## **THE ANIMAL RESCUE CHARITY** **REPORT AND ACCOUNTS** **FOR THE YEAR ENDED** **31ST MARCH 2025** **Registered Charity Number: 1007182** **THE ANIMAL RESCUE CHARITY** **DIRECTOR'S REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31ST MARCH 2025** ## **INDEX** ## **Page Number** |1 - 2|-|Trustees' Report| |---|---|---| |3|-|Independent Examiners' Report| |4|-|Statement of financial activities| |5|-|Balance sheet| |6 - 10|-|Notes to the financial statements| **THE ANIMAL RESCUE CHARITY** |TRUSTEES:|J G Rose| |---|---| ||F Piggot| ||D Johnson| ||T Prior| ||K Tye| |ACCOUNTANTS:|Sterlings Accountancy Solutions Ltd| ||131-133 Roman Road| ||Mountnessing| ||Brentwood| ||Essex| ||CM15 0UD| |BANKERS:|CAF Bank Ltd| ||25 Kings Avenue| ||Kings Hill| ||West Malling| ||Kent| ||ME19 4JQ| |REGISTERED OFFICE:|Foxdells Sanctuary| ||Farnham Road| ||Bishops Stortford| ||Hertfordshire| ||CM23 1JB| |CHARITY NUMBER:|1007182| Page 1 ## **THE ANIMAL RESCUE CHARITY** ## **TRUSTEES' REPORT** The Trustees present their Annual Report and the Financial Statements for the year ended 31st March 2025. This report has been prepared in accordance with the Charities SORP (FRS 102). The Animal Rescue Charity, registration number 1007182 with the Charities Commission in 1991, evolved from the need to provide a safe haven/sanctuary for abandoned and homeless animals. To prevent suffering and to find new homes for domestic animals offering care, love and affection for the remainder of their lives. While aiming to rehome as many animals as possible, all prospective owners are thoroughly checked by our homing committee and home checkers. We have successfully homed 90 dogs, 160 cats and 60 other smalls. The year ended 31 March 2025 has been challenging due to a changing economy and the sharp rise in the cost of pet ownership. This issue has not only impacted on the declining amount of potential homes looking for pets, especially larger breeds, but the elevated number of animals being relinquished to us. The costs of housing each animal has risen sharply due to rising staffing costs, veterinary fees and utilities predominantly electricity. Main Achievements Site development during 2024/2025: • A large dog exercise area has been created with a large all weather shelter providing essential extra exercise for larger breeds and safe dog training area. • Additional security measures have been added to prevent members of the public viewing private areas. • Starlink has been purchased and is a great asset providing faster internet access to our site which previously suffered from less than 10mbs download speed. Digital phones and a heavier reliance on WIFI had made it more difficult for us to function effectively. • An extension to our electricity supply has enabled us to expand further onto our site to provide a much-needed dog isolation area and storage facility. In preparation for difficult financial times ahead and keeping our overheads under control a restructure has recently been completed alongside a financial review. Despite a tough economic climate we have continued to make good progress this year improving the sanctuary access routes by resurfacing current roadways, extending our electricity and increasing exercise space. Within the restructure a new part- time admin position has been filled to cope with the growing demand on our services. Our commitment to provide veterinary care and shelter for animals within our confines continues, along with the welfare offered to animals where owners are temporarily unable to look after their animals due to hospitalization ; each case given special consideration. We continue to provide a support network for wildlife with strong relationships with local wildlife groups. We have two new trustees who have been immensely valuable to our charity. Kathy Tye, who has immersed herself into fundraising and PR having raised awareness and £5,000 so far and Donna Johnson who has been a supportive HR trustee holding meetings with both staff and volunteers, assisting with our recent restructure. Although we feel we had an excellent skillset amongst our trustees we are actively seeking two more trustees with a financial, legal or IT background. The trustees of the Animal Rescue Charity are satisfied that they have fully complied with the guidance issued by the Charity Commission. Financially we are managing our income and reserves well despite a challenging period, securing the future of our charity as a going concern, allowing us to continue to look after the animals in our care to a high standard. The Charity’s financials for the 2024-25 year are as follows: - Income £182,902 - Expenditure: £228,178 - Loss for the year: £45,276 Overall awareness and the Charity’s value to the Community has provided the essential income needed to finance our commitments. We are confident that our loyal supporters will ensure that the Charity and it’s aims are kept afloat and are forever thankful to those who leave Legacies which carry us through. THE ANIMAL RESCUE CHARITY TRusfEES' REPORT I￿ly, we wish to remernta kne have strived to plwx Charity where it 13 ts)day ljn J•Jly are ￿ longer wilh . We owe suth gralitudc _. 