2025-04-05-accounts

Charity registration number: 1020383

Celia Cross-Greyhound Trust Annual Report and Financial Statements for the Year Ended 5 April 2025

Saul Fairholm Limited 12 Tentercroft Street Lincoln LN5 7D

Celia Cross-Greyhound Trust

Contents

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Celia Cross-Greyhound Trust Reference and Administrative Details

Charity name	Celia Cross-Greyhound Trust
Charity registration number	1020383
Trustees	Carol Matthews
	JaneThompson
	Michael Bowen
	Andrew Thompson
	Amanda Wedell (appointed 14'"November2024)
Independent Examiner	Richard Welsh (FCA)
	Saul Fairholm Limited
	12 Tentercroft Street
	Lincoln
	LNS7DB

Page 2

Celia Cross-Greyhound Trust Trustees’ Report

The financial statements have been prepared in accordance with accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice Second Edition October 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1020383

Principal Address

Sun Valley Kennels Shere Road West Clandon Guildford Surrey GU4 8SH

Trustees

Carol Matthews Jane Thompson Michael Bowen Andrew Thompson Amanda Wedell

Independent Examiner Richard Welsh (FCA) Saul Fairholm Limited Chartered Accountants 12 Tentercroft Street Lincoln LN5 7DB

Principal Bankers

National Westminster Bank Plc 1 Bridge Street Leatherhead KT22 8BT

Page 3

Celia Cross-Greyhound Trust

Trustees' Report (continued)

Secretary and Treasurer

Treasurer: Lesley Broomfield

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Celia Cross-Greyhound Trust is constituted by Deed of Trust dated 14th April 1993 and is a registered charity. Charity number 1020383.

Recruitment, appointment and resignation of Trustees

The Board of Trustees seeks to recruit new members to balance various skills required to manage the Charity but considers that the current members offer a variety of skills suitable for the running of the Charity. Where new Trustees are appointed, they are welcomed onto the board and spend time meeting the other members and the staff to understand the operations of the Charity. Training is, by necessity, tailored to individual needs depending on the knowledge gaps and experience of the individual involved.

Investment policy

The Trustees’ policy is to invest surplus funds in fixed interest deposits since the value of investments can fall. This is normally not the case with cash deposits, so investment risk is minimised.

Risk management

The Trustees do not consider that the Charity is exposed to any major risks but acknowledge that its current and future survival is heavily dependent on voluntary donations and the support of its many voluntary helpers and, in common with many other charities in the current economic climate, continues to be reliant on the goodwill of members and considers that it has adequate reserves to meet obligations now and in the future.

OBJECTIVES AND ACTIVITIES

Objectives and activities of the charity for the public benefit

The objective of the Charity is to rescue and relieve the suffering of Greyhounds and Lurchers (Sighthounds) that require care and attention. We provide a safe and secure environment, either at our kennels or within foster homes, to allow for rehabilitation until secure and loving permanent homes can be found. The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the reporting period, the Charity achieved the following:

• e 157 dogs were rehomed directly from the kennels into loving homes.

• e 5 dogs remain in permanent long-term foster care, with the Charity covering their lifetime veterinary treatment costs.

• e 51 dogs were successfully rehomed through collaboration with other charities and organisations.

• e 61 dogs were transported to other rescues when our kennels were at full capacity, with the Charity funding fuel and transport costs where required.

The Charity has established strong partnerships with other rescue organisations, enabling greater numbers of dogs to be helped, even when our own kennel space is limited.

We continue to work closely with members of the local traveller community, many of whom now approach the Charity for support with rehoming dogs after the lamping and coursing season, rather than abandoning them.

The need for rescue spaces for dogs from council pounds has risen significantly. These dogs are typically held for only seven days before being euthanised if no placement is found. This year, the Charity funded the neutering, microchipping, and vaccination of 36 hounds awaiting kennel spaces.

