Company re8iStratlon number: 05434781
Charity re8i5tration number: 1110503
BLEAKHOLT ANIMAL SANCTUARY
GROUP REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

BLEAKHOLT ANIMAL SANcfuARY
CONTENTS
Reference and Administrative Details
Ito3
Strategic Report
4toll
Trustees, Report
12to15
Statement of Trustees, Responsibilities
16
Independent Auditors, Report
17to20
Consolidated Statement of Flnancial Activitles
21to22
Consolidated Balance Sheet
23
Balance Sheet
24
Consolidated Statement of Cash Flows
25
Statement of Cash Flows
26
Notes to the Flnanclal Statements
27to47

BLEAKHOLT ANIMAL SANcfuARY
REFERENCE AND ADMINISTRATIVE DEfAILS
Company Re8lstratlon Number 05434781
Charity Reglstratlon Number
1110503
Re8lstered Offlce
Bury Old Road
Edenfield
Ramsbottom
Bury
Lancashire
BLO ORX
The charity Is Incorporated in England and Wales.
V Cooper
D Mann
Trustees
J Thornton
K Griffln
J Mahon
l Elston
D Corrigan
J Murray
DHart
S Jacobs
Trustees who held tltle to property belongin8 to the charlty durSn8 the reporting period or at the
date of approval were:
Mrs J A Murray (Trusteel held the NS&I income bonds during the year, the bonds will mature on
08/0112026.

BLEAKHOLT ANIMAL SANcfuARY
REFERENCE AND ADMINISTRATIVE DETAILS
Key Management Personnel
Karen Weed, Sanctuary Manager
Vicky MacDonald, Deputy Manager
Sollcltors
FieldSngs Porter
Silverwell Street
Bolton
BLI IPT
Audltor
Slade & Cooper Limited
Statutory Audltors
Beehive Mlll
Jersey Street
Manchester
M4 6JG

BLEAKHOLT ANIMAL SANcfuARY
REFERENCE AND ADMINISTRATIVE DETAILS
Accountants
Horsfield & Smith
Statutory Auditor5
Tower House
269 Walmersley Road
Bury
BL9 6NX
Veterlnary
Vets4Pets {cat5, dogs & small animals)
480 Manchester Road
Bury
BL9 9NY
Andrew Melling BVSC, MRCVS (equines & all farm animals)
535 Chorley Old Road
Bolton
8LI 6AE
Bankers
The Royal Bank of Scotland
Direct Business Bankln8
4th Floor
l Hardman Boulevard
Manchester
M3 3AQ

BLEAKHOLT ANIMAL SANCTUARY
STrATEGIC REPORT
YEAR ENDED 31 DECEMBER 2024
The Trustees, who are directors for the purposes of company law, present their strategic report for
the year ended 31 December 2024, in compliance with s414C of the Companles Act 2006.
Reference and administrative informatlon set out on page I forms part of this report. The financial
statements comply wlth current statutory requirements, the Memorandum and Articles of
Association and the Statement of Recommended Practice - Accounting and Reportin8 by Charities:
SORP applicable to charlties preparing thelr accounts in accordance wSth FRS 102.
Achlevements and performance
The charlty's main activities and those It tries to help are described below.
All its charltable activities focus on the care and shelter of stray, neglected and unwanted animals
and are undertaken to further Bleakholt Animal Sanctuary's charitable purposes for the publlc
benefit.
The prlncipal aim of the Charity remains the rescue, rehabilltation and re-homin8 (except equines
and farm animals) of stray, neglected and unwanted animals and consequent benefit to all sectors of
the public, Homlng fi8ures for 2024 were 446 do8s, 527 cats and 176 small animals makin8 a total of
1,149 animals rehomed and a further 16 reunited with thelr owners. This was a 16% Increase on 2023
homin8 figures.
The ethos of 'Carin8 for those who have No-one, Is always at the forefront of the work at the
Sanctuary. Each year, the Sanctuary provides crltical care for numerous neglected animals, and this
year was no exception. Among the many challenging cases the Sanctuary took on, the plight of the
'chocolate pupples stood out. In Aprll, a call from a woman requesting asslstance-with a Iltter she
could no longer keep due to her landlord's restrictions set the wheels Sn motSon. Unable to bring the
puppies in herself, the Sanctuary arranged a collection. The scene they encountered upon arrival at
the woman's home was disheartening; the now seven-month-old puppies were severely emaclated
and living in squalid conditions. Immediate veterinary treatment was administered, and the puppies
were placed on specialised feedln8 plans, designed to 8ently nourish their weakened bodies and begin
the lon8 road to recovery.

BLEAKHOLT ANIMAL SANCTUARY
STRATEGIC REPORT
YEAR ENDED 31 DECEMBER 2024
The Santtuary also saw many urgent cases of neglected dogs arrivin8 at the Sanctuary. Just some of
these cases include, Alfie, a West Hi8hland Terrier who arrived with severe mange, George a
Chocolate Labrador who arrived with major fur loss though a heav¥ flea burden and Cookie a Shih
Tzu who had to have his eye removed due to untreated infections and Fro8 a French Bull do8 who
had to have her ear canal removed also due to untreated Infections.
Over in the farm three new pi8s were admltted from a famlly that could no longer care for them due
to health Issues. Charlotte, Wllbur and Fern are Murn, Dad and Daughter, they are Spotted
Gloucester Pl8s and have settled in well into Sanctuary Ilfe.
Durln8 2024 the poultry enclosures were renovated to ensure they were compliant with bird flu
restrictions. This enabled the Sanctuary to help more battery hens. The hens come dlrectly from
farms and have proved very popular with 37 hens being rehomed in late 2024.
The number of animals admitted during 2024 was 1204, thls was an increase on the previous year.
The demand for our services grows higher each year with Increased cost of living pressures and hi8her
number of pets In the UK following the pandemic.
The stables and farm sections continued to be busy, the area wlth the most requests for helping being
rabbits. Requests to admit rabbits saw a similar situation to the cats with a far larger number needing
help than spaces available. With a focu¥ on caring for those that have no-one, often older, vulnerable
and animals in poor health are prioritised for admission. This does sadly mean rabbits are often

BLEAKHOLT ANIMAL SANCTUARY
STRATEGIC REPORT
YEAR ENDED 31 OECEMBER 2024
brou8ht in after being found abandoned. Sadly, as rabbits are so widely available little thought goes
into purchasing them and many are kept in poor welfare conditions.
Once again, many youn8 do85 that were admitted to the Sanctuary In 2024 arrlved due to owners
not considerin8 the long-term commitments to pet ownershlp. Many puppies came to the Sanctuary
through local vets where they had been handed in as either strays or no lon8er wanted. Once again,
the demand to take in kittens Outweighed the numbers able to be helped. Not neutering is a very bi8
local problem and this is resulting In huge numbers of unwanted and unplanned litters. Bleakholt
continues to advertise and recrult foster homes to help Increase the number of cats and kittens able
to be helped. Despite an increase in cat rehoming the Sanctuary had a large waiting list throughout
2024.

