**Charity Number: 1159571** ## **THE HUMANE EDUCATION SOCIETY** Report of the Trustees and financial statements for the year ended 31 December 2024 THE HUMANE EDUCATION SOCIETY ## **CONTENTS** ||Page| |---|---| |Trustees and Advisers|3| |Trustees’ Report|4| |Independent Examiner’s Report|8| |Statement of Financial Activities|9| |Balance Sheet|10| |Statement of Cash Flows|11| |Notes to the Accounts|12| |Revenue Account|18| |Expenditure Account|19| 2 THE HUMANE EDUCATION SOCIETY **TRUSTEES AND ADVISERS TRUSTEES** Mr C Barton Dr C Reed Mrs E Van der Zeil Mrs C Brown Mrs K Aarons Mrs M Stynes **CHARITY NUMBER** 1159571 **REGISTERED OFFICE** The Animal Sanctuary Newgate Wilmslow Cheshire SK9 5LN **BANKERS** NatWest plc 4 Grove Street Wilmslow Cheshire SK9 1EJ **FINANCIAL ADVISER** Jordan Edwards Swiftsure Wealth Management 1, Church Hill Knutsford Cheshire WA16 6DH Paul Gold Head of Private Clients Swiftsure Wealth Management 1, Church Hill Knutsford Cheshire WA16 6DH **INDEPENDENT EXAMINER** Mr A Pannell ACA CTA 8, Arlington Crescent Wilmslow Cheshire SK9 6BJ 3 THE HUMANE EDUCATION SOCIETY ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** ## **INTRODUCTION** The Trustees of the Humane Education Society present their annual report for the year ended 31[st] December 2024 under the Charities Act 2011, together with the financial statements for the year. The financial statements comply with the Charities Act 2011; the charity’s governing document, and 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[st] January 2015). ## **STRUCTURE, GOVERNANCE AND ADMINISTRATION** The charity is a Charitable Incorporated Organisation (CIO) with a constitution and was registered with the Charities Commission in December 2014. The Board of Trustees is responsible for the day-to-day governance and administration of the CIO. Decisions regarding rehoming and animal welfare are delegated to the staff except when significant veterinary fees are involved. Then the trustees will deliberate with the staff on the best way forward. The Board of Trustees is responsible for the appointment of new trustees. New trustees will only be appointed after due consideration is given to their eligibility, personal competence and skills. New trustees, when appointed, are inducted into the working of the CIO by the existing trustees. The Annual General Meeting of the charity was held on Wednesday 23[rd] October 2024, and at this meeting Mrs Elaine van der Zeil was re-elected to the Board of Trustees, and the resignation of Mrs Alexandra Brenninkmeijer was announced. Mr Colin Barton (Chair of the Board of Trustees) informed the members that although Mrs Brenninkmeijer had resigned as a Trustee she would continue to act as the charity’s treasurer. The Trustees have identified the major risks to which the CIO is exposed and have put procedures in place to manage those risks. ## **OBJECTIVES AND ACTIVITIES** The objectives of the CIO are: 1. to promote the education of young people and adults in the humane principles and right treatment of all living creatures; and 2. to promote humane behaviour towards animals by taking into its animal sanctuary animals that need care and attention due to sickness, maltreatment or poor circumstances, and treating and caring for them until they can be found homes. The CIO achieves these objectives by organising educational talks and visits to/from schools and groups, by providing volunteering opportunities, by offering work placements for college and university students, and by effectively running the Wilmslow Animal Sanctuary. Donations, legacies and grants received, together with the fundraising activities of the volunteers, provide the necessary funds for these activities. 