Cornpany Registration Number.. CE015443
Charity registration nurnber.. 1180414
Unitetocare
Annual Report and Financial Statements
for the Yeaf Ended 31 May 2024

Unitetocare
Contents
Reference and Administrative Details
Strategic Report
Trustees, Report
3to5
Accounlanls, Report
Statement of Financial ActivIt￿S
Balance Sheet
Notes to the Financial Statements
91014

Unitetocare
Reference and Administrative Details
Chaiman
Ms Mandy Billee Jackson
Charity Registration Number
1180414
The charity is incorporated in England and Wales.
12 Round Ings Road
Oullane
Huddersfield
HD3 3FQ
Registered Office
Page 1

Unitetocare
Stratsgic Report for the Year Ended 31 May 2024
The trustees, who are directors for the purposes of company law, present their strategic reF)Ort for the
year ended 31 May 2024, In compliance with s414C of the Companies Act 2006.
The strategic report Was approved by the Iruslees of the charity on 6 December 2024 and signed on
its behalf by".
Ms Mandy Billee Jackson
Chairman and Trustee
Page 2

Unitetocare
Trustees. Report
The trustees, who are direelors for the purposes of company law, present the annual report together
with the financial stslements and auditors. report of the charitable company for the year ended 31 May
2024.
Objectives and activities
Public benefit
For the benefit of the public lo relieve the suffering of animals in need of Ca￿ and attention. To
provide and maintain rescue homes and other facilities for the reception, care and Irealmenl of these
animals.
The Iruslees confim that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Trustees and offieers
The Iruslees and officers serving during the year and since the year end were as follows..
Trustees..
Ms Mandy Billee Jackson
Ms Lyndsey Booth
Ms Julie Greenwo(xJ
Ms Victoria Anderson
Ms Stephanie Mills
Ms Emma Kell
Chairman".
Ms Mandy Billee Jackson
Structure. govemanc¢ and management
Financial instruments
Objectives and policiT•S
The charity's activities expose il lo a number of financial risks including credit risk, cash flow risk and
liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the
board of Iruslees, which provide written principles on the use of financial derivatives lo manage these
risks The charity does not use derivative financial instruments for speculative purposes.
Cash flow risk
The charity's activities expose it primarily lo the financial risks of changes in fO￿Ign cU￿encY
exchange rates and interest rates. The charity uses foreign exch8nge forward contracts and interest
rale swap contracts lo hedge these exposures.
Interest bearing asse15 and Iiabililies are held al fixed rale to ensure certainty of cash flows.
Page 3

Unitetocare
Trustees. Report
Credlt rlsk
The charity's principal financial assets are bank balances and cash, trade and other receivables, and
investments.
The charity's credit risk is prirnarily attributable to it$ trade receivables. The 8moun15 presented in the
balance sheet are nel of allowances for doubtful receivables An allowance for Impairment is made
where there is an identified 105s event which. based on previous experience, Is evidence of a
reduction in the recoverability of the eash flows.
The credrt risk on liquid funds and derivative financial instruments is limited because the
counterparties are banks with high credil-ralings assigned by international credit-rabng agencies.
The charity has no significant concentration of credit risk. wlh exposure spread over a large number
of counterparties and customers.
Liquidity risk
In order lo maintain liquidity lo ensure that sufficient funds are available for ongoing operations and
future developments, the charity uses a mixture of long-lerm and short-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the
financial Statements.
statement of truste8s' rgsponsibilitles
The Injslees (who are also the directors of Unitelocare for the purposes of company lawl are
responsible for preparing the tru51ees' report and the financial slalemenls in accordance with
applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Aecepled
Accounlsng Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland"
Company law requires the trustees lo prepare financial statements for each financial year Under
company law the Iruslees musl not approve the financial statements unless they are satisfied that
they give a true and fair view of the slate of affairs of the charitable company and of the incoming
resources and application of resources. includ1ng ils income and expenditu￿. of the charitable
company for that period. In preparing these financial stalemenls, the trustees are required to".
select suitable accounting policies and apply them consislenlly,.
observe the methods and principle5 in the Charities SORP.,
rnake judgements and estimates that are reasonable and prudent.,
stale whether applicable accounting standards, comprising FRS 102 have been followed, subject
lo any material departures disclosed and explained in the financial stslemenls., and
prepare the financial statements on the going concern basis unless it is inappropriate lo presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy al any lime the financial position of the charitsble company and enable them lo ensure that
the financial statements comply with the Companies Act 2006. 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.
The trustees are responsible for the maintenance and integrity of the corporate and financia5
Information included on the chantable company's website. Legislation governing the preparation and
dissemination of financial slalements may differ from legislation in other jurisdictions.
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Unitetocare
Trustees, Report
Disclosure of infomiation to auditor
Each Iruslee has taken steps that they ought to have taken as a Iruslee in order lo make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The Iruslees confimi that there is no relevant information that they know of and of whi¢h
they know the auditor is unaware.
The annual report was approved by the Iruslees of the charity on 6 December 2024 and signed on its
behalf by..
Ms Mandy Billee Jackson
Chairman and Trustee
Page 5

