Company Registration Number. CE015443 . Charity regIStratn number. 1180414 Un itetocare Annual Report and Financial Statements for the Year Ended 31 May 2025
Unitetocare Contsnts Reference and Admintstrative Details Strategic Report Trustees, ReFQrt 3to4 Accountants, Report Statemenl of Finan¢i81 Activfaes Balance Sheet Notes to the FinancMI Statements 8t011
Unitstocare Reference and Administrative Details Chalrman Ms Mandy Biltee Jackson | Charlty Registration Number 1180414 The chartty is incorp)rabJ in EngtaTrJ and Wales. 12 Round Ings Road Ouuane Huddersfiekl HD3 3FQ Page 1
Unitetocara Strateglc Report for the Year Ended 31 May 2025 The trustees. who are directors for the purposes of company law, present their strategic report for the year ended 31 May 2025, in Complian with 5414C of the Companies Act 2006. Th8 Strateglc rewrt was approved by the trustees of the charity on 8 February 2026 and signed on its behalf ty. s Mandy Billee Jackson Chaiiman and Trustee Page 2
Unitetocare Trustees. Report The trustees, who are directors for the purpKJses of company law, present the annual report together with the financial statements and auditors, report of the charitable company for the year ended 31 May 2025. ObJedivo9 and activitie5 Publlc bonefft For the benefit of the public to relleve the suffering of animals in need of care and attention. To provide and maintain rescue homes and other facilitses for the rption. care and treatment of these animals. The trustees confimi that they have complied the requirements of 5ectton 17 of the Charitte5 Act 2011 to have due regard to the public benefit gUK{an published by the Charity Commission for England and Wales. TTUStees and office The trustees and officers serving during the JEar and Sin the year end were as follows: Trustees.. Ms Mandy Billee Jackson Ms Lyndsey Booth MS Julie Greenwc Ms Victoria Anderson Ms Stephanie Mills Ms Emma Kell Chairman: Ms Mandy Billee Jthon Stwcture, governance and management Financial instruments Objecths andpolicies The chantys activib'es exFW it to a number of financial risks induding credit risk. cash flow risk and liquidty risk. The use of financial derNatNes is govemed by the charity's Foliaes approved by the board of tnjstees. which provide vffltten prInC(p on the use of finanual derNatives to manage these risks. The chanty dces not use derNative financial instruments for specuiative purFeS. Statement of Irusteeg. rosponsibilities The trustees (who are also the directors of Un[tetc for the purwses of company lawl are responsible for preparing the trustees, report and the finanal slatements in accordan with applicable law and United lfjngdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practi), including FRS 102 'The Financial Reportirtg Stsndard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial StateIents for each financÈal year. Under Company law the trustees must not approve the financk41 statements unless they are satisfied that Ihey give a true and fair view of the state of affairs of the tharitable company and of the incoming resources and applution of resour. induding ils income and expendff(ure, of the charitable company for that period. In preparing these finanual ststements, the trustees are required to.. Page 3
Unitetocare Trustees. Report select surtable accounting policies and appty them consistenty" observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudent state whether applicable accounting standards, comprtsing FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements.. and prepare the financkql statements on the going conrn basis unless il is inapproprfate to presume that the charitable company will continue in business. The trustees are responsib for keeping proper a¢¢ounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enab them to ensure that the financial statements comply with the Companies Act 20Ch%. 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 trust are reswnsible for the rna1ntenan aThJ integnty of the corporate and financial informats'on induded on the charitable companvs website. Legislab'on goveming the preparation and dissemination of financial statements may dlffer from legislation in oiher jurisdicb"on5. The annual rep)rt vas approved by the trustees of the charity on 8 February 2026 and sMJned on its behatf by: Ms Mandy Billee Jackson Chairnan and Trustee Page 4
Accountant8, ReF)Ort to tho Trustees on tho Preparation of the Unaudited Statutory Accounts of Unitetocare for the Year Ended 31 May 2025 In order to assist you to fuffil your dubes under the Companres Act 20C6. we have prepared for your approval the accounts of Unitelocare for the year end&J 31 May 2025 as set out on pages 6 to 11 from the companvs accounting records and from infomakn.on and expLan8tions you have given us. As a practFsing member fIn of the Association of Chartered Certified Accountsnts. we are subject to ethical and other professnal requirements which are detsiled at https.'Ilwww.accagtobal.comlgt4enlmemberlstandaTdlruWand-Standardslrulebook.htm. Thi5 report is made solely to the Board of Dire(knrs of Unitetocare. as a body, in accordance with the terms of our engagement letter. Our N4r)rk has been undertaken solely lo prepare for your approval the a(xounls of Unitetocare and state those matters that we have agreed to state