2025-03-31-accounts - Warrington Animal Welfare

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REGISTERED CHARITY NUMBER: 1057149

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Warrington Animal Welfare

Contents of the Financial Statements for the Year Ended 31 March 2025

		Page
Report of the Trustees	1	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8	to	15
Detailed Statement of Financial Activities	16	to	17

Warrington Animal Welfare

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Charity are to relieve the suffering of domestic animals who are in need of care and attention and in particular, by assisting with the cost of neutering and treatment of sick and injured animals and by re-housing unwanted animals. The work of the Charity is to be carried out in the Borough of Warrington and surrounding area.

Our Mission is to:

Raise awareness of the importance of Neutering and Microchipping Provide low cost neutering for pets whose owners are on benefits/low income Offer help and assistance to rehome unwanted pets

Significant activities

WAW continues to work with dogs, cats (including feral cats), rabbits and guinea pigs that are in need in and around the local area. We continue to financially assist people on benefits and low income to help neuter their pets, our work is predominantly with cats and a small percentage of dogs that are considered high risk of breeding.

Cats Protection have continued their advocacy partnership with WAW and gave the charity an allowance of community neutering vouchers at the beginning of 2025 enabling to help the most vunerable cats, WAW were very proud to be chosen by CP Head office to be part of their pilot scheme for the whole of the UK, our target areas were Warrington, St Helens, Runcorn and Widnes. We are very grateful to Cats Protection for their generosity in assisting with our work and hopefully the scheme will commence for many years.

During the year, we re-homed 427 cats, 90 dogs, 22 rabbits, 11 guinea pigs and 2 rats.

Public benefit

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Volunteers

The charity would like to thank volunteers for their contribution which benefits from hundreds of voluntary hours. We have seen the number of volunteers stay consistent to the previous year of an average of 6 to 7 volunteers a day assisting at the centre with daily chores of cleaning, dog walking, admin and transporting. This equates to 336- 400 hours per week voluntary hours. The volunteers are a major asset to the charity and without them we would not be able to function in the same capacity due to restricted funds.

Page 1

Warrington Animal Welfare

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The year was yet another financial challenge with an increase in animals being surrendered and the public asking for help with their pets due to private veterinary fees escalating. There was a considerable increase in unwanted cats and kittens, often with over 100 cats in our care at any one time, the charity worked at full capacity throughout the year. The neutering clinic was operational 2 days as per the previous year due to restricted funds, with an additional vaccination clinic on a Wednesday, kindly run by volunteer vets.

In June 2024, we held a neuter event at our clinic under the campaign name 'Fathers Day' which concentrated on neutering male cats, 64 in total were neutered from Warrington, Widnes and Runcorn area. Also, to celebrate World Spay Day, our 5th Annual event took place on the 8th and 9th March 2025. It was held at the charity's onsite clinic, over the two days, we proudly neutered 81 cats from the Warrington, Widnes and Runcorn ares.. The vets and nurses all donated their time to make this event possible and in the long run to prevent many unwanted pregnancies. Also, on the day we were helped by 9 volunteers assisting with admin, cleaning and transporting cats back to their owners.

During this year we saw an increase in fundraising activities from the general public, ranging from bake sales, marathons, bike rides, selling items on Vinted and the staff at Bank Quay station, with their continued support, selling 2nd- hand books at the station throughout the year.

Investment performance

The Trustees have decided that surplus funds not required for the day-to-day running of the charity are held deposit accounts to gain maximum income, flexibility and security of capital.

FINANCIAL REVIEW

Principal funding sources

The charity is supported by grants and the partnership with Cats Protection, however, a large part of the charity's income is dependant on donations from the general public, ecumenical organisations and the business community. Given the economic climate, the level of donations may fluctuate from year to year.

Reserves policy

The Trustees have decided, because of the dependence on external donors, to set the level of reserves at an amount equivalent to one year's unrestricted expenditure. With the ring-fencing of funds held for building work within the Designated Building Fund, the General Reserves balance is £244,020 of which freely available cash is £124,712. The charity will continue to work towards maintaining a level of £85,000 in available cash general reserves, being approximately 4 months operating costs.

Donations

During the year, the charity made donations totalling £2,732. The breakdown of these is detailed below:

	£
Liverpool CW Bengal	2,000
Just Giving - Fundraiser 12 monthly payments of 46.80	562
Animal Trust	100
Worcester Dog Run	70
Total	2,732

Page 2

Warrington Animal Welfare

Report of the Trustees for the Year Ended 31 March 2025

FUTURE PLANS

Due to the increasing demand for assistance for neutering we are planning to do extra campaign days in the local community, any extra funds via fund raising or donations will be invested in the neutering clinic. The plans for relocating due to future development in the area has been put back for the foreseeable future by the developers so we have no plans to update the centre only general maintenance.