Page 4

Celia Cross-Greyhound Trust Trustees' Report (continued)

Although we are not part of the GBGB (Greyhound Board of Great Britain) rehoming scheme, the Charity continues to receive requests from trainers seeking support for their retired dogs. Sadly, there remain insufficient spaces for the number of dogs being retired each year, and the Trustees believe the GBGB retirement scheme requires urgent review.

In addition, the Charity funded external veterinary treatment for:

• e 12 dogs from greyhound trainers while awaiting kennel spaces, e 7 dogs belonging to owners unable to afford treatment, and e 6-council dogs requiring urgent veterinary care that we could not physically accommodate.

In Kind gifts we received at the kennels this year again have been very generous. Our Amazon Wish List continues to be popular with supporters, providing an estimated £4,400 worth of donated goods during the year. The Trustees extend their sincere gratitude to all those who contributed.

The Charity continues to invest in its online presence, which remains a key driver of fundraising and community engagement:

• e Facebook: over 14,300 followers engaging with daily updates. e Instagram: more than 3,000 followers and growing.

• e Twitter (X): over 3,900 followers.

• e TikTok: a new and growing platform used to showcase daily life at Sun Valley and to reach a wider audience.

Social media remains our principal fundraising tool, supplemented by seasonal on-site events at Sun Valley (particularly during the summer months) and regular street collections. We are actively seeking to expand our volunteer base to increase coverage across new areas.

The Trustees believe the Charity is well placed to continue saving the lives of many Greyhounds and Lurchers requiring sanctuary. We will continue to focus on:

• e Expanding our reach through social media and community engagement, e Strengthening partnerships with other rescue organisations, e Advocating for improvements in the GBGB retirement scheme, and e Supporting our network of foster carers and volunteers.

The Charity relies heavily on the dedication of its volunteers, supported by a small team of employed staff. Their combined efforts ensure the kennels are managed to a high standard, providing excellent care for both the dogs and visitors to our site. The Trustees are grateful for their ongoing commitment and contribution to the Charity’s success.

Management of the Charity

The decision-making process for the day to day running of the Charity is made by the Trustees and key management. The kennel manager, Jane Thompson, is also on the Board of Trustees and has the duty of ensuring that Trustee decisions are carried out and the staff and volunteers are co-ordinated in the daily activity of running the kennels.

Trustees determine the level of salaries paid to employees with the ultimate decision being made by the Chair of the Trustees. The salary level of the kennel manager is also set by the Chair of the Trustees and is detailed in note 7 to the accounts.

Page 5

Celia Cross-Greyhound Trust Trustees' Report (continued)

FINANCIAL REVIEW

Reserves policy

Approximately 29% of the Charity's reserves relate to restricted freehold property. The Trustees have therefore based their reserves policy on the liquid assets of the Charity. The Trustees policy is to maintain free reserves at a level at least equivalent to fund its future operations for six months. In addition, the Trustees acknowledge that, should the Charity be wound up, it would have liabilities to meet in respect of redundancy payments and therefore a level of cash reserves is maintained in respect of this eventuality, should it arise.

At Sth April 2025 the Charity held current assets of £261,484 (2024 - £294,558) and had fixed assets, including freehold property, of £689,459 (2024 - £701,994).

The Charity carries adequate reserves to enable it to continue operations for the foreseeable future and, as the very nature of the Charity's income is based upon public goodwill, the Trustees consider that through activities carried out to raise funding as well as continued donations towards the Charity, funding will continue to flow in. On this basis the Trustees consider it appropriate to prepare the Financial Statements of the charity on a going concern basis.

FUTURE DEVELOPMENTS

The nature of the Charity requires ongoing fundraising and a need by the Trustees to protect the funds the Charity accumulates to ensure that the good work carried out continues well into the future as there will always be sighthounds that need rescuing and re-homing.

FUNDS HELD

All liquid assets of the Charity are held in furtherance of its prime objective.

The Charity holds no funds as custodian trustee on behalf of others.