4 THE HUMANE EDUCATION SOCIETY ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (continued)** ## **FINANCIAL REVIEW** A summary of the year’s results can be found on page 9 of this document. ## **Income** During 2024 income from charitable activities was £246,016 compared to £151,191 in 2023. During 2024 we received around £100,000 in legacies, compared to only £5,000 in 2023. However, donations in 2024 were even lower than the previous year and under 40% of the average of 2019-2022. We were unsurprised when donations fell in 2023 as there was a marked rise in inflation and the cost of living but had hoped that as inflation fell steadily during 2024 charitable giving would pick up. This was not the case for us. During 2024 we held several successful fundraising events on site. Our Easter Event was a great success, raising £1,025 and was followed by the Fun Day which raised £2,567. With the Afternoon Tea, plant Sale and a very successful Artisan Market in November raising well over £4,000 between them we had a successful fundraising year, especially since one of the Trustees matched all our fundraising profits. Sales on eBay continued to be robust, raising over £6,000 due to the tireless efforts of a few dedicated volunteers. We would like to thank all those who remembered us in their wills, in particular: Mr B Lovatt (£52,000) Lynda Muir ((£40,000), Shirley Ward (£5,000), Joan Sawyer (£3,500) and Mrs F Williams (£1,000) ## **Expenditure** Total expenditure in 2024 was £280,265 compared to £259,800 in 2023. The increased expenditure was primarily due to increases in wage costs, farriers’ and vets’ fees and repairs and maintenance. Some costs showed relatively small increases while some actually fell, a testament to the tireless efforts of the staff and trustees to keep the cost of running the Sanctuary to a minimum. ## **ACHIEVEMENTS** Throughout 2024 the Trustees held regular meetings to manage the affairs of the CIO and to develop strategies for moving it forward. The major achievements of 2024 were: 1. Upgrading the chicken accommodation and Gilbert’s arc, 2. Replacement of windows in the Queen and Kitten Unit and the Rabbit Ranch, 3. Starting to plan for the renovation of the buildings in the compound, and 4. Continuing to provide high standards of animal care and to rehome animals brought into the Sanctuary. 5 THE HUMANE EDUCATION SOCIETY ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (continued)** ## 1. The Chickens and Gilbert Two factors influenced the need to upgrade the chicken accommodation before tackling the rest of the compound, namely the state of the flooring in the existing hen barn and the on-going outbreaks of avian flu and Defra regulations regarding the housing of domestic fowl. The floor in the hen area was gradually become weaker and staff and volunteers could feel it sag as they walked over it. It was only a matter of time before it became a serious hazard. A purpose-built wooden hen barn was purchased and erected in the paddock that had previously been occupied by Bella Pig. A wooden roof was put over the barn to provide staff and volunteers with shelter when cleaning out the chickens, and the mesh caging (impervious to wild birds) was moved into the field close to it. When the hens are allowed to run free, they have access to the paddock, when there is an outbreak of avian flu they can be carried by the staff into the caged area. A similar roof was built over Gilbert’s arc to provide shelter for him and staff/volunteers from both sun and rain. It also helps to prevent the area in front of his arc from becoming muddy and churned up. 2. Window replacements The wooden windows in both the Queen and Kitten Unit and the Rabbit Ranch were becoming quite rotten and leaky due to the ages of the buildings, so these were replaced with UPVC ones. ## 3. Renovation of the Compound Buildings During the course of 2024 the staff held meetings to discuss plans for renovation of the buildings in the compound. This work was necessary as there was no water in any of the buildings which makes animal care much more difficult, the roof of the Isolation Unit was leaking despite several attempts by the Monday Men to fix it, the guinea pig accommodation was no longer fit for purpose and the flooring in some parts was becoming dangerous. The approach taken was to design the ultimate facility and then, once quotes etc had been received, scale back as necessary. Plans were sketched out by the staff and shared with the trustees, and gradually a design for a series of buildings that would be flexible enough to adapt to changing needs, included plenty of storage and had mains water began to emerge. It was anticipated that the final plans would be ready in early 2025, and that construction would at