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← Freshfields Animal Rescue

2024-12-31-accounts

Draft Financial Statements at 20 October 2025 at 15:48:39

Charity registration number 1160348 (England and Wales)

FRESHFIELDS ANIMAL RESCUE

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Young A Armstrong D Martin D Cox C Pope (Appointed 6 February 2024) Charity number (England and Wales) 1160348 Auditor Mitchell Charlesworth (Audit) Limited Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ Bankers Lloyds Bank plc 88-94 Church Street Liverpool Merseyside L1 3HD The Royal Bank of Scotland plc 15 Foregate Street Chester CH1 1HD Barclays Bank plc 5 - 6 Bangor Street Caernarfon Gwynedd Nth Wales LL55 1AE Solicitors Weightmans LLP 100 Old Hall Street Liverpool Merseyside L3 9QJ

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

CONTENTS

Page
Foreword from our Chair, Jane Young, and Director, Emma Jensen 1 - 2
Trustees' report 3 - 37
Independent auditor's report 38 - 42
Statement of financial activities 43
Balance sheet 44
Statement of cash flows 45
Notes to the financial statements 46 - 62

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

FOREWORD FROM OUR CHAIR, JANE YOUNG, AND DIRECTOR, EMMA JENSEN FOR THE YEAR ENDED 31 DECEMBER 2024

Welcome to the 2024 Annual Report and Accounts for Freshfields Animal Rescue.

This report is for you. As we reflect on 2024, we do so with immense gratitude for the unwavering dedication and commitment of our supporters and our incredible team. The following pages demonstrate what we do, why we are needed more than ever, and how we plan to face the future, determined to make the world a better place for suffering, forgotten and abused animals. We will report the hard work, happy endings and the many achievements we have made together for vulnerable animals in 2024. None of this work could have happened without compassionate people coming together to deliver an excellent service for animals who have nowhere else to turn. We are immensely grateful for everyone who has been part of our mission this year. We’ve saved lives and given hope and a new future to a great many people and pets.

We do this because we passionately believe that every animal matters.

The world is an unsafe place for too many animals. The problems animals face are growing larger and more complex every day. More animals than ever are affected by the consequences of urbanisation and human habitation. More animals are at the mercy of over-breeding, poor environmental and food production practices, and cultural assumptions that place the lives of animals in a category marked ‘disposable’.

Our front-line services are needed more than ever.

We have had much to celebrate amidst these difficult times, thanks to the continuing support of our loyal supporters and those funders who believe in us and our mission and help us to achieve it.

We were proud to launch our new Liverpool Cattery Unit in March of this year, marking a significant development in our mission to care for vulnerable animals.

We were delighted to secure funding from Pets Foundation and the Jean Sainsbury Animal Welfare Trust to develop the most innovative and life-changing project in our history. The Petmobile Project will begin to deliver services in Autumn 2025. This fully-equipped mobile unit will go into the heart of our local communities, engaging pet owners who may not be proactive in seeking help from local services. We look forward to reporting on the project’s impact in next year’s Annual Report.

We employed our first ‘Rescue Representative’ in Wales, raising awareness of our work across the country and making sure that our supporters have the best experience possible when they connect with the rescue centre.

We have made major improvements to our facilities and put significant resources and time into the development and training of our staff.

We worked hard to maximise every precious resource to help more animals, do more with less, and achieve better outcomes. We brought together the staff, volunteers and an incredibly wide range of community individuals and business supporters to step up to the unprecedented level of need for our services.

We increased our reach and supporter base, and developed more business and community partnerships, with many local businesses giving their time to volunteer and become part of our team on the ground.

Today, we look forward to the future with a sense of purpose and hope. As we celebrate this year’s successes, we’re also preparing for the road ahead. In 2025, we will continue to push for lasting vital change whilst keeping the individual lives we strive to protect at the heart of our mission. Together, we are building a world where all animals can live free from suffering.

That starts with a belief that each and every one of us can change the world, even if it is just for one animal at a time. Each person’s positive actions and choices today will help to progress the substantial human behaviour change needed to reduce the large-scale animal suffering we see now.

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FOREWORD FROM OUR CHAIR, JANE YOUNG, AND DIRECTOR, EMMA JENSEN (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

To be a supporter of Freshfields Animal Rescue is to sound a rallying cry. We are an active voice for those who have none, and you are a part of that groundswell of support. We have witnessed the remarkable strength of a collective will, and the impact that can have on the lives of animals every day, here at Freshfields.

We stand with you in your determination to demand changes to systems of exploitation and cruelty. We stand with you in channelling our energies into eradicating the root causes of animal suffering. We know that it is sometimes hard to hear about the ways in which animals are in pain and desperate need around the world. But we also know this: we always believe that we can win the hardest, most intractable battles. And with you by our side, we always will.

Thank you for transforming the lives of animals every day.

..............................

Jane Young

Chair

Emma Jensen Director

Date: .........................

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TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 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 January 2019)".

Objectives and activities

Freshfields Animal Rescue was founded in 1979, upon the simple premise that all life matters. That foundation has only grown stronger as the scope of our work has expanded. Today, over 46 years on, equal consideration for every species of animal remains at the forefront of our work along with our promise to never put a healthy animal down and prevent suffering of any kind.

We recognise that the fate of animals is inextricably linked to the impact of human attitudes and actions. We are driven in our commitment to inform, support and initiate changes in peoples' actions, leading to a better future for us all.

Our Charitable Purpose

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, and other facilities for the reception, care and treatment of such animals; and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.

Our Mission

To make a great quality of life possible for all vulnerable animals.

Our Vision

A world where all people protect animals and value nature.

Public benefit

The trustees are satisfied that all of the activities undertaken by the charity in pursuance of its objects are for the benefit of the public.

The trustees have had due regard to the guidance published by the Charity Commission on public benefit.

Our People

Freshfields Animal Rescue is made up of a wonderful, diverse, and incredibly wide variety of people from all walks of life, ages, backgrounds and experiences. We are all united by an unwavering intention to stop the suffering of vulnerable animals. We welcome everybody who can help us achieve this. We always say that the team on the ground is just one part of our community: The rescue team includes our community supporters, whose broad contribution we value greatly and recognise are equally a part of the team as our staff and volunteers.

Our Staff

Working across 2 rescue centres and 5 charity shops we have the equivalent of 29 full time staff. The decades of experience and the depth of expertise shared by the staff are essential in ensuring that we consistently maintain high standards of care, and that we are accountable to our funders, our supporters and donors, and that we put the welfare of the animals first at all times.

Our Volunteers

164 Volunteers bring life, energy and passion to our charity. They enrich our organisation and make it possible to release staff to attend to work which requires specialist knowledge and expertise. We are incredibly fortunate to have such kind and dedicated volunteers fulfilling a myriad of vital roles, some of whom have dedicated over 20 years to the rescue. We are grateful and humbled by their generosity and compassion. They truly are our real-life heroes and animal advocates.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Our Values

We value life – we will never put a healthy animal down* or pass animals to rescues who may.

*unless an animal presents an insurmountable safety risk to people.

We value all life – equal assistance for every species of animal remains at the forefront of our work. We don’t believe we are more worthy or more valuable than other species.

We value nature – we respect the natural world and are passionate advocates for improving our stewardship of the nature that sustains us all, and not abuse our advantages within that system.

We value excellent care – when we take responsibility for a life, we commit to doing it well.

We value compassion – We are motivated by empathy for animals who are suffering, and for people who need our help and support without judgement.

We value integrity – We deeply value and respect our supporters. We demonstrate our appreciation for the trust each supporter places in us by delivering on their expectations to help as many animals as we can, to do it well, with best use of every pound we are gifted for this work.

We value partnerships – We know we achieve lasting change by working better together.

We value responsibility – we believe every person can and should do something to make a positive difference, redress imbalances, and recognise the impacts we have on the lives of animals and wildlife

We value positivity – Every tough job can be maintained when you have the support of positive can-do people, who know they make a difference and encourage others to take decisive action.