BLEAKHOLT ANIMAL SANCTUARY
STRATEGIC REPORT
YEAR ENDED 31 DECEMBER 2024
The 5-year rolling Business Strategy which was approved by Trustees in 2022 continued to be
reviewed throughout its third year. This is guiding the charitV'5 development up to 2027. The
strategy currently has 5 key aims and seeks to maintaln and improve animal care/welfare, customer
service, finance, reputation and facilities. This follows the previous five-year strategy where not all
aims could be achieved due to the pandemic. The need to increase income and move away from
reliance on legacies has been a growing concern and a key aim of the new strategy is to move away
from this reliance. It was also appreciated that the need to continue to attract legacles needed
further advertisement. Bleakholt joined with Octopus Le8acie5 in a bid to try and increase future
legacies whlch has resulted in 23 pledges being left to Bleakholt in 2024.
In 2024, Bleakholt Animal Sanctuary actlvely pursued alternatlve strategies to bolster income,
building upon prevlous efforts. These initiatlves encompassed a multi-pronged approach, focusln8
on increased engagement and visibility. The or8anisation aimed to attract larger audiences to
external fundraising events, leveraged the reach of onllne auctions, and promoted gift aid uptake.
Furthermore, Bleakholt ampllfSed Its communication through newspaper and soclal medla appeals to
broaden its donor base. Strategic partnerships also played a key role, notably a collaboration with
the Turton Rotary Club, which resulted in Bleakholt's participation in numerous club events.
Reco8nisin8 the importance of local presence, Bleakholt engaged with the Ramsbottom Events
Group to ensure consistent participation in all relevant communlty 8atherings.
A fourth charlty shop was opened In Rawtenstall In May 2024. The new shop took a few months to
become established and still needs to open on further days. It raised £33,076 in 2024.
Grant appllcations are made by managers and flnance staff, £10,000 was received in the year.
Bleakholt continues to be a full member of the Association of Dogs and Cats Homes and continues to
network and share 8ood practice. Quarterly re8lonal meetln8s are held and Bleakholt attends and
has hosted these meetlngs.
As always, the slncere gratltude of the Trustees goes to 8leakholt's dedicated staff, volunteers and
Presldent Gemma Atk5nson. In partlcular, thanks go to the volunteer dog walkers who continue to
turn out dally In all weathers, the café, shops, gardening and book shop volunteers who work
tirelessly to raise much needed funds.

BLEAKHOLT ANIMAL SANcfuARY
STrATEGIC REPORT
YEAR ENDED 31 DECEMBER 2024
Beneflclarles of our servlces
The sanctuary re-homed a total of 1149 animals in 2024 to individuals, couples and famllies across
Greater Manchester, Lancashire and West Yorkshire.
Bleakholt ha5 well established relationshlps with other local rescues, council organisations, vets and
local police and when space is available will admit animals from other organisations.
Together wlth those anlmals permanently in residence at the sanctuary and other contacts during
the year it is estimated that well over 1,300 animals were helped. As well as the benefits to the
animals themselves there is always a number of people who benefit from the adoption of each
anlmal or a vlsit in one form or another to the sanctuary. If at least 4 people benefit from each
animal then over 4,OCNJ have benefitted In the year.
Supporting the local community has always been a key value. In 2024 many tours across the
Sanctuary were 8iven to local schools and charity groups. This not only helped to promote the work
that Bleakholt does but also to encourage responslble pet ownershSp.
The Sanctuary provides a vital ser4ice to the local area takln8 in anlmals that can no longer be looked
after. This is not only a benefit to the animal but also to the owner or family members stru881in8 to
care for the animal.

BLEAKHOLT ANIMAL SANCTUARY
STRATEGIC REPORT
YEAR ENDED 31 DECEMBER 2024
Flnanclal revlew
The Trustees wish to record their gratitude to everyone who contrlbuted to the Income of Bleakholt
Animal Sanctuary by way of donations, le8acie5 and fundraising. Equally, to those who were able to
contribute in klnd support.
Total income received increased from £1,585,58112023} to £1,830,043 (20241, which was
partially due to movements in le8acy allocations. Expendlture for 2024 was £1,789,991 compared to
£1,482,609 in 2023, an increase of £307,382 on the previous year. Cost of living rises affectin8 dailv
runnin8 Costs have impacted this increase alon8 With a IO% national minimum wa8e increase.
Animal costs includin8 veterinary fees, food and cleaning increased by £120,940 with the number of
anSmals needSn8 ur8ent care greatly increasing.
During the year, Bleakholt received donatlons and legacles totalling £1,294,209 {2023: £1,134,781).
Both donations and the movement of legacies were higher representing the Increase in the perlod.
Tradlng actlvSties, which Snclude the charity shops, the open days, the on-site shop, café and Sundry
showed an increase on previous years with income of £337,602 compared to £307,524 in 2023. Thls
Is in line with the five-year Business Strategy to Increase tradSng Income. Further work will be
requlred to Sncrease tradln8 income to reduce the reliance on le8acies.
The Board of Trustees has lon8 recognised that Bleakholt cannot continue to rely on le8acies and Is
contlnulng to look at other sources of revenue including charity shops / commercial actlvity and
onllne fundralslng to increase Income and reduce the reliance on legacies. This 15 the I, item on the
Strate8lc Risk Re81ster and is the guiding po5nt of the next flve-year Business Strategy.
A previous cost reduction programme successfully reduced the charities expenditure. However,
pressure on costs such as veterinary services wlth vaccines alone now doubled In price in three years
and Increase5 of IO% In the National Minimum wa8e have seen a growth In annual runnln8 Costs.
Pollcy on reserves
The Trustees have reviewed, revised and established a pollcy whereby it designates a Reserve Fund,
identified as a Contingency Fund, which will enable Bleakholt to continue for a period of time the
current seNlces of the Charity in the event of a significant drop in funding. It is obviously necessary
to consider how the funding will be replaced or the activities modified should such circumstances
arise.
The Trustees have continued to keep this level at 12 months, actual service runnin8 Costs - this
equates to some £1,500,000 pa. A Development Fund has been rin8-fenced for costs relatln8 to the
improvement and refurbishment of the sanctuary {through the projects programmel - this stood at
£1,028,763 at the year end.

BLEAKHOLT ANIMAL SANCTUARY
STRATEGIC REPORT
YEAR ENDED 31 DECEMBER 2024
A separate fixed assets fund is recognised by the Trustees representing the net book value of fixed
assets held - £1,260,288 (2023: £1,350,089), Whilst the value of these assets is included within the
total funds of the Charity they do not represent liquid/expendable amounts and should be
segre8ated accordin81y.
Plans for future perlods
Alms and Key oblertlvesfvrfvture perlods
A new 5 year Business Strate8y12022-2027) was developed, with a strong focus to contlnue to
Improve standards whilst increasing trading revenue to cover more of the annual runnin8 COSt5,
moving away from a reliance on legacies.
Improving welfare standards across the board Is cons5stently revlewed and low-cost programmes
have been introduced across all sections such a5 Increasing enrichment and addressln8 animals that
might be stru88lln8 With sanctuary life more proactively. This work wlll continue to expand and the
Sanctuary works closely wSth the ADCH to follow best practices.
Projects completed In 2024 included completion of the poultry enclosures and redecoratlon and
improvements to the public tollets. The café was also redecorated and work completed to replace all
guttering across the Sanctuary.
Bleakholt were charlty of the year wlth Jigsaw Homes Group, they held fundralslng events
throu8hout the year raising a total of £3,901. Bleakholt were also Charity of the Year with Together
HousSn8 who have organlsed several volunteer days with trades people to carry out repairs on site.
Lastly Bleakholt were also Charity of the year with WEC group who raised £3,444.
The flNe-Nedr FuThdrii5iTh8 Strate%N deNeloped ITh ZQZZ was ITh its thlrd year. The FuThdraisiTr% aThd P
consultant contlnued to launch several appeals and has Increased supporter volumes with Increased
media coverage. Social media coverage is also being increased with new accounts made wlth Llnked
In and Tiktok to attract a wider range of supporters and further promote the work of the Sanctuary.
io

BLEAKHOLT ANIMAL SANcfuARY
STRATEGIC REPORT
YEAR ENDED 31 DECEMBER 2024
The projects programme for next year (20251 wlll include:
Redevelopment and extenslon of the Cattery
Improvements to draina8e
Increase trading activSty
Improvement of the piFJgoat enclosures
Farm Improvement Plan - Repairin8 remainln8 fencin8 and dry-stone walls
Re-tarmac yard
Review potential for renewable energy sources
The strate8lc report was approved by the Trustees of the charity on
behalf by:
and signed on Its
V Cooper
Chair and Trustee
11

