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2025-09-30-accounts

Charity Registration No. 1108726 Company Registration No. 05226688 (England & Wales) TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Legal and Administrative Information
Trustees Ms C Hatfield
Mr P J Rogol
Ms A Linker
Mr R Akhurst
Charity number 1108726
Company number 05226688
Principal address and Registered Office Bristol Road
Whitminster
Gloucestershire GL2 7LU
Independent Examiner Albert Goodman LLP
Goodwood House
Blackbrook Park Avenue
Taunton
Somerset TA1 2PX
Bankers Lloyds Bank Plc
142 Rowcroft
Stroud
Gloucestershire GL

TECKELS ANIMAL SANCTUARIES

REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025

CONTENTS

CONTENTS
Pages
Trustee Review of the year 1
Report of the Trustees 2-3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cashflow statement 7
Notes to the financial statements 8-16

TECKELS ANIMAL SANCTUARIES

Trustee Review of the Year October 2024 – September 2025

Teckels is a rescue charity offering boarding services specifically to support its charitable aims. Our strategy remains:

Support public understanding of positive animal welfare practice

Reduce the number of animals in rescue locally

Maximize welfare and rehoming activities for cats and dogs.

We helped 330 animals total for the financial year, 156 of those were adopted dogs and cats, the rest were either strays that were reunited with their owners or unclaimed strays that were moved to other rescues for rehoming.

Our financial position is challenging. Income from donations is holding steady but our lifeline of legacies has significantly reduced. The charity shop in Stroud is very close to turning a profit and holding its own after the first-year grant. Our largest cost, personnel, has been hit hard by the government increases in National Insurance and minimum wage so this remains a challenge.

The board of 6 trustees remained the same for the year. We aim to recruit a fundraising trustee to develop the fundraising strategy.

Thank you to all volunteers, supporters and staff for your service in the year.

Claire Hatfield

3

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 TECKELS ANIMAL SANCTUARIES TRUSTEES' REPORT (including DIRECTORS REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their report and financial statements for the year ended 30 September 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum of Association, the Companies Act 2006 and "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 (FRS 102) (effective 1 January 2019)"

Structure, governance and management

The charity is a company limited by guarantee. Its governing document is its Memorandum of Association. The trustees, who are also the directors for the purposes of company law, and who served during the year were: Mr C V Free (resigned 18 December 2025)

Mr P J Rogol Ms A Linker Ms C Hatfield Ms P Clydesdale (resigned 21 April 2026) Mr R Akhurst

The Charity is governed by a Board of Trustees, drawn from the local area who are able to bring particular skills or expertise to the management of the charity. Trustees are appointed by members at the Annual General Meeting or co-opted by the board when considered appropriate. There is a maximum of nine trustees and three for a quorum. The Board follows the Charity Commission guidance note CC30 when new Trustees are appointed.

Trustee meetings are held monthly to review all areas of the Charity and its subsidiary company's activities. Management staff are invited to attend as required both to provide further data on specific issues and to accept Trustees' guidance on how those issues be best addressed. The trustees have identified the major risks to which the Charity is exposed. These have been reviewed and systems have been established to mitigate risks in all areas.

The Trustees set performance criteria for senior management personnel and consider how well those personnel achieve those performance targets when determining their remuneration levels, taking into account remuneration levels for similar roles in other comparable charities.

Related parties

Teckels Animal Sanctuaries (TAS) has a wholly owned trading subsidiary, Teckels Boarding Kennels Limited (TBK), Company registration number 05024252. All profits from this company are covenanted to the Charity.

Risk Management

The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

The Charity's objectives per the Memorandum is the protection and benefit of animals of all kinds, including their protection and preservation from cruelty, suffering, ill-usage, distress or sickness, or that are otherwise in need of care and attention. The charity's aims are interpreted by the trustees to include the welfare and rehoming of animals given to our care, including veterinary bills and homing costs. The policies adopted in furtherance of these aims are to provide a safe shelter for the animals and ensure that the homes to which they are rehomed are suitable.