Our Beneficiaries

Our primary beneficiaries are animals:

a) Rescue, rehabilitate and rehome companion and farm animals such as dogs, cats, horses, rabbits, birds, ferrets, sheep, pigs, ducks, chickens, and more.

b) Rescue, rehabilitate and re-release struggling local wildlife that most commonly includes hedgehogs and around 25 species of wild birds.

Our secondary beneficiaries are people:

a) Adopters – receive physical and mental health benefits from somebody to love, improved physical and emotional well-being, and opportunities to connect with others. In some cases, a reason to live. b) Surrenderers – people struggling financially, physically or mentally; needing the reassurance that their pet will survive when faced with no option but to give them up. c) Volunteers – 164 volunteers this year have in various roles: accessed scarce work experience, made progress towards veterinary and animal welfare qualifications, improved their mental and physical health; gained a sense of belonging and purpose, enjoyed developing new skills, connections and work-experience.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Some Stand-Out Statistics from 2024

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Our Five-Year Strategy – Overview and Progress

We are 3 years into our Five-year strategy for 2022-2027. In the first 2 years we have concentrated on building resilience for the future by improving our core functions to ensure we succeed in our mission. To robustly respond to ever-growing need, we must, as care providers, deliver our services to an excellent standard, for 365 days a year.

We have implemented our strategic aims in 2024 by focusing on helping as many animals as possible and doing it very well. The next three years will see us expanding our preventative work and developing mature and meaningful partnerships, to help more animals and to do it better than ever.

Our Five-Year Strategy connects 5 elements for long-lasting change:

Succeed – animals and nature are depending on us. We take that responsibility very seriously, and we must be successful for them. We recognise the importance of strong leadership, accountability, adaptability, staff expertise, and of making the very best use of every precious resource.

Respond – be able to meet the needs of as many vulnerable animals as possible. We aim to increase our ability to rescue and respond to the urgent needs of 70% more animals in the next five years.

Prevent - animal suffering and the human actions that often cause it, by committing 25% of our resources to rescue and preventative work.

Excel – carry out every task and deliver every aspect of our work to a very high standard. We do this by investing in our teams and facilities and always challenging ourselves to be improve our practice and our abilities to achieve more for the animals.

Connect – join with others to do more, change more, learn more and share more. We are ever mindful that we are but one cog in a massive community effort.

We measure progress towards our Strategic aims using the following methods:

Delivering and Progressing our Priority Aims in 2024

Strategically, we are halfway through our 5-year plan and on track to achieve our desired outcomes by 2027.

STRATEGIC AIM - SUCCEED

We have continued to work with aligned focus and direction across the charity, ensuring that our foundations are as strong as possible, so that we may withstand the future challenges that we know we will need to address in the future. With clear focus and a solid, financially responsible operational management structure, we strive to ensure that our rescue team are happy, well trained and supported. We have carried out a staff restructuring to remove a layer of management, to make best use of valuable resources, improve communication and tap into existing staff expertise and passion.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We made 3 important appointments to help us build our supporter base in Wales and our volunteer capacity in all areas. We were delighted to welcome our part time Rescue Representative in Wales (July), our part time Volunteer Coordinator (Nov) and our new Trustee, Chrissy Pope, in June. They have brought a wealth of positive contributions to our work, and their skills and experience will benefit the animals enormously.

We have worked hard to ensure we can evidence our value and our impact in helping more animals better than ever, whilst consistently providing excellent care.

Financial Sustainability

Our overall income this year is £1,123, 371, which is slightly down on our income for 2023, but within a standard income range for us.

Our expenditure increased to £1,497,131, which continues a concerning trend of rising costs in every aspect of our work.

Income in 2024 has thankfully been quite consistent with that of previous years. We note, of course, the figure of 40% of our income which is reliant on gifts in wills, for which we are truly grateful. This figure is broadly in line with other rescue centres in the UK. We are in no doubt that it is these that keep the rescue going. We continue to work hard to diversify our income streams, to mitigate the risk of one income stream reducing, and to ensure that we have a strong and resilient financial foundation.

The biggest risk for us right now comes from the continuing rising costs from increases in the National Minimum Wage employer contributions. We wholeheartedly support this for our deserving and hard-working staff, who sacrifice their personal gain, and needs, to their commitment to preventing animal suffering. We also recognise that this does place extra pressure to increase our income.

We are seeing continued increases in the costs of utilities, food and veterinary medicines. We are carrying out most Liverpool veterinary procedures in house; however, costs of supplies and vet-advised foods coming from Europe combine to increase this area of expense by 40%. We expect this to continue next year, and we continue to experience difficulties with supply shortages.

We will continue to closely monitor the effects of growing costs and the cost-of-living crisis which is impacting every organisation and business across the UK.

We are committed to making the most of every penny, in the way that our supporters would expect.

Reserves policy: To ensure we are sustainable and responsible; we endeavour to maintain a reserve of around £600,000 which would ensure the running of the charity for 6 months. Currently unrestricted reserves amount to £488,478 of which £56,400 is reflected in tangible fixed assets. We are currently below our target reserve due to increasing cost pressures.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Income Sources

Gifts in Wills continue to be our most vital source of funds, covering a significant 33% of our annual costs. This year legacies were £294,350.

We are grateful beyond words to the wonderful and compassionate supporters below, who have enabled us to develop facilities fit for the future that help us help more animals better. We are ever mindful of our responsibility to make our legators and their families proud. Our deepest gratitude goes to:

Marie Elizabeth Tonge Raymond Pedder Pamela Heathcote Terence Prescott

Pamela Heathcote Geoffrey Thomas Rice Florence Mary Griffiths Dorothy Anita Eden

Vivien Evelyn Scutt

Cecilia Pritchard Stan Smith Rhona Mary Meadley Crawford legacy

Patricia Streadbury Mavis Linforth Estate Glenys Hughes Monica Mary Laker Enid Dorothy Ellershaw Vera Hughes

Claudette Ann Storer George Spence

Anne ElizabethLevesley

Income from general donations has seen a reduction of over 10%, demonstrating the challenges faced by charities and business across the UK as a whole. The current economic crisis is having a disproportionate impact on our local communities.

Our charity shops continue to go from strength to strength, raising vital funds for the animals, and showing an increased income of £20,000 this year, with income of £421,708. We are always grateful for the consistently hard work of the shop managers, and their committed, loyal and passionate team of volunteers who selflessly arrive every day with a determination to get every penny possible to transform the lives of the animals. We take additional pride in this fundraising approach as it is environmentally great practice to recycle and repurpose goods, and it is of enormous value to people who are struggling with the cost of living.

Trust Funding: We have achieved £53,000 in grants from trusts, foundations and funders as we demonstrate what we can achieve with their support and their belief in our ability to make a lasting impact on the lives of vulnerable animals.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We are especially thankful to those organisations who have the insight and understanding that our work supports actions which address the injustices and suffering of animals, largely because of human actions, when 99% of other funding organisations still choose people as their sole beneficiaries. This needs to change; until then we are grateful for every organisation and individual who steps up to help.

Pets Foundation

As the year came to an end, we got the news that Freshfields Animal Rescue would be one of the beneficiaries of the Pets Foundation’s ‘Prevent’ Awards, with funding across the next 3 years to support our ‘Petmobile’ Project. This exciting initiative will see us taking a mobile unit into the heart of some of the most disadvantaged communities across Merseyside, offering practical help and advice to help people to keep their pets in their homes.

Jean Sainsbury Animal Welfare Trust

We were delighted to receive £20,000 from the Jean Sainsbury Animal Welfare Trust, providing funds to purchase are equip the van for the Petmobile project, which will be launched in Summer 2025.

We would like to thank the Rose Animal Welfare Trust for their kind donation of £10,000 for medical care costs, helping us to ensure that the animals get the care they need.

Geoffrey and Pauline Martin Trust awarded £10,00 for veterinary care for the cats at our Liverpool Centre.

The Betty Phillips Charitable Trust awarded £5,000 for vet fees for the dogs at Freshfields.

The Animal Defence Trust awarded £2,000 for the fencing for the Dog Enrichment Field.

Our friends at Animal Friends Insurance gave £1600 for the provision of mud mats for our Wales centre, to provide a level ground and avoid injury and pain for the horses and ponies.

