Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
**REGISTERED COMPANY NUMBER: CE012850 (England and Wales) REGISTERED CHARITY NUMBER: 1176549**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2025**
**for**
**Easterleigh Animal Sanctuary (CIO)**
CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
**Easterleigh Animal Sanctuary**
## **Contents of the Financial Statements for the Year Ended 31 December 2025**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 7|
|**Trustees' Responsibility Statement**|8|
|**Independent Examiner's Report**|9|
|**Statement of Financial Activities**|10|
|**Balance Sheet**|11 to 12|
|**Cash Flow Statement**|13|
|**Notes to the Cash Flow Statement**|14|
|**Notes to the Financial Statements**|15 to 22|
|**Detailed Statement of Financial Activities**|23 to 24|
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
## **Easterleigh Animal Sanctuary**
## **Report of the Trustees for the Year Ended 31 December 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES Objectives and aims Our Mission Statement**
To relieve the suffering and distress of animals who need care and protection by reason of sickness, neglect or maltreatment, by the provision of a rescue and re-homing service and a sanctuary for the temporary or permanent accommodation of such animals, and to educate members of the public on matters concerning animal welfare.
## **Our principles.**
To provide animals with freedom from hunger, thirst, discomfort, pain, injury or disease. Providing them with the freedom to express normal behaviour and providing them with an environment free from fear and distress.
## **Our Aims.**
To create a better world for animals where they can live happy, safe lives free from abuse and where they are treated with care, compassion and respect. We aim to contribute towards the eradication of animal cruelty.
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## **Easterleigh Animal Sanctuary**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **ACHIEVEMENTS AND PERFORMANCE Charitable activities**
Between January 2025 and December 2025 Easterleigh Animal Sanctuary has
## Dogs
Rescued and rehomed a significant number of dogs. This has been due to the success of our Home-to-Home scheme that we piloted last year. This scheme works well for people who can keep looking after their dog in their own home whilst we find and home check potential new owners. Then the meet and greets are facilitated by us and if successful the dog goes straight from its current home to its new one. This cuts out the stress to the owner and the dog by not having to have a period in the unfamiliar surroundings of kennels.
We also continue to place dogs into short- or long-term foster care in the community which works well and allows us to increase the number of dogs we can rescue and rehome.
The staff at a local kennels support us by granting us the use of a couple of kennels at any one time throughout the year. This provides us the emergency kennel space should one of our dogs be returned to us unexpectedly. This is vital as unfortunately we still do not have sufficient funds to build our on-site kennels, With the constant rise in the minimum wage, rise in utility prices, fuel, vet's bills, food, straw etc. our expenditure exceeds our annual income which means we have had to use some of our savings to cover day to day costs, this unfortunately puts back the build.
## Cats
We have continued to rescue and rehome a significant number of cats and kittens through our small cattery and through kind volunteers looking after some cats and kittens for us in their homes. We have also started to trail Home to Home scheme for cats. This has helped us reduce our waiting list of cats to come in for rehoming.
Despite it being law to have cats and dogs microchipped most of them are NOT microchipped or vaccinated when we take them in. This means we incur the cost of the microchip, plus 2 separate vaccinations plus the cost of a vet consultation for each animal. Alongside this many dogs and cats surrendered to us have NOT been spayed or neutered. So, we incur the cost of having this done too, which is costly. Then there are the additional costs of flea and worm treatments and so on. So, although we do charge a rehoming fee it does not come close to covering our costs in ensuring our animals go to their new homes legal, healthy and happy. Which is our aim as an animal charity.
In 2025 we rescued an additional 12 ex battery Hens. We are also providing temporary housing to some domestic hens late December/early January 26 to help them transition a home move and change in family circumstances. They will return home in April 2026.
We have rescued 2 large Ducks and built them a large safe run with duck house and paddling pool. They have been named Cheese and Quackers. We are looking to rescue some female ducks as companions for Cheese and Quackers.
We have also continued to be a Hedgehog release site. We now have several hedgehog families living on the farmland which is amazing.
