Re istered Charit Number: 1099627 Buttercu s Sanctua For Goats Re ort Of The Trustees and Financial Statements For The Year Ended 31 March 2025 *¢
Buttercu s Sanctua For Goats Contents Financial Statements For The Year Ended 31 March 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities ststement of Financial Position 1to5 Notes to the Financial Ststements 9t020
Buttercu s Sanctua For Goats ort Of The Trustees For The Year Ended 31 March 02 The Trustees present their r8POrt and the indep8ndently examined financlal statements of the chaiity for the year ended 31st March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)'Accounting arKI R8portirwJ by Charities. in prepadng the annual report and ffinan¢ial statements of the charity. The financial statements have been prepared in a0%rdan with the accounting rK)Iici8s set oui in not88 to the accounts and compty with the charity8 goveming document, the Chafities Act 2011 arKJ A(xounling and Reporting by Charities.. Statement of Recommended Pract1 appblcable to charliles p paring their Financial Statements in accordance viith th8 Flnarrial Reporn9 StarKlard applicable In ' the UK and Republic of Ireland effective 1 January 2019. Gov•manco Structure and Trustees of the Char The Charity is controlled by its goveming document. a dead of trust dated 16th March 1998 and constitules an Unirorporated charity. The principal address of the Sanctuary18 Wlerton Park. Wlerton Road. Boughton Monchelsea, Maidstone. Kent. ME17 4JW. The tru5te85 at the date of this report and ItrM)se who have served during the financial y8ar wern as follow8: Sarah Jan8 Leeson Jennifer Watemian Amy Assinder Barbard Stead Martyn Ellis Ruth Parker Malcolm Mewes Lisa Kilby Helen Davies Sandra Honess Luan Kulla Trevor Rose (Co£halr February 2024) (Whair Febnjary 2024) (Re9n8d Jun8 2024) (Resign8d June 2024) (Resignèd November 2024) (Not RleCted 19th May 2025) (Appointod 151h August 2024) {Aprx)inted 151h August 2024) {App)Inted 22 Dec*mb8r 2024) {Apwinted 28th December 2024) (Appointed 28th December 2024) Buttercups, presently arKI continuousty, recruit and apwint nv4V trustees by identifyiThJ skill gaps of the current trustees. then 8dvèrtising the rèquired rolès on the website, on soaal medla platloms and vla newsletters. Candidates are shortlisled based on 8 CV and personal application. The process inclLKles fomal interviews by the Chair followed by fomial approval by the full board. this 18 further followed by a comprehensive induction to ensu the new trustee's su¢cess. ctlves and Alms To alleviate the suffering, the abu8e and rngl8ct of goats. and to provide them ryth sanctuary and to find new homes for other unwanted goats To advan the public knOedg9 and urKl8rstsndirKJ of goats and thdr requirements, treatment and care through education To help improve the stsndard of w81far8 for goats Maln Acl0vltl to a h1? Ob Octlves Alleviating suffering. abuse, and neglect, and provldlng sanctuary: Rescue operations: Actively seek out and rescue goats from abusive or neglectful sltuatlons. Safe sanctuary environment: Provide a safe and comfortable environment for rescued goats, Includlng adequate space. shelter, nutrItu$ food. proper veterinary care, and social Interadon .' - with other goats. Rehabilitation programs: Offer rehabilitath)n ser¥lces for goats recoverfng from physical or
Buttercu s Sanctua For Goats emotional trauma, 08 8pe¢ialised velerinary care. gende handling. and gradual reintroduction to social grnup8. Fostsflng and placement seryices: Establish a nelwork to find responsible and loving hom8s for reUed goats. Partner wlth veterfnary prof885ionals to provide specialised care for rescued goats. includi health checks. treatments. and surgerte8. Providing roscued goats with Sanctuary and findlng new homes for olhgr unwanted goats through foster homes. Undertaking regular monitorlng and 8UPPOrt vislts to foster hom08 to en8ure goats are belng cared for appropriately. To advance public knovledge and understanding of goats.. Create and di8trlbute Informative pamphlets, brochure8. 8fKI other materfal8 on goat care and Wlfare. Organise educational yrkshopS and seminar8 for the public, on goat hbandry, Thfare, artl common health issues. Develop and maintain informative online re8OUtres, Such as w8b81t88, blogs, and cIal rnedla pag6s, to share knoedge about goat care and w8lfar8. Participate In fair8 and provlde 0th8r community 8vents to educate the publlc about goats and thelr nèeds. Improvlng goat v4elf8re.' Off6r 8mUlatIng actlvltlgs for goats, 8uch 88 dlmblng 8tructur88, ob8t8¢le cour888. foraglng opportunlll08. and regular groomlrvJ 8e881on8 to promote phy8lcal and mentsl w811-belng. Implement castration progrnrns to (x)ntrol the populatlon of uMnIed 908ts and prevent overbreeding. 