```
REGISTERED CHARITY NUMBER: 1108111
```
```
Report of the Trustees and
```
```
Unaudited Financial Statements for the Year Ended 31 March 2025
```
```
for
```
```
Windyway Trust
```
```
SMH BullockWoodburn
Norfolk House
Hardwick Square North
Buxton
SK17 6PU
```
```
Windyway Trust
```
## **`Contents of the Financial Statements for the Year Ended 31 March 2025`**
||**`Page`**|
|---|---|
|**`Report of the Trustees`**|`1 to 3`|
|**`Independent Examiner's Report`**|`4`|
|**`Statement of Financial Activities`**|`5`|
|**`Balance Sheet`**|`6`|
|**`Cash Flow Statement`**|`7`|
|**`Notes to the Cash Flow Statement`**|`8`|
|**`Notes to the Financial Statements`**|`9 to 17`|
|**`Detailed Statement of Financial Activities`**|`18 to 19`|
```
Windyway Trust
```
## **`Report of the Trustees for the Year Ended 31 March 2025`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsof thecharityfortheyearended31 March2025. The
trusteeshaveadoptedthe provisionsof AccountingandReportingby Charities:Statementof Recommended Practice
applicableto charitiespreparingtheiraccountsin accordancewiththe FinancialReportingStandardapplicablein the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
Theobjectsofthecharityaretorelievethesufferingofdogs,catsoranimalsofanyspecieswhoneedcare and
attentionandtoprovideormaintainkennels,catteries,refuges,animalhospitalsorotherfacilitiesforthe reception
and care of unwanteddogs,cats or otheranimalsand the treatmentof sick or ill-treateddogs,cats, or other animals.
At their discretion the trustees may spend all or part of the capital of the charity in furthering the objects.
```
## **`Significant activities`**
```
Our main activitiesare direct fundraisingthroughour charityshops and furniturecentre. This contributesthe majority
of our day-to-day income, but we also organise external events and attend third party events to raise funds.
```
```
We havea sponsorshipschemeandruna lotterythatbringinfunds.Thereis anincreasedpresenceonsocial media
platforms,andwenowhaveane-commercefacility.PrivateindividualsraisefundsthroughtheJustGiving platform,
and we charge a fee when an animal is re-homed that contributes towards the costs incurred for that animal.
```
## **`Public benefit`**
```
ThetrusteeshavehadregardtotheguidanceissuedbytheCharityCommissiononpublicbenefitwhen setting
objectivesandundertakingactivities.Thetrusteesmeetonaregularbasistodiscussallmattersand communicate
regularly by telephone, email, and social media platforms.
```
```
ThecharitysupportstheworkofWindywayAnimalRescueCentre,basedinMacclesfield,whichtakesindogs, cats,
andotheranimalsfromallsectionsofthecommunityandre-homeswithinthelocalareaandother neighbouring
counties. It also supports the Peak District Mountain Rescue Teams.
```
```
Thecharityrunsthreeshopsandafurniturecentre,allbasedinMacclesfield.Thecustomersaremainly local
residents,andtheyvaluethewiderangeofgoodswehaveforsale.Ourstockisdonatedbythepublicforthe sole
purposeofraisingsufficientincometosupporttheanimalrescue.Theshopsandfurniturecentrealso provide
employment for staff from the local area.
```
```
Thecharityaimstoraisesufficientincometocoveritsnormaldaytodayexpenses.Themonthly management
accounts are reviewed by the trustees to ensure that the charity is on track with its aims.
```
## **`Grantmaking`**
```
GrantsaredecidedonandmadebythetrusteescurrentlyservingontheboardofWindywayTrustaccordingto the
charity'spolicyforgrantmaking.Grantsmademusthaveconditionsattachedthatenablethe achievementof agreed
purposes or milestones. In the past they have been made to provide housing for rescued animals at the sanctuary.