We are deeply grateful to the following Trusts and Foundations for their support with veterinary costs and general purposes:

ANIMAL FRIENDS INSURANCE

BAKER FAMILY TRUST

BARRY GREEN MEMORIAL FUND

GALLIMORE TRUST

GROUNDWORK TRUST

LEE BAKIRGIAN FAMILY TRUST

MARCHIG TRUST

MAYOR OF SEFTON CHARITY FUND

N M SMITH CHARITABLE SETTLEMENT

SYLVANUS CHARITABLE TRUST

WILLIAM DEAN COUNTRYSIDE TRUST

CASTANEA TRUST

PHILLIPS CHARITABLE TRUST

ROSE ANIMAL WELFARE TRUST

ALICE NOAKES MEMORIAL CHARITABLE TRUST

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

ROBERT AND EVELYN MAUD HALL TRUST

BETTY PHILLIPS CHARITABLE TRUST

H&H COUNTRYSIDE STEWARDSHIP TRUST

BARRATT FOUNDATION TRUST

Community Appeals

Our most dedicated supporters once again kick started our You Are the Answer End of Year Appeal, with their pledges providing the platform for the public appeal throughout December.

Our End of Year Appeal in 2024 raised a wonderful of £57,091! Our endless gratitude goes to everyone who gave money to rescue animals in these challenging personal times. We were very pleased to welcome some of our most committed supporters for a visit and a tour of the rescue centre in the Summer, showing them the incredible impact they have on the lives of rescued animals every day, and introducing them to some of the animals whose lives they have changed.

STRATEGIC AIM - RESPOND

We never lose sight of why we do this work. Everything we do is in pursuit of our goal to meet the needs of as many animals as possible.

In 2024, we were able to provide direct care via admittance into our rescues for a total of 1,293 animals .

Cattery Liverpool and Cattery Wales – we are beyond delighted at the unsurpassed success of both Catteries this year, who have rehomed more cats and kittens this year than in past 10 years or more. Importantly, we have done all of this and achieved every care quality standard, improving the accommodation standards to bring them into line with the excellent quality of care delivered by our wonderful staff and volunteers.

Our investment in the cattery staff, veterinary team, the facilities and the review of our daily operations have combined with the absolute drive and dedication beyond expectations of the cattery staff and volunteers.

Thanks to the continuum of care now provided at the centre, from intake to isolation to post-surgery and general accommodation, we can report that we rescued and rehomed 443 cats in 2024. Every one of these cats had their lives transformed, thanks to you.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Liverpool Cattery

DAVES’ STORY

This is the story of a very special boy called Dave.

Dave had been living on an industrial park alongside a feral colony, and being fed by the workers of a local haulage company in Knowsley.

The kind people who looked out for Dave realised his health was starting to deteriorate and took the decision to bring him into Freshfields. We’re very glad they did. When he came to us, Dave was thin and in poor condition. He looked like a very old cat, but in fact our vet assessed him at around only 8 years old. He was filthy, no white fur, just dirty grey from years of roughing it. We had a lot to do to turn Dave’s fortunes around.

Fortunately for him, his life changed for the better from the minute he was carried through our front door.

We started from scratch, giving Dave a full health assessment and ensuring he had our core medical treatments of vaccinations, neutering, medication, flea treatment and worming. Our vets discovered that Dave’s teeth needed a lot of attention. He was also hyperthyroid, FIV positive, and appeared to be profoundly deaf. We devised a Care and Treatment Plan and got to work.

Because of the continuum of care provided by our new Cattery Unit, Dave could progress smoothly through the different stages of care he needed throughout his rehabilitation and recovery. From his temporary stay in the isolation unit, to ensure he was protected from infection, through to his surgery and post-operative care in a calm, quiet environment, Dave was soon well enough to move to one of the pens in the main accommodation block. He began to put on weight, his fur started to shine, and he was clearly feeling much better about life. We loved his personality and were determined to find him a forever home, where he could leave the worries of his street life behind.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

We hoped that Dave would not be overlooked because of his medical issues, and thanks to a wonderful local family, Dave is now in a home full of love and comfort. He enjoys supervising catering arrangements in the kitchen, watching cooking shows on TV, then having a well-earned rest in his favourite bed.

The staff at the haulage company who cared for Dave for so long have stayed in touch and have become part of the wider Freshfields family.

It took a big team of people to transform Dave’s life, and we can’t thank you all enough for helping us to help Dave.

The Kennels

2024 saw Freshfields Kennels Unit undertake the most ambitious training and development programme we have ever delivered, with a significantly expanded emphasis on behavioural support. We believe this is now an essential requirement in rescue, as an ever increasing number of dogs require basic socialisation or behavioural support to enable them to overcome the barriers preventing them from the chance of a home. We temporarily closed to new admittances to focus on enabling our staff team to fully participate in bespoke training sessions which addressed every area of the dogs’ wellbeing, from admittance, rehabilitation, physical and emotional health behavioural support to rehoming. We have examined and reviewed every aspect of our daily functions, to ensure we meet all care and facility best practice standards set by the Association of Dogs and Cats Homes (ADCH).

This project was given a real boost when we appointed a fantastic new Kennels Manager in January 2024, bringing over 20 years’ experience. Together with a team of established and fresh talent, this has since resulted in many of our longest-term dogs, who have been at the rescue for 5 or more years, being gently supported into new homes. This is proving to be time and investment well spent and we look forward to reporting even more positive outcomes in 2025. We are thankful for the guidance and professional input of our friends and colleagues in the animal welfare field in making this possible. We are very excited about this team and what we know they will achieve next.

BELLE’S STORY

One of the first dogs to benefit from the new approach was Belle. This lovely 10-year-old Bulldog Cross saw many of her kennel-mates go on to find happy homes before her. To our dismay and disappointment, she was always overlooked for adoption, possibly because of her age. Belle was very fearful when she first arrived and needed a gradual gentle introduction to people to help her to overcome her anxiety. When confident, Belle was a gentle and spirited character, who loved cuddles and days out on the beach with her human friends.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We worked on building Belle’s confidence around visiting potential adopters, who often hope for signs of affection from their new family member, to help Belle to secure the home we knew she deserved and could truly flourish in.

We launched a fresh appeal in Autumn 2024, highlighting Belle’s fantastic personality and the joy she could bring to whoever was fortunate enough to be her new guardian, resulting in Belle having the best Christmas present she could ever have.

Monica and Carmel fell in love with Belle at first sight, and they worked with staff and volunteers on a graduated introduction, spending time at the rescue centre taking Belle on walks. Our staff gave them ongoing support, structured advice and guidance during the ‘getting to know you’ process and steps to continue at home, which the family followed when they took Belle off to her new life as part of a real family.

Carmel said ‘Belle waits at the front door for a walk every morning, loves sunning herself in the back garden and likes to chat over the fence with Henry, the dog next door.

She's only been part of our family for a few days, but she's made a massive impact. She has 2 walks a day, enjoys sitting in the conservatory and barking at the pigeons, and settled straight away with Monica on the sofa on her first night. We were nearly in tears that evening.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We didn't know how much we needed Belle until she came into our lives’.

Belle in her favourite sunny spot in the garden.

Small Animals Unit

In another very busy year for our Small Animals Unit, we were very glad to be able to have rebuilt and improved the largest section of the unit for better use of space, improved ventilation and light. This took nine months, and we had to accept that the numbers of animals we could help would reduce during this time but would have substantial long-term benefits for small animals in the future, so it was well worth the temporary disruption.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Wildlife Unit

Hedgehogs – the First 48 hours

We transformed our working practices on admissions of hedgehogs in 2024, with the specific aim of increasing the save rate of our hedgehogs.

We have done this by focusing on the crucial First 48 Hours in our care.

The results have been remarkable.

We identified that we were losing hogs disproportionately in the first 48 hours. We had already been collecting data in terms of hogs admitted and corresponding survival rates. We sharpened our focus and analysis and knew that we could improve our outcomes in this area.

In 2023, we were taking samples of faeces from the hogs when they first came into the rescue centre and testing them for parasites.

In 2024, as well as taking faecal samples and testing for parasites, we decided, in consultation with our vet, to adjust the hogs antibiotics, steroids and parasite treatment protocols.

