Charity reg number l 179650 Address Meadow coltage Maidstone road Wrotham Heath TNI 5 7SR rosinaanim8lcentre@yahoo.eom 07950023286 Trustee report for Rosina Animal Centre January 24- December 24 Objectives of the charity Rosina Animal Centre (CIO) aims to rescue, treat, rehabilitate and rehome animals into permanent homes that have been abandoned. neglected or unwanted. We relieve animals of suffering by any means including the elderly or disabled and non rehomable animals who reside at the rescue until the end of their life. By leaching basic animal welfare we try to give the public the means lo aid animals ihat need help in order to minimise suffering and cruelty that still exists. We encourage the public lo be hands on and io be able to build a network of support to prevent animals falling inlo situations that ihey cannot recover from, We have seen a change in the communilies attitude lowards animals rneaning people go to greater lengths to help an animal and bring il into the rescue, people are also aware that rescues are full and so offer up their time and services in order to help. Maln oblectlves of the charlly We rehabililale, Ireal and rehome into permanent homes, the ones ihat are not suited to be rehomed or require ongoing medical ¢are will reside at the rescue unlil the end of their lives, we have recently partnered with tralners Ihal can help with behavioural issues that ensures more animals can be rehomed which frees up space and funds for the charity lo help others. To encourage the public lo learn about animal care and raise awareness by offering fostering or volunteering opportunities which have also had a great increase as more people are working from home so can foster for certain time periods. By taking part in community run fundraising and social events, online networking to raise awareness is proving essential, we no longer have to actively advertise the rescue lo ask for help or funds from the community as Ioc81 connections and loyalties are strong. Achlevements of the charlty This year we have focused on gaining more fosteters as an increase of animals has been seen. this is mostly due to financial pressures on people struggling to maintain the animals and the cost implications, mostly persons in rented accommodation and seeking longer working hours are contacting us for help, sadly an increase in Mental health has been noticed with people suffering from Anxiety who can no longer cope. Locally we are growing in popularity and are seeing many more locals coming to us to rehome Animals, we have a small network of other rescues that we work with including Cat charities now so we all lake our fair share and help each other when possible. The new callery is always full wilh pregnant cals and kittens and ihen strays during the winler its helping us so we donl have to rely on foster homes as much as we do with Dogs. Our network of Vets has increased giving us a better choice of fosler homes across the South East. The reserves are for emergencies or unexpecled iSSLJes to arise have not been needed this year which is a greal relief bul they will be increased as the animals we are laking in need extra rnedical care and with the rnore unusual licensed anitnals that need long term care tend to have higher medical costs such as elderly Dogs and Cats and the Terrapin enclosures and safely measures, we notice an increase in wild birds and birds of prey so these always require more specialised care from our Vets. Financial review Finances this year seem fine but we have noticed an increase in animals veterinary treatment as we are taking on elderly and animals with concerning medical issues, even though our costs are great our supporters help when asked so it means we can focus on the land based business and the domestic rehoming. Costs are increasing so unfortunately changing suppliers is not a great help but local donations from the public help with the burden. Our Trustees are not restricted io accessing funds as long as its to aid the recovery of the animals in our Care, the only restricted funds will be the reserve funds that will be placed into a secure account. We have laken advice from our accountant to invest the reserve savings into an account ihal compounds over the Months. it has been invested under the name of Vicki Palmer and is not accessed by any Trustees. The entire amount is solely the rescue ¢enlres funds and is deposited usually by a few thousand each time. It will purely be used to increase the funds which has already earned the rescue a small amount of extra funds of £425 to date, much higher rale than other compoLJnding accounts, if needed the Trustees will agree to access it and what it is used for but we usually have enough to sustain us with no emergencies. Governance Our Trustees are the same and we do not feel this will change as our relationships are very good, each has their role and at regular meetings enjoy discussing new projects and allocating funds in order to achieve the goals. Nicole is helping to direct new homes to us from her local community and it helps to have 8 Trustee in a different location from ourselves to spread more awareness and support from businesses further away.The charity is run entirely by volunteers or unpaid staff. Trustees have all confirmed to adhere to the public benefit set out by the commission guidance when carrying out their duties. Vicki Palmer Rosina Animal Centre |Rosina Animal Centre|Rosina Animal Centre|CharityNo|1179650|1179650|| |---|---|---|---|---|---| |||CompanyNo|CE014943||| |Annualaccountsforthe period|||||| |Period start date|**1/1/2024**|**To**|Period end
