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RESCUE ME ANIMAL &4NCTUARY Content5 of the Financial Statements for the Year Ended 31 Jul 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements io Detailed Statement of Financial Activitles 17
RESCUE ME ANIMAL SANCTUARY SY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The trustees presenl their report with the fi'nanclal staiemenls ol the charlty for the year ended 31 July 2025. The trustees have adoptod the provisions of Accountine and Repovtlng by Chafitles.. Statement of Recommended practi applicable io charitle5 preparing their accounts in atcordènce with the Flnanclal Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. For the first time, annual income was above £250,IJJ). although previously the accounts have been prepared on a Receipts and Payments basis. To provide comparative figures. the previous year's accounts have been amended to provlde the most accurate view. REFERENCE AND ADMINISTRAnvE DETAILS The name of the charity is Rescue Me Animal Sanctuary. The re8i5tered charity number Is 1157210. Rescue Me Animal Sanctuary is a charltable Incorporated organisation and has a constltution as its Governing Document. Rescue Me Animal Sanrtuary was established in 2013. The principal officel headquarters and the reglstered address are Bells Farm, Prescot Road. Mellin& LNerpool L31 IAR. Merseyside. The trustees have all served throughout the year in question, and are: Dr Stephanie Taylor Mrs Heather Prescott (Treasurer) Ms Faye Robinson Ms Barbara Connolly No other persons sep4ed as a trustee during the financial year. Independent Examiners afe Sefton Council for Voluntary Service (CVS) Suite 3B. 3, Floor. North Wing Burlington House Crosby Road North Waterloo Liverpool L22 OLG Bankers are aarclays Leicester LE87 2B8 VAT claims are submitted by Knight Goodhead Chartered Accountants 7 8oufnemouth Road Chandlerfs Ford Ea5tleigh Hampshire S053 3DA As they were fecommended by Grosvenor VAT Consuliants. who made our initial VAT claims Rescue Me Anirnal Sanctuary is a membei of the Association of Dogs and Cals Homes {ADCH) who conduct inspectlons.
RESCUE ME ANIMAI SANCTUARY OBJECTIVES AND ACTMTIES The objectives of the Charity aTe, "for the benefit of the public and in partlcular the more vulnerable members of oiii. comniunity, to relieve the sufferin8 of anlmals in need of care and attentlon and in partlcular to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals" Mission Statement.. "Our philosophy is to accept any animal Into our care based solely on its need and not on any other physic31 characteristic providin8 we have the space to accept and care for them. We have a strict non-destruct policy arid will keep every animal in our care until a forever home can be found." Value5: The sanctuary's eth05 is to never turn away a call from a member of the public even if the problem is outside the capabilities of the organisation or falls outside the remit. but to assist through the work of more relevant bodie5 to help with the call and to ensure both the member of the public and the animal/s in question are SUPPOrted and cared for in a kind. compassionate and supportive manner. Publlc Benefft Need: Rescue Me Animal Sanctuary has been set up to assist members of the publlc within the Merseyside region in the rescue. care, support, rehoming and adoptlon of stray and unwanted animals. The general public benefits from knowing that Rescue Me Animal Sanctuary will do everything within its capabilities and resources to stspport both themselves and the animalls in need. This incltsdes vulnerable members of the community, people who fi'nd that they cannot cope or simply h'nd that they can no longer afford to keep the animalls due to financial circumstances. It is acknowledged that animals provide measurable benefits to people's physical and mental health. Aims: To raise awareness of animal welfare issues and encourage the public to adopt these principles To assist with the neuterin& rescue and rehomlng of stray and unwanted animals with special attention to those most at risk To encourage the local community to become involved throu8h various campaigns To provide education on animal welfare so that we can put a stop to animal cruelty at the root level To provide local employment now that premises have been secured To reduce the number of cats liwn8 in feral colonies with our TNR (Trap, Neuter and Return) pro8ramme in partnership with other local rescues and individuals A strict rehomin8 policy is followed ensuring that every rescue anlmal, where possible, finds their'forever home., We provide a full rescue back up service for all our animals. We ensure that every animal under the care of Rescue Me Animal Sanctuary in need of professional veterinary care receives it promptly. The trustees have referred to the guidance contained in the Charity Commission's general guidance on publi benefi't when reviewing our aims and objectives and In plannln8 our future activities. FUTURE PLANS The Priority is to complete the building work on Ihe bespoke do8 kennels. after which Ihe Iruslees plan to create a bespoke cattery. The x-ray machine will also be Installed. aftef the appropriate electrical work has been undertaken by a specialist electrical contiactor. More soclal media presence is also planned.