In January 24, we began to add in antibiotics and steroids at this early stage. We wanted to see the impact across a full year, and how this affected the health and survival and release figures.

In 2023 we had 301 hogs admitted and 153 died, with 36 PTS.

Only 65 were released and we had 80 over-wintering.

The ratio of deaths/admittances was 153 out of 301.

In 2024, with the extra medication and intensive treatment plan:

We admitted 299 and lost 115.

The ration of deaths/admittances was 115 out of 299, an improvement of 38 saved hogs.

How We Did This

We add in 1 week’s worth of antibiotics on top of a worming medication, and add in 3 days of steroids following the antibiotics, to address the live and dead parasites which are in the process of leaving the hog’s system.

We X-rayed more hogs following the initial treatment programme to assess and monitor the outcomes, particularly the hogs who had an overburden of parasites in their system.

Increasing numbers of hogs are presenting with tumours, a by-product of an over-abundance of parasites. The parasites affect the lungs, liver and heart, with tumours presenting all over the body. Early intervention has meant that we were able to save more hogs by taking X-rays earlier in their Care Plan.

Draft Financial Statements at 20 October 2025 at 15:48:39 FRESHFIELDS ANIMAL RESCUE

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We want to do even more in 2025.

By bringing forward the active medication plan and carefully monitoring the weight, health and wellbeing of the hogs, we can save more lives in our bid to tackle the ongoing threats to wildlife in the UK. Our aim is to have an increase release rates by 20% instead.

Our education package will be going out to the public, to enlist their help and ask them to know when a hog needs help and get them in as soon as possible. We have regularly seen hogs brought in by well-meaning people who have kept them warm for a few days, before bringing them in, and it is then too late.

We will aim to achieve even better results in 2025 as we have secured the funds for 3 Brinsea TLC-40 Eco Series II Digitally controlled incubators. This will provide extra support for the care needs of young, sick, injured or weak animals, and has all the features we need for this programme.

We completely refitted the existing Hedgehog Hospital, and secured funding for sturdy, robust metal shelving and a new roof, to further improve the standard of the accommodation for this most endangered species.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

We have been able to restart our much-valued Bunny Bonding service. Rabbits are very social creatures, and far too often they are bought from a pet store or a breeder as a single pet. We never rehome rabbits on their own, and we invite people with one rabbit to come into the centre, and let us help them find a mate for their bunny. Our staff have cameras in the pens, and monitor the rabbits’ activities, looking for signs of bonding including grooming and snuggling together.

This fantastic programme brings the benefits of improving the quality of life for 2 rabbits and rehoming a rescue rabbit to a responsible rabbit owner. We saw 20 rabbits like Duke (pictured below, and with his bun friend Dolly) find love and companionship in this way.

The staggering rise in pet relinquishments is keenly felt in our Small Animals Unit. Requests to take in unwanted small animals continue to outstrip our capacity to take them in, and we do our utmost to help them, sometimes co-ordinating with other rescue centres to help to find them a rescue space.

We continue to be frustrated by the buying habits of the public and lack of knowledge of an animal’s needs where small animals are concerned and reiterate the ‘Adopt Don’t Shop’ message. Until we can effect significant change in the public’s habits, we need to double the size of the current unit to address this issue. We have upgraded the quality of the current facilities to provide the best possible environment for the rabbits, domestic birds, ferrets, Guinea pigs, hamsters and terrapins we care for each year.

Max and Milo, (above), are 2 bonded guinea pigs who found their forever home together after being rescued with 7 other guinea pigs from one household.

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We are also moving the Hedgehog Hospital to a better facility, which is soundproofed and better adapted for nocturnal animals, reducing noise and stress, thus aiding speedier recovery. Plans for this are in progress and we look forward to telling you more about them next year.

Farm

After their successful move to the lovely surroundings of our Wales Centre last year, the Farm Crew had even more good news. Every farm animal who was previously at the Liverpool Centre has now gone off to pastures new in a wonderful loving home!

Following a successful home check the former Farm Family went off together to their new home. They are all treated like royalty, which is just what they deserve.

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Jurgen in his new orchard

In May, one of our supporters came to look at adopting Skye, one of the pigs who had been with us for many years in her Liverpool home.

We couldn’t believe it when she offered a home not just to Skye, but to Jurgen too!

Jurgen couldn’t be happier as he loves to roam and have adventures, and he’s now got acres of space in which he can cause mayhem, which he says he was born to do. We were delighted to hear from his new guardians that he settled in immediately in his new home.

They tell us that he loves his new ‘hut’ (it’s more of a chalet, really) and enjoys rolling in every one of the designated muddy areas on the front field.

Our Christmas card from the inseparable Larry, Ned and Jacob, who went happily to their new home this year (above).

STRATEGIC AIM - PREVENT

Our strategic aim to increase our preventative work has begun in earnest. We are seeking to develop an innovative new project in the form of a ‘Petmobile’, which will see us tackling the root problems of pet abandonment and homelessness, and going out into our local communities to help keep more people with their beloved pets. We have submitted our proposals for a 3 year pilot scheme to the Pets Foundation, and the decision is pending.

We have already secured an award of £20,000 from the Jean Sainsbury Animal Welfare Trust to purchase a high-top van, which will be converted and fully-equipped. This project will see us connecting with a wide range of community partners, linking together support services for people as well as pets to help achieve mutual wellbeing and stability.

We expect to develop the scheme next year with a view to launching it in Autumn 2025. We are so excited about the potential we now have to help so many more animals by preventing their need for rescue spaces in every creative and practical way possible.

This is an important step for us as a charity. We strongly believe that the animal rescue sector as a whole will need to adjust their approach with a shift to prevention if we are ever to be able to manage the crippling and ever expending pet welfare crisis.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

STRATEGIC AIM – EXCEL

We have made some substantial improvements over the past few years, and this year has been no exception in our determined efforts to help more animals and do it better than ever. We are proud of these achievements and the people who make them possible.

The Veterinary Team – our very own Supervets!

What would we do without Catriona, Sarah and Jude? The animals benefit enormously from their expert care and compassion, and we are constantly amazed at the number of miracles they perform every day. With 2 days per week of veterinary surgeon time, and 3 days per week of vet nurse time, we have been able to increase the number of veterinary treatments, consultations, surgery and routine vaccinations we perform onsite. This reduces stress for the animals, transport cost and time for the staff, and recovery time post treatment and surgery.

Our Veterinary Care Programme:

Preventative Veterinary Care:

All animals admitted to Freshfields Animal Rescue are examined by a vet and vaccinated with core vaccines. Dogs and cats are treated against parasites and cats receive a 2-week course of probiotic treatment when first admitted, which has reduced outbreaks of gastric and respiratory disease. This minimizes the need for other medication, including antibiotic treatment, by 80% in those crucial first weeks.

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Neuters:

At Freshfields Animal Rescue we are passionate about neutering. Neutering where safe and practical is the hallmark of responsible pet ownership. It’s the one thing that responsible pet owners can do to dramatically reduce the overpopulation of stray and unwanted animals. It brings health benefits to ensure that much loved pets remain healthy. Irresponsible breeding inevitably increases the overall number of companion animals within the UK, and puts huge pressure on rescue centres like Freshfields as we are asked to take in rising numbers of unwanted pets every year.

Dental Treatment:

Dental treatments are the most common procedures carried out on site apart from neuters. Owners often underestimate the importance of oral health, so these costs have been listed separately. The prices have been calculated based on the average anaesthetic time depending on species, drugs (anaesthetic drugs, pain relief and antibiotic treatment) and consumables (drapes, gloves, suture material, blade, kit wrap etc.).

Surgical and Diagnostic Procedures:

A diverse group of procedures which includes all procedures that cannot be carried out during a physical examination and require the animal to be sedated or undergo general anaesthesia. These include X-rays, biopsies, ear cleaning, tumour removals, catheterization and eye surgery. The calculation includes total time (vet and vet nurse), drugs and consumables.

Catriona and Jude, neutering and spaying 21 cats across 2 days last Summer.

