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2025-09-30-accounts

Charity registration number: 1167990

MARGARET GREEN ANIMAL RESCUE (A CHARITABLE INCORPORATED ORGANISATION)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Chartered Accountants

MARGARET GREEN ANIMAL RESCUE

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 7
Statement of Trustees' Responsibilities 8
Independent Auditors' Report 9 to 12
Consolidated Statement of Financial Activities 13
Consolidated Balance Sheet 14
Balance Sheet 15
Consolidated Statement of Cash Flows 16
Notes to the Financial Statements 17 to 40

MARGARET GREEN ANIMAL RESCUE REFERENCE AND ADMINISTRATIVE DETAILS

Chief Executive Officer Mr N Mason
Trustees Mrs L Suchanek
Ms T Sheldon
Prof P Richardson
Ms A Richards
Mrs S L Copling
Ms A Mitchell
Charity Registration Number 1167990
Registered Office Margaret Green Animal Rescue
Church Knowle
Wareham
Dorset
BH20 5NQ
Auditor Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
Solicitors Taylor Rose MW
Stuart House
St Johns Street
Peterborough
PE1 5DD
Bankers NatWest
5 Old Christchurch Road
BOURNEMOUTH
Dorset
BH1 1DU
Lloyds
15 Blackheath Village
London
SE3 9LH
Investment Managers Redmayne Bentley
139 Commercial Road
Ashley Cross
Poole
Dorset
Rescue Centres Church Knowle, Wareham, Dorset, BH20 5NQ
Lincoln
Farm,		 Bere Road, Winterborne Kingston, Blandford,
Dorset, DT11 9BP
Wingletang, Brentor Road, Heathfield, Tavistock, Devon, PL19
0LF

MARGARET GREEN ANIMAL RESCUE

TRUSTEES' REPORT

The trustees, present the annual report together with the financial statements and auditors' report of the charity for the year ended 30 September 2025.

Trustees and Officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Mr M Nathan (resigned 10 December 2025) Mrs L Suchanek Mr A Simons (resigned 4 March 2026) Ms T Sheldon Mrs S Oldfield (resigned 6 February 2026) Mrs R Steeden (resigned 31 December 2024) Prof P Richardson (appointed 21 January 2025) Ms A Richards (appointed 21 January 2026) Mrs S L Copling (appointed 18 November 2025) Ms A Mitchell (appointed 27 April 2026) Chief Executive Officer: Mr N Mason

Trustees' Report 2024/25

We put animal health and welfare first in everything we do, working to create positive outcomes for both animals and people. By collaborating with local authorities and sector organisations across the Southwest, we've developed a thorough welfare strategy that includes emergency rescues and safe accommodation for cases like animal hoarding. Our staff and volunteers provide veterinary, social, behavioural, and emotional support, while the Communications team helps by sharing stories and fundraising, giving these animals a fresh start and a chance for loving homes. The same dedication applies at our Church Knowle centre, where equines, goats, sheep, rabbits, guinea pigs, and chickens are rehabilitated and matched with new families.

Despite financial pressures, the Board of Trustees remains dedicated to keeping our workforce skilled and motivated. We have upheld our training budget, providing employees with technical training from sector charities such as Battersea Academy and International Cat Care. Additionally, several employees attended the annual ADCH Conference, which proved invaluable for networking and concentrated learning.

Effective leadership, clear direction, and inclusivity are critical during periods of challenge. The Board has established a robust partnership with the CEO and remains committed to strong governance. During a six-month secondment to operations, a trustee with considerable expertise in high-level marketing assumed the role of Head of Fundraising and Marketing, contributing valuable skills to team development and providing fresh perspectives to the Board of Trustees. To further improve efficiency and effectiveness across the organisation, we are planning for a digital transformation strategy that will help the charity achieve greater operational efficiencies.

This strategic approach positions the charity to address future challenges and deliver optimal outcomes for all stakeholders, with particular emphasis on the animals at the core of our mission and vision.

MARGARET GREEN ANIMAL RESCUE

TRUSTEES' REPORT

Generating income remains vital to charities and our retail strategy has led to noticeable profit increases from shop sales and increasing gift-aid contributions, helping fund our core activities. Success depends greatly on our dedicated volunteers and supportive communities, who contribute both through donations and purchases. The fundraising and marketing team is encountering specific challenges within the current economic climate and additional investment has been deemed necessary to ensure sustainable growth and to support increased income generation over the medium to long term, thereby contributing to the coverage of core operational expenses. We remain grateful for the steadfast support from our volunteers and supporters.

The Board, collaborating with the CEO, has continued strategic discussions to build upon the three-year Strategic Plan launched in 2022, continuing efforts throughout 2024/25 to ensure the charity's longevity and success over the long term.

Lastly, we want to acknowledge the unwavering dedication shown by our team members and volunteers who work tirelessly across our rescue centres and retail shops. Their selfless efforts have enabled us to maintain high operational standards despite difficult circumstances, and we sincerely thank them for their contributions.

Objectives and activities

The objectives and values of the Charity are to

Rescue, Care, Rehome and Support

We will Rescue homeless, abandoned, neglected or mistreated animals, ensuring Veterinary Care, rehabilitation and respect for each animal. Finding suitable forever homes for the pets in our care to be Rehomed, and providing lifelong Support for owners and their rescued pets.

