Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **Charity registration number 1201840 (England and Wales)**
## **NEWCASTLE DOG AND CAT SHELTER**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025**
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|A L Wright||
|---|---|---|
||A M Hodson||
||T M McCarthy||
||S Robinson|(Appointed 24 June 2025)|
||C Goodliff|(Appointed 24 June 2025)|
||H Cowper|(Appointed 23 September|
|||2025)|
||C R Kirk|(Appointed 23 September|
|||2025)|
|**Charity registration**|England and Wales|1201840|
|**Registered Office**|Benton North Farm||
||Benton Lane||
||Newcastle Upon Tyne||
||NE12 8EH||
|**Auditor**|Sumer Auditco Limited||
||Unit 2||
||Gosforth Park Avenue||
||Newcastle Upon Tyne||
||NE12 8EG||
|**Bankers**|Unity Trust Bank||
||Nine Brindleyplace||
||4 Oozells Square||
||Birmingham||
||B1 2HB||
||Barclays||
||Leicester||
||Leicestershire||
||LE87 2BB||
|**Solicitors**|Mincoffs Solicitors LLP||
||5 Osborne Terrace||
||Newcastle upon Tyne||
||NE2 1SQ||
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Independent auditor's report|6 - 8|
|Statement of financial activities|9 - 10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notes to the financial statements|13 - 28|
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2025**
The trustees present their annual report and financial statements for the year ended 30 April 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
This is the first Trustees' Report for Newcastle Dog and Cat Shelter, The Charity Commission approved the incorporation of the Charity as a Charitable Incorporated Organisation (CIO) in February 2023, the CIO has taken over from Newcastle upon Tyne Dog and Cat Shelter Animal Sanctuary (Charity No.: 220506), all assets, liabilities and funds were transferred to the CIO and the transfer was completed on 25 June 2024.
## **Objectives and activities**
The charity's objects are for the benefit of the public to relieve the suffering of animals 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.
The policies adopted in furtherance of these objects are to take in lost, unwanted, abandoned and abused animals from across the North East of England encompassing Newcastle, North Tyneside, Northumberland, South Tyneside, Gateshead and Sunderland.
We reunite lost animals with their owners. We provide veterinary treatment and behavioral training as part of our rehabilitation of arriving animals. Where no owners are found or animals are unwanted or relinquished due to owners no longer being able to care for them, we find loving new homes for them.
We provide education on the responsibilities of animal ownership and the importance of neutering, vaccinations and veterinary
care.
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Volunteering**
In May 2024, the charity appointed a dedicated Volunteering Manager to develop and strengthen its volunteer programme. This investment has had a significant and positive impact across the organisation. Since the appointment, the number of active volunteers has increased from approximately 30 to over 100, greatly enhancing the charity’s capacity to deliver its services.
Volunteers now play a vital role in supporting animal welfare through activities such as socialisation, enrichment, basic training support, cleaning, transport, and assistance with events and fundraising. Increased volunteer involvement has enabled animals to receive more individual attention, improved enrichment opportunities, and greater consistency of care, all of which contribute positively to welfare outcomes and readiness for rehoming.
The growth in volunteering has also delivered wider organisational benefits. Volunteers provide valuable support to staff, helping to ease pressure during periods of high demand and allowing paid staff to focus on specialist care, rehabilitation, and operational priorities.
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **Achievements and performance**
Demand for our services remained high, with an increasing number of animals requiring support due to financial hardship, changes in housing circumstances, and complex welfare needs. Despite these pressures, the charity has continued to strengthen its financial position while increasing the scale and reach of its services.
## **Public Benefit - Activities and Impact**
Over the year, the shelter has directly supported 738 animals. Of these, 644 animals were successfully or rehomed or reunited, demonstrating both the ongoing demand for our work and the effectiveness of our rehoming processes. The consolidation of services at our Benton site has resulted in measurable improvements to animal welfare, including reduced transfers between locations and improved continuity of care.