7•fértfu12C by d of Tn￿teeS TIK Animal Rcscue Clwity, regist￿ed with thc ChaTill￿ Commi&s1o￿ No. l(KJ7182 /( ApWOv￿ for SI￿ by the Manwent Committee on: .......... 20U- Page 3 **INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES OF** ## **THE ANIMAL RESCUE CHARITY** I report on the accounts of the Trust for the year ended 31 March 2025, which are set out on pages 4 to 10. ## **Respective responsibilities of trustees and examiner** The charity trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to : - examine the accounts under section 145 of the 2011 Act - to follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act - to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below. ## **Independent examiners statement** In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act and to prepare accounts which accord with accounting records and to comply with the accounting requirements of the 2011 Act have not been met. 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **David Parker FCA** ## **Institute of Chartered Accountants in England & Wales** Sterlings Accountancy Solutions Limited 131-133 Roman Road Mountnessing Brentwood Essex CM15 0UD Date: 15th August 2025 Page 4 ## **THE ANIMAL RESCUE CHARITY** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING THE INCOME AND** ## **EXPENDITURE ACCOUNT AND STATEMENT OF RECOGNISED GAINS AND LOSSES** ## **FOR THE YEAR ENDED 31ST MARCH 2025** |**Notes**
**Incoming resources**
Revenue grants, legacies and donations
Donations
Activities for generating funds
Investment income
3
Other income
4
**Resources expended**
**Charitable expenditure**
5
Support costs and activities
6
Management and administration on the charity
7
**Total resources expended**
**Net movement in funds**
Fund balance brought forward
**Total incoming resources being net incoming**
**resources available for charitable application**
**Net incoming/(outgoing) resources for the year**
**before transfers and investment gains and losses**
Costs of activities in furtherance of the
charity's objectives
**Fund balance carried forward**|**2024**
**Unrestricted**
**Restricted**
**Total**
**Total**
**£**
**£**
**£**
**£**
163,596
-
163,596
309,464
16,862
-
16,862
13,545
2,444
-
2,444
2,301
182,902
-
182,902
325,310
168,384
-
168,384
193,695
30,359
-
30,359
13,824
29,435
-
29,435
29,215
228,178
-
228,178
236,734
(45,276)
-
(45,276)
88,576
(45,276)
-
(45,276)
88,576
2,340,463
-
2,340,463
2,251,887
2,295,187
£
-
£
2,295,187
£
2,340,463
£
**2025**| |---|---| - All transactions are derived from continuing activities. - There are no gains or losses for the year other than those recognised in the Statement of Financial Activities. The notes on pages 6 to 10 form part of these financial statements THE ANIMAL RESCUE CHARITY BALANCE SHEET AS AT 31ST MARCH 2025 2025 21124 Not Flxtd Asstts Tan8ible Assets 1.543.153 1,538,656 1.543.153 1.538.656 Curreot Asse15 Cash at bank and in hand 762.865 312229 762.865 812229 Credhors: amounts falling due within one year 10.831 10.422 Net Current Assets 751034 801.807 TotAi Assets Ikss Li•bilities £ 2295.187 £ 2.340,463 Financed by: Unrestricted reserves: Retaincd surplus 2295.187 2.340.46J £ 2.295.187 £ 2.340.463 The Board of Trustees are salisfies that the organisation is not required to have art audit ofthe by virtuc of its level OT turnover or by virtue of any r¢quiremeni und¢r its consiilulion or otherwi￿. The Board of Trusttts also ￿knOwledge their responsibility for ensurin8 the organisation keeps proper acLounting records in accordance with the requirements orth¢ Charities 2011. Approved for sigoatvre by the Management Committee: Trustee: D￿e. . The noies on 10 fornj part of thesc financial ststemcnts Page 6 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **1. ACCOUNTING POLICIES** ## _**Charity information**_ The Animal Rescue Charity is a private company limited by guarantee incorporated in England and Wales. Foxdells Sanctuary, Foxdells Lane, Rye Street, Bishops Stortford, Herts, CM23 2JG. ## _**Basis of preparing the financial statements**_ The accounts have been prepared in accordance with the FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for Charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The company is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in Sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Under