11 B nefi AS referenced in the Aim8 and Oblectlves of th8 charlty, we deliver public bonefit by promotlng human morality through th8 8ncour8gement of klndn88S to anlma18, d18cxJuragirKJ cru81ty. and expaTrJing knowledge on goat welfare. By 80urdng and overseelng foster hom88 for goats we 8tsk to 8natJle people and anima18 to Ilve In h8rn0ny to thelr mutual benefit. Tru8te88 8kny8 have regard to the guklanrA18Bued by the Charft188 Comm1881on In 811 aspects of runnlng the charlty. Achhv•m•n rfornian We are delighted to present th18 report on behall of the Board of Tru8tee8 for Buttercup8 Sanctuary for Goat8. The past year, 2024-2025, has been one of Slgnlficant milestone8 8fKI contlnwl (x)mmltrnent to our mls8kJn of re8cuing, rehabilitating. and rehomlng vulnerable goats. educating the publ1¢ and Improvlng th8 8tand8rd of vlfare. Whlle have faced new and dlfflcult chall8ng88, the urww8verlng Support of our staff, volunteer8. and th8 communlty been a powerful force. allowlng UB to help more animaF8 than ever before. Th18 year, contlnued to expand our 88rvlc88 to 8ddre88 the growlng needs of our ¢ommunlty'8 anlffla18. The ongolng cogtvof-llvlng crfsls has led to an incr8a8e in abandoned and surrendered goats. putting a strain on our regource$. In reswnse. we implemented new 8trategie8 10 support new owners fostering goats at their homes wherever wssible. As a result, have had 80me key achievements this year with Tescuing and rehomirvJ goats. We reUed 43 goats thls year (2024.32). Of these and from our herd, 8ucces8fulty found lovlng fostsr homes for 36 goats (2024.'34}. a testament to the dodlcation of our rehoming staff and the generosity of our community. Currently we have approximately 100 goats being cared for at the sanctuary, and ather 132 goats in foster home8 in the community. 8UPPOrt8d by th8 88nctU8ry 8tsff. We enhanced our on-site veterinary care by partnering th a10¢81 vetsrlnary practlce. allowlTrJ IA to provkle hlghqualty medical attention to goats in ow re. We held a very 8u(xessful 24ay Summer fair In August 2024 with high visitor nurnb8rn and gen8rou8 donations.
Buttercu s Sanctua For Goats Thanks to a generous legacy. a new Stab block was built to replace an older stsble block. thus providing improved shelter arKI more flexible housing for several goats. We are actively 8eeklng a rw patron as our previou8 patron has ed to Devon. Despite our successes. faced significant pressure this year. The Orfvirus outbreak, meant that we had to dose the sanctuary to the public until the outbreak was urthjer o)ntrol, which significanty affected the income associated with vi8itor8 to the Sanctuary. Thts coupled with the rising o)8t of animal care, wlth a sharp Inwse in reports of cruelty and neglect. collectlvely has challervJed our rèsources. i)Jr CaPaty was con&stenUy pushed to its limits. particularly 1th higneed goats requlrfng exten81ve rehabilitation. In addition. early in 2(MM there vrns an outbreak of bluetongi, which restr1c the movement of goats, amongst other animals. For a while this made it more difficult to rescue goats from outsid8 of the unty. In order to prioritise future strategy and planniro aThJ ensure appropriat8 allocatlon of furKls. trustees carrfed out a SWOT analysis in June 2024. the outmeS of which are feedirKJ into tho development of a stratsgic plan In the meantime. our focu818 on three cor8 areas: We will continue to build on our fundra18irvJ efforts to ensure our 8eDiices meet the increasing demand from abandoned goats, potsntially requiring an increase In our acreage for the welfare of the goats. We aim to exparKI our preventstivg vth by providing more support arKI education to goat ¢)wners, making fostering as sUsSful as we are able. Wè aim to ensure that visitirvJ the goat sanctuary Is a positive and calming experien by improving our facilities for goats and humans alike. For the upu)mlng period. several key projects are planned to complement these core areas: Modical ntrO ConvertirwJ a space previously used for tempornry stsbling into a dedKated treatment area where stsff can safely provide routine medical tr8atsment to goats away from the rest of the he1. By converting thls sp8rA into 8 medical sutte, we wlll also be able to have a dedicated space for all the medical supplies and slgnfficany reduce risk of cross contsmin8tion. The work 18 ongolro but once these inslallations are complete. we 111 be ready to move in the medical equipment and set up additional workstations for medical record keeplng and faecal egg count an8ly8iS. The current staff and volunteer medical aw wlll be repurposed exclusively a8 a stsff and volunteer refreshment space. This will provide much-needed ro(Th for breaks, storage. and SignifntlY reduce the risk of cross•uJntamination arKI