date|12/31/2024|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**Income (Note 3)**
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
Donations and legacies
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
Total funds brought forward
Raising funds
Separate material item of income
Other
Other
**Income and endowments from:**
Investments
Charitable activities|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||39,983|-|-|39,983|33,652| ||2,905|-|-|2,905|5,446| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||42,888|-|-|42,888|39,098| ||||||| ||-|-|-|-|-| ||23,031|-|-|23,031|12,473| ||10,145|||10,145|13,618| ||600|-|-|600|300| ||33,776|-|-|33,776|26,391| ||||||| ||9,112|-|-|9,112|12,707| ||-|-|-|-|-| ||9,112|-|-|9,112|12,707| ||-|-|-|-|-| ||9,112|-|-|9,112|12,707| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||9,112|-|-|9,112|12,707| ||||||| ||35,813|-|-|35,813|23,106| ||44,925|-|-|44,925|35,813| Charity No 1179650 Company No CE014943 Rosina Animal Centre ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||33,525|-|-|33,525|36,413| ||33,525|-|-|33,525|36,413| ||||||| ||600|-|-|600|300| ||||||| ||32,925|-|-|32,925|36,113| ||||||| ||32,925|-|**-**|32,925|36,113| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||32,925|-|-|32,925|36,113| ||||||| ||-|||-|-| |||-||-|-| ||33,525||-|33,525|36,413| |||||-|| ||||||| ||33,525|-|-|33,525|36,413| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House |**_with FRS102 SORP._**|| |---|---| |Print Name|Date of
approval
dd/mm/yyyy| ||| ||| ||| |Signature|Date
dd/mm/yyyy| ||| ||**Print name**| CC17a (Excel) 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities - • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. CC17a (Excel) 3 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** |**Recognition of income**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Income from interest,**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is included in the accounts when receipt is probable and the amount receivable can|Yes*
No*
N/a*|Yes*
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No*
N/a*||| CC17 FRS 102 SORP 4 ||**,**|p
p| |---|---|---| |**royalties and dividends**||be measured reliably.| |**Income from membership**||Membership subscriptions received in the nature of a gift are recognised in Donations| |**subscriptions**||and Legacies.| |||Membership subscriptions which gives a member the right to buy services or other| |||benefits are recognised as income earned from the provision of goods and services as| |||income from charitable activities.| |**Settlement of insurance**
**claims**||Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.| |**Investment gains**
**losses**|**and**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| |||year.| |**2.3 EXPENDITURE**||**AND LIABILITIES**| |||Liabilities are recognised where it is more likely than not that there is a legal or| |**Liability recognition**||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.| |**Governance and**|**support**|Support costs have been allocated between governance costs and other support.| |**costs**||Governance costs comprise all costs involving public accountability of the charity and its| |||compliance with regulation and good practice.| |||Support costs include central functions and have been allocated to activity cost| |||categories on a basis consistent with the use of resources, eg allocating property costs| |||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.| |**Grants with performance**||Where the charity gives a grant with conditions for its payment being a specific level of| |**conditions**||service or output to be provided, such grants are only recognised in the SoFA once the| |||recipient of the grant has provided the specified service or output.| |**Grants payable without**||Where there are no conditions attaching to the grant that enables the donor charity to| |**performance conditions**||realistically avoid the commitment, a liability for the full funding obligation must be| |||recognised.| |**Redundancy cost**||The charity made no redundancy payments during the reporting period.| |**Deferred income**||No material item of deferred income has been included in the accounts.| |**Creditors**||The charity has creditors which are measured at settlement amounts less any trade
discounts| |||A liability is measured on recognition at its historical cost and then subsequently| |**Provisions for liabilities**||measured at the best estimate of the amount required to settle the obligation at the| |||reporting date| |**Basic financial**
**instruments**||The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.| |**2.4 ASSETS**||| |**Tangible fixed assets for**||These are capitalised if they can be used for more than one year, and cost at least| |**use by charity**||| |||They are valued at cost.| |||The depreciation rates and methods used are disclosed in note 14.| |||The charity has intangible fixed assets, that is, non-monetary assets that do not have| |**Intangible fixed assets**||physical substance but are identifiable and are controlled by the charity through custody| |||or legal rights. The amortisation rates and methods used are disclosed in note 15.| |||They are valued at cost.| |||The charity has heritage assets, that is, non-monetary assets with historic, artistic,| |**Heritage assets**||scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation| |||rates and methods used as disclosed in note 16.| |||They are valued at cost.| |||Fixed asset investments in quoted shares, traded bonds and similar investments are| |**Investments**||valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be| |||measured reliably in which case it is measured at cost less impairment.| |||Investments held for resale or pending their sale and cash and cash equivalents with a| |||i
d