```
## **`ACHIEVEMENTS AND PERFORMANCE`**
## **`Legacies`**
```
The charitycontinuesto be rememberedin the wills of people,both local and from furtherafield.Their very generous
donations have enabled us to build up our reserves.
```
```
Page 1
```
```
Windyway Trust
```
## **`Report of the Trustees for the Year Ended 31 March 2025`**
## **`FINANCIAL REVIEW`**
## **`Financial position`**
```
TheStatementofFinancialActivitiesshowsnetmovementfortheyearof£108,521surplus(2024:£12,803) with
reserves standing at £1,056,135 (2024: £947,614).
```
```
Thetrusteesconsiderthatthereareadequatereservesavailabletosupportthecontinuationofthecharity. The
retainedreservesarehigherthanthosepreviouslyheldduetothelegacyincomeof£156,683(2024:£64,102, 2023:
£165,532).Thetrusteesacknowledgethatthelegacyincomecannotbeguaranteed,andthereservesareutilised to
meet the ongoing costs of the charity.
```
## **`Reserves policy`**
```
Thecharityhastotalreservefundsof£1,056,135(2024:£947,614)ofwhichthetrusteesconsideritprudentto hold
£300,000to coverkennellingandveterinaryexpensesfor one yearin the event thatfundraisingandlegacyincome is
notforthcoming.Inadditiontoournormalactivities,wearestillexploringtheoptionofincreasingour kennelling
availability by the possible purchase of new facilities; in order to achieve this we are trying to increase our reserves.
```
## **`Going concern`**
```
ThetrusteesconsiderthatthelevelofitsreserveswillensurethatWindywayTrustisagoingconcernforthe next
twelve months.
```
## **`FUTURE PLANS`**
```
It is envisagedthat the charitywill providefinancialassistanceto WindywayAnimal Rescue Centre to build a reception
area, storage area, and to replace other facilities as and when required.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
WindywayTrustis constitutedundera trustdeed dated20 January2005 andregisteredwiththe Charity Commission
under charity number 1108111.
```
## **`Recruitment and appointment of new trustees`**
```
The trusteeswho have served duringthe year and since the year end are set out below. The policyfor the adoption of
trusteesistoawardassociatetrusteeshipfor12monthspriortoacceptingtheassociatetrusteeasafulltrustee of
WindywayTrust.Theassociatetrusteeattendsmeetingsregularlyenablingtrainingandclarificationofthe charity's
structure and works.
```
## **`Organisational structure`**
```
Thetrusteesoverseetheoperationofthecharityandareresponsibleformakingdecisionsconcerningrelevant and
currentpolicies.Afull-timepaidmanagerrunsthetwoshopsandoverseesthefurniturecentrewiththesupport of
one full-timeand three part-timepaid employees.There is also a team of volunteerswho help out at the shops or the
furniture centre on a rota basis.
```
```
The employees pay is reviewed annually, taking into consideration the level of pay for similar roles locally.
```
```
The trustees are grateful to all the volunteers for their commitment and support during the year.
```
## **`Induction and training of new trustees`**
```
Trusteesare made awareof theirresponsibilitiesat the time of theirappointmentandare keptabreastof changes in
charity law and any matters affecting the governance of the charity.
```
## **`Wider network`**
```
The charity continues to be a member of the CVS network in Cheshire East.
```
```
The charity has forged links with other local charities.
```
```
WehaveconnectionswithCheshireEastCouncil'sSupportedEmploymentTeamwhereweprovide volunteering
opportunities for people in the community with disabilities to prepare for and achieve paid employment.
```
```
Page 2
```
```
Windyway Trust
```
## **`Report of the Trustees for the Year Ended 31 March 2025`**
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Risk management`**
```
The principalrisks and uncertaintiesfacingthe charityare the continuationof the animalsanctuary,providingcare for
the rescued animals, the continued receipt of legacies and the supply of volunteers.
```
```
The trustees have built up a reserve of funds so that it could support an alternative sanctuary if required.
