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2025-03-31-accounts

International Tortoise Association

Trustees Annual Report and Unaudited Financial Statements Year ended 31 March 2025

Charity registration - 1116347

Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

Contents

Contents
Legal and administrative information 4
Trustees annual report 5
Objectives and activities 5
Achievements and performance 5
Plans for the future 5
Structure, governance & management 6
Financial review 6
Statement of Board of Trustees’ responsibilities 6
Independent examiner’s report 8
Statement of fnancial activities 10
Balance sheet 11
Notes to the fnancial statements 12

Charity number 1116347

3

International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

Legal and administrative information

Charity name

International Tortoise Association

Charity registration no.

1116347

Registered office and contact details

71 South Road Sully Vale of Glamorgan CF64 5SL

Trustees

Mrs Ann Ovenstone MBE (Chair) Miss Celia Claypole (Secretary) Mr Mark Ovenstone

Independent examiner

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1116347

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Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

Trustees annual report

The Board of Trustees submit their annual report and the financial statements of the International Tortoise Association for the year ended 31 March 2025.

The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Society’s governing document and the provisions of 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) second edition (effective 1 January 2019)’, and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Objectives and activities

The trust’s objects are to care for sick and injured chelonia, to prevent cruelty and to inform and educate the public with regard to the legalities of tortoise care and ownership.

The trustees have paid due regard to the guidance issued by the Charity Commission on public benefit in deciding what activities the trust should undertake as outlined in section 4 of the Charities Act 2011.

Achievements and performance

It has been a good year, although challenging due to the number of repairs required and number of extra tortoise coming in and going out to new homes.

We have exceeded the amount of tortoise coming in to use our facilities each year, but this year due to new owners hibernating their tortoise with us, the hibernaculum units used to house them are now no longer big enough. As a result we now have a third unit to take the extra tortoise in which has kindly been donated by Ann Ovenstone howver it will need a new roof in the near future.

Rehoming has gone really well, as said above the new owners are bringing their tortoise in to us for hibernation, and also use our holiday sitting service. This has given us the boost needed to help with future work and projects we have planned.

Overall, we have done very well this year, we are growing and whilst we have been able to have repairs done and replaced where needed, this has made a great visible difference to the sanctuary and kept us feeling positive.

The Sulcata house is now too small because these are the largest mainland tortoise in the world and can reach 18 – 22 stone when fully grown. Ours are at present between 3 and 7 ½ stone, still a long way to go but they are growing fast. The plan is to extend their current housing temporarily until a new larger, stronger house can be built. This will be a significant project which hopefully next year we will be in a good position to tackle it.

This year there has also been more demand from Veterinary colleges and schools regarding placements. They need hands on experience, reptile handling and general husbandry. We are the only Tortoise sanctuary and are more than happy to educate and help out where we can. We have volunteers who come along to help throughout the year and gain a mass of knowledge which they will also pass on. We are very grateful for all the help received.

Plans for the future

As noted above the focus moving forward is on improving the facilities we have available, including significant work on the Sulcata house.

Charity number 1116347

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International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

Structure, governance & management

The International Tortoise Association is a trust and was established by a charitable trust deed on 10 October 2006.

Organisational Structure

The trustees meet normally four times a year to oversee the charity’s work, who also oversee day-to-day operations.

Selection and appointment of Trustees

New trustees are appointed by the agreement of the existing trustees.

Trustee Induction and Training

On their appointment, new Trustees are provided with information, in the form of an induction pack, on their role as a Trustee. Ongoing training is provided as required.

Risk management

Trustees have reviewed the major risks to which the charity is exposed and systems or procedures have been put in place to manage those risks. A risk register is reviewed at each quarterly trustee meeting.

Financial review

During the current year the Charity achieved a surplus of £2,810 (2024: surplus of £13,633). This resulted in total reserves increasing in the year to £84,041 (2024: £81,231).

The Trustees are satisfied with the financial performance of the Charity throughout the year.

