Charfty reglstratlon number 1171668 {England and Wales)
CURLY TAILS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CURLY TAILS
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mrs Denise Scott
Mr Jason Scott
Mrs Millie Diamond
Mrs Wendy Barlow
Mrs Rachel Dimmock
CharSty number (England and
Walos)
1171668
Prlncipal address
19 Draylon Road
Newton Longville
Milton Keynes
Buckinghamshire
MK17 OBH
Reglstered offlce address
1 st Floor
27 Ship*vell Crescenl
Furzton Lake
MILTON KEYNES
Buckinghamshire
England
MK4 1GA
Independent examiner
she￿YO0ds Ltd
Chartered Certified Accountants
1st Floor
27 Shiwell Crescent
Furzton Lake
Milton Keynes
MK4 1GA

CURLY TAILS
CONTENTS
Page
Trustees, report
Independent examinefs report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-12

CURLY TAILS
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual reFQrt and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Chanty's [goveming d¢xument], the Companies Act 2006 and "Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102)" {effective 1 January 2019).
Objectlves and aclivitios
The charity's objectives are the rescue. rehabilitation and care of unwanted pet pigs and the provision of a safe
environment for the animals to enjoy, r&homing them where possible to new, forever homes, and rf this cannot be
achieved, keeping them for the remainder of their natural lives. No pigs are ever sold, used for meat or for breeding
purposes. An animal will onty be humanely destroyed by veterinary surgeons rf they have no quality of life due to
chronic poor health or degeneration through old age.
The charity also incorporates the advancement of reaming, education and wellbeing all abilitEs and ages
through teaching, hamionious and direct interaction with the animals giwng enrichment and understanding to both
human and porcine lrfe.
Public benefrt
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding vthat activities the
Charity should undertake. They have considered the Commission's issued guidan￿ on public benefft and are
satisfied that the Charity fully meets all spe￿fied requirements.
Financial review
In common with many small charities, Curly Tails has seen a reduction in donations in the year although income
from events, visits and merchandise sales have all increased. The charity continues to expand its educational
program and develop bespoke eXperien￿S for local schools and special needs groups of all ages. To facilitate this,
additional spending was incurred on access and parking at the sanctuary as well as the regular and ongoing
maintenance of animal housing and fences.
At 31st March, the charity had sufficient reserves to continue its work with Ihe re-homed animals and to develop and
strengthen its links with the local community and beyond in accordance with its stated objectives.
Reserves polKy
It is the policy of the Charity that unrestricted funds which have not been designated for a spectfic use should be
maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they Trhryll be able to continue the Charity's
current activities while consideration is given to ways in which addits'onal fvnds may be raised. This level of reser￿e$
has been maintained throughout the year.
Structure, governance and management
The Charty is contrdled by rts goveming document, a deed of trust and constitutes an unincorporated charity.
The Trustees, who are also the directors for the purpose of company18w. and who sepded during the year and up to
the date of signature of the financial statemenls were:
Mrs Denise Scott
Mr Jason Scott
Mrs Millie Diamond
Mrs Wendy Barlow
Mrs Rachel Dimmock

CURLY TAILS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees, report was approved by the Board of Trustees.
rs Denise Scoti
Trustee

CURLY TAILS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CURLY TAILS
I report to the Trustees on my examination of the finanaal statements of Curly Tails (the Charity) for the year ended
31 March 2025.
Responsibilities and basis of report
As the Trustees of the Charity (and also its directors for the purposes of company law), you are responsible for the
preparation of the finanaal statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the Charity are not required to be audit￿ under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
Charity's financial statements carried out under section 145 of the Chatities Act 2011. In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b} of the Charities
Act2011.
Independent examinerfs statement
I have completed my examination. I confinn that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Chanty as required by seciion 386 of the Companies Act
2006.
the financial statements do not accord with those records,. or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair view. which is n¢A a matter
considered as part of an independent examination; or
the financial statements have not been prepared in accordance the methods and principles of the
Statement of Recommended Practice for atxounting and ￿porting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Stsndard applicable in the UK
and Republic of IrelarKI (FRS 102).
I have no concems and have come across no other matters in connection ￿ryth the examination to vthich attention
should be dravm in this report in order to enable a proper understanding of the financial statements to be reached.
Ruth Dorans FCCA
She￿oOd$ Ltd
1st Floor
27 Shipwell Crescent
Furzton Lake
Milton Keynes
Buckinghamshire
MK4 1GA
England
1-11 202

