2025-02-28-accounts

REGISTERED COMPANY NUMBER: 07257736 IEngland •lld Wales) REGISTERED CHARITY NUMBER: 1137681 REPORT OF THE TRUSTEES AND UNAifDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 FOR Flint & Thompson C]Lartered Accountants 2 Manor Square Solihull B913PX

CONTENTS OF THE FINANC￿ STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Page Referen¢¢ and Administrative Detalls Report of the Trustees 2 to 5 Independent Examiner's Report St•tement of Fin8neial Aetivl¢xe8 Bal￿¢t Sheet C85h Flow Statement Notes to the Cash Flow Statemelll io Notes to the FInAne1￿ Ststemellts 11 to 19 Detalled Statement of FInAncI￿ Attivlties 20 to 21

REFERENCK AF4D ADMJNISTRATIVE DETAILS FOR THE YEAR ENDED 28 FEBRUARY 202S TRUSTEES DIScott W Papirnik (reSi￿ed 20.11.24) H Monro {resigned 7.10.24) J Bristow M Burt (appointed 15.4.25) I Gatehouse (appointed 15.4.25) REGISTERED OFFICE Middle Lane Kings Norton Birniingham B38 ODU REGISTERED COMPANY NUMBER 07257736 {Bnglalld and Wales) REGISTERED CHARrrY IYUMBER 1137681 INDEPENDENf ExAM￿R Flint & Thompson Chartered Ac¢owJtsnts 2 Manor sqU￿e Solihull B913PX Page I

REPORT OF THE TRUSTEES FOR THE YEAR EF4DED 28 FEBRUARY 2025 The trustees who are also directors of tbe clwity for the purposes of the Companies Act 2006. present th¢it report with the financial statements of th¢ charity for the year ended 28 February 2025. The ttwtees have adopted the provisions of Accounting and Reporting by Clwities.. Statement of Reconllnend¢d Practice applicable to clwities pryaTing their accoi]nts in a¢¢ordance with th¢ Financial Reporting Stslld￿d applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Obje¢tlve$ aDd 45ms Established in 1968, Wythall Animal Sanctutys ain￿ and ideals have never wavered". striving ¢0 help, rehabilitate and safely r¢-home as many domestic animals as we can. Ivhilst recognising in some cases re-homing is not possible, thc s8ncttiary becomes their forever home. We will contlllue to embrace new policies, procedures and technology vA)ilst ever tying to think of financial irjnovations to help our work continue. Publlc benefit The tntstees are mindm of th¢ C]wity CO￿￿niS510￿ Guidelitie on public ben¢fit. STRATEGIC REPORT Achievements and perforniance Charitable activities The Cbarity h&% contiJ)ued to rnise mon¢y in order to fiwd fjjture c41ital and operational ￿Sts. At the ¢nd of the financial yegr bank deposits were the region of £332,688 and £277,973 has been invested in COIF Funds. Finan¢lal revlew Fillanclal position The Chality achieved a sury)lus of £85,173 (2024 - surplw - £60.798) for the year under Teview. The Ckwity is reliant upon financial support fron] boardiAgs, legacies, gifts and donations wbicb amounted to £437,631 (2024 - £472,176) It is cl¢ar that continued 5UPPOrt from such sources is essential if the Charity is to operate at tlus current Sc￿e. Th¢ Clwity maintsins a very low risk inveslmellt policy with the bulk of its non-fixed &8s¢ts being held in the form of bank deposits atid other low risk fimds. Pr1ndp￿ fundlng sourees The chartty is reliant on fiJndiJAg tbrougb donations, legaci¢5 and animal boarding. For donations, the charity Considers whether there ar¢ any restrictions on the incorll¢ and whetller any perforn]ance restrictions are placed upojj the income. txwdcies consid¢r whether the funds have any restrictions. If they have. then they are tr￿ted as restEiCtd fi)nd. ADY fiwds that arc received th&t are to be designated for a purpose will be treated as designatrd fi]nds. Otherwise all boarding alld income will be trealed as Ibere being no restiictions. If tlkere are no r&5trirtions placed on the income. then thi& is treated as unrestrictd income. Illve5tmellt policy and objectives Swplus fund are utilised as fimds available for investments that rneet the objectives of the charity. These ar¢ subsequently iticluded as unrestricted funds and unless any income is for a set purpose is included in unr¢strtcted funds. Page 2

