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2025-09-30-accounts

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CompCh a nyrity registration registration numbernumber 0701369 113621 5 (England and Wales)

PET RESPECT LTD

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ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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PET RESPECT LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees K Hepple
M Hartley
S Kelly
G Hartley
A Mills
LE Scott
Secretary LE Scott
Country of incorporation United Kingdom 07013695
(England and Wales)
Charity registration England and Wales 1136215
Registered office 35 SeafieldAvenue
Hull
East Yorkshire
United Kingdom
HU9 3JQ
Independent examiner Trevor Mark Rackham
Rackham's Accountants Limited
3 Melton Enterprise Park
Redclliff Road
Melton
East Yorkshire
HU143RS

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PET RESPECT LTD

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CONTENTS

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||||| |---|---|---|---| |Page| |Trustees'|report|4-3| |Independent|examiner's|report|4| |;| |Statement|of financial|activities|5| |Balance|sheet|6| |Notes to the financial|statements|7-15|

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PET RESPECT LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

To advance the education of the public in animal welfare and animal behaviour, and the principles of good care and management of pets.

To promote humane behaviour towards animals by providing appropriate care and attention by reason of fitness, maltreatment, poor circumstances or ill usage.

To advance in life and help young people by providing support and activity which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

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: Achievements and performance

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| a PET RESPECT LTD TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Significant activities and achievements against objectives

We have had yet another extremely busy year working in schools, Pupil Referral Units (PRU'S), Hull University, Care Homes and Disability GROUPs.

It has been a very sad year for us as one of our main volunteers, Elaine died suddenly in May. We are still all very upset as she was so loved by everyone at Pet Respect and the school staff and pupils. Her dog Sybil, a beautiful big Bernese Mountain dog was our most popular therapy dog. Elaine’s husband, Trevor has been doing some sessions with us, mostly at the University as all the students were so upset and asked if Sybil could still visit.

Elaine's family collected £512 at her funeral which was donated to Pet Respect as she loved working with us, we had many happy years with her and Sybil.

We work every day, mornings and afternoons and the dogs love their work, being fussed and playing games.

We now have 12 dogs and 9 human volunteers; this means we can do 2 schools at the same time. We still offer free workshops but most of the sessions are AAT (Animal Assisted Therapy) for which the schools pay for. One of our volunteers visits 2 Care Homes each week.

Becca who visits the Care Homes with her Springerdoodle Lady, was nominated for a BBC ‘Make a Difference’ Award. Lady was a runner up.

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We are extremely proud of her and the great work she does giving pleasure to many elderly residents.

We continue to teach how to be safe around dogs and how they communicate to us with the aim of keeping children safe,

| Teachers often ask us for advice and we are happy to answer their concerns. | We haven't attended many fundraising events as they are always on weekends and we are all exhausted. | We received a cheque for £696 from 2 men who did a charity tandem bike ride for Pet Respect. We found out that one of the men has a son who is a pupil at one of the Pupil Referral Units that we visit. | Apparently the dogs have had an amazing effect on him and he never stops talking about them. [ It was lovely of them to raise funds for us and it is great to hear feedback from a parent. We know that our dogs give so much pleasure to many children and young people and we will continue to do so for many years, hopefully!

Financial review | ReservesIt is the policy policyof the charity that unrestricted funds which have not been designated for a specific use should be this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's | maintained at a level equivalent to no more than twelve months’ expenditure. The trustees consider that reserves at current activities while consideration is given to ways in which additional funds may be raised. This level of reserves | has been maintained throughout the year. | Structure, governance and management guarantee, as defined by the Companies Act 2006. | The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by |

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PET RESPECT LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

K Hepple

M Hartley

S Kelly

G Hartley

AMills

LE Scott

Recruitment and appointment of trustees

The trustees of the charity form an executive committee who represents the organisation. The trustees meet on a regular basis and are supported in their governance of the charity's affairs by the employees.

Appointment of trustees is governed by the constitution of the charity and the board of trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Induction and training of trustees

New trustees are inducted by being invited to attend committee meetings in order that they may judge the level of commitment and responsibilities that are involved with being a trustee.

The trustees’ report was approved by the Board of Trustees.

K Hepple FoyKUenOepho Trustee

15 January 2026

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PET RESPECT LTD

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PET RESPECT LTD

| report to the trustees on my examination of the financial statements of Pet Respect Ltd (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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

Independent examiner's statement

| have completed my examination. | confirm that no matters examination giving me cause to believe that in any material respect:

| confirm that no matters have come to my attention in connection with the

  1. accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

  2. 2 _ the financial statements do not accord with those records; or 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

  3. 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

| 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 financial statements to be reached.