As part of this we abide by the Five Freedoms for Animal Welfare

  1. Freedom from hunger or thirst, by ensuring easy access to fresh water, and a suitable diet to maintain a full and healthy life

  2. Freedom from discomfort by providing the appropriate environment including shelter and a resting area which is both comfortable and safe

  3. Freedom from pain, injury or disease wherever possible from prevention, or the early detection and rapid diagnosis and treatment

  4. Freedom to express (most) normal behaviour by providing sufficient space, proper facilities, enrichment programmes and company of the animal’s own kind

  5. Freedom from fear and distress by ensuring our conditions and treatment avoid any mental suffering

To achieve our objectives we invest in resources that will allow us to increase the number of animals we are in a position to help, whilst ensuring that the high level of care is not compromised.

Public benefit

The trustees have given due regard to public benefit when planning the charity's activities in accordance with the Charity Commission's guidance on public benefit. Our activities of rescuing homeless, abandoned, neglected or mistreated animals are in the public benefit as we care for the animals that some of the public are no longer able or willing to do.

Financial review

The financial statements on the following pages provide full details of the results for the year and the charity's financial position at the year end. In summary the Consolidated Charity has a financial surplus of £626,526 compared to £1,002,497 in the previous financial year.

The Board of Trustees consider the Charity a sustainable and financially strong in animal welfare charity. Our plans for the next three years will be based on our determination to maintain our commitment to animal welfare across our geographic region supported by our ongoing financial performance.

MARGARET GREEN ANIMAL RESCUE

TRUSTEES' REPORT

Policy on reserves

The trustees have identified the following financial risks to the charity: dependence upon legacy income and the risk that this may not be forthcoming; and prolonged site closure due to infection, government-imposed restriction of movement or widespread property damage; both of which would result in loss of income from charitable activity and donations. We have calculated that either of these things could result in a loss of approximately £600,000 per annum until such a time as normal business activity resumes. The trustees have decided that it is therefore prudent to keep in reserve an amount of £1,200,000. This is entitled the Financial Risk Reserve.

The trustees have then set aside a number of other designated funds:

• A Depreciation Reserve of £3,134,711 has been established equivalent to the value of Depreciable Fixed Assets; these are the three centres which provide all animal welfare capability.

• An Investment Reserve of £1,240,000 has been established consisting of our Agricultural and other rental assets in Lincolnshire, and our Co-op Investment propety which generate essential annual investment income towards our operating costs.

The net result of these various Reserves and Designated Funds is that all the Trustees consider that a Free Reserve for day to day cash flow management should be maintained; this would currently be in the order of £1,200,000.

Restricted income from donations is spent in accordance with the donors' wishes.

Achievements and performance

Key Performance Indicators (KPIs)

See the table below for the rehoming statistics of both dogs and cats:-

• Figures for the previous 12 month period are indicated in parentheses (123). Whilst the number of dogs rescued and rehomed remain relatively constant, the number of stray dogs taken in reduced by 50% as the 2 stray contracts ran down during the period. Cats rescued and rehomed also remained relatively constant.

DOGS - LINCOLN FARM

DOGS-WINGLETANG

TOTAL

Rescue : In 143 (206) Rescue:In 149 (164) 292 (370) Rehomed 142 (192) Rehomed 146 (143) 288 (335) Strays: In 17 (100) Strays: In 5 (5) 22 (105) Claimed 3 (30) Claimed 0 (4) 3 (35)

CATS - CHURCH KNOWLE CATS - WINGLETANG TOTAL Rescue: In 141 (129) Rescue: In 112 (99) 253 (228) Rehomed 127 (125) Rehomed 101 (118) 228 (243)

MARGARET GREEN ANIMAL RESCUE

TRUSTEES' REPORT

Animal Care and Rehoming

The number of animals that came into our care and were rehomed after medical and behavioural assessment interventions has increased significantly. Dogs and cats account for the majority of animals helped.

Church Knowle Centre, Dorset

At Church Knowle, we care for and rehome various species, including equines, sheep, goats, pigs, rabbits, guinea pigs, ducks, geese, and chickens as well as cats.

Wildlife Care

Occasionally, the public brings sick, injured, or orphaned wildlife to our centres. We have a triage and assessment methodology to determine the viability of returning these animals to the wild, utilizing specialist contacts, in-house expertise, and veterinary practices. While we acknowledge our limitations in wildlife care, we strive to apply the same rigour as we do with all animals in our care.

Partnerships and Collaborations

Wingletang Centre

Our Wingletang centre has established strong relationships with the RSPCA and local police. Together, we provide essential support, including accommodation for animals in need and assistance during welfare investigations involving significant numbers of cats or dogs.

Lincoln Farm Centre

Specializing in canine care, Lincoln Farm is in the process of moving away from stray dogs contracts that ended in December 2024 and transitioning to Home to Home and Fostering models alongside traditional rescue and believe this will help us to be more responsive going forward and ultimately help more dogs to find new homes. We have also partnered with another charity, Forever Hounds Trust, where they use 8 kennels to house and rehome sighthounds exclusively.

Facility Improvements and Community Engagement

Church Knowle Site

Accredited by the RSPCA, Church Knowle will care for horses under RSPCA control until they can be rehomed. We plan to improve several paddocks to better care for goats, sheep, and equines during the winter when the land becomes water-logged. The centre also supports All Sort’d, a charity for young adults with learning disabilities, who visit and volunteer weekly.

Fundraising and Retail

Digital Engagement

Our Fundraising/Comms team has improved digital engagement, increasing the frequency of posts and responses. Several successful appeals for funds have been made, and further growth in this area is planned with a Digital Transformation Strategy across the charity.

Charity Shops

Our charity shops have increased their value and profitability. A new shop in Boscombe has been acquired representing our largest current shop in a portfolio of eight properties. We continue to search for a 'superstore' outlet for second hand furniture.