increase wellbeing. Car park Work is underway to Improve the car paIng expertence for our visitors,. by Improving th8 surfacing and maximising the number of paIng bays available. We are lookirwJ to use recycled chestnut rails to mark the bays in keeping with our rural location. We have adjusted the ferTh line on the north twder to maximi88 parkiNJ spa( and have had 60 tons of recycled road plannings spread and Ilghty compacted in the far quarter of c8rpark to make the ¥¥:y,?" ground level arKI access for parking all yearwround. Goat Yard Last vAnter VIP had the hKJh88t h¢Jof related illnesses seen in th8 Gon8rn1 Managers time at Buttercup6. ' . The four main factors for this were: Stock d8n8ity, a Ilmliallon of Spo for18nd rotatlon. Iltue lo rK1 fr08t8. to klll grrxxmj dwelllrwJ bathrfa and
Buttercu s Sanctua For Goats the largest amount of mud we have 8ver seen onsile. To mitigate this in the future we have raleveled and exlended the hard5tanding area in the yard. This 1[ enable the goats to have more a(t8ssibl8 space which 1$ not in dSrect conlact with mud and darnp conditions which can harl)our bacterla which In tum attacks th6 goats, feet. We have already reduced Stock numiErs ty our successful fostering program and have redesigned more rigorous preventstive treatment for hoof care which should assist in the reduction of hoof related illnesses and reduce the time 8Ft treatlng them, rthv and in the future. Increasing the hard standing, will help ¥lth this problem further, but also result in the goats havlng more 'dTI space to spread out hay feeders and raduce Competition for food wh8n a$•ng the hayracks. Ihis 15 particularfy important for the older Individ in the herd who tend to b8 pushed away from shared feed sourr£s. due to hierarthies. The upper yard works were completed during the 8ummer of 2025, furKled by lh8 £10.000 from Willow5 Animal Sanctuary, Thank you to them Stables and Roof Ropalr Projects This is the Sanctuary's Forth Bridge. a nev8r4nding requirement for replacAnent and repair. Several PToiects are planned ovar the 2025-2026 year to replac8 or repair roofifwJ arKI to replace oth8r stable block8. Vlsftor Surv•y We are passionate aLul maknry our visitor experience the best tt can be, ar#J to that end we asked our visilors about their experience aThJ how the exp6rience could be ttter. Visitors, response indicated that th8 most attractive features of Buttep& W88 the hands-on expèriences v•ith the goats, the tranqull outdoor sp8 and the relaxing atmo8ph8r8. Areas in which Visitors felt improvement was needed. vras the accessibility of the site. the frjmation of the carpark, more toilets, bigger tsaroom wlth a better off6ring of food to PLY(*oses. hot and cold, and more dietary Options. Appreclatlon and Gratitud• None of our achievements however would b8 posslble wlthout the IncreJJible 8UPPOrt ro¢eive. We would like to extend our Sincere thanks to: Your compassion. expertise. and relenll8ss hard work are Ihg foundation of everything we do. Our Volunteers: The time and re you giv8 every day is invaluable and deeply apprecjated. OurD rters: Your generosity. whetsr through financial donatlons, time or just visitirvJ, dlredy impacts the lives of the goats we serve. We are especially gratefvl for the growiry number of people who have remembered us in th8ir Wills. T1 trusts and businesses that have financially 8upFotsd us throughoui our 2024-25 financial year Trust and Corporate Donations Bennett Pain Trust Utility Warehouse St James the Great SJA Coppico Primary Partnership Fuller Robin Folk & Harvey Stockbury Dog Club Kong Company Our Partners: Thank you to the Eocal busine88es, veterinary professionals. and organizaliorn who collaborate wth u8.
Buttercu s Sanctua For Goats Financial Roviow The Irustees have Vied its free resem Fdicy arKI hav8 d8temlrd Its minimum bvel of free unrèstricted fur¥Js should be 6 montrts eXrrKI1iUre based on the previous year to enable Buttercups Sanctuary for Goats to me81 its obligat(Th ffi e¥ent of a sfrf)rtfall in lTrxKne or sudden uptum in expenditure. The Irustees have d8signated funds lo mlrror Iuiquhj r#)n4nveslnt and invoslThnt propety assets. Furthennore. the trustee8 meet quarterty to revi8w Ihtsir re8eThe level. Ifthe value of re8eNes fallo below a level un8platIO to the tnJste8s.1hen apwoprlats actwjn ill ts tsken irnm8diately to rectify the situation. As at 311t March 2025 there were general Unrestr1d free of £234.2 {2024: £196.264) :.: In ts year to 313t March 2025 there ¥Yas a signfftant drop in donthns arnl18gad88 of 14% lyjt doubling our efforts on events. expeiiertts. adoptions arKI gUakartship$ V•E love managed to make up 8 substsntial portion of the shortfall. Orferall, our costs rising by a furtFr 5% our net iNx)m8 prlor to ery unrealised