least start during that year 4. Animal Care and Rehoming Rehoming figures for 2024 are shown below: |Animal|Admitted|Returned|Rehomed| |---|---|---|---| |Cat/Kitten|193|4|123| |Rabbit|2|1|2| |Guinea Pig|4|0|5| |Equine|0|0|0| |Other|6|0|4| During 2024 a number of cats which we had been struggling to rehome were made site cats, while a number of site cats found their forever homes and left the Sanctuary. Site cat Jinxie had to be put to sleep, as did Estelle chicken and Paloma duck died. 6 T#rEFu￿FEW￿1lI8K￿I TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Icontinuedl STATEMENT OF TRUSTEES RESPONSIBILITIES Charity law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of ils financial activities for the period together with its assets and liabilities al the end of the period, and lo adequately distinguish any material special trust or other restricted funds of the charity. In preparing these financial statements the Trustees are required to.. a) Select suitable accounting policies and apply them consistently b) Make judgements and e$timate$ that are reasonable and prudent cl Slate whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards. subject to any material departures disclosed and explained in the financial statements, and d) Prepare the financial ststements on a going con¢em basis unless il is inappropriate lo assume that the charity 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 charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the Trustees-. (Chair of Trustees) Date THE HUMANE EDUCATION SOCIETY ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2024** ||**Unrestricted**
**/**
**Unrestricted/**| |---|---| |**Notes**|**Total Funds**
**Total Funds**| ||**2024**
**2023**| ||**£**
**£**| |**Income from**|| |Donations and legacies :|| |
Legacies|101,235
5,000| |
Subscriptions and donations|136,787
140,751| ||| |Investments (bank interest)|7,994
5,440| ||| |**Total Income**|246,016
151,191| ||| |**Expenditure on :**|| |
Charitable Activities
**2**|280,265
259,800| ||| |**Total Expenditure**|280,265
259,800| ||| |**Net Income/(expenditure) on charitable**
**activities**|(34,249)
(108,609)| ||| |Net gains (losses) on Portfolio Investment
**5**|(3,950)
8,828| ||| |**Total Net Income/(expenditure) for the year**|(38,199)
(99,781)| ||| |**Reconciliation of Funds**|| ||| |Total funds Brought forward|1,105,190
1,204,971| ||| |**Total Funds Carried Forward**|1,066,991
1,105,190| The notes on pages 12-19 form part of these financial statements 8 THE HUMANE EDUCATION SOCIETY ## **BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024** |**Note**
**s**|**2024**||**2023**|| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |**Fixed Assets**||||| |||||| |Tangible Assets
**4**||290,458||321,716| |||||| |Investments
**5**||375,804||379,754| |||||| |**Total Fixed Assets**||666,262||701,470| |||||| |||||| |Debtors
**6**|17,605||10,480|| |||||| |Cash at bank and in hand|391,339||404,886|| |||||| |**Total current Assets**|408,944||415,366|| |||||| |Creditors||||| |amounts falling due within one
year
**7**|(8,215)||(11,646
)|| |||||| |**Net Current Assets**||400,729||403,720| |||||| |**Total Net Assets**||1,066,99
1||1,105,19
0| |||||| |**The Funds of the Charity**||||| |Unrestricted Funds
**9**||1,066,991||1,105,190| The notes on pages 12-19 form part of these financial statements 9 THE HUMANE EDUCATION SOCIETY ## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024** |**Notes**|**2024**|**2023**| |---|---|---| ||**£**|**£**| |||| |**Cash flows from operating activities:**||| |**Net cash provided by operating**
**activities**
**10**|(15,565
)|(59,388)| |||| |**Cash flows from Investing Activities**||| |
Interest Income|7,994|5,440| |Purchase of Tangible Fixed Assets|(5,976)|(61,918)| |||| |**Net Cash used in investing activities**|2,018|(56,478)| |||| |**Cash flows from financing activities**||| |||| |**Change in cash and cash equivalents**|(13,547
)|(115,866
)| |