```
```
The receiptof legaciesis notwithinthe controlof the trusteesalthoughputtinga donationin a willis encouraged on
the trust's social media.
```
```
The trust has connectionsto the CVS networkin CheshireEast and advertisesfor volunteerson there and on the trust
social media. The trust also supports Duke of Edinburgh volunteers as part of their programme.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`**
```
1108111
```
## **`Principal address`**
```
Windyway Trust
164A Crompton Road
Macclesfield
Cheshire
SK11 8EU
```
## **`Trustees`**
```
C Earles
P Barnard
M J Arnstein
W Riseley
```
## **`Independent Examiner`**
```
Michael Richard Nutt ACCA
SMH BullockWoodburn
Norfolk House
Hardwick Square North
Buxton
SK17 6PU
```
```
Approved by order of the board of trustees on 3 January 2026 and signed on its behalf by:
```
```
C Earles - Trustee
```
```
Page 3
```
## **`Independent Examiner's Report to the Trustees of Windyway Trust`**
## **`Independent examiner's report to the trustees of Windyway Trust`**
```
I reporttothecharitytrusteesonmy examinationoftheaccountsofWindywayTrust(theTrust)fortheyear ended
31 March 2025.
```
## **`Responsibilities and basis of report`**
```
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
```
```
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b)
of the Act.
```
## **`Independent examiner's statement`**
```
Since yourcharity'sgross incomeexceeded£250,000yourexaminermust be a member of a listedbody.I can confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheAssociationofChartered Certified
Accountants, which is one of the listed bodies.
```
```
I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnection 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; 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.`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
```
Michael Richard Nutt ACCA
```
```
SMH BullockWoodburn
Norfolk House
Hardwick Square North
Buxton
SK17 6PU
```
```
20 January 2026
```
```
Page 4
```
```
Windyway Trust
```
## **`Statement of Financial Activities`**
## **`for the Year Ended 31 March 2025`**
|`Notes`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`2`
**`Charitable activities`**
`5`
`Animal rescue, kennelling & rehoming`
`Other trading activities`
`3`
`Investment income`
`4`
**`Total`**
**`EXPENDITURE ON`**
**`Raising funds`**
`Raising donations and legacies`
`6`
`Other trading activities`
`7`
**`Charitable activities`**
`8`
`Animal rescue, kennelling & rehoming`
**`Total`**
**`NET INCOME`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**|**`2025`**
**`Unrestricted`**
**`fund`**
**`£`**
**`236,764`**
**`16,315`**
**`426,354`**
**`24,465`**
**`703,898`**
**`5,796`**
**`301,341`**
**`307,137`**
**`288,240`**
**`595,377`**
**`108,521`**
**`947,614`**
**`1,056,135`**|`2024`
`Total`
`funds`
`£`
`128,811`
`17,700`
`318,577`
`22,196`|
|---|---|---|
|||`487,284`|
|||`3,401`
`196,927`|
|||`200,328`
`274,153`|
|||`474,481`|
|||`12,803`
`934,811`|
|||`947,614`|
```
The notes form part of these financial statements
```
```
Page 5
```
## **`Windyway Trust`**
## **`Balance Sheet`**
## **`31 March 2025`**
|`Notes`
**`FIXED ASSETS`**
`Tangible assets`
`15`
**`CURRENT ASSETS`**
`Stocks`
`16`
`Debtors`
`17`
`Cash at bank and in hand`
**`CREDITORS`**
`Amounts falling due within one year`
`18`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NET ASSETS`**
**`FUNDS`**
`19`
`Unrestricted funds`
**`TOTAL FUNDS`**|**`2025`**
**`Unrestricted`**
**`fund`**
**`£`**
**`153,534`**
**`2,245`**
**`29,000`**
**`907,499`**
**`938,744`**
**`(36,143)`**
**`902,601`**
**`1,056,135`**
**`1,056,135`**
**`1,056,135`**
**`1,056,135`**|`2024`
`Total`
`funds`
`£`
`149,079`
`1,235`
`50,355`
`773,150`
`824,740`
`(26,205)`
`798,535`
`947,614`