gains on investrnents is £62.238 {2024: £77.454) Trusl••s R nslbllltlos Statemont The Irustees are resFonwble for preparir& the truslees. annual reFth a1 the ffinancial stat8m8nts in accordance wth applicatde law and Uiyted Kirydcmn AccountiThJ Standanls uNJ6r FRS102. The law apFAicable to Charle9 in ENJarKJ arwj Wale8 wuires the trustees to wepare Inarthl statements for each finatal year vthich give a tFU8 arKI fair view of the stste of affairs of the challty and of its incomiro reSoUeS and application of res(xK(w of ts charity for that In preparing these financial statements. the trustees are requir8d to: select suitable accountiry lIe$ arKJ then apply tsm wn8iStently: obseple the methods and prinapth in tho Chariiies SORP: make judgm8nts a1 estimates that are re tAe and prlert stsle appIe account1j staThJairls have been folkMd. sthiect to any material departures disclosed aThJ explained in the financial Statsrnts. prepare the fina181 sL8tements on the goiThJ rNn basis LHl8ss it is Inapwowiats to presume Ihat the chanty will continue. The trustees are responsible for keepiry proper rerdS that dis¢lw valh reasonable aUracY at any time the financial pxtion of the charity arvj enab them to ensure that the financial statements compty with the Charities Act 2011 aThJ the Charities (A(xx>unts and Rewrts) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the preventb)n aThl detedion of fraLvJ and other IrUlaTi11e$. Approved ty order of the tthrd 0ftrtee$ on January 2026 arKI slgr*d on Its behalf by:
Buttercu s Sanctua For Goats Inde ndent E minerfs Re osof Sanctua IrKlependent examlnerfs report to the trustee8 of Butterw Sanctuary for Goats I report to the charity trustees on my examination of the accounts of Buttercups SarthAry for Goats (the Trust) for the year ended 31 March 2025. Responsibilities arKI basis of report As the charity trustees ofthe Trust you are reswnsible for the preparatton of the a(Unts In accordance vAth the requirements of the Charlties Act 2011 (Ihè Act.). I report in respect of my examination of the Trusvs accounts carried out urKler section 145 ofth8 and In carrying (yjl my examination I have followed all applicable Directlons given by the Charity Commlssion urKter section 1445)Ib) of the Act. IndewKl8nt examinafs ststement Since your charitys gross incom exceeded £250,000 your examiner must a memb8r of a listed body. I can confim Ihat l am qualified to undertake the examination because l am a registered member of the Association of Chartgred Certified Accountsnts whith is one of the. listed bodies. I have completed my 8xarnination. I that no material matters have come to my attention in connedion with th8 examination giviThJ me to believe that in ary mat8rtal re8po(*: accounting records were not kept In respect of th8 Trust as required ty $8clion 130 of the Act" or the accounts do not accolrl those records. or In the acrA)unts do not comrAy with the applicable requirements conceming the fom and content of accounts set out the Charltles (A0unt9 and Reports) Regulations 2008 other than any requirement that the accounts glve a tnie 8nd falr whlch is not 8 matter consbjered as part of an independent examination. I have no concems and have come 8cro&8 no other matters in connection with th8 examination to which attention sPv)uld be drawn in this F)rt in order to enable a proper understanding of the accounts to be reached. Sh8n Cain FCCA January 26
Statement of Financial Actlvities ForThD Y•wEnd•d 3tst Ilarth 2025 2024 2024 Toi41 Incl Irom: Donation$ and Lthy¢S GharilatAo admtie OlherTrading Achvil5 Grants In¥81mlI Other 1m4 101,253 91,r28 2314 101253 228 2W218 77.972 76,424 P69.218 77.972 ,424 44.571 44ts71 39.977 Total Inc( 165.591 48AS91 Expohdiiur• •n- Aa151ry lunds Gharilab4e athlt S•paiai8 Matorld It•m ol El111 Oth 60.416 2W,125 411 211.125 78.588 218.BM 248,814 64,9)7 I M907 41w M137 60,705 Tol•l •XWhdllurn 388,137 Pl•t I l•wThllluTrl g•ln• I Ibo•••sl In¥•stmenl ol ¢knknulon ol Int•r• 13,723 ffl, 13,723 10 Is.fjfy) Il•t I l•xp•ndl¢ur•l TrANl•ty bItn luThls 14 77 X723 111,177 AKtyi¢llWtlon ol luThd•: TO lunds trmughl Icrfww Tol•l luhds unl•d fornwd 1A7f.706 I Al& 1,829,149
Statement of Financial Position 31 March As Restated 2024 202S xed $•1. rangible assets Investment8 693,270 9rn100 679,816 956.500 10 1,665J70 1.636.316 Currem assets.. Debtors Cath al bank in hand 19,663 19.163 344,320 U•bllltkn: Cr8ditws'. arnounts lJkng clue wihin one year 12 6,574 N•1 ¢urr•nl I IM•blllW 356,909 Tol•l Au•t• Cwr•ht LIttllL.,. Provl•loni tor LlIttl and Ch•ry•• 18 1164,0761 (1H0761 Total n•t ••èt• 1.906.987 1m9,149 Th• fund• ol th• ch•rlty: Reslricled Funds Unrealis8d Re5erye on RestrKI FWKI 14 ITI,424 180,000 177.443 IBO.000 357h24 357.443 Unrgslricled Fvnd8'. D&gnated Funds Unrealsed Fle5erve Dwwale(l FurKI Gw*ral Fund 1.168,861 146,41JJ 234.34Y2 1,144,642 130.8C(+ 196.264 Tol unrestri¢ Fu 1.5ffj,563 1.471,706 Totsl ch•rfly lund• 1,829,149 Apwovgd ty the trustees on I signed C Ihw'r beharf by L v /fTrJ t.i(. TrLtsteO