Approved by the Trustees on 15" September 2025 and signed on their behalf by:

----- Start of picture text -----
Carol Matthews =
Trustee
CINICAIC)
RAH)KOK.||
ane Prompson
Trustee
----- End of picture text -----

Page 6

Independent Examiner's Report to the Trustees of Celia Cross-Greyhound Trust

I report on the accounts of the Trust for the year ended 5 April 2025, which are set out on pages 7 to 19.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 201 1(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;

• follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and

• state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 you as 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 examiner's 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 Act; and

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sond Felli ron Wooled Richard M Welsh (FCA) Saul Fairholm Limited 12 Tentercroft Street Lincoln LN5 7DB

15" September 2025

Page 7

Celia Cross-Greyhound Trust

Statement of Financial Activities for the Year Ended 5 April 2025

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2025	2024
	Note	£	£	£	£
Incoming resources
Income resources from generated funds
Income from donations and legacies	2	193,380	-	193,380	206,812
Income from othertrading activities	4	14,153	-	14,153	9,126
Investment income	5	1,797	-	1,797	1,483
Total incoming resources		209,330	-	209,330	217,421
Resources expended
Costs ofgenerating funds
Fundraising trading: cost ofgoods
sold and othercosts	6	2,781	-	2,781	2,136
Charitable activities	6	246,005	1,250	247,255	237,963
Total resources expended		248,786	1,250	250,036	240,099
Net incoming resources before transfers		(39,456)	(1,250)	(40,706)	(22,678)
Transfers
Gross transfers between funds		-	-	-	-
Netmovement in funds		(39,456)	(1,250)	(40,706)	(22,678)
Reconciliation offunds
Total funds brought forward		625,253	238,250	863,503	886,181
Totalfundscarriedforward		585,797	237,000	822,797	863,503

The notes on pages [0 to 19 form an integral part of these financial statements.

Page 8

Celia-Cross Greyhound Trust Balance Sheet as at 5 April 2025

		2025		2024
	Note	£	£	£	£
Fixed assets
Tangible assets	9		689,459		701,994
Current assets
Stock and work inprogress	10	600		600
Debtors	11	26,188		24,476
Cash atbank and inhand		234,696		269,482
		261,484		294,558
Creditors: Amounts falling
duewithin oneyear	12	(11,176)		(9,913)
			250,308		284,645
Net current assets
Total assets less current			939,767		986,639
liabilities
Creditors: Amounts falling
due aftermorethan on year	13		(116,970)		(123,136)
Net assets			822,797		863,503
Thefunds ofthe charity:
Restricted funds	15		237,000		238,250
Unrestricted funds
Unrestricted income funds	15		585,797		625,253
Totalcharityfunds			822,797		863,503

The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Approved by the Board on 15 September 2025 and signed on its behalf by:

----- Start of picture text -----
Carol Matthews ie Thompson
Trustee Trustee
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The notes on pages 10 to 19 form an integral part of these financial statements.

Page 9

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Celia Cross-Greyhound Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted funds are only utilised against the projects to which the funder intended them for, although the charity in general does not receive restricted funding due to the nature of its activities.

Further details of each fund are disclosed in note 15.

Incoming resources

Voluntary income including donations, gifts, legacies and grants receivable is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

• (i) Those donated for resale which produce income when they are sold are valued at the amount actually realised.

• (ii) Those donated for onward transmission to beneficiaries are included in the statement of financial activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

• Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.

Shop income and income derived from events is recognised as earned (that is, as the related goods or services are provided).

Investment income is recognised on a receivable basis.

Donations and amounts received from events are credited to the Statement of Financial Activities when received. Tax reclaimable under gift aid is credited on a receivable basis. Legacies are recognised when notified if there is sufficient evidence that the legacy will be received and of the likely value. Interest is recognised when receivable.