RESCUE ME ANIMAL SANCTUARY STRucfuRE, GOVERNANCE AND MANAGEMENT Rescue Me Aiiimal Saiictuary Is a Charltable Incorporated Organlsatlon whose only voting members are its charity ti'iJstee5. It wa5 therefore set UP Usln8 tlie Charity Commission Foundation Model Constitution. New trustees are Selected taking into at¢ount their sk1115, knowledge and experience needed for the effectSve administfation of Rescue Me Animal Sanctuary, a5 a Charitable Incorporated Organisation. They would usuallv be drawn from the pool of volunteers and would be formally elected by the existin8 trustees. New trustees would receive a full induction. ACHIEVEMENTS AND PERFORMANCE During the year, Rescue Me Animal Sanctuary re-homed 431 cats, 98 dog5, 3 rabbits and I hamster. 121 Vet Days were held, during which 511 community neuters were performed. of which 176 were TNft ITrap. Neuter and Return}. Vet Dayswere also used to perform healih checks and procedures. including some complex operation5, on anima15 who were under the care of Rescue Me Animal Sanctuary. Every animal taken into the care of Rescue Me Animal Sanctuary is: Neutered if applicable. if necessary being called back at a suitable tSme Microchipped Treated for fleas and worms Emergency veterinary care is provided if required: using a Specialist or emergency service if the animalls. health needs cannot be met on our own Vet Days We have continued to take in dlsabled animals such as pupple5 With cleft palates and have a reputatton for hand rearing puppies and kittens who have been abandoned by their mothers, whose mothers have died, and sadlv some who have been attacked by their mothers. We have continued to make best Use of our Hospice/ H05Pital, "Angel's Place" We charge a rehoming fee for our anima15, partly to hlghli8ht the ongoing linanclal commStment of pet ownership. It would not be in the best interest of any of our anlmals to re-home them to people who could not afford their upkeep, financial commitment and care. We advise on the vafiOUS requlrements for different types ofanimals and do not rehome unless the adopter provides the right environment and facilities for our animals. We are proud to offer "full rescue back up" for all of our animals. n order to make some inroads into tackling the bigger picture, we sometimes directly reach out to people who are part of the irresponsible rehoming and breeding system which forms a large section of today's overpopulats'on ofdomestic pets and a lar8e proportion ofthe animals who need rescue. We will offer to neuter any resident pets for free. such a5 the mothers of the young who are being advertised for ffee, and to undertake home checks for animals being advertised. We believe that the 'online animal free ad community, will not usually seek help as this community makes it both free and easy to rehome pets that they no longer want, sometimes into totally the wrong hands such as those In the do8 tighting community. We have had a lot of success by directly approaching people ir) a non-iud8mental fashlon and offerin8 our help for free. Rescue Me Animal Sanctuary beneh'ts from havin8 a dedicated team ofvolunteers. who are a major asset to the charity and without whom we would not be able to function In the same capacity. Volunteers carry out a number of vital roles such as lin no particular orderl co-ordlnating anlmals with Ihe besi match of adopters: fostering animals; tran5POrting animals. varlous fundraisin8 actlvits.es (such as raffles, sales, our Bonus Ball and lottery, sale of wei8hin8 in clothing, handba8$ and shoes whlch were not suitable for sale. sale of used stamps, printer cartridges, Bingo, Quii and Comedy nlghts. dog walks, collectlons, book and DVD sales), administration and finance.