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025 STRATEGIC REPORT Finallcl41 revSew Reserves policy It is the policy of the Chatity to maintain UnTestriGt¢d fiwds that are suffi¢i¢nt fimds to cover nmlli￿ costs for a period ofthree years. The knste&% have taken this PDJdent view in respect of reserves. This is due to the Charity's reliance upon the receipt of large legac1￿. These receipts ar¢ wicertain and interniitt¢nt in natttre. Note 18 to the Financial Statements shows the analysis of net assets between fimds. Unr¢8tricted fimds arno￿ted to £1,591.873 (2024 - £1.506.700) but only £613,307 (2024 - £480,196) ofthis is freely available because the balanc¢ is invested in fixed assets. At the cutrent level of operations. it Is anticipated that nlljning Costs for a three-year period would be in th¢ region of £1.500.000. UDrestricted reserves exceed this by around £91.873 (2024 - surplus - £6.700). The trustees will continue to monitor revenues and ¢08ts in order that the level of r¢serYes can be rnaintsined. Th¢ level of rcserves is monitored aJJd reviewed by the tn￿tte8 at their regular n]eetings. Golng concern The finaTh¢ial ststements have been pr¢paTed on a going concern basis as th¢ trnstee5 believe that no ￿￿terial uThcertainti¢s exisL The tsustees have considered tbe level of funds held and the expected level of in¢ome and ¢xpendittwe for 12 months from authorising these fmancid stateD￿llts. Th¢ budgeted incom¢ and expendittre is sufficient with the level of reserves for the ¢harity to be able to continue &4 a going collcern. Fund5 ID deflclt Wher¢ ar¢ in deficiL the trnstees will review these fimds to tske corrective action to bring these Into a Su￿lUs. A re￿ll8[ review of costs is completed by th¢ trustees to ensure that the funds remaitk as a surplus and any adveTh¢ costs are reviewed to ensure that these do not ¢￿&t¢ & deficit. Principal risks and uncertalndes Th¢ ¢barity cotssiders the key risks as: Difficulty in rehoming rescued animals. Many of the 8J)imals - especially dog5 -b¢i-ng brought to the Sancttiary are the victill￿ of %Ybim buyin¢ by their owters during and after the covid-19 pandemic. Now that nornmlity has resumed, these owners have r¢ali5¢d that they don't really have time for their anin)als and are surrendering then) to Animal Rescues such as outs. The trauma caused to the anirna18 is inllneasurable and bTings out ,the WOTSt in them...to the point wbere a lot of the dogs we rehome ar¢ ￿turned (duc to behavioural problems) shortly afterward5....causing even more stress to them and rn8king them harder to rehome for the second tijne. Failure to pennanently rebome aniEDals impacts on tbe Sanctuar)15 finances and Testricts the nurnbcr of 'frcsh' anirnals that we can tsk¢ in FlnanciAI and risk m¥nagement objectives and policies The charitys most Si8nifi¢&nt (and worrying) fiJ)ancial risk is thaL over the last two years, the Satt¢iiiary seen a marked red￿tion in the nuJnbers and sizes of bequests Icft in wills. bqu¢sts that have provided much. if not all, of its funding in previous years. So far, the SanctU8ry has weathered this income sbortfall in tbree ways. fjmly. by Closely monitoritig (and reducing, where appropriate) its costs. secondly, by dr&witig on its C8sh r¢serv¢s - wbich have now beell seriously d¢pleted - thirdly, througb the BoaTd of Trustees constantly seeking ways of supplementing income. To d￿e, the Sgnctiw is benefiting financially from adding extra Do8 Boarding capacity Bod from a number of fiwd raislng events opened to th¢ public. Page 3

