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
Charlt*ble *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