RESCUE ME ANIMAL SANCTUARY We have a small but dedicated and experlenced slaff team. We have 2 staff on site between 9am and 5 pm every day, as well as Stephanle Taylor who Is employed as manager. Stephanie covers all out of hours matters such as evening and early morning medicatlon rounds, monitOTing of palliative animals and monitoring of mothers with pupples or kittens usin8 a camera sel up In their rooms. She also has a number of palliatlve, disabled or animals with complex care needs animals living in her home wilh her own animals. We also have Ouf own Veterinary Nurse who worked 34 hours a week. and we use a wegular team of locum Veterinary Surgeons in our own Vet Suite. We are also indebted to all ofour manysupporters and adopter5' lo our donors- for grantsand legacie5 received. to the other rescues and individuals who share our philosophy and with whom we work: to our trusted contractors and to those suppliers and professlonals from whom we receive services. FINANCIAL REVIEW AND RESERVES The trustees have decided to set the level of reserves at £60.1. being approximately three months of our usual regular expenditure. Approved by order of the board of trustees and signed on its behalf by Mrs H Prescott, Treasurer Date
Independent Examiner's Report to the trustee8 of Rescue Me Animal Sanctuary I report to the trustees oli my examinalion of the accounts of Rescue Me Animal Sanctuary (the charity) for tlie year ended 31st July 2025. Res onsibilities and basis of re ort As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act) I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examinalion I have followed all the applicable Directions given by the Charity Commission under section145(5)(b) of the Act Inde endent examinerfs statement l am a member of the Institute of Chartered Accountants in England and Wales and l am bound by their code of ethics. As the charity's income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 ACL I can confimi that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charty as required by section 130 of the Act; or 2. the accounts do not accord with those records. 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. Loz lan Wright, F.C.A Community Accountant Sefton Council for Voluntary Service 3rd Floor, Suite 3b Burlington House Crosby Road North Waterloo Liverpool L22 OLG
RESCUE ME ANIMAL SANCTUARY Statement of Flnanclal Actlvltles For the Year Ended 3111 July 2025 31.07.25 31.07.25 31.07.25 31.07.24 Unreslricted Restricted Total Total Funds Funds Funds Funds INCOME AND ENDOWMENTS FROM Notes Donations and legacies 230,585 865 231,450 113,810 Charitable activities 111,724 75.1(K) 186,824 86,135 Investment income 1,698 1,698 3,136 Other income Total 35 EXPENDITURE ON Charitable activities 175.409 53,965 229,374 385,575 Support costs: finance 2,918 Governance costs 4.919 4.919 9,770 Other Totsl NET INCOME/EXPENDITURE 160.097 22,(X)O 182,097 11941421 RECONCIUATION OF FUNDS Totsl funds brought forward 362 682 558 455 522,779 22.0 544,779 364,313 Transfer -63,890 Adjustment to ensure comparable fi'gures re annual leave not taken 63,890 -1631 TOTAL FUNDS CARRIED FORWARD 458 889
RESCUE ME ANIMAL SANCTUARY Balance Sheet 31. July 2025 31.07.25 31.07.24 Notes FIXED ASSETS Tangible assets 12 533469 410000 CURRENT ASSETS Debtors 13 48230 40710 Cash at bank and in hand 14 157947 84206 206177 124916 CREDITORS Amounts falling due within one year NET CURRENT ASSETS 15 47644 {10430 158533 114486 Amounts falling due after one year NEf AssFrs 16 147223 160173 544779 364313 Adjustment to ensure comparable figures Re annual leave not taken 15 1631 3fi2 &44Z7 FUNDS 17 Restricted funds: loan Restricted funds: x-ray machine Unrestricted funds 63890 22000 458889 64340 29997 364313 Adjustment to ensure comparable figures Re annual leave not taken 1631 TOTAL FUNDS 544Z