`947,614`
`947,614`
`947,614`|
|---|---|---|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon3January2026 and
were signed on its behalf by:
```
```
C Earles - Trustee
```
```
M J Arnstein - Trustee
```
```
The notes form part of these financial statements
```
```
Page 6
```
## **`Windyway Trust`**
## **`Cash Flow Statement`**
## **`for the Year Ended 31 March 2025`**
|`Notes`
**`Cash flows from operating activities`**
`Cash generated from operations`
`1`
`Net cash provided by/(used in) operating activities`
**`Cash flows from investing activities`**
`Purchase of tangible fixed assets`
`Interest received`
`Net cash used in investing activities`
**`Change in cash and cash equivalents in the`**
**`reporting period`**
**`Cash and cash equivalents at the beginning`**
**`of the reporting period`**
**`Cash and cash equivalents at the end of`**
**`the reporting period`**|**`2025`**
**`£`**
**`142,624`**
**`142,624`**
**`(32,740)`**
**`24,465`**
**`(8,275)`**
**`134,349`**
**`773,150`**
**`907,499`**|`2024`
`£`
`(14,916)`
`(14,916)`
`(148,020)`
`22,196`
`(125,824)`
`(140,740)`
`913,890`
`773,150`|
|---|---|---|
```
The notes form part of these financial statements
```
```
Page 7
```
```
Windyway Trust
```
## **`Notes to the Cash Flow Statement`**
## **`for the Year Ended 31 March 2025`**
## **`1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES`**
|**`Net income for the reporting period (as per the Statement of Financial`**
**`Activities)`**
**`Adjustments for:`**
`Depreciation charges`
`Interest received`
`Increase in stocks`
`Decrease/(increase) in debtors`
`Increase in creditors`
**`Net cash provided by/(used in) operations`**|**`2025`**
**`£`**
**`108,521`**
**`28,285`**
**`(24,465)`**
**`(1,010)`**
**`21,353`**
**`9,940`**
**`142,624`**|`2024`
`£`
`12,803`
`11,419`
`(22,196)`
`(340)`
`(28,568)`
`11,966`|
|---|---|---|
|||`(14,916)`|
## **`2. ANALYSIS OF CHANGES IN NET FUNDS`**
||`At 1/4/24`|`Cash flow`|**`At 31/3/25`**|
|---|---|---|---|
||`£`|`£`|**`£`**|
|**`Net cash`**||||
|`Cash at bank and in hand`|**`773,150`**|**`134,349`**|**`907,499`**|
||**`773,150`**|**`134,349`**|**`907,499`**|
|**`Total`**|**`773,150`**|**`134,349`**|**`907,499`**|
```
The notes form part of these financial statements
```
```
Page 8
```
```
Windyway Trust
```
## **`Notes to the Financial Statements for the Year Ended 31 March 2025`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsof thecharity,whichis a publicbenefitentityunderFRS 102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
```
## **`Income`**
```
Allincomeincludinggovernmentgrantsis recognisedintheStatementofFinancialActivitiesoncethe charity
has entitlementto the funds,it is probablethatthe incomewill be receivedand the amountcan be measured
reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
```
```
Grants offered subject to conditionswhich have not been met at the year end date are noted as a commitment
but not accrued as expenditure.
```
## **`Tangible fixed assets`**
```
Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.
```
```
Short leasehold- 20% on cost
Long leasehold- 10% on cost
Plant and machinery- 25% on reducing balance
Fixtures and fittings- 25% on reducing balance
Motor vehicles- 25% on reducing balance
Computer equipment- 25% on reducing balance
```
## **`Stocks`**
```
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsolete and
slow moving items.
```
## **`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.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
```
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
```
## **`Hire purchase and leasing commitments`**
```
Rentalspaidunderoperatingleases are chargedto the Statementof FinancialActivitieson a straightline basis
over the period of the lease.
