## **THE ANIMAL RESCUE CHARITY** **REPORT AND ACCOUNTS** **FOR THE YEAR ENDED** **31ST MARCH 2026** **Registered Charity Number: 1007182** **THE ANIMAL RESCUE CHARITY DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026** ## **INDEX** ## **Page Number** |1|- 2|-|Trustees' Report| |---|---|---|---| ||3|-|Independent Examiners' Report| ||4|-|Statement of financial activities| ||5|-|Balance sheet| |6|- 11|-|Notes to the financial statements| ## **THE ANIMAL RESCUE CHARITY** |TRUSTEES:|J G Rose| |---|---| ||D Johnson| ||T Prior| ||K Tye (appointed 16 April 2025)| ||P Towns (appointed 14 January 2026)| |ACCOUNTANTS:|Right Balance Accountants & Business Consultants Ltd| ||5-6 Gray’s Yard| ||Springfield Road| ||Chelmsford| ||Essex| ||CM2 6QR| |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 2026. This report has been prepared in accordance with the Charities SORP (FRS 102). ## **Trustees** Jan Rose – Co-founder Donna Johnson – Chair and Human Resources Tony Prior – Homing Kathy Tye – Fundraising and Public Relations (appointed during the year) Pete Towns – Information Technology (appointed during the year) ## **Structure, Governance and Management** The Animal Rescue Charity is governed by its Trust Deed, with the Board of Trustees responsible for the strategic direction, governance and financial oversight of the charity. During the year we welcomed Pete Towns as a new trustee. Pete brings extensive corporate IT experience, strengthening the Board with valuable technical and strategic expertise. The trustees continue to review the skills represented on the Board and are actively seeking to appoint a further two or three trustees with corporate or professional backgrounds to help guide the charity through its next phase of development and growth. ## **Objectives** Our charity exists to rescue, rehabilitate and rehome animals in need while promoting high standards of animal welfare. In planning our activities, the trustees have considered the Charity Commission's guidance on public benefit and are satisfied that the charity continues to deliver significant public benefit through its work. ## **Achievements and Performance** This year marked an important milestone as our charity celebrated its 35th anniversary. The trustees are immensely proud of what has been achieved over the past three and a half decades and remain committed to ensuring our charity continues to thrive for many years to come. Against the backdrop of continuing economic challenges, the trustees have focused on strengthening the organisation for the future. Considerable work has been undertaken to future-proof the charity financially while investing in our staff, volunteers, facilities and systems. A key priority has been our commitment to achieving accreditation with the Association of Dogs and Cats Homes (ADCH). As part of this journey, we have been honoured to receive mentoring and guidance from Battersea Dogs & Cats Home. Sanctuary Manager Daniel Probets, together with Co-founder and Treasurer Fiona Piggott, Chair Donna Johnson and Trustee Pete Towns, visited both Battersea Old Windsor and Woodgreen to share knowledge, learn best practice and support our charity's continuous improvement programme. The charity has also invested in improving its infrastructure, including enhancements to the cattery, kennels and equine facilities. Alongside these physical improvements, staff have undertaken a range of online training courses to further develop their knowledge and skills, ensuring the highest standards of animal care continue to be delivered. THE ANIMAL RLSCIIF. CHIIRITI. TRUSTEES. RLPORT I'ii&c 2 Athltveth*nlJ PerfiirmwNrf ... ¢iinil*#til impl¢m¢nling impN)i'knK'nLN ti) xlr4'4mlink' thdnilniNlr￿¢11'& prIKk.*￿'.I. AltlNNMli Ihi.