Accountants, Report to the Trustees on the Preparation of the Unaudited
Statutory Accounts of
Unitetocare
for the Year Ended 31 May 2024
In order to assist you lo fulfil your duties under the Companies Act 2006, we have prepared for your
approval the accounts of Uniletocare for the year encled 31 May 2024 as set out on pages 7 10 14
from the company's accounting records and from information and explanations you have given us.
As a praclising member firm of the Association of Chartered Certrfied Accountants, we are subject lo
ethical
and
other
professional
requirements
which
are
detailed
at
https'.IIMw.accaglobal.comlgblenlmemberlstandardlrules-and-standardslrulebook.hlm.
This report is made solely lo the Board of Directors of Unitelocare. as a body, in accordance with the
terms of our engagement letter. Our work has been undertaken solely lo prepare for your approval the
accounts of Unitelocare and stale those matters that we have agreed lo slate to the Board of
Directors of Uniletocare, as a body, in this reF)Ort in accordance with the requirements of the
Assoeiation
of
Chartered
Certified
Accounlanls
as
detailed
at
https".IIMvwaccaglobal.comlgblenlmemberlslandardlrules-8nd-standardslrulebook.hlml. To the fullest
extent permitted by law, we do not accept or assume responsibility to anyone other than Unitetocare
and its Board of Directors as a body for our work or for this report.
11 is your duty lo ensure that Uniletocare has kept adequate accounting records and lo prepare
statutory accounts that give a true and fair view of the assets, liabilities, financial position and of
Uniletocare You consider that Unitelocare is exempt from the slatulory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Unitelocare. For this
reason, we have not verified the accuracy or completeness of the accounting records OT information
and explanations you have given to us and we do not. therefore, express any opinion on the slatulory
accounts.
Smith Butler Ltd
6 December 2024
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Unitetocare
ststement of Financial Activities for the Year Ended 31 May 2024
Ilncluding Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legaeies
Totsl income
58,454
58,454
58,454
58,454
Expenditure on:
Charitable activities
7,096
7,096
Tol81 expenditure
Net income
7,096
7,096
51,358
51,358
Net movement in funds
51,358
51,358
Reconciliation of funds
Total funds brought forward
10,390
10,390
Total funds carried forward
61.748
Unrestricted
funds
61,748
Total
2023
Note
Income and Endowments from:
Donations and legacies
200
200
Total income
200
200
Expenditure on:
Raising funds
Charitable activities
1771
16731
{771
1673
Total expenditure
750
750
Nel expenditure
550
1550}
Nel movement in funds
15501
1550}
Reconciliation of funds
Total funds brought foNard
Total funds carried fotward
10,940
10.940
10,390
10,390
All of the charity's activities derive from continuing operations during the above tsyo periods.
The funds breakdown for 2023 and 2022 is shown in note 7.
The notes on pages g to 14 form an integral part of these financial slalements.
Page 7

