REGISTERED COMPANY NUMBER: 07247736 (England and Nl,.
REGISTERED CHARITY NUMBER: 1137681
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024
FOR
WYTHALL ANIMAL SANCTUARY
Flint & Thonipson
Chartered Accountants
2 Manor Square
Solihull
B913PX

WYTHALL ANIMAL SANCTUARY
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 29 February 2024
Page
Reference and Admlnistrative Details
Report of the Trustees
Independent Examiller's Report
Statement of FinaDCiO1 Aetivities
Balanee Sheet
Cash Flow Slat¢ment
Notes to the Cash Flow Staternent
10
Noles to the Financial Ststements
Detailed Statement of Financial Activities
20 to 21

WYTHALL ANIMAL SANCTUARY
REFERENCE AND ADMINISTRATIVE DETAILS
for the Year Ended 29 February 2024
TRUSTEES
P Bernie (resigned 7.5.23)
DIScott
l Kelly (resigned l 0.7.23)
V Strickland (resigned 9.7.23)
J L Martin (resigned 9.7.23)
D Williams (resigned 12.9.2J)
W Papirnik (appointed 20.9.23)
H mo1￿0 (appointed 24.9.23)
REGISTERED OFFICE
Middle Lane
Kings Norton
Birrningham
BJ8 ODU
REGISTERED COMPANY
NUMBER
07257736 (England and Wales)
REGISTERED CHARrrY
NUMBER
1137681
INDEPENDENT EXAMINER
Flint & Thomp50n
Chartered Ac¢ountant5
2 Maiior Square
Solihull
B913PX
Page I

WYTHALL ANIMAL SANCTUARY
REPORT OF THE TRUSTEES
for the Year Ended 29 February 2024
The trnstees who are also direclors of the charity for the puTp05es of the Companies Act 2006, preseni iheir report with
Ihe financial statements of the charity for ihe year ended 29 FebnJ8ry 2024. The trusiees have adopted the provisions of
Accounting and Reporting by Charities.. Stalemenr 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)
(effeclive l January 2019).
OBJECTIVES AND ACTIVITIES
Objeetives ond aims
Established in 1968, Wsihall Animal Sancluaws aims and ideals have never wavered: striving to help, rehabilitate and
safely re-home &s many domeslic animals as we caT]. Whilsl recognising in some case5 re-homing is not possible, the
sanctuary becomes their forever home. We will continue to embrace new policies, procedures and technology whilst
ever trying to think of financial innovations to help our work continue.
Public benefit
The truslees are mindful of the Charity Commission Guideline on public benefii.
STRATEGIC REPORT
Achievement and performance
Charitable activities
The Charity, ha5 continued to raise money in order to fund ￿tUre capital and operational ¢osts. At the end of the
financial year bank deposits were in the region of £223,20 I and £171.663 has been invested in COIF Fund5.
Financial review
Financial position
The Charity achieved a surplus of £60,798 (2023 - deficit - £221,353) for the year under review.
The Charity is reliant upon financial support from boardings, legacies, gifts and donaiions which amounted lo £472.176
(2023 £304,489) It is clear that continued sUPPOrt from such sources is essential if the Charity is to operate at this
current scale.
The Charity maintains a very low risk investment policy with the bulk of its non-fixed assets being held in the fonn of
bank deposits and other low risk funds.
Principal funding sources
The charity is reliant on fiu>ding ihrough donations, legacies and animal boarding. For donations, the charity considers
whetheT there are any reslrictions on the income and whether any perfonnance restri¢tions are placed upon the incon)e.
L¢ga¢ies consider whether the fimds have any restrictions. If they have, then they are treated as restricted fund.
Any fLmds that are received that are to be designated for a purpose will be treated as designated funds. Otherwise all
boarding and income will be trehted as there being no restrictions.
If there are no restrictions placed on the income, then this is treated as unrestricTed income.
Investment policy and obje¢tives
Surplus fi]nd are utilised as hnds available for investments that meet the objectives of the charity. These are
subsequently included as unrestricted fvnd5 and unless any income is for a set pu]pose is included in unrestricted fvnds.
Page 2

WYTHALL ANIMAL SANCTUARY
REPORT OF THE TRUSTEES
for the Year Ended 29 February 2024
STRATEGIC REPORT
Financial review
Reserves policy
It is the polic). of the Charity to maintain unrestricted fvnds that are sufficient funds lo cover running ¢osts for a period
of three >'ears.
The trustees have tak-en ihis prudent view in respect of reserves. This is due to the ch￿lty,S relian¢¢ upon the receipt of
large legacies. These receipts are uncertain and intermittent in nature.
Note 18 to the Financial Statements shows the analysis of net assets between fvnds. Unrestricted funds amounted to
£1,506.700 (202J
£1,445,902) but only £480,196 (2023 £396,220) of this is frcely availabl¢ because the balance is
invested in fixed assels.
At the curreni level of operations. it is anticipated thal n￿nIng costs for 8 three-year period would be in the region of
£1.500,000.
UrLrestrirted reserves exceed this b>. around £6,700 (2023 deficit - £54,098). The trustee$ will continue to monitor
revenues and costs in order that Ihe level of reserves can be maintained.
The level of reseryes is mcinitored and reviewed by the trustees al their regular meetings.
Going eoncern
The financial Statements have been prepared on a going concern basis as the trustees believe thmt no matPri￿1
uncertaiTJtie5 exist. The trustees have considered the level of funds held and the expected level
expenditure for 12 months from auihorising these financial statements. The budgeted income and expenditure Is
sufficient with the level of reserve5 for the charity to be able to Continue as a going concem.
Funds in deficit
Where funds are in deficit, the trustees will review these ftmds to take corrective action to bring these into a SL￿p}US. A
regiilar review of cost.s is completed by the tnistees to ensiire thac the fiinds reJnain as a surplLlS and any adverse costs are
reviewed lo ensure that thes¢ do not create a deficit.
Principal risks and ullcertainties
The ¢harity considers the key risks as..
Dirr5cuIty in rehoming rescued animals. Many of the &nitnals - especially dogs -being brought to the Sanctuar,
victims of 'whim buying, by their owners during and after the covid-19 pandemic. Now that norniality has resumea,
Ihese owners have realised that they dont really have lime for their animals and are surrendering them to Animal
Rescues such as ours.
The trauma cttused to the animals is immeasurable and brings out ,the worst in them...to the point where a lot of the
dogs we rehome are returned (due to behavioural problems} shortly afterwards....causing even more stress to them and
making them hurder to rehome for the second time.
Failure to Pe￿￿entlY rchome animals imp3¢ts on Ihe Sanctuarfs finances and reslricts the number of 'f￿￿h.
that we can lake in
Fingnelal and risk management objecttves and policies
The ¢hariVs most significant (and worrying) financial risk is that, over the last Iwo years, the Sanctuary has seen
marked reduction in the n12mbers atid sizes of bequests left in wills. bequests that have provided much, if not all, o! it.
funding in previous years.
So far, the Sancknary has weathered this income shortfall in three ways. firstly, by Closely monitoring (and reducing,
where appropriate) its costs. secondly. by drawing on its cash reserves - which have now been seriously depleted
thirdly, through the Board of Trustees constantly seektng ways of supplementing income. To dale, the Sancwary
benefiting financially from adding extra Dog Boarding ¢apacity and from a number of raising events opened to the
public.