The vet team have a spirit of can-do and co-operation, which embodies everything we strive for at Freshfields Animal Rescue. Excellent medical care is at the heart of everything we do. Our vet team take great care to ensure that the animal is in the best possible health when they are fortunate enough to be adopted. This greatly improves the chances of a successful rehoming process and minimum need for follow-up appointments. We cannot thank our vet team enough for giving our rescued animals their very best chance to live a life free from pain, fear and illness.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Jude and Billy.

Catriona listening to Hazel’s heart.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

New Cattery Accommodation

Our new Cattery accommodation has helped us go from strength to strength. We have met all of the relevant ADCH standards and have improved our service delivery to exemplify very best practice. Our rescued cats have improved isolation facilities to prevent the sharing of any sickness on arrival and for the duration of their stay, having choices to climb or to hide, to socialise or to have quiet time. The facilities give our staff improved barrier nursing, facilities for families of cats, individually controlled heating and ventilation that can be adjusted to the needs of individual cats. The pens enable stress free viewing and meeting space for cats and new families, faster veterinary treatment, comfortable conditions for volunteer helpers and cat socialisers and of course a team who go over and above, hand-rearing newborn kittens for weeks in their own homes. A fantastic example of what can be achieved with the combined efforts of Freshfields loving care, aspiration and determination, with the support of ACDH and the Pets Foundation.

National Equine Welfare Council (NEWC) membership achieved

After months of preparation, and thanks to the incredible talent, skill and dedication of the equine team, we were delighted to be welcomed as full members of the National Equine Welfare Council (NEWC).

In November 2024, we had a site visit to our North Wales rescue centre from the National Equine Welfare Council with regards to our application to join their organisation. They carried out a full inspection of our facilities, our operational policies and procedures and our care standards. We were over the moon to learn that we had been accepted for full membership in December 2024. It is testament to the hard work, care, commitment and dedication shown by our staff for the horses in our care. We passed the inspection without any recommendations for improvement. The NEWC wrote on their own social media platforms:

“We are delighted to welcome Freshfields Animal Rescue as a new member of NEWC

We currently have 60 horses and ponies out ‘on loan’ which allows us to rescue, rehabilitate and rehome other equines in need. We have a waiting list for horse owners who do not want their horses to go anywhere else but Freshfields. We offer full follow-up support, which gives loaners the peace of mind that should they no longer be able to continue to care for their charges, Freshfields would always welcome them home.

The Equine team have gained a much-deserved reputation for excellence in the local and horse communities. Here is a great example of why that is.

CYMRO’S STORY

Cymro was admitted with terrible sores on his muzzle. We were shocked to see his wounds. He had very painful sores on his lips and mouth, and we were not surprised to hear that he hadn't been eating.

After many vet visits and blood tests, we were relieved to hear that there was nothing sinister going on. The damage was most likely caused by the sun and toxic burns from plants, such as St. John’s Wort, buckwheat, perennial ryegrass and whiteheads. However, poor Cymro had obviously been suffering for some time. With love and care from our amazing equine staff, we were able to make a difference and quickly improve his condition.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Cymro on his first day at Freshfields

As with all animals, we take precautions to keep our horses and ponies safe in sunny weather. We use both sunblock and UV horse masks, to help keep our lighter coloured horses and ponies safe from the effects of the sun.

Cymro was closely monitored by our equine staff, and we had to limit his time outdoors in the first few weeks to allow his wounds to heal.

Cymro recovering after 4 weeks (below).

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Horses with little or no pigmentation, such as greys, palominos, duns, or cremellos, are more prone to sunburn. Any areas with white hair or pink skin will be sensitive to sunlight. White face markings and legs can also be affected. Sunburn can be painful, and it damages the skin which may lead to secondary infections spread by flies or insects.

Typically, areas where there is no hair, like the muzzle and eyelids, are affected. Grey horses, those with a lot of chrome, or pintos with large sections of white coat, can also be more prone to photosensitization.

Some plants that cause primary photosensitivity are also known to induce liver damage, something that we suspected was affecting Cymro.

After medication and Vitamin B12 injections his blood test showed his liver function close to normal. He started to blossom and began to enjoy the company of human and equine friends.

Cymro is a happy, confident boy who is well integrated into his herd. We’re delighted to see that he has a blossoming ‘bromance’ with his friend Sage, and they will play together for hours in the fields. It’s heartwarming to see them both together, without a care in the world. YOU have made that possible.

Going the extra mile for our ponies

In the beautiful countryside of our North Wales rescue centre, we are close to nature, and often at the mercy of the elements. Things can get a little muddy, and the surfaces can become uneven and gritty. Some of our horses and ponies have laminitis, and we needed to help them when they struggled to walk.

We were very grateful to our friends at Animal Friends Insurance for their kind donation of mud mats. Harvey’s hooves are no longer very sore, and his life has been made much more comfortable and his health and wellbeing greatly improved.

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FOR THE YEAR ENDED 31 DECEMBER 2024

Catrin from Animal Friends dropped in to help us put the mats down, and meet some of the ponies whose lives would be improved by the mud mats.

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FOR THE YEAR ENDED 31 DECEMBER 2024

Harvey was also measured up for his very own special horse-shoes, to help him with the pain in his hooves. He was happy to model them for us, and we agreed that he looks fantastic. Harvey now has a new lease of life, and it’s wonderful to see him enjoying life in the fields with his friends.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

STRATEGIC AIM – CONNECT

Welcome to Ben, our new Freshfields Rescue Representative

Ben Leggat joined Freshfields Animal Rescue in August 2024, but his connection to the charity goes back much further. Ben has long been a familiar face at fundraising events, where he regularly volunteered his time to support our work. When a role became available, he saw a brilliant opportunity to turn his passion into a profession.

As Rescue Representative, Ben leads communications for the Wales Centre, helping Freshfields become more visible and proactive across North Wales and within the local community. He plays a key role at fundraising events, where his enthusiasm and networking skills help introduce Freshfields to new audiences and attract vital support.

Fluent in Welsh, Ben is committed to making sure our Welsh-speaking supporters can engage with our materials in their chosen language, ensuring that our message reaches everyone in a way that feels inclusive and respectful.

Ben brings a wealth of experience to the role, having worked as a Manager in the charity retail sector and in the sports media industry. A passionate football fan, he has served as Commercial Manager and Media Officer for several Welsh football clubs and holds multiple coaching qualifications within the sport. His broad skill set, community focus, and deep commitment to animal welfare make him a great addition to the Freshfields team.

We look to collaborate with positive and trusted people and organisations whenever we can. The scale of the challenges facing animals can only be surmounted with the help and support of a broad community, from many different walks of life, brought together by a desire and determination to make the world a better place for rescued animals.

Welcome Rosa, our new Volunteer Co-ordinator

Rosa came to Freshfields in November, and her role covers both rescues in Merseyside and North Wales, all the fabulous Charity shops and everything in between. Rosa’s job is to recruit and retain volunteers, and ensure that our 164 fantastic volunteers have the very best experience possible, in whatever role they are involved in.

Rosa was soon making connections at the Volunteer Centre, Sefton Community and Volunteer Network, local groups and schools and colleges, as well as promoting our Volunteer Programme on local media. Rosa has previously worked as a 1:1 Special Educational Needs Teaching Assistant in a Reception class, and at Ronald McDonald House Charities next to Alder Hey hospital, looking after the families of the children in Alder Hey.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Connecting with local people

Volunteers - We are blessed to have the vital support of 164 volunteers who make it possible for us to take on the essential daily work in our Welsh rescue, Liverpool rescue, five charity shops and communities. They are some of our most powerful advocates for the animals.

We couldn’t be more grateful for our volunteers. We know full well that we could not run our rescues without their love and generosity. We have newbies joining our long-established volunteers, helping on Reception, as Community ambassadors, cat care and kennels support.

Our volunteers help us in such a wide range of roles, from student placements, veterinary placements, animal care and fostering to fundraising, maintenance and community reps and of course board members.

We owe our gratitude and respect to every volunteer, whether they have been with us for 25 years or just a day or two. We can’t do it without you.

BREDA – 25 years of being a star!

We want to say an enormous THANK YOU to one of our special volunteers, Breda, as we celebrate everything she has done for Freshfields Animal Rescue during the past 25 years.