CURLY TAILS
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restrlcted
funds
fvnds
2025
2025
Total Unrestrfcted Restrfcted
funds
funds
2024
2024
Total
2025
2024
Notes
Incomo from:
Donations and pig
sponsorship
Charitable activities
Investments
96,197
112,457
427
26.615
122,812
112,457
427
74,897
52,176
314
8,500
83,397
52,176
314
Total income
209.081
26,615
235.696
127,387
8,500
135,887
Expendfture on:
Raising funds
Charitsble activities
other expenditure
26,599
140,065
710
26.599
157.680
710
8.349
134,174
251
8,349
142.838
251
17,615
8,664
Total expenditure
167,374
17.615
184,989
142,774
8,664
151,438
Net incomel(expenditure) and
movement in funds
41.707
9.000
50,707
(15,387)
(164)
(15,551)
Reconciliation of funds:
Fund balances at 1 April 2024
38,321
38,417
53.708
260
53,968
Fund balances at 31 March
2025
80,028
9,096
89.124
38,321
38,417
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

CURLY TAILS
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Fixed assets
Tangible assets
11
9.783
10,777
Current assets
Debtors
Cash at bank and in hand
12
2,348
83.834
2,501
30,504
86.182
33,005
Creditors: amounts falllng due withln
one year
14
{6.841)
(5,365)
Nel current assets
79,341
27,640
Total assets less current Ilabllltles
89,124
38,417
The funds of the Charity
Restricted income funds
Unrestricted funds
16
18
96
38,321
80.028
89,124
38,417
The company is entitled to the exempts.on from the audit requirement contained in sedion 477 of the Companies Ad
2006, for the year ended 31 March 2025.
The directors acknowledge their respongbilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of rts financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance wth the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on ......
Mrs Denise Scott
Trustee
Company registration number (England and l*les)

CURLY TAILS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
1.1 Accountlng conventlon
The financial statements have been prepared under the historical cost convention and in ac￿rdanCe with the
Charity's goveming document. the Charities Act 2011, Financial Reporting Stsndard applicable in the UK and
Republic of Ireland (FRS 102) and the requirements of the Statement of Recommended Practice and
Reporting by Charities.
The financial ststements are prepared in sterfing, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost conventK)n. [modified to include the
revaluation of freehold properties and to indude investment properties arKI certain financial instrLments at fair
value]. The principal accounting policies adopted are set oui below.
1.2 Golng concern
At the time of approving the financial statements. the Twstees have a reaSona￿e expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the goirvJ concern basis of accounting in preparing the financial ststements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specthc condth.ons by donors that the capital must be maintained by the
Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been
met, the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised On￿ the Charty has been notified
of the donab'on, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations re￿iVed under Gfft Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt OT Otherwise rf the Charity has been notffied of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.5 Expenditure
Expenditure is recognised once the￿ is a legal or constructive obligation to transfer economic benefit to a
third paty. it is probable that a transfer of ￿onoMiC beneffts wll be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activty are made up of the lotal of dir&t costs 2nd
shared costs, including support costs inVo￿ed in undertaking each activity. Direct costs attributal￿e to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of reSoUr￿s. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.

CURLY TAILS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued)
1.6 Tanglble fixed assets
Tangible fixed assets are inrtially measured at o)st and subsequenty measured at cost or valuation, net of
depreciation and any impaimierrt losses.
Depreciation is recognised so as to wite off cost or valuation of assets less their residual values over their
useful lives on the following bases:
Plant and equipment
Computers
Motor vehides
25% on cost
25% on cost
25% I￿ cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of ffinancial activriies.
1.7 Impairnient of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tsngible assets to deterniine
whether there is any indication that those assets have SLrffered an impairment loss. If any such Ind￿atIOn
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand. deposits held at call wtth banks, other short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shovm
within t)orrowings in current liabilrties.
1.9 Taxatlon
The charity is exempt from tax on all irs charitable activities.
1.10 Employee beneffts
The cost of any unused holiday ent￿ernent is recognised in the period in which the employee's services are
received.
Temiination benefjts are recognised immediately as an expense ¥%t)en the Charity is demonstrably committed
to terminate the employment of an employee or to provide temiination beneffts.
1.11 Retlrement benefits
Payments to defined contribution retirement benefft schemes are charged as an expense as they fall due.
crftlcal accountlng estlmates and Judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underfying assumpts.ons are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects ￿lY that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.