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025 STRATEGIC REPORT Fnture plans Tbe future plans of the charity are: Tbe charity's primary, and by far its most illJportaThL plan is to maintain Ihe wing 8nd diIigent service that the Sanctuary has provided to unwanted animals over last 56 years, In recO￿lsing that the Sancws finances will play a major part in s￿8￿lDIng its operdtion, the Board will be considering every financial aspect - from illcrea5ing Incon￿ to n￿king best us¢ of fimds and getting optimum value for mouey STRUCTURE, GOVERNANCE AND MANAGEMENr Governing docvment The clwity is controlled by its gov¢rning docurnent, a deed of trus(8nd CODStityles & limited Company) limited by guardnte¢, as defined by the Compani¢s Act 2006. The Wythall Animal Sanctuary is a registered Charity (nut)ther 1137681). The Clwity was incorpordted under the Companies Acts on 18th May 2010 (Con)pa7Jy number 07257736) and all assets. ItabilTties aDd operations were traDsferr¢d to the inCO￿or￿ted Charity on 1st March 2011. The Company does not have 4 sbare capital and is limi*d by Recruitment alld appointment of new trnstees The directors of the company are also charity ttwste¢s for the purposes of c]wity law and under th¢ companls Articles are known members of tlle ManageD￿llt Con]n)itte¢. All members of th¢ mallagen￿t Comtnittee giv¢ their time voluntsTily and received no benefit5 from the cbaTity. Any expenses reciaim¢d from the charity are set out in note I I to the accounts. The clwity has not found it easy to Tecruit al￿ T¢tsin t￿￿tee8 in Tecent years. The current management have been networking amon8St friend4 business associates and donors in an attempt to brin8 in people vlith the appropriate skills and level of ¢onllDitmenL Orgautsadollal strllcture Wythall Animal Sancttwy has a Management Committe¢ of up to 8 members who meet quarterly and are responsible for the strategic direction and policy of the charity. At pres¢nt the Conllnittee bas six members frorn a variety of professional backgrounds relevont to the work of the charity. The sanctuary Manag¢r has responsibaity for the day-to-d&y operational management of the Sanctuary. individual supervision of the staff team and also ensuTing that the teatD continue to develop their skills and working practices in line with good praclice. Th¢ CoDllnitte¢ of Management will set p&y and remuneration of key personnel based upon the level of r¢5ponsibility and the l¢v¢l of remuneration at siwilar orgaJ)is&tions. Inductkon and trAiDing of n¢w trustees Mos¢ trustees are already familiar with the PT8Ctical work of th¢ charity having been ¢ncouraged to get involved in y￿louS fillulraisillg cvcnts. Additionally. new trustees ￿e invited 8nd encowaged to attend a series of short trninxng sesstoDs {of no more than an bour) to fatni11￿jse thems¢lves with the ch￿lty and th¢ context witbin wbioh it operatss. These are jointly led by the Chair of the Manag¢m¢nt Committee and cov¢r. ' the obligations of Management Committee members ' the ti￿]￿ documents whi¢]J set out the operations fralljework at the charity ' resourcikng and the current finaacial p08itiotE as s¢t out in the latest published acwunts ' plans and objectiv¢s Page 4

WYlllALL ANIMAL SANCTUARY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2025 Report of the orating & strat¢gAc repor( approved by order of the board of trwtees, as the wmpally "n::r&. . and signed on the board's behalf by.. D I Scott- Tr￿te¢ Pa￿5

INDEPENDENT EL4MLYER'S REPORT TO THE TRUSTEES OF IDdependeDt ex*n)5ner's report to the trustees of Wythall Animal s￿etU￿ry (Itke Company I report to the Glwity tr￿sle¢S oll my ex8JDxnatioll of the accounts of the Company for the year ended 28 F¢bruary 2025. R•onslbllStfies And basis of report As the charit)Is trustees of the Company (￿d also its directors ftir the purposes of company law) you are responsible for the prewation of the accounts in ￿cordanCe with the requirejnents of the Companies Act 2006 CtILe 2006 Act). Having satisfied myself that the accounts of tbe Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your Glwitys accounts as carried out under Section 145 of the ChaTities Act 2011 ('the 2011 Act). In c8Tryitsg out my examination I have followed the Dtrections given by the Charity Conllnission under Section 145{5) (b) of tbe 2011 Act. IDdeptndeDt eiaminer's ststement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirni that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, vknich is one of the listed bodi￿. I have complcted my eXaD]l￿tioIL I coth that no matters bave come to my attention in connection WAth the examinthon giving cause to b¢li¢v¢: accountkng records were not kept in respect of th¢ Company as required by Section 386 of the 2006 Act. or the accounts do not accord with those records" or the ac£ourLts do not Gomply witb t]L¢ a¢¢ouuting requirements of Section 396 of the 2006 Act other than ally r¢quwement that th¢ accounts give a true and fair view which IS not a matteT considered &s part of an independent exAmination' or the accounts have not been Prepared in a¢¢ordan¢e with the methods and Principles of the Statement of Rewmtnended Pwtice for accowiting wjd reporting by charities (applicable to chaTkties preparing their accounts in accordance with th¢ Fingn¢ial R¢porting Standard appli¢abl¢ in the UK and Republic of Ireland (FRS 102)). I h8v¢ no coll￿M5 and have come a¢ross no other matters in wnnection with th¢ examination to which attention should be drawn in this report in OTd¢r to enable a proper understanding of the accounts to be reached. MT P Haugbton FCCA MAAT The lDstitute of Cbartered Accowitants in England and Wales Flint & Thompson Cbartered A¢countaDts 2 Manor Square Solihull B913PX D&te'. Page 6

wYrHALL ANIMAL SANCTUARY STATEMENf OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2025 2025 Total fiwds 2024 Totsl UDrestrict¢d fund Restricted fund Notes INCOME AND EY4DOWMEWfS FROM Donations and le8a¢ies 283251 283,251 360.206 Charltable activities Chartiabl¢ activities 154,379 154.379 111,970 Other trading activiti¢s IDv¢skn]¢nt inwme 24,843 11,106 24,843 11,106 24,255 11,355 Tot41 473,579 473.579 507,786 EXPENDITURE ON Raising filllds 2,086 2,086 1,592 Charltable actlvirfes CILartiable activities 397,767 397.767 460,797 Tot 399.853 399,853 462,389 N¢t gains on inv¢slments 11.447 11,447 15,401 NET tNCOME 85,173 85.173 60,798 RECONCILIATION OF FUNDS Total funds brought forward 1.506.700 1.506,700 1,445,902 TOTAL FUNDS CARRIKD FORWARD 1,591.873 1,591,873 1,506,700 The notes forn] part of these f￿anCIal statements Page 7