Trevor Mark Rackham

Rackham's Accountants Limited

3 Melton Enterprise Park

Redclliff Road

Melton East Yorkshire HU14 3RS 15 January 2026

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PET RESPECT LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 2 1,208 - 1,208 483 - 483
Othertrading activities 3 44,329 - 44,329 39,215 - 39,215
Total income 45,537 - 45,537 39,698 - 39,698
Expenditure on:
Raising funds 4 - - - 337 - 337
Charitable activities 5 31,452 63 31,515 31,810 85 31,895
Other expenditure 10 - - - 7 - 7
Total expenditure 31,452 63 31,515 32,154 85 32,239
Net income/(expenditure)
movement in funds
and 14,085 (63) 14,022 7,544 (85) 7,459
Reconciliation offunds:
Fund balances at 1 October
2024 58,461 254 58,715 50,917 339 51,256
Fund balances at 30
September2025 72,546 191 12;(37 58,461 254 58,715

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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PET RESPECT LTD BALANCE SHEET

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AS AT 30 SEPTEMBER 2025

$i $i $i $i $i
2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 12 719 945
Current assets
Stocks
Debtors
Cash at bankand in hand
13
14
2,500
902
69,684
_
2,500
987
55,303
—_
Creditors:amountsfallingduewithin
oneyear
16 73,086
(1,068)
58,790
(1,020)
Netcurrentassets
Total assets less current liabilities
72,018
72,737
57,770
58,715
Thefunds ofthe charity
Restricted incomefunds 16 191 254
Unrestricted funds 17 72,546 58,461
72,737 58,715

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

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

The members have not required the company to obtain an audit of its financial statements for the year in question in These financial statements have been prepared in accordance with the provisions applicable to companies subject accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the smail companies regime.

The financial statements were approved by the trustees on 15 January 2026

K Hepple Trustee

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PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity information

Pet Respect Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 35 Seafield Avenue, Hull, East Yorkshire, HUQ 3JQ, United Kingdom.

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (‘FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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

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

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

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

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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i[.] | PET RESPECT LTD | NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

| 1 Accounting policies (Continued) | 1.5 Expenditure | Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and |; theshared obligationcosis, canincluding be measuredsupport reliably,costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis | consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and | depreciation charges are allocated on the portion of the asset’s use. Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of | 1.6 depreciationTangible fixedand assetsany impairment losses. } Depreciation is recognised so as to write off the the cost or valuation of assets assets less their residual values over their | useful lives on the following the following following bases: ;

Depreciation is recognised so as to write off the the cost or valuation of assets assets less their residual values over their useful lives on the following the following following bases:

Plant and equipment 15%/25% reducing balance Computers 33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds

| and the carrying value of the asset, and is recognised in the statement of financial activities. i 1.7 Impairment of fixed assets | At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication ; exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment | loss (if any). | 1.8 Stocks | Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost | comprises direct materials and, where applicable, direct labour costs and those overheads that have been | incurrednominalnominal considerationinin bringing thearestocksmeasuredtoarestocksmeasuredtostocksmeasuredtomeasuredtoto thelrthethe lowerpresentofpresentofof replacemelocationlocation a n tdd costcondition. andcondition. and and cost.ItemsItems held for distribution at no or

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurrednominalnominal considerationinin bringing thearestocksmeasuredtoarestocksmeasuredtostocksmeasuredtomeasuredtoto thelrthethe lowerpresentofpresentofof replacemelocationlocation a n tdd costcondition. andcondition. and and cost.ItemsItems held for distribution at no or Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents.

Cash and cash equivalents. . a Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

(Continued)

1.10 Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

2 Income from donations and legacies

||||Unrestricted|||Unrestricted| |---|---|---|---|---|---| ||||funds||funds| ||||2025||2024| ||||£||£| |Donations|and|gifts|1,208||483|

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PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Income from other trading activities

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |Fundraising|events|-|1,232| |Shop|income|44,329|37,983| |Other trading|activities|44,329|39,215|

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4 Expenditure on raising funds

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Trading|costs| |Other trading|activities|-|337|

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PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