MARGARET GREEN ANIMAL RESCUE

TRUSTEES' REPORT

Financial Stability and Strategic Planning

Support and Legacy

Our charity remains well-supported and esteemed as a compassionate, professional organization. Legacy contributions are vital, covering significant operational costs and enabling us to meet community needs. Our strategic plan and annual cycle help navigate financial challenges, with devolved budgets ensuring value for money. Thanks to diligent budget management, we control costs while delivering essential services

Plans for future periods

Aims and key objectives for future periods

We will remain committed to rehoming all animal species within our capabilities, ensuring the highest standards of care while securing appropriate long-term placements. To achieve this objective, it is essential that we continue to secure funding to uphold these services and implement ongoing enhancements to both accommodations and staff expertise. Multiple training pathways are supported by established training budgets

. Our team will evaluate various operational methods within the UK to inform future investments and refine methodologies, supporting a digital transformation throughout the charity. We aim to enhance efficiency in animal rehoming, with the primary goal of assisting greater numbers through Foster and Home to Home schemes, thereby establishing a strategic direction.

We intend to expand our income-generating capacity via the Fundraising and Marketing team, as well as through our Charity Shop Retail team. Additional legitimate income opportunities will be identified and assessed, and viable options will be implemented accordingly.

The strategic review process will remain dynamic, engaging the full board of trustees CEO and management team to guide delivery of our 10-year vision focused on benefiting animals and people alike. Evaluations of each rescue centre will determine optimal approaches and outline medium- and long-term projects necessary to sustain and advance standards of care for our animals, colleagues, and volunteers.

Recognising that our achievements depend on people, comprehensive engagement with all stakeholders will be integral to our continued success.

MARGARET GREEN ANIMAL RESCUE

TRUSTEES' REPORT

Major risks and management of those risks

The trustees have examined the major strategic, business and operational risk which the charity faces and confirm that systems and reports have been established so that necessary steps can be taken to manage these risks. This is reviewed at every meeting of the trustees.

Structure, governance and management

Nature of governing document

The charity operated since it was founded in 1965 as an “unincorporated” organisation. Following new Charity Commission guidance we changed our legal status into a “Charitable Incorporated Organisation” (CIO) as of the 1st October 2016. The charity now has a new charity number, but its aims and objectives remain the same. The Board of Trustees govern the charity, and into which were transferred all the assets and liabilities of the previous charity.

Trustees are appointed following recognition by the board of a desirable skills or expertise shortage, and recruited following recommendations by trustees. All trustees receive an induction into the charity including visits to the rescue centres, and governance and financial information in accordance with Charity Commission guidelines. The charity currently has 6 Trustees who meet every other month to review the activities and the performance of the charity, including financial reviews, operational issues, and risk management.

Day to day management of the charity is delegated to the Chief Executive, who is assisted by a management team running the Rescue Centres and Commercial businesses.

In April 2016 a Trading Company was created to separate the risks of the commercial operations from the charity’s activities. The Trading Company incorporates all income from commercial boarding, online sales, and retail activity.

Staff remuneration is reviewed annually and considers the current financial performance of the charity, statutory requirements in respect of minimum/living wage limits, current rate of inflation and comparable pay rates within the charity sector.

Governing Document

The Constitution of the Charitable Incorporated Organisation was registered with the Charity Commission on the 1st July 2016.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 26 May 2026 and signed on its behalf by:

Mrs S L Copling Trustee

MARGARET GREEN ANIMAL RESCUE

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees of Margaret Green Animal Rescue 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The law applicable to charities in England requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of incoming resources and application of resources of the charity for the period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper 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 Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution.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 the trustees of the charity on 26 May 2026 and signed on its behalf by:

Mrs S L Copling Trustee

MARGARET GREEN ANIMAL RESCUE

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF MARGARET GREEN ANIMAL RESCUE

Opinion

We have audited the financial statements of Margaret Green Animal Rescue (the 'parent charity') and its subsidiaries (the 'group') for the year ended 30 September 2025, which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, Balance Sheet, Consolidated Statement of Cash Flows and Notes to the Financial Statements, including a summary of 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 group and parent 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 group and parent 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 trustees 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, except to the extent otherwise explicitly stated in our report, 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.

MARGARET GREEN ANIMAL RESCUE

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF MARGARET GREEN 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 (set out on page 8), 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 group and parent 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 liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 151 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

The auditor's 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 the auditor's 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.

As part of an audit in accordanc with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

MARGARET GREEN ANIMAL RESCUE

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF MARGARET GREEN ANIMAL RESCUE

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The extent to which the audit was considered capable of detecting irregularities including fraud

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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement director ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the charity sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Charities Act, taxation legislation, data protection, employment, and health and safety legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and

MARGARET GREEN ANIMAL RESCUE

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF MARGARET GREEN ANIMAL RESCUE

To address the risk of fraud through management bias and override of controls, we:

• assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias;

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

•agreeing financial statement disclosures to underlying supporting documentation;

•reviewing correspondence with HMRC, Charity Commission and the company’s legal advisors

There are inherent limitations in our audit procedures described as above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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 group'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 its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Edwards and Keeping Limited (Statutory Auditor)

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

27 May 2026

Edwards and Keeping Limited is eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006.

MARGARET GREEN ANIMAL RESCUE

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Gains/losses on investment
assets
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
24		 Unrestricted
£
1,764,044
224,714
1,106,020
167,930
3,262,708
(652,973)
(2,069,250)
(2,722,223)
82,582
623,067
623,067
8,876,488
9,499,555		 Restricted
£
5,234
-
-
-
5,234
-
(1,775)
(1,775)
-
3,459
3,459
-
3,459		 Total
2025
£
1,769,278
224,714
1,106,020
167,930
3,267,942
(652,973)
(2,071,025)
(2,723,998)
82,582
626,526
626,526
8,876,488
9,503,014		 Total
2024
£
1,410,640
260,939
1,023,944
153,763
2,849,286
(594,618)
(1,936,561)
(2,531,179)
684,390
1,002,497
1,002,497
7,873,991
8,876,488

All of the group's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 24.