WYTHALL ANIMAL SANCTUARY
REPORT OF THE TRUSTEES
for the Year Ended 29 February 2024
STIL4TEGIC REPORT
Future plans
The fijture plans of Éhe charity are:
The charitys primary, and by far its most important, plan is to maintain the caring and diligent service ihat the Sanctuary
has pmvided to unwantcd P4nimals over last 56 ￿'ears,
In re¢ognising that the Sanctuary's finances will play a major part in sustaining its operation. the Board will be
considering every financial aspect - from increasing income to making best use of filnds and getting optimum value for
money
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trt￿t, and constitutes a limited companv. limitpA h..
guaranlee. as dcfined by thc Companies Act 2006.
The Wythall Anirnal Sancluary is a registered Charity (nlimber I lJ7681). The Charity was incorporated ijnder the
Companies A¢ts on 18th May 2010 (Company number 07257736) and all assets. liabilities and operations were
transferred lo th¢ in¢orporated Charity on 1st March 201 l. The Company does not have a share capital and is limited by
guwante.
Recruitment aDd appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law and Lthder the company's Articles
are known members of the Management Commillee.
All members of the Management Committee give their time volLllitarily and received no benefits from the charily.
expenses reclaimed from the charity are set out in i)ote I I to the accounts.
The Charity has not found it easy to recruit and retain tn￿lee$ in recent years. The curreiit management have been
netivorking amongst friends, business associates and donors in an attempt to bring in people with the appropriat¢ skills
and level of commitment.
Organisational strueture
Wythall Animal Sanctuary has a Management Committee of up to 8 members who meet quarterly and are responsible
for Ihe strategic direction and policy of the charity- At present the Committee has six members from a variety of
professional backgrounds relevant to the work of the charity.
The sanctuary Manager has responsibility for the day-lo-day operational management of the Sanctuary, individual
supervision of the staff team and also ensuring that the team continue to develop their skills and working practices in line
with good praclice.
Th¢ Conunittee of Management will sel pay and remuneration of key personnel based upon the level of responsibility
and the level of remuneration at similar organisations.
Induction and training of new trustees
Most tnjstees are already familiar with the pwtical work of the charity having been encouraged to get involved in
various fundraising ev¢nts.
Additionallyj new trustees are invited and encouraged to alfrnd a series of short training sessions (of no more than an
hour) to familiarise themselves with the charity and the context within which it operates. These are jointly led by the
Chair of the Management Commilt¢e and cover..
the obligations of Management Committee members
' the tnain documents whiLh sel oiit the operations framework al the ch￿lty
resourcing and the current financial position as set out in the latest published accounts
' plans and objectives
Page 4

WYTHALL ANIMAL SANCTUARY
REPORT OF THE TRUSTEES
for the Year Ended 29 February 2024
Report of the trustees, i
direcloTS, on ..-..-.
oralin
a strategic report, approved by order of the board of trustees. as the comparky
and signed on the board's behalf by..
D I Scott- Tn]stee
Page 5

INDEPEIYDEIYT EXAMJNER'S REPORT TO THE TRUSTEES OF
WYTHALL ANIMAL SATr4CTUARY
Independent examiner's report to the trustees of Wythall Animal Sanctuary ('the Companv,)
I report lo the charity trustees on my examination of the accounts of the Company for ihe year ended 29 February 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also ils direciors for the purposes of company law) you are responsible for
the preparalion of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 ACY).
Having salisfied myself that ihe accounts of the Company are not required to be audited under Part 16 of ihe 2006 Act
and are eligible foT independent examination. J report in respect of my exdmination of your charity5 accounts as carried
out under Section 145 of ihe Charities Act 2011 (Ihe 2011 Act,). In carrying out my examination I have followed the
Direclions given by the Charity Commission under Section 145(5) (b) of ih¢ 2011 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 confirn)
that l am qualified to undertakc the examination becaiise l 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. l confirm ihal no matters have come to my attention in connertion ivith the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by Seetion 386 of the 2006 Act. or
the accounts do not accord with those recoTd5- or
the accounts do not comply with ihe accounling requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an independent
examination. or
the accoLJnts have noi been prepared in accordance with the methods and PTinciples of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts
in accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come xross no other rnatters in connection with the examination to which attenlion should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
MrP
BA FCA
titute of Chartered Accountants in England and Wales
Flint & Thompson
Chartered A¢¢ountanls
2 Manor Square
Solihull
B913PX
Date..
Page 6

