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2025-12-31-accounts

Charity number: 1176283

THE MUTTS NUTTS RESCUE UNAUDITED ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

THE MUTTS NUTTS RESCUE Contents

For the year ending 31 December 2025

Page
Administrative details 1
Trustees report 2-8
Independent examiner's report 9
Statement of assets and liabilities 10
Receipts and payments account 11
Notes to the accounts 12

Page 1

THE MUTTS NUTTS RESCUE Administrative Details For the year ending 31 December 2025

Trustees

Jane Freeman Desmond McGurk Sarah Jane Dyer Ellyn Groat Lesley Karen Beckingham

Chair Treasurer resigned 17 March 2025

Charity registered number

1176283

Charity contact address

28A Little Casterton Road Stamford Lincolnshire PE9 1BE

Independent examiners

Larking Gowen LLP First Floor Prospect House Rouen Road Norwich NR1 1RE

THE MUTTS NUTTS RESCUE Trustees' Report For the year ending 31 December 2025

Page 2

The Trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and activities

a. Policies and objectives

The objects of The Mutts Nutts Rescue are: For the benefit of the public to relieve the suffering of domestic companion animals in need of care and attention in particular, but not exclusively, by:

  1. Providing or maintaining or assisting in the provision and maintenance or support of kennels, rescue homes or other facilities for the reception and care of such animals.

  2. Providing treatment for such animals which are sick, injured, neglected or ill-treated.

  3. Finding alternative caring homes for such animals.

To relieve and assist elderly persons and anyone suffering from a serious or terminal illness by providing or assisting in the provision of care for their pets and to find caring homes for such pets.

b. Activities undertaken to achieve objectives

A range of charitable services under the umbrella acronym of HOMES, namely:

At a Trustee Meeting held on 04.10.24 it was agreed that the promotion of Safe to leave services be removed from the website as it could be difficult to honour existing commitments should more than one person signed up to this service require help at the same time, but all existing commitments as regards this service were fulfilled in 2025 and will continue to be in the years ahead.

Support in the form of dog walks, vet and groomer visits and respite care for pets whose owners were in hospital provided by our small team of staff, trustees and volunteers gave invaluable peace of mind to frail and vulnerable members of our local community, some of whom were very dependent upon their pets for much-needed companionship and helped to ensure that the welfare of these beloved pets was being maintained.

Pets were rehomed when it was the only, or the most appropriate option, for example their owner died or was taken into permanent care themselves, and some of these new owners were themselves elderly but assessed to be a very suitable rehoming option for an elderly pet.

Page 3

THE MUTTS NUTTS RESCUE Trustees' Report For the year ending 31 December 2025

b. Activities undertaken to achieve objectives (continued)

The charity continued to respond to an increasing number of contacts from members of the public wanting help or advice with their pet. All who contacted us via our website or left a message on our phone received a response. Particularly for some elderly or isolated members of our community just a friendly voice on the end of a phone offering guidance, and being prepared to listen, was all that was needed, and in cases where we could not help directly suggestions were offered as to other charities and organisations that might be able to do so.

In signing this Trustee Annual Report the Trustees, having taken due regard to the guidance on Public Benefit issued by the Charity Commission, have confirmed that the activities of the charity in 2025 fulfilled its objectives of benefitting the public by advancing animal welfare

c. Principal funding

The charity’s principal source of funds continued to be regular and ongoing donations (gift aided, non-gift aided and small cash donations) for charitable services provided and from local supporters and businesses and totalled £82,213. Product sales and fundraising events raised £12,114. The sale of charity Christmas cards was the highest ever and realised a profit of £1,746. The “Pop Up Store” at the Veterinary Practice that the charity routinely uses continued to be very successful, providing a “recycling” outlet for pre-loved pet related items and pet food to be offered to local pet lovers in return for a donation towards the veterinary fees of pets in the charity’s care, and £2,723 was raised throughout the year. A Trustee’s Marathon sponsorship raised £1,606 and a supporter raised £908 by completing an Extreme Mudder Challenge. Attendance at local fetes and Fun Dog Shows, events very much dependent upon the weather, did not raise any significant funds. Four such events were attended in 2025 which raised £504 in total, they were time consuming, but they were a useful PR exercise and attracted some new supporters.

d. Investment policy

The Mutts Nutts Rescue’s Investment Policy is underpinned by the principles summarised below and the Trustees took responsibility for safeguarding the charity’s capital asset and using it to deliver the charity’s purposes, provide income and give the charity greater financial stability and longevity

• All investments were made under the powers and duties given to them under the Trustee Act 2000. according to the charity’s Constitution and explained in the Charity Commission’s guide, “Charities and Investment Matters “(CC14)

Page 4

THE MUTTS NUTTS RESCUE Trustees' Report For the year ending 31 December 2025

Achievements and performance

a. Review of activities

2025 was a very busy year for the Mutts Nutts Rescue. It provided support, for however long it was needed, and via a variety of services to 54 pets, 17 of which were new to the services that the charity offers and 25 of which were either pets and their owners that we had helped previously or were in our ongoing care at the beginning of the year. This activity took place in another year when many elderly and seriously or terminally ill members of our local community struggled with the costs of living and consequently, in the absence of family or friends willing to help, were reluctant or unable to pay commercial rates charged by local kennels, catteries, dog walkers etc that their pets might require.