BLEAKHOLT ANIMAL SANcfuARY
TRUSTEES, REPORT
YEAR ENDED 31 DECEMBER 2024
The Trustees, who are Directors for the purposes of company law, present the annual report together
with the financial statements of the charitable company for the year ended 31 December 2024.
Dlsclosure of Informatlon to audltor
Each Trustee has taken steps that they ought to have taken as a Trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
Information. The Trustees confirm that there is no relevant information thatthey know of and of whlch
they know the auditor is unaware.
Trustees
Vlctoria Cooper
Chair
w.e.f. 28.07.24 (was already a Trustee)
Daniel Mann
VSce Chalr {was co-opted and voted onto the Board at the AGM 28.7.241
Kathy Griffin
Secretary (was co-opted and voted onto the Board at the AGM 28.7.24)
James Thornton
Treasurer
Dawn Hart
Denise Corri8an
Julle Mahon
Simon Jacobs
{was co-opted and voted onto the Board at the AGM 28.7.24)
lan Elston
Jackie Murray
Jackie Cook
(resigned at the AGM on 28.7.24)
Objectlves and actlvltles
The Charlty's objectives are the provision of care and shelter for stray, neglected and unwanted
anlmals of all kinds includlng dogs, cats, rabbits, guinea pigs, horses, donkeys, ponies, goats, sheep,
Pi85 and hens and the protection of animals from111 usage, cruelty and suffering.
To provide medlcal treatment and endeavour, wherever possible, to find suitable homes for the dogs,
cats and small animals ensuring that they are re-homed to suitable 'forever' homes in accordance wlth
Sanctuary Rehomln8 Policy.
In re-homing unwanted dogs and cats, the number of such animals that would otherwlse be
abandoned by owners and become strays is reduced. A reduction in stray animals protect5 the public
from the potential nuisance and in some cases injury and harm that can be caused by straying animals.
Where possible the Sanctuary reunites lost pets with their owners. In accordance wlth legislation, the
Sanctuary microchips all dogs and cats to be rehomed. This alds the identification of owners and re-
uniflcation of animals to their owner5. This micro chipping service is also available for the general
public to acce55 for a modest donation.
12

BLEAKHOLT ANIMAL SANCTUARY
TRUSTEES, REPORT
YEAR ENDED 31 DECEMBER 2024
The Sanctuary also aims to educate the public about the protection of animals from cruelty and
suffering and in the welfare and proper care of animals. Vocational training is provided to young
people who are interested in a career in animal care and related industries. The Sanctuary encourages
links with local schools and other organisations and regularly provides ta Iks to provide education on
animal welfare issues to include responsible and considerate pet ownership with a view to reducing
the number of unwanted and neglected animals and the negative impact of such on our society.
The Trustees review the aims, objectives and activities of the charity each year. This Report looks at
what the charlty ha5 achieved and the outcomes of its work in the reporting period. The Trustees
report the success of each key activity and the benefits the Charity has brou8ht to those groups of
people that it is set up to help. The review also helps the Trustees ensure the Charity's aims, objectives
and activities remained focused on its stated purposes.
Publlc beneflt
The Trustees have referred to the guidance contained In the Charlty Commission's general guldance
on public benefit when reviewing the Charity's aims and objectives and in planning Its future activities.
In particular, the Trustees consider how planned activitles wlll contribute to the aims and objectives
that have been set.
The Trustees confirm that they have complied wlth the requSrements of section 17 of the Charities Act
2011 to have due regard to the publlc beneflt 8uldance publlshed by the Charity Commlssion for
England and Wales.
Structure• 8overnance and management
The Charlty runs an animal Sanctuary near Edenfleld, Lancashlre by way of employed staff and
volunteers. The Trustees form a Board of Mana8ement that meets on a monthly basis to dlscuss and
make decislons In relation to all aspects of the Sanctuary's mana8ement Including: financial planning
and control, staffin8 levels, animal care and welfare, veterinary matters, homing of animals and
policies, provision and upkeep of buildings and machlnery, land management, hygiene and
correspondence received. An events calendar is compiled for the year. The Trustees also discuss the
operational performance report covering all aspetts of the Sanctuary Ido& cat, stables and farm
sections).
The Sanctuary Manager, Deputy Manager, Heads of Sectlon and Supervisors are responslble for all
aspects of the day-to-day management of the Charity. The Sanctuary Manager has a focus on
supporting the Trustees and re-development and has a particular focus on the operation and
improvement of the day to day running of the Santtuary. The Sanctuary Manager takes instructlon
from and reports to the Trustees on a regular basis through the Chair of Trustees.
Expert financial, legal, compliance and other advlce Is sou8ht where necessary.
The trading subsidiary of Bleakholt Shop Limited passes on the entirety of its proflts to the Sanctuary
each year.
There have been no changes in policy or organisation durin8 the year.
Trustees are recruited based on their skill and expertise, with consideration given to existin8
involvement with the Sanctuary. All Trustees are required to be members of the Sanctuary. They are
13

BLEAKHOLT ANIMAL SANCTUARY
TRUSTEES, REPORT
YEAR ENDED 31 DECEMBER 2024
elected for a 3 year term by members attendin8 the AGM. Trustees are required to sign a declaration
that states that they are not disqualified by law from acting as a charity trustee as per section 72 of
the Charities Act 2011.
New Trustees are provided with copies of the Memorandum and Articles of Association and past
accounts are available to them. Any Charity Commission information is also given to new and exSstlng
Trustees. The induction of new Trustees is carried out by the Chair and the Sanctuary Manager.
The organlsatlon Is a charitable company limlted by Buarantee, incorporated on 25 April 2005 and
registered as a charlty on 20 July 2005. The assets, liabilities and undertakings were transferred on 31
December 2005 from Bleakholt Animal Sanctuary, an unincorporated charity established under a
constitution adopted 7 June 1969 and re8iStered as a charity on 25 June 1968.
The company was established under a Memorandum of Association which establlshed the objects and
powers of the charitable company and is governed under Its Articles of Association.
If the Charity Is dlssolved, each of the members Is Ilable to contribute such surn {not exceeding £10)
towards the assets of the Charlty. The total number of such guarantees at 31 December 2024 was 452
(2023 was 427), The Trustees are members of the charlty but thls entitles them only to votlng rl8hts.
The Trustee5 have no beneflcial interest In the charlty.
All Trustees 8ive their time voluntarily and receive no benefits from the charlty. Any expenses
reclaimed from the charity are set out in the accounts {2024: NIII.
Related partles and relatlonshlps wlth other organlsatlons
As mentioned, Bleakholt are proud members of the Associatlon of Dogs & Cats Homes IADCHI and are
able to network wlth and share good practice wlth other membercharities forthe benefit of Bleakholt.
Remuneratlon pollcy for key management personnel
The key management personnel Include the Sanctuary Manager and Deputy Manager. The pay grade
of these key management personnel Is revlewed annually, The grades are set out in the approved Pav
Policy and pro8ression15 subject to a satisfactory performance review.
The pay 8rades are benchmarked against comparable charlties periodically.
Major rlsks and management of those rlsks
The Trustees have considered all rlsks to the Sanctuary and have approved a risk register. This 55
revlewed every 6 months and includes the followln8 key areas:
l. Financial Income
The Trustees recognise that legacy Income is critical but It Is unpredictable in nature and historically
has peaks and troughs. It is accepted that there Is a need to maximise income from other sources and
to maximise income from Event Days and other fundraisin8 activities, the cafe, the on-site Shop and
the four Charity Shops, sponsorships and membership. It is also imperative that donations are
maximised usin8 Gift Aid where possible.
14