f l
h
1
d
i| |✓|✓|✓| |---|---|---| |Yes*
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No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |||| |||| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| |✓|✓|✓| |Yes*
No*
N/a*||| CC17 FRS 102 SORP 5 ## **Stocks and work in progress** ## **Debtors** ## **Current asset investments** maturity date of less than 1 year are treated as current asset investments Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. |✓|✓|✓| |---|---|---| |Yes*
No*
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No*
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No*
N/a*||| |✓|✓|✓| CC17 FRS 102 SORP 6 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
39,983- -39,983 33,652
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 39,983 - - 39,983 33,652
Charitable activities
2,905- -2,905 5,446
- - - - -
- - - - -
Other
- - - - -
**Total** 2,905 - -2,905 5,446
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
42,888- -42,888 39,098
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations and gifts|39,983|-|-|39,983|33,652| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|39,983|-|-|39,983|33,652| |||||||| ||Charitable activities|2,905|-|-|2,905|5,446| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|2,905|-|-|2,905|5,446| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||42,888|-|-|42,888|39,098| CC17a (Excel) 7 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Note 6 Expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| ||-|-|-|-|-|-|-|-| |General Expenditure|23,031|-|-|23,031|12,473|-|-|12,473| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable activities**|23,031|-|-|23,031|12,473|-|-|12,473| |**Separate material item of expense**||||||||| |Vet bills|10,145|-|-|10,145|13,618|-|-|13,618| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|10,145|-|-|10,145|13,618|-|-|13,618| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-| ||33,176|-|-|33,176|26,091|-|-|26,091| CC17a (Excel) 8 ## **Section C Notes to the accounts** ## **Note 10 Details of certain types of expenditure** ## **Note 10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||600|300| ||-|-| ||-|-| ||-|-| CC17a (Excel) 9 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||600|300|-|-| ||-|-|-|-| ||-|-|-|-| ||600|300|-|-| ## **20.2 Deferred income** |**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**||| |---|---|---|---| ||**This year**|**Last year**|| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 10 ## **Section C Notes to the accounts (cont)** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||33,525|36,413| ||-|-| ||33,525|36,413| CC17a (Excel) 11 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** ## _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |General Reserve|UR|Unrestricted general reserve|35,813|42,888|33,776|-|-|44,925| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||35,813|42,888|33,776|-|-|44,925| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓
✓||||| |||||✓|✓|||| > **Fund balances carried forward include assets and liabilities denominated in a foreign currency** ✓ ✓ _**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_ CC17a (Excel) 12 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts SeGtion A Independent Examine￿$ Report Report to the trusteesl members of Rosina Animal Centre On accounts for the year ended Year Ended 3181 D8cember 2024 Charlty no (If any) 1179650 Set out on pagos Irartffthr to i(**Jdt the number8 of 8ddibons' sheÉ'..%, I report to the trustees on my examination of the a¢counts of the above charity (Ihe Trust") for the year ended 31112 12024. Ro8ponslbillties and As the charity trustees of the Trust, you are rèsponsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act.). I report in respect of my examination of the Trust's account8 carried out under section 145 ofthe 2011 Act and in carying out my examination, I have followed the applicable Direction8 given by the Charity Commission urKler sethon 145(5){b) of the Act. I have completed my examination. I confim that no material matters have come to my attention in connection with the examinalion which gives me cause to believe that in, any material resped.. accounting records were not kept in accordan￿ viith section 130 of the Act or the a¢￿Unts do not accord wrth the accounting records I have no concerns and have come a¢ros8 no other matters in connection wrth the axamination to which attention should be drawn in order lo enable proper understanding of the accounts to be reached. Pl88se delete the words in the brackets if they do nol 8ppty. 2311012025 Indep•ndent examiner's Ststsment Slgned: Name: Peter Martin Furse Relevant professional qualificatlon(sl or body (If any}: Association of Chartered Certffied Accountants Address: 181 Floor Watem)ill House Chevening Road Sevenoaks, Kerrt TN13 2RY Section B Disclosure Only complete rf the examiner needs to highI￿jht matters of concem (se& CC32, Independent examination of charity accounts.. directions and guidan￿ for examiners). IER October 2018 Glve here brief detalls of any items that the examiner wishès to dlsclose. IER October 2018