In 2024 we saw a real increase in the need for rehoming of small animals within the local community. So, this year we purchased several DEFRA approved animal hutches along with a large animal safe metal covered run and then fencing and other items such as bowls, food etc. This has allowed us to rescue and rehome a few rabbits and guineapigs so far. However, as there is currently no electricity supply to the run area, we can only offer rehoming places from March to October otherwise it is too cold to leave small animals outside without heating.
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## **Easterleigh Animal Sanctuary**
## **Report of the Trustees for the Year Ended 31 December 2025**
We have continued to provide long term homes for our horses throughout 2025 with an average number of horses in our care being eight. Our oldest a Shetland Pony called Rafferty has been in the care of EAS since it began in October 1998. All our horses have been in our care for several years now. This is due mainly to expensive medical conditions that people can't afford to pay for especially as all our horses can no longer be ridden. Again, this means we spend thousands of pounds each year on horse care alone to allow us to keep to our no kill policy.
(Please visit our website to meet our horses)
We have recently spent time and money on staff training, new fencing, new access gates, a field shelter, feeders and general equipment in readiness to give three donkeys new forever homes in January 2026. Working with the Donkey Sanctuary. This will be an exciting new partnership.
## **General**
There have been the following changes in trustees in 2025. Resignation of Mark Birtles. Appointment of Hayden Kelshaw The board of trustees now consists of Zoe Bannister current Chair of the board of trustees with Sheila Carr and Hayden Kelshaw.
## **Mandys Memorial Garden.**
Thanks to the kindness and generosity of Bronwen a Easterleigh Animal Sanctuary long term volunteer and help from staff at Beaverbrook's Jewellers we were able to create a lovely memorial garden on the sanctuary yard in memory of our founder Mandy Leigh. We have finally been able to place Mandys favourite bench that we saved from the old sanctuary in her new garden. Mandy would definitely have approved as she could have sat on her bench and watched her beloved horses (and kept an eye on the staff lol)
## WE MISS YOU MANDY!
As the board of trustees we take the safety of our animals and staff very seriously, so in 2025 we invested in the following areas.
Additional CCTV cameras were installed to cover additional areas of Moorsfield Farm. These additional cameras were again linked to the work mobile phones of our 2 managers ensuring our system of checking that staff and animals are safe is maintained.
In 2025 the lighting that we paid for in 2024 was installed into our small stable block. We did use volunteers to take down the false ceiling thus reducing costs significantly.
Also, in 2025 we were able to have additional flagged paths laid at various points over the yard at minimal cost as well as having additional crush and run put down to fill in potholes.
Throughout 2025 we only had the funds to have a small part of the lower field fencing updated. This means we will need to replace a significant amount of fencing in 2026. Fencing is expensive and has been a major financial payout that we have had to make throughout 2022, 2023 and 2024 and 2025 to replace fencing that was no longer safe or fit for purpose. Land management is an ongoing cost to Easterleigh Animal Sanctuary having to pay each year for things like having our fields rolled. Hedgerows cutting appropriately, drainage ditches dredged to name but a few things. These costs are generally overlooked but correct land management is vital to our future.
Again in 2025 there was an outbreak of Avarian bird flu in our local area. Once again, we had to ensure our Hens were safe and that we followed all government guidance. Fortunately, our Hens were safe, and the Avarian flu did not reach our sanctuary.
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## **Easterleigh Animal Sanctuary**
## **Report of the Trustees for the Year Ended 31 December 2025**
Rats. Unfortunately, even with the continued use of regular pest control company and the use of natural deterrents such as garlic and peppermint we were again overrun with rats. They ate through the floor of the hen house making it unsafe for the hens to live in, so we had to purchase a new hen house and add metal mesh to the floor and lower walls before adding a suitable floor cover to help prevent the rats getting in. This was an unexpected expense. We will have to monitor throughout 2025 to see if the mesh has worked.
Unfortunately, our long-term partnership with HMP Kirkham has come to an end. This is due to changes within the prison service C2W scheme and due to the success of our partnership with the Probation Service Community Payback Scheme.
Throughout 2025 we have provided numerous Community Payback individual placements at Moorsfield Farm as well as having numerous Individual placements in our 5 charity shops. We have also worked with the CPB supervised team who have removed rubbish for us. Carried out flagging/gardening and other projects throughout 2025 and we have many projects planned for 2026.
