Charity registration numbet 1165375
EDNA SMYLIE MEMORIAL FUND
ANNUAL REPORT AND UNAUDITED FINANCIAL
STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

EDNA SMYLIE MEMORIAL FUND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs A Hlbbert
Mrl DDash
Ms H Smith
Mrs H Longman
Charity number (England and Wales)
1165375
Principal address
104 South Street
Eastbourne
East Sussex
BN214LW
Independent eJÈamlner
Price & Company
30-32 Gildred8é Road
Eastbourne
East Sussex
BN2145H

EDNA SMYLIE MEMORIAL FUND
CONTENTS
Page
TrLJStees' report
Statement of trustees, responsibilities
Independent examiner's rèport
Statement of financial activities
Balance sheet
Notes to the financial 5tatementS
7-13

EDNA SMYLIE MEMORIAL FUND
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MAY 2025
The trustees present their annual report and f1nancial statements for the year ended 31 May 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note I 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 charitie5
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021" leffective l January 20191.
Objectives and activities
The charity's objects are to help and aid disabled, wounded, sick or homeless animals. The trustees seek
applications from UK Registered Charities in East and West Sussex, Kent and outside c>f these areas, aiTning to
assist with capital projects through Registered Charities and other charitable bodie5.
The trustees continue to give consideration to individuals requiring assistance but primarily through the use
of local veterinaTV group5 who deal with the assessment of the individua15' means.
In planning the activities for the year the trustees have paid due regard to guidance issued by the Charity
Commission on Public Benefit at their meetings.
Achlevements and performan
Flnanclal revlew
The trustees continued with their work with different org3nisations that have applied for grants and made
charitable grants in the year totalling £84,170. The following institutions received grants dLJring the year..
Animals Asia £10,000. Nowzad Charity £5,000, HART Wildlife Rescue £5,000, Yorkshlre Cat Rescue £2,000,
Daybreaks Kennels £2,5CKI, Cat Rescue £2,000, Cuan Wildlife Rescue £10,000, Prickles & Paws £IO,OOD,
Hector's Greyhound Rescue £7,670, Baby Blue Bee Bunnies £5,000, Eastbourne Bird Aid £5,000 and Wild
Hogs Hedgehog Rescue £20,000. The trustees follow up those in recèipt of grants regarding the
completenéss of the work for which the award was granted.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should
be maintained at a level equivalent to between three and Six month5, expenditure. The trustees consider that
reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to
continue the charity's current activities while consideration is given to ways in which additional funds may be
raised Thi5 level of reserves has been maintained throughout the year.
It IS the policy of the charity to maintain the value of its reserves in real terms and to maximise income from
them without taking any undue risk. The performance of the fund this year ha5 been satisfactory.
The trustees have assessed the major risks to which the charity is exposed, and are sat15fied that systerns are
in place to mitigate exposure to the major risks.
Plans for future perlods
The trustees intend to continue managing the investments with a view to generatlllg sufficient income to
enable the charity to continue its grant giving activities.

EDNA SMYLIE MEMORIAL FUND
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Structurefft governance and management
The charity was established by a charitable trust deed on 14 May 1996 and registered with the Charitv
Commission on l February 2016 under registration number 1165375.
The trustees who served during the year and up to the date of signature of the financial statements were..
Mr5 A Hibbert
MrJDDash
Ms H Smith
Mrs H Longman
New trustees are appointed at the discretion of the existing trustees. The charity 15 managed by the trustees
who met on five occasions during the year to consider the key operationol areas of grant making and
investments.
Ms H Smith is a partner of Hart Reade, the charity's solicitors.
The trustees, report was approved by the Board of Trustees.
Ms H Smith
Trustee
11 March 2026

EDNA SMYLIE MEMORIAL FUND
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MAY 2025
The trustees are responsible for preparing the Trustees. Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards (Urnited Kingdom Generally Accepted
Accounting Practice).
The law applicable to charities in England and Wales require5 the trustees to prepare finèncial 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..
select Sultable accounting policies and then apply them consi5tentlv,'
observe the methods and principle5 in the Charitie5 SORP-
make judgements and estimate5 that are reasonable and prudent,.
state whether applicable accountlng standards have been followed, subject to any material departures
disclosed and explained in the financial statements,. and
prepare the financlal statements on the going concern basis L¢nless it is inappropriate to presume that the
charity will continue in operation.
The trustees are responsible for keeping sufficient accounting record5 that disclose with reasonable accuracv
at any lime 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 provislons
of the trust deed. They are a150 responsible for safeguarding the assets of the charity and hence for taking
reasonable step5 for the prevention and detertion of fraud and other irregularities.

