**REGISTERED COMPANY NUMBER: 08255729 (England and Wales) REGISTERED CHARITY NUMBER: 1153751** 

## **HILBRAE RESCUE KENNELS** 

**(A COMPANY LIMITED BY GUARANTEE)** 

**TRUSTEES' REPORT AND** 

**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 



**HILBRAE RESCUE KENNELS** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Trustees' Report**|2 to 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Statement of Financial Position**|7|
|**Notes to the Financial Statements**|8 to 13|





**HILBRAE RESCUE KENNELS** 

**REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025** 

## **TRUSTEES** 

Mr P Burrell Mrs M Burrell Mr P H Clarke (resigned 7.5.24) Mrs J Kaminski Mrs L George 

## **REGISTERED OFFICE** 

**REGISTERED OFFICE** Hilbrae Rescue Kennels Cold Hatton Telford TF6 6QJ **REGISTERED COMPANY** 08255729 (England and Wales) **NUMBER REGISTERED CHARITY** 1153751 **NUMBER INDEPENDENT EXAMINER** TCA (Shrewsbury) LLP Third Floor 21 St Mary's Street Shrewsbury Shropshire SY1 1ED 

## **INDEPENDENT EXAMINER** 

Page 1 



**HILBRAE RESCUE KENNELS** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The objects of the charitable company are: 

For the benefit of the public to relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals. 

To promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. 

## **Significant activities** 

The charitable company offers shelter and sanctuary for animals which are in need of medical attention, provides medical treatment for animals and actively seeks new homes for "rescued" animals. 

During the year we have rehomed an abundant number of dogs. We have provided an opportunity for individuals with learning/social/behavioural disabilities to interact with the dogs which gives the dog and the individual great pleasure. We have provided experience days of individuals and company employees to experience the socialisation of dogs. 

## **Public benefit** 

In setting the objectives and planning activities, the Trustees have given due consideration to general guidance provided by the Charity Commission relating to public benefit. 

## **FINANCIAL REVIEW** 

## **Financial position** 

During the period the charitable company generated income of £289,080 (17 month period ended 31 March 2024: £365,350) and incurred expenditure of £328,430 (17 month period ended 31.03.2024: £408,069) resulting in an overall deficit of £39,350 (17 month period ended 31.03.2024: a deficit of £42,719). 

The timing of donations and legacies can impact the year on year results and the Board are confident that, whilst fundraising continues to be challenging, that the charitable company remains a going concern. 

## **Reserves policy** 

Our reserves policy is to hold 12 months running costs in free reserves. 

At the year end our free reserves, calculated as unrestricted reserves less fixed assets, were £135,205 (2024: £172,386) which represents 5 months of current running costs (2024: 7 months). 

Page 2 



**HILBRAE RESCUE KENNELS** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

## **FUTURE PLANS** 

Our future plans are to continue with our ongoing work and we also plan to replace our existing kennels with new ones. 

Since the financial year end, the Trustees' have appointed a freelance fundraising co-ordinator, experienced in animal welfare, to support with the financial growth and sustainability of the charity. 

We plan to add a recovery block to replace 2 of our older kennels. Dogs that have had surgery or any major treatment will be able to recover in a new kennel block specifically for this purpose. We have seen an increase in the amount of dogs arriving with health issues or injuries that require immediate attention. 

We are planning to hold a few of our own events this year. Hoping to raise publicity and much needed funds for the year ahead. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charitable company was incorporated on 16th October 2012 and is governed by it's memorandum and articles of associated which were approved on 31st August 2012. 

Charitable status was obtained on 10th September 2013. 

## **Recruitment and appointment of new trustees** 

In selecting individuals for appointment as Trustees, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. 

New Trustees' are recruited openly and receive a full induction to the charity. 

## **TRUSTEES' RESPONSIBILITY STATEMENT** 

The trustees (who are also the directors of Hilbrae Rescue Kennels for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Page 3 



HILB
RESCUE KENNELS
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
This report has been prepared in accordance wilh the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Approved by ord8r of the board of trustees on..........
..and signed on ts behalf by:
Mrs M Burrell- Trustee
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
HILBRAE RESCUE KENNELS
Independent examiner's report tothetrustees of Hilbrae Rescue Kennels {'the Company,
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company land also its directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in ￿spect of my examination of your charity's
accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Act,). In carrying out my
examination I have followed the Directions given by the Charity Commission under Section 145151 Ib) of the
2011 Act.
Independent examlnerfs statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I
can confirm that l am qualified to undertake the examination because l am a member of the Institute of
Chartered Accountants in England and Wales, which is one ofthe listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to beli8ve'.
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
Act, or
the accounts do not accord with those records., or
the accounts do not comply wilh the accounting 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 accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities (applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Q llQCEL
C Moewn-williams Bsc FCA
TCA (Shrewsbury) LLP
Third Floor
21 St Mary's Street
Shrewsbury
Shropshire
SY11ED
Date..
Page 5