Breda, you’ve been at the heart of Freshfields since the beginning. We see how much you do, in every single part of the rescue, from the minute we get to the front door. Your presence is everywhere, and your green fingers are legendary! You make the place look so loved and cared for with your bright, beautiful plants and flowers.

We see how much you love all the animals and birds, and especially the tender, loving care you give to the wildlife garden. Your calm and sensitive presence, with even our most troubled and frightened dogs, has helped hundreds of them to heal and grow. The many cats you’ve taken into your home, and fostered until the time is right, have gone on to happy homes and new lives, because of your gentleness, patience and generosity.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We know that you’ve stayed with us through thick and thin, through many changes and through the hardest of times. You’ve sought no reward other than to be with the animals you love, and to give them the safety and security they need.

We’ve heard about your skill and sensitivity with dogs like Jackson, (pictured) who so desperately needs the special bond that you have built with him. You’ve won the trust of so many of the dogs you have walked, helping them to play and enjoy life again.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We have you to thank for creating the Wildlife Garden, which you have tended single-handedly tended for many years. From topping up the bird-feeding stations to providing a safe haven for local wildlife, your attention to their needs is truly touching. The garden is also a place of tranquillity for us humans. Somewhere to retreat to, reflect and gather our thoughts.

You’re here in sunshine and in rain, and you’ve never let the animals down.

Everyone needs a Breda in their lives. We’re so glad that you’re in ours.

THANK YOU so much for your incredible years of dedication and devotion to the animals. Thank you, Breda, for making the world a better place for everyone at Freshfields.

Community Partners – We are delighted to be working alongside Riverside Housing, Plus Dane Housing and Onward to connect with local communities with our preventative outreach work. We will bring together our networks in animal welfare and health and social care for people to support stable environments for pets and their people.

Rescue partners – We have supportive relationships with many local vets and rescues as well as rescues across the UK through our Association for Dogs and Cats Homes networks. We work alongside the RSPCA on trap, neuter and release work in north Wales, receive invaluable support from Cats Protection in form of neuter vouchers, and engage in community support projects to provide pet food to food banks and smaller rescues, and provide care packages to homeless pet owners alongside the ‘Care for the Paw’ veterinary team.

We would again like to thank Bill Esterson MP for his recognition of the value of animal rescue charities like Freshfields and his appreciation of our valuable contribution in our communities.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Connecting with local businesses

Pets at Home Store Partnerships – our partnerships with Penny Lane Liverpool and Bangor in Wales provides us with opportunities to connect with people to encourage adoptions, support and increase awareness of animal welfare issues.

The store staff do an incredible job of raising funds for our animals throughout the year and providing free pet food. We were happy to attend the Christmas Fair at the Bangor store, giving local children the opportunity to get to know us and learn about how we care for ponies like Harvey and Celyn.

We look forward to continuing our partnership, raising awareness of our work in the local community, and raising funds for the animals whose lives we save every year.

Smedley Hydro Charity of the Year 2023-24

We were delighted to be chosen by the Passport, Citizenship and Civil Registration Department at Smedley Hydro in Southport as one of their Charities of the Year for 2024. They held a staff Wellbeing Day, raffle and events to raise money for the animals and spread the word.

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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Dunelm Delivering Joy at Christmas!

Thank you all the staff and customers at Dunelm Sefton for your Delivering Joy to Rescue Animals at Christmas Campaign! The gifts arrived in plenty of time for the animals to open on Christmas Day. You certainly delivered joy and happiness, and we are delighted to hear that we have again been chosen as a Christmas Charity for 2025.

Southport Pleasureland

Thank You to Norman Wallis and his wonderful staff for choosing an animal rescue charity as their community partner for the summer of 2024. Visitors donated food, toys and treats, as well as 50p from every family ticket to Adventure Coast.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Corporate Volunteer Days

We would like to thank the volunteer groups that help keep our site from falling apart. Our animals have no respect for the fixtures and fittings! It’s a big help to have these extra pairs of hands to do the painting, decorating, fence-building, lawnmowing and many other tasks too numerous to mention. Big thanks to the teams from Suez Recycling UK, Cargill plc, EMCOR and the Passport and Citizenship Office.

We have an incredible rescue community – including YOU!

We are constantly encouraged and humbled by the thousands of truly wonderful people who connect with us every year to prevent suffering of animals in their area.

We value our supporters immensely and literally cannot thank them enough. We are trying our best to communicate regularly with our supporters and show them the lives they have transformed. We will continue to improve how we connect and express our impact and gratitude.

Here are just a few:

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

LOOKING FORWARDS TO 2025 AND BEYOND

It is a pleasure each year to reflect on our achievements when producing our annual report. Despite the relentless challenges, we are unrelenting and achieving a lot of positive change each year. We are on track with our strategic plan and timescale. We have a solid team that we are immensely proud of. We will continue to protect our achievements in terms in rescue impact and care quality, and will soon be reporting on some innovative and bold preventative work.

You make it all possible. Every year we are blown away by your continued support and faith in us that we will do you proud. Thank you.

Structure, governance and management

The charity is a Charitable Incorporated Organisation number 1160348, registered using the Foundation model that were adopted on 28 January 2015.

Trustees

With key responsibility for governing and directing the work of the organisation, the contribution of our Trustees has never been more important. Our Volunteer Trustees ensure we deliver on our charitable purposes, comply with our ethics, and meet our legal obligations. They do so with vision, drive and a sense of duty. Combining knowledge of rescue management, finance, IT, legal and social work with a passion for the protection of wildlife, farmed and companion animals, the Board provides oversight along with practical and moral support to the delivery teams.

The trustees who served during the year and up to the date of signature of the financial statements were:

J Young D Nixon (Resigned 5 September 2024) A Armstrong D Martin D Cox C Pope (Appointed 6 February 2024)

Recruitment and appointment of the Management Committee

The Trustees appoint members of the Executive and Management Teams as and when appropriate. We aim for a balance of skills, experience and knowledge in our Board of Trustees, combined with a passion to make the world a better place for vulnerable animals. We were delighted to welcome Chrissy Pope, who brings with her 20 years’ experience as a senior manager in the NHS, a wealth of HR, Operational Management and Change Management experience, and a passion for animal welfare. Each Trustee receives a full induction into the history, values and mission of Freshfields Animal Rescue, and every individual contributes their skills to benefit the management and development of our work.

Recruitment of new Trustees

Trustees are appointed through a structured recruitment process, involving a formal application and a democratic Trustee voting process to ensure that new Trustees add value and expertise to the organisation. Trustees are appointed by agreement with the existing Trustees. There are no paid employees on the Board.

We would like to thank all our Trustees for their commitment to protecting and upholding the ethics and principles of Freshfields Animal Rescue, for their care in safeguarding the assets and resources of the organisation, and for their contribution of skills and knowledge for the benefit of the animals.

Related parties

There are no related parties.

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TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Statement of trustees' responsibilities

The trustees 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).

The law applicable to charities in England and Wales 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 the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

The trustees' report was approved by the Board of Trustees.

..............................

J Young

Chair of the Board of Trustees Dated: .........................

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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF FRESHFIELDS ANIMAL RESCUE

Opinion

We have audited the financial statements of Freshfields Animal Rescue (the ‘charity’) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF FRESHFIELDS ANIMAL RESCUE

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF FRESHFIELDS ANIMAL RESCUE

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas:

(i) The presentation of the charity's Statement of Financial Activities, (ii) revenue recognition, and (iii) the overstatement of salary and other costs. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Charities Act and the Statement of Recommended Practice - 'Accounting and Reporting by Charities' issued by the joint SORP making body.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity’s ability to operate or to avoid a material penalty. These included Animal Welfare and Data Protection Regulations.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF FRESHFIELDS ANIMAL RESCUE

Audit response to risks identified

As a result of performing the above, we identified the presentation of the charity's Statement of Financial Activities, revenue recognition and overstatement of wages and other costs as the key audit matters related to the potential risk of fraud. The key audit matters section of our report explains the matters in more detail and also describes the specific procedures we performed in response to those key audit matters.

In addition to the above, our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF FRESHFIELDS ANIMAL RESCUE

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mitchell Charlesworth (Audit) Limited

.........................

