Reglstered Charlty Number: 1105654 REPORT OFTHE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31STJULY 2024 FOR THE RETREAT ANIMAL RESCUE Brachers LLP Somerfield House 59 London Road Maldstone Kent ME16 81H
THE RETREAT ANIMAL RESCUE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024 Page Report ol the Tru51ees 3to4 Independent Examiner's Report Statement of Flnancial Actlvlties Balance sheet Notes to the flnanclal statements 8t014
THE RETREAT ANIMAL RESCUE REPORT OF THE TRusfEES FOR THE YEAR ENDED 31STJULY 2024 Trustees Mr l H Thompson Ms L Y Thompson Ms M Pierce Ms A Elliott Dr C Robinson Independent Examiner En50rs Accountants LLP Incubator 2 The Boulevard Enterprise Campus Atconbury Weald Huntingdon PE28 4XA Solicitors ishop Akers & Co Haven House 193 Swanley Lane Swanlev BR8 7LA Approved by order of the board of trustees on 23 May 2025 and signed on its behalf by: Mr l H Thompson Brickyard Farm Ashford Road High Halden Ashford Kent TN26 3U
TH£ RETREAT ANIMAL RESCUE REPORT OF THE TRtisfEES FOR THE YEAR ENDED 31STJULY 2024 The trustees present their report wsih the linancial statements of the charlty for the year ended The trustees have adopted the provislovs of Accountlng and ReportinB by Charities,. Statement of Recommended Practlce applicablp to charities preparing their accounts in accordance with the Financial Reporting Standard app',icable in the UK and Republic of Ireland IFRS 1021 (effective I january 20191. OBJEcnvES AND ACTIVITIES Objectives and actlvlties for the publlc benefit The oblects of the charity are to operate ès a sanctuary for unwanted and abandoned animals. It carries this out by maklng avallable premises vlhich have been adapted as a sanctuary, known a5 Brickyard Farm, tts provide accDmmodation for unwanted animals. The trustees confirm that they have referred to the Charity Commissitsn'5 guidance on public benefit when reviewing the tharity's aims and objectives, In planning future actlvltles. FINANCIAL REVIEW Reserve5 policy It is the polScy of the trustees to maintaSn unrestrlcted funds, which are free reserves of the charityi for Investment In land and bulldln6s to operate a5 a sanctuary for unwanted and abandoned anlma15 and the balance of unrestricted funds is available to mect contlnulng administrative costs. At 31st July 2024 the charity had unrestricted reserves 01 £364.21812023.. £413,525). Thi5 includes £36,77612023: E54,5761 of designated ndS in respect of thè prepaid lease on Brlckyard Farm. This leaves free ieserves of £327,44212023.. f358,9491 to cover future runnlng costs of the charity. FUTURE PLANS The trustees wlll continue its pollcy to provide a sanctuary to help the suffering of unwanted and abandoned arbimals. The charity wlll also be openlng Its veterlnary area on the premises, wf(h certain local vets volunteering thelr tlme there, STRUCTURE, GOVERNMENT AND MANAGEME Govemlng documeb)t The charlty Is controlled by its governlng document, dated 14 April 2004, a deed of trust and constitutes an unlncorporated charlty. Indudlon and tralnlng of new trustee5 V41e look withln our volurnteers and supporters to lielp f5nd new trustees. New trustees are given support to learn the layout of the cèntre, Introduced to staff and tlie animals. New trustec5 also get time to Shadow existlng trustèes and the chance tD attend staff/fundrèising meeting5. Dependlng on the amount of volunt<lry houTS they cen commit to, the working of the sanctuary office 2nd record keeping systems are avallable to le3rn. REFERENCE AND ADMINisfRATIVE DETAIiS Règ15tered Charsty Number 1105654 Princlple address Brlckyard Form Ashfoid Ro?d Fllgl) Halde hford Kent TN26 3U