```
```
continued...
```
```
Page 9
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`1. ACCOUNTING POLICIES - continued`**
## **`Pension costs and other post-retirement benefits`**
```
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
```
## **`Donated goods and services, and volunteers`**
```
Donatedgoodsaremeasuredatfairvalue(theamountforwhichtheassetcouldbeexchanged) unless
impractical to do so. Donations of second hand goods for retail resale are initially valued at nil.
```
```
DonatedservicesandfacilitiesareincludedintheSOFAwhenreceivedatthevalueofthegifttothe charity
provided the value of the gift can be measured reliably.
```
```
The value of any voluntary help received is not included in the accounts .
```
## **`2.`**
## **`DONATIONS AND LEGACIES`**
|`Donations`
`Gift aid`
`Legacies`
`Grants`
`Collection boxes`
`Sponsored events`|**`2025`**
**`£`**
**`55,297`**
**`4,227`**
**`156,683`**
**`10,633`**
**`3,392`**
**`6,532`**
**`236,764`**|`2024`
`£`
`46,929`
`5,111`
`64,102`
`2,500`
`3,792`
`6,377`|
|---|---|---|
|||`128,811`|
```
Grants received, included in the above, are as follows:
```
|`Other grants`
**`OTHER TRADING ACTIVITIES`**
`Fundraising events`
`Shop income`
`Warehousing`
`House clearances`|**`2025`**
**`£`**
**`10,633`**
**`2025`**
**`£`**
**`13,485`**
**`410,079`**
**`-`**
**`2,790`**
**`426,354`**|`2024`
`£`
`2,500`
`2024`
`£`
`13,394`
`295,901`
`3,125`
`6,157`|`2024`
`£`
`2,500`|
|---|---|---|---|
|||`318,577`||
## **`3. OTHER TRADING ACTIVITIES`**
```
continued...
```
```
Page 10
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`4. INVESTMENT INCOME`**
|`Deposit account interest`
**`5.`**
**`INCOME FROM CHARITABLE ACTIVITIES`**
`Activity`
`Animal rehoming fees`
`Animal rescue, kennelling & rehoming`
**`6.`**
**`RAISING DONATIONS AND LEGACIES`**
`Postage and stationery`
`Bank and Just Giving charges`
**`7.`**
**`OTHER TRADING ACTIVITIES`**
`Opening stock`
`Purchases`
`Closing stock`
`Staff costs`
`Rates and water`
`Rent`
`Consumables, cleaning & refuse`
`Light and heat`
`Repairs and maintenance`
`Insurance`
`Storage premises`
`Telephone`
`Motor vehicle expenses`
`Depreciation`
`FUNDRAISING EVENTS- Purchases`
`Insurance`
`Event costs`
`Storage premises`
`Advertising`
`Prizes`|**`2025`**
**`£`**
**`24,465`**
**`2025`**
**`£`**
**`16,315`**
**`2025`**
**`£`**
**`532`**
**`5,264`**
**`5,796`**
**`2025`**
**`£`**
**`1,235`**
**`2,194`**
**`(2,245)`**
**`154,469`**
**`4,453`**
**`51,768`**
**`11,752`**
**`8,918`**
**`4,534`**
**`4,005`**
**`9,209`**
**`2,752`**
**`10,216`**
**`28,285`**
**`876`**
**`327`**
**`1,515`**
**`6,081`**
**`59`**
**`938`**
**`301,341`**||
|---|---|---|
```
continued...
