## Animal Rescue and Care
Registered Charity No. 1095004 Financial Statements For the year ended 31 March 2025
## **Animal Rescue and Care**
## **Contents**
|**Item**|**Page**|
|---|---|
|Trustees’ Report|2|
|Independent Examiner’s Report|3|
|Statement of Income and Expenditure|4|
|Balance Sheet|5|
|Notes to the Accounts|6|
1
## **Animal Rescue and Care**
## **Trustees' Report on the Accounts for the year ended 31 March 2025**
The trustees present their annual report for Animal Rescue and Care (“ARC”) for the twelve-month period ended 31 March 2025, together with the associated financial statements.
**ARC Objectives:** To relieve the suffering of unwanted, abandoned and neglected animals that are in need of care and protection, by the provision of a rescue and rehoming service and the temporary accommodation of such animals, and to advance public education in matters concerning animal welfare.
**Results:** The finances of ARC are detailed on pages 4 to 6. For the year to 31 March 2025, ARC received income of £107,447 (2024: £97,265). Expenses increased to £120,457 (2024: £81,424).
**Board of Trustees:** The trustees of the charity who were in office during the year and up to the date of signing the financial statements were:
## **Chairperson: Donna Yerby (appointed as Chair July 2024)**
**Secretary: Fran Perrow**
## **Treasurer: Francesca Alboni**
**Trustee: Victoria Patterson**
## **Trustee: Susan Lee**
**Charity Status:** The trust is a registered charity under the Charities Act and its registration number is 1095004.
**Donna Yerby Chairperson Date** :
2nd July 2025
2
## **Animal Rescue and Care**
## **Independent Examiner’s Report to the Trustees of Animal Rescue and Care**
I report to the trustees on my examination of the accounts of Animal Rescue and Care 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 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**
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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records.
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.
## **Signed:**
## LUM Frewn
## **Name:** Louise Brown
Relevant professional qualification or membership of professional bodies: ACA, ICAEW Address: 215 Stanley Road, Twickenham, TW2 5NW
**Date:** 2nd July 2025
3
## **Animal Rescue and Care**
## **Statement of Income and Expenditure**
## **For Year Ended 31[st] March 2025**
|**Income**
Donations
Adoption Fees
Fundraising
Pet Plan Commission
Acceptance Fees
Membership
Interest Income
Bed/Carrier Sales
Direct Rehoming Fees
**Total Income**
**Expenditure**
Accountancy
Accounting Software
Animal Equipment Depreciation
Animal Toys
Bank/PayPal Fees
Boarding Fees
Equipment
Food
Insurance
Litter/Bedding
Microchipping
Miscellaneous
Other Professional Services
Pet Feeding
Phone
Printing, Postage, Stationery
Subscription – Just Giving
Vet Fees
Waste Services
Website / Internet
**Total Expenditure**
**Excess Expenditure Over Income**|**Year Ended 31/3/2024**
**Year Ended 31/3/2025**
**£**
**£**
36,361
37,706
32,787
36,202
19,833
23,029
2,917
3,344
1,840
640
960
830
1,958
5,351
339
225
270
120|
|---|---|
||**97,265**
**107,447**
2,782
3,460
313
341
361
1,230
379
148
539
515
209
0
1,468
406
14,133
11,770
865
947
1,484
1,727
0
1,161
693
1,605
290
0
105
168
144
214
725
480
366
216
54,839
95,229
298
90
1,402
750|
||**81,395**
**120,457**|
||**15,870**
**(13,010)**|
All results relate to continuing operations.
The notes on pages 6 form part of these financial statements
4
## **Animal Rescue and Care**
## **Balance Sheet as at 31 March 2025**
||**31/3/2024**|**31/3/2024**|**31/3/2025**|**31/3/2025**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Fixed Assets**|||||
|Animal Equipment|1,600||7,715||
|Accumulated Depreciation|(362)||(1,591)||
|**Total Fixed Assets**||**1,238**||**6,124**|
|**Current Assets**|||||
|Current Account|24,262||2,836||
|Savings Account|53,238||50,071||
|PayPal|2,300||5,629||
|Saffron Building Society Savings Account|85,000||85,044||
|Total Cash at Bank and In Hand|164,800||143,580||
|Accrued Income|2,541||707||
|**Total Current Assets**||**167,341**||**144,287**|
|**Total Assets**||168,579||**150,411**|
|**Current Liabilities**|||||
|Accounts Payable|1,543||1,172||
|Rounding|(4)||(3)||
|Accruals|5,490||732||
|**Total Current Liabilities**||**7,029**||**1,901**|
|**Total Net Assets**||**161,550**||**148,510**|
|**Reserves**|||||
|Reserves Brought Forward||145,680||161,550|
|Prior Year Adjustment (see note 1.3)||||(30)|
|(Deficit)/Surplus for the Year||15,870||(13,010)|
|**Total Reserves**||**161,550**||**148,510**|
The financial statements on pages 4 to 6 were approved by the Board of Trustees and were signed on its behalf by:
**Donna Yerby Chairperson Date:**
**----- Start of picture text -----**
2nd July 2025
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## **Animal Rescue and Care**
## **Notes to the Accounts for the Year Ended 31 March 2025**
## 1. Basis of Preparation
## **1.1 Basis of Accounting**
These accounts have been prepared on the basis of historic cost in accordance with: Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005); and with accounting standards.
## **1.2 Accounting Policies**
The charity uses accruals methods to correctly identify income and expenditure into the correct year.
## **1.3 Changes to Previous Accounts**
There was a £29.99 increase in Expenditure on last years accounts for a late expense claim. The new Total Expenditure for 2024 £81,424, the Retained Earnings figure changed to £161,520.
## **2. Capitalisation of Animal Equipment Expenditures**
The charity purchased rabbit hutches and runs for new fosters and also invested in a cat chalet for cats not suitable to live in a home environment. Depreciation is at the rate of 25% using reducing balance method.
Th summary of fixed assets is as follows:
|Balance B/fwd
Additions
Disposals
Depreciation for Year
Balance C/fwd|Cost
Depreciation
to Date
Net Book
Value
£
£
£
1,599.71
361.29
1,238.42
6,115.97
0.00
6,115.97|
|---|---|
||7,715.68
361.29
7,354.39
0.00
0.00
0.00|
||7,715.68
361.29
7,354.39
1,229.60
1,229.60|
||7,715.68
1,590.89
6,124.79|
## **3. Related Party Transactions**
There were no related party transactions during the year to 31 March 2025 (2024: nil)
6