BLEAKHOLT ANIMAL SANcfuARY
TRUSTEES, REPORT
YEAR ENDED 31 DECEMBER 2024
2. Compliance - Health & Safety
Health & Safety is of upmost importance In a workin8 Sanctuary as the safety of the staff, volunteers,
public and animals is paramount. Risk as5essment5 are regularly carried out to identify and reduce
risks. Annual meetings and regular dialogue takes place with the Sanctuary's Insurers.
Any Issues In relatlon to Health & Safety are reported to the Trustees and are addressed as a matter
of urgency. A review of the Health & Safety and Policy & Procedures has been undertaken during the
reporting period and Bleakholt engages a professional advi50r (Work Nest) to assist with compliance.
3. Compliance - Employment Law
The Sanctuary Manager Is responsible for the day to day aspects of employment matters with the
support of the Trustees. In order.i&) ensure that the Sanctuary is workin8 in accordance within current
Employment Law, Bleakholt en8a8es a professional advlsor to assist with compliance.
4. Human Resources
The nature of Bleakholt's work means that it relle5 heavily on both paid staff and volunteers to
undertake a wlde varlety of roles.
There Is a workforce plan In place to develop the staff team and keep skllls and expertlse up-to-date.
There Is also a need to develop the pool of volunteer5 available, Including Trustees, and this Is belng
addressed.
Funds held as ¢ustodlan trustee on behalf of others
Bleakholt has not acted as custodlan trustee In the reportln8 period.
Reappolntment of audltor
The aud5tors Slade & Cooper Limited are deemed to be reappointed under sectlon 487(21 of the
Companles Act 2006.
This report has been prepared in accordance with the provlsions applicable to companies subject to
the small companles reglme of the Company's Act 2QJ6.
The annual report was approved by the Trustees of the charity on
behalf by:
and signed on Its
J Thornton
Treasurer and Trustee
15

BLEAKHOLT ANIMAL SANCTUARY
STATEMENT OF TRUSTEES, RESPONSIBILITIES
YEAR ENDED 31 DECEMBER 2024
The trustees (who are also the directors of Bleakholt Animal Sanctuary for the purposes of company
lawl are responsible for preparing the trustees, report and the flnancial statements in accordance
with applicable law and United Kin8dorn Accountin8 Standards {United Kingdom Generally Accepted
Accountin8 Prarticel, Includin8 FRS 102 "The Flnancial Reportln8 Standard applicable in the UK and
Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under
cornpany law the trustees must not approve the financial statements unless they are sat15fied that
they glve a true and falr view of the state of affalrs of the parent charltable company and the group
and of the incomin8 resources and application of resources, including its income and expenditure, of
the charltable group for that perlod. In preparin8 these financlal statements, the trustees are
required to:
select Suitable accountlng policies and apply them conslstently.
observe the methods and principles in the Charltles SORP;
• make Judgements and estimates that are reasonable and prudent;
• state whether applicable accounting Standards, comprisin8 FRS 102 have been followed, subject
to any material departures dlsclosed and explained in the financlal statements; and
prepare the financial statements on the going concern basls unless It Is Inappropriate to presume
that the parent charitable company will tontlnue in business.
The trustee5 are responsible for keep5ng proper accounting records that can dlsclose wlth
reasonable accuracy at any tlme the financial positlon of the parent charitable company and the
groyp and enable them to ensure that the financial statements comply with the Companie5 Act
2006. They are also responsible for safeguardlng the assets of the parent charltable company and
the 8roup and hence for taking reasonable steps for the prevention and detectlon of fraud and other
Irregularities.
The trustees are responslble for the Maintenance and inte8rlty of the corporate and flnanclal
Information Included on the charitable company's webslte. Le8lslatlon goverrlkng the preparatlon
and dis5eminatlon of financial statements may differ from legislatlon in other Jurlsdlctions.
Approved by the trustees of the charlty o
a.7....7.,7.f
nd slgned on Its behalf by:
V Cooper
Chair and Trustee
16

BLEAKHOLT ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF BLEAKHOLT ANIMAL SANcfuARY
Oplnlon
We have audited the financial statements of Bleakholt Animal Sanctuary (the 'parent charitable company,) and its
subsidiaries for the year ended 31 December 2024, which comprise the Group Consolidated Statement of Financial
Activities (including the income and expenditure account), the Group Consolidated Balance Sheet, the Charity
Balance Sheet, the Group Consolidated Statement of Cash Flows, the Charlty Statement of Cash Flows and the
related notes. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards, includlng Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our oplnion the flnancial statements:
8ive a true and fair vlew of the state of the group's and charitable company's affairs as at 31 December 2024 and
of the group's incomin8 resources and appllcatlon of resources, includin8 Its income and expendlture, for the
vear then ended;
have been properly prepared In accordance wlth Unlted Kln8dom Generally Accepted Accountlng Practlce; and
have been prepared in accordance wlth the requlrements of the Companies Act 2006 and the Charities Act
2011.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law.
Our responsibS1ities under those standards are further described in the Auditor's responsibilities for the audit of the
financial statements section of our report. We are independent of the group and charitable company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S
Ethlcal Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We
believe that the audit evidence we have obtalned Is suffSclent and appropriate to provide a basls for our oplnion.
Concluslons relatln8 to 8oln8 concern
In audltlng the financlal statements, we have concluded that the trustees, use of the 8oln8 concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identlfied any materlal uncertaintles relatin8 to events or
conditions that, individually or collectively, may cast signlficant doubt on the group's or parent charitable companls
ablllty to continue as a going concern for a perSod of at least twelve months from when the financial statements are
authorised for Issue.
Our responslbllltles and the responsibilities of the trustees with respect to going concern are described In the
relevant sections of this report.
17

BLEAKHOLT ANIMAL SANcfuARY
INDEPENOENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF BLEAKHOLT ANIMAL SANCTUARY
Other Informatlon
The trustees are responsible for the other Information. The other information comprises the informatlon included
in the Strategic Report {incorporatin8 the directors, report) and the Trustees, Report, other than the financial
statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other
information and, except to the extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other informatlon and, in
doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowled8e obtained in the audit or otherwise appears to be materially misstated. If we Identify such material
Inconsistencies or apparent material misstatements, we are requlred to determlne whether there Ss a material
misstatement in the financial statements or a material mlsstatement of the other information. If, based on the work
we have performed, we conclude that there is a material mlsstatement of thls other information, we are required to
report that fact.
We have nothlngto report In thls regard.
Oplnlons on other matters prescrlbed by the Companles Art 2006
In our oplnlon, based on the work undertaken in the course of the audlt:
the Informatlon 8lven in the Strate8ic Report (incorporating the directors, report) and the Trustees, Report for
the flnancial year for which the financSal statements are prepared Is conslstent with the financial statements;
and
the dlrectors, report has been prepared Sn accordance wlth applicable legal requirements.
Matters on whlch we are requlred to report by exceptlon
In the light of our knowledge and understandln8 of the group and parent charltable company and its environment
obtained In the course of the audit, we have not identified material misstatements in the dlrectors, report.
We have nothing to report in respect of the followln8 matters In relatlon to whlch the Companies Act 2006 and the
Charltles Act 2011 requires us to report to you if, in our opinion:
adequate accountin8 records have not been kept by the parent charitable company, or returns adequate for our
audit have not been received from branches not visited by us; or
the parent charitable company's financial statements are not in agreement wlth the accountin8 records and
returns; or
certaln disclosures of dirertors, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entltled to prepare the financial statements in accordance with the small companies,
regime and take advantage of the small companies, exemptions in preparing the directors, report.
18

