Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
**Charity number: 1105654**
## **The Retreat Animal Rescue**
## **Unaudited**
## **Trustees' Report and Financial Statements**
**For the Year Ended 31 July 2025**
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
## **Contents**
||Page|
|---|---|
|Reference and administrative details of the Charity, its Trustees and advisers|1|
|Trustees' report|2 - 3|
|Independent examiner's report|4 - 5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 19|
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
## **Reference and Administrative Details of the Charity, its Trustees and Advisers For the Year Ended 31 July 2025**
|**Trustees**|Dr Susan Bauer|
|---|---|
||Christine Fosbury|
||Chloe Jennings|
||Mandy Pierce|
||Lisa Thompson|
||Ian Thompson|
||Dr C Robinson (resigned 14 June 2025)|
|**Charity registered**
**number**
1105654
**Principal office**
Brickyard Farm
Ashford Road
High Halden
Ashford
Kent
TN26 3LJ
**Accountants**
UHY Hacker Young
Chartered Accountants
Thames House
Roman Square
Sittingbourne
Kent
ME10 4BJ
**Solicitors**
Bishop Akers & Co
Haven House
193 Swanley Lane
Swanley
BR8 7LA||
Page 1
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Trustees' Report For the Year Ended 31 July 2025**
The Trustees present their report with the financial statements of the charity for the year ended. The Trustees have adopted their 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**
## **a. Objectives and Activities for the Public Benefit:**
The objects of the charity are to operate as a sanctuary for un-wanted and abandoned animals and to aid and assist with the running of a neutering clinic to limit future un-wanted animals. This is also available to local animal charities. It carries this out by making available premises which have been adapted as a sanctuary, known as Brickyard Farm, to provide accommodation for unwanted animals. The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives in planning future activities.
## **Financial review**
## **a. Reserves policy**
It is the policy of the Trustees to maintain un-restricted funds, which are free reserves of the Charity, for investment in land and buildings to operate as a sanctuary for unwanted and abandoned animals and the balance of unrestricted funds is available to meet continuing administrative costs. At 31 July 2025 the Charity had unrestricted reserves of £243,985 (2024: £364,218). This includes £18,976 (2024: £36,776 ) of designated funds in respect of the prepaid lease on Brickyard Farm. This leaves free reserves of £225,009 (2024: £327,442) to cover future running costs of the Charity.
## **Structure, governance and management**
## **a. Governing Document**
The Retreat Animal Rescue is a registered charity, number 1105654, and is constituted under a Trust deed dated 14th April 2004, a Deed of Trust and constitutes an unincorporated charity.
## **b. Methods of appointment or election of Trustees**
We look within our volunteers and supporters to help find new Trustees. New Trustees are given support to learn the layout of the centre, introduced to staff and the animals. New Trustees also get time to shadow existing Trustees and the chance to attend staff/fundraising and Health & Safety Meetings. Depending on the amount of voluntary hours they can commit to, the working of the sanctuary office and record keeping systems are available to learn.
## **Plans for future periods**
The Trustees will continue it’s policy to provide a sanctuary to help the suffering of unwanted and abandoned animals. The Charity will also be opening its veterinary area on the premises, with certain local vets, volunteering their time there.
Page 2
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Trustees' Report (continued) For the Year Ended 31 July 2025**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Approved by order of the members of the board of Trustees on _________________________________________________ and signed on their behalf by:
## **Ian Thompson**
09 May 2026
Page 3
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Independent Examiner's Report For the Year Ended 31 July 2025**
## **Independent Examiner's Report to the Trustees of The Retreat Animal Rescue ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 July 2025.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 (enter body here), which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Page 4
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Independent Examiner's Report (continued) For the Year Ended 31 July 2025**
Signed:
Dated:
Tracey Moore BFP ACA
**UHY Hacker Young** Chartered Accountants Thames House Roman Square Sittingbourne Kent ME10 4BJ
Page 5
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
## **Statement of financial activities For the Year Ended 31 July 2025**
|**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
Rent
**Total income**
**Expenditure on:**
Raising funds
5
Charitable activities
6
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**
14|**Unrestricted**
**funds**
**2025**
**£**
257,417
12,811
1,250
271,478
618
391,093
391,711
(120,233)
364,218
(120,233)
243,985|**Restricted**
**funds**
**2025**
**£**
-
-
-
-
-
3,040
3,040
(3,040)
3,040
(3,040)
-|**Total**
**funds**
**2025**
**£**
257,417
12,811
1,250
271,478
618
394,133
394,751
(123,273)
367,258
(123,273)
243,985|_Total_
_funds_
_2024_
_£_
_329,908_
_18,041_
_1,715_
_349,664_
_914_
_398,057_
_398,971_
_(49,307)_
_416,565_
_(49,307)_
_367,258_|
|---|---|---|---|---|
The notes on pages 8 to 19 form part of these financial statements.