CURLY TAILS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and pig sponsorship
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Gift aid
Grants received
57,623
19.574
19,000
57,623
19,574
45,615
51,802
17.679
5,616
51,602
17.679
14,116
26,615
8,500
96,197
26,615
122,812
74.897
8,500
83,397
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest re￿1vable
427
314
Expenditure on raising fvnds
Unrestrfcted Unrestrlcted
funds
funds
2025
2024
Fundraising and publicity
Advertising
Other fundraising costs
23.262
1,897
8,349
25,159
8,349
Trading costs
Support costs
1,440
Totsl costs
26.599
8,349
Net movement In funds
2025
2024
The net movement in funds is stated after chargingl(crediting):
Depreciation of owned tangible fixed assets
3,780
Trustees Expenses
None of the Trustees (or any persons connected with them) received any remuneration or benefits from
the Charity during the year.

CURLY TAILS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Trustses Expenses
(Contlnued
The charity paid rent of £30,000 to the Trustee for use of the land, barns and offi￿, where the animals
are cared for. This is considered to tE equal to the market value rent for the property.
A small amount of OLrt of pocket expenses were repaid to the Trustee in the period.
Employees
The average monthly number of employees during the year was:
2025
Number
2024
Number
Total
Employment costs
2025
2024
V*Pdges and salaries
Other pensiw costs
32,975
21,836
2,016
33,942
23,852
Other expendlture
Unrostricted Unrestrlcted
funds
funds
2025
2024
Financing costs
Other expenditure
251
624
710
251
10 Taxatlon
The charty is exempt from taxation on its activities because all its income is applied ft)r charitable purposes.

CURLY TAILS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Tanglble fixed assets
Plant and
ewI￿￿ent
Computgls
Motor
vehlcles
Total
Cost
At 1 April 2024
Additions
14.517
3,731
6,878
2,950
25,126
2.950
At 31 March 2025
14.517
3,731
9,828
28.076
Depreciation and Impalm￿nt
At 1 April 2024
Depreciation charged in the year
8,171
1,586
1,774
1,002
4,404
1,356
14,349
3.944
At 31 March 2025
9.757
2.776
5,760
18.293
Carrying amount
At 31 March 2025
4,760
955
4,068
9,783
At 31 March 2024
6,346
1,957
2,474
10,777
12 Debtors
2025
2024
Amounts falllng due wlthln one year
Prepayments and accrued income
2,348
2,501
13 Loans and overdrafts
2025
2024
Bank loans
2,333
1,665
Payable within one year
2,333
1,665
14 Credltors: amounts falllng due wlthln one year
2025
2024
Bank loans
Other taxation and social security
Accruals and deferred irthme
13
2.333
808
3,700
1,665
3,700
6.841
5,365
-10-

CURLYTAILS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Retlrement benefft schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
967
2,016
The Chaiity operates a defined contrtbution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the Charity in an independenUy administered fund.
16 Restrfctod funds
The restricted funds of the charity comprise the unexpended balan￿$ of donations and grants held on trust
subject to specific condrtions by donors as to how they may be used.
At 1 Aprll
2024
Incomlng
rnsources
Resources
expended
Transfers
Gains and At 31 March
losses
2025
Classroom
project
Rothschild
project
MK Communty
Farhive
8.000
9,615
9,000
{8.000}
(9,615)
9,000
26,615
(17,615)
9,096
Prevlous year:
At 1 April
2023
Incomlng
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2024
Classroom
project
Rothschild
project
260
(164)
96
8.500
(8,500)
260
8.500
(8,664)
96
17 Analysis of net assets between funds
un￿trIcted
funds
2026
Restricted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current assetsl(lial￿litles)
9,687
70,341
9,783
79,341
9.000
80,028
9,096
89,124
11

CURLY TAILS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Analysis of net assets between funds
(Continued)
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabilits'es)
10,681
27,640
10,777
27,640
38,321
38,417
18 Unrestrlcted funds
The unrestricted funds of the charty comprise the unexpended balances of donations and grants vthich are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds vthich have been set aside out of unrestn'cted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incomlng
resources
Resources At 31 March
expended
2025
General funds
38.321
209,081
(167,374)
80,028
Previous year:
At 1 Aprfl
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
53.708
127,387
(142,774)
38.321
19 Related party transactions
There were no disclosable related paty transactions during the year (2024 - none).
12-