BLEAKHOLT ANIMAL SANcfuARY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF BLEAKHOLT ANIMAL SANCTUARY
Responslbllltles of trustses
As explained more fully in the Statement of Trustees, Responsibilities (set out on page 16}, the trustees (who are
also the directors of the charitable company for the purposes of company law) are responsible for the preparation
of the financial statements and for being Satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparlng the financial statements, the trustees are responslble for assessing the group's and parent charltable
company's ability to continue as a going concern, dlsclosin8, as applicable, matters related to going concern and
using the going concern basis of accounting unless the trustees either intend to Ilquidate the group or parent
charitable company or to cease operations, or have no realistlc alternative but to do $0.
Audltor's responslbllltles for the audtt of the financlal statements
Our objectives are to obtain reasonable assurance about whether the financial statement5 as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance Is a high level of assurance, but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the a88regate, they could reasonably be expected to influence
the economlc declslons of users taken on the basls of these flnancial statements.
Irre8ularltles, Includln8 fraud, are Instances of non-compllance wlth laws and regulatlons. We deslgn procedures in
Ilne with our responsibillties, outllned above, to detect materlal mlsstatements in respert of Irre8ularitles, Including
fraud. The specific procedures for this engagement and the extent to which these are capable of detectln8
Irregularltles, Including fraud Is detailed below..
enqulry of management and those charged with governance around actual and potentlal Iltl8at5on and clalms.
enquiry of the charlty's staff, management and those charged with governance to identify any Instances of non-
compliance with laws and regulations.
reviewing minutes of meetings of those charged with governance.
revlewlng flnanclal statement dlsclosures and testing to supporting documentatlon to assess compllance with
applicable laws and re8ulations.
auditSng the rlsk of management override of controls, Including throu8h testing journal entries and other
adjustments for appropriateness, and evaluating the business rationale of si8nlficant transactions outside the
normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irre8ularities, including those
leading to a material misstatement in the financial statements or non-compliance with regulation. This rlsk
increases the more that compliance with a law or regulation is removed from the event5 and transactions reflected
in the financial statements, as we will be less likely to become aware of instance5 of non-compliance. The risk is also
8reater regarding irregularities occurrin8 due to fraud rather than error, as fraud involves intentional concealment,
forgery, collusion, omission or misrepresentation,
19

BLEAKHOLT ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEE5 OF BLEAKHOLT ANIMAL SANcfuARY
A further description of our responsibilities is avallable on the Financial Reporting Council's website at:
htt
www.frc.or
auditorsres
onsibilities. This description forms part of our auditorfs report.
Use of our report
This report is made solely to the charitable companws members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006 and to the charitable company's trustees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to
the charitable company's members and its trustee5 those matters we are required to state to them in an audltorfs
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responslbility
to anyone other than the charitable company and the charitable company's members a5 a body, for our audit work,
for this report, or for the opinion5 we have formed.
Christy Yun Hing Lau FCCA DChA CTA
Senior Statutory Auditor
for ond on behalf of
Slade & Cooper Llmlted
Statutory Auditors
Beehive Mill
Jersey Street
Manchester
M4 6JG
Date:
i£)oq}tkn25
Slade & Cooper Llmlted Is ell8ible to act as an audltor In terms of sectlon 1212 of the Companles Act 2006
20

BLEAKHOLT ANIMAL SANcfuARY
GROUP CONSOLIDATED STATEMENT OF FINANCIAL AcfiviTIES
(INCLUDING GROUP CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
YEAR ENDED 31 DECEMBER 2024
Unrestrlcted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities (Sanctuary services)
Other trading activities
Investment income
1,294,209
144,050
337,602
54,182
1,294,209
144.050
337,602
54,182
Total Income
1,830,043
1,830,043
Expendlture on:
Raising funds
Charitable activities (Sanctuary services)
1100,8981
(1,689,093)
1100,898)
1,689,093
Total expend5ture
(1,789,991)
1,789,991
Net Income
40,052
40,052
Net movement in funds
40,052
40,052
Reconclllatlon of funds
Total funds brought forward
3,887,388
3,887,388
Total funds carrSed for¥vard
23
3,927,440
3,927,440
21

BLEAKHOLT ANIMAL SANcfuARY
GROUP CONSOLIDATED STATEMENT OF FINANCIAL AcfiviTIES
(INCLUDING GROUP CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
YEAR ENDED 31 DECEMBER 2024
Comparatlve statement of flnanclal actlvltles
Unrestrlrted
funds
Restrlcted
funds
Total
2023
Note
Income and Endowments from:
Oonations and legacies
Charitable activities (Sanctuary servlces)
Other trading activities
Investment income
1,127,909
119,584
307,524
23,692
6,872
1,134,781
119,584
307,524
23,692
Total Income
1,578,709
6,872
1,585,581
Expendlture on..
Raising funds
Charitable actlvities (Sanctuary services)
{76,7321
(1,394,212)
176,7321
11,405,877)
11,6651
Total expenditure
1,470,944)
11,6651
1,482,609)
Net Income/lexpendlture)
102,972
Net movement In funds
107,765
{4,7931
102,972
Reconclllatlon of funds
Total funds brought forward
3,779,623
4,793
3,784,416
Total funds carrled forward
23
3,887,388
3,887,388
All of the group's actlvities derive from continuing operatlons durlng the above two perlods.
The statement of financial activitles includes all gains and losses reco8nised In the year.
22

BLEAKHOLT ANIMAL SANcfuARY
(REGISTRATION NUMBER: 05434781)
GROUP CONSOLIDATED BALANCE SHEEr
AS AT 31 DECEMBER 2024
2024
2023
Note
Flxed a5s•ts
Tanglble assets
14
1,260,288
1,350,089
Current assets
Stocks
16
3,485
480,821
1,300,000
1,007,035
3,634
515,543
1,023,741
1,075,662
Debtors
17
Investments
18
Cash at bank and Sn hand
19
2,791,341
2,618,580 '
Credltors: Amounts falllng due wlthln one year
20
1124,1891
181,2811
Net current assets
2,667,152
2,537,299
Net assets
3,927,440
3,887,388
Funds of the iroup:
Unrestrlcted Income funds
Unrestrlcted
3,927,440
3,887,388
Total funds
23
3,927,440
3,887,388
These accounts are prepared in accordance wlth the special provisions of part 15 of the Companles
Act 2006 relatlng to small companles and constitute the annual accounts required by the Companles
Act 2006 and are for clrculation to members of the company.
The financial statements on pages 21 to 47 were approved by the trustees, and authorised for Issue
on J.1,:.7....&.S and $18ned on their behalf by:
V Cooper
Chair and Trustee
J Thornton
Treasurer and Trustee
23

BLEAKHOLT ANIMAL SANCTUARY
(REGISTRATION NUMBER: 05434781)
CHARITY BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Flxed assets
Tangible assets
Investments
14
1,260,288
l(K)
1,350,089
100
15
1,260,388
1,350,189
Current assets
Debtors
Investments
17
481,356
1,300,000
999,211
516,078
1,023,741
1,067,336,
18
Cash at bank and In hand
19
2,780,567
2,607,155
Credltors: Amounts fallln8 due wlthln one year
120,604
78,492
Net current assets
2,659,963
2,528,663
Net ass•ts
3,920,351
3,878,852
Funds of th• charlty:
Unrestrlrted Income funds
Unrestrlcted
3,920,351
3,878,852
Total funds
23
3,920,351
3,878,852
These accounts are prepared In accordance with the speclal provislons of part 15 of the Companies
Act 2006 relatin8 to small companies and con5tltute the annual account5 required by the Companies
Act 2006 and are for clrculatlon to rnernbers of the company.
The financial statements on pa8es 21 to 47 were approved by the trustees, and authori5ed for issue
on
7.:AS.. and slgned on their behalf by:
V Cooper
Chairman and Trustee
J Thornton
Treasurer and Trustee
24