MARGARET GREEN ANIMAL RESCUE

CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2025

Note
Fixed assets
Tangible assets
14
Investments
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
18
Creditors: Amounts falling due within one year
19
Net current assets
Net assets
Funds of the group:
Restricted
Unrestricted income funds
Unrestricted
Total funds
24		 2025
£
3,209,711
2,394,217
5,603,928
11,611
2,143,387
1,873,042
4,028,040
(128,954)
3,899,086
9,503,014
3,459
9,499,555
9,503,014		 2024
£
3,308,185
3,721,314
7,029,499
10,019
1,130,128
834,859
1,975,006
(128,017)
1,846,989
8,876,488
-
8,876,488
8,876,488

The financial statements on pages 13 to 40 were approved by the trustees, and authorised for issue on 26 May 2026 and signed on their behalf by:

Mrs S L Copling Trustee

MARGARET GREEN ANIMAL RESCUE

(REGISTRATION NUMBER: 1167990) BALANCE SHEET AS AT 30 SEPTEMBER 2025

Note
Fixed assets
Tangible assets
14
Investments
15
Current assets
Debtors
17
Cash at bank and in hand
18
Creditors: Amounts falling due within one year
19
Net current assets
Net assets
Funds of the charity:
Restricted
Unrestricted income funds
Unrestricted
Total funds
24		 2025
£
3,168,608
2,394,317
5,562,925
2,148,434
1,708,668
3,857,102
(108,338)
3,748,764
9,311,689
3,459
9,308,230
9,311,689		 2024
£
3,277,847
3,721,414
6,999,261
1,158,512
654,640
1,813,152
(112,194)
1,700,958
8,700,219
-
8,700,219
8,700,219

The financial statements on pages 13 to 40 were approved by the trustees, and authorised for issue on 26 May 2026 and signed on their behalf by:

Mrs S L Copling Trustee

MARGARET GREEN ANIMAL RESCUE

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
Cash flows from operating activities
Net movement in funds
Adjustments to cash flows from non-cash items
Depreciation
10
Investment income
6
Revaluation of investments
Working capital adjustments
(Increase)/decrease in stocks
16
Increase in debtors
17
Increase/(decrease) in creditors
19
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
6
Purchase of tangible fixed assets
14
Rental income
6
Purchase of investments
Sale of investments
Investment transfer from cash
Income from dividends
6
Net cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 October
Cash and cash equivalents at 30 September		 2025
£
626,526
147,808
(167,930)
(97,221)
509,183
(1,592)
(1,013,259)
937
(504,731)
39,924
(49,334)
87,878
(438,473)
1,787,916
74,875
40,128
1,542,914
1,038,183
834,859
1,873,042		 2024
£
1,002,498
147,058
(153,763)
(688,319)
307,474
1,321
(176,932)
(28,179)
103,684
27,527
(42,574)
98,664
(717,668)
724,550
474
27,572
118,545
222,229
612,630
834,859

All of the cash flows are derived from continuing operations during the above two periods.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Charity status

Margaret Green Animal Rescue is a registered charitable incorporated organisation (CIO). The nature of the charity's operations and principal activities are described in the Trustees' annual report.

The address of its registered office is: Margaret Green Animal Rescue Church Knowle Wareham Dorset BH20 5NQ

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published October 2019. They also comply with the Charities Act 2011.

Basis of preparation

Margaret Green Animal Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.

Departures from the Charities Regulations

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 following the 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 (FRS102) published October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 30 September 2025.

No statement of financial activities is presented for the charity as permitted by Charities SORP. The charity made a gain for the financial year of £611,470 (2024- £948,267).

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

The results of subsidiaries acquired or disposed of during the year are included in the statement of financial activities from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.

The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group. The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.

Inter-company transactions, balances and unrealised gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full.

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the original business combination and the non-controlling shareholder’s share of changes in equity since the date of the combination. Total comprehensive income is attributed to non-controlling interests even if this results in the non-controlling interests having a deficit balance.

Going concern

The trustees consider that there are no material uncertainties about the group's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the group.

Judgements

The following judgements have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements: The recognition of legacies.

Key sources of estimation uncertainty

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:

The measurement of legacy debtors. Legacies are accounted for when the receipt is probable and the value can be reliably measured. Legacies are accrued as at 30 September 2025 were £1,956,593 (2024 -£975,108).

The measurement of fair value of the investment property. Investment property is included at the trustee's best belief of fair value. Investment property is valued at £1,240,000 (2024:£2,649,426).

Income and endowments

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 the income receivable can be measured reliably.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacies are recognised when the charity has been informed of the existence of a valid will and the death of a benefactor, it is probable monies will be received and this can be reasonably estimated.

Grants receivable

Grants are recognised when the group has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Gifts in kind

Gifts in kind are recognised in different ways dependent on how they are used by the charity.

(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.

(ii) Those donated for onward transmission to beneficiaries are included in the statement of financial activities as incoming resources expended when they are distributed. They are valued at the amount the charity would have to pay to acquire them.

(iii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have to pay to acquire the.

Shop income and income derived from events is recognised as earned (that is, as the related goods or services are provided).

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Investment income

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 bank.Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Charitable activities

Income from charitable activities includes income recognised as earned (as the goods or services are provided) under contract.