Notes to the financial statements For th• •) Statutory Intonmwon The Buttercups Santuary For Goats Is an uniThwthl dwrity a1 is govwwl a dBed ol Iru dat 16th Mar¢h 1998. The prirKipal F4ace ol InesS is WrtOn PrtwIwt Road. Mwd5ton8. Kant. ME17 4JU. b) 8•¥l• of pr•p•r•lbon The linancid slalernents have be prepafed in aCcLYd ith Paxxitng and brf Chartt: Sta¢emth of Recomm¥nded Pracbce to chariti•S W8pariNJ thr ¥cwnts in acrkn tAitrt lh• Flnanchd Reportir¥J Standard apF4icai4e in th¢ UK awKI AewJK ol Irelar¥J IFRS 102)- (Chamies SORP FAS 102), the Financial Re[Ing Standard apF4icat4e in Ihe UK and ol IrelaThl IFRS 1021 aThl th& Chan'li85 P£t 2011. Th• $tatem•nl$ are prepar8(l in sterfirvJ. Is the cuThency of the chwity. amrts In statem•nt$ are roun(led to the nearest £. ¢) Publ1¢ b•n•lll wllty The chadty meets th• dellnlllon ol a pJbli¢ bmfft wtity mler FRS 102. d) ¢3olng ¢4WK•rn Th• Irusteos cfyukler that m•lal uwtainbes atojl th? charw to CcffitIr a8 a golng Th• bv•l••8 do not conwdgr thal thwe Ire •OlV crf MtimalKm unc4rt•nty lh• WlrKJ date that 4 819nrfl¢8nt risk ol a mth•l 8trn•rt to th• cthi am(MMrt8 d a88811 WNI WxlitNw Tmthin tho n•xl r•wUng perlLKI. •) Inmn lTh)Jme is rOwJn•d tthon thè has to ts furKts. any p8rf(Yfflaru attath•d lo IrMme hwe mot, It18 wobat48 that I b• rK••d ¥KI that the can b• moa8ured relWy. Irne Toc•i¥od in athanct c4 4 w¥ka18 del•rrf4J LMrtII th8 trikni• lrnxxn• iwnilion aro met. Qranls arld donatl¢Mw w• oty Incathd h) fv SOFA Ih? prwal rw)thon (xlt aro m15.1010 5.12 FRS102 SORPI. Logad88 are Ind In the SOFA 1p1 ts ytht40. 18, Tn IhBrn ha• b•w • grart <1 yobth, th& eXul0r5 havo ostablished that aT• 8uifKienl a•89ts Sn e•lal• aThJ any to l•g8cy a •ilher wiihin the cortml ol th8 th•rity m•t. Glft Akl recdvable is In irKome when ther• 1$ a vakd dKlara1K from Ihfr dow. Any Grfl arnount recovered on a dmatlon Is cOnded lo b8 w ol that grft aThJ is tr•al1 as an addillon to the same lurKI a5 the initial d)naty'on unl888 Ihe dmor or the lems ol ltte 8w>eal hav• sp•Yfi•Y otrpo48e. The value of any Wontary h recei¥•d is In I fkw¥Yal slatwDwl8 as it Is Imwathcal to relbabty measure aThJ valu• is dexrt in fv tru8te8S' InU i•wt. fj Inl•r••t rO1V Intgfgst on lunds hold on dw6t Is Irth100 wtn •KI tho 4mwrt ¢an bg mwur•J relaY by tho charity.. Ihls is nomlY upm nothffi¢a1i ol the interest pakl or pW• ban g> Fund accountlng Resin'cied funds are lo t us•J lor yilk wrpcu8 aB lry the Exp*tre m8èts the8• eiliwla is charg&1 to tho fund.
Notes to the financial statements 1 Accounllng poll¢l•• Icontlnuedl h) Expbndltur• Expenditure Is r8cognlsed orte Ih8r818 a leoal ( constr oblvJatson lo rnako a Paent to a third party. tt18 obthe Ihal settlemenl wlll be requlred and the amount ol th• oWigalion can m8asured rellabty. Expendlure li clas811ied uThJer the lolk)wlno activlty headlngs.. Costs ol raising lund$ rglate lo Ihg ¢0$1s incur bytho chaty In ad¥thllslng, mart11n9, puUk4ty and th• coat o19ood8 ExpeIllUr• on charftabl8 act•$ Includes tho costs ol slaff and tho co81 ol NnnlThJ the Goat 8anduary. Other expenditure iepresènts thosè hems not lalllng Into any other headlng. .t 11 Tnqlbl• flx•d ••wt• Items d equbnenl are wlalised vh8 the purchas8 gx¢geds £1000. Dopredallon costs aro allocalod to actlvlll88 on the basll 01 the use ol the related ass8t5 in Ihose acts'villes. Amols are revleyffjd lor Impalmient11 drM81ne88 Indlcats Ihèlr carThlng valuo rnay exceed thelr nel realIsalo vdue aTrJ In u8e. Ovallon L8 wv4ld8d al rale8 cathlatthl to (knm the cost ol each a88•t to It8 e8Vnwt•d r•sldu81 valu• ovw •xpect•J useful Ilto. The dewwJallon rates kn u88 4r• as lollow8.' Building Faci1rt198 Plant and Equipment Offlce Equlpmenl Fixtur&s and Fitllng8 Molor Vehkl88 15% RedudkvJ bdance 15% Rodudng ance 15% Reduang balance 15% R8dudryJ bance 25% Redu1 balance l) Inv••bn•nl• Invè8lment property. tAthlch IB lYOPOrty hdd to oam rentalB aTrJ or lor capital approcSallon, 58 Inlllalty reL¥)gnW al co81, 7AthiGh includ98 tho pur¢has8 cost and any dlT8dy attrllyJte txp8ndilure. Subsequonlly il Is moasurod al Ilr value al Ihg Tgporlirw gnd dato. Changes In lalr value are recognl8ed In th8 SOFA. In the event laSr value cannot b• measured rollaW,1118 measured al cost leB8 Impalmi•nt. k) D•btor• Trade and other detknrs are reo)gnlsKt al Ihg S•ttknmonl ¢unt due after any trade dlscounl oll•J. Prepaymgnts are value(l al the amount kyepald net ol any trad8 d8counts dl. l) C••h It b•nk and In hand Cash al bonk and ¢ash in hand iludeS cash and ihcl term highly qUI inv8slm&nts wlh a thort maturtty of threg months or1gs5 Irom the dale ol aL4uisiIHin OT opening ol the deposit or Simllar account. io
