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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The following section does not form part of the statutory financial statements: 

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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 -----**<br>
Carol Matthews =<br>Trustee<br>CINICAIC)<br>RAH)KOK.||<br>ane Prompson<br>Trustee<br>**----- End of picture text -----**<br>


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 -----**<br>
Carol Matthews ie Thompson<br>Trustee Trustee<br>**----- End of picture text -----**<br>


The notes on pages 10 to 19 form an integral part of these financial statements. 

Page 9 

1. 

## 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 -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Loss/(profit)|on|disposal|of tangible|fixed|assets|60|1,337|
|Depreciation|of tangible|fixed|assets|12,814|14,619|

**----- End of picture text -----**<br>


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