**REGISTERED CHARITY NUMBER: 1001513**
## **ANIMAL HOSTEL TRUST**
**REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 JUNE 2024**
John Crook & Partners Chartered Accountants 255 Green Lanes Palmers Green London N13 4XE
**ANIMAL HOSTEL TRUST**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|11|
**ANIMAL HOSTEL TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024**
The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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**
The care and protection of animals in need, by reason of their sickness, maltreatment, neglect or poor circumstances.
1. To provide support and practical help to people needing to rehome their animals.
2. To improve animal welfare through education, information, knowledge and advice relating to the care and training of animals. This reduces the number of future welfare cases.
3. To provide training, work experience and volunteering opportunities to members of the local community.
There have been no significant changes to these objectives during the year, but the aftermath of the Coronavirus Pandemic has affected the execution of these objectives and is likely to necessitate future operational changes. In particular, the pandemic resulted in the loss of both our paid staff and many volunteers, which in turn reduced our income and increased the workload of the trustees. Whilst we managed to continue providing full welfare provision and support as needed to both animals and owners in need both during the pandemic and since then, its effects restricted some of our other activities for a long time, although the situation has now started to improve.
## **Focus of our work**
1. To rescue, rehabilitate and rehome unwanted animals. In order to respond to the ongoing UK horse welfare crisis we take in unwanted or abandoned horses and ponies. Horses needing more than just grazing are kept in foster homes or livery yards as required. Ultimately the horses are mostly rehomed on a loan basis.
To find long term, safe and caring homes for animals.
2. To maintain our "No Kill" policy - we never end the life of a healthy animal for economic or other reasons.
3. The inclusion of people from all backgrounds.
4. In conjunction with leading horse trainers, behaviourists and therapists, to design, develop, innovate and improve the training methods and equipment used to train and work horses, to produce ergonomic equipment and practices which improve horse welfare.
## **Public benefit**
The benefits to the public are:
1. We provide services, practical support and facilities to assist people who are no longer able to keep their animals.
2. We take in abandoned and unwanted animals.
3. We provide paid employment, volunteer opportunities, education, training and work experience facilities for members of the local community.
Page 1
**ANIMAL HOSTEL TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024**
## **OBJECTIVES AND ACTIVITIES**
## **Volunteers**
Animal care and other tasks have historically been provided by a mixture of volunteers, unpaid trustees and paid staff. The animal care is labour intensive and involves skilled work, due to many of our rescued horses having health issues and/or behavioural problems. Therefore, some volunteers and less experienced staff require supervision.
Our charity shop provides facilities for volunteers and has increased the variety of community opportunities we are able to offer.
Having volunteers keeps us in touch with the local community and provides us with assistance with labour-intensive tasks. The volunteer opportunities we provide (except in times of pandemic and the consequent government restrictions) are of great ongoing benefit to individuals and also the local community. Volunteers learn useful work-related and other skills and some will also benefit from the opportunity to interact with other people
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
The Coronavirus pandemic has had and continues to have a substantial impact on our work. Volunteers, staff and contractors were lost and vets were unable to provide non-emergency services. This situation has now improved, but it continues to be difficult to recruit suitable members of staff, plus staff and other costs have increased substantially. The Trustees will continue to make any necessary operational decisions in response to this situation.
## **Income generation**
We raise the majority of our running costs by sales generated by our charity shop, through the sale of hay that we make, along with other produce from the farm, from donated goods and from direct donations from kind members of the public.
## **Charity shop**
We opened our first charity shop in November 2021 and this has proved to be successful in terms of income generation, increased public awareness and the involvement of volunteers. The Trustees intend to open an additional shop in the future.
## **Investment performance**
We continue to review our objectives on a regular basis. This review considers what we have achieved in the previous 12 months. We have referred to the guidance contained in the Charity Commission general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. Budgets and forecasts are prepared on a regular basis. Performance this year has been in line with these indicators.
## **Legal issues**
The Planning Authority is seeking an Injunction which, if successful, may affect our future ability to operate from the farm. We are opposing this application.
## **FINANCIAL REVIEW**
## **Reserves policy**
The trustees seek to hold reserves in order to meet the future needs of the charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
We intend to appoint further trustees to increase the Trust's rate of growth, to introduce additional skills and to work more closely with other charities where possible, especially those that work with disadvantaged or vulnerable members of the local community.
The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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).
