REGISTERED CHARITY NUMBER: 1113924
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
FOR
CLARKS FARM GREYHOUND RESCUE
Wilson Devenish 67 Newland Street Witham Essex CM8 1AA
CLARKS FARM GREYHOUND RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Cash Flow Statement | 7 | ||
| Notes to the Cash Flow Statement | 8 | ||
| Notes to the Financial Statements | 9 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
CLARKS FARM GREYHOUND RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity's purposes are to rehome ex-racing greyhounds and to assist greyhounds who need care or attention for the benefit of the animals and breed. We rehome the majority within Essex and surrounding counties, but also home those from around the UK and from across Europe. We attempt to accept as many greyhounds as possible.
The Charity finds good and suitable homes for each greyhound in its care. The Charity carries out all necessary checks on families, and their properties, prior to taking greyhounds home as pets and give ongoing assistance to owners wherever required. Where the home is not successful, if possible the Charity will accept the greyhound back into its care.
We work hand-in-hand with Entain (who own several racetracks, including Romford in Essex, Brighton & Hove in Sussex, Monmore at Wolverhamton and Crayford in London), independent greyhound trainers, and members of the public. All greyhounds are neutered, vaccinated, groomed, and treated for parasites before homing.
The Charity takes work placement students from local schools, colleges, and universities and provides its staff with ongoing training as required.
The Charity meets its aims that it was created to do and the Trustees regards it as successful and continues to excel in meeting the needs of retired greyhounds each year.
As the Charity has become more well known, the demands on the Trustees have increased accordingly, which has seen Emily Jade, a Trustee, stepping up by taking on a more hands-on role. Emily has organised staff training courses to increase their skills and knowledge including for first aid and chemical safety. Staff members and Trustees have also attended courses organised by Entain relating to track safety awareness.
Review of activities
We review our activities annually to ensure we achieve our aims. This review looks at what we achieved and the outcomes of our work in the previous 12 months.
The charity now has an onsite physiotherapy clinic to further enhance the care of the greyhounds.
The charity has various volunteers who help make this happen. They assist with day-to-day tasks such as walking the dogs, carrying out home checks and helping clean and feed the dogs. They also assist with all community outreach such as awareness promotion, school or group talks and assist when we host our annual fun dog show.
The charity take in stray dogs from the local area and place these with other suitable charities to be homed.
The charity is putting further investment into the kennel site by an additional kennel block for greyhounds that require extra time to adjust to life after racing. The Trustees are hoping to fund this from existing resources along with working with other fundraising schemes.
Page 1
CLARKS FARM GREYHOUND RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025
OBJECTIVES AND ACTIVITIES
The focus of our work
Our main objectives continue to be the care of retired greyhounds and to rehome them into appropriate and sound homes. The strategies we used to meet these objectives included:
a) Raising public awareness of our existence and the facilities/services that we provide, through advertising, web, and social media;
b) Maintaining contacts with other local charities and agencies involved in similar activities;
c) creating a managed pool of volunteer foster homes, where animals could be located as a half-way house between the rehoming centre and new adoptive home, or as a less stressful environment especially for dogs who could not cope with rescue centre surroundings;
d) maintaining a managed pool of volunteers who assist paid staff with all aspects of the greyhounds care and community outreach activities;
e) provision of comprehensive veterinary treatment for all animals in our care;
f) giving talks or attending local shows to raise awareness of the breed and their suitability as family pets;
g) the expansion and improvement of existing facilities and services.
h) in discussions for developing a sanctuary.
The charity now regularly operates at maximum holding capacity.
Volunteers
The Trustees thank all involved in the charities continued success. This includes, staff, volunteers, accountants, the greyhound industry, vets, and all others that are involved or support the Charity. The Trustees also extend their thanks to all that donate on a ongoing monthly basis and to all our friends who have passed away, leaving us a legacy or collections from their funeral services.
FINANCIAL REVIEW
Financial position
The Charity is financially sound. Its revenues come from many sources such as the Monthly Donation Assistance from the greyhound industry and donations from rehoming greyhounds as pets. The Charity also applies for grants for projects to benefit and grow the facilities to better achieve its aims.