Of the total reserves held at year end £84,041 were unrestricted as to use (2024: £81,231).

Reserves policy

It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure (£17,500 to £35,000). The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust’s current activities while consideration is given to ways in which additional funds may be raised. Whilst this level of reserves at £84,401 is exceeded year end, they are not deemed excessive, especially considering the work required over the next year.

Statement of Board of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the excess of income over expenditure for that year. In preparing these financial statements, the Trustees are required to:

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Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Charity and to prevent and detect fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that content of the annual review in pages 5 to 7 of this document meet the requirements of the Trustees’ Annual Report under charity law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

This report was approved and authorised for issue by the Board of Trustees on 30 January 2026 and signed on its behalf by:

CELIA CLAYPOLE

SECRETARY

Charity number 1116347

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International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

Independent examiner’s report

I report to the Trustees on my examination of the accounts of the International Tortoise Association (Charity number 1116347) for the year ended 31 March 2025 which are set out on pages 10 to 18.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed.

It is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

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:

Charity number 1116347

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Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

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.

ANDREW PHILIP NASH FCA

MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES – 2461833

DATED: 30 JANUARY 2026

Enaid Accountancy Ltd Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Charity number 1116347

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International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

Statement of financial activities

For the year ended 31 March 2025

For the year ended 31 March 2025
Notes
Income from
Donations and legacies
3
Charitable activities
4
Expenditure on
Charitable activities
5
Net income/(expenditure)
Reconciliation of funds
Balance brought forward
7 & 8
Balance carried forward
7 & 8		 Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Year ended
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
31-Mar-24
£
£
£
£
21,291
-
21,291
21,421
72,284
-
72,284
61,141
93,575
-
93,575
82,562
90,765
-
90,765
68,929
90,765
-
90,765
68,929
2,810
-
2,810
13,633
81,231
-
81,231
67,598
84,041
-
84,041
81,231

The notes on pages 12 to 18 form part of the financial statements.

Charity number 1116347

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Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

Balance sheet

As at 31 March 2025

Notes
Current assets
Cash at bank and in hand
Total current assets
Liabilities
Amounts falling due within
one year
6
Net current assets
Net assets
Funds of the charity
Unrestricted fund
7 & 8		 £
85,001		 Total
funds
31-Mar-25
£

85,001
(960)		 £
82,161		 Total
funds
31-Mar-24
£

82,161
(930)




84,041 81,231
84,041 81,231
84,041 81,231
84,041 81,231

The notes on pages 12 to 18 form part of the financial statements.

These financial statements were approved and authorised for issue by the Board of Trustees on 30 January 2026 and signed on their behalf by:

CELIA CLAYPOLE

SECRETARY

Charity number 1116347

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International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1, and relevant charities law.

The effect of any event relating to the year ended 31 March 2025, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2025 and the results for the year ended on that date.

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

The functional currency of the Charity is sterling and amounts in the financial statements are rounded to the nearest pound.

Legal status

The International Tortoise Association is a charitable trust registered in England & Wales, and meets the definition of a public benefit entity. The registered office is 71 South Road, Sully, Vale of Glamorgan, CF64 5SL.

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing challenging economic environment has had no material impact on this assessment.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 7 of the financial statements.

Income

Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income (continued from previous page)

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable – i.e. when the eligible donation is received.

Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

Charity number 1116347

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Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

1. Accounting policies (continued from previous page)

Expenditure and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated between activities proportionate to the direct costs incurred in those activities. Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

Tangible fixed assets and depreciation

Any assets costing more than £500 are capitalised - there are no assets over this limit held currently.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount is applied.

Creditors

Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.