BALANCE SHEET 28 FEBRUARY 2025 2025 Total funds 2024 Total fimds Unrestricted fi]nd Restricted fimd Notes FIXED ASSETS Tangible assets 13 1,005,961 1.005.961 1.026,504 CURRENT ASSETS Stocks Debtors Investments Cash atbank 14 15 16 35 3,450 273,849 223,201 2.647 277,973 332,687 2,647 277,973 332,687 613,307 613.307 500,535 CREDrroiL8 Amounts falling due within one year 17 (27,395) (27,395) (20,339) NET CURRENT ASSETS 585,912 585,912 480,196 TOTAL ASSETS LESS CURRENT LIABILITJES 1,591.873 1.591.873 I.506.700 NET ASSETS 1.591.873 1.591.873 1,506,700 18 Unr¢strict¢d funiLs 1.591.873 1.506.700 TOTAL FUKDS 1,591,873 1,506,700 The Ck￿ltable company is entitled to exeiDPtion fr*m audit under Section 477 of the Companies Act 2006 for the y ended 28 February 2025. The members have not required the company to obtsin an audit of its finan¢iai statements for the year ended 28 FebTuary 2025 in accordance with Section 476 of the Companies Act 2006. The tnwtees acknowledge their responsibilitie8 for (a) ensuring that the chwitable company keeps accounting records that Comply with Sections 386 and 387 of the CompaDies 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 cDd of each f￿￿￿cial year and of its surplus 01 deficit for ea¢h fLnaD¢ial year in accordance with the requir¢ments of s￿tions 394 and 395 and which otherwise cotnply with the requirements of the Colltpanics Act 2006 relating to financial statements. so far &s applicable to the charitable company. (b) ci statements were approved by tbe Board of Tn￿ and authorised for issue .its.i.S... and were signed on its behalf by: on IL. D I Scott- T￿￿te¢ The notes forni part of these financial Ststen￿nt5 Page 8

CASH FLOW STATEMENT FOR THE YEAR ENDED 28 FEBRUARY 2025 2025 2024 Not¢s Cash flows from operating activities Cash generated from operations 115.308 61.962 Net cash provided by operating activities 115,308 61.962 Cash flows from investing activities Purchase of tangible fixed assets Purchase of iov¢stsnents Sale of fixed ￿Se1 investments Interest r￿e1Ved (3.256) (4.124) 11,447 (9.889) (14,924) 15.401 (10.901) Nct casb us¢d io iJJv¢stiog activities (5,822) (10.424) Change in cash and Cash equlvaleDts ID the reporting period Cash *nd cash equlvalents at tbe beginDing of the reporting period 109,486 51,538 223,201 171.663 Cash aDd c¥$h equivalents at the end of the reportlng period 332,687 223,201 Th¢ not¢s forn] part of th¢s¢ financial statements Pag¢ 9

NOTES TO THE CASH FLOW STATEMEiYr FOR THE YEAR EIWED 28 FEBRUARY 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net fllcon)e for the reporting perlod (as per the StAtement of FinanelAI Actkvities) Adjustments for: D¢preciation chaTges Gairl on investments Interest received Decrease in stock5 Decrease/(increase) in debtOTS tncreasel(decrwe) in creditors 85.173 60,798 23.800 (11.447) 9,889 35 802 7.056 23.178 (15,401) 10,901 65 (609) (16.970} Net cash provided by operAtEons 115,308 61,962 ANALYSIS OF CHANGES IN NET FUNDS At 113124 Cash flow At 2812125 r4et c￿h Cath at bank 223,201 109,486 332,687 223,201 109,486 332,687 Liquid resource8 Deposits illcluded in cash Current asset iUV¢5trients 273.849 4,124 277,973 273,849 4,124 277.973 Total 497.050 113,610 610,660 The notes form part of these financial stafrments Page 10