**HILBRAE RESCUE KENNELS** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** 

|Year Ended<br>Notes<br>31.3.25<br>Unrestricted<br>fund<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>111,532<br>**Charitable activities**<br>Charitable activities<br>77,965<br>Other trading activities<br>2<br>97,370<br>Investment income<br>3<br>2,213<br>**Total**<br>289,080<br>**EXPENDITURE ON**<br>Raising funds<br>173<br>**Charitable activities**<br>Charitable activities<br>328,257<br>**Total**<br>328,430<br>**NET INCOME/(EXPENDITURE)**<br>(39,350)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>327,425<br>**TOTAL FUNDS CARRIED FORWARD**<br>288,075|Period<br>1.11.22<br>to<br>31.3.24<br>Total<br>funds<br>£<br>152,204<br>55,624<br>154,836<br>2,686<br>365,350<br>15<br>408,054<br>408,069<br>(42,719)<br>370,144<br>327,425|
|---|---|



## **CONTINUING OPERATIONS** 

All income and expenditure has arisen from continuing activities. 

The notes form part of these financial statements 

Page 6 



## **HILBRAE RESCUE KENNELS** 

## **STATEMENT OF FINANCIAL POSITION** 

## **31 MARCH 2025** 

||**31 MARCH 2025**|||
|---|---|---|---|
|||2025|2024|
|||Unrestricted<br>fund|Total<br>funds|
||Notes|£|£|
|**FIXED ASSETS**||||
|Tangible assets|8|152,870|155,039|
|**CURRENT ASSETS**||||
|Debtors|9|1,075|42,064|
|Cash at bank and in hand||150,073|140,528|
|||151,148|182,592|
|**CREDITORS**||||
|Amounts falling due within one year|10|(15,943)|(10,206)|
|**NET CURRENT ASSETS**||135,205|172,386|
|**TOTAL ASSETS LESS CURRENT**||||
|**LIABILITIES**||288,075|327,425|
|**NET ASSETS**||288,075|327,425|
|**FUNDS**|11|||
|Unrestricted funds||288,075|327,425|
|**TOTAL FUNDS**||288,075|327,425|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair company as at the end of each financial year and of its surplus or deficit for each financial year in **view** of the state of affairs of the charitable accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

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

The financial statements were approved by the Board of Trustees and authorised for issue on ........................................... and (sla las **were** signed on its behalf by: 

The notes form part of these financial statements 

Page? 



**HILBRAE RESCUE KENNELS** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Financial reporting standard 102 - reduced disclosure exemptions** 

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': 

- the requirements of Section 7 Statement of Cash Flows; 

- the requirement of paragraph 3.17(d); 

- the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); 

- the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A; 

- the requirement of paragraph 33.7. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Plant & Machinery - 25% & 10% reducing balance 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Pension costs and other post-retirement benefits** 

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

Page 8 

continued... 



**HILBRAE RESCUE KENNELS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **Cash at bank and in hand** 

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

## **2. OTHER TRADING ACTIVITIES** 

|Year Ended<br>Rent received<br>31.3.25<br>£<br>6,061<br>Insurance commission<br>23<br>Shop sales<br>91,286<br>97,370<br>**3.**<br>**INVESTMENT INCOME**<br>Year Ended<br>Interest receivable<br>31.3.25<br>£<br>2,213|Period<br>1.11.22<br>to<br>31.3.24<br>£<br>11,645<br>35<br>143,156|
|---|---|
||154,836|
||Period<br>1.11.22<br>to<br>31.3.24<br>£<br>2,686|



## **4. NET INCOME/(EXPENDITURE)** 

Net income/(expenditure) is stated after charging/(crediting): 

|||Period|
|---|---|---|
|||1.11.22|
||Year Ended|to|
||31.3.25|31.3.24|
||£|£|
|Depreciation - owned assets|2,169|2,471|



Page 9 

continued... 



**HILBRAE RESCUE KENNELS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **5. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2025. 

During the previous 17 month period the following Trustees received total remuneration from the charitable company, including pension contributions of: 

Mr P Burrell - 17 month period ended 31 March 2024: £13,868 

Mrs A L Mark - 17 month period ended 31 March 2024: £28,394 

## **Trustees' expenses** 

There were no trustees' expenses paid for the period ended 31st March 2025 nor for the year ended 31st March 2024. 

