Charity number: 1052158
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
REPORT OF THE TRUSTEES AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Report of the Trustees | 2-4 |
| Statement of Trustees Responsibilities | 5 |
| Independent Examiner’s Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Cash Flow Statement | 9 |
| Notes to the Accounts | 10-14 |
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
Status
The Charity is an unincorporated charity, registered on 22 January 1996.
Trustees
Angela Bell Chair Kathleen Bailey Secretary Malcolm Bailey Trustee Ann Hibbert Trustee Barry Atkinson Trustee (appointed 30 April 2025)
Charity Registered Number
1052158
Principal Office
23 Skiers View Road Hoyland Barnsley South Yorkshire S74 0BT
Independent Examiners
P H Bowden, ACA, FCCA Paul Howley & Co Ltd Chartered Certified Accountants 42 Pitt Street Barnsley South Yorkshire S70 1BB
Bankers
Santander UK Plc National Westminster Bank Plc
Page 1
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report together with the accounts of Barnsley and District Animal Rescue Charity (‘the charity’) for the year ended 31 March 2025. The annual report and accounts comply with the Charities Act 2011, the requirements of the charity’s governing document, and the 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity was registered on 22 January 1996 and is governed by a constitution adopted on 9 May 1995 as amended on 7 November 1995, 21 September 2004 and 20 July 2010. The charity is an unincorporated association and is a registered charity, number 1052158. The principal office is 23 Skiers View Road, Hoyland, Barnsley, South Yorkshire, S74 0BT.
The charity is governed by its trustees, who form the Executive Committee which meets as necessary to oversee activities. Day to day operations are managed by the trustees with the assistance of two managers, one who deals with shop matters, the other with all kennel matters.
PUBLIC BENEFIT
The trustees have considered the Charity Commission’s guidance on public benefit and consider that the charity complies with the guidance. The charity’s activities relate to its legal purpose of applying its income for the benefit of charitable objects and purposes, as the trustees deem fit.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The objects of the charity are:
-
To relieve the suffering of animals who are in need of care and attention in particular by rescuing stray and unwanted animals and finding homes for them, and to provide veterinary treatment where necessary; and
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To advance the education of the public in all matters relating to the care of animals.
The charity aims to maintain high standards of care for abandoned animals and find suitable homes for them.
FACTORS RELEVANT TO ACHIEVING OBJECTIVES
The ability of the charity to achieve its objectives naturally depends on the amount of funds it has at its disposal. The costs of providing an appropriate level of care to the animals rescued are substantial and consequently the more income that can be generated from the various fundraising activities the better. The charity can only carry out meaningful work if people are aware of its existence and operations. To this end, work is ongoing in the community to continue to raise the profile of the charity and to spread the word about what we do, more details of which can be found in the review section below.
INVESTMENT POLICY
All reserves that are not represented by fixed assets and working capital are held in accounts with the charity’s bankers. The charity does not undertake other investments as they may carry excessive risk.
FUNDRAISING
As in past years the charity raises money in various ways, including donations, animal adoptions, and the operation of charity shops. Other sources include commission from the sale of Petplan insurance. The charity currently operates 8 shops, all of which are rented.
Page 2
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
The financial performance of the charity and its net assets and liabilities are detailed within the Statement of Financial Activities, the Balance Sheet, and the related notes contained within this document.
In brief, total incoming resources amounted to £541,882 (previous year: £582,507). Total outgoing resources were £495,593 (previous year: £507,104).
The surplus of incoming resources compared to resources expended was £46,289 (previous year: £75,403).
The charity had total accumulated funds at the year-end of £416,991 (previous year: £370,702), all of which is represented by unrestricted funds. Cash and bank balances were £330,205 (previous year: £340,775).
RISK MANAGEMENT
The trustees identify and review risks to which the charity is exposed, to ensure that appropriate controls are in place. Major risks have been identified as:
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Staff and volunteers’ exposure to potentially dangerous animals.
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Staff and volunteers’ exposure to infection and diseases.
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Depletion of reserves due to insufficient fundraising or adverse economic conditions; and
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The possibility of financial misappropriation because of the nature of the charity’s retail operations.
The trustees have put procedures in place to minimise and manage these risks.
REVIEW OF PERFORMANCE AGAINST NON-FINANCIAL OBJECTIVES
During the year to 31 March 2025, we continued our efforts in rescuing and rehoming dogs, cats and rabbits. During this period, we also helped other rescues in and out of our area by supporting them in their work.