In 2025 EAS continue its work with Highfurlong school in Blackpool. Our intention is to provide work experience placements in our charity shops. Also visits to Moorsfield Farm to carry out volunteer projects for students. However, we have issues with suitable access on the yard at Moorsfield Farm. We have no wheelchair access to the office caravan which means we have no suitable indoor area for inclement weather or for breaks etc. Ideally, we would like to provide an outdoor building/classroom near our pond where the children and other volunteers could carry out activities in a safe and warm environment. However, we will have to fundraise for this so we will need to review in 2026.
EAS has also continued to offer support to a local domestic violence centre. We have provided clothes, bedding, toys, and other essential items to families in need referred to us by centre staff. This partnership will continue into 2026 as part of EAS community integration initiatives.
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## **Easterleigh Animal Sanctuary**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Fundraising activities**
The trustees and volunteers attend the 2025 Vintage steam show where we raised awareness of Easterleigh as well as raising money for the charity through our Tombola stall. In 2026 we are going to trail a craft table at the show to try to sell the handmade items that have been made for us by kind volunteers to raise funds.
## BOOTHS BOOK TABLE
We were fortunate to be chosen by staff at Booths supermarket in Poulton as one of the charities to have access to their Book table to help us raise funds and awareness of our charity. This has been very successful for the ones we did in October and December 2025. We have access again in February/April and June 2026.Thank you to the staff and customers.
Throughout 2025 we have continued to improve our website and to increase our use of other social media to help raise awareness of the sanctuary and the work we do. Due to the success of the updated website and social media we have seen a massive increase in contacts ranging from people donating money, time and goods to applying to be foster carers for our dogs and people applying to adopt or surrender pets. We intend to keep our website updated on a regular basis and use it to thank our supporters and partners for their help.
Our shop managers continue to take vintage or donations of value out of the shops to research their value and then sell them via local dealers or websites such as eBay so that the charity gains the items true value. This has continued to work well throughout 2025.
In 2025 we worked with a few new partners, including NHS First Direct Energy and Helping Hearts. Where we have supported each other's various events or donated items to each other to make sure everything goes to the area it is most needed.
We have continued to work with Beaverbrook's the jewellers and Tandem Bank in 2025 offering volunteer days to their staff. We also facilitated numerous Veterinary students work experience placements. As well as facilitating the same for local schools and colleges.
We continue to help youngsters to achieve various Duke of Edinburgh badges, and we are preparing to work with The Kings Trust Blackpool team in 2026.
## **DUNELM**
We were honoured to be chosen again by Dunelm store in Blackpool as the local charity to receive all animal related donations from their 2025 Christmas appeal. The response was beyond our wildest dreams. People were so generous donating everything from individual toys to horse blankets, salt licks, leads, collars. Food treats and the list went on. We were able to give Christmas treats to all the animals in our care at the time and we will use the remaining items to help our other animals have treats throughout 2026.
## THANK YOU, DUNELM STAFF, AND EVERYONE WHO MADE A DONATION
As trustees we are constantly working with our managers and staff to look for other community partners to work with. As well as seeking additional avenues of fundraising and grant applications to help us develop our short-, mid- and long-term fundraising goals. To assist with this the trustees, intend to work with the charity managers to plan our first OPEN DAYS that members of the public can attend. This will hopefully raise awareness and funds whilst providing transparency and information to local people and a chance for our supporters to meet our animals. These will hopefully be in summer 2026.
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**Easterleigh Animal Sanctuary**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
Our annual expenditure exceeds our annual income, so we rely on donations and legacies to survive each year. It is important for us to continue to raise funds towards our kennel/cattery build. Therefore, any help to raise funds will be much appreciated.
## **FINANCIAL REVIEW**
## **Reserves policy**
The charity aims to maintain a standard reserve of £30,000 which in the opinion of the trustees would enable the charity to continue to operate for a period of three months with no income.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity was incorporated as a charitable incorporated organization of the 5th January 2018. The charity is registered with the charity commission and the registered number is 1176549.