Notes to the financial statements rend 1 Ac¢ountlng poll¢ies Icontinued) m) Crodltors and provl•lon# Creditors and provisions arg re¢ogn15ecl where the charity has a present obligation rosulling from a past event that will probably result in Ihe transfer ol lunds lo a third paty the amount due lo settle the obligalion can be measured estimated reliably. Creditors and provisions are norMty rnISed at their settlement amount after aliowng lor any trade discounls due. n) Flnandal Instrumerrts The ehariiy only has linanciJ assets and linancal liabilities of a lfjnd that qualify as basic finanrAal instruments. Basic financial inslrumonis are Initially r&cognisad at Iransauion value and subsequentty measured at their s6tUement value with the exception ol bank loans wbich are subsequently rneasured at amortsed cost using the ellective Interest method. ol Pw•lon$ The charity conlribules to a defined corttribulion Personal Pension S¢heme lor rts gfflpbyegs. ContritionS are charyed lo the Slalement ol Financi81 Aets'vitie5 in the pefiod io which they relate. 2 Incom• An•ty•l• As Reslaled 2024 Tot 2tr25 Total Oon•tlons and Leg•cies Oonations and Gifts Entfanco Donailons Gift Aid Legaaes Grants 96,726 62,843 15,532 S633 98.404 59,384 18.430 93.000 2,000 Sutrtrtotsl lor DonantuS and Gift5 231634 271.218 Chorlt•ble Actlvltles Events and Experiences Adoptions and Guar(h'anships Rental Income Fundraisino an(1 raflles Hay AFpeal Gain on disposal ol Fixed assets 21339 61,956 8.700 1,237 12.841 50.804 8,850 4,192 1.285 3,977 Sutrtrlolal lor Charitable Activities 101.253 77.972 Other Tr•ding Actlvlllts Sale of Merchandise Caierlng Sale of Goat Food 29,136 40.370 21,722 27,521 30,672 18,231 SUtrtOtal lor Other Trading Activities Income From Inve5tmeirts Interesi Income Investment Propety Rental Incom8 Oiher Income 91.228 76,424 6.597 37.083 891 2.238 36.725 1,014 39.977 Sub-total lor Income from Inve51menls 44.S71 Total IrMe from charitable actsvilies 465.5 All in¢ome from charitable activities was unrestricted in both 2025 and 2024..
3 Andy81s of experKllture Al•l•d 31 March 2024 31 March 2025 Unr8sITthd Funds Restrrl&J FLAr#8 Unrestricled Funds Restricted Fund5 2025 Total 2024 Tow Exp•ndllur• on R•l•lng Fund• Athertising, Mtheting. Diieci Ma and PUbltty Olhoi Trading Actrlilios COGS Rent Collection, Property Repairs and maintenance charges 22.47S 37.Ce6 22.475 37,066 20.052 29,111 20.052 29,111 875 875 29,425 29.42S Exp•ndlluv• on Ch•roll•b Acll¥ll• Staff costs (Nole Sl Gosts ol Running the Goat Sancluary 238,920 211,690 211.69ty 41,205 a125 1.iJ)O 42.205 281,125 37,154 248,844 37,154 Oihef Expendllur• Goal Related Expenditure VohKle Cost$ Depreciation Independent ExamInafi Consullancy 39,137 6.124 39.137 6.124 4,146 31,865 7,619 5,721 31,865 7.619 5,721 500 15,000 60,705 15,OCKI 15,000 15,0 Tol•l Exp•ndllur• 388.137 388.137
4 Net incoming reurCeS tor the year This is staled atter Gharglng l ¢redlting: 2024 Dewecialio Independent Examinels remunèrati.on Indepen¢Jenl Exam Other seNces 4,146 5,721 500 5 Anatysls ol staff costs, trustee remuner•llon 8nd expenses. and the cost of key management Staff costs were as follows". 2025 2024 Salaries and wages Social 5ecuTity cosls Employer's Contr1tli0Q lo delined contribution pension schemes 216,766 19.120 3,034 194,041 14,655 2,994 238,920 211,690 No em QyO¢S Teceivgd emoluments in excess of £60,000. The charity Iruslees were not pa*d or received any other benefits from employment wth Ihe charity in the year12024.' £nill. No charity trustee received payn7eni lor prolessional or other services sulied lo Ihg ¢harity12024.' £nill. 6 Staff numbers Thg average number ol ?mploy8es (head count based on number of slalf emplo>edl during the year was as lolloY4s'. 2025 2024 No. Ilanagemenl Office Operations 10.0
7 Rdated p•rty transxtlon* In the year ended 2025 £15,000 {2024: £15.0001 was paid lo R Hitch. a former trustee. fouThJer and advisor to the chaftty under a consuitanay agreement for seNces to the Goat Sanctuary. On 2110712020 the charity awarded to a trustee. R Hitch, a life interest in the property known a5 Mill Cottage, jLtst prior to attaining the age 0176. The trustees have relinquished contrd and given up the rights lo the asset unlil the earlier of lh8 passlng ol R Hitch or the lrfe interest is revoked by R Hitcti, the lrfe tenant. Bets¥een 2710612019 arKI 2110712020 R Hitch, a trustsg al that time. resld¢O In the charlty ryopety known as Mlll Cottage. The charty inlend lo charge rent in the sum of £15.360 vthi¢h has been acuued al the Balance Sheet date. 8 Tu•tlon The thafity is exempt from tax as all its income is charitable and is applied lor Charitab purpose5.