We rehomed 13 dogs and 25 cats during this period. We also rescued and rehomed 81 rabbits. All of our animals were neutered if not already done by previous owners. They were all health checked by our vet and vaccinated. Potential adoptees were carefully vetted and home checked by our team prior to being allowed to adopt one of the animals in our care. Our standards are high and where necessary on rare occasions we had to refuse to allow adoptions to go through. Because of our high standards we rarely have any of our animals returned. We have always had a No Kill policy so any animal in our care stays until a suitable home can be found.
RESERVES POLICY
The trustees consider that the level of free reserves (i.e. unrestricted funds that are not invested in or financed by fixed assets) should be maintained at a level in excess of £300,000. With such reserves, the trustees feel that should any particular source of funding be terminated, for example by the closure of a shop, the charity would be able to continue in operation until additional funding is secured. At the balance sheet date free reserves amounted to approximately £350,000.
Page 3
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEE RECRUITMENT AND TRAINING
Trustees are made aware of their responsibilities at the time of their appointment and are kept abreast of changes in charity law and any matters affecting the performance of the charity.
PAY AND REMUNERATION POLICY
Details of trustees’ remuneration are given in note 4a to the accounts. Two trustees received remuneration during the year. The policy of the charity is that trustees may be paid for their involvement in the day-today operations if applicable, but not for governance activities. Any remuneration paid under this policy is set at the level of the National Minimum Wage.
RELATED PARTIES
Details of related party transactions are given in note 11 to the accounts.
FUTURE PLANS
We have no current plans to open any more shops. The focus on retail sales remains high, and we have now improved our sales by all our shops having a card facility, which has helped to keep our sales at a high level.
INDEPENDENT EXAMINERS
The independent examiners, Paul Howley & Co Ltd, have expressed a willingness to continue in office.
Signed on behalf of the trustees
………………………………………………… Kathleen Bailey Trustee and Secretary
22 December 2025
Page 4
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the annual report and the accounts in accordance with applicable law and regulations.
Charity law requires the trustees to prepare accounts for each financial year. Under that law the trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The accounts are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing these accounts, the trustees are required to follow best practice and:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures that are disclosed and explained in the accounts;
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with relevant legislation. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees confirm that they have complied with their duty under section 17(5) of the Charities Act 2011 to have due regard to guidance published by the Charity Commission.
Signed on behalf of the trustees
………………………………………………… Kathleen Bailey Trustee and Secretary
22 December 2025
Page 5
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY INDEPENDENT EXAMINER’S REPORT
I report to the trustees on my examination of the accounts of the Barnsley and District Animal Rescue Charity (‘the charity’) for the year ended 31 March 2025, which are set out on pages 7 to 14.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts as required under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with the accounting records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no other concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
.
………………………………………………… P H Bowden, FCCA, ACA Paul Howley & Co Ltd Chartered Certified Accountants 42 Pitt Street Barnsley S70 1BB
Date: 22 December 2025
Page 6
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| INCOMING RESOURCES | |||
| Voluntary income |
2 | 43,798 | 73,273 |
| Activities for generating funds | 3 | 486,744 | 494,993 |
| Rents receivable | - | 3,781 | |
| Animal adoptions | 11,340 | 10,460 | |
| __ | __ | ||
| Total Incoming Resources | 541,882 | 582,507 | |
| __ | __ | ||
| OUTGOING RESOURCES | |||
| Costs of generating funds: | |||