Page 10

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

(continued)

Resources expended

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to expenditure. All expenditure is accounted for on an accruals basis. All expenditure is allocated to the appropriate category and includes attributable VAT which cannot be reclaimed. Expenditure is allocated between ‘costs of generating funds', ‘charitable expenditure’, ‘supporting costs' and ‘governance costs' on a functional basis. Costs of generating funds are the costs of trading for fundraising purposes.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examination Fees and costs linked to the strategic management ofthe Trust.

Fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Freehold property improvements 20% straight line method

Plant and machinery including motor vehicles 20% straight line method and 25% reducing balance

Restricted freehold land, calculated at 50% of the overall donated cost of £250,000, is not depreciated. The restricted freehold buildings are being depreciated over a term of 100 years commencing from April 1993.

Stock

Stocks are included in the financial statements at the lower of cost and net realisable value after making due allowance for any slow moving and obsolete items.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Page 11

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

sess (CONtinUed)

2. Income from donations and legacies

	Unrestricted	Restricted		Total Funds	Total Funds
	Funds	Funds		2025	2024
	£	£		£	£
Donations and legacies
Charities aid foundation	10,435		-	10,435	5,550
Legacies	8,500		-	8,500	33,239
Donation	144,118		-	144,118	129,974
Gift Aid tax reclaimed	21,122		-	21,122	21,255
Membership fees	1,705		-	1,705	9,594
	185,880		-	185,880	199,612
Grants
Grants— Hiliary Tangye Trust	3,100		-	3,100	3,000
Gifts in kind
Donated goods	4,400		-	4,400	4,200
	193,380		-	193,380	206,812

Incoming resources from voluntary income, grants and gifts in kind for 2024 were all unrestricted.

3. Grants receivable

					Unrestricted	Restricted		Total Funds	=Total Funds
					Funds	Funds		2025	2024
					Fs	£		£	£
Grants	—	Hiliary	Tangye	Trust	3,100		-	3,100	3,000
					3,100		-	3,100	3,000

4, Income from other trading activities

	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
			2025	2024
	£	£	£	£
Sale ofgoods and fundraising
Other fundraising events	11,708	-	11,708	4,526
Street and supermarket collections	2,445	-	2,445	4,600
	14,153	-	14,153	9,126

Incoming resources from generating funds were all unrestricted in 2024.

Page 12

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

(continued)

5. Investment income

			Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
					2025	2024
			£	£	£	£
Deposit	account	interest	1,797	-	1,797	1,483

Incoming resources from investment income were all unrestricted in 2024.

6. Total resources expended

	Sale ofgoods	Direct
	and	charitable	Total	Total
	fundraising	expenditure	2025	2024
	£	£	3	£
Direct costs
Fundraising	2,781	-	2,781	2,136
Employment costs	-	103,690	103,690	106,117
Rates and water	-	2,061	2,060	682
Light and heat	-	17,652	17,652	13,480
Insurance	-	2,333	2,333	2,117
Premises repairs	-	8,588	8,587	12,684
Other repairs	-	5,010	5,010	3,708
Stationery and post	-	659	659	393
Dog food and care	-	29,285	29,285	28,782
Veterinary costs	-	45,26]	45,261	35,745
Motor expenses	-	5,718	5,718	4,887
Accountancy fees	-	2000	2000	2000
Examiners fee	-	460	460	520
Legal costs	-	-	-	53
Bank charges	-	1,238	1,238	1,284
Loan interest	-	10,426	10,426	9,555
Dep’n offreehold	-	3,019	3,019	1,680
Dep’n ofplant	-	5,073	5,073	6,175
Dep’n ofvehicles	-	4,722	4,722	6,764
Loss on disposals	-	60	60	1,337
	2,781	247,255	250,036	240,099

Included within direct charitable expenditure is £1,238 (2024 - £1,284) relating to support costs and £2,460 (2024 - £2,573) relating to governance costs.

Included in freehold depreciation is an amount of £1,250 (2024 - £1,250) relating to expenditure on restricted assets.