9 T•nglble Ilx•d j$1* Plant Moveat4e Machinery Struciur•s and Mtttor 8 Fixlures Vehicles Freehold Lano & Bulklinos Oflica Equlpmenl Tot Cost At the start ol the year Additions in year Translgr be08n calg90ri08 DiskxssS 670,YJ3 20,6B3 15.600 13,064 68,193 11,1751 (s.5) 12,760 772,229 17,600 111.8891 15,51XI) Al the end of the year 670,593 49,347 63,518 871 784,329 D•pr•cl•llon At the start ol the year Gharge for the year Tr8n5f8r bglw88n catogori•s Dl8posal8 20,683 2,671 10,858 58.970 1,475 1.031 (s,5L) 12,760 92,413 111,8891 16,5001 At the end ot tha yr 34,212 5S.976 871 91,059 N•1 book v•lu• At th• end ol th8 y•ar 1 870,593 15,135 7,542 693,270 Al th8 Start ol th8 yea¥ l a70, l ol the above assets are us1 lor chaiilabla pury>os&&
10 Inw•lm•nt• As R8stat 2024 2025 Fwr v&ue al the start ol the ye Athlilions ai colt Disposal proceeds Net Ilossl I gain on change in la+r 945 936,500 15.6CII 20,000 9711 95[) Fwr value at the ol th8 y• 9711tyJ gS& Htar1¢ tosi al the end of Iho year 645,7C#J 645.700 Unre81158d Re5ery8 in falr value Unresiricieé Funds A•sirlcted Funds 310.800 1W,000 180.000 Al R••i•i•d 024 Property Cuh 9n,100 956,500 9n.11Kl 956,500 The laii value ot the Investment ¢rcperty valu#iion has amvèé at ty thè Irusi¢es. Resldènlld prOpY has been valued by relerence io yoperty 10 arrwe ai an opgn market VI0 bA818 by felwence 10 marfLei evldonco ol Ir8nsauion Pric Iv Ilmilar properties ComrnerGial plcyerty v•lue hai been arrivod ai ty ull a 7.5% yield on tho renl a 10% (hscoulll du• 10 no Iru•t d(xum8nl b8lwe8n IjoInt owngr5. A• A••tsl•d 11 D•btorn 2021 w ', 2024 Trade Debtors *qpkyments Olhef DebtGYS 4.301 1&380 3.803 15.360 19.163 12 CrndNty•'. •nw)unl• I•ll1 dutr wllhln on• y••r 2025 2024 Trado Credlor8 Accru$ Taxation and Socld seCuty Pension emirilI0nI 2,181 1.250 4.829 697 5CiI 1.250 4.824 957 6.574
irlS u1westr[j Rwr¥ tJesional&J Restiictetts Total tunds Tangle fixed a55dS Invesimenis Pro$0m$ for knat•lili8s Cawges Nei Cwreffj Ass$ ' r2.677 670.593 693,270 972,100 1164.0761 341.5fM) 1164,076) 211h25 194,Cf Nat 8•¥et• t the end ol tho )wr 2025 234,302 326,IIY) 1,If4861 17Y,424 1.9,87 Gener un1$j R858Thw Dwnai•J lkn8trad Tot•1 fvnd$ T116 lixeé ass818 In¥8skn8nls 670,S3 310, 341.51x1 1164.0761 •56,$( 1164,0761 N81 Curr[ Ass¢ts 187.041 169.849 1264 310 1,144642 17T.443 1Aa149 14 MoveThnl• In knKl$ 2025 l As R85td ••atl Al 31 Ilarch & bsse$ Tran5f•ts Ill clIa Hay &)pe Lrfe Inlerest in Mill CL Rojl over Hc 341.5 19811 1164,0761 341,500 164.0761 177.443 li.Cp))I 1ri.424 180,C#)O 180,000 Totsl r••trlet•d tw Unr••lrlct•d fvnds: De5i9natj luThJs". Fixed Assets 974.TJ3 974793 169.049 24,219 194.068 Tclal dwgnat•Y furxts 1.144.642 24.219 1,16&861 Unre•ll••d Rew¥• 15.f£4J IW400 IW64 468.686 1416.4481 12&2(Kll 2¥302 Totsl ynr¢strlctsd lund8 1.$49. Total lur Im.149 1th4481
14A Mo¥•m•nt• In lunds 2024 A# R•81•t•d as at 31st Transfws Mw¢h 2024 0$ •11 Ir¢I)n & ns & ktssas RoBlrlcEed INI•. Mill Cottag8 Hay AFval RL>Jf over Hoof Ufi Ini•rest in kth'll CAXt•Jo 341,SC 341.500 1177,7991 1&3.rn) 1&723 1164,0761 Totsi rMitled funds ITI,443 RM•r 1.() 1ao,oixi Total rnBtr1Ct lundi Unr••lrf¢t•d tur. D8signalod funds". Fixed Assets Slraieg1¢ Cty¢b T(W ¢5ional lu 974,Th3 974793 165.382 1.140.175 1,144,642 130.8 130000 Oww•l IwKl•. Fr•• II••w¥•B IrJ.27T 465,591 (a8B.1371 14.4671 196344 Tolal urw••lrkt•d lund• I fhll.7L4 Tot•1 lund• 18 Prknv Ymr lum•nl Traf1•15 Rwt8d I InD)mo & E¥pnlilLrt tthwon Fu A• fttst•d •• at 1 Aprti R••lrlrf•d n0¥. Mill Cottag¢ Hay AFvo1 Rwl over Lll• Inlw••l kn lJll Cott4 341] 341.5 19811 1,000 {177,7991 1177,7901 Totsl rn•trlct•d Iw 19811 342,5 1177,7•91 163.720 160.IXX+ Tot•1 r••lrld•d lund• Umiirl¢i•d lund•'. D¢sionaled lunds.. Fl¥od Asse¢8 iU1 noi r•tsydl Slralegi¢ 50% Pr Y•ar Expthtiiur• Towl dMlw&at•d lu 161,100 1161.1(Ql 813.693 974ns 161.IlX) 165,382 165,382 161.1 979.075 1,140,175 631.J)7 130,81KI Oww•l lund•. Fr•• R••rn• 17.894 1979.0751 123.271 Total unr•thi¢i•d Iw T1 lund• i. t714.7•1 * e81JM 717