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF THE RETREAT ANIMAL RESCUE Indepèndent examlner's report to the trustees of Thè Retreat Animal Rescue I report to the charlty trustees on my examlnatlon of the accounts ol Thè Retreat Animal Rescue (the Trustl for the year ended Responsibilities and basis of report As the charity trustees of the Trust you are responslble for the preparation of the accounts In accordance wlth the requlrements of the Charitles Act 20111'the Act'l, I report in respect of my exaftilnation of the Trust's accounts carried out under section 145 of the Act and in carrying Dut my eyamlnatlon I have followed all appllcable Dlrethlons gfven by the Charlty Comm15sion under section 1451511bl of the Act. Independent examlner's statement Slnce your charlty'5 gr05s income exceeds £250,000 your examiner must be a member of a11sted body. I can confirm that l am qualrfled to undertake the e.xamlnation becausè l am a reglstered member ol Institute of Chartered Accountants In Englènd and Wales whl¢h is one of the listed bodles. I have completed my examination. I conflrm thal no material rnatters have comc to my attentloTh in connection wlth the examinatlon given to me cause to belleve that Sn any malerial respect: accounting records were not kept Sn respect of the Trust as requlred by section 130 of the Act,. or thè accounts do not accord with those records,. or the accounts do not comply with the appllcable requirements con¢erning the form and content of accounts sel out In the Chrities (Accounts and Reports) Re8ulatlons 2008 other tt)an any reoulrement that the accounts give a true and fair view which 1$ not 8 matter considered as part of an independenl eKamination. I have no con£ern5 and have come across no other matter5 ill connection wlth the examination to whlch attention Should be drawn in this report in order to Ènable a proper understanding of the accounts to be reached. James Frnncis Ensor5 A¢countants LLP Incubator 2 The Boulevard Enterprlse C3mpu5 Alconbury Weald Hu ntingdon
THE RETREAT ANIMAI RESCUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31STJULY 20Z4 Notes Unrestrlcted Restrlcled funds funds 2024 Total fund$ 2023 Total funds INCOME AND ENDOWMEKTS FROM Donatlons and legacies 329,908 329,908 347,296 Charltable 8¢llvltles other tradillg actSvltles Total 19,756 19,756 23,124 349.664 349,664 370,420 EXPENDITURE ON Ralsing funds 914 914 562 Ch#rltable artlvltles Anlm41 Rescue 394057 398.057 35S,D59 Totsl 398,971 398,971 355.621 NET IEXPENDITUREI I INCOME 149,3071 149,3071 14,799 RECONQUATION OF FUNDS Toial Ivnds brought forwayd 413.525 3,040 416,565 401,766 TOTAL FUNDS CARRIED FORWARD 364,218 3,040 367,258 416.565 The noies form part of these financlal statements.
THÈ REfREAT ANIMAL RESCUE 8AIANCE SHEET 31st July 2024 Notes Unrestrl£ted Restrlcted funds funds 1024 Total funds 2023 Total funds FIXED A55ETS Tangible a55ets io 234.(64 234.064 8,065 CURRENT ASS5 Oebtors.. amount fallilng due witiiln Dne year ebtor5.' amountfalllng due after morÈ than one yoèr Cash 3t baiik lind in fvand li 25,042 25,042 17,800 li 18,976 97Aa6 18,976 100,576 36,776 232,?25 3,040 141,554 3,040 144.594 286,801 CREDITORS Amounts fall1 due within Dneyear {11,4001 111owi 18,3CIII NEfcuRRENT ASSET5 130,154 133,194 278,500 TOTALASSETS LESS CURRENT LIABILMES 3fA,218 3,040 367,2S8 416,565 NEI ASSETS 364,218 3.040 367258 416,565 FUNDS Unrestricted fund5 RÉ5tricled funds L4 3fj421È 3,040 413,525 TOTAL FUNDS 367,258 416,565 ThÈ lir)8nclal staterneThtswEve approved by the Iloard gf Triistees and authorfsÈd for issue on 23 May 2025 and were slgned on its behèlf by.. Mr l H Thompson The notes form of the flnanclal st31ements.