WYTHALL ANIMAL SANCTUARY
STATEMENT OF FINANCIAL ACTIVITIES
for the year Ended 29 Februarv 2024
2024
Total
fLllids
Unrestricted
fund
Restricted
fund
Totsl
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
360,206
360 ?06
194.857
Charitable activities
Lhartiable activities
111.970
111.970
109,6)2
Other trading activities
Investment income
24,255
11,355
21,740
10.086
1.355
Total
507,786
507,786
336,315
EXPENDITURE ON
Rp4ising funds
.592
1.592
5,815
Charitable getivities
Chartiable a¢tivities
460,797
460,797
501,84J
Other
30.691
Totgl
462.389
462.389
538.349
Net gains/(losses) on investments
15,401
15,401
(19,J19)
NET INCOMEI(EXPENDITURE)
60.798
60,798
(221,J53)
RECONCILIATION OF FUNDS
Total funds brought forward
1,445,902
1,445.902
1,667,255
TOTAL FUNDS CARRIED FORWARD
1,506,700
1.506,700
1,445,902
The notes forni part of these financial statements
Page 7

WYTHALL ANIMAL SANCTUARY
BALANCE SHEET
29 February 2024
2024
Total
fujids
2023
Total
funds
Unrestricted
rund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
13
1,026,504
1,026,504
1,049,682
CURRENT ASSETS
Stocks
Debturs
Investments
Cash al bank
14
15
16
35
i,450
27i,849
22J,201
35
i.450
27i.849
22J.201
iuu
2,841
258,9?5
171,663
500.535
500.535
433.5?9
CREDITORS
Amounts falling due within one year
17
(20,139)
(20,339)
(37.Juy)
NET CtrRREprr ASSETS
480.196
480.196
30fi ??n
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,506,700
1.506.700
1,445,902
NET ASSETS
1,506,700
1,506.700
1.445,902
FUNDS
Unrestricted funds
18
1,506,700
1,445,901
TOTAL FUNDS
1.506,700
The charitable company is entitled to exemption from audit Lmder Section 477 of the Companies Act 2006 for the year
ended 29 February 2024.
The members have not required the ¢ompany lo obtain an audit of its finan¢ial statements for the year ended
29 February 2024 in accordance with Section 476 of the CoTnpanies Act 2006.
The trustees ￿knowledgIe their responsibilities for
(a)
ensuring that Éhe charitable company keeps a¢counting records that comply with Se¢tions J86 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the State of affairs of the charitable company as
at the end of each financial yeai- and of its surplus or deficii for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Aet
2006 relating to financial statements, so far as applicable to ih¢ charitable company.
(b)
The financial statements were approved by the Board of Trnst¢¢s and authorised for issue
11 ￿e?£-n.£￿.(L IWt*and were signed on its behalf by:
on
[)(￿71),.*
D I Scoll - Trustee
The notes forni part of these financial statements
Page 8

WYTHALL ANIMAL SANCTUARY
CASH FLOW STATEMENT
for the Year Ended 29 February 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
61,962
(172.A?dl
Nel cash provided byl(used in) operating activities
61.962
(172,624)
Cash floivs fTom iRvesting activities
Purchase of iangible fixed assets
Purchase of investrnents
Sale of fixed asset investments
Inter¢st received
(14,924)
15.401
(10,901)
Net cash used in investing activities
(10.424)
(375)
Cballge in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
51.538
(172,999)
171.663
344,662
Cash and ea5h equivalents at the end of
the reporting period
22J,201
171,66)
The notes forni part of these fmancial statements
Page 9

WYTHALL ANIMAL SANCTUARY
NOTES TO THE CASH FLOW STATEMENT
for the Year Ended 29 February 2024
RECONCILIATION OF IYET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
2024
?n72
Net incomel(e%penditure) for the reporting period (as per the
Statement of Financial Activities)
Adjusltnents for:
Depreciation charges
(Gain)/losses on investments
Interest received
Decrease in stocks
(Increase}/decrease in debtors
(Decreaseyincrexse in creditors
60,798
(221,)53)
23.178
(15,401)
10.901
65
(609)
(16.970)
19,319
1,363
4,263
660
Net essh provided b)'l(used in) operatlons
61.962
ATrIALYSIS OF CHANGES IN NET FUNDS
At l.).23
Cash flow
At 29.2.24
Net cash
Cash at bank
171.663
22J,201
171,66)
51,5i8
22),201
Liquid resource5
Deposits incliided in ¢ash
Current asset investments
258.925
14,924
273,849
258,925
14.924
27J,849
Total
430,588
The notes fornj part of these financial statements
Page 10