**in the reporting period**||| |
**Cash and cash equivalents at the**|404,886|520,752| |
**beginning of the reporting period**||| |||| |**Cash and cash equivalents at the**
**11**|391,339|404,886| |**end of the reporting period**||| Approved on behalf of the Trustees Celia Reed (Trustee) Date Date 10 THE HUMANE EDUCATION SOCIETY ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. ACCOUNTING POLICIES** ## **1.1 Basis of preparation and assessment of going concern** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with 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 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a Public Benefit Entity as defined by FRS 102. The financial statements have been prepared on the basis that this CIO (charity 1159571) and charity 207513 have always been part of the same reporting entity. Therefore, the assets and liabilities of charity 207513 (£200 cash at the bank) have been included in the balance sheet. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. There are no significant areas of judgements and key assumptions that affect items in the accounts except for depreciation which is detailed in note 1.8. ## **1.2 Income** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. Income is only deferred when the criterion for income recognition has not been met, and occurs in the following circumstances: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions, which must be met before the charity has unconditional entitlement. ## **1.3 Investment income** Interest on funds is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. 11 THE HUMANE EDUCATION SOCIETY ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1.4 Volunteers** In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. Further details of the contribution made by volunteers can be found in the Trustees’ Annual Report. ## **1.5 Expenditure** Expenditure is included on an accrual basis and is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. ## **1.6 Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. ## **1.7 Irrecoverable VAT** Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **1.8 Depreciation** Depreciation has been provided on tangible assets to write off their cost less estimated residual value over their expected useful economic lives as follows: |Land|Not depreciated| |---|---| |Buildings|10% written down value| |Motor vehicles|25% written down value| |Animal welfare equipment|10% of the original cost| |Furniture and office equipment|25% of the original cost| ## **1.9 DEBTORS** Sundry debtors are recognised at the settlement amount. Prepayments are valued at the net amount prepaid. ## **1.10 CREDITORS** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 12 THE HUMANE EDUCATION SOCIETY ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **2.CHARITABLE ACTIVITIES** |**Animal Sanctuary expenses :**
Feeding and care of horses and other animals
Blacksmith and veterinary fees
Salaries and NIC
Motor vehicle and travelling expenses
Rent, rates and water
Heatng and lightng
Telephone
Insurance
Printng, postage and statonery
Bank and streamline charges
Advertsing (fundraising)
Repairs and renewals
Sundry expenses
Depreciaton
Loss on disposal of fxed assets
Accountng and other professional fees
**3. STAFF COSTS**
Salaries
Natonal Insurance
Employer's pension contributon|31 Dec
31 Dec
2024
2023
20,046
19,604
46,571
43,354
135,786
124,040
1,928
2,200
1,159
1,273
10,224
10,684
638
1,610
4,660
3,871
1,046
1,001
450
302
5,441
6,095
10,916
7,082
2,669
739
37,234
36,366
0
399
1,497
1,180| |---|---| ||£280,265
£259,800| ||126,707
116,654
6,214
4,822
2,865
2,564| ||£135,786
£124,040| The average headcount of employees during the year was 5 (2023: 5) The Trustees received no remuneration during the year (2023 : £0) and did not receive any expenses during the year (2023: £0) No employee earned in excess of £60,000 in the current or previous year. 13 THE HUMANE EDUCATION SOCIETY ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **4. FIXED ASSETS** |**Cost**
At 1 January 2024
Additons
Disposals
At 31 December 2024
**Depreciaton**
At 1 January 2024
Charge in year
Disposals
At 31 December 2024
**Net Book Value**
At 31 December 2024
At 31 December 2023|**Sanctuary**
**Buildings**
**Motor**
**Vehicles**
**Animal**
**Welfare**
**Equipment**
**Fixtures &**
**Fitngs**
**Total**
**£**
**£**
**£**
**£**
**£**
629,285
37,170
30,491
35,028
731,974
0
0
2,043
3,933
5,976
0
0
0
0
0| |---|---| ||629,285
37,170
32,534
38,961
737,950| ||329,271
33,325
16,770
30,892
410,258
30,002
961
3,151
3,120
37,234