We have been fortunate that we have had legacies and funeral donations made to the charity.
The Trustees do not take any payment for their roles as Trustee.
We receive funding through legacies and funeral donations but cannot rely on these solely. Additional donations are brought in as a result of social media campaigns and fundraising efforts which allow us to pay our ongoing vet bills.
Reserves policy
The Charity aims to keep a reserve of funds to ensure that in difficult times it is able to continue it's work. The aim is to have sufficient funds to cover at minimum, a period of 6 months ongoing running costs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Organisational structure
The day to day running of the Sanctuary is managed by a Centre Manager assisted by a full time and part time Kennel Hand. This is overseen by the Trustees.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1113924
Page 2
CLARKS FARM GREYHOUND RESCUE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 APRIL 2025
Principal address
Clarks Farm Wash Lane Little Totham Maldon Essex CM9 8LX
Trustees
S Cobb Mrs E Farr E Patmore Ms N Ward
Independent Examiner
S. Chong, FCA Wilson Devenish 67 Newland Street Witham Essex CM8 1AA
Approved by order of the board of trustees on 19 November 2025 and signed on its behalf by:
S Cobb - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLARKS FARM GREYHOUND RESCUE
Independent examiner's report to the trustees of Clarks Farm Greyhound Rescue
I report to the charity trustees on my examination of the accounts of Clarks Farm Greyhound Rescue (the Trust) for the year ended 30 April 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
S. Chong, FCA The Institute of Chartered Accountants in England and Wales
Wilson Devenish 67 Newland Street Witham Essex CM8 1AA
Date: .............................................
Page 4
CLARKS FARM GREYHOUND RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 247,451 Other trading activities 3 19,725 Investment income 4 17,040 Total 284,216 EXPENDITURE ON Charitable activities 5 Charitable expenditure 284,725 Other - Total 284,725 Net gains/(losses) on investments (11,636) NET INCOME/(EXPENDITURE) (12,145) RECONCILIATION OF FUNDS Total funds brought forward 985,635 TOTAL FUNDS CARRIED FORWARD 973,490 |
2024 Total funds £ 279,609 28,175 24,096 |
|---|---|
| 331,880 | |
| 252,099 6,883 |
|
| 258,982 | |
| 68,410 | |
| 141,308 844,327 |
|
| 985,635 |
The notes form part of these financial statements
Page 5
CLARKS FARM GREYHOUND RESCUE
BALANCE SHEET
30 APRIL 2025
| Notes FIXED ASSETS Tangible assets 10 Investment property 11 CURRENT ASSETS Debtors 12 Cash at bank CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 14 Unrestricted funds TOTAL FUNDS |
2025 Unrestricted fund £ 882,646 - 882,646 1,705 115,450 117,155 (26,311) 90,844 973,490 973,490 973,490 973,490 |
2024 Total funds £ 17,291 292,044 309,335 222,500 464,378 686,878 (10,578) 676,300 985,635 985,635 985,635 985,635 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 19 November 2025 and were signed on its behalf by:
S Cobb - Trustee
The notes form part of these financial statements
Page 6
CLARKS FARM GREYHOUND RESCUE
CASH FLOW STATEMENT FOR THE YEAR ENDED 30 APRIL 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Finance costs paid Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Sale of tangible fixed assets Sale of investment property Interest received Net cash (used in)/provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2025 £ 237,028 (189) 236,839 (872,053) - 280,408 5,878 (585,767) (348,928) 464,378 115,450 |
2024 £ 59,489 - |
|---|---|---|
| 59,489 | ||
| - 2,000 368,410 4,418 |
||
| 374,828 | ||
| 434,317 30,061 |
||
| 464,378 |
The notes form part of these financial statements
Page 7
CLARKS FARM GREYHOUND RESCUE
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30 APRIL 2025
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| OPERATING ACTIVITIES | ||
|---|---|---|
| Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Losses/(gain) on investments Profit on disposal of fixed assets Interest received Finance costs Decrease/(increase) in debtors Increase in creditors Net cash provided by operations |
2025 £ (12,145) 6,698 11,636 - (5,878) 189 220,795 15,733 237,028 |
2024 £ 141,308 6,336 (68,410) (800) (4,418) - (14,589) 62 |
| 59,489 |
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.5.24 | Cash flow | At 30.4.25 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank | 464,378 | (348,928) | 115,450 |
| 464,378 | (348,928) | 115,450 | |
| Total | 464,378 | (348,928) | 115,450 |
The notes form part of these financial statements
Page 8
CLARKS FARM GREYHOUND RESCUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on cost Plant and machinery - 20% on cost Motor vehicles - 20% on cost
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Government grants
Income from government grants are recognised in the profit & loss account for the period in which the related expenditure occurred.