In February 2026 we plan to hold another World Spa Day event.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Trust was formed and the constitution was adopted on 29th June 1996. The Trust is registered with the Charities Commission under charity number 1057149.

Recruitment and appointment of new trustees

The recruitment of new trustees is normally from the pool of volunteers who help the Charity and will be formally elected by the board of trustees at the AGM.

Induction and training of new trustees

All trustees are offered an induction package, including information about the charity, meetings with staff and Charity Commission trustee's leaflets. All trustees are invited to participate in relevant training.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1057149

Principal address

Warrington Animal Welfare Centre Slutchers Lane Bank Quay Warrington Cheshire WA1 1NA

Trustees

Mrs J Thornton Treasurer Mrs L Maudsley Secretary (resigned 25.4.25) Mrs J M Pickett Mrs M Rigby (appointed 25.4.25) S J Marsh (appointed 25.4.25)

Independent Examiner

Hayley Jardine BFP ACA Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

Page 3

Warrington Animal Welfare

Report of the Trustees for the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS Advisers

Bankers NatWest 23 Sankey Street Warrington WA1 1XG

Bath Building Society 15 Queen Street Bath BA1 2HN

Approved by order of the board of trustees on 20 January 2026 and signed on its behalf by:

Mrs J Thornton - Trustee

Page 4

Independent Examiner's Report to the Trustees of Warrington Animal Welfare

Independent examiner's report to the trustees of Warrington Animal Welfare

I report to the charity trustees on my examination of the accounts of Warrington Animal Welfare (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
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 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.

Hayley Jardine BFP ACA

Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

20 January 2026

Page 5

Warrington Animal Welfare

Statement of Financial Activities for the Year Ended 31 March 2025

31.3.25
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
358,913
Charitable activities
Animal care
-
Investment income
3
889
Other income
19,871
Total
379,673
EXPENDITURE ON
Charitable activities
4
Animal care
207,412
Spay and neutering clinic
41,707
Other
5,793
Total
254,912
NET INCOME
124,761
RECONCILIATION OF FUNDS
Total funds brought forward
295,648
TOTAL FUNDS CARRIED FORWARD
420,409

31.3.24
Total
funds
£
283,194
450
703
12,540
296,887
179,473
40,308
22,401
242,182
54,705
240,943
295,648

The notes form part of these financial statements

Page 6

Warrington Animal Welfare

Balance Sheet 31 March 2025

		31.3.25	31.3.24
		Unrestricted	Total
		funds	funds
	Notes	£	£
FIXED ASSETS
Tangible assets	7	128,220	129,140
CURRENT ASSETS
Debtors	8	6,639	9,326
Cash at bank		301,101	168,643
CREDITORS		307,740	177,969
Amounts falling due within one year	9	(15,551)	(11,461)
NET CURRENT ASSETS		292,189	166,508
TOTAL ASSETS LESS CURRENT
LIABILITIES		420,409	295,648
NET ASSETS		420,409	295,648
FUNDS	10
Unrestricted funds		420,409	295,648
TOTAL FUNDS		420,409	295,648

The financial statements were approved by the Board of Trustees and authorised for issue on 20 January 2026 and were signed on its behalf by:

J M Pickett - Trustee

J Thornton - Trustee

The notes form part of these financial statements

Page 7

Warrington Animal Welfare

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling and all values are rounded to the nearest pound (£) expect when otherwise stated.

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows;
the requirement of paragraph 3.17(d);
the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirement of paragraph 33.7.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants,is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. `

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

continued...

Page 8

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Expenditure

Expenditure on charitable activities includes the costs incurred by the charity to enable it to fulfil its core operations.
Other expenditure represents those items not falling into any other heading.

Governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on cost Motor vehicles - 25% on cost

The land and buildings are maintained to a high standard and are therefore not depreciated.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

Basic financial assets

continued...

Page 9

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Cash and cash equivalents

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

continued...

Page 10

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Cash and cash equivalents

Employee benefits

The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

DONATIONS AND LEGACIES

2.

Animal adoptions Donations Gift aid Legacies INVESTMENT INCOME Deposit account interest CHARITABLE ACTIVITIES COSTS Animal care Spay and neutering clinic	Direct Costs £ 188,678 41,707 230,385	31.3.25 £ 69,779 134,632 4,502 150,000 358,913 31.3.25 £ 889 Support costs £ 18,734 - 18,734	31.3.24 £ 68,406 206,288 8,500 - 283,194 31.3.24 £ 703 Totals £ 207,412 41,707 249,119

3. INVESTMENT INCOME

4. CHARITABLE ACTIVITIES COSTS

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

There were no trustees expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024. There were however, a number of reimbursed charitable expenses paid to the trustees. These totalled £18,339 for 2025 (2024: £16,802).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

continued...