BLEAKHOLT ANIMAL SANcfuARY
GROUP CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Note
Cash flows from operatlng actlvltles
Net cash income
40,052
102,972
Adjustments to cash flows from non-cash Items
Depreciation
Investment Income
Loss on disposal of flxed assets held for the group's own use
93,022
154,182)
89,794
123,6921
1,0001
78,892
168,074
WorklnB capltal adjustments
Decrease in stocks
Decrease/(increasel in debtors
Increase in creditors
16
149
35
17
20
34,722
42,908
{77,8961
10,574
Net cash flows from operatin8 activltles
156,671
100,787
Cash flows from Investlng actlvltles
Interest receivable and similar income
Purchase of tangible fixed assets
Sale of tangible fixed asset5
54,182
13,221}
23,692
{32,4941
1,000
14
Net cash flows from investing actlv5tles
50,961
(7,8021
Net Increase In cash and cash equivalents
207,632
92,985
Cash and cash equivalents at l January
2,099,403
2,006,418
Cash and cash equivalents at 31 December
2S
2,307,035
2,099,403
Reconclllatlon of net cash flow to movement In net funds
Increase In cash
207,632
92,985
Net funds at l January 2024
2,099,403
2,006,418
Net funds at 31 December 2024
2,307,035
2,099,403
All of the cash flows are derived from continuing operations during the above two periods.
25

BLEAKHOLT ANIMAL SANcfuARY
CHARITY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Note
Cash flows from operatlng actlvltles
Net cash income
41,499
102,898
Adjustments to cash flows from non-cash Items
Depreciation
Investment income
93,022
154,1821
89,794
123,6921
Loss on dlsposal of flxed assets held for the charlty's own
use
1,0001
80,339
168,000
Workln8 ¢apltal adjustments
Decreaselllncrease) In debtors
Increase In credltors
17
20
34,722
42,112
177,7471
10,189
Net cash flows from operat5n8 actlvltles
157,173
100,442
Cash flows from Investln£ actlvltle5
Interest recelvable and slmllar income
Purchase of tanglble fixed assets
Sale of tangible fixed assets
54,182
13,2211
23,692
132,4941
1,000
14
Net cash flows from investing actlvlties
50,961
17,8021
Net Increase In cash and cash equivalents
208,134
92,640
Cash and cash equivalents at l January
2,091,077
1,998,437
Cash and cash equlvalents at 31 December
25
2,299,211
2,091,077
All of the cash flows are derived from continuing operatlons durlng the above two periods.
26

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
I Charlty status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. If the Charity is dissolved each of the members is liable to contribute such sum
(not exceedin8 £10) towards the assets of the Charity.
The addre55 of its registered office is:
Bury Old Road
Edenfield
Ramsbottom
Bury
Lancashlre
BLO ORX
2 Accountlng pollcles
Summary of slgnlflcant accountlng pollcles and key accountlng estlmates
The princlpal accounting policies applied in the preparatlon of these financlal statements are Set out
below. These po15cles have been consistently applied to all the years presented, unless otherwise
stated.
Statement ol compllance
The flnanclal statements have been prepared In accordance with Accountin8 and Reporting bv
Charltles: Statement of Recommended Practice appllcable to charities preparin8 their accounts In
accordance wlth the Flnanclal ReportSng Standard appllcable in the UK and Republic of Ireland IFRS
1021 second editlon - October 2019 (Charities SORP {FRS 10211, the Financial Reportin8 Standard
applicable In the UK and Republlc of Ireland IFRS 1021 and the Companles Act 2006 and UK Generally
Accepted Accounting Practice.
Basls of preparatlon
Bleakholt Animal Sanctuary meets the definition of a public benefit entity under FRS 102. Assets and
liabllities are initlally recognised at historical cost or transactlon value unless otherwise stated in the
relevant accounting policy notes.
Basls of consolldatlon
These financial Statements consolidate the results of the charitable company and its wholly-owned
subsidiary Bleakholt Shop Limited on a Ilne by line basis.
No statement of flnancial activities is presented for the charity as permitted by section 408 of
the Companies Act 2006. The charity made a surplus after tax for the financial year of £41,499
12023 a surplus of £102,898).
27

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Golng concern
The trustees consider that there are no material uncertainties about the 8roup's abllity to continue
as a going concern.
There were no key judEements which the trustees have made which have a si8nificant effect on the
accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reportin8
date that have a significant risk of causing a material adjustment to the carryin8 amount of assets
and liabilities within the next reporting period.
Income and endowments
All income is recognised when the charlty has entltlement to the funds, any performance conditions
attached to the itemls} of income have been met, it is probable that the income will be received and
the amount measured reliably.
Income from government and other grants, whether 'capital' 8rants or 'revenue' grants, Is
reco8nised when the charlty has entStlement to the funds, any performance condltions attached to
the grants have been met, it is probable that the income will be received and the amount can be
measured reliably and is not deferred.
For legacles, entltlement Is taken as the earlier of the date on whlch elther: the charity Ss aware that
probate has been 8ranted, the estate has been finalised and notification has been made by the
executorls) to the charity that a dlstributlon wlll be made, or when a distributlon is received from
the estate. Recelpt of a legacy, In whole or in part, Ss only considered probable when the amount can
be measured rellably and the charlty has been notlfSed of the executor's Intention to make
distribution. Where le8acies have been notified to the charlty, or the charity Is aware of the 8rantin8
of probate, and the crlterla for income reco8nStSon have not been met, then the legacy is treated as a
contingent asset and disclosed if materlal.
Where 8ifts In klnd have been made on trust for conversion into cash e.8. second hand goods for
resale, the value of the glft Is included in the period in which it is 501d. The trustees consider that it Is
not practicable to value those items awaiting sale at the balance sheet date and believe that the
value of them would not be material to the accounts.
Income received in advance of a provision of a speclfied servlce it is deferred until the criteria for
income recognitlon are met.
Grants recelvable
Grants are recognised when the group has an entitlement to the funds and any conditions linked to
the grants have been met. Where performance conditions are attached to the grant and are yet to
be met, the income is recognised as a liability and included on the balance sheet as deferred income
to be released.
Investment Income
Interest on funds held on deposit is included when recelvable and the amount can be measured
reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
28

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture
Expenditure is reco8nised once there is a legal or constructive obligatlon to make a payment to a
third party, it is probable that settlement will be required and the amount of the obligatlon can be
measured reliably. Expenditure is classified under the following actlvity headln85:
Cost of raising funds comprise premises costs, the cost of employing charity shop staff, the cost of
goods for resale and the costs of commercial trading and their associated support costs.
Expenditure on charitable activities Includes the cost5 undertaken to further the purposes of the
charity and their associated support costs.
Other expenditure represents those items not fallln8 Into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred,
Support costs
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activities. Support costs include back office costs, finance, personnel, payroll and
80vernance costs which support the charity's programmes and activities. These costs have been
allocated between cost of raising funds and expenditure on charitable activities. The bases on which
support costs have been allocated are set out in note 9.
Tanglble flxed assets
Individual fixed assets costlng £1,000 or more are capitalised at cost.
Depreclatlon and amortlsatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated resldual value, over their expected useful economic life as follows:
Asset class
Freehold land
Freehold buildin8
Stables, kennels, catteries
Vehicles & equlpment
Depreclatlon method and rate
2%150 years strai8ht Ilnel
IO% {10 years Strai8ht line)
20% {5 years straight line)
29