¥ %viiik ¥LlnMinH A hi8hlighi o1.1￿ li.ar Mas our 15ih Annii'cwry, lclcbraiK￿, clpcrtly olL￿nIS¢￿ by Iruslcc kDihy'l-s'¢ .1 lic LILIII IIIL* 11 IICIIILIMIiKL¥ IN ilibljllbl l()b7iilKI .IU14X¥ILl* viiliiiiiLiiI fiiLIMJi i?I' IIK Miiiiiixl ILILIIL ehThnh' m eelehrnie Nir chftnry￿s nehiN'emenff ond IlKinL' th￿e ithose 8ener051ry' ond dedieniion continiie tc* Mak'e (Mir ii¥)rL" ￿¥￿$•hI¢ Fina•cial Rei'ltw TIK UWicc3 ¢iX)lili￿ io M￿)11￿ thc chatity'5 fiiwKial ws11￿) C￿(full}, 10 LI￿￿1¢ Ioi)g.IL(111 Suslaiiidbiliiy. Leoacies remain charipj s principJl source of income and coniinut io provide ihe linancial 51ability ¢¢&W!' io SUPFKYt c￿r rescue and rehabiliiaiion iiwk. Donalions made $f￿]fICallY for ihe aninials play a ithl rolL in IK"Ipi118 io IIK" CWLf•llKfLILIIII8 ccnii lif VCiLIiiiiiry IflllllllLliI uixl (mi￿171118 ¥1)iiiilll WLifiiiL ' tni%iL*g ieinain emimiiied in rn211?81118 iosource8 ic4ivwiqihly wliilL iIIWL81i118 8iiale8ie5111y 111 LiiwfL' niij charity IS WLII FKSiti(x*d io meei fuiuie challenges Future Pl• Lwkins ah¢•d. lh¢ will ¢onliny¢ lo.. - Progfe55 lo￿{15 occiediwiiuji willi ilie A5￿￿1￿[lOn ofDogs Und CUL5 H￿￿e$. - Coniinue investing in stsff uaining and profes5iondl develiymeni. - Comple(¢ plann¢d impiov¢m¢nts to th¢ ¢ha(iW5 IT sy5ttm6. - Continue Up￿adIng the caitcry, kenne15 and equine facilities Re¢ruii addilional Irustees wilh corwaie and prnfe%sional exptt1ise io 8iren8ihen governance Cnsur¢ th¢ charily remain5 financially r¢5ili¢nl whil¢ maintsiDin8 thc hiBl1¢31 slai￿aF￿) of aniiiial w¢ifar¢ Trwi*é•l Réipowlblllllti arc rc3kKrfuibl¢ prcparin8 thr Tna￿¢J. Annud RcF¥m And fuwKial S￿l¢mCn1) in acCOrd￿￿e wi￿) applicable law and ChaTity CcThmission requirements. They at¢ ie5ponsil)Ic 11)aiiiLaii)i118 proper accouniing re¢oTd£. safe8u￿d1n9 the chgrity5 Is￿$ and iakin8 [casTh￿ble sle￿ lo pirv¢ni fiaLKI iiid r Irre8ularilies Approv¢d by thc BoArd ofTiw*CS on .. D(fflna Johnson - Chair of Trusiess roL4yler & "ffcajurcr Janet R - Cfvfoundcr & 'fruslce 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 2026, 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. ## **Christoper Williams IAB Institute of Accountants and Bookkeepers** Right Balance Accountants & Business Consultants Ltd 5-6 Gray’s Yard Springfield Road Chelmsford Essex CM2 6QR 20/08/2026 Date: ….................................................. 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 2026** |**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**|**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
550,174
-
550,174
13,261
-
13,261
12,191
-
12,191
575,626
-
575,626
178,160
-
178,160
12,740
-
12,740
33,202
-
33,202
224,102
-
224,102
351,524
-
351,524
351,524
-
351,524
2,295,187
-
2,295,187
2,646,711
£
-
£
2,646,711
£
**2026**|**2025**
**Total**
**£**
163,596
16,862
2,444| |---|---|---| |||182,902| |||168,384
30,359
29,435| |||228,178| |||(45,276)| |||(45,276)
2,340,463| |||2,295,187
£| - 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 11 form part of these financial statements PilLb 5 THE ANIMAL RESCUE CHARITI. BALIYI CE SHEET AS AT 31ST fvIARCII 2026 2026 2025 Iyoles Flxed kn¢tJ Tan8ible Assets l.i4i,954 1.543.1 $3 1.545.954 .543.153 Current Amets Dcbior5 c￿ al ond llb hond 4.495 1.109.372 762.865 1.113.867 762,R65 Credliorj. arnounts fall￿8 duc within on¢ year 10 13.110 10,831 Ntf Current A*MtJ I,ILM),757 752,U34 Tolal A￿tt5 L¢J> Llabiii¢kJ £ 2.646,711 £ 2.295.187 Flnioced by: UnrtJlrl¢ted regervej: Relained surplus 2.646.711 2,295.187 £ 2.646,711 £ 2.295.187 The Board of TrUS￿e$ are saiisfies thai the organisat￿ is noi required ￿ have an audit ofihe by virtue of Ils levcl of turnover or by virtue of any requirem¢nl under its conslilution ￿ <%￿lW1*. tknrd of TruJicc.i alw acknowlcdge I￿1[ Tej￿)￿libIllry t(w cn5uiing Ihe orgoniwiinn kccp3 Pr￿￿1 Loun(in8 re¢(K(Is In accLYdance wilh Ihe requiiements of Ihe Charilies ALI 2011. Api)rovrd for Ji8nalurc by th¢ Muwcmeni Commjllcc". ru)￿¢. Th• no¢•8 on 6 to I I forni prl ofihw fin4ncial sthl•m•nis Page 6 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026** ## **1. ACCOUNTING POLICIES** ## _**Charity information**_ The Animal Rescue