Unitetocare
(Registration number: CE015443)
Balance Sheet as at 31 May 2024
2024
2023
Note
Flxed assets
Tangible assets
Current assets
Cash al bank and in hand
11,590
51,467
10,882
Credltors: Amounts falling due within one year
Net current assets
1,309
492
50,158
10,390
Net assets
61,748
10,390
Funds of the charlty:
Unrestri¢ted incorne funds
Unrestricted funds
61,748
10,390
Total funds
61,748
10,390
For the financial year ending 31 May 2024 the charity was entslled to exemption from audit under
section 477 of the Companies Act 2006 relating lo small companies.
Directors. responsibilities.
The members have not required the charity to obtain an audit of its accounts for the year in
question in accordance with section 476". and
The directors acknowledge their responsibilities for complying with the requirement5 of the Act with
pecl lo accounting records and the preparation of accounts.
The financial stslements on pages 7 10 14 were approved by the Iruslees, and authorised for issue on
6 December 2024 and signed on their behalf by.
Ms Mandy Billee Jackson
Chairman and Trustee
The notes on pages 9 10 14 fom an integral part of these financial staternenl5.
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Unitetocare
Notes to the Financial Statements for the Year Ended 31 May 2024
1 Charity status
The charity is limited by share capital, incorporated in England and Wales.
The address of it5 reglstered office is..
12 Round Ings Road
Oullane
Huddersfield
HD3 3FQ
These financial stslements were authorised for issue by the Iruslees on 6 December 2024.
2 Accounting policies
Summary of slgnificant accounting policie$ and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consi5tenlly applied to all the years presented, unless otherwise
stsled.
Statement of compliance
The financial slalements have been prepared in accordance wlh Accounting and Reporting by
Charities Statement of Recommended Practice (applicable lo charities preparing their accounts In
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
10211 lissued in October 20191 Icharilies SORP IFRS 10211, the Financial ReF)Orting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 20(kS.
Basis of preparatlon
Unitelocare meets the definition of a public benefit entity under FRS 102 Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise staled in the relevant
accounting policy notes.
Going concern
The trustees consider that there are no material Un￿rtaIntieS about the charity's ability lo continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charity.
Income and endowments
All income is recognised once the charity has entitlement lo the income. It is probable that the income
will be re￿iVed and the amount of the income receivable can be measured reliably.
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Unitetocare
Notes to the Financial Statements for the Year Ended 31 May 2024
Don8tion$ and legacies
Donations are recognised when the charity has been notified in Wflting of both the amount and
Settlement dale. In the event that a donation is subject lo conditions that require a level of
performance by the charity before the charity is entitled lo the funds, the income is deferred and not
recognised until either those conditions are fully met. or the ftjlfilmenl of those conditions is wholly
within the control of the charity and it is probable that these condition5 will be fulfilled in the reporting
period
Legacy gifts a￿ recognised on a case by case basis ft)Ilowing the grant of probate when the
administralorlexeculor for the eslale has communicated in writing both the amount and settlement
dale. In the event that the gift is in the form of an asset other than cash or a financial asset traded on
a recognised stock exchange, recognibon is subject lo the value of the gift being reliably measurable
with a degree of reasonable accuracy and the title lo the asset having been transferred lo the charity.
Expenditurg
All expenditure is recognised once there is a legal or constructsve obligation to that expenditure, il is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs lo that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
¥Jse of resources. with central staff costs allocated on the basis of lime spent, and depreciab.on
charges allocated on the porbon of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charitable actlviti•s
Charitable expenditure ¢omprise5 those costs incurred by the charity in the delivery of its activities
and seNices for its benefieiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary lo support them.
Governance costs
These include the costs attributable lo the charity's compliance with constrtuts'onal and statutory
fequiremenls, including audit, strategic management and trustees meetings and reimbursed
expenses.
Taxation
The Charity is considered to pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a chanlable company for UK corporation lax purposes.
Accordingly, the charity is potentially exempl from taxation In respect of income or capital gains
received within categories Covered by Chapter 3 Part 11 of the Corporation Tax Ael 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Tangible fixod assets
Individual fixed assets costing £0.00 or more are initially recorded at eosl, less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
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Unitetocare
Notes to the Financial Statements for the Year Ended 31 May 2024
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the c05t or valuation, less any
eslimaled residual value. over their expected useful economic life as follows..
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible lo a known amount of cash and are subject lo an
insignificant risk of change In value.
Borrowlngs
Interesl-bearing borrowings are initially recorded al fair value, net of transaction costs.
Interesl-bearing borrowings are subsequently carried al amortised cost, with the difference between
the proceeds, nel of transaction costs, and the amount due on redemption being recognised as a
charge lo the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
settlement of the liability for al least twelve months after the reporting date.
Foreign exchange
Transactions in foreign currencies are recorded at the rale of exchange at the date of the Iransaclion.
Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are
reported al the rates of exchange prevailing al that date.
The results of overseas operations are translated al the average rates of exchange during the period
and their balance sheets al the rates ruling al the balance sheet date. Exchange differences arising
on translation of the opening net assets and results of overseas opemtions are reported in other
comprehensive Income and accumulated in equity lattribuled to non-conlrolling interests as
appropriatel.
Other exchange differences are recognised in the Statement of Financial Activities in the period in
which they arise except for..
11 exchange differences on transactions entered into lo hedge certain foreign currency risks (see
above).,
21 exchange differences arising on gains or losses on non-monetary items which are recognised in
other comprehensive income, and
31 in the case of the consolidated financial slalements, exchange differences on monetary items
receivable from or payable to a foreign operation for which settlement is neither planned nor likely to
occur Ilherefore forming part of the nel investment in the foreign 0￿ratIOn), which are recognised in
other comprehensive income and reported under equity.
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Unitetocare
Notes to the Financial Statements for the Year Ended 31 May 2024
Fund structure
Flnanclal instruments
Investments
Investments in nonionvertible preference shares and non-puttable ordinary or preference shares
(where shares are publicly traded or their fair value is reliably measurable) are measured at fair value
through profit or loss. Where fair value eannot be measured reliably, investments are measured at
cost le55 irnpairment.
Investments in subsidiaries and associates are measured at cost less impaiTment. For inveslrnents in
subsidiaries acquired for consideration inclLJding the issue of shares qualifying for merger relief, cost
15 measured by reference lo the nominal value of the shares issued plus fair value of other
consideration. Any premium is ignored.
Derlvatlve financial instruments
The charity u￿$ derivative financial instruments to reduce exposure lo foreign exchange risk and
interest rate movements. The charity does not hold or issue derivative financial instruments for
speculative purpose5.
Derivatives are initially recognised al fair value at the dale a derivative contract is entered into and are
subsequently remeasured to their fair value at each reporting dale. The resulting gain or loss is
recognised in slalement of financial activities immediately unless the derivative is designated and
effective as a hedging inslfument, in which event the liming of the recognition in slalement of financial
activities depends on the nature ol the hedge relationship
Falr value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When
quoted prices are unavailable, the price of a recent transaction for an identical asset provides
evidence of fair value as long as there has not been a significant change in economic circumstances
or a significant lapse of time Sin￿ the transaction took place. If the market is not active and recent
transactions of an Identical asset on their own are not a good estimate of fair value, the fair value is
estimated by using a valuation technique.
Page 12