Accountants Statutory Auditor

Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ

Mitchell Charlesworth (Audit) Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
funds
2024
Notes
£
Income and endowments from:
Donations and legacies
3
626,433
Charitable activities
4
49,507
Other trading activities
5
437,269
Other income
6
10,162
Total income
1,123,371
Expenditure on:
Raising funds
7
264,348
Charitable activities
8
1,230,424
Other expenditure
2,359
Total expenditure
1,497,131
Net expenditure and movement
in funds
(373,760)
Reconciliation of funds:
Fund balances at 1 January 2024
1,447,114
Fund balances at 31 December
2024
1,073,354		 Restricted
funds
2024
£
24,503
-
-
-
24,503
395
25,963
-
26,358
(1,855)
249,711
247,856		 Total
Unrestricted
funds
2024
2023
£
£
650,936
701,990
49,507
36,709
437,269
411,262
10,162
9,981
1,147,874
1,159,942
264,743
215,622
1,256,387
1,164,540
2,359
675
1,523,489
1,380,837
(375,615)
(220,895)
1,696,825
1,668,009
1,321,210
1,447,114		 Restricted
funds
2023
£
89,784
-
-
-
89,784
-
30,371
-
30,371
59,413
190,298
249,711		 Total
2023
£
791,774
36,709
411,262
9,981
1,249,726
215,622
1,194,911
675
1,411,208
(161,482)
1,858,307
1,696,825

All income and expenditure derives from continuing activities.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

BALANCE SHEET

AS AT 31 DECEMBER 2024

Notes
Fixed assets
Tangible assets
14
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within one year
17
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
19
Unrestricted funds
20		 2024
£
11,285
215,924
488,147
715,356
(61,884)		 £
667,738
653,472
1,321,210
247,856
1,073,354
1,321,210		 2023
£
14,099
485,189
540,920
1,040,208
(56,731)		 £
713,348
983,477
1,696,825
249,711
1,447,114
1,696,825

The financial statements were approved by the trustees on .........................

..............................

J Young

Chair of the Board of Trustees

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Cash flows from operating activities
Cash absorbed by operations
26
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed assets
Net cash used in investing activities
Net cash generated from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
(18,101)
2,400		 2023
£
£
£
(37,072)
(186,164)
(197,270)
3,700
(15,701)
(193,570)
-
-
(52,773)
(379,734)
540,920
920,654
488,147
540,920

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Freshfields Animal Rescue is a charitable incorporated organisation, registered in the United Kingdom. The address of the principal office is East Lodge Farm, East Lane, Ince Blundell, Liverpool, L29 3EA. The nature of the charity's operations and principal activities are described in the Trustees' Report on pages 1 and 2.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity 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 donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' Report.

Investment income is earned through holding assets for investment purposes. Interest income is recognised using the effective interest method.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs are those that assist the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a pro-rata basis consistent with the use of the resources.

The analysis of these costs is included in note 9.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Individual assets are capitalised on the balance sheet where their cost exceeds £500.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property 4% per annum Improvements to property 4% per annum Plant and machinery 25% on reducing balance basis Fixtures and fittings 5% / 25% on reducing balance basis Motor vehicles 25% on reducing balance basis

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities 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 price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore meets the definition of a charitable company for UK corporation tax purposes.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.14 Operating lease agreements

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

1.15 Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category or resources expended for which it is incurred.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
302,713
-
Legacies
294,350
-
Grants
29,370
24,503
626,433
24,503		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
302,713
356,888
20,250
294,350
323,942
-
53,873
21,160
69,534
650,936
701,990
89,784		 Total
2023
£
377,138
323,942
90,694
791,774

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Charitable activities
Adoptions 49,507 36,709

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising events 15,561 10,034
Shop income 421,708 401,228
Other trading activities 437,269 411,262

6 Other income

Commission
Expenditure on raising funds
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Fundraising and publicity
Purchases
5,534
-
Rent and rates
45,531
-
Light and heat
11,506
-
Advertising
-
395
Other fundraising costs
24,903
-
Staff costs
40,666
-
Depreciation and
impairment
260
-
128,400
395
Trading costs
Staff costs
135,948
-
Total costs
264,348
395		 Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
10,162
9,981
Total
Unrestricted
Restricted
Total
funds
funds
2024
2023
2023
2023
£
£
£
£
5,534
3,113
-
3,113
45,531
44,805
-
44,805
11,506
9,800
-
9,800
395
-
-
-
24,903
13,673
-
13,673
40,666
29,564
-
29,564
260
243
-
243
128,795
101,198
-
101,198
135,948
114,424
-
114,424
264,743
215,622
-
215,622		 Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
10,162
9,981
Total
Unrestricted
Restricted
Total
funds
funds
2024
2023
2023
2023
£
£
£
£
5,534
3,113
-
3,113
45,531
44,805
-
44,805
11,506
9,800
-
9,800
395
-
-
-
24,903
13,673
-
13,673
40,666
29,564
-
29,564
260
243
-
243
128,795
101,198
-
101,198
135,948
114,424
-
114,424
264,743
215,622
-
215,622
Total
2023
£
3,113
44,805
9,800
-
13,673
29,564
243
101,198
114,424
215,622

7 Expenditure on raising funds

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

8 Expenditure on charitable activities

Direct costs
Staff costs
Depreciation and impairment
Centre - restricted
Travel expenses
Grant spend
Vet fees
Animal food and care
Small equipment
Rates and water
Light and heat
Repairs and maintenance
Sundry expenses
Veterinary consumables
Hygiene and waste
Motor expenses
Share of support and governance costs (see note 9)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds		 Charitable
activities
2024
£
838,236
58,692
1,708
739
-
70,459
38,245
2,129
1,780
48,599
19,762
1,699
50,474
29,240
1,810
1,163,572
80,452
12,363
1,256,387
1,230,424
25,963
1,256,387		 Charitable
activities
2023
£
745,753
54,732
7,749
1,876
1,076
82,681
29,887
4,142
1,154
56,482
25,596
4,962
48,350
22,921
6,084
1,093,445
92,616
8,850
1,194,911
1,164,540
30,371
1,194,911

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

9 Support costs allocated to activities

Insurance
Telephone
Postage and stationery
Bank charges
Computer expenses and consumables
Staff training
Legal and professional fees
Governance costs
Analysed between:
Charitable activities
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets		 2024
£
27,387
7,837
12,669
10,959
5,849
2,569
13,182
12,363
92,815
92,815
2024
£
9,500
58,952
2,359		 2023
£
26,013
6,911
16,065
14,546
5,325
1,490
22,266
8,850
101,466
101,466
2023
£
8,850
54,975
675

11 Trustees

The total remuneration paid to a trustee was £nil (2023 £nil). In addition pension contributions amounting to £nil (2023 £nil) were paid in respect of one trustee. Full details are provided in note 23.

There were no trustees’ expenses reimbursed during the year ended 31 December 2024, nor for the year ended 31 December 2023.

The total amount of employee benefits received by key management personnel is £153,335 (2023 £163,652). The trustees consider the key management personnel to be; the Director, the Operations Manager (Wales, 2023 also includes Liverpool), Finance Manager, Fundraising Manager, and the Area Shops Managers (Liverpool and Wales).