Page 13

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

(continued)

Ts Trustees’ remuneration and expenses

Jane Thompson is a Trustee and also the kennel manager. Jane received a salary during the year of £22,880 (2024 - £22,880) with associated national insurance costs of £634 (2024 - £634) for her role as kennel manager, a position she held before becoming a Trustee. She receives no remuneration or benefits for her role as a Trustee.

Andrew Thompson is a Trustee and also the site manager. He is also married to Jane Thompson. Andrew received a salary during the year of £15,171 (2024 - £15,171) with associated national insurance costs of £279 (2024 - £279) for his role as site manager, a position he held before becoming a Trustee. He receives no remuneration or benefits for his role as a Trustee.

No other Trustees received any remuneration or benefits during the year. (2024 - £nil).

8. Net incoming resources

Net incoming resources is stated after charging:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Loss/(profit)|on|disposal|of tangible|fixed|assets|60|1,337| |Depreciation|of tangible|fixed|assets|12,814|14,619|

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Page 14

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

(continued)

Employees' remuneration

The average number of persons employed by the charity (including trustees) during the year, analysed by category, was as follows:

	2025	2024
	No.	No.
Kennel staff	3		3
Site manager	I
Management	l
	5		5

The aggregate payroll costs of these persons were as follows:

	2025	2024
	£	£
Wages and salaries	98,773	101,534
Social security	2.357	2,056
Other pension costs	2,560	2,527
	103,690	106,117

Included in wages and salaries are key management salaries of £38,051 (2024 - £38,051). This is allocated as a kennel manager salary of £22,880 (2024 - £22,880) and a site manager salary of £15,171 (2024 - £15,171).

The charity trustees were not paid or received any other benefits from employment with the Trust in the year (2024 - £nil) neither were they reimbursed expenses during the year (2024 - £nil).

No employees had employee benefits in excess of £60,000.

Page 15

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

(continued)

9. Tangible fixed assets

		Plant and
	Freehold interest	machinery
	in land and	including
	buildings	motor vehicles	Total
	£	£	£
Cost
As at6 April 2024	819,176	93,207	912,383
Additions	-	339	339
Disposals	-	(1,064)	(1,064)
As at 5 April 2025	819,176	92,482	911,658
Depreciation
As at 6 April 2024	146,009	64,380	210,389
Eliminated on disposals	-	(1,004)	(1,004)
Charge for the year	3019	9,795	12,814
As at 5 April 2025	149,028	73,171	210,389
Net book value
As at 5 April2025	670,148	19,311	689,459
Asat5April2024	673,167	28,827	701,994

Freehold land and buildings

Included in freehold land and buildings is land, valued at £225,000 by the trustees, which is not subject to depreciation charges, £125,000 of this relates to restricted assets and the remaining relates to unrestricted assets.

10. Stock and work in progress

		2025	2024
		£	£
	Stocks	600	600
11.	Debtors
		2025	2024
		£	£
	Other debtors	21,122	21,255
	Prepayments and accrued income	5,066	3,221
		26,188	24,476

Page 16

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

(continued)

12. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,267	4,841
Other creditors	726	726
Accruals and deferred income	4,183	4,346
	11,176	9,913

Creditors amounts falling due within one year includes the following liabilities, on which security has been given by the charity:

		2025	2024
		£	£
	Bank loans	6,267	4,841
13.	Creditors: Amounts falling due after one year
		2025	2024
	;	£	£
	Bank loans and overdrafts	116,970	123,136
	Creditors amounts falling due after more than one year includes the following liabilities,		on which
	security has been given by the charity:
		2025	2024
		£	£
	Bankloans	116,970	123,136

The bank loan is secured on the related asset.

Page 17

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

(continued)

14. Pension scheme

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £2,560 (2024 - £2,527).

There were no outstanding or prepaid contributions at either the beginning or end of the financial year.