Page 6
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
## **Balance Sheet As at 31 July 2025**
|**2025**
**Note**
**£**
**Fixed assets**
Tangible assets
11
217,135
217,135
**Current assets**
Debtors
12
18,976
_44,020_
Cash at bank and in hand
11,993
_100,576_
30,969
_144,596_
**Current liabilities**
Creditors: amounts falling due within one
year
13
(4,119)
_(11,400)_
**Net current assets**
26,850
**Total assets less current liabilities**
243,985
**Net assets excluding pension asset**
243,985
**Total net assets**
243,985
**Charity funds**
Restricted funds
14
-
Unrestricted funds
14
243,985
**Total funds**
243,985
The
financial
statements
were
approved
and
authorised
for
issue
by
the
_________________________________________________and signed on their behalf by:
09 May 2026|_2024_
_£_
_234,062_
_234,062_
_133,196_
_367,258_
_367,258_
_367,258_
_3,040_
_364,218_
_367,258_
Trustees
on|
|---|---|
## **Ian Thompson**
The notes on pages 8 to 19 form part of these financial statements.
Page 7
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **1. General information**
The Retreat Animal Rescue is an unincorporated charity registered with the Charity Commission for England and Wales. The Charity's registered number is 1105654 and registered office: Brickyard Farm, Ashford Road, High Halden, Ashford, Kent, TN26 3LJ.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Retreat Animal Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Page 8
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **2. Accounting policies (continued)**
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **2.5 Tangible fixed assets and depreciation**
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
|Long-term leasehold property|-||
|---|---|---|
|Plant and machinery|-|25% On cost|
|Motor vehicles|-|25% Reducing balance|
|Fixtures and fittings|-|25% On cost|
|Computer equipment|-|33% On cost|
Page 9
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **2. Accounting policies (continued)**
## **2.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.7 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.8 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.9 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.10 Fund accounting**
Unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 10
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2025**
**£**
Donations
247,417
Legacies
10,000
257,417
_Unrestricted_
_funds_
_2024_
_£_
Donations
_329,908_
**4.**
**Income from charitable activities**
**Unrestricted**
**funds**
**2025**
**£**
Income from charitable activities - Animal Rescue
12,811
_Unrestricted_
_funds_
_2024_
_£_
Income from charitable activities - Animal Rescue
_18,041_|**Total**
**funds**
**2025**
**£**
247,417
10,000|
|---|---|
||257,417|
||_Total_
_funds_
_2024_
_£_
_329,908_|
||**Total**
**funds**
**2025**
**£**
12,811|
||_Total_
_funds_
_2024_
_£_
_18,041_|
Page 11
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
## **Notes to the Financial Statements For the Year Ended 31 July 2025**
## **5. Expenditure on raising funds**
## **Costs of raising voluntary income**
|**Unrestricted**
**funds**
**2025**
**£**
Events and activities
618
_Unrestricted_
_funds_
_2024_
_£_
Events and activities
_914_|**Total**
**funds**
**2025**
**£**
618|
|---|---|
||_Total_
_funds_
_2024_
_£_
_914_|
## **6. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2025**
**£**
Animal Rescue
391,093
Animal Rescue|**Restricted**
**funds**
**2025**
**£**
3,040
_Unrestricted_
_funds_
_2024_
_£_
_398,057_|**Total**
**2025**
**£**
394,133|
|---|---|---|
|||_Total_
_2024_
_£_
_398,057_|
Page 12
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **7. Analysis of expenditure by activities**
|Animal Rescue
Animal Rescue
**Analysis of support costs**
Accountancy
Subscriptions
Legal and professional
Indepdent examination
**Total**|**Activities**
**undertaken**
**directly**
**2025**
**£**
376,399
_Activities_
_undertaken_
_directly_
_2024_
_£_
_379,836_|**Support**
**costs**
**2025**
**£**
17,734
_Support_
_costs_
_2024_
_£_
_18,221_
**Total**
**funds**
**2025**
**£**
3,354
132
4,768
9,480
17,734|**Total**
**funds**
**2025**
**£**
394,133|
|---|---|---|---|
||||_Total_
_funds_
_2024_
_£_
_398,057_|
||||_Total_
_funds_
_2024_
_£_
_4,212_
_226_
_4,273_
_9,510_|
||||_18,221_|
## **8. Independent examiner's remuneration**
The independent examiner's remuneration amounts to an independent examiner fee of £2,820 ( _2024_ - _£9,510_ ).