A significant proportion of our dog intake continues to come through our local authority stray dog contracts. These dogs often arrive with no prior history and frequently present with complex medical and behavioural needs, requiring intensive assessment, treatment and rehabilitation before they are ready for rehoming. Since the Covid-19 pandemic, the number of stray dogs entering our care has increased by approximately 70%, with the charity now receiving around 400 dogs each year through this route. This sustained level of demand places considerable pressure on our capacity and inevitably limits the number of dogs we are able to accept directly from members of the community who need to relinquish their pets due to changing personal circumstances. This challenge is being experienced across the animal welfare sector nationally and reflects wider societal pressures rather than any reduction in the charity’s commitment to community support. Trustees continue to monitor this situation closely to ensure resources are directed where the need and welfare risk is greatest.
The decision in November 2023 to move services from the historic Claremont Road arrivals centre to the Benton site was taken after careful consideration. While difficult, the move has proven successful both operationally and financially. Animals now experience less disruption during their stay, staff are able to work more efficiently within more modern facilities, and the charity has reduced ongoing property and maintenance costs.
We continue to work in line with the standards and guidance of the Association of Dog and Cat Homes (ADCH), ensuring that all animals receive a high standard of care and that our facilities and practices remain aligned with best practice across the sector. Our latest inspection in January 2024 was scored at 94% with improvements already being made.
## **Fundraising and Income Generation**
The charity has seen positive growth across all fundraising streams during the year. Legacy income increased compared to the previous period, and improvements were also recorded across individual giving, community fundraising, and commercial income. We have continued to strengthen our fundraising team to ensure the charity is well placed to generate the income required to meet rising operational costs.
Our weekly lottery has become an increasingly important and reliable income stream. This provides a more predictable source of funding and helps reduce reliance on more volatile income streams such as legacies.
The Troubled Tails campaign, launched in November 2023, has remained a central part of our fundraising and education activity. The campaign highlights the varied and often complex circumstances in which animals come into our care, helping to increase public understanding of our work. In addition to raising vital funds across digital and community channels and continues to play a key role in supporter engagement.
## **Trading and Community Engagement**
Our charity shops in Wallsend and Four Lane Ends have traded well throughout the year. All goods sold have been donated, including pet food. In addition to raising vital funds, the shops have become important community hubs. The sale of discounted pet food continues to differentiate our shops from others on the high street while and supporting local pet owners during a period of financial hardship.
The charity has continued to build strong relationships with local businesses and community groups. These partnerships have resulted in donated goods, professional services, and volunteer support. This has enabled the charity to complete essential works on site while significantly reducing maintenance costs. Business partnerships also provide opportunities for employees to engage directly with the shelter and gain a first-hand understanding of our work and impact.
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **Financial review**
The charity ended the financial year with a reported surplus of £605,391 was generated, compared to a deficit of £104,382 in the previous year. This position was largely driven by a property revaluation last year which reduced the value of the charity’s asset by £421,008.
The balance sheet shows total funds carried forward of £2,494,541 (2024: £1,889,150) of which £2,444,541 (2024: £1,725,249) relates to unrestricted funds and £50,000 (2024: £163,901) relates to restricted funds.
## _Going concern_
Trustees are satisfied that the charity remains financially resilient, with appropriate controls in place to manage costs while continuing to invest in services and fundraising capacity.
## _Reserves policy_
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The charity also owns properties in the form of a shop with an attached flat and a residential dwelling. The shop is operated as a charity shop bringing in much needed funds and the flat is let out to bring in a rental income. The investment in property is viewed as a long-term investment which will increase in value whilst also providing short term funds from rent and retail income.
The 'free reserves' of the charity (defined as those unrestricted funds not designated for specific purposes or tied up in fixed assets) stood at £1,638,939 at the year end (2024: £1,091,737).
## **Looking Ahead**
The charity enters the new financial year with cautious optimism. Demand for our services is expected to remain high, and the ongoing economic climate continues to present challenges for both beneficiaries and income generation. However, with a strengthened fundraising function, growing lottery income, improved operational efficiency, and strong community support, the trustees believe the charity is well positioned to continue delivering high-quality care and improving outcomes for animals in need.
## **Structure, governance and management**
Newcastle Dog and Cat Shelter is a Charitable Incorporated Organisation (CIO), first registered on 6 February 2023, and has a constitution as its governing document.
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
2024/5 was a transition year as the Charity became an incorporated entity. As a consequence several of the trustees of the unincorporated charity who had all been on the Board for a substantial time took the decision to resign and an active program of trustee recruitment resulted in the appointment of 5 new trustees to take the incorporated charity forward.
