Charity number: 1161354
ANIMAL CONCERN CUMBRIA
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Armstrongwatson.
Accountants, Business & Financial Advisers

ANIMAL CONCERN CUMBRIA
CONTENTS
Page
Reference and administratlve details of the Charity, its Trustees and advisers
Trustees. report
Trustees. responsibilities statement
Independent examinerfs report
Statement of financial activities
Balanco sheet
Notes to th8 financial statements
10-22

ANIMAL CONCERN CUMBRIA
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
D Hallett
l Hodgson
J Heaslip
J McGill
Charity registered
number
1161354
Principal offlce
The Mary Irwin Centre
Marlsborough Lonning
Egremont
Cumbria
CA22 2UA
Accountants
Armstrong Walson LLP
Chartered Accountants
James Watson House
Montgomery Way
Rosehill
Carlisle
CA12UU
Page 1

ANIMAL CONCERN CUMBRIA
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the financial statements of the Charity for the year 1
January 2024 to 31 December 2024.
The charity is governed by the constitution document which is based upon the Charity Commission's model for a
Charitable Incorporated Organisation. The aclivities of the charity are overseen by the Board of Trustees, none
of whom receive any remuneration. Day to day operations, are managed by the CEO, and activities are
undertaken by the staff at the Mary Irwin Centre supported by volunteers. The Trustees acknowledge their
responsibilities in respect of the ongoing stewardship of the charity, and the preparation for preparing and
approving both this report and the financial statements.
Objectives and actlvities
a. Policies and objectives
Deliver a sustainable and effective animal rehoming facility and support for companion animals in need.
Anirnal Concern Cumbria promotes humane behaviour towards all animals.. we encourage and demonstrate
kindness and suppress cruelty and offer support for the welfare of all animals in need of care and protection.
Through our adoption program we continued to extend help, to all companion animals where they Gan no longer
be cared for in Iheir current homes, have been neglected, are unwanted or abandoned.
The Trustees, staff, and volunteers continued their endeavours to deliver our objects and throughout 2023
achieved this through the following activities, partnerships, and work.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit. running
char¢ty IPB2)'.
Page 2

ANIMAL CONCERN CUMBRIA
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activities (continued)
b. Strat8gies for achieving objectives
Animal welfare lies at the heart of our charitable work.
We carefully follow the guidelines which are set out by the ADCH to ensure our animal welfare needs and
facilities are in line with national expectations.
Animal welfare is at the core of our charity. Taking a proaclive approach towards SLfrStainable solutions to lackling
the consequences of companion abandonment and rehoming, animal ownership and to providing our community
with added value from this is an essential objective.
We aim to continue to build, maintain and develop strong relationships with our community through links with
schools, organisations, agencies, business, and individuals to enable us to continue to promote our animal care
work,. to reach wider audiences, to prornote positive animal ownership and welfare, and to develop greater
opportunities for learning, upskilling employees, and extend community experiences through volunteering.
This year saw changes to the strategic plan following Ihe completion of our new kennel build activities. This led
us to review our financial aims and developments. We have maintained our staffing levels ensuring that we
employ sufficient suilably qualified people to meet Ihe aims of the charity as well as continue to care for the
animals. We are focussed on delivering animal welfare support, based on local needs. We continue with our own
neutering scheme targeting male cats and supporting the spay neuter and release scheme for feral cat colonies
within the local area.
Our plans for financing our aims and principles are outlined in the strategic plan. Our financing strategy will
continue to ensure that our core work is sustained, our objects are met and that we make effective use of all
financial support received.
As with many other organisations working wilhin this sector Animal Concern Cumbria has faced numerous
challenges throughout 2024. Generous legacies have meant that we have been able to Continue our work within
the community providing affordable vet care and a place where we Can educate the community on better health
care for Iheir companion animals. Animal Concern Management Team welcomed the completion of our new
environmentally sustainable and cost effective, functional and Modern facilities. The Board of Trustees are
confident that the future of Animal Concern Cumbria and its ability to continue serving the community and its
animals in need, is sound.
c. Actlvlties undertaken to achievo objectives
Provide a 'matching' service of companion animals to new owners - appropriate match to lifestyle, offering
guidance and 5UPPOrt to potential adopters enabling them to make informed choices when seeking a companion
animal to join their life.
We offer guidance and advice to owners on managing their companion animals, behaviours, to enable a
permanent enriching relationship, and guidance and adviGe to the public on the appropriate care and responsible
ownership of companion animals.
At our rehoming centre, the charity provides a secLsre, safe, and caring shelter to domestic animals coming to us
to be rehomed. Our team of Animal Care Staff support animals into their new safe, caring forever homes through
adoption and our home-to-home facility.
We continue to support animals in need of medi¢allclinical care and through our Peppa's Pot offer emergency
help and financial support.
Page 3