We strive to maximise the profitability of business opportunities at Teckels in order that the trading company may make larger contributions to the charity. Any bequests or large donations can be directed into savings accounts for site improvements and investment.

The trustees pay due regard to guidance issued by the Charity commission in deciding what activities the Charity should undertake and regularly monitor the level of reserves. The reserves policy has a target of three months of operating costs to be kept in reserve. The minimum reserve level is six weeks of operating costs maintained between both its bank account and the bank account of its subsidiary. As at the year end, eleven weeks of operating costs were so held, down from fifteen at the end of the previous year, the fall being a consequence of delays in receiving bequests. The trustees consider that reserves at this level will allow them to continue the charity's current activities whilst making modest improvements to the centre and its facilities.

Teckels opened its first charity shop, in Stroud, during the year. Whilst this has not directly generated a profit in its first period of operation, the Trustees consider the additional publicity it attracts for the charity is of value and will be a contributory factor to the increase in charitable donations received - up over 7% on the previous year.

1

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

TRUSTEES' REPORT (including DIRECTORS REPORT) - continued

Fundraising is a major part of Teckels' activities, as it must be for all small charities. Since our public appeal for support in the spring of 2023, which generated just under £130K via the Go Fund Me website, we have focused more effort on the use of social media for this purpose,with the assistance of a professional web marketeer recommended by a similar charity based in Oxfordshire. That individual acts under our instruction at all times. This continues to be very effective, with donations having increased from £117K in year end 30 September 2022 to £245K in the current year.

We hold bucket collections at venues such as supermarkets. Volunteers wear Teckels-labelled clothing, hold buckets and have leaflets about Teckels that are handed out on request, but do not approach individuals nor do they talk to them unless spoken to first.

All staff, administration and accounting systems continue to be reviewed where felt appropriate. The trustees recognise their duty of care to the staff employed for this purpose and to the volunteers who provide invaluable and additional assistance. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities.

Year in review and future plans

As payroll costs represent some 70% of our cost base significant increases in National Minimum Wage and Employers National Insurance contributions inevitably impact on our financial performance. Our subsidiary increases its charges for boarding as best it may, but as such income amounts to just some 40% of payroll costs, we depend heavily on an ever increasing level of regular donations and legacies to sustain our operations. The timing of legacy receipts is entirely unpredictable, and whilst we have been notified of several large bequests, the value of those we can account for in the financial year fall short of those we reported last year by some £88K. However, the value of those of which we were aware by the year end but which failed to meet the criteria for recognition in these accounts is considerably greater than the combined value of legacy receipts in both years ended 30 September 2024 and 30 September 2025 (see accounts note 3 for details).

As and when finances permit, it is our intention to improve facilities for the animals in our care by modernising our kennels facilities.

Volunteers

Volunteeers continue to play a vital role in supporting the Charity and there are a number of volunteer led initiatives.

C Hatfield

Trustee Date: 16 May 2026

2

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 TECKELS ANIMAL SANCTUARIES INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF TECKELS ANIMAL SANCTUARIES

I report to the charity trustees on my examination of the accounts of Teckels Animal Sanctuaries (“the Company”) for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company’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 the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not comply with these records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Michelle Ferris FCA DChA

Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somerset TA1 2PX

Date: 26/05/2026

3

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

Note
Income and endowments from:
Donations and legacies
3
Incoming resources from charitable activites
4
Trading income
5
Investment income
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable Activities
Animal sanctuary support
Support costs
8
Net income / (expenditure) for the year
Funds Balance brought forward
Funds balance before transfer of expended Restricted Funds
Transfers between funds
Funds Balance carried forward		 £
Unrestricted
Funds
495,922
105,724
31,926
1,702
203,178
838,452
110,625
695,873
67,330
873,828
(35,376)
745,367
709,991
29,769
739,760
Year en		 £
£
Restricted
Funds
Total
27,851
523,773
-
105,724
-
31,926
-
1,702
-
203,178
27,851
866,303
-
110,625
14,072
709,945
19,699
87,029
33,771
907,599
(5,920)
(41,296)
48,771
794,138
42,851
752,842
(29,769)
-
13,082
752,842
ded 30 September 2025		 £
£
Restricted
Funds
Total
27,851
523,773
-
105,724
-
31,926
-
1,702
-
203,178
27,851
866,303
-
110,625
14,072
709,945
19,699
87,029
33,771
907,599
(5,920)
(41,296)
48,771
794,138
42,851
752,842
(29,769)
-
13,082
752,842
ded 30 September 2025		 £
Total
496,275
53,631
1,233
166,973
Year ended 30
September
2024
27,851 866,303 718,113
-
14,072
19,699		 110,625
709,945
87,029		 75,450
640,358
101,768
33,771
(5,920)
48,771		 907,599
(41,296)
794,138		 817,576
(99,463)
893,601
42,851
(29,769)		 752,842
-		 794,138
-
13,082 752,842 794,138

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities includes also complies with the requirements for an income and expenditure account under the Companies Act 2006.

4

Charity Registration No. 1108726 Company Registration No. 05226688 (England & Wales)

TECKELS ANIMAL SANCTUARIES BALANCE SHEET

AS AT 30 SEPTEMBER 2025

Note
Fixed Assets
Tangible assets
12
Investments
13
Current assets
Stock
Debtors
14
Cash at bank and in hand
15
Net current assets
Net assets
Unrestricted Funds
16
Restricted funds
16
Amounts falling due with		 £
-
78,535
71,452
149,987
64,940
2025		 £
667,794
1
667,795
85,047
752,842
739,760
13,082
752,842		 £
-
71,943
123,045
194,988
50,212
2024		 £
649,361
1
649,362
144,776
794,138
745,367
48,771
794,138

These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

For the year in question, the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The trustees/directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements were approved by the Trustees on 16 May 2026

C Hatfield

Trustee Company registration No. 05226688

6

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

CASHFLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2025

CASHFLOW STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Note
Cash generated from / (consumed by) operations
20
Interest paid
Net cash provided by / (used in) operating activities
Cashflows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Cashflows from financing activities
Loan repayments in year
TBK intercompany loan movements
Net cash used in financing 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
Cashflows from operating activities		 2025
£
(49,359)
-
(49,359)
(35,431)
(35,431)
-
33,196
33,196
(51,594)
123,046
71,452		 2024
£
(159,941)
(363)
(160,303)
(27,143)
(27,143)
(11,794)
199,392
187,598
152
122,894
123,046

5

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS

1 ACCOUNTING POLICIES

Charity information

Teckels Animal sanctuaries is a private company limited by guarantee incorporated in England and Wales. Its registered office is Bristol road, Whitminster, Glos. GL2 7LU

The financial statements have been prepared in accordance with the charity's Memorandum of Association, the Companies Act 2006 and "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 2 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currrency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.

At the time of approving the financial statements the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

The charity is part of a small group. The charity has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and the Charities Act 2011 and has not prepared group accounts.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.

Cash donations and donations for adopted animals are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfomance cnditions require deferral of the amount. Income tax recoverable in relations to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Management fee income is measured according to the value of services provided to the subsidiary during the year.

Legacies are recognised in the accounts as they are received and the charity is entitled to the benefit of the legacy.

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with the administration of the Charity and compliance with constuitutional and statutory requirements.

All resources expended are exclusive of VAT.

6

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

1 ACCOUNTING POLICIES - continued 1.7 Tangible fixed assets

Tangible fixed assets are intially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Buildings 2% straight line

2% straight line

Fixtures, fittings and equipment

Between 10% and 25% straight line

Motor vehicles

25% reducing balance

Land is not depreciated. Short leaseholds are written off over the period to the first break clause, once brought into use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.8 Fixed asset investments Fixed asset investments re initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. 1.9 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.1 Stocks The charity receives considerable volumes of donated animal foodstuffs. The cost of valuing all such donations is considered to be a disproportionate expense and accordingly no attempt has been made to assess the value of such donations and stocks holdings. 1.11 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.12 Debtors Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due to according to the original terms of the receivables. Prepayments arise from the payments for services prior to benefit from those services and is recognised at the point of provision of the services. 1.13 Creditors Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 1.14 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.15 Financial instruments - continued

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and are subsequently measured at amortised cost using the effective interest method.