WYTHALL ANIMAL SANCTUARY
NOTES TO THK FINANCIAL STATEMENTS
for the Year Ended 29 February 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The fmancial statements of the charitable company. which is a public benefit entity under FRS I O? have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities:
of Recoinmended Practice applicable to charities preparing their accouiits in Accordance with the Fi1181icial
Reporting Standard applicable in the UK and Republic Df Ireland (FRS 102) (effective l January 2019),,
Finan¢ial R¢porting Siand#rd 102 'The Financial Reporting Stai)dard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical Cost
convention.
Wythall Animal Sanctuary is a Limited Company Charity in England & Wales. In the event of the charity being
wound up, the liability in respect of the guarantee is liinited to £ I per Ineinber of the charity. The address of the
registered o￿l¢e is given in the charity inforniation on page l of ihese f]nancial statements. Tne ilo,
charity's operations and principal activities are coiicerned wilh Animal Welfare.
The charity constitutes a piiblic bencfit entily as defined by FRS 102. The financial statements have been
prepared in accordance with Accounting and Reporting by Charities.. Statement of RecommeTtded Practice
applicable to charitics preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS SQ2) issued on 16 July 2014 the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102), the C.haTilies Act 201 I, the Companies
Act 2006 and UK Generally Accepted Practice as it applie5 from l January 2015.
The financial slalements are prepared on & going concern basis under the historical cost CO¥svention. modified to
include certain item5 at fair value. The f￿anCIal statements are presented in sterling which is the F.--
currency of the charity and rounded to the n¢ar¢st £1.
Ineotne
All incoming resources are included IJ) the SlaleTnent of Financial Activities (SOFA) wheii the charity is legally
entilled to the income after any perfomance conditions have been met, the amount can be measured reliably and
it is probable that the income will be rcccived.
For donations to be recognised the charity will have been nolified of the amounts and the Settlement date in
writing. If there are conditions attached to the donation and this requires a level of per.i..
enlitlemenl Can be obtained then income is deferred until those conditions are fully met or the fulfilment of those
conditions is within the control of the charity and it is prob&ble that they will be fulfilled.
Donated facilities and donated professional 5ervice$ are re¢oEnised in income at their fair value when their
economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is
deterniined on the basis of the value of the gift to the charity. For example. the amount the charity would be
willing lo pay in the open market for such facilities and services. A corresponding atnount Is recognis¢d in
expenditure.
No amount is included in the financial statemen15 for volunteer time in line with the SORP (FRS 102). Further
detail is given in the Trustees, Annual Report.Where practicable. gifts in kind donated tor distributio.-
beneficiaries of the charity are included in stock and donalions in the financial Statements upon receipt. If it is
tmpracticable to aqsess the fair value at receipt or if thc costs lo undertake such a valuation outweigh any
benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent
amount recognised as charitable expenditure.
Gifts in kind donated for resale are included al fair value. being the expected proceeds from sale less Ili.
expected costs of sale, Where estimating the fair value 15 pfdcticable upon receipt il is recognised in stock and
'Income from other trading activities,. Upon sale, the value of the stock is charged against 'lncome from, other
trading activities, and the proceeds are recognised as 'lncome from other trading actlVlLIL
imprdcticable to fair value the items due to the volume of low value items ihey are not recogni5ed in the f]nancial
statements until they are sold. This income is recogni5ed within 'lncome from other trading activities.
Fixed asset gifts in kind are recognised when receivable and are included Bt fair value. They 8re not deferred
over the life of the asset.
Pagell
continued..