The trustees who served during the year and up to the date of signature of the financial statements were:
A Wylie (Resigned 5 February 2026) A L Wright A M Hodson TJ Fife (Resigned 24 March 2025) G J Young (Resigned 29 April 2025) T Robson (Resigned 28 April 2025) E A Luff (Resigned 24 April 2025) T M McCarthy N Manson (Resigned 23 September 2025) J M Simpson (Resigned 24 June 2025) S Robinson (Appointed 24 June 2025) C Goodliff (Appointed 24 June 2025) N Taylor (Appointed 24 June 2025 and resigned 25 February 2026) H Cowper (Appointed 23 September 2025) C R Kirk (Appointed 23 September 2025)
## _Recruitment and appointment of trustees_
The charity board is made up of 7 trustees from a varied background with a variety of experience. They each bring a range of skills which benefit the charity and help to strengthen and develop the direction of the charity ensuring the charity remains relevant and improves each year. Should a trustee choose to resign then a review of the skills needed to replace them would be considered before the post was advertised.
New trustees are asked to complete an application detailing their reasons for wishing to join and the skills and attributes they feel they could bring. The chair and one of the trustees invite prospective candidates for an interview and successful candidates are invited to attend a trustee meeting to observe and to be introduced to the full board. The board are required to unanimously vote on new trustees. All new trustees are provided with a comprehensive induction pack outlining the roles and responsibilities of a trustee, together with the constitution and financial reports.
The chair is voted on each year at the AGM and all trustees are asked to confirm that they wish to serve for a further year.
## _Organisational structure_
The trustees are responsible for the governance of the charity, they in turn employ a Chief Executive who is responsible for the day to day running of the charity. The Chief Executive is supported by a senior management team who oversee the daily operations at both shelters. They are supported by animal care staff.
The senior management in place at 30 April comprised; Chief Executive officer C Bray Finance Manager D Wortley Shelter Manger R Kendall Head of Animal Welfare A Hakin Volunteer Manager W McGauley
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees' report was approved by the Board of Trustees.
**----- Start of picture text -----**
..............................
**----- End of picture text -----**
.............................. .............................. S Robinson C R Kirk **Trustee Trustee**
27 February 2026 Date: .............................................
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NEWCASTLE DOG AND CAT SHELTER**
## **Opinion**
We have audited the financial statements of Newcastle Dog And Cat Shelter (the ‘charity’) for the year ended 30 April 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 30 April 2025 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEWCASTLE DOG AND CAT SHELTER**
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
## **Capability of the audit in detecting irregularities, including fraud**
Based on our understanding of the charitable company and the sector in which it operates, we identified that the following laws and regulations are significant to the entity:
• Those laws and regulations considered to have a direct effect on the financial statements including UK financial reporting standards and Charity Act 2011, Employment and Pension legislation.
• Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with charitable objectives, public benefit, fundraising regulations, safeguarding, data protection, animal welfare and health and safety legislation.
These matters were discussed amongst the engagement team at the planning stage and the team remained alert throughout the audit.
Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and noncompliance with laws and regulations) comprised of: inquiries of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence and legal costs incurred; review of Trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.
No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEWCASTLE DOG AND CAT SHELTER**
## **Other matters**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.
## **Use of our report**
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
## **Mr Stephen Slater (Senior Statutory Auditor) For and on behalf of Sumer Auditco Limited, Statutory Auditor Accountants**
**Unit 2 Gosforth Park Avenue Newcastle Upon Tyne NE12 8EG**
Date: .........................