ANIMAL CONCERN CUMBRIA
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Objectives and activities (continued)
d. Main activities undertaken to further the Charity's purposes for the public benefit
Where needed, support is extended, to the public facing difficult circumstances, and challenging times,
particularly to those in vulnerable situations, to enable them to retain their pets.
At our Egremont Centre we offer a range of volunteering opportunities to the public. Opportunities are also
available to students and young people unable to access mainstream education and work experience, to
enhance their skill development, experience, social interaction, and wellbeing.
Through our fundraising activities at public events, our team of volunteers engage directly wth the public to
promote our work, including promoting Peppa's Pot emergency support funding, a neutering scheme, in addition
to fundraising opportunilies such as Sum up donations.
Achievements and performance
. Maln achievements of the Charity
In 2024, Animal Concem Cumbna successfully re-homed 62 Cats and 17 dogs along with various other animals
including a bearded dragon and terrapins. We have successfully completed the build of our state of the art
nine-unit kennel block and opened this to new intake. This has enabled us to rehome more dogs than the
previous year.
We have worked with the RSPCA to complele a free cat microchipping event which was successful along with
trap neuter release programme. This IS to control the colonies of feral cats. Our staff were able to as51St
family when their house exploded. Slaff completed searches, rescued the cats and were able to support in their
care until their owner was released from hospital. We have also helped other families in difficult circumstances.
b. Performance
In December 2024, our CEO of six- years left her post to pursue other interests. This has meant the charity has
entered a period of restructuring.
Flnancial review
a. Going concern
After making appropriate enquiries, Ihe Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
Ihe going concern basis in preparing the financial statements. Further delails regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
It is our policy to hold a sufficient level of reserves to enable operating activities to be supported. taking account
of potential risks and contingencies, that may arise from time to time. The unrestricted reserves are held to meet
the financial risks associated with the potential contingencies and uncertainties, relating to, the charity's
operating activities. The Trustees consider that, at a minimum. sufficient reserves must be retained to cover
costs of at least 36 months operation of the Mary Iwin Centre and charity activities which is estimated lo be
£400,000 per annum, or £1,200,000 for the 36-month period.
At, 31 December 2024, this target has been met, and the Trustees are satisfied with the level of reserves held.
Page 4

ANIMAL CONCERN CUMBRIA
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
c. Deficit
The Charity made a deficit of £195,974 (2023
surplus of £260,724). Reserves brought forward totalled
£2,865,677 and following the deficit there were reserves of £2,669,703 carried forward, all of which were
unrestricted.
Structurei governance and management
a. Constltutlon
Animal Concern Cumbria is a registered charity, number 1161354, and is constituted under a Trust deed.
b. Methods of appointment or 8lection of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Trust deed.
Approved by order of the members of the board of Trustees and signed on their behalf by..
D Halle
Truste
Date..
l Hodgson
Trustee
Page 5

ANIMAL CONCERN CUMBRIA
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
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 A¢¢ounting
Practice).
The law applicable to charities in England & 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 its incoming
resources and appli¢ation of resources, including its income and expenditure, for that period. In preparing these
financial statements, the Trustees are required to..
select suitable accounting po5icies and then apply them consistently.,
obsetve the methods and Principles of the Charities SORP IFRS 102).,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accountin9 Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable a¢¢uracy at any time the financial position of Ihe Charity
and enable them to ensure Ihat the financial slatements comply with the Charities Act 2011, the Charity
(Accounts and Report5) 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.
Approved by order of the members of the board of Trustees and signed on its behalf by..
D Hall
Truste
Date..
l Hodgson
Trustee
Page 6