| Fundraising expenses and other costs | 4 | 322,180 | 309,135 |
| Charitable activities | 4 | 128,877 | 158,425 |
| Governance costs | 4 | 44,536 | 39,544 |
| ____ | __ | ||
| Total Outgoing Resources | 495,593 | 507,104 | |
| __ | __ | ||
| Movement in Total Funds for the Year | 46,289 | 75,403 | |
| Total Funds at 1 April 2025 | 10 | 370,702 | 295,299 |
| __ | __ | ||
| TOTAL FUNDS AT 31 MARCH 2025 | 10 | 416,991 | 370,702 |
| __ | __ |
Note: All funds are unrestricted
The annexed notes form part of these accounts
Page 7
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
BALANCE SHEET AT 31 MARCH 2025
| Note FIXED ASSETS Tangible fixed assets 6 CURRENT ASSETS Cash at bank and in hand 7 Debtors and prepayments 8 CREDITORS: Amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETS LESS TOTAL LIABILITIES FINANCED BY: UNRESTRICTED FUNDS 10 TOTAL FUNDS AT 31 MARCH 2025 10 |
2025 £ 68,685 _ 330,205 29,922 _ 360,127 (11,821) _ 348,306 _ 416,991 _ 416,991 _ 416,991 |
2024 £ 39,080 _ 340,775 8,484 _ 349,259 (17,637) _ 331,622 _ 370,702 |
|---|---|---|
| _ 370,702 _ 370,702 |
Note: All funds are unrestricted
The accounts were approved by the trustees on 22 December 2025 and signed on their behalf by:
………………………………………………… Kathleen Bailey, Trustee and Secretary
………………………………………………… Malcolm Bailey, Trustee
The annexed notes form part of these accounts
Page 8
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025
| Note Cash flows from operating activities Cash generated from operations A Net cash flow from operating activities Cash flows from investing activities Fixed asset additions Net cash flow from operating activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period 7 Note A Reconciliation of net income / (expenditure) to net cash flow from operating activities Net income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation (Increase) / decrease in debtors Increase / (decrease) in creditors Net cash flow from operating activities |
2025 £ 25,411 _ 25,411 _ (35,980) _ (35,980) _ (10,569) 340,775 _ 330,206 _ 46,289 6,376 (21,437) (5,817) __ 25,411 |
2024 £ 65,127 _ 65,127 _ (26,446) _ (26,446) _ 38,681 302,094 __ 340,775 |
|---|---|---|
| _ 75,403 5,492 (1,938) (13,830) _ 65,127 |
Page 9
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
1.1 Basis of preparation of the accounts
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The Financial statements have been prepared in accordance with the 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), and the Charities Act 2011.
The Barnsley and District Animal Rescue Charity is an unincorporated charity which meets the definition of a public benefit entity under FRS 102.
Having considered the charity’s finances and future activities the trustees are satisfied that the accounts should continue to be prepared on the going concern basis.
1.2 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Society and which have not been designated for other purposes. All funds held are unrestricted funds.
1.3 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the accounts for services donated by volunteers.
Legacies are monitored from notification and recognized in the accounts when there is certainty of receipt.
1.4 Resources expended
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Payments due under operating leases are recognized as and when they fall due.
Page 10
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025
1.5 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles 20% on reducing balance Fixtures fittings and equipment 25% on reducing balance Cattery Straight line over 20 years
Where there is evidence to show that the value of an asset has become impaired, the asset is written down to its recoverable amount.
1.6 Impairment of fixed assets
At each reporting period end date, the trustees review the carrying amounts of tangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine and account for the impairment loss.
2.
3.
VOLUNTARY INCOME
| VOLUNTARY INCOME | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Donations and sundry | 28,970 | 44,732 |
| Legacies | 14,828 | 28,541 |
| __ | __ | |
| 43,798 | 73,273 | |
| __ | __ | |
| ACTIVITIES FOR GENERATING FUNDS | ||
| 2025 | 2024 | |
| £ | £ | |
| Fundraising income: | ||
| Shop sales | 481,898 | 490,917 |
| Pet insurance commission | 4,846 | 4,076 |
| __ | __ | |
| 486,744 | 494,993 | |
| __ | __ | |
