REGISTERED COMPANY NUMBER: 00887353 (England and Wales)

REGISTERED CHARITY NUMBER: 1001346

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MANCHESTER AND DISTRICT HOME FOR

LOST DOGS LTD

Page

Report of the Trustees

1

to

9

Report of the Independent Auditors

10

to

13

Statement of Financial Activities

14

Balance Sheet

15

Cash Flow Statement

16

Notes to the Cash Flow Statement

17

Notes to the Financial Statements

18

to

28

The directors present their Annual Report together with the financial statements of the Company for the year ended 31st December 2025.

INTRODUCTION

The Manchester and District Home for Lost Dogs was caring for lost and stray dogs, thirteen years before the Dogs Act was passed in 1906. At that time there were large numbers of strays for which no one was responsible.

The aim of the Home was to return these dogs to their owners, to find new homes for those not claimed and to minimize distress and suffering - that is still the aim today. In 1906 the Dogs Act charged the Police with the responsibility for stray dogs. However, from April 2008, this responsibility was transferred from the Police to the Local Authorities.

REFERENCE AND ADMINISTRATIVE INFORMATION

The Manchester and District Home for Lost Dogs is a company limited by guarantee and registered under the Companies Act, registration number 887353 and is therefore governed by a Memorandum and Articles of Association. It is a registered charity, charity number 1001346. Funding is by Donations, Legacies, Gift Aid, the re-homing of dogs and services to Local Authorities.

TRUSTEES

The Trustees in office during the year were as follows:-

Mrs J. Jackson K.C.A.T

(Charlady)

Mr S. P. Stansfield

(Treasurer)

Mrs J. Bridson

(Resigned 31st December 2025)

Mr G. Bridson

(Resigned 31st December 2025)

Ms N. Jackson

Mrs D. Kean

Mr P. C. Swann

Mrs M. Fletcher

SOLICITORS

TLT LLP

3 Hardman Square

Manchester

M3 3EB

AUDITORS

Clarke Nicklin LLP

Chartered Accountants & Registered Auditors

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

INVESTMENT ADVISORS

Brewin Dolphin

1 The Avenue

Spinningfields Square

Manchester M3 3AP

BANKERS

The Royal Bank of Scotland plc

St Ann Street

Manchester M60 2SS

VETERINARY SURGEONS

Mr C Cantera M.R.C.V.S.

Miss D Toth M.R.C.V.S

REGISTERED OFFICE

Crofter's House

Moss Brook Road

Harpurhey

Manchester M9 5PG

AIMS, OBJECTIVES AND ACTIVITIES

In accordance with its objects the principal activity of the Company during the year was to take in, care for and re-home stray dogs. The aim of the Manchester Dogs Home is to reunite every dog with its owner but if this is not possible, to re-home the dogs with caring new owners.

All the dogs are vaccinated and micro-chipped prior to being offered for re-homing. No healthy dog is ever destroyed, dogs are kept as long as it takes to re-home them. Transport is by specifically equipped dog ambulances which can be called upon to deal with emergencies.

First class veterinary care is provided together with a fully equipped surgery for sick and injured dogs attended by the Home's in house veterinary surgeons and qualified veterinary nurse. An isolation unit is maintained. The Home offers a pet cremation and funeral service facility which is for public use. We also actively encourage responsible dog ownership by visits to schools and other organisations. There have been no material changes in policies during the year. In deciding what activities the Charity should undertake the Trustees have paid due regard to the Charity Commission's guidance on public benefit.

We ensure that we are reviewing our rehoming and return numbers, financial income and expenditure and compare year on year. We also ensure that we receive feedback following events or local visits and implement improvements where possible. We also follow up with adopters, to gauge customer experience and satisfaction.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is governed by its Council which consists of no more than eight trustee members. All directors of the Company are members of the Council and there are no other Council members.

The Council is responsible for formulating the strategy and policies for the Charity including the approval of budgets and the exercising of financial controls through regular financial reporting. De la Wyche Travis & Co. Chartered Accountants, provide full accounting and bookkeeping support to enable the Council to discharge its responsibilities in this area.