Other income

Rents receivable are accounted for on an accruals basis. Retail income is recognised at the point of sale.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

All resources expended are inclusive of irrecoverable VAT.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Freehold buildings 50 years straight line basis
Equipment and fittings 25%-35% reducing balance basis
Motor Vehicles 4 years straight line basis
Site Improvements 10-20 years straight line basis
IT equipment 4 years straight line basis
Shop fittings 5-10 years straight line basis

Investment properties

Freehold land and buildings which are held primarily for either rental income or capital appreciation are included at fair value.

Unrealised gains and losses represent the movement in fair values during the year and are credited or charged to the Statement of Financial Activities based on the fair value at the year end.

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at fair value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their fair value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in fair values during the year and are credited or charged to the Statement of Financial Activities based on the fair value at the year end.

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out basis (FIFO).

Items donated for resale or distribution are not included in the financial statements until they are sold or distibuted.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Concessionary loans

Concessionary loans include those receivable from third parties which are interest free or below market rates and are made to advance charitable purposes. All loans are measured at cost, less impairment.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the group.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Designated funds include:

Financial risk reserve, which is maintained in order to mitigate the risk of identified financial risks.

An investment reserve, which consists of the charity's agricultural land in Lincolnshire, and Co-op investment property which generate essential annual investment income towards our operating costs.

A depreciation reserve, which is designed to match the net book value of land and depreciable tangible fixed assets at the year end.

Under the terms of the constitution the Trustees may at any time, at their discretion, apply the whole or any part of the capital of the Charity towards the objects of the Charity.

Further details of each fund are disclosed in note 24.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contibution plan for the benefit of its employees. Contributions are expensed as they become payable.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Legacies
Gift aid reclaimed
Grants, including capital grants;
Grants from companies		 Unrestricted
General
£
222,686
1,457,691
83,667
-
1,764,044		 Restricted
£
5,234
-
-
-
5,234		 Total
2025
£
227,920
1,457,691
83,667
-
1,769,278		 Total
2024
£
254,923
1,098,516
56,054
1,147
1,410,640

4 Income from charitable activities

Other income
Adoptions
5
Income from other trading activities
Trading income;
Shop income from sale of donated goods and
services
Trading company
Local fundraising and street collection income		 Unrestricted
General
£
43,042
181,672
224,714
Unrestricted
General
£
5,472
969,997
130,551
1,106,020		 Total
2025
£
43,042
181,672
224,714
Total
2025
£
5,472
969,997
130,551
1,106,020		 Total
2024
£
43,208
217,731
260,939
Total
2024
£
8,706
894,271
120,967
1,023,944

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

6 Investment income

Income from dividends;
Dividends receivable from other listed
investments
Interest receivable and similar income;
Interest receivable on bank deposits
Other interest receivable
Income from rents
7
Expenditure on raising funds
Costs of generating donations and legacies
Costs of trading activities
Investment management costs		 Unrestricted
funds
General
£
40,128
38,584
1,340
87,878
167,930
Direct costs
£
51,637
594,811
6,525
652,973		 Total
2025
£
40,128
38,584
1,340
87,878
167,930
Total
2025
£
51,637
594,811
6,525
652,973		 Total
2024
£
27,572
27,527
-
98,664
153,763
Total
2024
£
40,135
551,131
3,352
594,618

MARGARET GREEN ANIMAL RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 Expenditure on charitable activities

Activity Activity
undertaken support Total Total
directly costs 2025 2024
£ £ £ £
Food and consumables- J P
Morgan project - - - 470
Food and consumables- L F
Dog enrichment - - - 608
Food and consumables 17,927 - 17,927 16,858
Veterinary fees- Teddy surgery - - - 2,333
Veterinary fees- Nifty surgery - - - 2,469
Veterinary fees- Valentino's
surgery 1,775 - 1,775 -
Veterinary fees 137,807 - 137,807 151,005
Wages and salaries 892,013 - 892,013 867,846
Staff NIC (Employers) 74,023 - 74,023 62,115
Employers pension 21,509 - 21,509 19,931
Rates 18,263 - 18,263 24,360
Light, heat and power 82,017 - 82,017 82,962
Insurance 15,420 - 15,420 14,648
Repairs and maintenance 74,741 - 74,741 80,342
Telephone and fax 15,560 - 15,560 23,899
Computer software and
maintenance costs 66,743 - 66,743 61,949
Printing, postage and stationery 10,264 - 10,264 13,112
Sundry expenses 3,638 - 3,638 2,643
Cleaning, clothing, health and
safety 22,649 - 22,649 27,187
Motor expenses 22,435 - 22,435 24,979
Advertising 12,838 - 12,838 11,023
Sundry expenses - - - 1
Car hire - - - 2,615
Trade subscriptions 961 - 961 915
suspense - - - 1
Wages and salaries-Admin &
marketing - 292,137 292,137 234,586
Staff NIC (Employers)-Admin &
marketing - 28,619 28,619 21,036
Staff training - 5,541 5,541 2,119
Staff welfare - 1,274 1,274 1,991
Staff recruitment - 3,200 3,200 710
Legal and professional fees - 84,737 84,737 19,891
Bad debts written off - (46) (46) -
Bank charges - 11,351 11,351 9,570
Credit card charges - 242 242 245

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Depreciation of freehold
property
Depreciation of short leasehold
property
Depreciation of fixtures and
fittings
Depreciation of motor vehicles
Governance costs		 Activity
undertaken
directly
£
-
-
-
-
-
1,490,583		 Activity
support
costs
£
59,059
63,663
15,169
3,311
12,185
580,442		 Total
2025
£
59,059
63,663
15,169
3,311
12,185
2,071,025		 Total
2024
£
59,059
61,036
18,048
3,313
10,686
1,936,561

£2,069,250 of the above expenditure was attributable to unrestricted funds (2024:£1,930,681) and £1,775 (2024:£5,880) to restricted funds.