ANIMAL CONCERN CUMBRIA
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Independent examiner's report to the Trustees of Animal Concern Cumbrla ('the Charity,)
I report to the charity Trustees on my examination of the aGcounts of the Charity for the year ended 31
December 2024.
Responslbillties and basis of report
As Ihe Trustees of the Charity you are responsible for the preparation of the accounts in ac¢ordance wth the
requirements of the Charities Act 20111'the 2011 Act,).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145{5)(b) of the 2011 Act.
Independent examlner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in acGordance with Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) 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 regulation5 but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection wth the
examination giving me Cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or
the accounts do not accord with those records; or
the accounts do not comply wth the applicable requirements conceming the form and content of
accounts set out in the Charities (Accounts and Report5) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the aGcounts to be reached.
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. My work has been undertaken so that I might state to the Charity's
Twstees those matters l am required to state to them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charity's Trustees as a body, for my work or for this report.
Signed..
Karen Rae FCCA DChA
Armstrong Watson LLP
James Watson House, Cariisle, CA12UU
Page 7

ANIMAL CONCERN CUMBRIA
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted Unrestricted
funds
fund$
2024
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Other trading activities
Investments
118,523
2,273
21,177
118,523
2,273
21,177
558, 233
6,861
18,888
Total income
141,973
141,973
583, 982
Expenditure on:
Raising funds
Charitable activities
1, 138
322. 120
337,947
337,947
Total expendlture
337,947
337,947
323,258
Nèt {expenditure)lincome
Transfers between funds
(195,9741
14,982
(195,974)
260, 724
15
(14,982
Net movement In funds
(14,9821
(180,992)
(195,974)
260, 724
Reconciliation of funds:
Total funds brought forward
Net movement in funds
14,982
{14,982)
2,850,695
(180,992)
2,865,677
(195,974
2, 604, 953
260, 724
Total funds carrled forward
2,669,703
2,669,703
2,865,677
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 22 form part of these financial statements.
Page 8

ANIMAL CONCERN CUMBRIA
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note
Flxed assets
Tangible assets
12
1,400,399
1, 195,578
1,400.399
1, 195,578
Current assets
Debtors
Cash at bank and in hand
13
8,446
1,281,707
11,008
1,678,201
1,290,153
1, 689,209
Creditors.. amounts falling due within one
year
14
120,849)
(19,110)
Net currant assets
1,269,304
1,670,099
Totsl assets less current liabilities
2,669,703
2, 865, 677
Total net assets
2,669,703
2, 865, 677
Charity funds
Restricted funds
Unrestricted funds
15
15
14,982
2,850, 695
2,669,703
Totsl fund8
2,669,703
2,865,677
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
DHal
Tru
ee
Dat
l Hodgson
Trustee
The notes on pages 10 to 22 form part of these financial statements.
Page 9

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General information
The Charity is an unincorparated public benefit entity and a registered charity in England and Wales.
The principal office is The Mary INin Centre, Marlborough Lonning, Egremont, Cumbria, CA22 2UA.
Accounting policies
2.1 Basls of preparation of financlal statsments
The financial statements have been prepared in accordance wth the Charities SORP {FRS 102)
AGGounting 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 1021 (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of I￿13nd (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair, view and 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 followng the Charities SORP (FRS 1021 published in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2006 which has since been withdrawn.
Animal Concern Cumbria meets the definition of a public benefit entily under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
2.2 Going concern
The Trustees have considered the available cash and the likely requirements for the 12 month period
following the date of signing of these financial statements and are content that there is enough
avialable funding to sustain the operating requirements for at least the next 12 months therefore
these financial statements have been prepared on a going concern basis.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement. the probability of
receipt and the ability to estimate with sufficient accuracy ihe amount receivable. Evidence of
entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to
them (through knowledge of Ihe existence of a valid will and the death of the benefactor} and the
executor is salisfied that the propety in question wll not be required to satisfy ¢laims in the estate.
Receipt of a legacy musl be recognised when it is probable that il will be received and the fair value
of the amount receivable, which will generally be the expected cash amount to be distributed to the
Charity, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received. the income is accrued.
Page 10