5 Expenditure on charitable activities

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|||||||||| |---|---|---|---|---|---|---|---|---| |Charitable|Charitable| |expendiure|expendiure| |2025|2024| |£|£| |Direct|costs| |Depreciation|and|impairment|227|313| |Hire|hire|290|476| |Printing|and|stationery|146|303| |Clothing/|youth|club|773|156| |Sessions|and|tutors|24,910|25,850| |Travel|and|van|3,025|2,270| |Miscellaneous|119|167| |Volunteer|expenses|221|765| |Insurance|681|570| |Bank|charges|55|65| |30,447|30,935| |Share|of support|and|governance|costs|(see|note|6)| |Governance|1,068|960| |31,515|31,895| |Analysis|by|fund| |Unrestricted|funds|31,452|31,810| |Restricted|funds|63|85| |31,515|31,895| |6|Support|costs|allocated|to|activities| |2025|2024| |£|£| |Governance|costs|1,068|960| |Analysed|between:| |Charitable|expendiure|1,068|960| |£|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for the|independent|examination|of the|charity's|financial| |statements|1,068|960| |Depreciation|of owned|tangible|fixed|assets|227|313| |Loss|on|disposal|of tangible|fixed|assets|-|7|

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6 Support costs allocated to activities

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PET RESPECT LTD

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

ee

8 Trustees

Trustees' were remunerated by charity for services their provided in the year above what is required of them as trustee.

Details of these payments can be found in the related party disclosure note (note

9 Employees

The average monthly number of employees during the year was:

2025 2024 Number Number Total - -

There were no employees whose annual remuneration was more than £60,000.

10 Other expenditure

Unrestricted Unrestricted Unrestricted
[ funds funds
2025 2024
£ £
Netlossondisposaloftangiblefixedassets -
11. Taxation
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The charity is exemptfrom taxation on its activities because all its income is applied for charitable purposes.
i 12 Tangible fixed assets
Plantand Computers Total
equipment
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£
£
£
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Cost

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At1October2024
At 30 September2025
23,162
23,162
499
499
a —___
Depreciation and impairment : -
i At 1 October2024 22,550 165 22,715
Depreciation charged in theyear 117 110 227
At30September2025 22,667 275
Carrying amount
At 30 September2025 495 224 719
i —— ——— ——
At 30 September2024 611 334 945
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PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

13 Stocks
2025 2024
£ £
Finished goods and goods for resale 2,500 2,500
14 Debtors
2025 2024
Amounts falling due within one year: £ £
Prepayments and accrued income 902 987
15 Creditors: amounts falling due within one year
2025 2024
£ i
Accrualsanddeferredincome 1,068 1,020

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At1 October Resources At 30
2024 expended September
2025
£ £ £
Restricted Equipment 254 (63) 191
Previous year: At1 October
2023
Resources
expended
At 30
September
2024
£ £ £
Restricted Equipment 339 (85) 254

243%

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PET RESPECT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are designatednot subject tofunds specific which conditionshave beenby donorsset aside andout grantorof unre s astricted to howfunds theyby maythe betrustees used. Thesefor specifi in c ludepurposes.

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|||||At1October
2024|Incoming
resources|Resources
expended|Transfers|At30
September| |---|---|---|---|---|---|---|---| ||||||||2025| ||
£
£
£
£
£|||||||| ||||Unrestrictedequipment
General funds|692
57,769|-
45,537|(164)
(31,288)|“
-|528
72,018| |||||58,461|45,537|(31,452)|-|72,546| |||Previous year:|At 1 October|Incoming|Resources|Transfers|At30| ||||2023|resources|expended||September| |i|||||||2024| ||||£|£|£|£|£| |||Unrestricted equipment|427|-|(234)|499|692| ||||General funds|50,490
—__|39,698
—__|(31,920)
a|(499)
a|57,769
——| |||||50,917|39,698|(32,154)|-|58,461| ||
i|18|Analysisofnetassetsbetweenfunds|funds||Unrestricted|Restricted|Total| ||||||funds|funds|| ||||||2025|2025|2025| ||||||£|£|£| |||At30 September2025:|||||| |||Tangibie assets|||528|191|719| |||Current assets/(liabilities)|||72,018|-|72,018| ||||||72,546|191|72,737| ||
[
||||||Unrestricted

funds
2024
£|Restricted
‘funds
2024
£|Total
2024.
£| |||At30 September 2024:|||||| ||
|||Tangibleassets
Current assets/(liabilities)|||691
57,770|254
-|945
57,770| ||||||a|——|
| |||||||58,461|254|58,715| ||||||===:|===|ed|

19 Related party transactions

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PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

19 Related party transactions

(Continued)

Transactions with related parties

During the year the charity entered into the following transactions with related parties (trustees and relatives of trustees):

Payment forservices services
2025 2024
£ £
Kim Hepple 4,440 4,160
Marina Hartley 1,600 860
6,040 5,020

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