9 Analysis of governance and support costs

Governance costs

Unrestricted

Audit fees
Audit of the financial statements - charity
Other governance costs
10 Net incoming/outgoing resources
Net incoming resources for the year include:
Audit fees-group
Depreciation of fixed assets		 General
£
10,200
1,985
12,185		 Total
2025
£
10,200
1,985
12,185
2025
£
10,200
148,099		 Total
2024
£
8,360
2,326
10,686
2024
£
8,360
147,058

11 Trustees remuneration and expenses

During the year the group made the following transactions with trustees:

£1,665 (2024;£2,326) costs were met by the charity for trustees meetings attended by all trustees and the cost of one trustee visiting other animal centres.

No trustees, nor any persons connected with them, have received any remuneration from the group during the year.

No trustees have received any other benefits from the charity during the year.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

12 Staff costs

The aggregate payroll costs were as follows:

2025 2024
£ £
Staff costs during the year were:
Wages and salaries 1,504,067 1,396,428
Social security costs 128,038 103,863
Employers' pension 27,170 25,078
1,659,275 1,525,369

The monthly average number of persons (including senior management / leadership team) employed by the group during the year expressed as full time equivalents was as follows:

Admin
Marketing and fundraising
Retail
Church Knowle
Lincoln Farm
Wingletang
Estates		 2025
No
7
6
23
16
17
9
-
78		 2024
No
5
5
17
13
17
8
4
69

The number of employees whose emoluments fell within the following bands was:

£70,001 - £80,000 2025
No
1		 2024
No
1

13 Taxation

The group is a registered charity and is therefore exempt from taxation.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

14 Tangible fixed assets

Group

Cost
At 1 October 2024
Additions
Disposals
At 30 September 2025
Depreciation
At 1 October 2024
Charge for the year
Eliminated on disposals
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024		 Land and
buildings
£
4,027,987
41,233
-
4,069,220
768,342
129,084
-
897,426
3,171,794
3,259,645		 Furniture and
equipment
£
162,085
8,101
-
170,186
116,856
15,413
-
132,269
37,917
45,229		 Motor
vehicles
£
123,975
-
(6,550)
117,425
120,664
3,311
(6,550)
117,425
-
3,311		 Total
£
4,314,047
49,334
(6,550)
4,356,831
1,005,862
147,808
(6,550)
1,147,120
3,209,711
3,308,185

Included within the net book value of land and buildings above is £3,131,424 (2024 - £3,229,307) in respect of freehold land and buildings and £40,370 (2024 - £30,338 ) in respect of leaseholds.

Charity

Cost
At 1 October 2024
Additions
At 30 September 2025
Depreciation
At 1 October 2024
Charge for the year
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024		 Land and
buildings
£
3,945,171
24,838
3,970,009
715,863
122,722
838,585
3,131,424
3,229,308		 Furniture and
equipment
£
162,085
7,124
169,209
116,856
15,169
132,025
37,184
45,229		 Motor
vehicles
£
117,425
-
117,425
114,114
3,311
117,425
-
3,311		 Total
£
4,224,681
31,962
4,256,643
946,833
141,202
1,088,035
3,168,608
3,277,848

Included within the net book value of land and buildings above is £3,131,424 (2024 - £3,229,308) in respect of freehold land and buildings and £Nil (2024-£Nil ) in respect of leaseholds.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

15 Fixed asset investments

Group
Investment properties
Other investments
Investment properties
Cost or Valuation
At 1 October 2024
Disposals
At 30 September 2025
Provision
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024		 2025
£
1,240,000
1,154,217
2,394,217		 2024
£
2,649,426
1,071,888
3,721,314
Investment
properties
£
2,649,426
(1,409,426)
1,240,000
-
1,240,000
2,649,426

The charitable incorporated organisation owns two investment properties.

The first investment property was valued at £825,000 in February 2024 by independent valuers Perkins George & Co. However, the fair value was increased by £759,426 in 2024 to reflect the sales value of the land sold post year-end. The charity has retained land valued at £175,000.

In relation to the second property the trustees bought the property for a cost of £1,176,233 in 2019. At November 2023 a valuation report was prepared by Primmer Olds B.A.S and gave the property a market value of £1,065,000. The trustees believe the fair value at September 2025 is the same as at November 2023.

The charitable incorporated organisation also receives rent from a property at Church Knowle. This property is included within Tangible Fixed Assets at the fair value of the rented property cannot be measured reliably.

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Other investments

Other investments
Cost or Valuation
At 1 October 2024
Revaluation
Additions
Disposals
At 30 September 2025
Movement in cash
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024		 Redmayne
Bentley
£
1,071,888
97,221
438,473
(378,490)
1,229,092
74,875
74,875
1,154,217
1,071,888		 Total
£
1,071,888
97,221
438,473
(378,490)
1,229,092
74,875
74,875
1,154,217
1,071,888

The Redmayne Bentley investments were valued at the closing market price as at 30 September 2025.

Charity

Charity
Investment properties
Other investments		 2025
£
1,240,000
1,154,217
2,394,217		 2024
£
2,649,426
1,071,888
3,721,314

Investment properties

Cost or Valuation
At 1 October 2024
Disposals
At 30 September 2025
Provision
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024		 Investment
properties
£
2,649,426
(1,409,426)
1,240,000
-
1,240,000
2,649,426

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

The charity owns two investment properties.

The first investment property was valued in February 2024 at £825,000 by independent valuers Perkins George & Co. However, the fair value was increased in 2024 by £759,426 to reflect the sales value of the land sold post year-end. The charity has retained land valued at £175,000.