THE BÉfkEAY AMIMAL RgStUE NOTES TOIHE FW%NCIAL STATEMENTS fort niÉ YEAR ENDE031STIULY 2024 I. STATVTQRY INFOAMAMO The Retreat Animal Resc Isan nntOrp01ated charity rpwstored willi lh ChBrilyComm1551on for elathd andwi1. The Charity's regtstered ryjmber and buskness ian be fOfid in Ihe releferKÈand admirlswathe deta515 In Ihe Ilepoit of the Trtsstee& 2. AtCOUNnNG POLKIES Basi5 olwepartn8 thcfinwl statemen The fin8nda slatfrmp.N$ ol Ihe ¢h4rily, whlth Is a publlc benefk ent¢y under FRS Its2. hove beèn prepafed In ary0rdae th the Ch3riile5 SORP IFRS 1021 A(c0unUaI REFtsrtlYg byCh3rliles.. &alement of RecoMftllded Pracllce &pTr.'i£aole lo charlties thelr accr)unis In accordanc¢ wlth the Fln3Nclal Reportlng srandard appll:)hle n Iht UKaod Repubwcof Irelancl IFR5 1021 lef¥Ècllve I linuary 20191.. Flnahcial RÈPOrtlng Stathtard 192 Yhe Hnar.clal Reportlnc 5t4ndard 2pplic•ble In the UK and RelICl Irelan4J' IhE ChsrSiiesAcl 2011. Tlie I18ncl3I stateneIbavE en tyeparEd nderthe htstoilGII ¢tsstCOTwpTrdDn. In¢•m• l kncome Is io815ed hi the 5tbtement of Flnanoal Actlvi¢les gncÈ thÉ charfty hasn1ftloTritD the funds, sfisprobable that th Incomè Yll bp received ondthe amount can bo me¥V1 reliablv. Expendsle IbblllÈlès are recoin15ed as expèfidltre as soon as thÈve lsa legal or conttructkwe 01¥3YOn tornmildnÉ the chèrlly tc thè-, expendiiure. It Is pr47ble that Ihe transfer of e¢onomic beneflts lll be re4ulreé Ih SEtt1pM.ei the amounr ol thÈ obli8atlon uii be mpa5uredieliably..kpenoilure 15 a¢couNted for On 3D acuuals basls and ha5 been clas51fled under headlTW tbat4Etregatp all (051$ related tv the tate80ry. Wleie E05ts cannot be dIreC atttlbuled to pa¥Uwlate head11 th@YPba been allocated to acbvitie5 Dn ba515 conystentwilh IhÈ vse Df resource5. TaBblefixvd a£s4tS Oppveclailon Is WDvided 4tthe followlng art1 rates Inorder lo wrlte Dffeatha5set over h5 e5tlNted u5elul .Il•'. lfflpromeDt5 lo prop2rtv- P13mt ad machinery- Flxturo5 5ndfftl'ngs- Motor vehlde5 CompLrterequipmwl- siral8ht line IwÈnty ffveye8rs 25%on lost 25%Trn rost 25% cn iedudng balan(e 33%on cost Taxatlo The chatlty Is Exempi from iJxoh itr thavltable a(tlwlle5. UnrestrliLed be ed In a(rdance w,th the tharltable obfvttives atthe dlscroiiDn ol thetrusteès. Restrlcted L>n only for part1c1r", ostiicled purposes wthln the ooieEtsol the charity. Remrfctlonsathsewhon spedlled by IhÈ donororwhen funds re ra15ed IDr ptiCUlar iestrlcled purpose Fvrthtr explahltlon olthe naturè and purpose?f ea(hfund Is1lded Inthe noles to rhe financlal siaternent. pwcha5eand lew5ihgommltmètsts RÉni¥ts pakl under operii tlr¥ lea5e5 are tharÈed LO ht Starementof Flnanci81 A¢llvlUe5 OTr 2 straht Ilr,e ba3 over the pefbdolthe le•se. Ptll51DIIUlS1S and other pDst•YetlreThrt berleffts The charliy OFeiileJ a dÈllned CDnprliwtlon penslan scherne. cobtrlbthiD pjyab e tDthe ¢hafily'5 penslon s(heme ale chavged ro Ihe5taiÈmettt ol Flwndal ActltIeS in the peilod to whlch they relate. ThE Tiusieos hiv¢ no reason to believe that titÈ cV.aitywill be un4bltsto tontinue opprt4ng as a golnE concÈin and adpqualo resDurces to conbnue opetatiJnal exIen(e For al least th2 fjext year. The Iru5tEe5 coniinUQ t¢ adopt theBQll8con¢ern ba$b OF 8CCQL'niir In prep3rln8financ131 staterrbent5, theicwuntinq polk¥ InrÈspw of theIn@COnCern, whlch sets outthe bas45 ir a5511mpUons mad@. CDnllMJed...