The Council of Management is responsible for all aspects of the Home's management and has powers to delegate responsibility.

Key Management Personnel Remuneration

The directors consider that the Chief Executive Officer, Mrs A Stansfield, and the Board of Directors (who are also trustees of the charitable company) are the key management personnel of the Charity in charge of directing and controlling, running and operating the Company on a day to day basis. All directors give of their time freely and no director received remuneration in the year.

RISK MANAGEMENT

The Trustees have considered the principal risks to which the Charity is exposed and have established appropriate systems and controls to identify, monitor and mitigate those risks where practicable. The Trustees review the Charity's risk profile on a regular basis to ensure that appropriate measures remain in place.

The principal risks identified, together with the key mitigating actions, are summarised below:

Fluctuations in dog intake:

Variations in the number of dogs received by the Charity can significantly affect both income and expenditure. The Charity maintains an appropriate level of unrestricted reserves to ensure it can continue to operate effectively during periods of increased demand or reduced income.

Veterinary treatment and welfare costs:

The welfare needs of dogs entering the Charity can result in significant treatment costs. The Charity operates its own on-site veterinary clinic, reducing reliance on external practices, controlling costs and enabling timely welfare decisions.

Changes in voluntary income:

A reduction in public donations could have a material impact on the Charity's financial position. To mitigate this risk, the Charity maintains adequate reserves and continues to diversify its income streams through activities including Farewells Crematorium, the Charity Shop, fundraising events, the monthly giving scheme and the provision of low-cost neutering services through its veterinary clinic.

Legislative and regulatory changes:

Changes to legislation affecting stray dogs or the wider charitable sector could impact operations. The Charity monitors relevant legislative developments to ensure ongoing compliance and to respond proactively to any changes.

Changes to local authority stray dog contracts:

The loss or gain of stray dog contracts may affect operational activity. The Charity seeks to maintain high welfare standards, experienced staff, appropriate facilities and competitive pricing. It also maintains alternative sources of dog intake, including rehoming dogs, retired greyhounds and transfers from other rescue organisations.

Increases in supplier and operating costs:

Rising costs, including veterinary supplies, utilities and animal care expenses, are managed through regular supplier reviews, competitive procurement processes and maintaining strong relationships within the animal welfare sector.

Health and safety:

The Charity is committed to providing a safe environment for employees, volunteers and visitors. Appropriate insurance is maintained, external health and safety specialists are engaged to support compliance, and staff receive training relevant to their roles.

Outbreak of infectious or zoonotic disease:

The Charity has robust infection control procedures, including staff training, isolation facilities, disease management protocols and a business continuity plan to minimise operational disruption and protect animal and human welfare.

Reputational risk:

The Charity recognises the importance of maintaining public confidence. This is supported through high standards of animal welfare, positive engagement with supporters and stakeholders, staff training in customer service, and the responsible management of its public and social media presence.

The Trustees are satisfied that appropriate procedures are in place to manage these risks and continue to review the Charity's risk management framework to ensure it remains effective and proportionate to the Charity's activities.

RECRUITMENT AND TRAINING OF TRUSTEES

As set out in the Articles of Association the Council may from time to time and at any time appoint a member of the Society as a member of the Council, either to fill a vacancy or by way of addition to the Council, provided that the prescribed maximum is not exceeded. Any member so appointed shall retain office only until the next Annual General Meeting but shall then be eligible for election.

Prospective trustees normally attend Council meetings to meet their future fellow trustees. They are briefed on their legal obligations under charity and company law and the content of the Memorandum and Articles of Association. Visits to the Charity's branches to see progress of projects and meet staff and volunteers are encouraged. All staff matters are dealt with by the Secretary.

ACHIEVEMENTS AND PERFORMANCE

We have made a start at Manchester on the considerable amount of building and maintenance work and have been able to employ our own maintenance person and our own part time gardener. This will hopefully enable us to make a big difference to both dogs and staff.