Support in the form of dog walks, vet and groomer visits and respite care for pets whose owners were in hospital provided by our small team of staff, trustees and volunteers gave invaluable peace of mind to frail and vulnerable members of our local community, who were very dependent upon their pets for much-needed companionship and helped to ensure that the welfare of these beloved pets was being maintained.

Our Hand to Hold services were provided to a regular client base by our core team of two staff members, Trustees and a fluctuating number of volunteers who in total provided 1,130 dog walks, trips to the vet or to a groomer. The charity worked closely with a local Veterinary Practice whose reception staff now contact one of our staff members directly if one of their elderly or seriously ill clients requires an emergency appointment for their pet, and this is a service that we have been able to fulfil, sometimes with the help of volunteers or Trustees.

12 pets received respite care, some of them on several separate and lengthy occasions, whilst their owners were unable to care for them. In 2025 several ongoing care packages for pets were concentrated upon fewer pet owners, but extended over many months, particularly for two dogs whose elderly owner experienced serious injuries that have involved prolonged stays in hospital and regular support when she has been at home.

At the end of the year 4 cats and dogs remained in long term foster facilities, financially supported as appropriate by the charity, as these pets themselves were too old or had serious health issues which meant that they were considered unsuitable to be re-homed.

8 dogs and cats were however re-homed to new loving homes, and where appropriate some of these new owners were themselves elderly.

Following the Board decision of 04.10.24 no new pets were assimilated into our Safe to Leave service, but all existing commitments as regards this service were fulfilled in 2025. This included arranging emergency care and rehoming for an elderly cat whose owner died on Boxing Day. This agreement to support will continue in the years ahead for the 17 pets signed up for us to provide future care should their seriously ill or elderly owners no longer be able to do so.

In addition to ensuring that The Mutts Nutts Rescue fulfilled its charitable objects, the charity core team of 2 staff members completed extensive and dedicated training with a variety of recognised Organisations, particularly the Battersea Academy. The knowledge and experience gained by one staff member who successfully completed a foundation course in shelter management for dogs and cats and a residential course at Battersea in September has been shared with the wider team and will prove invaluable when the charity establishes its own small central foster facility. Other training provided by the Battersea Academy relating to safeguarding, running an animal foster scheme, animal welfare, ethics and decision making, record keeping, strategic thinking and action planning, and brand identity was also completed and knowledge gained was filed for future reference.

THE MUTTS NUTTS RESCUE Trustees' Report For the year ending 31 December 2025

Page 5

Achievements and performance (continued)

The Mutts Nutts Rescue became members of the NCVO (National Council of Voluntary Organisations) and Trustees and staff attended risk assessment and writing successful funding bids online training. Training from HAWA (Human animal Welfare Alliance) was undertaken on staff and volunteer wellbeing, stress management and compassion fatigue.

The training undertaken and a thorough review of all the charity’s policies and procedures complimented our application to become full members of ADCH (Association of Dog and Cat Homes) which was confirmed in December 2025. The membership of ADCH, a voluntary membership organisation for dog and cat rescue and rehoming charities which promotes the safeguarding of welfare standards for dogs and cats and supports those working and volunteering in this sector was a long held ambition of The Mutts Nutts and we were delighted to become members of a highly regarded organisation and to be able to access the resources, benefits and funding opportunities that the Association provides.

2025 saw the first phase of the build project at the property with land that the charity purchased with legacy monies in October 2024, being almost completed. This first phase comprised extensive renovation and refurbishment of what was a virtually uninhabitable property and involved the installation of a heat pump and underfloor heating, a water supply provided by a borehole, a complete electrical rewire and the insulation of the loft. A new kitchen and ensuite shower room were installed, and the property was re-floored, carpeted and decorated throughout.

The large garden area surrounding the property was cleared of dense brambles, undergrowth and overgrown conifers were professionally felled. Securely fenced garden areas were then created at the front and the rear of the property where foster dogs can safely be safely let out off lead. The property will be occupied by a staff member and another rent paying person early in 2026. All the total renovation and restoration work at year end cost £63,929. and this was only achieved due to the generosity and tireless hard work of one of the Trustees, Des McGurk, who along with a fellow building trade professional laboured on site for many weeks free of charge. Contacts within the building trade and local businesses were asked to provide equipment and services at discounted prices, and several volunteers helped on occasion with decorating and clearing the site of rubbish.