In relation to the second property the trustees bought the property for a cost of £1,176,233 in 2019. At November 2023 a valuation report was prepared by Primmer Olds B.A.S and gave the property a market value of £1,065,000. The trustees believe the fair value at September 2025 is the same as at November 2023.

Shares in group undertakings and participating interests

Cost
At 1 October 2024
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024
Other investments
Cost or Valuation
At 1 October 2024
Revaluation
Additions
Disposals
At 30 September 2025
Movement in portfolio cash
Net book value
At 30 September 2025
At 30 September 2024
16 Stock
Finished goods		 Group
2025
£
2024
£
11,611
10,019		 Subsidiary
undertakings
£
Total
£
100
100
100
100
100
100
100
100
Redmayne
Bentley
£
Total
£
1,071,888
1,071,888
97,221
97,221
438,473
438,473
(378,490)
(378,490)
1,229,092
1,229,092
(74,875)
(74,875)
1,154,217
1,154,217
1,071,888
1,071,888
Charity
2025
£
2024
£
-
-

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

17 Debtors

17 Debtors
Trade debtors
Due from group undertakings
Prepayments
Other debtors and accrued
income
VAT recoverable
Other debtors		 Group
2025
£
2024
£
10,764
10,718
-
-
61,621
57,346
2,046,999
1,042,227
23,229
18,994
774
843
2,143,387
1,130,128		 Charity
2025
£
2024
£
10,764
10,718
72,004
92,627
33,491
26,829
2,029,874
1,027,495
1,527
-
774
843
2,148,434
1,158,512
1,158,512

Group debtors includes £17,125 of rent deposits receivable after more than one year.

Charity debtors includes £57,500 receivable after more than one year.

18 Cash and cash equivalents

18 Cash and cash equivalents
Cash on hand
Cash at bank
Short-term deposits		 Group
2025
£
2024
£
1,545
1,583
769,359
833,276
1,102,138
-
1,873,042
834,859		 Charity
2025
£
2024
£
602
666
605,928
653,974
1,102,138
-
1,708,668
654,640
654,640

19 Creditors: amounts falling due within one year

Trade creditors
Other taxation and social
security
VAT creditor
Other creditors
Accruals		 Group
2025
£
2024
£
43,983
38,747
32,796
26,876
-
11,201
11,174
9,086
41,001
42,107
128,954
128,017		 Charity
2025
£
2024
£
38,022
36,209
32,796
26,876
-
11,201
9,427
8,804
28,093
29,104
108,338
112,194		 Charity
2025
£
2024
£
38,022
36,209
32,796
26,876
-
11,201
9,427
8,804
28,093
29,104
108,338
112,194
112,194

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

20 Operating lease income

Total future minimum lease income under non-cancellable operating leases are as follows:

Land and buildings
Within one year
Between one and five years
After five years		 Group
2025
£
2024
£
76,188
67,500
228,564
270,000
-
67,500
304,752
405,000		 Charity
2025
£
2024
£
76,188
67,500
228,564
270,000
-
67,500
304,752
405,000		 Charity
2025
£
2024
£
76,188
67,500
228,564
270,000
-
67,500
304,752
405,000
405,000

21 Pension and other schemes

Defined contribution pension scheme

The group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the group to the scheme and amounted to £25,078 (2024 £23,055).

22 Commitments

Group

Other financial commitments

The total amount of financial commitments not included in the balance sheet is £492,183 (2024-£403,850 (restated)).

23 Contingent assets

Group

The charity received residual legacies post year end of £12,500 (2024: £76,916) which for which amounts were not agreed before 30 September 2025 but the charity was aware of a potential entitlement

The charity sold a property with an overage agreement but is not possible to estimate if there will be any monies received in the future..

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

24 Funds

Group

Unrestricted funds
General
General Funds
Designated
Depreciation Reserve
Investment Reserve
Financial Risk
Total unrestricted funds
Restricted funds
Valentino Surgery
Little Kev
Total restricted funds
Total funds		 Balance at
1 October
2024
£
1,793,877
3,233,185
2,649,426
1,200,000
7,082,611
8,876,488
-
-
-
8,876,488		 Incoming
resources
£
3,262,708
-
-
-
-
3,262,708
2,789
2,445
5,234
3,267,942		 Resources
expended
£
(2,574,415)
(147,808)
-
-
(147,808)
(2,722,223)
(1,775)
-
(1,775)
(2,723,998)		 Transfers
£
Other
recognised
gains/(losses)
£
1,360,092
82,582
49,334
-
(1,409,426)
-
-
-
(1,360,092)
-
-
82,582
-
-
-
-
-
-
-
82,582		 Balance at
30
September
2025
£
3,924,844
3,134,711
1,240,000
1,200,000
5,574,711
9,499,555
1,014
2,445
3,459
9,503,014

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted funds
General
General Funds
Designated
Depreciation Reserve
Investment Reserve
Financial Risk
Total unrestricted funds
Restricted funds
JP Morgan - Ck Fencing
JP Morgan- LF Dog Enrichment
Teddy Surgery
Nifty Surgery
Total restricted funds
Total funds		 Balance at 1
October 2023
£
1,335,089
3,337,669
2,001,233
1,200,000
6,538,902
7,873,991
-
-
-
-
-
7,873,991		 Incoming
resources
£
2,841,517
-
-
-
-
2,841,517
470
677
2,992
3,630
7,769
2,849,286		 Resources
expended
£
(2,378,240)
(147,058)
-
-
(147,058)
(2,525,298)
(470)
(608)
(2,333)
(2,469)
(5,880)
(2,531,178)		 Transfers
£
(40,685)
42,574
-
-
42,574
1,889
-
(69)
(659)
(1,161)
(1,889)
-		 Other
recognised
gains/(losses)
£
36,196
-
648,193
-
648,193
684,389
-
-
-
-
-
684,389		 Balance at 30
September
2024
£
1,793,877
3,233,185
2,649,426
1,200,000
7,082,611
8,876,488
-
-
-
-
-
8,876,488