RESCUE ME ANIMAL SANCTUARY Notes to the Flnanclal Statements For the Year Ended 31 July 2025 I ACCOUNTING POLICIES Basls of preparlng the financlal statements The financial statements of the cliarity, which is a public benefit entity under FRS 102, have been prepared in actordance with the Charitie5 SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recomniended Practice applicable to charities prepaiing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191.. Financial Repong Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The financial statements are presented in sterling and all values are rounded to the nearest pound sterling. The charity 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 financial statements have been prepared under the hlstorical cost convention. The principal accountln8 policies adopted are set out below. Going concern At the time of approving the financial statements, the trustees have a reasonable expertation that the charity has adequate resources to continue in operatlonal exlstence for the foreseeable future. Therefore. the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Charitable funds Unrestricted funds are available for use at the discretion of the trustees In furtherance of their charitable objertives. Designated funds are unrestricted funds that are set aslde for specific future expenditure. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of any restricted funds are set out in the notes to the tinancial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charitv. Incorne Income Is recognised when the charlty is legally entitled to It after any performance conditions have been met. the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donation5 are recognised once the charity has been notlfled of ihe donation. unless performanceconditions require deferral ofthe amount. Income tax recoverable in relatr'on to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation, Income from 8rants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met. it is probable that the Income will be received and the amount can be measured reliably and is not deferred. Legacie5 are recognlsed on receipt or otherwise if the charity has been notifi'ed of an impending distribution, the amount is known, and receipt is expecled. If the amount is not known. the legacy istreated as a contingent asset. The trustees have a prudent regard to entitlementto legacies, as there are reports of increasin8 challenges to wllls. Interest on funds held on deposit is included when receivable and the amount can be rneasured rellably by the charity.. this is normally upon notificats'on of the interest paid or payable by the bank or visible on the bank statement. Expenditure Liabilities are recognised as expendlture as soon as there is a legal or constructive obligats'on committin8 the charity to that expenditure, it is probable that a transfer of economlc benefi'is wlll be required in settlement and the amount of the obligation can be ffleasured reliably. Expenditure is accounted for on an accruals basis and io
RESCUF. ME ANIMAL SANCTUARY has been cla*<lfted iinrter headSTrR< Ihat aBRfèRate cosls re.lilted to the caiep.ory. Expendlture on Charltablp clfjvltles Intliide.% ihe coEts Inciiired by the chxrily to enAble il to fiilfil Its core operatlon5. Other oxpendltiire ropresenls thoso ilems thal rto nol fall into any other headlng. T•nglble ftKed 8>%ets Tangible fixed a<sets are inltially rneasufed at tost and subsequently meèstjred at cost or valuatfon, net of depreciation and any Impalrment losses. Depreciation is reco8nised so as to write off the cost or valuatfjon of a55et5 less their resldual values over thelr useful lives. and is provided at the followlng annual rate5 on a 'straight line, basis: Dog kennels: 5% on cost Drainage system and treatment plant.. 3.33% on cost Secure fencing.. Io% on cost The land and buildings are maintained to a high standard and are therefore not depreciated. Cash and ush equlvalents Cash and cash equivalents include cash in hand. deposits held at call with banks. other short-term liquid investments with original maturitie5 of three month5 or le55. and bank overdrafts. Flnanclal liabllltles Basic financial liabilities. including creditors land bank loans if any) are initlally recognised at transathon price unless the arran8ement constitute5 a fi'nancin8 transactlon. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified a5 payable within one year are not amortised. Trade creditors are obli8ations to pay for goods or services that have been acquired in the ordinary course of operation5 from suppliers. Amounts payable are classifred as current liabilits'es if payment is due within one year or less. If not, they are presented as non.current liabilities. Trade creditors are recognised initially at transaction prlce and subsequently measured at amortised cost usin8 the effeth've interest method. Derecognltion of financial Ilabilitles Financial liabilities are derecognised when the charitvs contractual obligations expire or are discharged or cancelled. Governance Co$15 Governance costs comprise all costs involvin8 the public accountability of the charity and its compliance with regulatson and good practice. These costs include costs related to statutory audit and le8al fees together with planning fees and membership of the Association of Dogs and Cats Homes. Taxatfon The charity is exempt from tax on its charitable activltles. Fund accountlng Unrestricted funds can be used in accordance wlth the charltable objectives at the discretion of the trustees, Restricted funds can only be used for particular restrlcted purposes within the objects of the charity. Restrictr'ons arise when specified by the donor OT when funds are raised for particular restrlcted purposes. Penslon costs and other post42tlrement beneflts The charity operates a defined contributfjon pension scheme. Contrlbutions payable to the charity's pension scheme are charged to the Statement of Financlal Athvitles In the perlod lo which they relate. li
RESCUE ME ANIMAL SANCTUARY 2 INCOME FROM DONATIONS AND LEGACIES 31.07.25 31.07.24 Donations and 8ift aid thereon Le8acies Contributions towards veterinary costs 144,826 50,716 95094 18716 113BJ.O 23.1.lJ Of which s 31.07.24 Care and treatment of Clyde Patvo pups Dizzy and Hollv Grate Ernie Bambi Total ecific doiiations: 20 145 30 iio 80 50 31.07.25 Food 7 dogs found in field Taz Puppies found in skip P kittens Moira-Rose Diesel Total 40 300 50 25 20 40 40 3 INCOME FROM CHARITABLE AcfiviTIES 31.07.25 31.07.24 Grants Adoptions and relinqulshments Fundraising 76.100 77,655 iooo 53520 31615 Of which speciftc grants: RSPCA for x-ray machine Marchig re community neuters Pets at Home for bespoke kennels Spent as per donorfs request 221)00 3100 50000 4 INVESTMENT INCOME 31.07.25 31.07.24 Deposit account interest 1628 3136 S OTHER INCOME 31.07.25 31.07.24 Contribution towards bills Waiver of fee by Grosvenor VAT Consultants Commissions Compensation from Barclays Bank re fraudulent activitv 800 5155 3499 800 2759 820 12
RESCUE ME ANIMAL SANCTUARY 6 EXPENDITURE ON CHARITABLE ACTIVITIES 31.07.?5 31.07.24 Payroll, social stciirity and penslons Self-eniployed manaEer (see note) Veterinèry care, modlcations. food, anlmal care Fundraislng expenses Heat and light Council tax and water rates Insuran Depreciation on kennels Depreciation of drainage system and Ireatment plant Depreciats'on of secure fencing Telephone and internet Posta8e, Stationery and administration Refurbishment and remodelling of premises Staff travel 113490 81401 55417 3527 4373 1130 1990 3949 7202 3152 2185 5580 516 274 541 344 522 617 236554 90 7 EXPENDITURE ON SUPPORT COSTS 31.07.25 31.07.24 Bank charge5 Loan repayment Fraudulent activity (Barclays Bank) 194 600 2124 8 EXPENDITURE ON GOVERNANCE COSTS 31.07.25 31.07.24 Knight Goodhead, Chartered Accountants fees re VAT submissions Grosvenor VAT Consultants fees to establish VAT status and rnake all backdated claims Surveys for new draina8e system and treatment plant Architerfs fees Radiats'on report Membership of Assouation of Dogs and Cats Homes Planning fees RCVS Veterinary Nurse re8lstratSon fee Sefton CVS Independent Examinerfs fee 1276 7582 3169 800 445 144 585 34 180 124 350 9 OTHER EXPENDITURE 31.07.25 31.07.24 Skips and minor repaifs Tree felling VAT disallowed Site supervision for building contractors Site facilits'es for building contractors Plant and skip hire for preparatory work on kennels Sundry expenses 2210 1710 705 3331 941 4.560 399 2328 191 13
RESCUE ME ANIMAL 5ANcfuARY 10 TRUSTEES, REMUNERATION AND BENEFITS 31.07.25 31.07.24 Salaiy as self-employed mana8er Included as a creditor in Receipts and Payments Account 25.C(JO 25000 ?50QO. Rescue Me Animal Sanctuary pvrthased premises, Bells Farm. in MÈlling. Merseyside durin8year ended 31" Julv 2018. This comprises of a house. land and outbuildings and the total purchase price wès £410,000. The trustees considei that because refurbishment of the premises included splitting the house into part dwelling and part animal rescue premises. the amounts spenl on refurbishment have not added any value to the premise5 overall. Rescue Me Animal Sanctuary had been oulbid on similar properties in previous years, and in order to secure Bells Farm, Stephanie Taylor, Founder and Trustee. loaned the charity the sum of £66.990. Trustees were of the opinion that Bells Farm was the m05t suitable property available to date and agreed to this arrangement. Ih The Loan Agreement for this was Signed by all Trustees on 12 February 2018. Clause 2 slates that: This Loan will be repaid in consecutive yearly instalments of £IO.