Charity Registration No. 1111989
Company Registration No. 04199409 (England and Wales)
DOBERMANNS-IN-NEED LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
DOBERMANNS-IN-NEED LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M R Durant
Miss J C Winfield
Country of incorporation
United Kingdom
04199409
(England and Wales)
Charity registration
England and Wales
1111989
Registered office
Headholme Cottage
Lidsey Road
Bognor Regis
West Sussex
England
PO22 9PL
Accountants
James Todd and Co Limited
Drayton House
Drayton Lane
Chichester
West Sussex
England
PO20 2EW
DOBERMANNS-IN-NEED LIMITED
CONTENTS
Page
Trustees' report
1 - 2
Accountants' report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 13
DOBERMANNS-IN-NEED LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

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 governing document, the Companies Act 2006 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).

Objectives and activities

Objectives and aims

Established in 1993 the charity consists of a small group of volunteers, dedicated to looking after and rehoming Dobermanns and other dog breeds from all backgrounds, into suitable new homes. Prospective owners and their homes are thoroughly vetted to ensure the dogs welfare will be maintained, and this includes a comprehensive follow-up servic e.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Significant activities

The charity received a consistent level donations for which the trustees were very grateful. There was a reduction in the level of kennelling income due to the termination of a contract with Arun District Council, although the trustees are confident this will not effect the continued objectives of the charity.

The overall result for the year was a loss of £7,419 (20 2 5: £544) de creasing the general funds to £46,595 (20 2 5: £5 4,014) at the year en d.

Volunteers

T he charity was as always very dependent on the work of its volunteers and is grateful for all their hard work throughout the year.

Achievements and performance
Financial review

Th e trustees have considered the needs of the charity and believe that a minimum of 6 months overheads should be maintained in the charity's unrestricted reserves.

Investmentpolicy and objectives

T he trustees have considered the most appropriate policy for investing surplus funds and has decided that bank deposits on both a term andcall basis are the most appropriate for the charity's needs.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The charity welcomes the appointment of new trustees to the board. All potential trustees are subject to interview by the current trustees and a vote taken on their appointment.

Review of public benefit

In setting out our objectives and planning our activities, the Trustees have given careful consideration to the Charities Commission's general guidance on public benefit andin particular to its supplementary public benefit guidance on fee charging.

DOBERMANNS-IN-NEED LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

Related parties

The charity operates from Headholme Cattery Limited, which is the company owned by the trustee M R Durant which ceased trading and closed 30 September 2023. The charity is charged a non-commercial rate for the facilities it uses in achieving its aims.

The trustees' r eport was approved by the Board of Trustees.

Mr M R Durant
Trustee
23 July 2026
DOBERMANNS-IN-NEED LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DOBERMANNS-IN-NEED LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dobermanns-In-Need Limited for the year ended 31 March 2026, 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 dated 25 June 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Dobermanns-In-Need Limited 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. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dobermanns-In-Need Limited and the charity's trustees as a body, for our work or for this report.

It is your duty to ensure that Dobermanns-In-Need Limited 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 Dobermanns-In-Need Limited. You consider that Dobermanns-In-Need Limited 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 Dobermanns-In-Need Limited. 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.

James Todd and Co Limited
Chartered Accountants
Drayton House
Drayton Lane
Chichester
West Sussex
PO20 2EW
England
23 July 2026
DOBERMANNS-IN-NEED LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
Unrestricted
Unrestricted
funds
funds
2026
2025
Notes
£
£
Income from:
Donations and legacies
3
8,529
16,755
Investments
4
22
349
Total income
8,551
17,104
Expenditure on:
Charitable activities
5
15,970
17,648
Total expenditure
15,970
17,648
Net expenditure and movement in funds
(7,419)
(544)
Reconciliation of funds:
Fund balances at 1 April 2025
54,014
54,558
Fund balances at 31 March 2026
46,595
54,014