The charity previously operated as an unincorporated charity (whose registered charity number was 1072897).
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Company number** CE012850 (England and Wales)
**Registered Charity number** 1176549
**Registered office** 15 Red Bank Road Bispham Blackpool Lancashire FY2 9HN
**Trustees** Mrs Z Bannister Mr M Birtles (resigned 30.10.25) Mrs S A Carr Mrs H L Kelshaw (appointed 1.4.25)
## **Independent Examiner**
Paul Ronson FCA CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ
03-Aug-26 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
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**Easterleigh Animal Sanctuary**
## **Report of the Trustees for the Year Ended 31 December 2025**
.......................................................................... Mrs Z Bannister - Trustee
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## **Easterleigh Animal Sanctuary**
## **Trustees' Responsibility Statement for the Year Ended 31 December 2025**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **Independent Examiner's Report to the Trustees of Easterleigh Animal Sanctuary (CIO)**
## **Independent examiner's report to the trustees of Easterleigh Animal Sanctuary ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity's trustees 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Paul Ronson FCA
The Institute of Chartered Accountants in England and Wales
CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ 03-Aug-26
Date: .............................................
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## **Easterleigh Animal Sanctuary**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 December 2025**
|||31.12.25|31.12.24|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|Donations and legacies|2|130,485|152,933|
|Other trading activities|3|303,149|270,221|
|Investment income|4|2,449|3,360|
|**Total**||436,083|426,514|
|**EXPENDITURE ON**||||
|Raising funds|5|391,922|314,402|
|**Charitable activities**|6|||
|Animal Welfare||102,441|84,966|
|**Total**||494,363|399,368|
|**NET INCOME/(EXPENDITURE)**||(58,280)|27,146|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||514,968|487,822|
|**TOTAL FUNDS CARRIED FORWARD**||456,688|514,968|
The notes form part of these financial statements
Page 10
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
## **Easterleigh Animal Sanctuary**
|**Balance Sheet**
**31 December 2025**
31.12.25
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
12
304,681
**CURRENT ASSETS**
Debtors: amounts falling due within one year
13
9,734
Cash at bank and in hand
153,994
163,728
**CREDITORS**
Amounts falling due within one year
14
(11,721)
**NET CURRENT ASSETS**
152,007
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
456,688
**NET ASSETS**
456,688
**FUNDS**
15
Unrestricted funds
456,688
**TOTAL FUNDS**
456,688|31.12.24
Total
funds
£
317,271
6,309
202,896
209,205
(11,508)
197,697
514,968
514,968
514,968
514,968|
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
## The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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## **Easterleigh Animal Sanctuary**
## **Balance Sheet - continued 31 December 2025**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
03-Aug-26
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mrs Z Bannister - Trustee
............................................. Mrs H L Kelshaw - Trustee
............................................. Mrs S A Carr - Trustee
The notes form part of these financial statements
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## **Easterleigh Animal Sanctuary**
|**Cash Flow Statement**
**for the Year Ended 31 December 2025**
31.12.25
Notes
£
**Cash flows from operating activities**
Cash generated from operations
1
(51,351)
Interest paid
-
Net cash (used in)/provided by operating activities
(51,351)
**Cash flows from investing activities**
Purchase of tangible fixed assets
-
Interest received
2,449
Net cash provided by/(used in) investing activities
2,449
**Cash flows from financing activities**
Bank loan capital repayments
-
Net cash provided by/(used in) financing activities
-
**Change in cash and cash equivalents in the**
**reporting period**
(48,902)
**Cash and cash equivalents at the beginning**
**of the reporting period**
202,896
**Cash and cash equivalents at the end of the**
**reporting period**
153,994|31.12.24
£
54,291
(3,419)
50,872
(43,428)