to the Board of Directors of Unitetcthre, as a b&dy, in this repM)rt in a(wrdance with the requirements of the AssociatK)n of Chartered Certif Accounlanls detailed at httpS.'1l¢C¥gIOba1.cornIgbIenIrneMberIstandard1TuK9S4nd-sl9ndardslrUIebc?k.htMI. To the tullesl extent pernitted by law, we do not accept or assume responsibility tr> anyone other than Unitetc¢are and its Board ol Directors as a b(yJy for our thork or for this rewTL It is your duty to en8ure that Uniteiocare has kept wjequate accounting records and to prepare statutory accounts that give a true and fair vw of the assets, liabilib'es, financial position and of UnitetOca. You consider that Unrtetocare is exempt from the statutory audlt requirement for the year. We hav8 not been instructed to cary out an audit or a revie4V of the accounts of Unitetocare. For reason. we have not venfied the accuracy or completeness of the ac¢ounting records or informallon and explanations you have gen to us and vffj do f[ therefore. expres8 any opinK)n on the statutory accounts. Smith Buder Ltd 8 February 2026 Page 5
Unitetocare Statement of Financial Activities for the Year Ended 31 May 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losse8) Unrestrfcted funds Tolal 2025 InGomo and Endowment8 frrth: Donations and legacies 2,546 Total Income 2,546 2,546 Expendlture on: Charitable aclmlies 5.115 5,115 Total expenditure Net expenditure Nel movement in funds 5,115 5,115 2.569 2,569 (2,569) 12,569) Roconclllatlon of funds Tolal funds brought forward Total funds carried forward 61,748 61,748 59.179 Unrn8trl¢ted funds 59.179 Total 2024 Incomè and Endowments from: Donations and legaoes 58.454 58.454 Total Income 58.454 58.454 Exp•ndlture on: Chant8ble activfties 7,096 7,096 Total expendlture 7.096 7,096 Net income 51,358 51,358 Net movement in lunds 51.358 51,358 Roconclllatlon of funds Total funds brought fopKard Totsl funds carried forward 10,390 10,390 61,748 61.748 Afi of the charfty's activities derive from ¢onb'nuing operations during the al>)ve two periods. The funds breakdown for 2024 and 2025 is shm) in note 7. The notes pages 8 to 11 fo1 an integral part of these ffinanal statements. Page 6
Unltstocare (Registration number: CE015443 Balance Sheet as at 31 May 2025 2025 2024 Fixed ass•ts Tangible assets 25.585 11.590 Currènt assets Cash at bank and tn hand 34.838 51,467 Credltors: Amounts falling due withln ono year Net current as8•ts 1.244) 1,3091 33.594 50.158 Net assets 59.179 61.748 Funds of the chartty: UnrestriGted incorne funds Unrestricted funds 59,179 61,748 Total funds 59,179 61.748 For the financial year ending 31 May 2025 the charity was entrtled to exernptKffb from audit under section 477 of the Companies Act 20C6 relating to small companies. Directors, responsibilities.. The members have not required the charity to obtain an akndit of its accounts for the year in question in accordance wth section 476" and The directors acknovAedge thr reswnsibil1S for C>)mp.ng with the requirements of the Act respect to accounting rrdS and the preparation of ourtts. The finanGial statements on pages 6 to 11 vRre approved by the trustees. and authorised for Issue on 8 Febwary 2026 and signed on their behaff by. Ms Mandy Billee J2¢kson Chairman artd Trustee The notes on pages 8 to 11 fomi an integral part of these financial statements. Page 7
Unitstocare Notes to the Financial Statsments for tho Year Ended 31 May 2025 1 Charity status The charity is limited by Sha tspital, incJ)rporated in EngFand and W*s. The address of its regi3tered Offi is". 12 Round Ings Road Outlane Huddersfield HD3 3Fa These financtal statements re authorised for issue by the trustees on 8 February 2026. 2 A¢¢ounting polkle8 Sumrnary of signlfi¢ant accountlng pollcles and key a¢countlng estlmates The prin¢ipal accounting applied in the PPatiOn of these financial statements are set out below. These policies have been conwstenty applEd to all the years preserrt8J. unless otherwise stated. statement of compliance The financial statements have been ppared in aCa)rdan wtth Accounb'ng and Reporting by Charities.. Ststement of Reo)mmended Prath"ce {applTcable to Charibes pparing their accounts in accordance wth the Financial Reporting Stsndard app[1¢ae in the UK and Republic of Ireland IFRS 10211 (issued in October 20191- (Chartbes SORP IFRS 1(r2)}, the Financial Reporting Stsndard applicable in the UK and Republ of Iland (FRS 102) and the Companies Act 2C(16. Basis of prnparnlion Unitetocare meets the definIn of a public benefft entity under FRS 102. Assets and liabilities are Initially recognised at historical c05t or tranSactn value unless otherwse stated in the relevant accounting polry notes. Going concern The Irustees consider that there are no materol unrtainlieS about the charity's ability to conb'nue as a going nCern nor any signffThnl areas of uncertainty that affect the carrwng value of assets held by the charrty. Incomo and endowments All income is recognised once the charity has enlitlement to the income, it is probable that the inco will be received and the amount of the income rNable can be measur&J reih8bly. Page 8