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies lcontinued)
2.4 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 Gosts and shared costs, including support costs
involved in undertaking each activity. Direct costs attributsble to a single activity are allocated directly
to that activily. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned bel￿een those activities on a basis consistent wsth
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on Charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of Irrecoverable VAT.
2.5 Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity.. this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.6 Tanglble fixed assets and depre¢lation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic
benefits are probable and the Cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful live5, using the straight-line method.
Depreciation is provided on the follo￿￿ng bases..
Freehold property
Equipment
Assets under construction
20h - 10 % straight line
20Q/o Straight line
Not depreciated
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page11

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies (continued)
2.9 Liabilities and provlslons
Liabilities are recognised ￿en there is an obligation at the Balance sheel date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate ofthe amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate Ihat reflects the risks specific to the liability- The
unwinding of the discounl is recognised in the Statement of financial activities as a finance cost.
2.10 Financlal instrtsments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instrument5 are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which a￿ subsequently
measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
General fijnds are unrestricted funds which are available for use at the dis¢relion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Designated funds comprise unrestricled funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for parti¢ular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 12

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legacies
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Donations
Donations
Adoption and rehoming fees
1,876
20,607
6,936
22,483
6,936
1,876
27,543
29,419
Legacies
Grants
Similar incoming resources
23,604
65,000
500
23,604
65,000
soo
118,523
118,523
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Donatlons
Donations
Adoption and rehoming fees
6,435
8, 522
10,073
14,957
10,073
6,435
18,595
25,030
Legacies
Grants
33, 203
500, 000
33,203
500,000
6,435
551, 798
558,233
Income from other trading actlvities
Income from fundraising events
Unrestricted
funds
2024
Total
funds
2024
Fundraising events
2,258
2,258
Page 13

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 DECEMBER 2024
Income from other trading activities {continued)
Income from fundraising 8vent$ Icontinuedl
Unrestricted
funds
2023
Total
funds
2023
Fundraising events
6,488
6. 488
Income from non charitable trading actlvities
Unrestricted
funds
2024
Total
funds
2024
Sale of donated and purchased goods
15
Unrestricted
funds
2023
Total
funds
2023
Sale of donated and purchased goods
373
373
Investment Incom8
Unrestricted
funds
2024
Total
funds
2024
Bank interest received
21,177
21,177
Unrestricted
funds
2023
Total
funds
2023
Bank interest received
18,888
18,888
Page 14

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on raising funds
Costs of raising voluntsry income
Total
funds
2024
Shop costs
Unrestricted
funds
2023
Total
funds
2023
Shop costs
1, 138
1, 138
Analysis of expendlture on charitable actlvltles
Summary by fund type
Unrestrlcted
funds
2024
Total
2024
Provision of Animal Welfare SeNices
337,947
337,947
RestriGt8d Unrestncted
funds
funds
2023
2023
Total
2023
Provision of Animal Welfare Services
8,012
314,108
322, 120
Page15

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysts of expendtture by a¢tlvities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Provision of Animal Welfare Services
224,949
112,998
337,947
Activities
undertaken
direGIIy
2023
Support
costs
2023
Total
funds
2023
Provision of Animal Welfare se￿ices
200, 888
121,232
322, 120
Analysls of dlrect costs
Total
funds
2024
Total
funds
2023
Staff costs
Depreciation
Feed and other supplie$
Staff training
Motor and travel costs
Vet fees
154,979
30,686
4,521
3.116
4,817
26,830
145,625
13,947
5, 733
3, 745
31,838
224,949
200,888
Page 16

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expènditure by activiti85 Icontinued)
Analysls of support costs
Total
funds
2024
Total
funds
2023
Staff costs
Rent, rates and water
Light and heat
Repairs and maintenance
Insurance
Legal and professional fees
Telephone and postage
other office costs
Bank charges
Expense claims
51,274
2,287
11,973
25,879
5,868
8,691
3,050
3,066
426
62,410
1,619
13,649
20,751
2,946
10,117
4,481
3,433
364
1,462
484
112,998
121,232
Independent examlnerfs r8mun8ratlon
2024
2023
Fees payable lo the Charity's independent examiner for the independent
examination of the Charity's annual accounts
4,500
5, 250
10.
Staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
194,489
7,976
3,789
195,484
8,917
3, 634
206,253
208, 035
Page 17