7

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.16 Taxation

As a registered charity, the company is not liable to corporation tax or capital gains tax to the extent that its income and gains are applicable to charitable purposes only.

1.17 Defined contribution pension scheme

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as staff pension expense through the profit and loss when they are due.

1.18 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision only affects that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Donations and legacies
Donations and gifts
Receipt of profits from trading subsidiary
Gift aid and commissions
Legacies
Grants
Grants received as above are as follows:
Pets at Home
LE Andrews Charitable Trust
The Jean Sainsbury Trust
Battersea Cats and Dogs Home
Unrestricted grants < £10,000
Restricted grants < £10,000		 £
General
Fund
246,939
132,988
35,242
75,553
5,200
495,922
Restricted
19,851
-
-
-
8,000
27,851		 £
Restricted
Fund
-
-
-
27,851
2025		 £
Total
246,939
132,988
35,242
75,553
33,051		 2024
£
Total
285,002
-
31,472
163,981
81,725
27,851 523,773 496,275
2025
Unrestricted
-
-
-
-
5,200
-		 Total
-
19,851
-
-
5,200
8,000		 2024
Total
39,900
-
-
-
20,820
21,005
5,200 33,051 81,725

As at the year end, the charity had been notified of material gifts in wills which have not been included in the Statement of Financial Activitie due to the conditions for recognition not being met. This consists of 3 gift in wills totalling approximately £423,000 (2024: £50,000)

8

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS (continued)

4
Incoming resources from charitable activites
Activity
Adoptions
Animal Sanctuary Support
Membership
Animal Sanctuary Support
Other Income
Animal Sanctuary Support
5
Trading income and expenditure
Turnover from donated goods sold
Total trading income
Shop wages
Shop rent
Shop administration
Shop utilities
Other expenses
Shop repairs
Shop marketing
Total trading expenditure
Net trading deficit
6
Other income
Fundraising events
Management fee receivable
7
RAISING FUNDS
Raising donations and legacies
Staff costs
Marketing
Trading expenditure		 2025
£
32,469
73,256
-
105,724
Charity shop
2025
£
31,926
31,926
24,732
11,073
2,196
1,195
671
612
408
40,889
(8,962)
31,696
180,000
203,178
17,386
52,350
40,889
110,625		 2024
£
25,540
11,927
16,164
53,631
Charity shop
2024
£
-
-
-
-
-
-
-
-
-
-
-
34,500
132,473
166,973
27,271
48,179
-
75,450

9

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS (continued)

8 CHARITABLE ACTIVITIES COSTS - current year

Animal Sanctuary Support
Staff costs
Direct costs to support animals
Other expenses
Support Costs:
Hire of plant and machinery
Shop expenses
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Repairs and maintenance
Sundries
Motor running
Independent examination
Accountancy fees
Consultancy fees
Bank charges
Subscriptions
Health and safety
Trading expenditure
Interest payable and similar charges
CHARITABLE ACTIVITIES COSTS - prior year
Animal Sanctuary Support
Staff costs
Direct costs to support animals
Other expenses
Support Costs:
Hire of plant and machinery
Shop expenses
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Repairs and maintenance
Sundries
Motor running
Independent examination
Accountancy fees
Consultancy fees
Bank charges
Interest payable and similar charges		 Direct
Costs
£
622,783
70,166
16,997		 Support
Costs
£
-
-
-		 Totals 2025
£
622,783
70,166
16,997
709,945 - 709,945
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 9,454
4,002
28,811
10,700
17,471
4,818
3,857
20,677
6,108
5,116
3,650
1,600
80
6,542
564
4,468
(40,889)
-		 9,454
4,002
28,811
10,700
17,471
4,818
3,857
20,677
6,108
5,116
3,650
1,600
80
6,542
564
4,468
(40,889)
-
- 87,029 87,029
709,945 87,029 796,974
Direct
Costs
£
561,624
66,474
12,260		 Support
Costs
£
-
-
-		 Totals
2024
£
561,624
66,474
12,260
640,358 - 640,358
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 9,951
-
10,322
8,030
27,195
4,222
1,900
10,748
12,819
4,841
3,495
1,246
1,145
5,492
362		 9,951
-
10,322
8,030
27,195
4,222
1,900
10,748
12,819
4,841
3,495
1,246
1,145
5,492
362
101,768 101,768
640,358 101,768 742,126