Page 13
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
## **Notes to the Financial Statements For the Year Ended 31 July 2025**
## **9. Staff costs**
|Wages and salaries|**2025**
**£**
111,216
111,216|_2024_
_£_
_105,522_|
|---|---|---|
||||
|||_105,522_|
The average number of persons employed by the Charity during the year was as follows:
||**2025**|_2024_|
|---|---|---|
||**No.**|_No._|
|Retreat operations|11|_10_|
No employee received remuneration amounting to more than £60,000 in either year.
## **10. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2024 - £NIL)_ .
During the year ended 31 July 2025, no Trustee expenses have been incurred _(2024 - £NIL)_ .
Page 14
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **11. Tangible fixed assets**
|**Cost**
At 1 August 2024
Additions
At 31 July 2025
**Depreciation**
At 1 August 2024
Charge for the year
At 31 July 2025
**Net book value**
At 31 July 2025
_At 31 July 2024_|**Leasehold**
**improvemen**
**ts**
**Plant and**
**machiner**
**y**
**£**
**£**
129,394
18,462
-
-
129,394
18,462
54,661
18,462
5,176
-
59,837
18,462
69,557
-
_74,733_
_-_|**Motor**
**vehicles**
**Fixture**
**s and**
**fittings**
**£**
**£**
57,639
77,391
-
27,126
57,639
204,517
16,294
59,408
10,336
28,817
26,630
88,225
31,009
16,292
_41,345_
_117,983_|**Compute**
**r equipm**
**ent**
**Total**
**£**
**£**
2
382,888
300
27,426
302
410,314
-
148,825
25
44,354
25
193,179
277
217,135
_2_
_234,063_|**Compute**
**r equipm**
**ent**
**Total**
**£**
**£**
2
382,888
300
27,426
302
410,314
-
148,825
25
44,354
25
193,179
277
217,135
_2_
_234,063_|
|---|---|---|---|---|
|||||410,314|
|||||148,825
44,354|
|||||193,179|
|||||217,135|
|||||_234,063_|
## **12. Debtors**
|**Due after more than one year**
Other debtors
**Due within one year**
Prepayments and accrued income|**2025**
**£**
18,976
18,976
-
18,976|_2024_
_£_
_18,976_|
|---|---|---|
|||_18,976_
_25,044_|
||||
|||_44,020_|
Page 15
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **13. Creditors: Amounts falling due within one year**
|Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
**Statement of funds**
**Statement of funds - current year**
**Balance at 1**
**August 2024**
**£**
**Unrestricted funds**
**Designated funds**
Brickyard Farm lease
36,776
**General funds**
General Funds
327,442
**Total Unrestricted funds**
364,218
**Restricted funds**
Hard standing car park
3,040
**Total of funds**
367,258|**Income**
**£**
-
271,478
271,478
-
271,478|**2025**
_2024_
**£**
_£_
968
_3,000_
652
_-_
219
_-_
2,280
_8,400_
4,119
_11,400_
**Expenditure**
**£**
**Balance at**
**31 July 2025**
**£**
(17,800)
18,976
(373,911)
225,009
(391,711)
243,985
(3,040)
-
(394,751)
243,985|_2024_
_£_
_3,000_
_-_
_-_
_8,400_|
|---|---|---|---|
|||||
||||_11,400_|
||||225,009|
||||243,985|
||||-|
||||243,985|
## **14. Statement of funds**
In 2015 the trustees designated a £200,000 donation received from Friends of Ferals CAT Group to the rent of Brickyard Farm, this has been prepaid over the term of the lease.