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

12 Employees

The average monthly number of employees during the year was:

Management and administration
Fundraisers
Animal workers
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
6
10
22
38
2024
£
947,348
50,662
16,840
1,014,850		 2023
Number
8
7
34
49
2023
£
823,767
49,442
16,532
889,741

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024 2023
£ £
Aggregate compensation 167,835 179,146

13 Taxation

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

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14
Tangible fixed assets
Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
Depreciation and impairment
At 1 January 2024
Depreciation charged in the
year
Eliminated in respect of
disposals
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023		 Freehold
property
Improvements to
property
£
£
170,968
840,615
-
2,605
-
-
170,968
843,220
65,405
305,786
6,839
33,700
-
-
72,244
339,486
98,724
503,734
105,563
534,829		 Plant and
machinery
Fixtures and
fittings
Motor vehicles
£
£
£
159,057
2,004
64,683
13,896
-
1,600
-
-
(6,735)
172,953
2,004
59,548
124,989
1,159
26,640
9,812
211
8,390
-
-
(1,976)
134,801
1,370
33,054
38,152
634
26,494
34,068
845
38,043		 Total
£
1,237,327
18,101
(6,735)
1,248,693
523,979
58,952
(1,976)
580,955
667,738
713,348

15 Stocks

Animal feed, consumables and veterinary supplies
16
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 2024
£
11,285
2024
£
10,722
205,202
215,924		 2023
£
14,099
2023
£
12,447
472,742
485,189

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
18
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
16,396
11,457
8,079
25,952
61,884
2024
£
16,840		 2023
£
12,039
19,261
2,706
22,725
56,731
2023
£
16,532

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources
At 31 December		 Resources
At 31 December
2024 resources expended 2024
£ £ £ £
- - - -
Dog Sensory Garden 22,197 - (8,138) 14,059
New ambulance appeal 3,297 - (1,099) 2,198
On-site vet room 8,150 - (2,377) 5,773
Wales Centre improvements 30,896 - (1,545) 29,351
The Pet Plan Charitable Trust 1,895 - (632) 1,263
The Jean Sainsbury Animal Welfare Trust 22,901 20,000 (2,485) 40,416
Doreen Greenlees Trust 4,400 - (200) 4,200
Hill Dickinson 11,078 - (503) 10,575
Animal Friends - 2,128 (1,660) 468
Co-Operative Community Fund 66 - (22) 44
Pets at Home 47,750 - (1,990) 45,760
Support Adoption for Pets 75,102 - (3,414) 71,688
Animal Defence Trust - 2,000 (2,000) -
Battersea 20,000 - - 20,000
''Will Week' 44 - (2) 42
Other 1,935 375 (291) 2,019
249,711 24,503 (26,358) 247,856

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

19 Restricted funds (Continued)
Previous year: At 1 January Incoming Resources
At		 31 December
2023 resources expended 2023
£ £ £ £
Dog Sensory Garden 30,335 - (8,138) 22,197
New ambulance appeal 4,396 - (1,099) 3,297
On-site vet room 10,527 - (2,377) 8,150
Wales Centre improvements 32,441 - (1,545) 30,896
Frances Hayhurst - 2,000 (2,000) -
The Pet Plan Charitable Trust 2,527 - (632) 1,895
The Jean Sainsbury Animal Welfare Trust 14,386 11,000 (2,485) 22,901
Doreen Greenlees Trust 4,600 - (200) 4,400
Hill Dickinson 11,581 - (503) 11,078
Co-Operative Community Fund 88 - (22) 66
Pets at Home - 49,740 (1,990) 47,750
Support Adoption for Pets 78,516 - (3,414) 75,102
Pet Plan - 3,000 (3,000) -
Animal Defence Trust - 2,000 (2,000) -
Battersea - 20,000 - 20,000
''Will Week' 46 - (2) 44
Other 855 2,044 (964) 1,935
190,298 89,784 (30,371) 249,711

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

19 Restricted funds

(Continued)

Dog Sensory Garden donation

One of the charity's long term supporters and volunteers donated the proceeds of a personal investment to be used to landscape and provide agility equipment on the dog exercise field. A variety of textures (astroturf, rubber, grass, sand and stone) were included in the landscaping to provide a sensory experience for the dogs in the charities care.

New ambulance appeal

Donations were received to contribute to the purchase of a new Freshfields ambulance to replace the existing one.

On-site vet room

Funds were donated from Pet Plan and Caf Bank, and a general appeal for the construction of a vet room at the centre.

Wales Centre improvements

The Billy Meade Trust donated £50,000 for improvements of the Wales Centre. This included improvements to the cattery and electric repairs.

Pet Plan Charitable Trust

We were awarded £7,497 from Pet Plan Charitable Trust towards the cost of a new Animal Ambulance, replacing a vehicle which was unfit for purpose and enabling the safe and secure transport of animals.

Jean Sainsbury Animal Welfare Trust

The Jean Sainsbury Animal Welfare Trust made an award for a new X-Ray machine for the Vet Room, enabling our vet to carry out routine X-rays on site and therefore reduce costs; further sums of £6,208 and £11,000 were provided for the construction of a new cattery unit, including cattery maternity pens.

Co-operative Community Fund

We were awarded funds to deliver much needed refurbishment and repairs to the structure of one of the Kennel blocks. The side walls had been damaged by leaks as the covering materials were no longer fit for purpose. These funds will ensure a safe, dry and comfortable environment for the dogs in the main areas in which they meet, greet and socialise.

Doreen Greenlees

The Doreen Greenless Charitable Trust donated £5,000 towards the cost of the Welcome Area in the development of the Animal Adoption Hub. This is to provide a warm, welcoming and well-equipped space for visitors and people who want to adopt an animal.

Hill Dickinson

Hill Dickinson solicitors contributed £12,587 towards the construction of the Animal Adoption Hub.

Support Adoption for Pets

This animal welfare charity donated £85,344 towards the construction of the Animal Adoption Hub.

'Will Week'

A donation of £50 was made towards the construction of the Animal Adoption Hub.

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

19 Restricted funds

(Continued)

Frances Hayhurst

A grant of £2,000 was received for the provision of preventative medication for dogs and the payment of other veterinary fees.

Pets at Home

The Pets Foundation provided a grant of £49,740 towards the upgrading of the cattery unit at the Liverpool premises.

Pet Plan

A grant of £3,000 was received towards the cost of dog neutering and other veterinary fees.

Animal Defence Trust

A grant of £2,000 was received for animal welfare expenditure.

Battersea

A Paul O'Grady legacy donation of £20,000 was received for the upgrading of the vet room at the Liverpool premises.

Other

The other restricted funds comprise £855 received from the Co-Op Community Trust for the refurbishment of kennel blocks; a donation of £250 from The Gallimore Trust for dog neutering and other veterinary fees; a grant of £500 received from The William Dean Trust for veterinary bills for wildlife; and a miscellaneous grant of £1,294 received from the Henby Charity Trust.

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January
2024
£
General funds
1,447,114
Previous year:
At 1 January
2023
£
General funds
1,668,009		 Incoming
resources
Resources
expended
At 31
£
£
1,123,371
(1,497,131)
Incoming
resources
Resources
expended
At 31
£
£
1,159,942
(1,380,837)		 December
2024
£
1,073,354
December
2023
£
1,447,114

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

21 Analysis of net assets between funds

Unrestricted
funds
2024
£
At 31 December 2024:
Tangible assets
460,434
Current assets/(liabilities)
612,920
1,073,354
Unrestricted
funds
2023
£
At 31 December 2023:
Tangible assets
485,178
Current assets/(liabilities)
961,936
1,447,114		 Restricted
funds
2024
£
207,304
40,552
247,856
Restricted
funds
2023
£
228,170
21,541
249,711		 Total
2024
£
667,738
653,472
1,321,210
Total
2023
£
713,348
983,477
1,696,825

22 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2024
£
41,867
-
41,867		 2023
£
44,459
22,000
66,459

23 Capital commitments

As at 31 December 2024 the entity had no capital commitments, being contracted for but not provided in the financial statements.

24 Related party transactions

In the opinion of the trustees there is no ultimate controlling party.

During the year the charity paid trustees insurance amounting to £762 (2023: £896).

Draft Financial Statements at 20 October 2025 at 16:00:44 FRESHFIELDS ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

25 APB ethical standard

In common with many other charities of our size and nature we use our auditors to prepare and submit returns to the tax authorities, assist with the preparation of the financial statements and to provide tax advice.

26 Cash absorbed by operations 2024 2023
£ £
Deficit for the year (375,615) (161,482)
Adjustments for:
Loss on disposal of tangible fixed assets 2,359 675
Depreciation and impairment of tangible fixed assets 58,952 54,975
Movements in working capital:
Decrease/(increase) in stocks 2,814 (2,173)
Decrease/(increase) in debtors 269,265 (39,967)
Increase/(decrease) in creditors 5,153 (38,192)
Cash absorbed by operations (37,072) (186,164)

27 Analysis of changes in net funds

The charity had no material debt during the year.