continued...
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CLARKS FARM GREYHOUND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
| 2. DONATIONS AND LEGACIES Legacy donation General donations/fundraising 3. OTHER TRADING ACTIVITIES Fees charged to local college 4. INVESTMENT INCOME Rents received Deposit account interest 5. CHARITABLE ACTIVITIES COSTS Charitable expenditure 6. SUPPORT COSTS Management £ Charitable expenditure 281,942 7. TRUSTEES' REMUNERATION AND BENEFITS |
2025 £ - 247,451 247,451 2025 £ 19,725 2025 £ 11,162 5,878 17,040 Finance £ 2,783 |
2024 £ 76,804 202,805 |
2024 £ 76,804 202,805 |
|---|---|---|---|
| 279,609 | |||
| 2024 £ 28,175 2024 £ 19,678 4,418 24,096 Support costs (see note 6) £ 284,725 |
2024 £ 28,175 |
||
| 2024 £ 19,678 4,418 |
|||
| 24,096 | |||
| Totals £ 284,725 |
|||
There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.
Trustees' expenses
Expenses that was incurred on behalf of the charity was reimbursed to Steve Cobb during the course of the year.
continued...
Page 10
CLARKS FARM GREYHOUND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
| 8. STAFF COSTS Wages and salaries Social security costs The average monthly number of employees during the year was as follows: Dog handlers & kennel maintenance staff No employees received emoluments in excess of £60,000. 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Charitable activities Charitable expenditure Other Total Net gains on investments NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 2024 £ £ 116,739 86,729 1,639 - 118,378 86,729 2025 2024 6 6 Unrestricted fund £ 279,609 28,175 24,096 331,880 252,099 6,883 258,982 68,410 141,308 844,327 985,635 |
2025 2024 £ £ 116,739 86,729 1,639 - 118,378 86,729 2025 2024 6 6 Unrestricted fund £ 279,609 28,175 24,096 331,880 252,099 6,883 258,982 68,410 141,308 844,327 985,635 |
|
|---|---|---|---|
| 331,880 | |||
| 252,099 6,883 |
|||
| 258,982 | |||
| 68,410 | |||
| 141,308 844,327 |
|||
| 985,635 |
continued...
Page 11
CLARKS FARM GREYHOUND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
10. TANGIBLE FIXED ASSETS
| Freehold Improvements land & to buildings property £ £ COST At 1 May 2024 - 10,317 Additions 870,243 - At 30 April 2025 870,243 10,317 DEPRECIATION At 1 May 2024 - 5,675 Charge for year - 515 At 30 April 2025 - 6,190 NET BOOK VALUE At 30 April 2025 870,243 4,127 At 30 April 2024 - 4,642 11. INVESTMENT PROPERTY FAIR VALUE At 1 May 2024 Disposals At 30 April 2025 NET BOOK VALUE At 30 April 2025 At 30 April 2024 Investment properties were sold during the year. 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors |
Plant and machinery £ 6,849 1,809 8,658 3,799 1,732 5,531 3,127 3,050 |
Motor vehicles £ 22,248 - 22,248 12,649 4,450 17,099 5,149 9,599 2025 £ 1,705 |
Totals £ 39,414 872,052 911,466 22,123 6,697 28,820 882,646 17,291 £ 292,044 (292,044) - - 292,044 2024 £ 222,500 |
|---|---|---|---|
continued...