BLEAKHOLT ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Flxed asset Investments
Investments are a form of baslc financial instrument and are intially recognised at their transactlon
value and subsequently measured at their fair value as at the balance sheet date using the closing
quoted market prlce. The statement of financial activities includes the net 8alns and losse5 arising on
revaluatlon and dlsposals throughout the year.
The charity does not acquire put optlons, derivatives or other complex flnanclal Instruments.
The main form of flnancial risk faced by the charity Is that of volatillty in equity markets and
investment markets due to wider economic conditions, the attitue of investors to investment risk,
and chan8es In sentlment concerning equities and within particular sectors or sub sectors.
Current asset Investments
Current asset investment5 include cash Investments wlth a notice period of greater than one week
and deposit accounts 5ntended to be held for the longer term.
Stock
Stock15 Included at the lower of cost or net reallsable value. In general, cost is determined on a flrst
in, flrst out basls. Net reallsable value is the price at which stocks can be sold In the normal course of
buslness after allowln8 for the cost5 of realisation. Provislon Is made where necessary for obsolete,
slow movlng and defectlve stocks.
Trade debtors
Trade and other debtors are recognised at the settlement amount due after any trade dlscount
offered. Prepayments are valued at the amount prepald net of any trade dlscounts due.
Cash and cash equlvalents
Cash and cash equivalents comprise cash at bank and cash in hand 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.
Trade credltors
Creditors and provisions are recognised where the charlty ha5 a present obligation resulting from
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 and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.
Fund structure
Unrestricted income fund5 are available to spend on activities that further any of the purposes of the
group.
Deslgnated funds are unrestricted funds of the charity which the trustees have decided at their
discretion to set aside to Use for a specific purpose.
30

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted income funds are donations which the donor has specified are to be solely used for
particular areas of the charity's work or for specific projects bein8 undertaken by the charity.
Flnanclal Instruments
Cla55lflcotlon
The charlty only has financial assets and financial liabillties of a klnd that quallfy as basic flnanclal
instruments. Basic financial instruments are initially reco8nised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amorti5ed cost Usln8 the effective interest method,
Penslons
Employees of the charlty are entitled to join a defined contrlbution 'money purchase, scheme. The
charity's contrlbution is restricted to the contributions disclosed in note 12. There were £650
outstandlng contributions at the year end,
The money purchase plan is managed by NEST and the plan Invests the contribution5 made by the
employee and employer in an investment fund to bulld up over the term of the plan a penslon fund
whlch Is then converted into a penslon upon the employee's normal retlrement year age when
ell8lble for a state pension, The total expense ratlo of the plan is 0.3% and this is deducted from the
Investment fund annually. The trust has no Ilabillty beyond making its contributions and paying
across the deductions for the employee's contrlbutions.
31

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
3 Income from donatlons and legacles
Unrestrlcted
Total
2024
Desl8nated
General
Donations and le8acies;
Donatlons
Legacies
355,601
938,608
355,601
938,608
1,294,209
1,294,209
Unrestrlcted
Total
2023
Desl8nated
General
. Restrlcted
Donatlons and legacies;
Donations
317,447
747,712
76
317,523
754,508
Legacies
Grants, Includlng capltal grants;
Grants from other charities
6,796
62,750
62,750
1,127,909
6,872
1,134,781
4 Income from charltable actlvltles
Unrestrlcted
Total
2024
Deslgnated
General
Rehomln8 cats & dogs
134,050
134,050
Grants
Bolton Gulld of Help
10,000
10,000
144,050
144,050
32

BLEAKHOLT ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted
Total
2023
Des18nated
General
Rehomin8 cats & do85
108,584
108,584
Grants
Bolton Guild of Help
Audrey Emma Lamb Charltable Trust
10,000
I,(x)o
10,000
1,000
119,584
119,584
5 Income from other tradlnB actlvltles
Unrestrlcted
Total
2024
Desl8nated
General
Turnover of Bleakholt Shop
Charlty shops
Open days & stalls
Tearoom sale5
Member5hlp
Sundry
31,434
31,434
229,179
14,099
26,256
1,175
35,459
229,179
14,099
26,256
1,175
35,459
306,168
31,434
337,602
Unre5trlrted
Total
2023
Deslgnated
General
Turnover of Bleakholt Shop
Charity shops
Open days & stalls
Tearoom sales
Membership
Sundry
30,489
30,489
179,043
18,969
23,551
1,180
54,292
179,043
18,969
23,551
1,180
54,292
277,035
30,489
307,524
33

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
6 Investment Income
Unrestrlcted
Total
2024
Deslgnated
General
Other investment Income
54,182
54,182
Unrestrlcted
Total
2023
Deslgnated
General
Other Investment income
23,692
23,692
All of the charlty's Investment income arises from money held In interest bearln8 deposlt accounts.
All investment income is unrestricted.
7 Expendlture on ralsln8 funds
Unrestrlcted
Total
2024
Deslgnated
General
Premises costs
60,518
6,393
11,118
1,4QQ
61,918
6,393
11,118
21,469
Goods for resale
Sundry
Tradin8 subsidiary costs
21,469
78,029
22,869
100,898
Unrestrlcted
Total
2023
Deslgnated
General
Premlses Costs
38,733
7,405
9,936
1,400
40,133
7,405
9,936
19,258
Goods for resale
Sundry
Trading subsidiary costs
19,258
56,074
20,658
76,732
34

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
8 Expendlture on charltable activltles
Unrestrlcted funds
Des18nated
General
Total
2024
Staff costs
Animal feed, cleaning & other
Vetlnary fees
Premises cost5
Office & adminlstration
832,444
85,465
366,379
174,654
58,657
19,003
43,727
93,022
5,730
832,444
85,465
366,379
174,654
67,319
19,003
45,077
93,022
5,730
8,662
Insurance
Le8al & professional
Depreciation
Governance cost5
1,350
Total for 2024
1,679,081
10,012
1,689,093
Unrestrlcted funds
Desl8nated
General
Restrlcted
funds
Total
2023
Staff costs
Anlmal feed, cleanin8 & other
Vetlnary fees
Premises costs
Off ice & administration
Insurance
Legal & professional
Depreciatlon
Loss on dlsposal
Governance cost5
717,452
60,243
258,996
158,007
44,708
15,093
34,992
89,794
11,0001
6,170
717,452
61,743
269,161
158,007
53,315
15,093
36,142
89,794
11,000)
6,170
1,500
10,165
8,607
1,150
Total for 2023
1,384,455
9,757
11,665
1,405,877
35

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
9 Analysls of 8overnance and support costs
Governance costs
Unrestrlcted
Total
2024
Desl8nated
General
Audit of the financlal statements
5,730
5,730
5,730
5,730
Unrestrlcted
Total
2023
Deslgnated
General
Audit of the financlal statements
6,170
6,170
6,170
6,170
Basls of apportlonment Is Governance.
10 Net Incomlng/out8oln8 resources
Net Incoming resources for the year include:
2024
2023
Audit fees
5,730
93,022
6,170
89,794
Depreciatlon of flxed assets
11 Trustees remuneratlon and expenses
Nelther the management commlttee nor any persons connected with them recelved any
remuneratlon or reimbursed expenses during the year12023: £Nill.
No member of the management committee received travel and subsistence expenses durlng the
year {2023: £Nill.
There are no donations from related parties whlch are outside the normal course of business and no
restricted donations from related parties.
No trustee or other person related to the charlty had any personal interest in any contract or
transactlon entered into by the charity, includln8 guarantees, during the year {2023'. £Nil),
36