15. = Analysis of funds

	At6 April	Incoming	Resources	Transfers	At 5 April
	2024	resources	expended		2025
	£	£	£	£	£
Unrestricted Funds
General fund	625,253	1,797	(241,605)	200,352	585,797
Donations under gift aid	-	85,989	-	(85,989)	-
Donations non gift aid	-	83,651	(4,400)	(79,251)	-
Legacies	-	8,500	-	(8,500)	-
Fundraising and sales	-	14,153	(2,781)	(11,372)	-
Charities aid foundation	-	10,435	-	(10,435)	-
Membership fees	-	1,705	-	(1,705)	-
Hiliary Tangye Trust	-	3,100	-	(3,100)	-
	625,253	209,330	(248,786)	-	585,797
Restricted Funds
Freehold property	238,250	-	(1,250)	-	237,000
	863,503	209,330	(250,036	-	822,797
	At6 April	Incoming	Resources	Transfers	At 5 April
	2023	resources	expended		2024
	£	£	£	£	£
Unrestricted Funds
General fund	646,681	1,483	(232,513)	209,602	625,253
Donations under gift aid	-	81,300	-	(81,300)	-
Donations non gift aid	-	74,129	(4,200)	(69,929)	-
Legacies	-	33,239	-	(33,239)	-
Fundraising and sales	-	9,126	(2,136)	(6,990)	-
Charities aid foundation	-	5,550	-	(5,550)	-
Membership fees	-	9,594	-	(9,594)	-
Hiliary Tangye Trust	-	3,000	-	(3,000)	-
	646,681	217,421	(238,849)	-	625,253
Restricted Funds
Freehold property	239,500	-	(1,250)	-	238,250
	886,181	217,421	(240,099)	-	863,503

Page 18

Celia Cross-Greyhound Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

( continued)

16. Net assets by fund

	Unrestricted	Restricted	Total Funds	Total Funds
	Funds	Funds	2025	2024
	£	£	£	£
Tangible assets	452,459	237,000	689,459	701,994
Current assets	261,484	-	261,484	294,558
Creditors: Amounts falling due
within one year	(11,176)	-	(11,176)	(9,913)
Creditors :Amounts falling due
aftermore than one year	(116,970)	-	(116,970)	(123,136)
Netassets	585,797	237,000	822,797	863,503

Comparative amounts for 2024 comprise tangible assets restricted of £238,250 and unrestricted of £463,744 (total £701,994), current assets unrestricted of £294,558, creditors falling due within one year unrestricted of £9,913 and creditors falling due after more than one year unrestricted of £123,136.

Page 19

Celia Cross-Greyhound Trust

Statement of financial activities by fund Year Ended 5 April 2025

	General	General
	fund 2025	fund 2024
	£	£
Incoming resources
Incoming resources from generated funds
Investment income	1,797	1,483
Government grants	=	Bay
Total incoming resources	1,797	1,483
Resources expended
Charitable activities	241,605	232,513
Total resources expended	241,605	232,513
Net incoming resources before transfers	(239,808)	(231,030)
Transfers
Gross transfers between funds	200,352	209,602
Netmovement in funds	(39,456)	(21,428)
Reconciliation offunds
Total funds brought forward	625,253	646,681
Totalfundscarriedforward	585,797	625,253

Page 20

Celia Cross-Greyhound Trust

Statement of financial activities by fund Year Ended 5 April 2025

(continued)

(continued)
	Donations	Donations
	under gift	under gift
	aid	aid
	2025	2024
	£	£
Incoming resources
Incoming resources from generated funds
Income from donations and legacies	85,989	81,300
Total incoming resources	85,989	81,300
Net incoming resources before transfers	85,989	81,300
Transfers
Gross transfers between funds	(85,989)	(81,300)
Reconciliation offunds
Totalfundscarriedforward	-	-

This page does not form part of the statutory financial statements.