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Charity
Unrestricted funds
General
General
Designated
Depreciation Reserve
Investment Reserve
Financial Risk
Total unrestricted funds
Restricted funds
Valentino surgery
Little Kev
Total restricted funds
Total funds		 Balance at 1
October 2024
£
1,647,946
3,202,847
2,649,426
1,200,000
7,052,273
8,700,219
-
-
-
8,700,219		 Incoming
resources
£
2,652,840
-
-
-
-
2,652,840
2,789
2,445
5,234
2,658,074		 Resources
expended
£
(1,986,209)
(141,202)
-
-
(141,202)
(2,127,411)
(1,775)
-
(1,775)
(2,129,186)		 Transfers
£
1,377,464
31,962
(1,409,426)
-
(1,377,464)
-
-
-
-
-		 Other
recognised
gains/(losses)
£
82,582
-
-
-
-
82,582
-
-
-
82,582		 Balance at 30
September
2025
£
3,774,623
3,093,607
1,240,000
1,200,000
5,533,607
9,308,230
1,014
2,445
3,459
9,311,689

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted funds
General
General
Designated
Depreciation Reserve
Investment Reserve
Financial Risk
Total unrestricted funds
Restricted funds
JP Morgan - Ck Fencing
JP Morgan-LF dog enrichment
Teddy Surgery
Nifty surgery
Total restricted funds
Total funds		 Balance at 1
October 2023
£
1,230,579
3,320,140
2,001,233
1,200,000
6,521,373
7,751,952
-
-
-
-
-
7,751,952		 Incoming
resources
£
2,233,547
-
-
-
-
2,233,547
470
677
2,992
3,630
7,769
2,241,316		 Resources
expended
£
(1,830,104)
(141,456)
-
-
(141,456)
(1,971,560)
(470)
(608)
(2,333)
(2,468)
(5,879)
(1,977,439)		 Transfers
£
(22,273)
24,163
-
-
24,163
1,890
-
(69)
(659)
(1,162)
(1,890)
-		 Other
recognised
gains/(losses)
£
36,197
-
648,193
-
648,193
684,390
-
-
-
-
-
684,390		 Balance at 30
September
2024
£
1,647,946
3,202,847
2,649,426
1,200,000
7,052,273
8,700,219
-
-
-
-
-
8,700,219

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

25 Analysis of net assets between funds

Group

Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Charity
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
3,209,711
2,394,217
4,024,581
(128,954)
9,499,555
Unrestricted
funds
General
£
3,168,608
2,394,317
3,853,643
(108,338)
9,308,230		 Restricted
funds
£
-
-
3,459
-
3,459
Unrestricted
funds
General
£
3,308,185
3,721,314
1,975,006
(128,017)
8,876,488
Restricted
funds
£
-
-
3,459
-
3,459
Unrestricted
funds
General
£
3,277,847
3,721,414
1,813,152
(112,194)
8,700,219		 Total funds
at 30
September
2025
£
3,209,711
2,394,217
4,028,040
(128,954)
9,503,014
Total funds
at 30
September
2024
£
3,308,185
3,721,314
1,975,006
(128,017)
8,876,488
Total funds
at 30
September
2025
£
3,168,608
2,394,317
3,857,102
(108,338)
9,311,689
Total funds
at 30
September
2024
£
3,277,847
3,721,414
1,813,152
(112,194)
8,700,219

MARGARET GREEN ANIMAL RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

26 Analysis of net funds

Group

Cash at bank and in hand Net debt Cash at bank and in hand Net debt

At 1 October
2024
£
834,859
834,859
At 1 October
2023
£
612,630
612,630		 Financing
cash flows
£
1,038,183
1,038,183
Financing
cash flows
£
222,229
222,229		 At 30
September
2025
£
1,873,042
1,873,042
At 30
September
2024
£
834,859
834,859

MARGARET GREEN ANIMAL RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

27 Related party transactions

Group

There were no related party transactions in the year.

Charity

During the year the charity made the following related party transactions:

Margaret Green Animal Rescue (Trading) Limited

((Margaret Green Animal Rescue holds 100% of the issued share capital))

Management fees were charged to Margaret Green Animal Rescue (Trading) Limited totalling £6,000 (2024:£6,000) and internal recharges totalling £179,584 (2024:£158,869) in relation to boarding costs for the year. At the year end £12,780 (2024:£33,402 due from) was due to Margaret Green Animal Rescue (Trading) Limited in respect of net debtor and creditor balances.

A concessionary loan has been provided to Margaret Green Animal Rescue (Trading) Limited totalling £Nil (2024: £Nil) in the year and repayments of £Nil (2024:£Nil) were made during the year. At the year end the total loan balance due from Margaret Green Animal Rescue (Trading) Limited was £59,225 (2024:£59,225). Interest at 3% was charged on the loan amounting to £1,725 (2024: £1,725.)

A donation of £172,821 (2024: £120,156) was paid to the charity from it's trading subsidiary Margaret Green Animal Rescue (Trading) Limited.

At the year end £100 was due in respect of share capital and is included in other creditors. At the balance sheet date the amount due from Margaret Green Animal Rescue (Trading) Limited was £72,004 (2024:£92,627).