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CLARKS FARM GREYHOUND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Taxation and social security Other creditors 14. MOVEMENT IN FUNDS At 1.5.24 £ Unrestricted funds General fund 985,635 TOTAL FUNDS 985,635 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 284,216 (284,725) TOTAL FUNDS 284,216 (284,725) Comparatives for movement in funds At 1.5.23 £ Unrestricted funds General fund 844,327 TOTAL FUNDS 844,327 Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 331,880 (258,982) TOTAL FUNDS 331,880 (258,982) |
2025 2024 £ £ 5,198 5,517 21,113 5,061 26,311 10,578 Net movement At in funds 30.4.25 £ £ (12,145) 973,490 (12,145) 973,490 Gains and Movement losses in funds £ £ (11,636) (12,145) (11,636) (12,145) Net movement At in funds 30.4.24 £ £ 141,308 985,635 141,308 985,635 Gains and Movement losses in funds £ £ 68,410 141,308 68,410 141,308 |
|---|---|
continued...
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CLARKS FARM GREYHOUND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025
14. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.5.23 £ 844,327 844,327 |
Net movement in funds £ 129,163 129,163 |
At 30.4.25 £ 973,490 |
|---|---|---|---|
| 973,490 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 616,096 616,096 |
Resources expended £ (543,707) (543,707) |
Gains and Movement losses in funds £ £ 56,774 129,163 56,774 129,163 |
Gains and Movement losses in funds £ £ 56,774 129,163 56,774 129,163 |
|---|---|---|---|---|
| 129,163 |
15. RELATED PARTY DISCLOSURES
During the year, the Charity acquired land and buildings on which it operated from. This was purchased from the Trustee Mr S Cobb and his spouse. The value of the consideration paid was made at an arms length basis.
During the year, dog kennelling, provision of on-site staff accommodation and other rental charges amounting to £41,500 was payable to Mr and Mrs S Cobb. These charges were no longer payable following the Charity's purchase of the land and buildings to which they previously related to.
During the year, the previous loan of £61,839 owed by Clarks Farm Greyhound (Essex) Ltd, a company controlled by Mr S Cobb was repaid in full. Interest was charged at a commercial rate on this loan up to the date of the repayment of the loan.
Page 14
CLARKS FARM GREYHOUND RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| INCOME AND ENDOWMENTS Donations and legacies Legacy donation General donations/fundraising Other trading activities Fees charged to local college Investment income Rents received Deposit account interest Total incoming resources EXPENDITURE Other Property maintenance costs Property management fees Property service charge Property ground rent Property sundry expenses Support costs Management Wages Social security Office and utilities Vet fees and maintenance of surgery Postage and stationery Advertising Kennelling costs Travel and motor expenses Improvements to property Plant and machinery Motor vehicles Loss on sale of tangible fixed assets Finance Bank charges Carried forward |
2025 £ - 247,451 247,451 19,725 11,162 5,878 17,040 284,216 - - - - - - 116,739 1,639 27,238 59,507 982 198 56,477 12,464 516 1,732 4,450 - 281,942 2,594 2,594 |
2024 £ 76,804 202,805 279,609 28,175 19,678 4,418 24,096 331,880 738 1,699 3,065 320 1,061 6,883 86,729 - 15,637 65,930 1,107 - 67,025 8,146 516 1,370 4,450 (800) 250,110 1,989 1,989 |
|---|---|---|
This page does not form part of the statutory financial statements
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CLARKS FARM GREYHOUND RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025 |
||
|---|---|---|
| Finance Brought forward Other interest payable Total resources expended Net (expenditure)/income before gains and losses Realised recognised gains and losses Realised gains/(losses) on investment property Net (expenditure)/income |
2025 £ 2,594 189 2,783 284,725 (509) (11,636) (12,145) |
2024 £ 1,989 - |
| 1,989 | ||
| 258,982 | ||
| 72,898 68,410 |
||
| 141,308 |
This page does not form part of the statutory financial statements
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