EDNA SMYLIE MEMORIAL FUND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EDNA SMYLIE MEMORIAL FUND
I report to the trustees on my examination of the financial statements of Edna Smylie Memorial Fund (the
harityl for the year ended 31 May 2025.
Respons5bllities and basls of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the reqU1￿MentS of the Charities Act 2011.
l ￿pOrt in respect of my examination of the charity's financial statements carried out under Section 145 of
the Charities Act 2011. In carrying out my examination I have followed the DirectlOn5 given by the Charlty
Commission under section 145lSllbl of the Charities Act 2011.
Independent examiner's statement
Your attention 15 drawn to the fact that the charity has p￿pared the financial statements in accordance with
the relevant version of the Statement of Recommended Practice applicable to charities preparing thelr
financlal statements in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended
Practice issued on l April 2005 which is referred to in the extant regulations but has now been withdrawn. I
understand that this has been done in order for the financial statements to provide a true and fair view in
accordance with UK Generally Accepted Accounting Practice.
I have completed my examinatlon. I confirm that no matters have come to my attention in connection with
the exarnination giving me cause to believe that in any materi31 respect..
accounting records were not kept in respect of the charity as required by sectign 130 of the Charities Act
2011.
the financial Statements do not accord with those records,. or
the financlal statements do not comply with the applicable requirements concerning the form and
content of financial statements set out in the Charitie5 (Accounts and Report51 Regulations 2008 other
than any requirement that the financial Statements give a true and fair view, which is not a matteT
considered as part of an independent examination.
I have no concerns and have come across no other matter5 in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
5tstements to be reached.
tsL_
Nathan Coker FCCA
Price & Company
30-32 Gildredge Road
Easibourne
East Sussex
BN214SH
Dated.. 11 March 2026

EDNA SMYLIE MEMORIAL FUND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
Unrestricted
fund5
2025
Total
2024
Notes
Income from:
Investments
44,377
41,722
Ex
enditure on:
Charitable activities
111,280
58,924
Net gains/110ssesl on investment5
108,318
188,423
Net movement In funds
41,415
171,221
Fund balance5 at l June 2024
1,570,206 1,398,985
Fund balances at 31 May 2025
1,611,621 1,570,206
The statement of financia1 activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.

EDNA SMYLIE MEMORIAL FUND
BALANCE SHEET
AS AT 31 MAY 2025
2025
2024
Notes
Fixed assels
Investments
li
1,505,678
1,522.890
Current assets
Cash at bank and in hand
121,121
67,194
Creditors: amounts falling due withln
one year
12
115,1781
119.8781
Net Current assets
105,943
47.316
Total assets less current liabilities
1,611,621
1,570.206
The tunds of the charlty
Unrestricted funds
1,611,621
1,570,206
1.611,621
1,570,206
The financial statements We￿ approved by the trustees on 11 March 2026
Ms H Smith
Trustee

EDNA SMYLIE MEMORIAL FUND
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
Accounting policies
Charity information
Edna Smylie Memorial Fund was established by a charitable trust deed on 14 May 1996 and registered
with the Charity Commission on l February 2016 under registration number 1165375.
1.1 Accounting convention
The financial statement5 have been prepared in accordance with the charity'5 governin8 document, the
Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP "Accounting and Reportlng by Charities.. Statement of Recommended
Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021" The charity is a Public Benefit Entity as
defined by FRS 102.
The charlty has taken advantage of the prowsions in the SORP for charities not to prepare a statement
of cash flows.
The f1n3ncial statement5 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 charitie5 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
withdrdwn.
The financial statements are prepared in sterlin8, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearèst £.
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 cDntinue in operational existence for the foreseeable future. Thus
the trustees continue to adopt the going concern basis of accounting in preparing ihe financial
statements.
1.3 Charttable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objective5.
1.4 Income
Income is recognised when the charity is leg311y entitled to it after an¥ performance conditions have
been met, the amounts can be measured reliably, and it is probable that income will be received.

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MAY 2025
Accounting policies (Continued)
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 deed5 of covenant is recogni5ed at the
time of the donation.
Legacles are recognised on receipt or otherwise if the charity ha5 been notified of an impending
distribution, thè amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as è contingent asset.
1,5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expendituie, it is probable that settlement will be required and the
amount of the obligation can be measure reliablv.
Governance ccists comprise all costs involving the public accountability of the charSty and its compliance
with regulation and good practice.
Grants payable are payments to third parties in furtherance of the charitable activities of the charity.
Expenditure on grants is recorded once the charity has made an unconditional commitment to pay the
grant and this is communicated to the beneficiary, or the grant has been paid, whichever is earliest.
1.6 Flxed asset investments
Fixed asset investments arè initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair valLJe at each reporting date. Changes in fair value are recognised in net
incDmellexpenditurel for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equivalents
Cash and cash equivalent5 include cash in hand, deposits held at call with banks, other 5hort-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are
shown within borrowing5 in current liabilities.
Basic financial assets
Basic financial assets. which include debtors and cash 8nd bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unle55 the arrangement constitutes a financing transattion. where the
transaction 15 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.