In October the Charity applied voluntarily for VAT Registration, and a VAT Registration Certificate was issued by HMRC on 14th December. In early 2026 our first VAT return will be submitted which should realise a rebate of £12,167 from building supplies and fees paid as part of the renovations, and the ongoing care of animals both of which we have previously had to pay VAT on.

Financial Review

a. Financial position

The charity’s essential expenses were kept to a minimum and principally comprised: wages, associated oncosts, (National Insurance contributions, pension and payroll administration amounting to a further 30% of the wages bill) and staff expenses which totalled £56,450.

Whenever possible The Mutts Nutts Rescue delivered its charitable objectives by utilising volunteers and Trustees, but the day to management, ongoing support, induction and training of new volunteers and fosterers, responding to requests for help and participating in fundraising events whilst maintaining ongoing care that encompasses all of the highest welfare standards for pets that we are helping required two full time members of staff vet fees and animal care costs of £10,398 professional fees and insurance £7,748. An increase on previous years but considered essential as additional accountancy advice was needed as regards the charity becoming VAT registered and legal fees were incurred when setting up a licence for grazing charity owned land. Both of these initiatives were established in order to realise income from the capital asset of property with land that the charity has restored and owns.

THE MUTTS NUTTS RESCUE Trustees' Report For the year ending 31 December 2025

Page 6

b. Reserves Policy

At a Trustee meeting in April the Board reviewed its Reserves Policy and agreed that £60k be transferred into an interest bearing 95-day Notice Account with Lloyds bank, and this was done on 1st May. The purpose of the charity is to care for pets in need of support and treatment and to assist elderly or seriously and terminally ill owners to keep their pets with them or to find them new caring homes.

The Mutts Nutts Rescue must be able to look after these animals for a reasonable length of time, and provide veterinary care if required, regardless of whether funds are forthcoming in the form of donations, grants or fees to provide for these animals’ needs whilst they are in the charity’s care.

The Trustees considered that is necessary and reasonable that approximately one year’s worth of normal operational costs be held in reserves that are accessible but are also generating interest.

c. Principal risks and uncertainties

The Trustees reviewed the risks to which they felt the charity was exposed on a regular basis throughout the year. The viability of the charity from an activity point of view, namely having the capacity to help elderly and seriously or terminally ill members of the local community with their pets when help was needed was considered to be a manageable risk, but one that needed constant evaluation as the ability to provide emergency foster care for pets, appropriate new homes and services such as dog walking and trips to the vets are dependent upon two members of staff, a network of inducted and trained volunteers, including Trustees, and occasionally paid boarding facilities.

The retention of suitable fosterers could be a challenge (mainly due to fosterers giving a permanent home to those pets that they were fostering) as was the recruitment of volunteers to help walk dogs at times that suited both the volunteers and the pet owners.

The operational strategy for the charity going forwards and its aim to increase its capacity to provide more facilities for fostering and opportunities for exercising dogs will help alleviate the concern and risk that suitable accommodation can be found for pets in our care in an emergency, but there is also a recognition amongst the Trustees that whatever capacity the charity has it is very unlikely, in the current climate of economic hardship, health problems and sometimes isolation experienced by some elderly members of our local community that we are dedicated to helping, to be able to help in all cases.

The financial viability of the charity was strengthened enormously by a large legacy received in 2022. The financial returns from and promotion of the charity’s aims and purposes that the social investment in property and land that this legacy has enabled the charity to purchase will be thoroughly monitored at Trustee

The Trustees continue to consider that there are no other substantial risks beyond the ongoing liabilities disclosed in the accounts and the normal risks associated with running events and working with pets for which the charity holds public liability insurance.

The property and land purchased are also appropriately insured via a policy organised with a specialist broker.

THE MUTTS NUTTS RESCUE Trustees' Report For the year ending 31 December 2025

Page 7

Structure, governance and management

a. Constitution

The charity was incorporated on 14 December 2017 and commenced trading on that date. It is registered with the Charity Commission (charity no. 1176283).

The Mutts Nutts Rescue is a charity governed by a Constitution, dated 14 December 2017, which established the objects and powers of the organisation and its trustees.

b. Organisational structure and decision-making policies

The Trustee Board of 4 Trustees take responsibility for strategic decisions to ensure that all the charity does supports its purposes and benefits the public, take responsibility for governance and managing its financial resources and sign off the charity’s Annual Return and Accounts.