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs durln8 the year were:
Wa8es and salaries
Soclal securlty costs
Pension costs
764,877
50,132
17,435
661,512
40,085
15,855
832,444
717,452
No employee recelved emoluments of more than £60,000 durln8 the year.
The average number of staff employed by the 8roup during the period was 39.3012023: 38.09). The
average full time equlvalent number of staff employed by the group durlng the period was 35.31
12023: 33.15).
There were no staff employed by the subsidiary.
The key management personnel of the charlty compr5se the Sanctuary Manager and Deputy
Manager. The total employee benefits of the key mana8ement personnel of the charity were
£68,84712023 - £65,684).
13 Taxatlon
The charlty is exempt from tax on income and gains fallln8 Withln Chapter 3 of Part 11 of the
CpJfPOf6tioTh T6x AEt IrJio E¥r SeEtioTh IS6 of the of Chèf%eilale IK£t l891 to eKCeTht
that these are applied to its charitable objects. No tax charges have arisen in the charity.
The charlty's trading subsidiary Bleakholt Shop Llmited 81ft aids available profits to the parent
charlty. Its charge to corporation tax in the year wa5 £Nil12023: Nill.
37

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Tan8lble flxed assets
Group
Stables,
kennels
catterles &
flxtures
Vehlcles &
equlpment
Freehold land
and buildlngs
Total
Cost
At l January 2024
Addltlons
134,707
757,629
1,663,464 2,555,800
3,221
3,221
At 31 December 2024
134,707
757,629
1,666,685 2,559,021
Depreclatlon
At l January 2024
Charge for the year
108,339
5,702
597,706
55,382
499,666 1,205,711
31,938
93,022
At 310ecember 2024
114,041
653,088
531,604 1,298,733
Net book value
At 31 December 2024
20,666
104,541
1,135,081 1,260,288
At 31 December 2023
26,368
159,923
1,163,798 1,350,089
38

BLEAKHOLT ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Charlty
Stables,
kennels
catterles &
flxtures
Vehlcles &
equlpment
Freehold land
and bulldlngs
Total
Cost
At l January 2024
Addltions
134,707
753,458
1,663,464 2,551,629
3,221
3,221
At 31 December 2024
134,707
753,458
1,666,685 2,554,850
Depreclatlon
At l January 2024
Charge for the year
108,339
5,702
593,535
55,382
499,666 1,201,540
31,938
93,022
At 31 December 2024
114,041
648,917
531,604 1,294,562
Net book value
At 31 Oecember 2024
20,666
104,541
1,135,081 1,260,288
At 31 December 2023
26,368
159,923
1,163,798 1,350,089
39

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
IS Flxed asset Investments
Charlty
2024
2023
Shares Sn group undertakings and particlpating interests
ICM)
loo
Shares In group undertaklngs and partlclpatln8 Interests
Unllsted
shares In
Bleakholt
Shop Llmlted
Total
Cost
At l January 2024
100
100
At 31 December 2024
i(x)
100
Net book value
At 31 December 2024
100
100
At 31 December 2023
lox)
100
40

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Subsldlarles
The Charitable company owns the whole of the issued ordinary share capital of Bleakholt Shop
Limited, a company registered in En8land, company number 3592986. The subsidlary is used for
non-primary purpose trading activitles.
Avallable profits are gift aided to the charitable company withln 9 months of the year end.
Subsequent to FRC 8uSdance on the application of FRS102, Bleakholt Shop no longer accrues the gift
aid in the accounts in which the profit was made. A summary of the results of the subsidiary Is
shown below:
2024
2023
Proflt and loss account
Turnover
31,434
121,3791
{2,9661
8,5361
(1,4471
30,489
119,2581
12,695)
8,4621
Cost of sales
Administration costs
Donatlon to parent charlty
74
2024
2023
Balance sheet
Current assets
Creditors: Amounts fallln8 due wlthin one year
11,409
4,220
12,060
3,424
7,189
8,636
Called up share capital
Proflt and loss account
100
100
7,089
8,536
7,189
8,636
41

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Stock
Group
Charlty
2024
2023
2024
2023
Stocks
3,485
3,634
17 Debtors
Group
Charlty
2024
2023
2024
2023
Due from group undertakings
VAT recoverable
Other debtors & prepayments
535
535
22,309
458,512
17,608
497,935
22,309
458,512
17,608
497,935
480,821
515,543
481,356
516,078
18 Current asset Investments
Group
Charlty
2024
2023
2024
2023
NS&I account
Sklpton Bulldlng Soclety 3 year
flxed bond
NS&I guaranteed income bond
Cambridge and Counties
Treasury Deposlt
182,733
182,733
41,008
50,000
250,000
500,000
41,008
50,000
250,000
500,000
50,000
250,000
1,000,000
so,000
250,000
1,000,000
1,300,000
1,023,741
1,300,000
1,023,741
19 Cash at bank and In hand
Group
Charlty
2024
2023
2024
2023
Short term cash investments
(less than 3 months maturity
date}
Short-term deposits
Cash at bank
171,515
844,446
59,701
171,515
844,446
51,375
888,352
118,683
888,352
110,859
1,007,035
1,075,662
999,211
1,067,336
42

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Credltors: amounts fallln8 due wlthin one year
Group
Charlty
2024
2023
2024
2023
Trade credltors
Other taxation and soclal
security
Other creditors
Accruals
50,008
35,623
48,973
35,284
12,713
14,926
46,542
10,177
850
34,631
12,713
14,926
43,992
10,177
850
32,181
124,189
81,281
120,604
78,492
21 Obll8atlons under lea￿$ and hlre purchase contrarts
Operatlng lease commltments
Total future mlnlmum lease payments under non-cancellable operatlng leases are as follows:
2024
2023
Land and bulldln8S
WithSn one year
Between one and five years
28,104
21,875
7,880
10,200
49,979
18,080
22 Contlngent assets
Group
As at the period end the charity has been notlfied of £354,150 of legacies the value of whlch are
uncertain. These legacies have not been recognised in the accounts.
43

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
The specific purposes for whlch the funds are to be applied are as follows,
Contlnulty fund
The free reseples after allowing for all designated funds. Continuity fund Is a general reseprfe which
will enable the charity to continue providing its servlces In the event of a significant drop in funding.
Bleakholt Shop
This is the workin8 capital of the trading subsidlary.
Development fund
Thls fund has been ring-fenced for the development and refurblshment of the sanctuary.
Flxed asset fund
This fund represents the net book value of flxed assets already held. Whllst the value of these assets
15 included within the total funds of the charity, they do not represent liquid/expendable amounts
and should be se8re8ated accordin81y.
24 Analysls of net assets between funds
Total funds at
31 December
2024
Unrestrlrted funds
General
Des18nated
Tan8lble flxed asset5
Current assets
Current liabilltles
1,260,288
1,160,063
1,260,288
2,791,341
1124,189)
1,631,278
1124,1891
Total net assets
1,507,089
2,420,351
3,927,440
Total funds at
310ecember
2023
Unrestrlrted funds
General
Deslgnated
Tan8lble flxed assets
Current assets
1,350,089
1,028,763
1,350,089
2,618,580
181,2811
1,589,817
(81,2811
Current liabilities
Total net assets
1,508,536
2,378,852
3,887,388
46

BLEAKHOLT ANIMAL SANcfuARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
25 Cash and cash equlvalents
Group
At l January
2024
At31
December
2024
Note
Cash flow
Cash at bank and in hand
19
1,075,662
1,023,741
168,627)
276,259
1,007,035
Current asset investments
18
1,300,000
2,099,403
207,632
2,307,035
At l January
2023
At31
December
2023
Cash flow
Cash at bank and In hand
19
1,734,249 1658,587)
272,169
751,572
1,075,662
Current asset Investments
18
1,023,741
2,006,418
92,985
2,099,403
Charlty
At l January
2024
At31
December
2024
Note
Cash flow
Cash at bank and in hand
19
1,067,336
1,023,741
168,125)
276,259
999,211
1,300,000
Current asset Investments
18
2,091,077
208,134
2,299,211
At l January
2023
At31
December
2023
Cash flow
Cash at bank and in hand
19
1,726,268 {658,9321
272,169
751,572
1,067,336
Current a55et investments
18
1,023,741
1,998,437
92,640
2,091,077
47