Financial instruments

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Charity number 1116347

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International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

2. Comparative statement of fnancial activities

nternational Tortoise Association
nnual report and fnancial statements
. Comparative statement of fnancial activities		 Year ended 31 March 2025
Notes
Income from
Donations and legacies
3
Charitable activities
4
Expenditure on
Charitable activities
5
Net income/(expenditure)
Reconciliation of funds
Balance brought forward
7 & 8
Balance carried forward
7 & 8		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
21,421
-
21,421
61,141
-
61,141
82,562
-
82,562
68,929
-
68,929
68,929
-
68,929
13,633
-
13,633
67,598
-
67,598
81,231
-
81,231

Charity number 1116347

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Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

  1. Income from donations and legacies
4. Income from charitable activities
Donations
Membership
Donations
Membership
Hibernation fees
Other tortoise income
Hibernation fees
Other tortoise income		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
6,809
-
6,809
14,482
-
14,482
21,291
-
21,291
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
4,823
-
4,823
16,598
-
16,598
21,421
-
21,421
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
56,818
-
56,818
15,466
-
15,466
72,284
-
72,284
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
40,810
-
40,810
20,331
-
20,331
61,141
-
61,141

Charity number 1116347

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International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

5. Total expenditure

Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31-Mar-25 31-Mar-25 31-Mar-25
£ £ £
Tortoise care 28,412 - 28,412
Maintenance 41,383 - 41,383
Utilities 18,103 - 18,103
Administration 1,907 - 1,907
Governance 960 - 960
90,765 - 90,765
Unrestricted Restricted Total
funds funds funds
Year ended Year ended Year ended
31-Mar-24 31-Mar-24 31-Mar-24
£ £ £
Tortoise care 19,196 - 19,196
Maintenance 31,857 - 31,857
Utilities 13,020 - 13,020
Administration 3,926 - 3,926
Governance 930 - 930
68,929 - 68,929
direct costs, including governance costs, which cannot be directly attributed to activities, were allocated
tween cost centres proportionate to the direct staff and other costs allocated to those activities.
vernance costs includes:
Total Total
funds funds
Year ended Year ended
31-Mar-25 31-Mar-24
£ £
Independent examination 960 930
960 930

Indirect costs, including governance costs, which cannot be directly attributed to activities, were allocated between cost centres proportionate to the direct staff and other costs allocated to those activities.

Governance costs includes:

Charity number 1116347

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Year ended 31 March 2025

International Tortoise Association Annual report and financial statements

  1. Creditors: amounts falling due within one year
Accruals Total
Total
funds
funds
31-Mar-25
31-Mar-24
£
£
960
930
960
930

7. Analysis of charity funds

Unrestricted funds
Unrestricted funds		 Balance
Income
Expenditure
Transfers
Balance
brought
for the
for the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
£
£
81,231
93,575
(90,765)
-
84,041
81,231
93,575
(90,765)
-
84,041
Balance
Income
Expenditure
Transfers
Balance
brought
for the
for the
between
carried
forward
period
period
funds
forward
Year ended
Year ended
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
£
£
67,598
82,562
(68,929)
-
81,231
67,598
82,562
(68,929)
-
81,231

Charity number 1116347

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International Tortoise Association Annual report and financial statements

Year ended 31 March 2025

8. Analysis of net assets

ernational Tortoise Association
nual report and fnancial statements
Analysis of net assets		 Year ended 31 March 2025
Current assets
Current liabilities
Current assets
Current liabilities		 Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31-Mar-25
31-Mar-25
31-Mar-25
£
£
£
85,001
-
85,001
(960)
-
(960)
84,041
-
84,041
Unrestricted
Restricted
Total
funds
funds
funds
Year ended
Year ended
Year ended
31-Mar-24
31-Mar-24
31-Mar-24
£
£
£
82,161
-
82,161
(930)
-
(930)
81,231
-
81,231

9. Trustee remuneration

During the year, no trustee received any remuneration (2024: £Nil). No members of the Board of Trustees received reimbursement of expenses for their role as a trustee (2024: £Nil).

10. Related party transactions

There were no related party transactions in the current period (2024: £Nil).

Charity number 1116347

18