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAJi ENDED 28 FEBRUARY 2025 ACCOUTrITIIYG POLICIES BASIS of preparlng tbe IInAncl￿ statements The financial ststements of the ¢barit2ble Company, which is a public benefit entity under FRS 102, have been prepared in accordance with the ChaTities SORP IFRS 102) 'Accounting and Reporting by ChaTities.' Statement of Recommended Prnctice applicable to cbarities preparing their a¢¢ounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Stalldard 102 'The Finaacial Reporting Standard applicable in tbe UK and Republic of Ireland, and th¢ Compallies Act 2006. The financial statements have been prepa￿d under tbe historical cost convention. AniD]al Sancttwy is a Limited Cornpany Charity in England & Wales. In the event of the charity being wound up, the liability in respect of the guardntee is limited to £1 per member of the chaTity. The address of the registered office is given in the charity information oll page l of these fin4Dcial statements. The nature of the chaTity's Operatio￿ and PTincipal activities are concerned with Animal W¢lfar¢. The chaTity constitutes a public benefit entity as defined by FRS 102. The fmancial statements have been prepar¢d in accordance Accounting 3nd Reporting by Charities.. Ststement of Recommended Practice applicable to ¢harities Preparing their accoullts in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard appIl￿ble in the United Kingdom 8nd Republic of Irel8nd (FRS 102). the Charities Act 2011. tbe Companies Act 2006 and UK G¢n¢rally A¢¢epted Practioe as it applie5 from l January 2015. The fjnancial 8tstenwits are prepared on a going concern basis under the historical cost convention. modified to includ¢ certain items at faii value. Th¢ financial statements are p￿seAted in sterling whith is th¢ fjjnction CUTrency of the charity and rounded to th¢ nearest £1. Income All incoming resources are includd in the Ststement of Fillancial Activities (SOFA) when the charity is legally C￿ltI¢d to the income after any perfoTm8nc¢ Conditions have becn mc( the amount can be measured reliably and it is probable that the income will be received. For donations to b¢ T¢cognis¢d the ch8Tity will have been notified of the amounts and the settlement date writing. If theTe aTe CODditions attached to the donation and this requires a level of perfornw]¢e before entitlement can be obtained then income is deferred until thosc Gonditions are fully met or the fillfi]ment of those conditions is within the control of the charity alld it is probabl¢ that tlw will b¢ fillfille Donated facilities and donated professional services are recognised in in¢ome at their fair value when their economic benefit is probable, it can be measured reliably and the clwity has control over the item. Fair value is delennined on the basis of the value of the gkft to the clwity. For examplc, the amouDt the ¢harity would be willing to pay in the open market for such facilities atLd SerVi￿S. A Co￿e$pO￿dlttg amount is recognised in expendits￿e. No amouttt is included in th¢ financial ststement5 for volwiteer time in line with the So1￿ (FRS 102). Further detail is given ill the TnLStees' Annual Report.Where practicable, gifts in kind donated for distribution to tbe beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if th¢ costs to undertake such a valuation Outwe￿ any benefits. then th¢ fair value is recognised as a Component of don&tions vthen it is distrtbuted and an equivalent omount r¢cogDis¢d as ¢iJaTitable expenditure. Gifis in kind donat¢d for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the faiT value is practicable upon Teceipt it is recognised in stock and 'Income from other traditig &ctivities'. Upon sale. the value of the stock is ch￿ged agaitist 'Income from other tsading activities, and the proceeds are reco￿lIsed as Tricome from other trading activities. Wher¢ it is impracticable to fair value the items due to the volume of low value ite)])s they are not recogDis¢d ID ibe financial statements until they are sold. This income is recognised witbin'In¢ome from other tradijg activities. Fixed asset ￿ftS in kind are recogDi5ed wh¢D receivable and are included at fair value. They not def¢rTed over the life of the asset. Pagell continued...