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MAY 2025
Accounting policies Icontlnuedl
Basic financial liabilities, including Creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrurnent 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 amort15ed.
Debt instruments are Subsequently carried at amortised cost, Using the effective interest rate method.
Trade creditors are obligation5 to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amourits payable are classified as current liabilitie5 if payment is
due within one year or less. If not. they are presented as non-current liabilitie5. Trade credltors are
recogni5ed initially at transaction price and subsequently measured at amortised cost using the
effective interest method.
Derecognition of financial liabllities
Financial liabilities are derecognised when the charity's contractU31 obligations expl￿ or are discharged
or cancelled.
1.8 Employee benefits
The c05t of any unused holiday entitlement Is recognised in the period in which the employee's Services
are received.
Termination benefits are recognisèd immediately as an expense when the charity is demonstrablv
committed to terminate the employment of an employee or to provide termination benefits.
1.9 Rlsk factors
The Trustèes have accesses the major risks to which the charity is exposed, and are satisfied that
systems are in place to mitigate exposure to the major risks.
Critical accounting e5tsmates and judgements
In the application of the charity'5 ac¢ountin8 policies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readilv
apparent from other source5. 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
estimaie5.
The estimates and underlying assumptions are rtvlewed 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.

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MAY 2025
Investments
Unrestricted
funds
Total
2025
2024
Income from listed investmÈnt5
44,377
41,722
Expenditure on charitable actlvities
Grant5
2025
Grants
2024
Dlrect costs
Grant funding of activities (see note Sl
84,170
33.250
Share of support and govemance cost5 Isee note 61
Governance
27,110
25,674
111.280
58,924
Analysls by fund
Unrestricted fund5
111,280
58,924
io-

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Grants payable
Grants
2025
Total
2024
Grat)ts to ihstitutions..
Animals Asia
Daybreaks Trust
Hornbeam Wood Rescue Sanctuary
Nowzad Charity
Teckels Animal Sanctuaries
The Cat Welfare Group Limited
Tynemouth Seal Hospital
HART Wildlife Rescue
Yorkshire Cat Rescue
Daybreaks Kennels
Cat Rescue
Cuan Wildlife Rescue
Prickles & Paws
Hector's Greyhound Rescue
8aby Blue Bee Bunnies
Eastbourne Bird Aid
Wild Hogs Hedgehog Rescue
10,000
3,000
4,250
5,000
10,000
5,000
5,000
1.000
5,000
5,000
2,000
2,500
2,000
10.000
10,000
7,670
5,000
20,DC4J
84,170
33,250
-li-

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Support costs
Governance
costs
2025
2024 Basls of allocation
Independent examination
Legal and professional
1,680
25,430
1.680
25,430
1,680 Governance
23,994 Governance
27,110
27.110
25,674
Analysed between
Ch3rilable activities
27,110
27,110
25,674
Governance cost5 includes amounts payable to the Independent examiners of £1,680 12024-
£1,680) for independent examination fees.
Trustees
None of the trustees lor any persons conne¢ted with them) received any remuneration or benefits from
the charity during the year. No expenses were incurred or reimbursed to the trustees in the year.
Governance cost5 includes the amount of £11,70012024- £11,400) payable to the charity'5 solicitors.
Hart Reade.
Employees
There were no employees during the year.
Net gains/llosse51 on investments
Unrestricted Unrestricted
lunds
funds
2025
2024
Revaluation of investments
Gainlllossl on sale of investments
133,5001
141,818
182,731
5,692
108.318
188,423
12

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
10 Taxation
The charity is exempt from taxation tsn its activities because all its income is applied for ch3rit3ble
purposes.
11 Fixed asset investment5
Listed
investments
Cost or valuatlon
At I I￿ne 2024
Additions
Valuation changes
Disposals
1,522.890
105,877
108,329
1231,4181
At 31 May 2025
1,505,678
Carrying amount
At 31 May 2025
1,50S,678
At 31 May 2024
1,522,890
12 Creditors: amounts falllng due wlthln one year
2025
2024
Accruals and deferred income
15,178
19.878
Accruals and deferred income includes amounts due to the charity's solicitors. Hart Reade, of £11,700
12024- £11,4LYJI.
13 Related party tran5a¢tions
During the year, the Trust had transactions with the charity's solicitors, Hart Reade, of £11,70012024-
£11,400), of which the trustee Ms H Smith is a partner.
There are no other disclosable related party transactions.
13