Charity is a charitable company limited by guarantee incorporated in England and Wales. Foxdells Sanctuary, Farnham Road, Bishops Stortford, Hertfordshire, CM23 1JB. ## _**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 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 Page 7 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **ACCOUNTING POLICIES … continued** ## _**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. ## **2. STAFF COSTS AND EMOLUMENTS** |**STAFF COSTS AND EMOLUMENTS**||| |---|---|---| ||**2026**|**2025**| ||**£**|**£**| |Gross salaries and wages|128,354|114,427| 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** |**3.**
**INVESTMENT INCOME**||| |---|---|---| |Interest receivable
**4.**
**OTHER INCOME**
Commissions
Fundraising
**5.**
Animal carers
Staff training
Vet fees and medication
Animal feed and sundries
Motor and travel 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**|**2026**
**£**
13,261
**2026**
**£**
3,479
8,712
12,191
**2026**
**£**
128,354
95
35,901
2,036
2,727
8,848
199
178,160
**2026**
**£**
12,740|**2025**
**£**
16,862| |||**2025**
**£**
2,444
-| |||2,444| |||**2025**
**£**
114,427
-
28,238
6,638
2,506
10,464
6,111| |||168,384| |||**2025**
**£**
30,359| Page 8 ## **THE ANIMAL RESCUE CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2026** ## **7. MANAGMENT AND ADMINISTRATION OF THE CHARITY** |Telephone
Computer expenses
Accountancy fees
Stationery, printing and computer
Advertising
Bank charges
Other interest paid
Insurances
Legal and professional
Payroll costs
Light and heat
Waste collection
Sundry expenses|**2026**
**£**
1,338
1,354
3,514
1,573
847
962
18
7,849
905
1,167
9,054
3,791
830
33,202|**2025**
**£**
1,400
1,465
3,154
750
277
465
-
6,069
126
1,044
10,995
2,218
1,472| |---|---|---| |||29,435| ## **8. FIXED ASSETS** |**Cost**
At 1st April 2025
Additions
Disposals
At 31st March 2026
**Depreciation**
At 1st April 2025
Charge for year
On disposals
At 31st March 2026
**Net Book Value**
At 31st March 2026
At 31st March 2025|**Plant,**
**Machinery**
**& Vehicles**
**£**
121,641
4,474
(3,500)
122,615
90,270
8,848
(3,033)
96,085
26,530
31,371|**Land and**
**Buildings**
**£**
1,511,782
7,642
-
1,519,424
-
-
-
-
1,519,424
1,511,782|**Total**
**£**
1,633,423
12,116
(3,500)| |---|---|---|---| ||||1,642,039| ||||90,270
8,848
(3,033)| ||||96,085| ||||1,545,954| ||||1,543,153| Page 9 ## **THE ANIMAL RESCUE CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2026** ## **9. DEBTORS** |**DEBTORS**||| |---|---|---| |Taxes
Prepayments
**CREDITORS: amounts falling due within one year**
Trade creditors
Taxes
Other creditors|**2026**
**£**
2,295
2,200
4,495
**2026**
**£**
12,346
-
764
13,110|**2025**
**£**
-
-| |||-| |||**2025**
**£**
7,388
2,744
699| |||10,831| ## **10. CREDITORS: amounts falling due within one year** Page 10 ## **THE ANIMAL RESCUE CHARITY** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2025** ## **11. INCOME AND EXPENDITURE - GRAPHICAL DATA** **----- Start of picture text -----**
Animal Rescue Charity - Income
Commissions: Fundraising: £8,712
£3,479 2%
Investment
1%
income: £13,261
2%
General donations:
£111,231
19%
Legacy donations:
£438,943
76%
**----- End of picture text -----**
**----- Start of picture text -----**
Animal Rescue Charity - Expenditure Other expenditure:
£15,969
7%
Motor expenses:
£2,727…
Light and heat:
£9,054
4%
Repairs, maintenance and
waste: £16,531
8%
Professional fees and
insurance : £13,435
6%
Animal care (wages,
vets fees and animal
feed): £166,386
74%
**----- End of picture text -----**
Page 11 **NOTES TO THE FINANCIAL STATEMENTS** ## **THE ANIMAL RESCUE CHARITY** **FOR THE YEAR ENDED 31ST MARCH 2026** ## **11. ASSET AND LIABILITIES - GRAPHICAL DATA** **----- Start of picture text -----**
Animal Rescue Charity - Total Assets
Debtors: £4,495 Plant and machinery: £26,530
0% 1%
Cash at bank and in hand:
£1,109,372
42%
Land and buildings:
£1,519,424
57%
**----- End of picture text -----**