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 DECEMBER 2024
10. Staff costs Icontlnuedl
The average number of persons employed by the Charity during the year was as follows..
2024
No.
2023
No.
Employees
io
No employee received remuneration amounting to more than £60,000 in either year.
The Charity considers 2 members of staff to be key management personnel and their total employment
costs amounted to £51,274 {2023 - £62,410).
11.
Trustees, remuneratlon and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 December 2024, expenses totalling £51 were reimbursed to 1 Trustee (2023 -
£270 to 1 Trustee). Expenses paid were in relation to reimbursed mileage claims.
12. Tangible fixed assets
Freehold
property
Plant and
machinery
Total
Cost or valuatlon
At 1 January 2024
Additions
Disposals
1,271,663
200,519
{4,9501
37,398
39,938
(30,6121
1,309,061
240,4S7
135,562)
At 31 December 2024
1,467,232
46,724
1,513,956
Deprnciation
At 1 January 2024
Charge for the year
On disposals
77,623
22,867
35,860
7,819
130,6121
113,483
30,686
(30,6121
At 31 December 2024
100,490
13,067
113,557
Net book value
At 31 OeGember 2024
1,366,742
33,657
1,400.399
At 31 December 2023
1, 194.040
1,538
1. 195,578
Page 18

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Debtors
2024
2023
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
430
8.016
7,008
4, 000
8,446
11,008
14. Creditors: Amounts falling due wlthin one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
8,512
6,528
818
4,991
8,673
4, 035
662
5, 740
20,849
19,110
Page 19

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 S. Statement of funds
Statement of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
inlout
Income Exp8nditure
Unrestricted funds
Designated funds
Peppa'5 Pot
1,876
(3,7661
14,982
13,092
General funds
General Funds
2,850,695
140,097
1334,181)
2,656,611
Total Unrestricted tunds
2,850,695
141,973
(337,947
14,982
2,669,703
Re8trl¢ted funds
Peppa's Pot
14,982
114,982)
Total of funds
2,865,677
141,973
(337,947)
2,669,703
Statement of funds - prior year
Balance al
31
December
2023
Balance at
1 January
2023
Income Expenditure
Unrestricted funds
General Funds
2,588,394
577,548
(315,247)
2, 850, 695
Restricted funds
Peppa's Pot
16,559
6, 435
(8,012)
14,982
Total of funds
2, 604. 953
583, 983
(323, 259)
2,865, 677
Page 20

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
15. Statement of funds (continued)
Peppa's Pot serves to ensure that pets are healthy and well cared for by providing funding assistance to
individuals encountering financial difficulties when dealing with unexpected medical emergencies, such
as accidents. Following a review of the purpose of Peppa's Pot, the Trustees have reclassified this as a
designated fund as opposed lo a Reslricled fund which better reflect5 the underlying nature of the fund.
The balance at 1 January 2024 has been transferred and all income and expenditure in the year has
been treated as designated.
16. Summary of funds
Summary of funds - current year
Balance at
31
December
2024
Balance at 1
January
2024
Transfers
Inlout
Income Expendlture
Designated funds
General funds
Restricted funds
1.876
140,097
(3,766)
(334,181)
14,982
13,092
2,656,611
2,850,695
14,982
(14,9821
2,865,677
141,973
(337,9471
2,669,703
Summary of funds - prlor year
Balance at
31
December
2023
8alance at
l January
2023
Income Expenditure
General funds
Restricted funds
2,588, 394
76,559
577,548
6,435
(315, 247) 2,850, 695
(8,012)
14,982
2, 604, 953
583, 983
(323, 259) 2,865, 677
17. Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due wthin one year
1,400,399
1,290,153
(20,849)
1,400,399
1,290,153
{20,849
Total
2,669,703
2,669,703
Page 21

ANIMAL CONCERN CUMBRIA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
17. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prlor period
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due wthin one year
1, 195,578
1,674,227
(19, 110)
1, 195,578
1, 689,209
(19,170)
14,982
Total
14,982
2,850,695
2,865,677
18. Penslon commltments
The Charity operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of Ihe Charity in an independently administered fund. The pension cost charge
represents contributions payable by the Charity to the fund and amounted to £3,789 12023 - £3,634).
Amounts totalling £818 (2023 - £6621 were payable to the fund at the balance sheet date and are included
in creditors.
19.
Related party transactions
The Charity has not entered into any related party transaction during the year, nor are there any
outstanding balances owing be￿een related parties and the Charity at 31 December 2024.
Page 22