We continue to offer where appropriate our many discount facilities and as we are now in the process of recruiting new staff for both Manchester and Cheshire, we are moving forward. For the first time in a long time there were Summer and Christmas Fairs at both homes with staff and volunteers working together. Volunteers are an integral part of the running of the charity, from the Board of Trustees through to our dog walking and events volunteers. Without their significant contribution to the Charities work and ethos we would not be in the position that we are currently in. We have several committed, regular volunteers at our Cheshire site and we are working on building the number of regular volunteers at our Manchester site. This is something that we will be working on in the upcoming year.

STRATEGIC REPORT

Financial Review

The Financial Statements for the year show net (expenditure)/income of (£1,270,627) (2024 - £921,729). This was after taking into account net gains on investments of £100,087 (2024 - £91,801).

The principal funding sources for the Charity are from the re-homing of dogs, legacies, donations, appeals income and Local Authority contributions.

Income for the year has decreased to £1,492,482 (2024 - £1,794,140) mainly due to a decrease in Donations and Legacies from £1,294,386 to £958,051.

Expenditure for the year has increased to £2,863,196 (2024 - £2,807,670).

Additions to tangible fixed assets in the year were £576,039 (2024 - £780,364). Quoted investments at market value amounted to £1,079,024 (2024 - £1,004,097).

Overall funds of the Charity are £6,714,223 (2024 - £7,984,850).

Investment Policy

The Company's investment powers are prescribed in its Memorandum and Articles of Association and provide for the Company to invest the monies of the Charity not immediately required for its purposes in such investments, securities or property as may be thought fit, subject to any restrictions imposed by law. Only investments compatible with the Home's objects will be made. Brewin Dolphin have been appointed as investment advisors by the directors to assist them in applying these investment policies. We as a charity have made a decision not to invest in any business that has any involvement with animal cruelty or scientific experiments on animals of any species.

Reserves Policy

During the year the Charity's general reserve decreased to £3,427,456. Restricted funds are £604 and designated reserves £3,286,163. The trustees have reviewed the assets of the Charity and concluded that to allow the Charity to be managed efficiently and to provide a buffer for uninterrupted services the present level of general reserves suffice for its needs.

The reserves are in place to ensure that the home/s are able to keep functioning should there be an impact by an un-anticipated financial shortfall. In addition to this the home has a number of ageing buildings that require on-going maintenance to ensure that they meet health and safety and welfare standards. The board of trustees annually review the investments and reserves to ensure that the dogs home has the stability to continue functioning despite situations like cost of living crisis ensuring that the charity is able to continue to provide care and treatment for stray and unwanted dogs as they have done since 1893.

Chief Executive's Review

The 2025 financial year has been one of the most challenging the charity has faced in recent years. Continued increases in operating costs, alongside rising demand for our services, have required careful financial management while ensuring we continue to provide the highest possible standards of care for the dogs entrusted to us.

A key priority during 2025 was the completion of the significant investment programme at our Manchester Dogs’ Home, which began during 2023/24. This programme was undertaken to ensure the site met the minimum standards set by the Association of Dogs and Cats Homes (ADCH) and to prepare the charity for the anticipated future licensing of rehoming centres within the UK.

We are pleased to report the completion of the final two exercise areas in front of Croft House, together with the opening of the new Jackie Duggart Meet and Greet Area adjacent to the Adoption Block. This purpose-built facility provides additional exercise space for dogs in our care and, importantly, forms a key part of our adoption process. It enables prospective adopters to spend quality off-lead time with a dog before making the commitment to adopt, helping to create successful and lasting matches.

During the year, we also invested significantly in upgrading Blocks 4 and 5. Although funding constraints meant we were unable to complete but we hope that this will be be completed in 2026

During 2025, the charity undertook a comprehensive review of its income streams to help ensure the long-term financial sustainability of the organisation. As part of this review, we made the difficult decision to increase a number of our charges, including adoption fees, our subsidised low-cost neutering scheme, and our Farewells pet cremation service.

These decisions were not taken lightly. As a charity, we remain committed to keeping our services as accessible and affordable as possible while balancing the increasing costs of delivering high-quality animal welfare services. Every effort has been made to ensure that any price increases remain fair, reasonable, and proportionate, enabling us to continue providing essential support to the animals and communities we serve.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its Memorandum and Articles of Association, and is constituted as a company limited by guarantee under Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

00887353 (England and Wales)

Registered Charity number

1001346

Registered office

Crofter's House

Moss Brook Road

Harpurhey

Manchester

M9 5PG

Trustees

Mrs J Jackson Chairlady

S Stansfield Treasurer

Mrs J Bridson (resigned 31.12.25)

G Bridson (resigned 31.12.25)

Mrs M Fletcher

Mrs N Jackson

Mrs D Kean

P C Swann

Auditors

Clarke Nicklin LLP

Chartered Accountants and

Statutory Auditors

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The directors (who are also the trustees of the charitable company) are responsible for preparing the Directors' and Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure of the charitable company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently,

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures

- disclosed and explained in the financial statements, and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the

charitable company will continue in business.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditor is unaware; and they have taken all steps that they ought to have taken as directors to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

AUDITORS

The auditors, Clarke Nicklin LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 25 August 2026 and signed on the board's behalf by:

Mrs J Jackson - Trustee

Opinion

We have audited the financial statements of Manchester and District Home for Lost Dogs Ltd (the 'charitable company') for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 December 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Procedures to identify risks:

-

enquiring of management concerning the entity's procedures relating to:identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance; detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

-

discussing among the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As part of this discussion, we identified potential for fraud in the following areas: timing of recognition of income, and posting of unusual journals; and

-

obtaining an understanding of the legal and regulatory frameworks that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the entity. The key laws and regulations we considered in this context included Companies Act, Charities Act, employment law, health and safety, pensions legislation and tax legislation.

The procedures to respond to risks identified included:

-

reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations discussed above;

-

enquiring of management, concerning actual and potential litigation and claims;

-

performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

-

testing the timing and matching of income and expense transactions either side of the year end; and

-

in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Baggott (Senior Statutory Auditor)

for and on behalf of Clarke Nicklin LLP

Chartered Accountants and

Statutory Auditors

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

25 August 2026

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

958,051

-

958,051

1,294,386

Charitable activities

6

Trading income

426,945

-

426,945

361,728

Other trading activities

4

60,590

-

60,590

51,989

Investment income

5

46,896

-

46,896

85,537

Other income

-

-

-

500

Total

1,492,482

-

1,492,482

1,794,140

EXPENDITURE ON

Raising funds

Raising donations and legacies

7

64,566

-

64,566

52,792

Other trading activities

8

68,804

-

68,804

182,262

133,370

-

133,370

235,054

Charitable activities

9

Charitable activities

2,729,826

-

2,729,826

2,572,616

Total

2,863,196

-

2,863,196

2,807,670

Net gains on investments

100,087

-

100,087

91,801

NET INCOME/(EXPENDITURE)

(1,270,627

)

-

(1,270,627

)

(921,729

)

RECONCILIATION OF FUNDS

Total funds brought forward

7,984,246

604

7,984,850

8,906,579

TOTAL FUNDS CARRIED FORWARD

6,713,619

604

6,714,223

7,984,850

2025

2024

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

15

5,112,948

-

5,112,948

4,668,071

Social investments

16

1,079,024

-

1,079,024

1,004,097

6,191,972

-

6,191,972

5,672,168

CURRENT ASSETS

Stocks

17

52,480

-

52,480

49,393

Debtors

18

95,315

-

95,315

139,231

Cash in hand

638,138

604

638,742

2,501,753

785,933

604

786,537

2,690,377

CREDITORS

Amounts falling due within one year

19

(264,286

)

-

(264,286

)

(377,695

)

NET CURRENT ASSETS

521,647

604

522,251

2,312,682

TOTAL ASSETS LESS CURRENT LIABILITIES

6,713,619

604

6,714,223

7,984,850

NET ASSETS

6,713,619

604

6,714,223

7,984,850

FUNDS

21

Unrestricted funds

6,713,619

7,984,246

Restricted funds

604

604

TOTAL FUNDS

6,714,223

7,984,850

The financial statements were approved by the Board of Trustees and authorised for issue on 25 August 2026 and were signed on its behalf by:

J Jackson - Trustee

Cash flows from operating activities

Cash generated from operations

1

(1,323,248

)

(754,517

)

Finance costs paid

(9,493

)

-

Net cash used in operating activities

(1,332,741

)

(754,517

)

Cash flows from investing activities

Purchase of tangible fixed assets

(576,039

)

(780,364

)

Purchase of social investments

(124,633

)

(324,090

)

Sale of fixed asset investments

22,369

20,972

Sale of investment property

-

175,000

Sale of social investments

127,424

303,306

Interest received

20,609

53,282

Net cash used in investing activities

(530,270

)

(551,894

)

Change in cash and cash equivalents in the reporting period

(1,863,011

)

(1,306,411

)

Cash and cash equivalents at the beginning of the reporting period

2,501,753

3,808,164

Cash and cash equivalents at the end of the reporting period

638,742

2,501,753

1.	RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

£

Net expenditure for the reporting period (as per the Statement of Financial Activities)

(1,270,627

)

(921,729

)

Adjustments for:

Depreciation charges

131,162

129,476

Gain on investments

(100,087

)

(91,801

)

Interest received

(20,609

)

(53,282

)

Finance costs

9,493

-

Loss on sale of investment property

-

20,000

(Increase)/decrease in stocks

(3,087

)

4,031

Decrease/(increase) in debtors

43,916

(63,938

)

(Decrease)/increase in creditors

(113,409

)

222,726

Net cash used in operations

(1,323,248

)

(754,517

)

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.25

Cash flow

At 31.12.25

£

£

£

Net cash

Cash at bank and in hand

2,501,753

(1,863,011

)

638,742

2,501,753

(1,863,011

)

638,742

Total

2,501,753

(1,863,011

)

638,742

1.	INFORMATION

Manchester And District Home for Dogs Limited ("the Company") is a charitable company limited by guarantee, incorporated in the United Kingdom. The address of its registered office and principal place of business is Crofter's House, Moss Brook Road, Harpurhey, Manchester, M9 5PG.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

There are no material uncertainties about the charity's ability to continue as a going concern.

The financial statements are presented in Sterling (£).

Significant judgements and estimates

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if revision only affects that period, or in the period of revision and future periods if the revision affects both current and future periods.

The following estimates have had the most significant effect on amounts recognized in the financial statements:

Depreciation - The useful economic lives and residual values of fixed assets can vary significantly. Estimates are based on historic experience and current expectations of useful life. The size of prior year gains and losses as disposal are also factored into estimates.

Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably, Legacies are recognised following the grant of probate prior to the year end, the Charity's entitlement has been confirmed in writing by the administrator/executor for the estate and there is a reliable estimate of the amount due.

Donations are recognized when received.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are received. Gifts donated for resale are included as income when they are sold. No amounts are included in the financial statements for services donated by volunteers.

Investment income

Dividends and interest received under deduction of tax are stated gross in the statement of financial activities. Deposit interest is received gross.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably,

All expenditure is accounted for on an accruals basis, all expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Staff costs are apportioned on the basis of staff time spent on a particular activity.

Costs of raising funds comprise costs of generating donations and legacies and costs of fundraising trading. Expenditure on charitable activities covers all costs which directly relate to the objects of the Charity and their associated support costs. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the fees and costs linked to the strategic management of the charity.

Gifts in kind

Gifts in kind comprise food, beds etc for the dogs. They are valued by officers of the Charity having regard to market prices when received. Undistributed food etc is valued at £7,700 and has been included as stock.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Investments

Investments are stated at market value. Realized and unrealized gains and losses on investments are dealt with in the statement of financial activities.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

As a registered charity, no liability arises to taxation. Tax credits arising on gift aid and donated income are taken into account upon receipt of the tax repayment.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the statement of financial activities in the period to which they relate.

Financial assets

Basic financial assets, including trade debtors and cash and bank balances are initially recognised at transaction price 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.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the statement of financial activities.

3.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

342,616

327,636

Legacies

615,135

966,660

Subscriptions

300

90

958,051

1,294,386

4.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

51,956

44,125

Sale of merchandise

8,634

7,864

60,590

51,989