(J)O each commencing on 6 February th 2019 and contr'nuing on the 6 February of each following year until 8 February 2025 with the balance then owin8 under this A8reement being paid at that time providing the borrower has sufficient reserves to do so and ALL the Trustees are in agreement to release the instalment. On 6 February 2019. a decision was made to defer repayment of the loan which was to be used for renovation work to enable the site to become fit for purpose wlth adequate facilities as soon as possible. The trustees therefore decided that as they will not be making any payment off the interest free loan frorn Stephanie Taylor, that they wish to charEe a nominal sum only. bein8 £800 included in the accounts as Income towards bills. and which has been deducted from the loan. After discussion by trustees exduding Stephanie Taylor, and having taken appropriate legal advice. a Generdl th Meetin8 of the trustees took place on 30 September 2020 at which it was resolved that Stephanie Taylor be paid remuneration of £25.000 per annum to provide full time management services, including to oversee the care and maintenance of the sanctuary. staff supervision and animal welfare, including out of hours. The trustees were satish'ed that thi5 is reasonable and that the remuneration does not exceed market rates, and that this is beneficial for the charity. Appropriate enda, Notes and Resolution were minuted and provided by 3 specialist Legal fi'rm. The trustees require someone to live in ai the premises. and Stephanie Taylor fulfils this role. Livin8 accommodats'on consists of a kitchen, lounge, bathroom and two bedrooms. one of which is often used as a quiet space for animals. A number of Sanctuary animals with palliative or complex care or behavioural needs Ibetween four and five cats and five or more dogs during the years in question) also feside in the living accommodation with Stephanie's own animals. Stephanie Taylor also covers all out of hours matters such as evening and early morning medication rounds. moniloring of palliats've animals and monitorin8 of mothers with puppies or kittens using a camera Set up in iheir roorns. The original interest free loan of £66,990 has been in place with an agreement that the charity does not need to p3y it back until in a posits'on to do so Iihis now stands at £63890 as at 31" July 2025. £64340 as at 31" July 20241. This affects Stephanie Taylor's ability lo purchase her own properly, whlch Is her inlents"on. The Trustees a150 acknowledge that Stephanie Tèylor has not drawn any of hef self-employed mana8ei's iemuneration, and has agreed not to do so until the charlty is in a posith'on to pay thls. As ai 31" July 2025, Stephanie Taylor is owed £120833 in self-employed salary1195833 as al 31. July 20241. It is noied that if the charity had lo pay loan interest on the £160173 owed as at 31" July, 2024 at a nott.onal rate of 5%. this would have cost the charity £8008. Therefore, the trustees feel that the amount charged as a conlribuh.on towards bllls is acceptable, being £800 pef annum. 14
RESCUE ME ANIMAL SANcfuARY The trustees have comniitted to repayln8 Slepl)anle Taylor £37, 500 of her backdated salary owed, to be repaid to her by 31" July 2026. Tlle Irustees will Inake fuither repayments Èach year until the debt owed to Stephanie Tèylor has been cleared. There We no other trustees. remuneratlon or beneflts In the year ended 31*1 July 2025 nor in the year ended 31" July 2024. It is noted that as at 31" March 2025. the charlty held £29938 and £75000 in the current and deposit bank accounts respectivelv. 11 STAFF COSTS 31.07.25 31.07.24 Payroll, social security and penslons go The average number of employees was as follows.. Rescue Me Staff member (whole time equlvalentl Being one full time staff member and 4 part time 2E Veterinary Nurse directly employed 0.85 IE 0.85 WTE No employee received remuneration of over £60.000. 12 TANGIBLE FIXED ASSETS Freehold Property Dog Dralnage Secure Totals Kennels and Fencin8 Treatment Plant Cost As at I" August 2024 Purchased during the year 410000 410000 2735 129839 2735 539839 iii 111616 15488 15488 410000 Depreciatlon Charged for the year 51 274 370 Net Book Value As at 31" July 2025 WDQ IOfiQ3.6 149Z2 L461 &334&9 As at 31" July 2024 13 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.07.25 31.07.24 HMRC VAT HMRC Gift Aid Legacy Other debtors 15491 11181 19656 1902 4823Q 34636 3951 212 15