```
```
Page 11
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`8. CHARITABLE ACTIVITIES COSTS`**
|`Direct`
`Costs (see`
`note 9)`
`£`
`Animal rescue, kennelling & rehoming`
**`239,342`**
**`9.`**
**`DIRECT COSTS OF CHARITABLE ACTIVITIES`**
`Advertising`
`Kennel costs`
`Veterinary fees`
`Pet food bank purchases`
**`10.`**
**`GRANTS PAYABLE`**
`Animal rescue, kennelling & rehoming`
**`11.`**
**`SUPPORT COSTS`**
`Animal rescue, kennelling & rehoming`
`Support costs, included in the above, are as follows:`
**`Governance costs`**
`Establishment costs`
`Trustee's meeting costs`
`Legal and professional`
`Accountancy fees`
`Bank charges`
`Website and computer support`|`Grant`
`funding of`
`activities`
`Support`
`(see note`
`costs (see`
`10)`
`note 11)`
`Totals`
`£`
`£`
`£`
**`35,221`**
**`13,677`**
**`288,240`**
**`2025`**
`2024`
**`£`**
`£`
**`-`**
`695`
**`128,657`**
`122,884`
**`107,812`**
`104,379`
**`2,873`**
`3,589`
**`239,342`**
`231,547`
**`2025`**
`2024`
**`£`**
`£`
**`35,221`**
`35,566`
`Governance`
`costs`
`£`
**`13,677`**
**`2025`**
`2024`
`Animal`
`rescue,`
`kennelling`
`Total`
`& rehoming`
`activities`
**`£`**
`£`
**`3,937`**
**`4,321`**
**`86`**
**`58`**
**`4,201`**
**`236`**
**`4,370`**
**`2,305`**
**`83`**
**`120`**
**`1,000`**
**`-`**
**`13,677`**
**`7,040`**|
|---|---|
```
continued...
```
```
Page 12
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`12. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norforthe year
ended 31 March 2024.
```
## **`Trustees' expenses`**
```
Therewerenotrustees'expensespaidfortheyearended31March2025norfortheyear ended
31 March 2024.
```
|**`13.`**
**`STAFF COSTS`**
`Wages and salaries`
`Social security costs`
`Other pension costs`
`The average monthly number of employees during the year was as follows:`
`Shop staff`
`No employees received emoluments in excess of £60,000.`
**`14.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`Charitable activities`**
`Animal rescue, kennelling & rehoming`
`Other trading activities`
`Investment income`
**`Total`**
**`EXPENDITURE ON`**
**`Raising funds`**
`Raising donations and legacies`
`Other trading activities`
**`Charitable activities`**
`Animal rescue, kennelling & rehoming`
**`Total`**||**`2025`**
`2024`
**`£`**
`£`
**`148,812`**
`90,875`
**`3,733`**
`367`
**`1,924`**
`1,499`
**`154,469`**
`92,741`
**`2025`**
`2024`
**`11`**
`8`
`Unrestricted`
`fund`
`£`
`128,811`
`17,700`
`318,577`
`22,196`
`487,284`
`3,401`
`196,927`
`200,328`
`274,153`
`474,481`|
|---|---|---|
||||
||||
```
continued...
```
```
Page 13
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
|**`NET INCOME`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**
**`15.`**
**`TANGIBLE FIXED ASSETS`**
**`COST`**
`At 1 April 2024`
`Additions`
`At 31 March 2025`
**`DEPRECIATION`**
`At 1 April 2024`
`Charge for year`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
`At 31 March 2024`|`Short`
`leasehold`
`£`
**`47,926`**
**`-`**
**`47,926`**
**`2,383`**
**`9,585`**
**`11,968`**
**`35,958`**
`45,543`|`Unrestricted`
`fund`
`£`
`12,803`
`934,811`
`947,614`
`Long`
`Plant and`
`leasehold`
`machinery`
`£`
`£`
**`98,946`**
**`759`**
**`-`**
**`-`**
**`98,946`**
**`759`**
**`5,758`**
**`585`**
**`9,895`**
**`44`**
**`15,653`**
**`629`**
**`83,293`**
**`130`**
`93,188`
`174`|
|---|---|---|
```
continued...