## **6. STAFF COSTS** 

|**STAFF COSTS**||
|---|---|
|Year Ended<br>31.3.25<br>£<br>Wages and salaries<br>233,961<br>Social security costs<br>12,485<br>Other pension costs<br>4,475<br>250,921|Period<br>1.11.22<br>to<br>31.3.24<br>£<br>257,812<br>12,366<br>3,718|
||273,896|



The average monthly number of employees during the year was as follows: 

## **7.** 

|||Period|
|---|---|---|
|||1.11.22|
||Year Ended|to|
||31.3.25|31.3.24|
|Kennels Staff|12|11|
|No employees received emoluments in excess of £60,000.|||
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|||
|||Unrestricted|
|||fund|
|||£|
|**INCOME AND ENDOWMENTS FROM**|||
|Donations and legacies||152,204|
|**Charitable activities**|||
|Charitable activities||55,624|
|Other trading activities||154,836|
|Investment income||2,686|
|**Total**||365,350|
|**EXPENDITURE ON**|||
|Raising funds||15|



Page 10 

continued... 



**HILBRAE RESCUE KENNELS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** 

|**Charitable activities**<br>Charitable activities<br>**Total**<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**<br>**8.**<br>**TANGIBLE FIXED ASSETS**<br>**COST**<br>At 1 April 2024 and 31 March 2025<br>**DEPRECIATION**<br>At 1 April 2024<br>Charge for year<br>At 31 March 2025<br>**NET BOOK VALUE**<br>At 31 March 2025<br>At 31 March 2024<br>**9.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Other debtors|Freehold<br>property<br>£<br>135,000<br>-<br>-<br>-<br>135,000<br>135,000|Unrestricted<br>fund<br>£<br>408,054<br>408,069<br>(42,719)<br>370,144<br>327,425<br>Plant and<br>machinery<br>Totals<br>£<br>£<br>32,343<br>167,343<br>12,304<br>12,304<br>2,169<br>2,169<br>14,473<br>14,473<br>17,870<br>152,870<br>20,039<br>155,039<br>2025<br>2024<br>£<br>£<br>1,075<br>42,064|
|---|---|---|



Included in debtors last year was a balance of £41,791 due from Hilbrae Pets Hotel, a partnership run by two of the Trustees (see note 13). 

Page 11 

continued... 



**HILBRAE RESCUE KENNELS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>Social security and other taxes<br>Other creditors|2025<br>£<br>4,985<br>4,125<br>6,833<br>15,943|2024<br>£<br>6,792<br>3,049<br>365<br>10,206|
|---|---|---|



Included in creditors is a balance of £4,598 due to Hilbrae Pets Hotel, a partnership run by two of the Trustees (see note 13). 

## **11. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as follows:<br>**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**<br>**Comparatives for movement in funds**<br>**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|At 1.4.24<br>£<br>327,425<br>327,425<br>Incoming<br>resources<br>£<br>289,080<br>289,080<br>At<br>1.11.22<br>£<br>370,144<br>370,144|Net<br>movement<br>At<br>in funds<br>£<br>31.3.25<br>£<br>(39,350)<br>288,075<br>(39,350)<br>288,075<br>Resources<br>expended<br>£<br>Movement<br>in funds<br>£<br>(328,430)<br>(39,350)<br>(328,430)<br>(39,350)<br>Net<br>movement<br>At<br>in funds<br>£<br>31.3.24<br>£<br>(42,719)<br>327,425<br>(42,719)<br>327,425|
|---|---|---|



Page 12 

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**HILBRAE RESCUE KENNELS** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** 

## **11. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>365,350<br>365,350|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(408,069)<br>(42,719)<br>(408,069)<br>(42,719)|
|---|---|---|



## **12. EMPLOYEE BENEFIT OBLIGATIONS** 

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £4,475 for the period. (17 month period ended 31 March 2024: £3,718) 

Contributions totalling £903 (2024: £365) were payable to the fund at the balance sheet date. 

## **13. RELATED PARTY DISCLOSURES** 

During the year various transactions were undertaken between the charitable company and Hilbrae Pets Hotel, a partnership run by two of the Trustees, including recharging costs incurred on the partnership's behalf. At the period end, a balance of £4,598 was owed to Hilbrae Pets Hotel from the charitable company (2024: a balance of £41,791 was owed from Hilbrae Pets Hotel). 

Page 13