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STA TEMENTS - eontinued
for the Year Ended 29 February 2024
AcCOuNT￿G POLICIES - continued
Income
For legacies, enlitlement is the earlier of the charity being notified of an impending distribution or the legacy
being received. At this point income 15 recogniscd. On o¢¢asioii legacies will be notified to the charity however
it is not possible to measure the amount ¢xpected to be distributed. On these occasions, the legacy is treated as a
contingent asset and disclosed.
Income from trading activities includes income earned from fundrdising events and trading activities to raise
nds for the charity. Incotlle is received in excliange for supplying goods and services in order to raise fitnds and
is recognised when entitlement has occurred.
Investment income is earned through holding ￿se1S for investment purposes such as share5 and property. It
includes dividends. interest and rent. Where il is nol practicable to identify inv¢slm¢nl manaL'L.
incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is
ilkcludcd wh¢n the ttJnount can bc mca5urcd rcli&bly. Inter¢51 in¢ome is recogniscd usin¥ th¢ cffe¢tiv¢ interest
method and dividend and rent income is recognised as the charity's right to receive paymenl is established.
Other income includes the conversion of endowment funds into income which arises when capital funds are
released to an income fund from expendable endowments or when a charity has authority to adopt a total return
approach to its permanent endowment fund. It also includes oth¢r income such as gains on dispo￿lS of tangible
fixed assets.
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that ag¥regatc all
costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make
payments to third parties, it is probable that the settlement will be required and the amount of the obligation can
be measured reliably. It is calegorised under the followiiig headings..
*Costs of raising fi￿d5 inclLides of salaries and other costs in Tespect of the Charities shop.
* Expenditure on chp4ritable activitie5 includes salaries and previous costs in respect of Animal Welfare- and
* Other expenditure represenls those items not falling into the categories above.
I￿¢¢oVerable VAT is Charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered. this
is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the
recipient will re¢eive the grants. Where grants are conditional relating to perforniance then the grant is only
ac¢rued when any Un￿lfIlled conditions are outside of the control of the charity
Funds
Unrestricted fl￿d$ are available for use at the discretion of the trustees in furtherance of Ihe general objectives of
the charity and which have not been designated for other PLwposes.
Designated furLds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
The aim and use of each designated fund >s set out in the notes to the financial stalemenis.
Restricted funds are funds which are to be used in accordancc wilh specific restrictions imposed by donors or
which have been raised by the charity for particular purposes. The cost of raising and administering such fwids
are charged against the specific fund. The aim and use of each restricted fund is sel out in the notes lo the
rinancial stat¢ments.
Restricted Funds relates to income from The Andrew Trust which is to be used for the Cattery and Kennels and a
donation from P Bernie for the refurbishment of the Kitten Unit.
Page 12
continued...

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Ye8r Ended 29 Februarv 2024
ACCOUNTING POLICIES - continued
Support Costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and
include office costs, governance cosls, administrative pavroll costs. They are incurred directly in Supyv,,
expenditure on Ihe objects of the charity and include project Inanagement carried out at Headquarters. Where
support costs ¢annot be directly attributed to particular headings they have been alloCa￿d to cost of raising ftu]ds
and expenditure on charitable activities on a basis consistent with use of th¥ resources.
Fund-raising cosls are those inciirred in seeking voluntary contriblilions and do not include the costs of
disseminating inforniation in support of the charitable activities.
Tangible fixed assets
Deprecipltion is provided at the following annual ra1es ITh order to write off each a55et over its esLILA141b.-
life.
Freehold property
Plant and machinery
Motor vehicles
not provided
33U/o per annum of cost and 251J/o Siraighi line
25fr/0 Straight line
Stocks
Stocks are stated at the lower of c051 and estimated selling price less costs to complete and sell. Cost includes all
costs of PUTchase, costs of conversion and other costs incurred in bringing stock to its present location and
condition. Cost 15 calculated iising ihe first-in, fjrst-out fonnula. Provision is made for dama¥¢d, obsolete and
slow-moving stock where appropriate
Taxation
The Charty is exempt from Corporation tax on ils charitable activities.
Investments
Investm¢nts are recognised initially at fair value which is nomially the transaction price excluding transa¢tion
costs.
Subsequently, they are measured at fair value with changes recogThi5ed in 'net gains / (losses) on
investments, in the SOFA if the shares are publiely traded or their f&ir value can otherwise be measured reliAhlv
Other investments are measwed at cost less impainnent.
Current asset investmenls are Short terni highly liquid investmenis and are held at fair value. These include cash
on deposit and cash equivalents with a maturity of less than one year.
DONATIONS AND LEGACIES
2024
2023
Donations
Subscriptions received
Legacies
Grants
287,913
2.924
69,369
56,715
5,338
128,268
360,206
194,857
Grants received. included in the above, are ￿ follows..
2024
grants
Page 13
continued...