wYrHALL ANIMAL SANCTUARY NOTES TO THE FtNANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 28 FEBRUARY 2025 ACCOUNfiNG POLICIES- eotttinued lllcome For lega¢i¢5. ¢ntitlement is tbe earlier of the charity being notified of an irnpcnding distribution or the lewdcy being received. At this point in¢ome is recogtllsed. On occasion legacies will be notified to the charity however it is not possible to m¢asure the amount expected to be distributed. On these occasions. the legacy is treated as a contingent asset and disclosed. Income from trading activities includes income earned from fulldraising events and trading activities to raise fi]nds for the charity. Income is received in exchange for supplying goods and services in order to raise fjjnds and is recogThised when entitlement has ￿CUrred. Investtnent incon￿ is earned througb holding ￿ets for investment puryyoses such as shares and propety. It includes dividend4 interest and Tent. Whcrc it is not practicable to identify investment managcment costs incu￿ed withxn a scheme with Teasollable ￿¢uracY thc invcstment income is Teported nel of th¢sc costs. It is in¢luded when the amount can be measured reliably. Interest income is recognised using the effcctive interest method and dividend and rent income is reCO￿ls¢d as the charitys right to receive payment is estsblished. Other income includes the conversioD of endowment fimds into income which arises when capitsl fimds are released lo an illcon￿ fjJnd from expendable endowmcnts or when a clwity has aUtI￿rity to adopt a lotal retyrn approach to its p¢rnwieJt endowment fimd. It a]so illcludes other Income such as gdins on disposals of tangibl¢ fix¢d assets. Expendlture All ¢xpendittJr¢ is ac¢ount¢d for on an VI￿ualS basis and Jjas been ¢lassifi¢d under head3ngs that aggregate all costs related to the category. Expellditt￿e is recogtiised where there is a le￿ or constructive obligatioll to mak¢ payments to third parties. it is probable that the settlement will be required and the amount of the obligation can be measured re]iably. It is categorised undeT the following headings: *Costs of rnisitig Sjnds includes of salaries and other costs in respect of the CIArities shop. * Expenditure on charitable activities includes salaries and previous costs in resp¢¢t of Animal Welfa￿. and * Other expenditure repr¢sents thos¢ it¢)]]s not [￿11￿g into th¢ ￿l¢gOn¢S abov¢. ttrecoverabl¢ VAT 15 charged as an expense against the artivity for wbi¢h expenditure arose. rants p&yabl¢ to tbird parti¢s ar¢ within th¢ charitsbl¢ objectives. Wh￿¢ unconditional grants are offered. tbis is accrued as soon a5 t￿ recipieDt is notified ofthe m. as this giv¢s rise to a reasonable expectation that the recipient will receive the grants. Whve grants are conditional relating to perfornwice then the grant is only accrued when any unfi]lfill¢d ￿ndItionS are outside of the control of the clwity Fund5 Unrestricted funds are available for use at the discretion of the trustees in firther8nce of the geneTal obje¢tives of the clwity and which hav¢ not been deS1￿￿ted ftir other purposes. Designated fjjnds comprise UDrcstricte41 fjJnds that bave been set aside by the trustees for particul￿ pwposes. The and use of eacb desigttated fund is set out in the notes to the fiTWiCi81 statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or whicb have been rais¢d by the charity for particular PUTposes. The cost of raising and administering such fi]nds are charged agai03t the specific fiujd. The aim and use of each restri¢ted fund is set out in th¢ notes to the Restricted Funds relates to iocome from The Andrew Trust which is to be ￿ed for the Cattery and KeDDels aod a dOn￿lOll from P Bernie for the refiirbishment of the Kitten Unit. Page 12 continued.,.

NOTES TO THE FINANcL￿ STATEMEKfs- contlnued FOR THE YEAR ENDED 28 FEBRUARY 2025 ACCOUNTING POLICIES- continued Support costs allocltlon Support Costs are those that assist the work of the char¢ty but do not duectly represent charstable activities and include office costs, governance costs. thiillstrative payroll costs. They are Incu￿ed directly ill support of ¢xp¢ndittw¢ on the objects of the clwity and include project management carried out at Headquarters. Where support costs cat)not be directly attributed to particular headings they have been allocated to cost of raising fi￿d$ and expenditure on charitsble activities on a basis Consistent with use of th¢ resouTces. FuTrd-raising costs aT¢ those incutTed in s¢¢king voluntary contributions do not include the costs of disseminating tnfonnation in support of the ¢haritsbl¢ a¢tivities. Tangible flled assets Depreciation is provided at the folloThing annual rates in Order to write off each asset over its estinwted usefjjl lif¢. Freehold propety Plant and machinery Motor vehicles not provided 33Yo per atmum of cost and 25Yo Strai8bt line 250/D Straight lille Stscks Stocks are ststed &t the lower of cost and estimated seljing price less costs to complete alld sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is C￿CUlated wing the first-in, first-out formula. ProvÈsion is made for damage(L obsolete and slow4novin8 Stock where appropriate T￿atIOn The charity ts exempt from coryoration tsx on its tharitabl¢ 8ctiviti¢s. Investments tnvestm¢nts are recogllised initially at fair value vknich is nonrally the transaction price excluding transaction costs. Subsequently, they are measured at fair value ￿7th changes reCO￿lSed in 'n¢t gains l (loss￿) on investments, in the SOFA tf the shares are publicly trad¢d or tbeir fair value can otherwise be meLsur¢d reliably. Other investments are measured at cost le88 impairnient. Current asset iThveslments are short term highly liquid investments and are held at fair value. These include c&8h i)n deposit and cash equivalents with a malmrity of less than one year. DONATIONS AND LEGACIES 2025 2024 Donations Subscriptions received Legackes 86.200 4,887 162,230 24.700 5,234 287,913 2,924 69J69 Gift Aid 283,251 360,206 Grants receiv¢d. included ID the above. ar¢ as follows: 2025 2024 24,700 Page 13 continued...