Sumer Auditco Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 30 APRIL 2025**
|**Current financial year**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
1,466,658
195,887
Charitable activities
**4**
95,344
-
Other trading activities
**5**
586,364
-
Investments
**6**
28,542
-
Other income
**7**
23,505
-
**Total income**
2,200,413
195,887
**Expenditure on:**
Raising funds
**8**
447,193
1,660
Charitable activities
**9**
1,221,173
116,561
Other expenditure
**13**
4,322
-
**Total expenditure**
1,672,688
118,221
**Net income**
527,725
77,666
Transfers between funds
191,567
(191,567)
**Other recognised gains and losses:**
Revaluation of tangible fixed assets
-
-
**Net movement in funds**
719,292
(113,901)
**Reconciliation of funds:**
Fund balances at 1 May 2024
1,725,249
163,901
**Fund balances at 30 April 2025**
2,444,541
50,000|**Total**
**2025**
**£**
1,662,545
95,344
586,364
28,542
23,505
2,396,300
448,853
1,337,734
4,322
1,790,909
605,391
-
-
605,391
1,889,150
2,494,541|**Total**
**2024**
**£**
1,268,287
82,296
451,421
15,856
19,150
1,837,010
383,174
1,135,633
1,577
1,520,384
316,626
-
(421,008)
(104,382)
1,993,532
1,889,150|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 30 APRIL 2025**
|**Prior financial period**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
1,226,014
42,273
Charitable activities
**4**
82,296
-
Other trading activities
**5**
451,421
-
Investments
**6**
15,856
-
Other income
**7**
19,150
-
**Total income**
1,794,737
42,273
**Expenditure on:**
Raising funds
**8**
383,174
-
Charitable activities
**9**
1,122,873
12,760
Other expenditure
**13**
1,577
-
**Total expenditure**
1,507,624
12,760
**Net income**
287,113
29,513
Transfers between funds
32,273
(32,273)
**Other recognised gains and losses:**
Revaluation of tangible fixed assets
(421,008)
-
**Net movement in funds**
(101,622)
(2,760)
**Reconciliation of funds:**
Fund balances at 6 February 2023
1,826,871
166,661
**Fund balances at 30 April 2024**
1,725,249
163,901|**Total**
**2024**
**£**
1,268,287
82,296
451,421
15,856
19,150
1,837,010
383,174
1,135,633
1,577
1,520,384
316,626
-
(421,008)
(104,382)
1,993,532
1,889,150|
|---|---|
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **BALANCE SHEET**
## _**AS AT 30 APRIL 2025**_
|**2025**
**Notes**
**£**
**£**
**Fixed assets**
Tangible assets
**15**
659,245
Investment property
**16**
146,357
805,602
**Current assets**
Stocks
**17**
14,853
Debtors
**18**
773,493
Cash at bank and in hand
1,081,611
1,869,957
**Creditors: amounts falling due within**
**one year**
**19**
(181,018)
**Net current assets**
1,688,939
**Total assets less current liabilities**
2,494,541
**The funds of the charity**
Restricted income funds
**22**
50,000
Unrestricted funds
**23**
2,444,541
2,494,541
The financial statements were approved by the trustees on .........................
..............................
..............................
S Robinson
C R Kirk
**Trustee**
**Trustee**
27 February 2026|**2024**
**£**
**£**
650,781
146,357
797,138
25,350
672,001
551,096
1,248,447
(156,435)
1,092,012
1,889,150
163,901
1,725,249
1,889,150|**2024**
**£**
**£**
650,781
146,357
797,138
25,350
672,001
551,096
1,248,447
(156,435)
1,092,012
1,889,150
163,901
1,725,249
1,889,150|
|---|---|---|
|||797,138
1,092,012|
|||1,889,150|
|||163,901
1,725,249|
|||1,889,150|
||||
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Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 30 APRIL 2025**_
|**Notes**
**Cash flows from operating activities**
Cash generated from operations
**27**
**Investing activities**
Purchase of tangible fixed assets
Investment income received
**Net cash used in investing activities**
**Net cash generated from financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2025**
**£**
(95,595)
28,542|**£**
597,568
(67,053)
-
530,515
551,096
1,081,611|**2024**
**£**
(63,167)
15,856|**£**
49,227
(47,311)
-
1,916
549,180
551,096|
|---|---|---|---|---|
- 12 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025**
## **1 Accounting policies**
## **Charity information**
Newcastle Dog and Cat Shelter is a Charitable Incorporated Organisation (CIO), first registered on 6 February 2023, and has a constitution as its governing document. The Charity registration number is 1201840. Its registered office is as noted within the legal and administrative information page.
The CIO has taken over from Newcastle upon Tyne Dog and Cat Shelter Animal Sanctuary (Charity No,: 220506), all assets, liabilities and funds were transferred to the CIO upon completion on 25 June 2024.
## **1.1 Basis of preparation**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below and remain unchanged from the previous charitable period.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Donated goods and services are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Income from legacies is recognised when the charity is notified of an impending distribution, the amount can be measured reliably, and receipt is considered probable.
- 13 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **1 Accounting policies**
**(Continued)**
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
The value of volunteer help received is not included in the accounts but is described in the Trustees' annual report.
The charity operates a social lottery in which participants purchase tickets in return for entry into regular prize draws. As the charity provides a service in exchange for payment, lottery income is accounted for as income from exchange transactions.
Investment income is included when receivable.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
All expenditure is included on an accruals basis and is recognised where there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
|Freehold land and buildings|1% straight line|
|---|---|
|Leasehold land and buildings|1% straight line|
|Leasehold improvements|10% straight line|
|Fixtures and fittings|20% straight line|
|Motor vehicles|20% straight line|
|Solar Pannels|5% straight line|
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Investment property**
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in statement of financial activities.
- 14 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **1 Accounting policies**
## **(Continued)**
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.9 Stocks**
The valuation of year end stocks is based on actual costs where available for purchased goods. For donated goods, closing stocks are valued by product range based on the costs at which such foodstuffs could be purchased at the end of the financial year.
## **1.10 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.11 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
- 15 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **1 Accounting policies**
## **(Continued)**
## **1.12 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.13 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.14 Leases**
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **Critical judgements**
## **Assessing indicators of impairment**
In assessing whether there have been any indicators of impairment of assets, the trustees have considered both external and internal sources of information such as market conditions and experience of recoverability.
## **Key sources of estimation uncertainty**
## **Determining residual values and useful economic lives of tangible fixed assets**
The charity depreciates tangible fixed assets over their estimated useful lives. The estimation of the useful lives of assets is based on historic performance as well as expectations about future use and therefore requires estimates and assumptions to be applied by management. The actual lives of these assets can vary depending on a variety of factors, including technological innovation, product life cycles and maintenance programmes.
Judgement is applied by trustees when determining the residual values for tangible fixed assets. When determining the residual value trustees aim to assess the amount that the company would currently obtain for the disposal of the asset, if it were already of the condition expected at the end of its useful economic life. Where possible this is done with reference to external market prices.
## **Valuation of investment property**
As described in note 15 to the financial statements, the investment property is stated at fair value based on the valuation performed by an independent professional valuer, MJ Boaden Chartered Surveyors with recent experience in the location and category of property valued. The valuer used observable market prices adjusted as necessary for any difference in the future, location or condition of the property
- 16 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **3 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
505,184
50,000
Legacies
959,974
-
Grants
1,500
145,887
1,466,658
195,887
**Grants**
North Tyneside Voluntary
Organisations
Development
-
44,162
UK Shared Prosperity
Capital Fund
-
69,970
North Tyneside Council
-
7,104
Pets Foundation
-
-
Other Charitable Trusts
1,500
24,651
1,500
145,887|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
555,184
477,595
32,273
959,974
741,219
-
147,387
7,200
10,000
1,662,545
1,226,014
42,273
44,162
-
-
69,970
-
-
7,104
-
-
-
-
10,000
26,151
7,200
-
147,387
7,200
10,000|**Total**
**2024**
**£**
509,868
741,219
17,200|
|---|---|---|
|||1,268,287|
|||-
-
-
10,000
7,200|
|||17,200|
## **4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Animal welfare**|||
|Sale of goods|72,300|59,775|
|Services provided under contract|23,044|22,521|
||95,344|82,296|
- 17 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **5 Income from other trading activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Fundraising events|91,216|58,632|
|Shop income|169,049|156,078|
|Sponsorships and social lotteries|323,726|231,927|
|Other income|2,373|4,784|
|Other trading activities|586,364|451,421|
|**Income from investments**|||
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Rental income|13,050|9,443|
|Interest receivable|15,492|6,413|
||28,542|15,856|
## **6 Income from investments**
## **7 Other income**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Other income|23,505|19,150|
- 18 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **8 Expenditure on raising funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**Fundraising and publicity**
Membership schemes
and social lotteries
168,147
-
Staging fundraising
events
43,241
-
Advertising
23,872
1,370
Other fundraising costs
31,643
290
Staff costs
173,690
-
440,593
1,660
**Trading costs**
Operating charity shops
6,600
-
Total costs
447,193
1,660|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
168,147
148,192
-
43,241
37,739
-
25,242
27,702
-
31,933
33,701
-
173,690
128,640
-
442,253
375,974
-
6,600
7,200
-
448,853
383,174
-|**Total**
**2024**
**£**
148,192
37,739
27,702
33,701
128,640|
|---|---|---|
|||375,974|
|||7,200|
|||383,174|
- 19 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **9 Expenditure on charitable activities**
||**Charitable**|**Charitable**|
|---|---|---|
||**activities**|**activities**|
||**2025**|**2024**|
||**£**|**£**|
|**Direct costs**|||
|Staff costs|583,784|521,613|
|Depreciation and impairment|82,809|55,586|
|Property repairs and improvements|83,260|57,935|
|Veterinary fees and vaccinations|149,149|101,431|
|Animal hygeine and welfare|98,751|104,700|
|Motor running expenses|11,297|6,826|
|Rent, rates and insurance|35,087|35,586|
|Lighting and heating|66,458|63,824|
|Equipment / skip hire|3,956|4,134|
|Staff costs|9,537|8,873|
|Bank charges|7,501|5,953|
|Sundries|-|632|
||1,131,589|967,093|
|**Share of support and governance costs (see note 10)**|||
|Support|176,582|141,039|
|Governance|29,563|27,501|
||1,337,734|1,135,633|
|**Analysis by fund**|||
|Unrestricted funds|1,221,173|1,122,873|
|Restricted funds|116,561|12,760|
||1,337,734|1,135,633|
|**Support costs allocated to activities**|||
||**2025**|**2024**|
||**£**|**£**|
|Staff costs|128,741|97,965|
|Printing, postage, stationery and office supplies|30,067|26,659|
|Telephone|12,905|14,456|
|Training costs|4,869|1,959|
|Governance costs|29,563|27,501|
||206,145|168,540|
|**Analysed between:**|||
|Charitable activities|206,145|168,540|
## **10 Support costs allocated to activities**
- 20 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **10 Support costs allocated to activities**
## **(Continued)**
The auditor's remuneration amounts to an Audit fee of £6,000 (2024: £5,500), and accounts preparation fees of £2,000 (2024: £2,000).
## **11 Trustees**
None of the trustees (or any persons connected with them) received any expenses or remuneration or benefits from the charity during the current or prior year.
## **12 Employees**
The average monthly number of employees during the year was:
|Animal Welfare
Management and administration
Total
**Employment costs**
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was more than £60,000
is as follows:
£60,000 to £69,999|**2025**
**Number**
28
4
32
**2025**
**£**
807,050
63,076
16,089
886,215
**2025**
**Number**
1|**2024**
**Number**
23
6|
|---|---|---|
|||29|
|||**2024**
**£**
681,913
49,730
16,575|
|||748,218|
|||**2024**
**Number**
-|
## **Remuneration of key management personnel**
Key management has been determined to be the trustees and one member (2024: 1) of the senior management team.Trustees receive no remuneration or benefits.
The remuneration of key management personnel was as follows:
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Aggregate compensation|68,869|59,394|
- 21 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **13 Other expenditure**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Net loss on disposal of tangible fixed assets|4,322|1,577|
## **14 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **15 Tangible fixed assets**
|**Freehold land**
**and buildings**
**£**
**Cost**
At 1 May 2024
67,744
Additions
-
Disposals
-
At 30 April 2025
67,744
**Depreciation and impairment**
At 1 May 2024
4,968
Depreciation charged in the year
679
Eliminated in respect of disposals
-
At 30 April 2025
5,647
**Carrying amount**
At 30 April 2025
62,097
At 30 April 2024
62,776|**Leasehold**
**land and**
**buildings**
**Fixtures and**
**fittings**
**£**
**£**
625,971
241,322
19,750
75,845
-
(6,822)
645,721
310,345
121,839
187,086
39,839
30,497
-
(2,500)
161,678
215,083
484,043
95,262
504,132
54,236|**Motor**
**vehicles**
**£**
73,196
-
-
73,196
43,559
11,794
-
55,353
17,843
29,637|**Total**
**£**
1,008,233
95,595
(6,822|
|---|---|---|---|
||||1,097,006|
||||357,452
82,809
(2,500|
||||437,761|
||||659,245|
||||650,781|
The charity holds a 125 year lease in respect of the shelter at Benton North Farm.
## **16 Investment property**
|**Investment property**||
|---|---|
||**2025**|
||**£**|
|**Fair value**||
|At 1 May 2024 and 30 April 2025|146,357|
The Freehold investment property was purchased at market value on 9 December 2016 by the charity.
- 22 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **16 Investment property**
## **(Continued)**
The fair value of the Freehold investment property has been arrived at on the basis of a valuation carried out in 2018 by Boaden Chartered Surveyors, who are not connected with the charity. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The trustees believe there has not been any changes to fair value of the property since this valuation.
The Leasehold investment property was bequeathed to the charity and valued at market value in the prior year.
|Freehold
Long leasehold
**17**
**Stocks**
Finished goods and goods for resale
**18**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income|**2025**
**£**
67,487
78,870
146,357
**2025**
**£**
14,853
**2025**
**£**
123,443
75,510
574,540
773,493|**2024**
**£**
67,487
78,870|
|---|---|---|
|||146,357|
|||**2024**
**£**
25,350|
|||**2024**
**£**
27,495
23,640
620,866|
|||672,001|
Included within prepayments and accrued income is an amount of £381,298 (2024: £485,076) relating to notified legacies which were received after the balance sheet date.
- 23 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
|**19**
**Creditors: amounts falling due within one year**
**Notes**
Other taxation and social security
Deferred income
**20**
Trade creditors
Other creditors
Accruals
**20**
**Deferred income**
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 May 2024
Released from previous periods
Resources deferred in the year
Deferred income at 30 April 2025
**21**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2025**
**£**
15,812
24,213
96,861
5,020
39,112
181,018
**2025**
**£**
24,213
**2025**
**£**
24,213
20,786
(20,786)
24,213
24,213
**2025**
**£**
13,506|**2024**
**£**
9,037
20,786
45,901
159
80,552
156,435
**2024**
**£**
20,786
**2024**
**£**
20,786
1,050
(1,050)
20,786
20,786
**2024**
**£**
16,575|
|---|---|---|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
- 24 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **22 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At 1 May 2024**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
All funds
145,267
-
-
(145,267)
Pedigree Brighter Futures Fund
14,366
-
-
(14,366)
Pedigree - Indoor Play Barn
Fund
4,268
-
-
(4,268)
Volunteer costs
-
44,163
(39,048)
(5,115)
Shelter repair costs
-
50,000
-
-
UKSPF Capital Grant
-
69,970
(47,419)
(22,551)
Staff costs
-
3,500
(3,500)
-
Behavioural sessions
-
11,150
(11,150)
-
Care home companions
-
4,000
(4,000)
-
Charity shop refurbishment
-
7,104
(7,104)
-
Kennel refurbishment
-
3,000
(3,000)
-
Vet fees
-
3,000
(3,000)
-
163,901
195,887
(118,221)
(191,567)
**Previous period:**
**At 1 May 2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At**
**£**
**£**
**£**
**£**
All funds
147,976
-
(2,709)
-
Pedigree Brighter Futures Fund
14,366
-
-
-
Pedigree - Indoor Play Barn
Fund
4,319
-
(51)
-
Vets fees
-
10,000
(10,000)
-
Van
-
32,273
-
(32,273)
166,661
42,273
(12,760)
(32,273)|**30 April**
**2025**
**£**
-
-
-
-
50,000
-
-
-
-
-
-
-
50,000
**30 April**
**2024**
**£**
145,267
14,366
4,268
-
-
163,901|
|---|---|
- 25 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **22 Restricted funds**
**(Continued)**
**All Funds -** Monies received specifically through appeals in relation to the refurbishment and extension of the main kennel block at the Benton North Farm premises.
**Pedigree Brighter Futures Fund** - towards the organisation and building of the dog grooming room and dog towers.
**Pedigree - Indoor Play Barn Fund** - towards the construction of the new indoor play barn for animals living onsite.
**Volunteer costs** - funding received from North Tyneside VODA towards salary costs of a Volunteer Coordinator and volunteer costs and training.
**Shelter repair costs** - funding received from The Barbour Foundation to pay for necessary repairs to the shelter.
**UKSPF Capital gran** t -Funding received from UK Shared Prosperity Capital Fund towards replacing the ,ain building's roof and creation of a new volunteer hub.
**Staff costs -** funding received from The Beryl Evetts and Robert Luff Animal Welfare Trust Limited to contribute towards salary costs.
**Behavioural Sessions** - funding received from The Barry Green Memorial Fund, The Audrey Emma Lamb Trust, Waggel Limited - Waggel 'Second Chance' Grant and Jean Sainsbury Animal Welfare Trust to contribute towards the staff costs associated with getting animals ready for rehoming by providing an hour behavioural assessment and/or correction training with a member of the animal care team each day they are with us.
**Care home companions -** funding provided by Lord Barnaby's Foundation and The Ballinger Trust towards costs of staff time to go out and undertake the visits with an animal to a care home, the travel costs to and from the visit and also for memento photos.
**Charity shop refurbishment -** funding received from North Tyneside Council to pay for charity shop refurbishment.
**Kennel refurbishment** - funding received from Persimmon Homes towards refurbishment of the kennels.
**Vat fees** - Funding received from The Oldhurst Trust and Michael & Shirley Hunt Charitable Trust to contribute towards our ongoing monthly bills and pay for any treatments or operations that may be required.
## **23 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1**
General fund
Designated fund|**May 2024**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
1,725,249
2,200,413
(1,665,013)
-
-
(7,675)
1,725,249
2,200,413
(1,672,688)|**Transfers**
**Gains and**
**losses**
**At 30 April**
**2025**
**£**
**£**
**£**
10,752
-
2,271,401
180,815
-
173,140
191,567
-
2,444,541|
|---|---|---|
- 26 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
|**23**|**Unrestricted funds**|**Unrestricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|---|---|
||**Previous**|**At 1 May 2023**|**Incoming**|**Resources**|**Transfers**|**Gains and**|**At 30 April**|
||**period:**||**resources**|**expended**||**losses**|**2024**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
||General funds|1,826,871|1,794,737|(1,507,624)|32,273|(421,008)|1,725,249|
## **Transfer between funds**
£191,567 has been transferred from the restricted fund to unrestricted fund to recognise the capital spend during the period and prior periods.
## **24 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**At 30 April 2025:**
Tangible assets
659,245
-
Investment properties
146,357
-
Current assets/(liabilities)
1,638,939
50,000
2,444,541
50,000
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 30 April 2024:**
Tangible assets
487,155
163,626
Investment properties
146,357
-
Current assets/(liabilities)
1,091,737
275
1,725,249
163,901|**Total**
**2025**
**£**
659,245
146,357
1,688,939|
|---|---|
||2,494,541|
||**Total**
**2024**
**£**
650,781
146,357
1,092,012|
||1,889,150|
## **25 Operating lease commitments**
## **Lessee**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
|Within one year
Between two and five years|**2025**
**£**
16,500
62,012
78,512|**2024**
**£**
2,867
-|
|---|---|---|
|||2,867|
- 27 -
Docusign Envelope ID: 084C0EEA-B6E6-4318-A573-EA0F226C3A53
## **NEWCASTLE DOG AND CAT SHELTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025**
## **25 Operating lease commitments**
**(Continued)**
## **Lessor**
At the reporting end date the charity had contracted with tenants for the following minimum lease payments:
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Within one year|3,375|625|
## **26 Related party transactions**
During the year the charity used a firm of property agents to manage the rental properties, of which a trustee is a controlling party, this was provided at no cost. The same trustee also provided sponsorship for the Burns Night event, £1,750 was received in the year.
During the year the charity used a recruitment agency which a trustee is a controlling party, the amount paid in fees totalled £4,276 and was at arms length, £1,307 was due to the agency at the year end.
One trustees purchased tickets for an event at arms length price of £270. Another trustees company of which the trustee is a controlling party also purchased tickets for the Burns Night event at arms length price of £695.
There were no other disclosable related party transactions during the year (2024: none).
|**27**|**Cash generated from operations**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Surplus for the year|605,391|316,626|
||**Adjustments for:**|||
||Investment income recognised in statement of financial activities|(28,542)|(15,856)|
||Loss on disposal of tangible fixed assets|4,322|1,577|
||Depreciation and impairment of tangible fixed assets|82,809|55,586|
||**Movements in working capital:**|||
||Decrease in stocks|10,497|15,334|
||(Increase) in debtors|(101,492)|(404,962)|
||Increase in creditors|21,156|61,186|
||Increase in deferred income|3,427|19,736|
||**Cash generated from operations**|597,568|49,227|
- 28 -