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

DOBERMANNS-IN-NEED LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 5 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
11
868
977
Current assets
Debtors
12
528
403
Cash at bank and in hand
48,182
54,951
48,710
55,354
Creditors: amounts falling due within one year
13
(2,983)
(2,317)
Net current assets
45,727
53,037
Total assets less current liabilities
46,595
54,014
The funds of the charity
Unrestricted funds
14
46,595
54,014
46,595
54,014

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

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 23 July 2026
Mr M R Durant
Trustee
DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
1
Accounting policies
Charity information

Dobermanns-In-Need Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Headholme Cottage, Lidsey Road, Bognor Regis, West Sussex, PO22 9PL, England.

1.1
Basis of preparation

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, 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
Income
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.
DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 7 -
1.5
Expenditure

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.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

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:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
3 years straight line
Motor vehicles
25% on reducing balance

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.

It is the charity's policy to capitalise assets with initial costs in excess of £100.

1.7
Impairment of fixed assets

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).

1.8
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.

1.9
Financial instruments

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.

DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 8 -
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.

1.10
Taxation

The charity is exempt from cororation tax on itsds charitable activities.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

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.

DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Donations and gifts
2,904
3,314
Legacies
5,625
13,441
8,529
16,755
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Interest receivable
22
349
DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2026
2025
£
£
Direct costs
Depreciation and impairment
248
326
Insurance
625
164
Heat and light
2,200
2,400
Postage and stationery
26
-
Advertising
156
144
Dog welfare and fostering
5,972
5,557
Veterinary and identification
1,281
2,710
Motor and travel
970
727
Legal and professional
-
192
Repairs and renewals
1,870
999
13,348
13,219
Share of support and governance costs (see note 6)
Governance
2,622
4,429
15,970
17,648
Analysis by fund
Unrestricted funds
15,970
17,648
6
Support costs allocated to activities
Charitable activities
Total
2026
2025
£
£
Governance
2,622
4,429
2026
2025
Governance costs comprise:
£
£
Accountancy
2,622
4,429
2,622
4,429
DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -
7
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
248
326
8
Trustees

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

However, Mr M R Durant has personal use of the charity credit card. All expenditure is reimbursed by Mr M R Durant in the following month via a personal bank account. At the end of the year, the amount owed by Mr M R Durant to Dobermanns-In-Need Limited was £nil (202 5: £106).

9
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

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

DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -
11
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
660
220
-
4,745
5,625
Additions
-
-
139
-
139
At 31 March 2026
660
220
139
4,745
5,764
Depreciation and impairment
At 1 April 2025
660
220
-
3,768
4,648
Depreciation charged in the year
-
-
4
244
248
At 31 March 2026
660
220
4
4,012
4,896
Carrying amount
At 31 March 2026
-
-
135
733
868
At 31 March 2025
-
-
-
977
977
12
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
106
Prepayments and accrued income
528
297
528
403
13
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
793
235
Accruals and deferred income
2,190
2,082
2,983
2,317
DOBERMANNS-IN-NEED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
14
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 April 2025
Incoming resources
Resources expended
At 31 March 2026
£
£
£
£
General funds
54,014
8,551
(15,970)
46,595
Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
54,558
17,104
(17,648)
54,014
15
Analysis of net assets between funds
Unrestricted
funds
2026
£
At 31 March 2026:
Tangible assets
868
Current assets/(liabilities)
45,727
46,595
Unrestricted
funds
2025
£
At 31 March 2025:
Tangible assets
977
Current assets/(liabilities)
53,037
54,014
16
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

2026-03-31 2025-04-01 CCH Accounts Production 2026.200 false false false CCH Software 04199409 2025-04-01 2026-03-31 04199409 bus:Director1 2025-04-01 2026-03-31 04199409 bus:Director2 2025-04-01 2026-03-31 04199409 2026-03-31 04199409 2025-03-31 04199409 2024-04-01 2025-03-31 04199409 bus:FRS102 2025-04-01 2026-03-31 04199409 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04199409 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP