BORDER COLLIE TRUST (GREAT BRITAIN)

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Dains Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“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 Group's or the parent 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.”

Group structure

1. BORDER COLLIE TRUST (GREAT BRITAIN) · parent
   1. BCT Enterprises Limited 100% · trading subsidiary

Significant events

• “On 4th October 2023 it was announced that Phase 2A of HS2 was cancelled. In the short to medium term this means we remain unaffected, however, the long-term implications for this project remain unclear at present. In any event the long-term reserves policy still has to take account of the potential need to relocate from projects or demands that may arise.”
• “In the year 2024/2025 the Trust carried out 334 rehomings, during the period 2023/2024 the Trust carried out 295 rehomings, the intention of the Trust is to re-home within this range. The figures have not yet returned to the levels pre-Covid but the pressures on all animal welfare can be highlighted in the figures for this year although the reasons behind them are varied.”
• “Volunteers are an important part of any charitable organisation and the Trust has always welcomed volunteer support, however, the Covid restrictions on volunteering and the loss of all volunteers for two years are still taking time to resolve and rebuild but we are seeing a gradual return, especially those offering extra time with the dogs in our care. During the financial year 40 volunteers supported our work in various ways including dog walking and administration.”
• “Following the refusal from HS2 to assisting financially with relocation, and the subsequent cancellation of the project, meaning we will be unaffected in the short to medium term, work on retiling kennels in the main rescue kennel block was completed along with other projects including fencing and secure areas within the new field and also a new Meet and Greet room which will provide a quiet and calm area for adopters to meet new dogs.”
• “Following a protracted process during 2022 the Trust secured the purchase of a 6-acre field directly opposite the centre and planning permission was obtained in order to utilise the area for dog walking and enrichment.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  +42%

  £2,474,648 → £3,513,489

• Net assets

  +8.1%

  £4,319,465 → £4,670,983

• Employees

  0%

  14 → 14

• Profit before tax

  -71.2%

  £1,221,045 → £351,588

• Wages

  +8.8%

  £218,851 → £238,170

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers