2024-12-31-accounts - Tendercare Rescue

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Tendercare Rescue

Charity No. 1188296

Trustees' Report and Unaudited Accounts

31 December 2024

Tendercare Rescue Contents

	Pages
Trustees' Annual Report	2 to 8
Independent Examiner's Report	9
Statement of Financial Activities	10
Balance Sheet	11
Notes to the Accounts	12 to 18
Detailed Statement of Financial Activities	19 to 20

Page 1

Trustees’ annual report (including Directors’ report) for the period

Period start date 01/01/2024 Period end date 31/12/2024

Charity name: Tendercare Rescue

Charity registration number: 1188296

Company number:

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	For the benefit of the public to relieve the suffering of cats and dogs in the UK and Europe in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	We have taken in for homing both in the UK and abroad, cats and dogs in need of care and shelter. We have paid for needed veterinary treatment and safe housing. For the public benefit we have also paid for neutering and spaying helping to reduce feral populations.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Tendercare rescues trustees have regard to the guidance issued by the charity commission on public benefit and we always refer to our objectives to make sure we are complying with the guidance given by the charity commission.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference

Page 2

As well as the trustees who volunteer their time to ensure the daily running of the rescue, we have several volunteers who Para 1.38 come on a regular basis to help. Covering Contribution made by set days and working in all weathers with volunteers the animals in our care. Carrying out a range of tasks such as cleaning, feeding, socialising and walking. Some of our volunteers and trustees spend time working with our dogs and cats in need of rehabilitation and getting them to the point where they can be rehomed. We have built up a reliable team who volunteer their time to make sure the charities day to day running. We also have several people who come on a semi regular basis to walk our dogs which is also of a great help.

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	We only became a registered charity at the start of March 2020 but in the time from then till year end of Dec 2024 we homed more than 800 dogs and 300 cats. All overseas dogs or cats coming to us were neutered/spayed if old enough and received any relevant or needed veterinary treatment. And any UK dogs or cats coming into our care were also neutered/spayed if old enough unless otherwise advised by a

Page 3

veterinary professional and received any necessary veterinary treatment. We have taken on and work with both dogs and cats in need of some rehabilitation prior to homing. And have been successful in homing a number of these animals. We do have some feral cats who remain in our long term care along with a few dogs who have been with a while but we continue to work with to prepare them for homing. This work is in line with our objective which is to carry out our work for the benefit of the public to relieve the suffering of cats and dogs in the UK and abroad in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals.

Financial review

Financial review
Review of the charity’s financial position at the end of the period	Para 1.21	At the end of accounting period of bank is showing a balance of £39,000 which we feel is a healthy position to allow us to continue with the charities objectives. Donations still continue to be strong and while costs out have increased this year our balance still remains in a healthy position. This has allowed us to increase our donations to other charities so supporting more vulnerable charities in need of assistance.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	We have agreed that a reserve of £5000 should be maintained to allow for emergency vet bills or other emergency requirements for the animals in our care.
Amount of reserves held	Para 1.22

Page 4

Reasons for holding zero reserves	Para 1.22	Na
Details of fund materially in deficit	Para 1.24	Na
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	We have no uncertainties re the charities ability to continue.

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example,trust deed, memorandum and articles of association etc	Para 1.25	Constitution of a Charitable Incorporated Organisation whose only voting members are its charity trustees
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	(1) Apart from the first charity trustees, every trustee must be appointed [for a term of [three] years] by a resolution passed at a properly convened meeting of the charity trustees. (2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Reference and administrative details

Charity name Tendercare Rescue

Page 5

Other name the charity uses	Na
Registered charity number	1188296
Charity’s principal address	2 Coronation House, Hanging Stone Lane, Stanley DH9 8PQ

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	TracyHobbs
	Kevin Greener

	Colin Stobbart
	Etain Stobbart















	Corporate trustees–names of the directors at the date the report was approved Director name NA
	Director name		NA

Page 6

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year

	NA

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	NA
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	NA
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	NA

Additional information (optional)

Names and addresses of advisers (optional information)

Names and addresses of advisers (optional information)	Names and addresses of advisers (optional information)	Names and addresses of advisers (optional information)
Type of adviser Name Address




Name of chief executive or names of senior staff members (optional information)

Page 7

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Page 8

Tendercare Rescue Independent Examiners Report

Independent Examiner's Report to the trustees of Tendercare Rescue

I report to the trustees on my examination of the financial statements of Tendercare Rescue for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

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 financial statements to be reached.

Kay Wightman FFA FTA Accounting for Good CIC 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT 28 October 2025

Page 9

Tendercare Rescue Statement of Financial Activities

for the year ended 31 December 2024

Unrestricted funds	Total funds	Total funds
2024	2024	2023
£	£	£

74,123	74,123	43,820
11,318	11,318	7,061
85,441	85,441	50,881

80,995	80,995	42,256
4,276	4,276	10,067
85,271	85,271	52,323
-	-	-
170	170	(1,442)
-	-	-
170	170	(1,442)

170	170	(1,442)

42,362	42,362	43,804
42,532	42,532	42,362

Page 10

Tendercare Rescue Balance Sheet

at 31 December 2024

Charity No. 1188296 Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors:Amount falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds Reserves 13 Total funds Approved by the trustees on 28 October 2025	2024 £ 3,799 3,799 - 39,597 39,597 (864) 38,733 42,532 42,532 42,532 42,532 42,532 42,532	2023 £ 5,698
		5,698 507 37,537
		38,044 (1,380)
		36,664 42,362
		42,362
		42,362
		42,362
		42,362
		42,362

And signed on their behalf by:

K. Greener Trustee 28 October 2025

Page 11

Tendercare Rescue Notes to the Accounts

for the year ended 31 December 2024

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 12

Tendercare Rescue Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 13

Tendercare Rescue Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 14

Tendercare Rescue

Notes to the Accounts

2 Statement of Financial Activities - prior year

2 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Other Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies 4 Other income Gift Aid	Unrestricted £ 74,123 74,123 Unrestricted £ 11,318 11,318	Unrestricted funds 2023 £ 43,820 7,061 50,881 42,256 10,067 52,323 (1,442) (1,442) (1,442) 43,804 42,362 Total 2024 £ 74,123 74,123 Total 2024 £ 11,318 11,318	Total funds 2023 £ 43,820 7,061
			50,881 42,256 10,067
			52,323
			(1,442)
			(1,442)
			(1,442) 43,804
			42,362
			Total 2023 £ 43,820
			43,820
			Total 2023 £ 7,061
			7,061

Page 15

Tendercare Rescue

Notes to the Accounts

5 Expenditure on charitable activities

Expenditure on charitable activities Transport Vet Bills Dog Walking Sundries Grants made Governance costs 6 Analysis of grants Activity or programme Overseas Charities Activity or programme Overseas Charities 7 Other expenditure Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs	Unrestricted £ 25,786 9,661 37,687 3,922 3,939 80,995 Grants to Institutions £ 3,939 3,939 Grant funding of activities £ 3,939 3,939 Unrestricted £ 1,177 1,899 60 1,140 4,276	Total 2024 £ 25,786 9,661 37,687 3,922 3,939 80,995 Total 2024 £ 3,939 3,939 Total 2024 £ 3,939 3,939 Total 2024 £ 1,177 1,899 60 1,140 4,276	Total 2023 £ 15,256 7,257 14,385 5,358 -
			42,256
			Total 2023 £ -
			-
			Total 2023 £
			-
			-
			Total 2023 £ 6,973 2,267 107 720
			10,067

Page 16

Tendercare Rescue Notes to the Accounts

of £60,000.	2024 £ 1,899 2024 £ - - 2024 £	£ 8,145 8,145 2,447 1,899 4,346 3,799 5,698	2023 £ 2,267 £ 8,145
			8,145
			2,447 1,899
			4,346
			3,799
			5,698
			2023 £ 507
			507
			2023 £
	864		1,380
At 1 January 2024 42,362 42,362	864 Incoming resources (including other gains/losses ) £ 85,441 85,441	Resources expended £ (85,271) (85,271)	1,380
			At 31 December 2024 £ 42,532
			42,532

Page 17

Tendercare Rescue Notes to the Accounts

14 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets Net current assets Reconciliation of net debt Cash and cash equivalents Net debt	At 1 January 2024 £	Unrestricted funds £ 3,799 38,733 42,532 Cash flows £	Total £ 3,799 38,733
			42,532
			At 31 December 2024 £
	37,537	2,060	39,597
	37,537 37,537	2,060 2,060	39,597
			39,597

15 Reconciliation of net debt

Page 18

Tendercare Rescue Detailed Statement of Financial Activities

for the year ended 31 December 2024

Income and endowments from: Donations and legacies Other Gift Aid Total income and endowments Expenditure on: Charitable activities Transport Vet Bills Dog Walking Sundries Grants made Total of expenditure on charitable activities Premises costs Light, heat and power Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Bank charges Software, IT support and related costs Legal and professional costs Audit/Independent examination fees Accountancy and bookkeeping Total of expenditure of other costs Total expenditure	Unrestricted funds 2024 £ 74,123 74,123 11,318 11,318 85,441 25,786 9,661 37,687 3,922 3,939 80,995 80,995 885 292 - 1,177 1,899 - 60 1,959 864 276 1,140 4,276 85,271	Total funds 2024 £ 74,123 74,123 11,318 11,318 85,441 25,786 9,661 37,687 3,922 3,939 80,995 80,995 885 292 - 1,177 1,899 - 60 1,959 864 276 1,140 4,276 85,271	Total funds 2023 £ 43,820
			43,820
			7,061
			7,061
			50,881 15,256 7,257 14,385 5,358 -
			42,256
			42,256 - 1,362 5,611
			6,973
			2,267 47 60
			2,374
			720 -
			720

			10,067
			52,323

Page 19

Tendercare Rescue Detailed Statement of Financial Activities

Tendercare Rescue Detailed Statement of Financial Activities
Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	- 170 170 - 170 42,362 42,532	- 170 170 - 170 42,362 42,532	-
			(1,442)
			(1,442) -
			(1,442)
			43,804
			42,362

Page 20