THE RETREAT ANIMAL RESCUE NOTES TO THE FINANCIAI STATEMENTS- contlnued FOR THE YEAR ENDED 31STJULY 2024 2, ACCOUNTING POLICIES- wntinued Grant Income recognltlon Grant income has been recognlsed under the performance model. Grants that do not specify any future perlormance-related conditions are recorded when the grant proceeds are recelved or receivable. Any grant that Impose5 specifled future performance-related condition5 Is recognisod only whEt) the performance-related conditions are met. Grants recelved before the revenue recognitlon criteria are satisfied are recognlsed as a liakn'lity. 3. OTHER TflADING ACTIVITIES 2024 2023 Retr@at Tour Charity Shop Café income (Sales) Rent received (Cabins) 3,380 12,512 2,149 1,715 3.720 9,032 1,947 8,425 19,756 23,124 4. RAISING FUNDS Other trading actlvities 2024 2023 Evenls and activltles 914 562 S. CHARITABLE ACTIVITIES COSTS Support Costs Iseel note 6 Dlrect C05tS Totals Animal Rescue 382,448 15,609 398,057 6. SUPPORT co¥rs Governance cost5 Flnance Tothts Anlmal Rescue 15,609 15,609 contlnued..-
THE R EAT ANIMAL RESCUE NOTES TO THE FINANCIAISTA7ÉMENT5. contlnued FOR THE YEAR E14DE0 3JST JULY 2024 &SVPPORT COSTS. coTrtlnuod Suppoitcosts, Included Irb the atsove, 8fe as lollows,. 2014 Anlm21 Res£ue 2023 Animal Restue Bar.k ch2rÈes/interest Accourbtaiicy Independent ex3minatlon leg31 and professlonal Subscriptions L06 1,722 1.89Q 5,566 179 1,60D 9.510 4,273 227 l5.6Q9 7. TRUSTEES. REMUNERATION AND BENEFITS Ihere wele trustees remuntratlon or other bene<lts for theyear ended 31st Juty 2024 nor lor the yeaw ended 31StJtsly 2023. Trustses. ey4)¢$ There were no trustee5' expenses pald for the year ended 31stJuly 2024 nor thè yearended 31st July 2023. S. STAFF COSTS 2024 2023 Wage5and 5alarlei 105,522 90.601 105,SZ2 90,601 The hver&82 rncnthly Thumber olernployee5 durlD8 th¢ year was as folltsws.. 2024 Jo 2023 Reireat oper3t.'on5 No employees rtcelveO emolutnÈnts in excess of £60,000 9. COMPARAMVEFOR THE STATEMENT OF FINANCIALACTivmES Unrestrlcte fuDd5 Re5trfcted fvnd Totsl funds INCOMEAND ENDOWMENTS FROM Donatlons and legacles 347,296 347,296 Charftoble aetl¥iiles Anlmal Resuie other trading activ1t5 Totol 23,124 23.124 370.420 370.420 EXPENDfTiIRE ON Ralsing funds 562 562 ChJtttablE artlvllks Anlmal ReswÈ 354.059 355,059 tontlnued... io
THE RETREAT ANIMAL RESCUE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 315TJULY 2024 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES. contlnued Unrestricted funds Restricted fund Total funds Yotal 3S5,621 355,621 NET INCOME / IEXPENDITUREI 14,799 14,799 RECONCILIATION OF FUNDS Total lunds brought loard 398,726 3,040 .401,766 TOTAL FUND5 CARRIED FORWARD 413,525 3,040 416,565 10. TANGIBLE FIXED ASSETS Improvements to Fixtures and fittings Plant and m3chineTy property COST At 1st August 2023 AddlOn$ 129,394 18,462 79,752 97,639 At 31st July 2024 129394 18,462 177,391 DEPRECIAllON At 1st August 2023 Charge for ye.ar 49A85 5,176 14,013 4,450 33,892 25,516 At 31st july 2024 54,661 18,462 S9A08 BOOKVALUE At 31stJul¥ 2024 74,733 117.98Y At 31st July 2023 79,909 4,450 45,903 contlnued... li