Unitetocare Notes to the Financial Statements for the Year Ended 31 May 2025 Donatlons and lega¢les Donatn$ are recojnised when the charity has been notiffed in wrrbng of both the amount and settlement date. In the event that a donation ts subject to condibons that require a level of rformance by the charity before the charity ts entrtled to the funds. the income is deferred and not recognised until either those condiknons are fully met. or the fulMent of those condib'ons is whol wlhin the control of the charity and it is probable that these condtts'ons wll be fuffilled in the reporting period. Legacy gits are recognised on a by case basis folh)vAng the grant of probate when the administratorlexecutor for the estste has communicated in vrriti.ng ly)th the amount and settlement date. In the event that the gift is in the fomi of an asset other than cash or a financial asset traded on recc>Jnised stock exchange, recogntiion is subject to the value of the gfft being reliabty measurable with a degree of reasonable accuw and the title to the asset havlng been transferred to the charity. Expenditure All expenditu is recognised once there is a al or constructive t)blKJation to that expenditure, il is probable settlement is required and the amount can be measured llabty. All costs are allo¢aled to the applicable expenditure heading that gregate similar costs to that category. Where costs cannot e direcdy attributed trj parts"cular headings they have been allocated on a basis consistent wth the use of resources. with central staff Costs allocated on the basis of b'me spen( and depreciation charges allocated on the portion of the asse¥s use. Other support costs are dlocated based on the spread of staff costs. Charttable activities Charitable expenditure comprises th¢Jse costs Incrred by the charity in the delNery of rts ivities and services for its beneficiaries. It indudes both costs that can be althated directty to such activrties and those o)sts of an indirect nature necessary to support them. Govemance costs These indude the costs attributab to the chantys complwnce with constittjtional and statutory requirements. including aud[( strategic management and trustees meett.ngs and reimbursed expenses. Taxatlon The chartty is consKlered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definiti'on of a Charitab company for UK corwration tsx purposes. Accordingty, the charity is potentialty exempt from taxation in SpeCt of income or capital gains received vmhin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeabie Gains Act 1992. to the extent that Such income or gains are applied exclusivety to charitable purwses. Tanglble Ilxed assots Individual fixed assets are intslty recorded at cos( less any subsequent accumulated depreaation and subsequent accumulaled impairment losses. D&preGiation and amorttsatlon Depreciation is provided on tangible fixed awts so as to write off the ¢05t or valuab'on, less any estimated Idual value. over their exp&ted useful economic lrfe as folkjws.. Page 9
Unitetocare Notes to the Financial Statsments for the Year Ended 31 Pllay 2025 Asset class Land and buildirwJs D?pre¢iatlon method and rate 10% reducing balance Cash and cash equfvalents Cash and cash equwalents compri* cash on hand and call deth)srts. and other short-tem highly liquid invesbnents that are readity converbble to a known amount of cash and are subject lo an insignificant risk of change in value. 3 Taxation The charity is a registered charity and is therefore exempt from taxation. 4 Tanglble fixed assets Land and buildings Total Cost At 1 June 2024 Addibons 12.201 15,341 12,201 15.341 At 31 May 2025 27.542 27.542 Depreciation At 1 June 2024 Charge for the year 611 611 At 31 May 2025 Net book value 1,957 1.957 At 31 May 2025 25,585 25,585 At 31 May 2024 11.590 11.590 Induded within the net bc(sk value of land and buiKlings above is £Nil 12024 - £Nill in respect of freehold land and buiklings and £25.585 (2024 - £11.590) in re5pe¢t of leaseholds. S Cash and cash equivalents 2025 2024 Cash at bank 34,838 51,467 Page 10
Unitetocare Notes to the Flnancial Statsments for the Y'ear Ended 31 May 2025 6 Credilors: amounts falllng due wlthln one year 2025 2024 Other ¢ditOrS Accruals 709 600 600 1,244 1,309 7 Fund6 Balance at 1 June 2024 Incomlng resourcos Rosources expended Balance at 31 May 2025 Unrestrlclod funds General 61,748 5,115 59.179 Balance at 1 June 2023 Incomlng resources Resource8 expended Balance at 31 May 2024 Unrostricted funds General 10,390 58.454 ,096 61,748 8 Analys18 of net ass•ts between funds Unrestrfcted fund8 General Total funds al 31 May 2025 Tangible fixed assets Current assets Current liabilities 25,585 34,838 1,244 59,179 25.585 34.838 1.2441 Total nel assets 59,179 Unregtrlcted funds General Total funds at 31 May 2024 Tangib fixed assets Current assets Current liabilitiÈs 11,590 51,467 11,309 11,590 51,467 {1,309) 61,748 Totrdl net ass8ts 61,748 Page11
Unitetocare Statement of Financial Activities by fund for the Year Ended 3q May 2025 Unrestricted Funds Total Total Unrestrlcted Unrestricted Funds Funds 2025 2024 Incom• and Endowments from: Donations and legacies Total income 58,454 2,546 58.454 Expendlture on: Charitable activityes 5,115 17,0*) Total expenditure Net lexF£nditureYinccKne Net movement in funds (5,115) 2,569) 51.358 (2.5691 51.358 Reconcilialion of funds Total fvnds brought ft)pward Totsl funds (zrried foThrdrd 61.748 10,390 59,179 61,748 This page dces not fonn part ofthe statutory financkql stalements. Page 12