RESCUE ME ANImALsANUAAy 14 CASH AT BANK AND IN HAND 31.07.25 31.07.24 Baiik deposit account Bank current account Paypal Petty cash 69308 12033 2847 18 57189 724 34 19AZ 15 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.07.25 31.07.24 Trade creditors Holiday pay accrued {annual leave not taken) Holiday pay accrued {annual leave not taken) adjusted for in the previou5 yearfs accounts Arrears of sèlary Stephanie Taylor 4541 5603 10430 1631 37500 4Z64A 16 CREDITORS: AMOUNTS FALLING DUE AFfER ONE YEAR 31.07.25 31.07.24 Stephanie Taylor arrears of salary Stephanie Taylor loan 83333 63890 95833 64340 17 MOVEMENT IN FUNDS 31.07.25 31.07.24 Restricted funds.. loan Restricted funds.. x-ray machlne Unrestricted funds Total funds 63890 2201x1 458889 64340 29 18 REEATED PARTY DISCLOSURES There were no related party transactions for the year ended 31" July 2025. nor fof the previous year. 19 PENSION SCHEME Employees are enrolled in the NEST pension scheme and the charity contributes 3% of each employee's gross salary. 20 GOING CONCERN At the time of approving the fi'nancial statements Ihe Iruslees have reasonable expectakn'on that the charity has adequate resources to continue to operate for the foreseeable future. Therefore. the trustee5 conth'nue to adopt the going concern basis of accountt'ng In preparing the h"nanclal slaiemenls. 16
RESCUE ME ANIMAL SANCTUARY Detalled statelnI of Flnanclal Actlvlttes For the Yeaf Ended 3111 July 2025 31.07.25 31.07.24 INCOME AND ENDOWMENTS FROM Donallons and legatles DonaD"ons and 8ift aid ihereon Le8a¢iÈs Contributions towards veterinary costs 141286 50716 35908 95094 18716 Charitable actlvltles Grants Adoptions and relinquishments Fundraising 761) 77655 36609 53520 31615 Investment income Deposit account interest 1698 3136 Other income ContribuDon towards bills Waiver of fee by Gr05venor VAT Consuliants Compensation from 8arday5 Bank re fraudulent acknvity Commissions 8(X) 5155 820 27 Total Incomlng rex•urc EXPENDrruRE Charitable artlvitles Payroll, social security and pensions Self*rnployed manager (see note) Veterinary care. rnedications. food, animal care Fundraising expenses Heat and light Council tax and water rates Insurance Depreciation on kennels Depreciation of draina8e system and treatment plant Depreciation of secure fencing Telephone and internet Postage. stationery and administfation Refurbishment and remodelling of premise5 Staff travel 113490 250 67051 3949 7202 3152 2185 5580 516 274 541 344 81401 55417 3527 4373 1130 1990 522 617 236554 44 Support costs Bank charges Loan repayment Fraudulent activity (Barclays Bank) 194 6(X) 2124 Expenditure carried forward 229374 388493 This pa8e does noi loim part of the staluloiy fr'nancial statements 17
RESCUE ME ANIMAL SANCTUARY Detalled Statement ol Flnanclal Actlvltles For the Year Ended 31" July 2015 31.07.2J 31.07.24 Expendltiire broijghi foNard 229374 388493 Other eNpenses Skips and mlnor repalrs Tree felling VAT disallowed Site 5upervi5ion for building contractors Site facilitie5 for buildin8 contrartors Plant and skip hire for preparatory work on kenne15 Sundry expense5 2210 1710 705 3331 941 4560 399 2328 191 Governance costs Knight Goodhead, Chartered Accountants fees re VAT subrnissions Grosvenor VAT Consultant5 fees to establish VAT Status re claims and make all backdated claims Surveys for new drainage system and treatrnent plant Architecvs fees Radiatr'on report Membership of Association of 008s and Cats Homes 1276 7582 3169 800 445 144 124 Planning fees RCVS Veterinary Nurse registration fee Sefton CVS Independent Examinerfs fee 585 34 180 350 Total resources expended 248149 400782 Net incomellexpenditurel 41 Note The surn of £25,000 was included as a creditor at 31.07.24 to cover the self-employed managerf$ salary. Thls pa8e does not form part ofthe statutory financial statements 18