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 29 February 2024
OTHER TRADING ACTIVITIES
2024
202i
Shop income
Petplan Commission
Rent Received
1,419
9,586
13.250
10,065
11,675
24.255
?1.740
INVESTMENT INCOME
2024
Bank interest received
Invcstment income
604
10.751
9.9U)
11,355
10.086
INCOME FROM CHARITABLE ACTIVITIES
2024
Activity
Chartiable activities
Boarding
111,970
RAISING FUNDS
Haising donations and legacles
2024
2023
Charity shop expenses
Advertising
rdising funds
204
1,198
190
1.272
3.64fi
902
1,592
CHARITABLE ACTIVITIES COSTS
Support
osls (see
note 8)
Direct
Costs
Tothls
Chartiable activities
410,163
50,634
Page 14
continued...

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Vegr Ended 29 Februarv 2024
SiTPPORT COSTS
Management
Chartiable activities
sn 61d
Support costs, included in the above. are as follows:
2024
Chartiable
activities
Total
activities
Telephone
Bank charges
Postage and stationery
IT and Softwarc
Motor expenses
Accounlancy
Professional fees
Consultancy fees
Depreciation of tsngible and heritage assets
2,276
5.948
652
2.557
3,672
6.247
2.500
2.449
2,091
2.676
6.497
10.700
3.403
50,634
i7.250
NET IIYCOMEI(EXPENDITURE)
Net incorne/(expenditure) is stated aft¢r chargingl(crediting):
2024
2023
Depreciation- owned assets
23,178
23,124
io.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, [eML￿eratIon or other benefits for the year ended 29 February 2024 nor for the year
ended 28 February 2023.
Trustees, expenses
There were no Iru3tees' expenses paid for the year ended 29 February 2024 nor for the year ended
28 February 2023.
Al.
STAFF COSTS
2024
Wages and salaries
273,985
317,640
273.985
317.640
The average monthly number of employees during the ye&r WAS as follow5..
2024
15
2023
Charitable activities
No employees received emoluments in excess of £60.000.
Page 15
continued...

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STA TEMENTS - contlDued
for the Year Ended 29 Februsry 2024
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fL]nd
Restricted
nd
Total
INCOME AND ENDOWMENTS FROM
Donations 2nd legacies
194,857
194,857
Charitable aetivities
Chartiable activities
109,631
109,6)2
Other trading activities
Envestment income
21,740
10,086
21,740
10.086
Totsl
JJ6,)15
EXPENDITURE ON
Raisirkg funds
5.815
5.815
Charitsble a¢tivitie5
Chartiable activities
501.843
501,84)
Other
30,691
Totgl
538.349
Net gains1(losses) on investtnents
(19.319)
(19,319)
NET INCOMEI(EXPENDITURE)
(221.J53)
(22 1,353)
RECONCILIATION OF FUNDS
Total funds brought forward
1,667.255
1,667,
TOTAL FUNDS CARRIED FORWARD
1,445.902
1.445,902
13.
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Motor
vehicles
COST
Ai l March 2023 and 29 February 2024
1,212,883
64,400
10,784
1,288,067
DEPRECIATION
At l March 2023
Charge for year
213,845
19,775
13.756
3,403
10,784
238,385
23,178
At 29 February 2024
233,620
17,159
10,784
261.563
NET BOOK VALUE
At 29 February 2024
979,263
47,241
1,026,3v.
At 28 Febmry 2023
999,038
50,644
1,049,682
Page 16
continued...

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 29 February 2024
14.
STOCKS
2024
2023
Stocks
Inn
15.
DEBTORS
2024
2023
Amounts falling due within one year:
VAT
Prepaymenls and accrued income
572
.814
3.450
3.450
2.406
Amounts falling due after more ihan one year-
Trade debtors
435
Aggregate amounts
3.450
2,841
16.
CURRENT ASSET INVESTMENTS
2024
Listed invesiments
273,849
258,925
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Social security and other taxes
12,647
1,712
2,385
23,261
VAT
Other ereditors
Accruals and deferred incomc
3.595
3,392
20.339
37,309
18.
MOVEMENT IN FUNDS
Net
movement
in fimd5
At
At 1.3.23
Unrestricted funds
General fund
1.445,902
60,798
,506,700
TOTAL FUNDS
1,445,902
60.798
1,506.700
Page 17
continued...

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 29 FebruAry 2024
18.
MOVEMENT IN FUNDS - continued
Net movemenl in funds, includ¢d in the above are as follows:
Incoming
r¢sources
Resources
expended
Gains and
losses
NgovtlliLIi
in fi￿d8
Unrestrieted funds
General furkd
507.786
(462,389)
15,401
60,798
TOTAL FUNDS
507.786
(462,389)
15,401
60,798
Comparative$ for movement in funds
Net
movement
in funds
At
28.2.23
At 1.3.22
Ullrestricted funds
General fimd
,667,255
(221,J53)
1.445,9CI•
TOTAL FUNDS
1.667,255
(221,J53)
1,445,902
Comparative net mOV¢tnent in funds, included in the above are as follows..
IncoTning
resources
Resources
expeiided
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
3J6.315
(538,349)
(19,319)
{221,3JiJ
TOTAL FUNDS
336,315
(538,349)
(19,319)
(221,353)
A current year 12 months and prior year 12 months combined position is as follows..
movement
in funds
At
29.£.L+
At 1.3.22
Unrestrieted thnds
General fund
.667,255
(160,555)
1.506.700
TOTAL FUNDS
1,667,255
(160,555)
1,506,700
Page 18
continued...

WYTHALL ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STA TEMENTS- continued
for the Year Ended 29 February 2024
18.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement ITh funds, included in the -
as follows:
Incoming
resources
Resoiwces
expended
Gains and
losse5
Movement
in funds
Unrestrlcted funds
General fund
844,101
(1,000,738)
(3.918)
(160,555)
TOTAL FUNDS
844.101
(1.000.738)
(3.918)
(160.555 j
19.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 29 February 2024.
Page 19

WYTHALL ANIMAL SANCTUARY
DETAJLED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 29 February 2024
2024
INCOME AIYD ENDOWMENTS
Donations and legacies
Donations
Subscriptions received
Legacies
Grants
287.913
2.924
69.369
56.715
5,338
128.268
360.206
194,857
Other trgding aetivities
Shop income
PetplaTh Conunission
Rent Received
1.419
9.586
13.250
10.065
1.675
24,255
21,740
Investment income
Bank interest received
Investm¢nt income
604
10,751
181
9,905
11.355
Charitable activities
Boarding
111.970
109,632
Total incoming re￿UrceS
507,786
EXPENDITURE
Raising donatiolls gnd legacies
Charity shop expense8
Advertising
raisiri8 fimds
204
1,198
190
1,272
902
1.592
5.815
Ch•rit8ble activities
Wages
General rates and water
Insurance
Lighi and heal
Repairs and renewals
Miscellaneous expenses
Veterinary Costs
Animal costs
Cleaning and wastr disposal
Freehold property
27J.985
6,186
7,018
19,223
7,497
1,487
44.130
11,881
18.981
19,775
317,640
7,195
18.139
1,877
62,023
18,947
19,775
410,163
This page does not forni parl of the statutory fmancial slalements
Page 20

WYTHALL ANIMAL SANCTUARY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 29 February 2024
2024
2023
S'upport eosts
Management
Telephone
Bank charge5
Postage and stationery
IT and Software
Motor Lxpenses
Accountancy
Professiunal fees
Consultancy fees
Plant and machinery
2,276
5.948
652
2,557
3,672
6,247
2.500
23,379
3,403
4,160
1,954
2.676
6,497
3,374
10,700
Total resources expended
462,389
5J8,J49
Net ineomel(expenditure} before gains and
losses
45,397
Realised recognised gains and losses
Realised gains1(losses) Dn fixed asset investmenls
15.401
(19.i19)
Net incomel(eipenditure)
60,798
This page does not forni part of the statt]tory financial statements
Page21