Unitstocare
Notes to the Financial Statements for the Year Ended 31 May 2024
3 Taxation
The charity is a registered charity 2nd is therefore exempl from taxation.
4 Tanglble fixed a$sets
Land and
buildings
Total
Cost
Additions
12,201
12,201
Al 31 May 2024
12.201
12,201
Depreciation
Charge for the year
Al 31 May 2024
611
611
611
611
Net book value
Al 31 May 2024
11,590
11,590
Included within the net book value of land and buildings above is £Nil 12023 £Nill In respect of
freehold land and buildings and £11,59012023 - £Nill in respect of leaseholds
S Cash and cash equivalents
2024
2023
Cash al bank
51,467
10,882
6 Creditors: amounts falling due within one ygar
2024
2023
Other creditors
Accrua15
709
600
492
1,309
492
7 Funds
Balance at 1
June 2023
Incoming
resources
Resources
expended
Balance at 31
May 2024
Unrestricted funds
General
10,390
58,454
7,096
61,748
Page 13

Unitetocare
Notes to the Financial Statements for the Year Ended 31 May 2024
Balance at 1
June 2022
Incoming
resources
Resources
exponded
Balance at 31
May 2023
Unrestricted funds
General
10,940
750
10,390
8 Analysis of net assets between funds
Unrestricted
funds
General
Total funds
at 31 May
2024
Tangible fixed assets
Current assets
Current liabilities
11,590
51,467
1,309
11,590
51,467
11,3091
61.748
Total nel assets
61,748
Unrestricted
funds
General
Total funds
at 31 May
2023
Current assets
Current liabilities
10,882
1492
10,882
14921
10,390
Total nel assets
10,390
Page 14

Unitetocare
Statement of Financial Activities by fund for the Year Ended 31 May 2024
Unrestricted Funds
Total
Total
Unrestrlcted Unrestrict¢d
Funds
Funds
2024
2023
Income and Endowments from:
Donations and legacies
Total inwme
58,454
200
58,454
200
Expenditure on:
Raising funds
Charitable activities
1771
673
7,096
Total expenditure
7,096
750
Nel incomellexpenditurel
51,358
550
Nel movement in funds
51.358
ISSOI
Reconciliation of funds
Total funds brought forward
Total funds carried forward
10,390
10,940
61.748
10,390
This page does not form part of the statutory financial slatemenls.
Page 15