manager, Joanna High, took PADS to the Spring Fair at Broadslap Farm near Dunning to raise £250 for the charity and gain some precious local support. Later, Joanna took her stall to the Dunning Xmas Market, another local venue. We feel it is important for people in the area to see PADS as part of the local community. In November we had a stall and tombola at Denhead Farm near Coupar Angus. We were invited there by the Perth Canine Club, who were having a dog show there and PADS were to get the proceeds!
For some years now, our own PADS Coffee Morning has been held in Scone in November. It has always been very popular and often we have had more customers than chairs at this event. However, having endured twice in the last 3 years flood warnings and atrocious weather on the day of the event, we made the decision to move it to spring and this year (2026) it will take place in early May. Again, this is a local showcase for PADS which Scone folk enjoy every year. This time, however, we hope that the weather will be kinder for customers coming both on foot and by car. This is more of a good PR exercise for us rather than a money-raiser. The days of enthusiastic older charity supporters providing home-baked scones and cakes are almost gone and we now buy in treats for the coffee-drinkers.
Our biggest event, of course, is our now very well-known PADS ‘Scrufts’ Dog Show, which is held in August every year in Rollo Park, Dunning. The first shows we had – around 25 years ago – were attended by a small group of rain-soaked dog lovers proudly showing off their pets to a local vet in the hope of winning a bag of dog food. The PADS organisers, huddled in a tiny tent, watched from afar.
Nowadays, however, we welcome several hundred dog folk and their animals each year. Food, drinks, ice cream, stalls selling everything from pottery to dog coats, music from a fiddlers’ group and a very large marquee in case of rain are all there. The PADS show is now one of the best known and popular dog shows in the summer season. It attracts humans with their dogs from as far away as Edinburgh and Glasgow and 2025 was no exception. It serves as a nationwide showcase for the charity. As we explained last year, our adoption process changed during Covid to one involving an online form application for potential adopters. This meant that our rescue dogs often now find new homes far away from Perthshire and this means there are more proud adopters from the rest of the country at our main event of the year.
For the third year, local papers gave ‘Scrufts’ good publicity. Once again, pictures taken at the show by PADS Chair Alison Kennedy covered page 3 of the Perthshire Advertiser and the Courier used their own shots on two pages. Our show is a marvellous showcase for the charity which helps us tell the public about the work we do in ‘finding dogs their forever homes.’
At the dog show this year were two BBC people who were gathering material for a documentary about rescue dogs and with them local MP Peter Wishart, who has given a forever home to three little terriers, all of them from PADS!
Our kennels were built 36 years ago, and as the time passes maintenance is always required. In the past year we have put up a new sign at the front gate and installed new security and alarm systems with 3 new CCTV cameras. For years, staff have had to carry around several keys for different wings in the main kennel block. We now have a master key to fit all the locks!
The re-tiling on three of the four wings has now been completed – we have just one wing to go!
In January of this year, we drew up a new maintenance list for 2026 which includes a new dog bath, new flooring in the dog groom room, plus a water heater and an extractor. This area is presently in a sorry state and badly needs work. We also need new fire extinguishers.
However, the BIG CHANGE to the kennel compound in the year has been the construction of a reception building at the entrance. This is a long-awaited addition to the kennels at Forteviot which will make the whole adoption process easier, more efficient and ever more pleasant than in the past. The idea of this new building is to allow potential adopters to spend some time with a dog in a quiet indoor environment during bad weather. From the new building potential adopter and dog will be able to easily access the quiet and privacy of our ‘therapy garden’ to spend time together and get to know each other.
The day-to-day impact of this new building will be huge, for staff, adopters and the dogs themselves. Things will run far more efficiently and smoothly, and the adoption process will be easier and more relaxed than ever before. It will also cut down the number of people having to pass our quarantine block, for the dogs there, many of whom are traumatised, are disturbed by the comings and goings of all these humans!
The building will also have a reception area for visitors, charity supporters and members of the public who would like to make donations. It will have a small office for our manager, Joanna High, who will be able to work in peace on her admin and social media publicity.
(On that note we decided this year to replace our eight-page newsletter, published twice a year, with three four-page newsletters to coincide with our charity events.)
We believe the new building will be a welcome addition to the PADS compound and will make the ‘flow’ of staff, visitors, adopters and dogs much easier, more comfortable and effective.
Much is written here about building, maintenance, costs, activities, management and objectives. Here, however, is just one example of the kind of work we do every single day of each year:
A van arrived at the kennels containing 6 dogs, two little spaniels and four mixed breeds. They had all been abandoned together at a Perthshire roadside. Clearly, they had been neglected for a very long time. They were in a shocking state, filthy, sick and distressed. They must have been left for months, possibly huddled in a shed together.
Staff at PADS were shocked and horrified at the state of these dogs and got to work right away to help them. It took many weeks of feeding, washing, shaving and vet treatment for various ailments to get them healthy and ready to try for adoption. Looking at them all, it was very hard to imagine these were the same dogs who had arrived in the van that day.
We are delighted to let you know that every single one of these poor creatures, who suffered so much neglect and misery, is now safe, well and loved in a new home.
That is what our charity is all about!
Results for the year ended 31 March 2026 are given in the Statement of Financial Activities on page 8. The assets and liabilities are given in the Balance Sheet on page 9. The financial statements should be read in conjunction with the related notes which appears on pages 10 to 19.
In summary, income amounts to £364,683 (2025 - £527,411), expenditure totalled £289,608 (2025 - £276,497 and net gains on investments of £0 (2025 - £0) resulting in net inflow for the year of £75,075 (2025 - £250,914). The charity's surplus in the current and prior year is largely the result of substantial legacies being received as detailed in note 3.