THE RETREAT ANIMAL RESCUE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31STJULY 2024 10. TANGIBLE FIXED ASSETS- contlnued Motor vehicles Computer equlpment Totals COST At 1st August 2023 Addltions 12.653 44,986 240,263 142,625 At 3Jst July 2024 57.639 382,889 DEPRECIATION At 1st August 2023 Charge for year At 31st July 2024 4,852 11.442 102,242 46,584 16,294 148,8Z5 NET BOOK VALUE At 31st July 2024 41,345 234,064 At 31stJuly 2023 7.801 138,065 11. DEBTORS: AMOUNTS FAILING DUE WITHIN ONE YEAR 2024 2023 Prepaymenls and accrued income Debtors over one year represents rent paid in advance. 25,042 17,800 12. cREDoR5. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade credltors Other creditor5 3,000 8,4DO 1,173 7,128 11,400 8,301 13. LEASING AGREEMENTS Minimum lease payments undei non-cancellable operatlng leases fall due as follows: 2024 2023 Ir more than fi've years 202,158 227,200 The lease commitment is for the property at Brickyard Farm, where the charlty runs the retreat, The lease 15 f()r 3 perlod Df 2) years and the above represent5 the total value of the lease le5S the advance payment of rent made. continued... 12
THE RETREAT ANIMAL RESCVE NOTES TO THE FINANCIAI STATEMENTS- continued FOR TrIEYEAR ENDED 31STJULY 2024 14. MOVEMENTIN FUNDS Net movement in fund5 At 0110812023 At 3110712024 Unrestrided fudS General fund Brickyard Farm lease 358,949 54.576 131,507} 117,8001 327,442 36.776 413,525 149.307) 364,218 Restricted fund5 Hard standing park 3,040 3,040 TOTAL FUNDS 416,565 149,3071 367,258 Net movemenl In funds, Included In the above are as follows.. Incoming resources Resources expended Movement In funds Unrestricted funds Generydl fund 8rlckyJrd Farm lease 349,664 381,1711 117,BOOI 131,5071 {17,8001 149.3071 Y19,664 1398,9711 Restrkted funds Hard Standing car park TOTAL FUNDS 349,664 1398.9711 (49.3071 Comparatlves for movement in funds Net r¥)ovement in fuThds At 3110712023 0110812022 Unrestricted fumds General fund Brlckyard Farm lease 326,350 72,376 32,599 117,8001 358,949 54,575 398,726 14,799 413,525 Restricted funds Hard standing car park 3,040 3,040 TOTALFUNDS 401,766 14,799 416,565 In 2015 the tru51ees designated a £200,0 donation rece5ved fiom Frlends of Ferals CAT Group to the rent of Brlckyard Farm, thls ha5 beèn prepald over the term of the lease. continued.,, 13
THE RREAT ANIMAL RESCUE NOTES TO THE FINANaAL STATEMENTS - eontlnued FOR THE YEAR ENDED 31STJULY 2024 15. RELATED PARTY DISCLOSVRES In 2015, £200.000 was paid to l Thompson and N Davies, who were both trustees of the charity IN Davles ha5 since stepped downl, in respect of advance rents for the property occupied by the charlty at Brlckyard Farm. The lease is dated 4 September 2017 znd Is for a period of 25 years frorn 31 March 2015. Annual rent has been charged at £17,800. 16. ULTIMATE CONTROLLING PARTY The chèrity is ultimately conlrolled by its board of trustee5. 14