8 CHARITABLE ACTIVITIES COSTS - prior year

10

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

9 NET INCOME / (EXPENDITURE)

Net income / (expenditure) is stated after charging / (crediting):
Depreciation - owned assets
Hire of plant and machinery		 2025
£
16,997
9,454		 2024
£
12,261
9,951

10 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during either the current or previous year.

during either the current or previous year.
11
Employees
2025
£
Wages and salaries
584,675
Social security costs
44,129
Other Pension Costs
11,364
640,168
The average monthly number of employees during the year was as follows:
2025
Animal Sanctuary Support
29
Marketing & fundraising
3
32		 2024
£
543,670
35,629
9,596
588,895
2024
29
3
32

During the year, redundency payments were made totalling £3,047 (2024: £nil). These have been recognised when the redundencies were agreed and there were no amounts outstanding at the year end (2024: none).

12 COMPARATIVES FOR THE STATEMEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Animal Sanctuary support
Other trading activities
Total
EXPENDITURE ON
Raising funds
Charitable activities
Animal Sanctuary support
Support costs
Total
NET INCOME / (EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Fund
£
430,370
53,631
168,206		 Restricted
Fund
£
65,905
-
-		 Total funds
£
496,275
53,631
168,206
652,208 65,905 718,113
75,450
640,358
101,768		 -
-
-		 75,450
640,358
101,768
817,576 - 817,576
(165,368)
10,101		 65,905
(10,101)		 (99,463)
-
(155,267) 55,804 (99,463)
890,601 3,000 893,601
735,334 58,804 794,138

11

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

Tangible fixed assets
Cost
As at 1 October 2024
Additions
At 30 September 2025
Depreciation and impairment
As at 1 October 2024
Charge for year
At 30 September 2025
Net book value
As at 30 September 2025
As at 30 September 2024
Fixed asset investment
Cost and carrying value
As at 30 September 2025 and 30 September 2024		 £
769,035
14,918
783,953
150,843
12,128
162,971
620,982
618,192
Land and
buildings
inc Short
Leasehold		 £
87,348
20,513
Fixtures
fittings and
equipment		 £
15,942
-
Motor
vehicles		 £
872,325
35,431
Total
107,861 15,942 907,756
60,589
3,766		 11,532
1,102		 222,964
16,997
64,355 12,634 239,960
43,506 3,308 667,795
26,759 4,410 649,361
£
1
Investment in
subsidiary

13 Tangible fixed assets

14 Fixed asset investment

The charity's 100% owned subsidiary is Teckels Boarding Kennels Limited, company number 05024252. The company provides boarding and daycare services for cats and dogs, including rescue animals. The profit achieved by the company for 30 September 2025 was £76,209 (2024: £132,988) with reserves of £76,209 (2024: £132,988).