```
```
Page 14
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`15. TANGIBLE FIXED ASSETS - continued`**
|`Fixtures`
`and`
`fittings`
`£`
**`COST`**
`At 1 April 2024`
**`4,261`**
`Additions`
**`-`**
`At 31 March 2025`
**`4,261`**
**`DEPRECIATION`**
`At 1 April 2024`
**`2,982`**
`Charge for year`
**`319`**
`At 31 March 2025`
**`3,301`**
**`NET BOOK VALUE`**
`At 31 March 2025`
**`960`**
`At 31 March 2024`
`1,279`
**`16.`**
**`STOCKS`**
`Shop stock`
**`17.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`VAT`
`Prepayments and accrued income`|`Motor`
`vehicles`
`£`
**`32,990`**
**`32,740`**
**`65,730`**
**`25,294`**
**`8,068`**
**`33,362`**
**`32,368`**
`7,696`|`Computer`
`equipment`
`£`
**`5,027`**
**`-`**
**`5,027`**
**`3,828`**
**`374`**
**`4,202`**
**`825`**
`1,199`
**`2025`**
**`£`**
**`2,245`**
**`2025`**
**`£`**
**`14,523`**
**`14,477`**
**`29,000`**|`Computer`
`equipment`
`£`
**`5,027`**
**`-`**
**`5,027`**
**`3,828`**
**`374`**
**`4,202`**
**`825`**
`1,199`
**`2025`**
**`£`**
**`2,245`**
**`2025`**
**`£`**
**`14,523`**
**`14,477`**
**`29,000`**|`Totals`
`£`
**`189,909`**
**`32,740`**|`Totals`
`£`
**`189,909`**
**`32,740`**|`Totals`
`£`
**`189,909`**
**`32,740`**|
|---|---|---|---|---|---|---|
|||||**`222,649`**|||
|||||**`40,830`**
**`28,285`**|||
|||||**`69,115`**|||
|||||**`153,534`**|||
|||||`149,079`|||
||||||`2024`
`£`
`1,235`
`2024`
`£`
`21,586`
`28,769`|`2024`
`£`
`1,235`|
||||||`50,355`||
```
continued...
```
```
Page 15
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
|`Other creditors`
**`19.`**
**`MOVEMENT IN FUNDS`**
`At 1/4/24`
`£`
**`Unrestricted funds`**
`General fund`
**`947,614`**
**`TOTAL FUNDS`**
**`947,614`**
`Net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
**`703,898`**
**`TOTAL FUNDS`**
**`703,898`**
**`Comparatives for movement in funds`**
`At 1/4/23`
`£`
**`Unrestricted funds`**
`General fund`
`934,811`
**`TOTAL FUNDS`**
`934,811`
`Comparative net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`487,284`
**`TOTAL FUNDS`**
`487,284`|**`2025`**
`2024`
**`£`**
`£`
**`36,143`**
`26,205`
`Net`
`movement`
`At`
`in funds`
`31/3/25`
`£`
`£`
**`108,521`**
**`1,056,135`**
**`108,521`**
**`1,056,135`**
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
**`(595,377)`**
**`108,521`**
**`(595,377)`**
**`108,521`**
`Net`
`movement`
`At`
`in funds`
`31/3/24`
`£`
`£`
`12,803`
`947,614`
`12,803`
`947,614`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(474,481)`
`12,803`
`(474,481)`
`12,803`|
|---|---|
```
continued...
```
```
Page 16
```
```
Windyway Trust
```
## **`Notes to the Financial Statements - continued`**
## **`for the Year Ended 31 March 2025`**
## **`19. MOVEMENT IN FUNDS - continued`**
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1/4/23`
`£`
`934,811`
`934,811`|`Net`
`movement`
`At`
`in funds`
`31/3/25`
`£`
`£`
`121,324`
`1,056,135`
`121,324`
`1,056,135`|
|---|---|---|
```
A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedinthe above
are as follows:
```
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`1,191,182`|`(1,069,858)`|`121,324`|