All Trustees have signed the charity’s Trustee Eligibility Declaration Form, are registered with the Charity Commission and fully appreciate the responsibilities incurred upon taking up such a role. Following Charity Commission guidance regarding the recruitment of Trustees (CC30) and an induction process 2 new Trustees joined the Board on 15.02.24. When considering appointing Trustees, the Board has regard to the requirement for any specialist skills needed and the skill sets of the existing Trustees.

The CEO and Assistant Operations Manager take responsibility for the day to day running of the charity, particularly regarding the services it provides to local people and their pets. They both actively participate in the services provided such as dog walking, arranging trips to the vets or groomers and where appropriate fostering pets. They are the charity’s first point of call for those requesting and offering help, and they respond to phone calls, emails and forms submitted via the website. They assist in publicity and promotion of the charity via social media and fundraising events, maintain a database of pets in our care, people associated with them and supporters and volunteers and supply statistics for the Trustees to summarise activity and performance on a quarterly basis.

The CEO also takes responsibility for the induction, training and supervision of the fosterers and volunteers.

The charity has a close working relationship with two local Veterinary practices, two privately owned pet shops and works with local care networks, for the elderly and vulnerable.

Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Page 8

THE MUTTS NUTTS RESCUE Trustees' Report For the year ending 31 December 2025

Trustees' responsibilities (continued)

The Trustees are responsible for keeping 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed / scheme. 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.

…........................... Jane Freeman, Chairman

Date: The Mutts Nutts Rescue 28A Little Casterton Road Stamford PE9 1BE

Page 9

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MUTTS NUTTS RESCUE YEAR ENDED 31 DECEMBER 2025

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 1 to 12.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

2 the accounts do not accord with those records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Giles Kerkham FCA DChA

Larking Gowen LLP

Chartered Accountants 1st Floor Prospect House Rouen Road Norwich NR1 1RE Date: 15 April 2026

Page 10

THE MUTTS NUTTS RESCUE RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2025

RECEIPTS
Legacies
Donations
Charitable activities
Other trading activities
Interest income
Raising Funds
TOTAL RECEIPTS
PAYMENTS
Raising funds
Charitable activities – vet fees and animal care
Charitable activities – payroll
Other
Asset purchases
Refurbishment costs
Utilities
TOTAL PAYMENTS
NET (PAYMENTS)/RECEIPTS
Transfer between funds
CASH FUNDS B/FWD
CASH FUNDS C/FWD		 2025
2025
2025
£
£
£
Endowment
funds
Unrestricted
funds
Total funds
-
-
-
82,213
82,213
-
-
-
-
8,810
8,810
-
6,299
6,299
-
6,321
6,321
-
103,643
103,643
-
1,553
1,553
-
10,398
10,398
-
56,450
56,450
-
10,716
10,716
-
-
-
43,713
20,216
63,929
-
3,509
3,509
43,713
102,842
146,555
(43,713)
801
(42,912)
43,713
72,452
116,165
-
73,253
73,253		 2024
£
Total funds
82
85,202
-
5,397
5,800
-
96,481
75
11,647
47,361
5,057
251,678
-
-
315,818
(219,337)
335,502
116,165

Page 11

THE MUTTS NUTTS RESCUE STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2025

NON-CURRENT ASSETS
Tangible fixed assets - at cost
CURRENT ASSETS
Stock
Debtors
Cash - current account
Cash - 95 day savings account
Cash - 32 day deposit account
Close Brothers Savings account
Total cash
Total current assets
Total Assets less Liabilities
CHARITY FUNDS
Endowment
Unrestricted		 2025
2025
£
£
Endowment
funds
Unrestricted
funds
251,678
-
-
164
-
27,067
-
12,104
-
61,149
-
-
-
-		 2025
£
Total funds
251,678
164
27,067
-
12,104
61,149
-
-
73,253
100,484
352,162
251,678
100,484
352,162		 2024
£
Total funds
251,678
300
17,841
-
16,165
-
-
100,000
-
73,253		 116,165
-
100,484		 134,306
251,678
100,484		 385,984
295,391
90,593
385,984

Endowment funds are made up of £251,678 relating to direct and associated costs of the purchase of a property in October 2024.

The financial statements were approved and authorised for issue by the trustees and were signed on their behalf by:

………………………………………………………..

Jane Freeman Trustee Date:

Page 12

THE MUTTS NUTTS RESCUE NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2025

1. Transactions with Trustees

No remuneration, expenses or other benefits were paid to the Board of Trustees or people connected with them by the charity.

There were no other transactions with or payments to trustees or connected parties.

2. Endowment Funds

Endowment funds derive from legacy receipts. There are no restrictions on either holding the funds as capital or transferring to unrestricted funds to apply as revenue expenditure. In the prior year, £251,678 of the fund was used to purchase a property. During the year ended 2025, the remaining cash balance of £43,713 was applied to renovation works on that property, as outlined in the Trustees’ Report.