Companies Act 2006 s454, on a voluntary basis, the trustees can amend these financial statements if they subsequently prove to be defective. On the basis of the foregoing the Trustees consider that the going concern concept continue to be appropriate and has therefore been applied. ## _**Incoming resources**_ Voluntary income including donations, gifts and legacies are recognised where there is entitlement, which is generally on receipt, and the amount can be measured with sufficient reliability. Investment income is recognised on a receivable basis. ## _**Grants and Donations**_ Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. ## _**Recognition of liabilities**_ Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary with the guidance given in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales ## _**Fixed assets and Depreciation**_ Tangible fixed assets are stated at cost less accumulated depreciation, items of less than £100 are not capitalised. Depreciation has been provided at the following rates in order to write off the assets (less their expected residual value) over their useful economic lives. A regular annual review of the likelihood of asset impairment is undertaken Vehicles 25% reducing balance Plant & machinery 25% reducing balance ## _**Taxation**_ As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable by the organisation, and is therefore included in the relevant costs on the Statement of Financial Activities. Page 7 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2025** ## **2. STAFF COSTS AND EMOLUMENTS** |**STAFF COSTS AND EMOLUMENTS**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Gross salaries and wages|114,427|122,851| The employed staff of the charity are, with one exception, full time animal carers, one employee of the charity does some administration, but the administration of the charity is largely carried out by volunteers. ## **3. INVESTMENT INCOME** |Interest receivable
**4.**
Commissions
**5.**
Animal carers
Staff training
Vet fees and drugs
Animal feed and sundries
Motor expenses
Depreciation
(Profit)/loss on disposal of fixed assets
**6.**
**SUPPORT COSTS OF ACTIVITIES**
Repairs and maintenance
**COST OF ACTIVITIES IN FURTHERANCE OF THE**
**CHARITIES OBJECTIVES**
**OTHER INCOME**|**2025**
**£**
16,862
**2025**
**£**
2,444
**2025**
**£**
114,427
-
28,238
6,638
2,506
10,464
6,111
168,384
**2025**
**£**
30,359|**2024**
**£**
13,545| |---|---|---| |||**2024**
**£**
2,301| |||**2024**
**£**
122,851
225
44,652
5,462
4,169
15,094
1,242| |||193,695| |||**2024**
**£**
13,824| Page 8 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2025** ## **7. MANAGMENT AND ADMINISTRATION OF THE CHARITY** |Telephone
Computer expenses
Accountancy fees
Stationery, printing and computer
Advertising
Bank charges
Insurances
Legal and professional
Payroll costs
Light and heat
Waste collection
Sundry expenses
**8.**
**FIXED ASSETS**
**Cost**
At 1st April 2024
Additions
Disposals
At 31st March 2025
**Depreciation**
At 1st April 2024
Charge for year
On disposals
At 31st March 2025
**Net Book Value**
At 31st March 2025
At 31st March 2024
**9.**
**CREDITORS: amounts falling due within one year**
Trade creditors
Taxes
Other creditors|**Plant,**
**Machinery**
**& Vehicles**
**£**
134,936
5,404
(18,699)
121,641
89,674
10,464
(9,868)
90,270
31,371
45,262|**2025**
**£**
1,400
1,465
3,154
750
277
465
6,069
126
1,044
10,995
2,218
1,472
29,435
**Land and**
**Buildings**
**£**
1,493,394
18,388
-
1,511,782
-
-
-
-
1,511,782
1,493,394
**2025**
**£**
7,388
2,744
699
10,831|**2024**
**£**
903
1,897
3,138
787
216
750
5,523
2,098
1,026
7,654
3,913
1,310| |---|---|---|---| ||||29,215| ||||**Total**
**£**
1,628,330
23,792
(18,699)| ||||1,633,423| ||||89,674
10,464
(9,868)| ||||90,270| ||||1,543,153| ||||1,538,656| ||||**2024**
**£**
9,818
-
604| ||||10,422| Page 9 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31ST MARCH 2025** ## **10. INCOME AND EXPENDITURE - GRAPHICAL DATA** **----- Start of picture text -----**
Animal Rescue Charity - Income
Commissions:
£2,444
1%
Investment income:
£16,862
9%
Donations:
£163,596
90%
°)
Animal Rescue Charity - Expenditure
Other expenditure:
£22,404
10%
Motor expenses:
£2,506
1%
Professional fees and
Animal care (wages,
insurance : £10,393
vets fees and animal
5%
feed): £149,303
65% Light and heat:
£10,995
5%
Repairs, maintenance and
waste: £32,577
14%
©
**----- End of picture text -----**
Page 9 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31ST MARCH 2025** ## **11. ASSET AND LIABILITIES - GRAPHICAL DATA** **----- Start of picture text -----**
Animal Rescue Charity - Total Assets
Plant and machinery:
£31,371
1%
Land and buildings: Cash at bank and in hand:
£1,511,782 £762,865
66% 33%
e
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