15A Prior year AdjuJtment D•to11 1 On 2710612019 the charlty by way ol Legacy, Mill Cotlagè . was r•¢ord•d as a l&aacy In th• ar records. The Probate value on this de was £340.000. Klill Cottage £340.000 2 17102QO23 the charity purcha5eé Ihe oardBn duor io Mill Cottage for £1,500 to enhanc8 Ihevalua of the wcyety llrfled by way ol legacy.ThI5 was not recorded as Freehokl in tha knoks and recofds. Mill Gottage Garden £1,500 3 2110712Q2Q the charity awarded to a Hit¢h. a Ste intwe5t in Mill c98 iusl prior to atLziniry the age of 76. At this ini the Ille e4)e¢iancy ¢Y a Iwson aged 76 d5 to attain an 3ge of 86.49. A r£duction In value ol the &88è1, tssino Ihe present YU ol thÉ markei rai8 fBnl. 01 £177,779 has b¢fjn wowdod as al 3110&2023 as a Wovbslon lor liat¥li118s and ch4raa$, as the tn5s1ees have rellThauish8d conuol and olven w) the rlghls to th8 asset until the eartier of Ihe passing ol R Hitth or the Ille intwest is VrAled. le Inter8sI in Mill Cottage -t177,799 4 A5 the tru51ee5 relingui5hed the rght5 10 the assei unDI a p)int in Ihe fulur8. th8 a55èt has taken wt of the unresirth1 lund5 and treat a5 a r8stricl&Y fund. 5 Mill Cottage has been fedeslgfta1 as an irniestrnenl ralher than Fr8ehok ProF•rty and has te levJd io the fthr vakk DI £501. a5 al 31m312023 F•f valuo adju51m8M ol Mill Cottage £160,OtKI 6 Ckn 27106QO19 tho ¢harlty recwved by way ol legacy Inveslmeni wop8ry wknichw not rectyded as a knoA¢y ai the yd)ate value. The Pobale value wa8 t304.200 but W¢ed ai £152.100. InStent ProFerty U[er5t81ed £152,100 7 On Ofd06QO12 the charyty rOVed via donation 50% ol the prernises of the nIuary. The rem?ining 5Cth was Wha$•j at Ihe same lime but the donalii)n was rTUt recorded in the books And records. Donalion unrecor¢Jed £9,000 Belween 2710f42019 8rKJ 2110712020 R Hitth, a trustee al that bm8, iesKl8d in the charity rryety Mill Cottage. The charity iniÈnd 10 charge r8fi1 in the sum or £15.360 which has ien a¢¢rued a5 ieGeivable a¢ the BthnGe Sheet dale. Rent ¢haroed lor chariiable assei £15,360 9 Unieslricled tunds have be¢n dèsignated respect 01811 F¥eehold Prowty and Invement Property that Is not alrY in a resirictod fun#. Thi8 amounts lo £974,793 as w 31120? 10 Th8 charity has chariged ils accounting pcAicy Irff the rninlmum level of free unrestriued tun(ts to be 6 months e>¥enOiiure based on Ihe ky00$ year lo gnabl? 8utterw$ Sancivary for Goats te rneel its lgatIOnS in event d a shorttl In income Cf Sudden uplvrn in expenditure. This has bgen tran$lerraJ fr unrestricted Iree lunds to a th$ignat reserve aThJ aryKJunts to £1.382 as al 3110312023. 11 Olher small errots. PAYE lal*fity ty0rsial £2.534 and a Restricted F. Rojf over Hoof. 000 miss48signat8d. &nall accounbng Emors £3,534 12 Prier ¢0 3110W2D23 the Freehc4d Prwty was re¥U8d to a r8¥aluaiion $Ve. A wrtM)n ol lh¢ FrÈ¢h¢WJ Fyoperty has en r&jen31ed &% Inveslmenl Preperty, alld re51aled lo Iheir lair value. The reVduatI reserve of £631.307 has teen reduced down to £130,600 10 coffW the reserve. FIv10n of Falr Value r8s¢rve -fSLMJ.$07
16 F4esttlcted lunds During the year there were rv further reslrthd fundB Te1ved and are noled in mte 13 and 14. 17 De91gnaled funds D8signaied funds are unreslricled funds or4Mad by th• •le•S lo tswjptyt Ihtr m•Jium lonuar tarm 04ecl• ol th saniu. 11 rnay be used for atxl In¥8stso in ways that Sup lh8 Santualls Ig&tY in the nv¥t fi¥e year5, and ldeS Prow¢y assB15 and s ol the prlor year expondituie ol Ihe Santuary. 18 Provlelon For Lllltl•• •nd Ch•rg The provision for liabilities and charges Is the esllrnated r&uclion lo the lite Interest gwen in the WLWty Mill Cottage. At 31si March 202S the Ille eyelancy ol the lite lenartt wa5 88.2 ytats. Using an eslimaled possib* rental 01 £20.860 loJelher with 10% mainlonance charge5, the pro$eni valu• using ol lh¢ lulur• loss of ienl gives rise 10 the of £164,076. 20