Reserves of cash at bank and investment property at the year end amount to £ 2,410,326 (2025 - £2,234,714) and the investment income from these reserves was £71,699 (2025 - £97,135).
At the year end the charity has total unrestricted reserves of £2,618,812 (2025 - £2,543,737) and restricted reverse of £nil (2025 - £nil).
Perthshire Abandoned Dogs Society is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. The charity is registered with Companies House (SC258764) and the Office of the Scottish Charity Regulator (SC011033).
The Trustees', who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The affairs of the Society are administered by a Board consisting of a Chair, Vice Chair and two ordinary members. The Chair and Vice Chair share secretarial and membership duties. The maximum number of Trustees is eight and the minimum number is three. The paid Treasurer attends and reports to Board meetings and has no voting rights.
The charity’s Articles of Association have been changed to show that one Trustee is now an employee of the charity. The other Trustees receive no benefits from the charity. Any new Trustees require to have shown an active interest in the Society and be proposed and seconded by Board members. New Trustees are generally appointed by the EGM, although Trustees may at any time appoint an individual to be a Trustee either to fill a vacancy or as an additional Trustee.
Board meetings are held every three months ( now via Teams) and decisions are made at these meetings with the Chair having the casting vote. The kennel manager provides a written report which is circulated in advance of each meeting. The manager, Louise Perrett, normally takes decisions directly related to the running of the kennels, but if in doubt she will consult the Vice Chair. Strategic decisions relating to the running of the charity itself are normally taken by the Board.
Induction of new Trustees involves an informal meeting with the Trustees, provision of a copy of the governing document, the annual accounts, an information sheet, contact details of all Trustees, although they are encouraged to attend all relevant seminars and events to keep up with any changes. Staff at the kennels are provided with appropriate ongoing training as required.
An annual salary review for all kennels staff is conducted and its findings discussed, and where appropriate approved at each March Board meeting.
The charity cooperates fully with related organisations such as Perth and Kinross Dog Wardens, The Police, the Social Work Department, Tay Valley Vets and other charities which rescue abandoned dogs. We occasionally take dogs from other rehoming centres when they are full and liaise with breed specific charities in the case of pedigree dogs. The Trustees are responsible for the maintenance and integrity of the charity. Legislation in the UK governing the preparation and dissemination of accounts may differ from legislations in other jurisdictions.
An annual salary review for all kennels staff is conducted and its findings discussed and where appropriate approved at each April Board meeting.
We cooperate fully with related organisations such as Perth and Kinross Dog Wardens, the Police, the Social Work Department, Tay Valley Vets and other charities which rescue abandoned dogs. We occasionally take dogs from other rehoming centres when they are full and liaise with breed specific charities in the case of pedigree dogs.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislations in other jurisdictions.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
The Trustees' report was approved by the Board of Trustees'.
I report on the financial statements of the Charity for the year ended 31 March 2026, which are set out on pages 8 to 19.
The Charity’s Trustees', who are also the directors of Perthshire Abandoned Dogs Society for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees' consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning 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 view given by the financial statements.
In connection with my examination, no matter has come to my attention:
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 financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 10 to 19 form part of these financial statements.
The notes on pages 10 to 19 form part of these financial statements.
Perthshire Abandoned Dogs Society is a private company limited by guarantee incorporated in Scotland. The registered office is J & H Mitchell W S, 51 Atholl Road, Pitlochry, PH16 5BU, Scotland.
The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 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 amounts 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.
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.
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.
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.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity and is recognised when entitlement has occurred.
Income from charitable activities includes income earned from the sale of dogs, dog boarding fees and fees received relating to the running of the kennels. The income is recognised when entitlement has occurred.
Investment income includes interest and dividends from listed investments and is recognised when it is receivable.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Raising funds comprises the costs associated with attracting donations and legacies and the costs of income generation including the costs associated with the investment portfolio.
Charitable expenditure is incurred in direct pursuance of the charity's principal objects and as set out in the Trustees' report. Direct charitable costs comprise staff costs and other costs relating to the charity's objectives.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Heritable property is not depreciated as the property was purchased in 1986 and the value in the accounts is historical cost. The residual value is considered to be higher than the carrying value within the financial statements
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand and deposits held at call with banks.
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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, 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 payments 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.
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the Charity’s accounting policies, the Trustees' are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Depreciation is calculated to fully write off the costs of assets over their estimated useful life. Management estimate the useful life of each asset, Details of the depreciation charged in the period are included in note 16.
No depreciation is charged on the charity's house and land which are considered by the Trustees to have a residential value significantly in excess of the book value.
Investment properties are required to be recognised at fair value. In the absence of a professional valuation, the directors have estimated the market value of the two investment properties based on the current property market. Details of the valuations are included in note 14.
One Trustee, Heather Wallace received remuneration for her services during the year. These services included those of a charity administrator role. The treasurer, Robert Wallace, who is the husband of Heather Wallace, received remuneration for his services during the year. No other Trustees' (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
The headcount of employees during the year was:
The remuneration of key management personnel was as follows:
Key Management Personnel comprise the Trustees and the kennel manager.
Trustees remuneration in the year totals £19,624 (2025 - £11,308)
Heather Wallace was not reimbursed expenses for mileage during the year (2024 - £1,165). There were no other disclosable related party transactions during the year (2024-none).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The fair value of the investment properties has been arrived at by the directors who have estimated the value of the properties based on the current property market.
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.