NOTKS TO THE FINANCIAL STATEMENTS- ¢ontinued FOR THE YEAR ENDED 28 FEBRUARY 2025 OTHER TRADING AUIVITIES 2025 2024 Shop iDcom¢ Peipl8n Conllnission Rent Rec¢ived 1,284 8.626 14,933 1.419 9.586 13,250 24,843 24.255 INVESTMENT INCOME 2025 2024 Bank interest received Investtnent income J,217 9,889 10,751 11.106 11.355 INCOME FROM CHAIUTABLE ACTIVITIES 2025 2024 Activity Chartiable activities Bo&rdkng 54,379 111.970 RAISING FUNDS R4isiDg donydtions and legaeRes 2025 2024 Charity shop expenses Advertising 204 1,198 190 1,445 641 2,086 1.592 CHARrrABLE ACllVTfIES COSTS Support Costs (sec note 8) Costs Totals Clwti&ble activities 364.174 33.593 397,767 Page 14 continued...

NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR TItE YEAR ENDED 28 FEBRUARY 2025 SUPPORT COSTS Management C￿ttable activiti¢s 33,593 Support wsts, included in the abov4 are as follows". 2025 Chartiable a¢tiviti¢s 2024 Total activities Telephone Bank charges Postage and stationery IT al￿ Software Motor expenses Accountancy Profwional fees Consultancy fees Depreciation of tangible and hcTitag¢ assets 2.492 6.273 931 2.978 3.671 6.144 3,461 3.618 2276 5.948 652 2.557 3.672 6,247 2,500 23,379 }1 4,025 3.403 33.593 50.634 NET INCOMEI(EXPENDITURI) Net incomel(expendittwe) is stated aft¢r chargin￿[CreditIng). 2025 2024 Depreciation- ovrn¢d assets 23,799 23,178 io. TRUSTEES, REMUNERATION AND BENEFITS There were no tnLStees' remuneration or other benefits for the year ended 28 Febnwy 2025 nor for the year ended 29 Fcbnwy 2024. Trustses, expenses There were no trnstees, expenses paid for the yw ended 28 Febnwy 2025 nor for the year ended 29 Febnwy 2024. ii. STAFF COSTS 2025 2024 Wages and salaries 227,018 273,985 227,018 273.985 The averdge monthly number of employees dwing the Ye￿ was as follows: 2025 2024 15 Charitable activities No employees received etllolutnents in excess of £60,000. Page 15 continued...

wYrHALL ANIMAL SANCTUARY NOTES TO THE FINANCIAL STATEMEF4TS- CODtinued FOR THE YEAR ENDED 28 FEBRUARY 2025 IL COMPAIL4TIVES FOR THE STATEMEIYT OF FllYANCIAL ACTIVITIES Unrestricted fund Restricted Total fimds INCOME AND ENDOWMENTS FROM Donations and legacies 360,206 360.206 Charltble etlvities Chartiable activities 111,970 111,970 Other trading activities Investment incon 24255 11,355 24,255 11,355 Total 507.786 507,786 EXPENDrruRE ON ltsising funds 1.592 1,592 Cbaritable attivities Chartiabl¢ activitics 460,797 460,797 Total 462,389 462,389 Net gains OD investments 15,401 15.401 ET INCOME 60.798 60.798 RECONCILIATION OF FUNDS Tolal fun(Ls brought forward 1,445,902 1,445,902 TOTAL FtiNDS CARRIED FORWARD 1.506,700 1.506.700 Pv48e 16 continued...

NOTES TO THE FINANCIAL STATEMENfs- contlnued FOR THE YEAR ENDED 28 FEBRUARY 2025 13. TANGIBLE FIXED ASSETS Freehold Property Plant and machinery Motor v¢hi¢l¢s Totals COST Ai l Marcb 2024 Additions Disposals 1,212,883 64,400 3,256 {421) 10.784 1,288.067 3.256 (2.205) (1.784) At 28 Febnwy 2025 1.212,883 67,235 9,000 1.289.118 DEPRECIATION At l March 2024 Charge for year Eliminated on disposal 233,620 19,775 17,159 4.024 (421) 10.784 261,563 23.799 (2.205) (1.784) At 28 Febnwy 2025 253.395 20.762 9,000 283,157 NET BOOK VALUE At 28 February 2025 959,488 46,473 1,005,961 At 29 Febmry 2024 979,263 47241 1,026,504 14. STOCKS 2025 2024 Stocks 35 15. DEBTORS: AMOUNfs FALLING DUE WTfHtN ONE YEAR 2025 2024 Prepayments and accrned income 2.647 3.450 10. CURRENT ASSET INVESTMENTS 2025 2024 Listed inv¢stments 277,973 273,849 Page 17 ntinued...