15 Debtors

15
Debtors
Trade debtors
Accrued income
Prepayments
16
Creditors - amounts falling due within one year
Bank loans and overdrafts due within one year
Social security and other taxes
VAT
Trade creditors
Amount due to subsidiary
Other creditors
Accruals and deferred income		 2025
£
691
63,698
14,146		 2024
£
1,870
-
70,073
78,535 71,943
-
11,379
10,656
24,268
15,337
-
3,300		 -
11,532
2,669
3,816
22,141
-
10,054
64,940 50,212

12

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

17 MOVEMENT IN FUNDS
Unrestricted funds
General Fund
Restricted funds
Shop Support - donor Pets at Home
Isolation Block - three donations
Astroturf - one donation
Isolation Block - two donations
Total funds
Net movement in funds included above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Fund
Total funds
COMPARATIVES FOR MOVEMENTS IN FUNDS
Unrestricted funds
General Fund
Restricted funds
Restricted Fund
Total funds
Net movement in funds included above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Fund
Total funds		 At 1.10.24
£
745,367
33,771
15,000
-
-
794,138
At 1.10.23
£		 Net
movement in
funds
£
(35,376)
(33,771)
-
19,851
8,000		 Transfers
between
funds
£
29,769
-
(9,918)
(19,851)
-		 At 30.9.25
£
739,760
-
5,082
-
8,000
(41,296) - 752,842
Incoming
resources
£		 Resources
expended
£		 Movement in
funds
£
838,452
27,851		 873,828
33,771		 (35,376)
(5,920)
866,303 907,599 (41,296)
Net
movement in
funds
£		 Transfers
between
funds
£		 At 30.9.24
£
890,601
3,000		 (165,368)
65,905		 10,101
(10,101)		 745,367
48,771
893,601 (99,463) - 794,138
Incoming
resources
£		 Resources
expended
£		 Movement in
funds
£
657,208 (812,542) (155,335)
60,905 (5,033) 55,872
718,113 (817,575) (99,463)

13

TECKELS ANIMAL SANCTUARIES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (continued)

18 MOVEMENT IN FUNDS (cont'd)

Analysis of assets between funds

Analysis of assets between funds
General fund
Restricted		 Tangible
Fixed Assets
£
647,944
19,851
667,795		 Current
Assets
£
149,987
-		 Current &
long-term
£
(64,940)
-		 Total
£
732,991
19,851
149,987 (64,940) 752,842

A current 12 months and prior period 12 months combined position is as follows:

Unrestricted funds
General Fund
Restricted funds
Restricted Fund
Total funds
RELATED PARTY DISCLOSURE
Management fee charges of £140,000 (2024: £132,473) were charged to
Kennels Ltd.
NOTES TO THE CASHFLOW STATEMENT
For the year ended 30 September 2025
Net income /(Expenditure) for the Reporting Period
as per the Statement of Financial Activities
Adjustments for:
Depreciation Charges
Interest paid
(Increase) / Decrease in debtors
Increase / (Decrease) in Creditors
Net cash provided by / (used in) operations
Analysis of changes in Net (Debt) / Funds
Net Cash
Cash at bank and in hand
Total		 At 1.10.23
£		 Net
movement in
funds
£		 Transfers
between
funds
£		 At 30.9.25
£
890,601
3,000		 (200,744)
59,985		 49,903
(49,903)		 739,760
13,082
893,601 (140,759) - 752,842
the subsidiary c ompany Teckels
2025
£
(41,296)
16,997
-
(6,592)
(18,468)		 Boarding
Cash flow
£
(51,593)
(51,593)		 2024
£
(99,465)
12,261
363
(67,933)
(5,168)
(49,359) (159,941)
At 1.10.24
£
123,045
123,045		 At 30.9.25
£
71,452
71,452

19 RELATED PARTY DISCLOSURE

20 NOTES TO THE CASHFLOW STATEMENT

21 COMPANY LIMITED BY GURANTEE

The company was incorporated as a company limited by guarantee and has no share capital. The guarantee to the company is £1 per member o nthe winding up of the company. At 30 September 2025 the company had six members and the total amount guaranteed was therefore £6.

22 FINANCIAL COMMITMENTS

As 30 September 2025 the charity was committed to making the following payments under non-cancellable operating leases:

Land and buildings
Due in less than 1 year
Due 1-5 years
Due in more than 5 years		 2025
£
11,500
-
-		 2024
£
10,980
11,500
-
11,500 22,480

14