|**`TOTAL FUNDS`**|`1,191,182`|`(1,069,858)`|`121,324`|
## **`20. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 March 2025.
```
```
Page 17
```
```
Windyway Trust
```
## **`Detailed Statement of Financial Activities`**
## **`for the Year Ended 31 March 2025`**
|**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
`Gift aid`
`Legacies`
`Grants`
`Collection boxes`
`Sponsored events`
**`Other trading activities`**
`Fundraising events`
`Shop income`
`Warehousing`
`House clearances`
**`Investment income`**
`Deposit account interest`
**`Charitable activities`**
`Animal rehoming fees`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Raising donations and legacies`**
`Postage and stationery`
`Bank and Just Giving charges`
**`Other trading activities`**
`Opening stock`
`SHOP- Purchases`
`Wages`
`Employer's NI`
`Pensions`
`Rates and water`
`Rent`
`Consumables, cleaning & refuse`
`Light and heat`
`Carried forward`|`2025`
`£`
**`55,297`**
**`4,227`**
**`156,683`**
**`10,633`**
**`3,392`**
**`6,532`**
**`236,764`**
**`13,485`**
**`410,079`**
**`-`**
**`2,790`**
**`426,354`**
**`24,465`**
**`16,315`**
**`703,898`**
**`532`**
**`5,264`**
**`5,796`**
**`1,235`**
**`2,194`**
**`148,812`**
**`3,733`**
**`1,924`**
**`4,453`**
**`51,768`**
**`11,752`**
**`8,918`**
**`234,789`**|`2024`
`£`
`46,929`
`5,111`
`64,102`
`2,500`
`3,792`
`6,377`|
|---|---|---|
|||`128,811`
`13,394`
`295,901`
`3,125`
`6,157`|
|||`318,577`
`22,196`
`17,700`|
|||`487,284`
`150`
`3,251`|
|||`3,401`
`895`
`1,069`
`90,875`
`367`
`1,499`
`2,626`
`39,467`
`8,498`
`8,829`
`154,125`|
```
This page does not form part of the statutory financial statements
```
```
Page 18
```
## **`Windyway Trust`**
## **`Detailed Statement of Financial Activities`**
## **`for the Year Ended 31 March 2025`**
|**`Other trading activities`**
`Brought forward`
`Repairs and maintenance`
`Insurance`
`Storage premises`
`Telephone`
`Motor vehicle expenses`
`Depreciation`
`FUNDRAISING EVENTS- Purchases`
`Insurance`
`Event costs`
`Storage premises`
`Advertising`
`Prizes`
`Closing stock`
**`Charitable activities`**
`Advertising`
`Kennel costs`
`Veterinary fees`
`Pet food bank purchases`
`Grants paid`
**`Support costs`**
**`Governance costs`**
`Establishment costs`
`Trustee's meeting costs`
`Legal and professional`
`Accountancy fees`
`Bank charges`
`Website and computer support`
`Total resources expended`
**`Net income`**|`2025`
`£`
**`234,789`**
**`4,534`**
**`4,005`**
**`9,209`**
**`2,752`**
**`10,216`**
**`28,285`**
**`876`**
**`327`**
**`1,515`**
**`6,081`**
**`59`**
**`938`**
**`(2,245)`**
**`301,341`**
**`-`**
**`128,657`**
**`107,812`**
**`2,873`**
**`35,221`**
**`274,563`**
**`3,937`**
**`86`**
**`4,201`**
**`4,370`**
**`83`**
**`1,000`**
**`13,677`**
**`595,377`**
**`108,521`**|`2024`
`£`
`154,125`
`1,854`
`4,230`
`9,080`
`1,508`
`5,755`
`11,418`
`921`
`-`
`1,513`
`6,380`
`258`
`1,120`
`(1,235)`
`196,927`
`695`
`122,884`
`104,379`
`3,589`
`35,566`
`267,113`
`4,321`
`58`
`236`
`2,305`
`120`
`-`
`7,040`
`474,481`
`12,803`|
|---|---|---|
```
This page does not form part of the statutory financial statements
```
```
Page 19
```