| Fundraising expenses (see note 4): | ||
| Fundraising costs | (322,180) | (309,135) |
| __ | __ | |
| Net income from activities for generating funds | 164,564 | 185,858 |
| __ | __ |
Page 11
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025
4. COSTS
| COSTS | |||||
|---|---|---|---|---|---|
| Fund- | Charitable | Govern- | Total | Total | |
| raising | activities | ance | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Wages and salaries | 190,973 | 51,607 | 27,693 | 270,273 | 262,892 |
| Staff pensions | 1,909 | 805 | - | 2,714 | 2,760 |
| Rent | 68,621 | 21,127 | - | 89,748 | 98,582 |
| Rates and water | 6,715 | - | - | 6,715 | 8,581 |
| Telephone and office costs | 5,777 | 2,476 | - | 8,253 | 9,307 |
| Insurance | 3,467 | - | - | 3,467 | 4,360 |
| Light and heat | 12,786 | 2,874 | - | 15,660 | 21,497 |
| Commercial waste | 7,914 | 3,392 | - | 11,306 | 14,017 |
| Repairs | 8,980 | 3,533 | - | 12,513 | 15,200 |
| Sundry expenses | 4,071 | 1,744 | - | 5,815 | 5,425 |
| Veterinary and medicines | - | 25,621 | - | 25,621 | 19,334 |
| Kennel costs | - | 1,306 | - | 1,306 | 2,745 |
| Van running costs | 6,270 | 2,688 | - | 8,958 | 10,076 |
| Animal feeds/consumables | - | 7,177 | - | 7,177 | 7,520 |
| Donations made | - | 500 | - | 500 | 1,500 |
| Professional fees | - | - | 1,863 | 1,863 | 1,236 |
| Accountancy and payroll | - | - | 12,580 | 12,580 | 12,319 |
| Independent examiners fees | - |
- | 2,400 | 2,400 | 2,400 |
| Bank charges | 2,348 | - | - | 2,348 | 1,861 |
| Depreciation | 2,349 | 4,027 | - | 6,376 | 5,492 |
| __ | __ | __ | __ | __ | |
| 322,180 | 128,877 | 44,536 | 495,593 | 507,104 | |
| __ | __ | __ | __ | __ |
Where costs cannot be specifically allocated, they have been allocated 70% to fundraising and 30% to charitable activities.
| 4a. | STAFF COSTS | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Gross wages and salaries | 260,218 | 254,379 | |
| Employers’ NI | 10,056 | 8,513 | |
| Pension costs | 2,713 | 2,760 | |
| __ | __ | ||
| 272,987 | 265,652 | ||
| __ | __ | ||
| The average number of employees during the year was: | 17 | 19 |
Trustees’ remuneration:
For the day to day running of the charity Kathleen Bailey received remuneration of £16,081 (previous year: £13,315), Malcolm Bailey received remuneration of £10,689 (previous year: £9,799). The remuneration was approved by the Executive Committee.
No trustees received expenses during the year or during the preceding year. No employee earned over £60,000 during the year or during the preceding year.
Page 12
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025
| 6. TANGIBLE FIXED ASSETS Motor Vehicles £ Cost At 1 April 2023 to 31 March 2024 29,938 Additions - 29,938 Depreciation At 1 April 2024 17,675 Charge for the year 2,452 20,127 Net Book Value At 31 March 2024 12,262 At 31 March 2025 9,811 7. CASH AT BANK AND IN HAND Cash balances Santander current account NatWest current account 8. DEBTORS AND PREPAYMENTS Debtors Prepayments VAT repayable |
Fixtures & Fittings £ 30,213 - 30,213 26,598 904 27,502 3,615 2,711 2025 £ 2,282 198,629 129,294 _ 330,205 _ 2025 £ 14,919 3,025 11,978 _ 29,922 _ |
Kennels & Cattery Total £ £ 24,424 84,575 35,980 35,980 60,404 120,555 1,221 45,494 3,020 6,376 4,241 51,870 23,203 39,080 56,163 68,685 2024 £ 4,565 207,353 128,857 _ 340,775 _ 2024 £ - 2,466 6,018 _ 8,484 _ |
Total £ 84,575 35,980 |
|---|---|---|---|
| 120,555 | |||
| 45,494 6,376 |
|||
| 51,870 | |||
| 39,080 | |||
| 68,685 | |||
Page 13
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY
NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31 MARCH 2025
9. CREDITORS: amounts falling due within one year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Trade creditors | 4,494 | 6,182 | |
| Sundry creditors and accruals | 4,552 | 8,415 | |
| Taxation and social security | 2,775 | 3,040 | |
| __ | __ | ||
| 11,821 | 17,637 | ||
| __ | __ | ||
| 10. | ACCUMULATED FUND | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Balance at 1 April 2024 | 370,702 | 295,299 | |
| Movement in funds for the year | 46,289 | 75,403 | |
| __ | _ | ||
| Balance at 31 March 2024 | 416,991 | 370,702 | |
| __ | __ |
11. RELATED PARTIES
During the year a granddaughter of trustees Kathleen and Malcolm Bailey was paid £12,149 (2024: £7,653) for rent and labour costs associated with the kennel activities. These transactions were on an arm’s length basis.
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