3,360
(40,068)
(68,818)
(68,818)
(58,014)
260,910
202,896|
|---|---|
The notes form part of these financial statements
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## **Easterleigh Animal Sanctuary**
## **Notes to the Cash Flow Statement for the Year Ended 31 December 2025**
## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net (expenditure)/income for the reporting period (as per the Statement**
**of Financial Activities)**
**Adjustments for:**
Depreciation charges
Interest received
Interest paid
(Increase)/decrease in debtors
Increase in creditors
**Net cash (used in)/provided by operations**|31.12.25
£
(58,280)
12,590
(2,449)
-
(3,425)
213
(51,351)|31.12.24
£
27,146
14,488
(3,360)
3,419
12,273
325
54,291|
|---|---|---|
## **2. ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.1.25|Cash flow|At 31.12.25|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|202,896|(48,902)|153,994|
||202,896|(48,902)|153,994|
|**Total**|202,896|(48,902)|153,994|
The notes form part of these financial statements
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**Easterleigh Animal Sanctuary**
## **Notes to the Financial Statements for the Year Ended 31 December 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost Fixtures and fittings - 20% on reducing balance Motor vehicles - 25% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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## **Easterleigh Animal Sanctuary**
|**Notes to the Financial Statements- continued**
**for the Year Ended 31 December 2025**
**2.**
**DONATIONS AND LEGACIES**
Donations
Gift aid
Legacies
**3.**
**OTHER TRADING ACTIVITIES**
Shop income
Animal adoptions
Pet plan commission
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs
**Other trading activities**
Staff costs
Rent
Rates & water
Light & heat
Insurance
Telephone
Post & stationery
Travelling
Waste removal & skip hire
hire of equipment
Cleaning
Sundry
Carried forward|31.12.25
£
21,536
2,029
106,920
130,485
31.12.25
£
299,181
3,105
863
303,149
31.12.25
£
2,449
31.12.25
£
29,564
31.12.25
£
222,538
76,143
8,156
15,571
11,919
5,515
260
903
4,320
1,464
2,348
586
349,723|31.12.24
£
29,870
2,103
120,960
152,933
31.12.24
£
266,533
2,480
1,208
270,221
31.12.24
£
3,360
31.12.24
£
25,720
31.12.24
£
168,461
68,428
5,851
12,979
13,731
4,672
430
118
1,433
1,176
1,767
447
279,493|
|---|---|---|
continued...
Page 16
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
## **Easterleigh Animal Sanctuary**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **5. RAISING FUNDS - continued**
**Other trading activities - continued**
|Brought forward
Advertising
Accountancy
Fundraising
Depreciation
Aggregate amounts
**6.**
**CHARITABLE ACTIVITIES COSTS**
Animal Welfare
**7.**
**SUPPORT COSTS**
Raising donations and legacies
Animal Welfare
**8.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases|Direct
Costs
£
100,203|31.12.25
31.12.24
£
£
349,723
279,493
-
155
11,269
7,380
216
216
1,150
1,438
362,358
288,682
391,922
314,402
Support
costs (see
note 7)
Totals
£
£
2,238
102,441
Governance
costs
£
29,564
2,238
31,802
31.12.25
31.12.24
£
£
12,590
14,488
76,143
68,428|
|---|---|---|
continued...
Page 17
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
**Easterleigh Animal Sanctuary**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Trustees
Shop staff
Other staff
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Animal Welfare
**Total**|31.12.25
31.12.24
£
£
236,138
183,957
10,956
6,938
3,208
3,286
250,302
194,181
31.12.25
31.12.24
3
3
11
8
5
3
19
14
Unrestricted
fund
£
152,933
270,221
3,360
426,514
314,402
84,966
399,368|
|---|---|
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
continued...
Page 18
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
## **Easterleigh Animal Sanctuary**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**12.**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 January 2025 and 31 December 2025
330,439
**DEPRECIATION**
At 1 January 2025
38,244
Charge for year
6,609
At 31 December 2025
44,853
**NET BOOK VALUE**
At 31 December 2025
285,586
At 31 December 2024
292,195
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors|Fixtures
and
fittings
£
10,200
4,447
1,150
5,597
4,603
5,753
|Unrestricted
fund
£
27,146
487,822
514,968
Motor
vehicles
Totals
£
£
39,184
379,823
19,861
62,552
4,831
12,590
24,692
75,142
14,492
304,681
19,323
317,271
31.12.25
31.12.24
£
£
9,734
6,309|
|---|---|---|
continued...