Hard standing car park funds were receievd to improve the car park which has been fully spent in the year.
Page 16
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **14. Statement of funds (continued)**
## **Statement of funds - prior year**
|_Balance at_
_1 August_
_2023_
_£_
**Unrestricted funds**
**Designated funds**
Brickyard Farm lease
_54,576_
**General funds**
General Funds
_358,949_
**Total Unrestricted funds**
_413,525_
**Restricted funds**
Hard standing car park
_3,040_
**Total of funds**
_416,565_
**Summary of funds**
**Summary of funds - current year**
**Balance at 1**
**August 2024**
**£**
Designated funds
36,776
General funds
327,442
Restricted funds
3,040
367,258|_Income_
_£_
_-_
_349,664_
_349,664_
_-_
_349,664_
**Income**
**£**
-
271,478
-
271,478|_Expenditure_
_£_
_Balance at_
_31 July 2024_
_£_
_(17,800)_
_36,776_
_(381,171)_
_327,442_
_(398,971)_
_364,218_
_-_
_3,040_
_(398,971)_
_367,258_
**Expenditure**
**£**
**Balance at**
**31 July 2025**
**£**
(17,800)
18,976
(373,911)
225,009
(3,040)
-
(394,751)
243,985|_Balance at_
_31 July 2024_
_£_
_36,776_|
|---|---|---|---|
||||_327,442_|
||||_364,218_|
||||_3,040_|
||||_367,258_|
||||243,985|
## **15. Summary of funds Summary of funds - current year**
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Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
**Notes to the Financial Statements For the Year Ended 31 July 2025**
## **15. Summary of funds (continued)**
## **Summary of funds - prior year**
|Designated funds
General funds
Restricted funds|_Balance at_
_1 August_
_2023_
_£_
_54,576_
_358,949_
_3,040_
_416,565_|_Income_
_£_
_-_
_349,664_
_-_
_349,664_|_Expenditure_
_£_
_(17,800)_
_(381,171)_
_-_
_(398,971)_|_Balance at_
_31 July 2024_
_£_
_36,776_
_327,442_
_3,040_|
|---|---|---|---|---|
|||||_367,258_|
## **16. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2025**
**£**
Tangible fixed assets
217,135
Debtors due after more than one year
18,976
Current assets
11,993
Creditors due within one year
(4,119)
**Total**
243,985|**Total**
**funds**
**2025**
**£**
217,135
18,976
11,993
(4,119)|
|---|---|
||243,985|
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Debtors due after more than one year
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2024_
_Restricted funds_
_2024_
_£_
_£_
_234,062_
_-_
_18,976_
_-_
_122,580_
_3,040_
_(11,400)_
_-_
_364,218_
_3,040_|_Total_
_funds_
_2024_
_£_
_234,062_
_18,976_
_125,620_
_(11,400)_|
|---|---|---|
|||_367,258_|
Page 18
Docusign Envelope ID: D8C9E57F-7ABA-80CC-82BB-125BE1C926C4
## **The Retreat Animal Rescue**
## **Notes to the Financial Statements For the Year Ended 31 July 2025**
## **17. Operating lease commitments**
At 31 July 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
||||**2025**|_2024_|
|---|---|---|---|---|
||||**£**|_£_|
|Later than|5|years|184,358|_202,158_|
The lease commitment is for the property at Brickyard Farm, where the charity runs the retreat. The lease is for a period of 25 years and the above represents the total value of the lease less the advance payment of rent made.
## **18. Related party transactions**
In 2015, £200,000 was paid to I Thompson and N Davies, who were both trustees of the charity (N Davies has since stepped down), in respect of advance rents for the property occupied by the charity at Brickyard Farm. The lease is dated 4 September 2017 and is for a period of 25 years from 31 March 2015. Annual rent has been charged at £17,800.
Page 19