Page 2
**ANIMAL HOSTEL TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1001513
**Principal address** Silpho Brow Farm West Silpho Scarborough YO13 0JP
## **Trustees**
G Edwards Miss C Edwards Ms A Clayton Ms L Smith
## **Independent Examiner**
John Crook & Partners Chartered Accountants 255 Green Lanes Palmers Green London N13 4XE
Approved by order of the board of trustees on 8 September 2025 and signed on its behalf by:
G Edwards - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANIMAL HOSTEL TRUST**
## **Independent examiner's report to the trustees of Animal Hostel Trust**
I report to the charity trustees on my examination of the accounts of Animal Hostel Trust (the Trust) for the year ended 30 June 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
I A Hunt FCA
John Crook & Partners Chartered Accountants 255 Green Lanes Palmers Green London N13 4XE
8 September 2025
Page 4
## **ANIMAL HOSTEL TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024**
|2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
7,282
Other trading activities
2
131,280
Investment income
3
7
**Total**
138,569
**EXPENDITURE ON**
Raising funds
54,214
**Charitable activities**
Horse Welfare
93,319
**Total**
147,533
**NET INCOME/(EXPENDITURE)**
(8,964)
**RECONCILIATION OF FUNDS**
Total funds brought forward
270,271
**TOTAL FUNDS CARRIED FORWARD**
261,307|2023
Total
funds
£
1,574
106,308
6
107,888
63,986
67,756
131,742
(23,854)
294,125
270,271|
|---|---|
The notes form part of these financial statements
Page 5
## **ANIMAL HOSTEL TRUST**
## **BALANCE SHEET 30 JUNE 2024**
|2024
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
6
329,936
**CURRENT ASSETS**
Cash at bank and in hand
3,814
**CREDITORS**
Amounts falling due within one year
7
(44,443)
**NET CURRENT ASSETS**
(40,629)
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
289,307
**CREDITORS**
Amounts falling due after more than one year
8
(28,000)
**NET ASSETS**
261,307
**FUNDS**
11
Unrestricted funds
261,307
**TOTAL FUNDS**
261,307|2023
Total
funds
£
329,028
4,050
(32,407)
(28,357)
300,671
(30,400)
270,271
270,271
270,271|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 8 September 2025 and were signed on its behalf by:
G Edwards - Trustee
C Edwards - Trustee
L Smith - Trustee
The notes form part of these financial statements
Page 6
**ANIMAL HOSTEL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **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|- Straight line over 25 years and Straight line over 50 years|
|---|---|
|Plant and machinery|- 15% on reducing balance|
|Computer equipment|- 33% on cost|
The land within the freehold property is not depreciated.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
|Internet sales
Shop sales|2024
£
28,509
102,771
131,280|2023
£
39,361
66,947|
|||106,308|
continued...
Page 7
**ANIMAL HOSTEL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **3. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||||
|---|---|---|---|---|
||2024||2023||
||£||£||
|Deposit account interest||7||6|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|1,574|
|Other trading activities|106,308|
|Investment income|6|
|**Total**|107,888|
|**EXPENDITURE ON**||
|Raising funds|63,986|
|**Charitable activities**||
|Horse Welfare|67,756|
|**Total**|131,742|
|**NET INCOME/(EXPENDITURE)**|(23,854)|
|**RECONCILIATION OF FUNDS**||
|Total funds brought forward|294,125|
|**TOTAL FUNDS CARRIED FORWARD**|270,271|
continued...
Page 8
## **ANIMAL HOSTEL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **6. TANGIBLE FIXED ASSETS**
|**COST**
At 1 July 2023
Additions
Disposals
At 30 June 2024
**DEPRECIATION**
At 1 July 2023
Charge for year
Eliminated on disposal
At 30 June 2024
**NET BOOK VALUE**
At 30 June 2024
At 30 June 2023|Freehold
property
£
323,635
-
-
323,635
14,085
1,600
-
15,685
307,950
309,550|Plant and
machinery
£
24,309
8,610
(3,300)
29,619
5,506
3,184
(709)
7,981
21,638
18,803|Computer
equipment
£
983
-
-
983
308
327
-
635
348
675|Totals
£
348,927
8,610
(3,300)|
|---|---|---|---|---|
|||||354,237|
|||||19,899
5,111
(709)|
|||||24,301|
|||||329,936|
|||||329,028|
Included in cost or valuation of land and buildings is freehold land of £248,635 (2023 - £248,635) which is not depreciated.
## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Bank loans and overdrafts (see note 9)
Other creditors
**8.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Bank loans (see note 9)
**9.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
Bank loans
Other loans
Amounts falling between one and two years:
Bank loans - 1-2 years|2024
£
9,614
34,829
44,443
2024
£
28,000
2024
£
14
9,600
25,962
35,576
9,600|2023
£
11,795
20,612|
|---|---|---|
|||32,407|
|||2023
£
30,400|
|||2023
£
2,195
9,600
17,132|
|||28,927|
|||9,600|
continued...
Page 9
**ANIMAL HOSTEL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **9. LOANS - continued**
||2024|2023|
|---|---|---|
||£|£|
|Amounts falling due between two and five years:|||
|Bank loans - 2-5 years|18,400|20,800|
## **10. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years|2024
£
1,800
-
1,800|2023
£
7,000
1,750|
|---|---|---|
|||8,750|
## **11. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/7/23
£
270,271
270,271
Incoming
resources
£
138,569
138,569
At 1/7/22
£
294,125
294,125|Net
movement
At
in funds
30/6/24
£
£
(8,964)
261,307
(8,964)
261,307
Resources
Movement
expended
in funds
£
£
(147,533)
(8,964)
(147,533)
(8,964)
Net
movement
At
in funds
30/6/23
£
£
(23,854)
270,271
(23,854)
270,271|
|---|---|---|
continued...
Page 10
**ANIMAL HOSTEL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **11. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
107,888
107,888|Resources
Movement
expended
in funds
£
£
(131,742)
(23,854)
(131,742)
(23,854)|
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/7/22
£
294,125
294,125|Net
movement
in funds
£
(32,818)
(32,818)|At
30/6/24
£
261,307|
|---|---|---|---|
||||261,307|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
246,457
246,457|Resources
Movement
expended
in funds
£
£
(279,275)
(32,818)
(279,275)
(32,818)|
|---|---|---|
## **12. RELATED PARTY DISCLOSURES**
During the year, the trustees provided the trust with an interest free loan which is repayable on demand. The balance at year-end was £25,962 (2023 - £17,132).
Page 11