NOTES TO THE FINANCIAL STATEMENTS- tontinued FOR THE YEAR ETr4DED 28 FEBRUARY 2025 17. cRED￿ORS. AMoirNrs FALLtNG DtrE W￿H[N ONE YEAR 2025 2024 Trnde creditors Social security and other taxes VAT Accruals and deferred ill¢om¢ 17,138 3,700 2.782 3,775 12,647 1,712 2.385 3,595 27.395 20,339 18. MOVEMENT IN FUNDS Net movement in funds At 2812125 At 113124 Unrestrlcted funds G¢nerni fund 1.506.700 85,173 1,591.873 TOTAL FUNDS 1,506,700 85.173 1.591.873 Net movement ill fuDds, included in the above are &8 follows: IncoDUDg resources Re50urc¢5 expended Gains and losses Movement in fijnds UDrestricted ￿lld$ General fund 473,579 (399,853) 11,447 85,173 TOTAL FUNDS 473,579 (399,853) 11,447 85.173 Compgratives for movement ID funds Net movement in funds At 29n124 At 113123 Unrestslcted funds General fi]nd 1.445.902 60.798 1.506.700 TOTAL FUNDS 1.445.902 60,798 1,506.700 Page 18 ontxnued...

NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 28 FEBRUARY 2025 18. MOVEMENT IN FUNDS. continued Compardtive Det movement in funds. included in tbe above as follows: [n￿rnIng T¢sour¢es Resources expended GaiDS and losses mov¢n￿￿t in fujds Unrestricted funds Gener&1 fill S07.786 (462,389) 15.401 60,798 TOTAL FUNDS 507.786 (462.389) 15,401 60,798 A currcnt year 12 Months and prior year 12 months conknined position is as foll0v￿. N¢t movement in fi￿d$ At 2812125 At 113123 Unrestrlcted General fund 1,445,902 145.971 1.591.873 TOTAL FUNDS 1,445,902 145.971 1.591,873 A current year 12 months and prior year 12 months wmbin¢d n¢t movement in fi￿ds, included in th¢ above aT¢ as follows: Incorning resources Resourc&8 expended Gains and losses Movement in fiulds Unrestrlcted funds General fund 981,365 (862.242) 26,848 145,971 TOTAL Fir￿Ds 981.365 (862242) 26,848 145,971 19. RILATED PARTY DISCLOSURES There were Jw Telated party traDsactions for the year ended 28 February 2025. Page 19

DETAJLED STATEMENT OF FINATr4CIAL AcnvrrIES FOR THE YEAR ENDED 28 FEBRUAJIY 2025 2025 2024 INCOME AND ENDOWMENTS DonAtlons and legaeles Donations SubscTiptioL8 received Legacies 86,200 4,887 162,230 24,700 5234 287,913 2,924 69.369 Gift Aid 283251 360,206 Other tradlng acllvltles Shop incorne Petplan Commission Rent Received 1,284 8.626 14,933 1,419 9,586 13.250 24.843 24,255 Investment Income Bank interest received tnvestment incoll 1.217 9.889 10.751 11.106 11,355 Chirltsble aellvllles Boarding 154,379 111,970 Total incoming resource5 473.579 507,786 EXPENDITURE Raisiug dollatiolls and legacfies Charity shop expet Advertising raising funds 204 1.198 190 1.445 641 2,086 1,592 Charltable acttvlties Wages Genernl rntss and water 227.018 6,388 8,512 22.226 15.597 789 37,878 9.154 16,837 19.775 273,985 6.186 7,018 19.223 7.497 1,487 44,130 11,881 18,981 19.775 Light and heat Repai￿ and T¢n¢wals Miscellaneous ¢xp¢nses VeterinAry Costs Animal costs Cleaning and waste disposal Frcchold propcty 364.174 410,163 This page does not form part of the statutory fJtwLcial statements Page 20

DETAILED STATEMEwf OF FINANCIAL ACTivrrIES FOR THE YEAJi ENDED 28 FEBRUAIIY 2025 2025 2024 Support tost5 Management Telephone Bank charges Postage and statioJ¢ry IT and Software Motor ¢xp¢nses Accountancy Professional fees Consultancy fees Plant and machinery 2.492 6,273 931 2,978 3,671 6.144 3,461 3,618 4.025 2,276 5,948 652 2,557 3,672 6,247 2,500 23.379 3,403 33,593 50,634 Total resources expended 399.853 462,389 Net ineome before g*ins and losses 73,726 45,397 Realised recogDised gains lo￿ Realised gaiusl{105ses) on fjxed asset investments 11,447 15,401 Net iD¢ome 85.173 60,798 This page doe5 not forn] part of the statutory financial statern￿ts Page 21