0
0
0
0
0
359,273
34,286
19,921
34,012
447,492| ||270,012
2,884
12,613
4,949
290,458| ||300,014
3,845
13,721
4,136
**321,716**| 14 THE HUMANE EDUCATION SOCIETY ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **5. INVESTMENT ASSETS** The charity holds an investment through Rowan Dartington investment advisers. This investment is valued at market value at 31 December 2024 in the Balance Sheet. Gains or losses in its value for the year are included in the SOFA. ||**2024**|**2023**| |---|---|---| |**6. DEBTORS**||| |Prepayments and accrued income|15,211|8,579| |Other debtors|2,394|1,901| ||––––––––|––––––––| ||£17,605|£10,480| ||––––––––|––––––––| |**7. CREDITORS: Amounts falling due within one year**||| |Trade creditors|5,627|6,129| |Accruals and deferred income|2,588|5,517| ||–––––––|–––––––| ||£8,215|£11,646| ||––––––––|––––––––| ## **8. RELATED PARTY TRANSACTIONS** Aggregate donations by the trustees to the charity: |**2024**|**2023**| |---|---| |£19,354|£18,985| There are no outstanding balances with related parties as at 31 December 2024 (2023: £nil). 15 THE HUMANE EDUCATION SOCIETY ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **9. ANALYSIS OF FUNDS** ||**Funds 1**||**Expenditur**|**Investmen**|**Funds 31**| |---|---|---|---|---|---| ||**Jan**|**Income**|**e**|**t**|**Dec**| ||**2024**|||**Gain**|**2024**| ||**£**|**£**|**£**|**£**|**£**| |Unrestricted funds|1,105,190|246,016|280,265|-3,950|1,066,991| The total net assets are allocated to the unrestricted fund, as there are no other fund types. ## **10. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES** |Net movement in funds
**Adjustments for :**
Depreciation charge
Loss on disposal of
assets
(Gain)/loss in Valuation of Investment
Interest Income
(Increase)/decrease in Debtors
Increase/(decrease) in Creditors
**Net Cash provided by operating activities**
**11. ANALYSIS OF CASH AND CASH EQUIVALENTS**
Cash in hand
**Total cash and cash equivalents**|**2024**
**2023**
**£**
**£**
(38,199)
(99,781)
37,234
36,366
0
399
3,950
(8,828)
(7,994)
(5,440)
(7,125)
15,476
(3,431)
2,420| |---|---| ||(15,565)
(59,388)| ||**2024**
**2023**
**£**
**£**
391,339
404,886| ||391,339
404,886| The following pages do not form part of the statutory financial statements 16 THE HUMANE EDUCATION SOCIETY ## **REVENUE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024** |**Income**
Legacies received/receivable
Subscriptions and donations
Interest on bank deposit accounts
**Deduct Expenditure**
(see separate schedule)
**Excess of Income over Expenditure for the**
**year**
Change in value of portfolio investment
**Net Income/(expenditure) for the year**|**2024**
**£**
101,235
136,787
7,994
246,016
280,265
(34,249
)
(3,950)
(38,199
)|**2023**
**£**
5,000
140,751
5,440| |---|---|---| |||151,191
259,800| |||(108,609
)| |||8,828| |||(99,781)| 17 THE HUMANE EDUCATION SOCIETY ## **This page does not form part of the statutory financial statements** 18 THE HUMANE EDUCATION SOCIETY ## **EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024** |**EXPENDITURE**
Animal Sanctuary Expenses
Feeding and care of horses and small animals
Blacksmith and veterinary fees
Wages, salaries and Social Security contributions
Motor vehicle and travelling expenses
Rent, rates and water
Heating and lighting
Telephone
Insurance
Printing, postage and stationery
Sundry expenses
Advertising (fundraising)
Repairs and renewals
Bank and Streamline Charges
Professional fees
-Accountancy
-Taxation, payroll & bookkeeping
-Other professional fees
Depreciation
-Buildings
-Motor vehicles & trailers
-Animal welfare equipment
-Furniture & office equipment
-Loss on disposal of Fixed Assets
**Total Expenditure**|**2024**
**£**
20,046
46,571
135,786|**2024**
**£**
202,403
38,681
1,947
37,234
280,265|**2023**
**£**
19,604
43,354
124,040|**2023**
**£**| |---|---|---|---|---| ||1,928
1,159
10,224
638
4,660
1,046
2,669
5,441
10,916||2,200
1,273
10,684
1,610
3,871
1,001
739
6,095
7,082|186,998| ||450
1,438
59||302
1,121
59|34,555| ||30,002
961
3,151
3,120
0||28,218
1,282
3,049
3,817
399|1,482| |||||36,765| |||||259,800| **This page does not form part of the statutory financial statements** 19 THE HUMANE EDUCATION SOCIETY Approved on behalf of the Trustees Date Celia Reed (Trustee) Date 20