Page 11

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

Animal care worker No employees received emoluments in excess of £60,000. 7. TANGIBLE FIXED ASSETS Freehold property £ COST At 1 April 2024 and 31 March 2025 122,588 DEPRECIATION At 1 April 2024 - Charge for year - At 31 March 2025 - NET BOOK VALUE At 31 March 2025 122,588 At 31 March 2024 122,588 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors VAT refundable Prepayments	Plant and machinery £ 9,055 5,750 920 6,670 2,385 3,305	31.3.25 6 Motor vehicles £ 17,315 14,068 - 14,068 3,247 3,247 31.3.25 £ - 3,576 3,063 6,639	31.3.24 8 Totals £ 148,958 19,818 920 20,738 128,220 129,140 31.3.24 £ 1,267 6,385 1,674 9,326

continued...

Page 12

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
10.
MOVEMENT IN FUNDS
Net
movement
At 1.4.24
in funds
£
£
Unrestricted funds
General fund
295,648
124,761
Designated building fund
-
-
295,648
124,761
TOTAL FUNDS
295,648
124,761
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
379,673
TOTAL FUNDS
379,673
Comparatives for movement in funds
At 1.4.23
£
Unrestricted funds
General fund
240,943
TOTAL FUNDS
240,943

31.3.25
31.3.24
£
£
6,512
1,757
9,039
9,704
15,551
11,461
Transfers
between
At
funds
31.3.25
£
£
(176,389)
244,020
176,389
176,389
-
420,409
-
420,409
Resources
Movement
expended
in funds
£
£
(254,912)
124,761
(254,912)
124,761
Net
movement
At
in funds
31.3.24
£
£
54,705
295,648
54,705
295,648

continued...

Page 13

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 296,887 296,887	Resources Movement expended in funds £ £ (242,182) 54,705 (242,182) 54,705

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Designated building fund TOTAL FUNDS	At 1.4.23 £ 240,943 - 240,943 240,943	Net movement in funds £ 179,466 - 179,466 179,466	Transfers between funds £ (176,389) 176,389 - -	At 31.3.25 £ 244,020 176,389 420,409 420,409

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 676,560 676,560	Resources Movement expended in funds £ £ (497,094) 179,466 (497,094) 179,466

Designated Building Fund

The designated building fund has been assigned as part of a long term plan to ensure sufficient cash is available for future building repairs and other costs.

continued...

Page 14

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

12. PENSION SCHEME

The charity operates a defined contribution scheme. The assets of the scheme are held separately from the assets of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £1,928 (2024: £1,341).

13. GOING CONCERN

At the time of approving the financial statements, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Page 15

Warrington Animal Welfare

	Detailed Statement of Financial Activities
	for the Year Ended 31 March 2025
		31.3.25	31.3.24
		£	£
INCOME AND ENDOWMENTS
Donations and legacies
Animal adoptions		69,779	68,406
Donations		134,632	206,288
Gift aid		4,502	8,500
Legacies		150,000	-
Investment income		358,913	283,194
Deposit account interest		889	703
Charitable activities
Grants		-	450
Other income
Commission received		19,871	12,540
Total incoming resources		379,673	296,887
EXPENDITURE
Charitable activities
Wages		101,909	88,445
Social security		1,821	-
Pensions		1,928	1,341
Insurance		3,049	6,005
Light and heat		16,871	11,332
Advertising and printing		617	477
Vets fees		19,388	31,813
Animal care		18,457	19,629
Motor expenses		1,570	3,081
Clinic costs		41,707	40,308
Locum Fees		22,148	-
Plant and machinery		920	383
Motor vehicles		-	4,329
		230,385	207,143
Support costs
Management
Telephone		1,235	917
Property repairs		8,853	4,652
Carried forward		10,088	5,569

This page does not form part of the statutory financial statements

Page 16

Warrington Animal Welfare

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

	31.3.25	31.3.24
	£	£
Management
Brought forward	10,088	5,569
Donations and subscriptions	2,869	-
Internet costs	2,734	3,228
Finance	15,691	8,797
Bank charges	1,743	993
Other
Sundries	837	2,230
VAT disallowed	463	618
Governance costs	1,300	2,848
Independent examiner's fees	1,917	759
Consultancy fees	3,876	21,642
	5,793	22,401
Total resources expended	254,912	242,182
Net income	124,761	54,705

This page does not form part of the statutory financial statements

Page 17