Page 21

Celia Cross-Greyhound Trust

Statement of financial activities by fund Year Ended 5 April 2025

(continued)

(continued)
	Donations	Donations
	non gift	non gift
	aid	aid
	2025	2024
	£	£
Incoming resources
Incoming resources from generated funds
Income from donations and legacies	83,651	74,129
Total incoming resources	83,651	74,129
Resources expended
Costs ofgenerating funds
Fundraisingtrading: cost ofgoods sold and other costs	4,400	4,200
Total resources expended	4,400	4,200
Net incoming resources before transfers	79,251	69,929
Transfers
Gross transfers between funds	(79,251)	(69,929)
Reconciliation offunds
Totalfundscarriedforward	-	-

This page does not form part of the statutory financial statements.

Page 22

Celia Cross-Greyhound Trust

Statement of financial activities by fund Year Ended 5 April 2025

(continued)
	Legacies	Legacies
	2025	2024
	£	£
Incoming resources
Incoming resources from generated funds
Income from donations and legacies	8,500	33,239
Total incoming resources	8,500	33,239
Net incoming resources before transfers	8,500	33,239
Transfers
Gross transfers between funds	(8,500)	(33,239)
Reconciliation offunds
Totalfundscarriedforward	-	-

This page does not form part of the statutory financial statements.

Page 23

Celia Cross-Greyhound Trust

Statement of financial activities by fund Year Ended 5 April 2025

(continued)

	Fundraising	Fundraising
	and sales	and sales
	2025	2024
	£	£
Incoming resources
Incoming resources from generated funds
Income from donation and legacies	11,708	4,526
Income from charitable activities	2,445	4,600
Total incoming resources	14,153	9,126
Resources expended
Costs ofgenerating funds
Fundraising trading: cost ofgoods sold and other costs	2,781	2,136
Total resources expended	2,781	2,136
Net incoming resources before transfers	11,372	6,990
Transfers
Gross transfers between funds	(11,372)	(6,990)
Reconciliation offunds
Totalfundscarriedforward	-	-

This page does not form part of the statutory financial statements.

Page 24

Celia Cross-Greyhound Trust Statement of financial activities by fund Year Ended 5 April 2025

(continued)

	Charities	Charities
	aid	aid
	foundation	foundation
	2025	2024
	£	£
Incoming resources
Incoming resources from generated funds
Income from donations and legacies	10,435	5,550
Total incoming resources	10,435	5,550
Net incoming resources before transfers	10,435	5,550
Transfers
Gross transfers between funds	(10,435)	(5,550)
Reconciliation offunds
Totalfundscarriedforward	-	-

This page does not form part ofthe statutory financial statements.

Page 25

Celia Cross-Greyhound Trust Statement of financial activities by fund Year Ended 5 April 2025

(continued)

	Membership	Membership
	fees	fees
	2025	2024
	£	£
Incoming resources
Incoming resources from generated funds
Income from donations and legacies	1,705	9,594
Total incoming resources	1,705	9,594
Net incoming resources before transfers	1,705	9,594
Transfers
Gross transfers between funds	(1,705)	(9,594)
Reconciliation offunds
Totalfundscarriedforward	-	-

This page does not form part of the statutory financial statements.

Page 26

Celia Cross-Greyhound Trust

Statement of financial activities by fund Year Ended 5 April 2025

(continued)

	Hiliary	Hiliary
	Tangye	Tangye
	Trust	Trust
	2025	2024
	£	£
Incoming resources
Incoming resources from generated funds
Income from donations and legacies	3,100	3,000
Total incoming resources	3,100	3,000
Net incoming resources before transfers	3,100	3,000
Transfers
Gross transfers between funds	(3,100)	(3,000)
Reconciliation offunds
Totalfundscarriedforward	:	:

This page does not form part of the statutory financial statements.

Page 27

Celia Cross-Greyhound Trust

Statement of financial activities by fund Year Ended 5 April 2025

(continued)

	Freehold	Freehold
	property	property
	2025	2024
	£	£
Resources expended
Charitable activities	1,250	1,250
Total resources expended	1,250	1,250
Net movement in funds	(1,250)	(1,250)
Reconciliation offunds
Total funds brought forward	238,250	239,500
Totalfundscarriedforward	237,000	238,250

This page does not form part of the statutory financial statements.

Page 28