Page 19
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
## **Easterleigh Animal Sanctuary**
|**Notes to the Financial Statements- continued**
**for the Year Ended 31 December 2025**
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Accrued expenses
**15.**
**MOVEMENT IN FUNDS**
At 1.1.25
£
**Unrestricted funds**
General fund
514,968
**TOTAL FUNDS**
514,968
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
436,083
**TOTAL FUNDS**
436,083
**Comparatives for movement in funds**
At 1.1.24
£
**Unrestricted funds**
General fund
487,822
**TOTAL FUNDS**
487,822|31.12.25
31.12.24
£
£
3,836
4,226
6,005
2,834
1,880
4,448
11,721
11,508
Net
movement
At
in funds
31.12.25
£
£
(58,280)
456,688
(58,280)
456,688
Resources
Movement
expended
in funds
£
£
(494,363)
(58,280)
(494,363)
(58,280)
Net
movement
At
in funds
31.12.24
£
£
27,146
514,968
27,146
514,968|
|---|---|
continued...
Page 20
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
**Easterleigh Animal Sanctuary**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **15. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
426,514
426,514|Resources
Movement
expended
in funds
£
£
(399,368)
27,146
(399,368)
27,146|Resources
Movement
expended
in funds
£
£
(399,368)
27,146
(399,368)
27,146|
|---|---|---|---|
||||27,146|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.24
£
487,822
487,822|Net
movement
in funds
£
(31,134)
(31,134)|At
31.12.25
£
456,688|
|---|---|---|---|
||||456,688|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
862,597
862,597|Resources
Movement
expended
in funds
£
£
(893,731)
(31,134)
(893,731)
(31,134)|
|---|---|---|
continued...
Page 21
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
**Easterleigh Animal Sanctuary**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2025.
Page 22
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
## **Easterleigh Animal Sanctuary**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Legacies
**Other trading activities**
Shop income
Animal adoptions
Pet plan commission
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Wages
Social security
Pensions
Rent
Rates & water
Light & heat
Insurance
Telephone
Post & stationery
Travelling
Waste removal & skip hire
hire of equipment
Cleaning
Sundry
Advertising
Accountancy
Fundraising
Fixtures and fittings|**Detailed Statement of Financial Activities**
**for the Year Ended 31 December 2025**
31.12.25
31.12.24
£
£
21,536
29,870
2,029
2,103
106,920
120,960
130,485
152,933
299,181
266,533
3,105
2,480
863
1,208
303,149
270,221
2,449
3,360
436,083
426,514
208,374
158,237
10,956
6,938
3,208
3,286
76,143
68,428
8,156
5,851
15,571
12,979
11,919
13,731
5,515
4,672
260
430
903
118
4,320
1,433
1,464
1,176
2,348
1,767
586
447
-
155
11,269
7,380
216
216
1,150
1,438
362,358
288,682|
|---|---|
|||
This page does not form part of the statutory financial statements
Page 23
Docusign Envelope ID: EF8F7927-EDFE-8D71-804D-F510723075EC
## **Easterleigh Animal Sanctuary**
|**Other trading activities**
**Charitable activities**
Animal feed
Vets
Blacksmith & farriery
Saddlery costs etc
Livery
Motor expenses
Repairs & renewals
Bank charges
Professional fees
Credit card charges
Freehold property
Motor vehicles
Bank loan interest
**Support costs**
**Governance costs**
Wages
Insurance
Telephone
Postage and stationery
Accountancy fees
Bank charges
Total resources expended
**Net (expenditure)/income**|**Detailed Statement of Financial Activities**
**for the Year Ended 31 December 2025**
31.12.25
31.12.24
£
£
23,431
18,925
23,953
15,321
1,260
1,330
402
1,699
1,045
7,832
6,216
6,352
28,183
8,948
854
969
1,333
1,188
2,086
1,703
6,609
6,609
4,831
6,441
-
3,419
100,203
80,736
27,764
25,720
1,324
1,526
613
519
87
143
1,800
1,800
214
242
31,802
29,950
494,363
399,368
(58,280)
27,146|
|---|---|
|||
This page does not form part of the statutory financial statements
Page 24