Charity registration number: 1202887 **WHISPAWS ANIMAL SANCTUARY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025** ## **Whispaws Animal Sanctuary Contents** ||**Page**| |---|---| |Reference and Administrative Details|1| |Trustees' Report|2| |Statement of Financial Activities|3| |Statement of Financial Position|4| |Notes to the Financial Statements|5—7| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities|8| **Whispaws Animal Sanctuary Reference and Administrative Details For The Year Ended 30 April 2025** **Trustees** Ms Emma Smith - Chair Ms Sarah Mustafa Ms Lilly Posarac (appointed 19/03/2025) Ms Amy Bone (appointed 19/03/2025) (resigned 21/01/2026) **Charity Number** 1202887 **Principal Address** 113 Romford Road London England E15 4LY Page 1 **Whispaws Animal Sanctuary Trustees' Report For The Year Ended 30 April 2025** The trustees present their report and the financial statements for the year ended 30 April 2025. ## **Objectives and Activities** ## **Aims and Objectives** Whispaws Animal Sanctuary rescues and rehabilitates street dogs in Serbia, providing medical care, food, and shelter. We focus on rehoming dogs in loving, permanent homes locally and internationally. Our mission also includes community education to promote animal welfare and responsible pet ownership, aiming to reduce the number of street dogs and enhance their quality of life. ## **Financial Review** ## **Funds Materially in Deficit** The charity received income of £16,399 (2024: £27,497 ) during the year. After outgoing expenses of £18,757 (2024: £23,875), the charity was left with a deficit of £2,358 ( 2024: surplus £3,622) for the year. ## **Structure, Governance and Management** ## **Governing Document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The trustees' report was approved by the board of trustees and signed on its behalf by: **----- Start of picture text -----**
SIGN
**----- End of picture text -----**
Ms Emma Smith Trustee 16/02/2026 Page 2 **Whispaws Animal Sanctuary Statement of Financial Activities For The Year Ended 30 April 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
Investments
**EXPENDITURE ON:**
Charitable activities:
**2**
Charitable Activities
Support Costs
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**7**
The notes on pages 5 to 7 form part of these financial statements.|**2025**
**Unrestricted**
**funds**
**£**
16,399
-|**2024**

**Unrestricted**
**funds**
**£**

27,473

24| |---|---|---| ||16,399|
27,497| ||(16,321)
(2,436)|
(3,361)

(20,514)| ||(18,757)|
(23,875)| ||(2,358)|
3,622| ||(2,358)
4,724|
3,622

1,102| ||2,366|
4,724| |||| Page 3 ## **Whispaws Animal Sanctuary Statement of Financial Position As At 30 April 2025** |**Notes**
**FIXED ASSETS**
Tangible Assets
**5**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**6**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
TOTAL FUNDS
**7**|**2025**
**Unrestricted**
**funds**
**£**
2,100|**2024**

**Total funds**
**£**

2,100| |---|---|---| ||2,100
1,466|
2,100

3,824| ||1,466
**(1,200)**|
3,824

**(1,200 )**| ||**266**|
**2,624**| ||**2,366**|
**4,724**| ||**2,366**|
**4,724**| ||2,366|
4,724| ||2,366|
4,724| The financial statements were approved by the board of trustees and authorised for issue on 16 February 2026 and were signed on its behalf by: SIGN Ms Emma Smith Trustee The notes on pages 5 to 7 form part of these financial statements. Page 4 **Whispaws Animal Sanctuary Notes to the Financial Statements For The Year Ended 30 April 2025** ## **1. Accounting Policies** ## **1.1. Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The charity is a Public Benefit Entity as defined by FRS 102. ## **1.2. Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **1.3. Incoming Resources** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **1.4. Resources Expended** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1.5. Tangible Fixed Assets and Depreciation** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Motor Vehicles ## **1.6. Taxation** The charity is exempt from tax as all its income is charitable and applied for charitable purposes. ## **2. Analysis of Expenditure** |Charitable Activities
Support Costs|**Activities**
**undertaken**
**directly**
**£**
16,321
2|**Support**
**costs**
(see note3)
**£**

-

2,434|**2025**
**Total**
**£**

16,321

2,436

18,757| |---|---|---|---| ||16,323|
2,434|| Page 5 **Whispaws Animal Sanctuary Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** |Charitable Activities
Support Costs|**Activities**
**undertaken**
**directly**
**£**
3,361
1,670|**Support**
**costs**
(see note3)
**£**

-

18,844|**2024**
**Total**
**£**

3,361

20,514

23,875| |---|---|---|---| ||5,031|
18,844|| ## **3. Support Costs** |General administration
Interest payable
Employee costs
Premises expenses
General administration
Interest payable|**2025**
**Support**
**Costs**
**£**
2,275
159
2,434
**2024**
**Support**
**Costs**
**£**
6,333
9,545
2,792
174
18,844| |---|---| ## **4. Average Number of Employees** Average number of employees during the year was: NIL (2024: NIL) ## **5. Tangible Assets** |**Cost**
As at 1 May 2024
As at 30 April 2025
**Net Book Value**
As at 30 April 2025
As at 1 May 2024|**Motor**
**Vehicles**
**£**
2,100
2,100
2,100
2,100| |---|---| Page 6 **Whispaws Animal Sanctuary Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** ## **6. Creditors: Amounts Falling Due Within One Year** |**6.** **Creditors: Amounts Falling Due Within One Year**|||||| |---|---|---|---|---|---| |Accruals and deferred income
**7.** **Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 May**
**2024**
**£**
4,724|**Income**
**£**

16,399||**2025**
**£**
1,200
**Expenditure**
**£**

(18,757)|**2024**
**£**
1,200
**As at 30**
**April 2025**
**£**

2,366

2,366
**As at 30**
**April 2024**
**£**

4,724

4,724| ||4,724|
16,399||
(18,757)|| ||**As at 1 May**
**2023**
**£**
1,102|**Income**
**£**

27,497||**Expenditure**
**£**

(23,875)|| ||1,102|
27,497||
(23,875)|| ## **8. Transactions with Trustees** None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. ## **9. Related Party Disclosures** There have been no related party transactions in the reporting period that require disclosure. Page 7 **Whispaws Animal Sanctuary Detailed Statement of Financial Activities For The Year Ended 30 April 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
Vetinary Care
Animal Feed Supplies
Vaccines & Medication
Shelter Costs
Sterilisation Costs
**Support Costs**
Vehicle running costs
Foreign exchange deficit
Wages and salaries
Travel and subsistence expenses
Rent
Utilities
Repairs and maintenance
Insurance
Printing, postage and stationery
Advertising and marketing costs
Telecommunications and data costs
Website costs
Accountancy fees
Legal fees
Professional fees
Subscriptions
Bank charges
Charitable donations
Volunteer Costs
Terminal Charges
**NET (EXPENDITURE)/INCOME**|**2025**
**Total funds**
**£**
16,399|**2024**
**Total funds**
**£**

27,473| |---|---|---| ||16,399
-|
27,473

24| ||-|
24| ||16,399
(5,906)
(1,302)
-
(7,811)
(1,302)|
27,497

(437)

(2,514)

(410)

-

-| ||(16,321)
-
(2)
-
-
-
-
-
(54)
-
(631)
-
(308)
(540)
-
-
(195)
(165)
(382)
-
(159)|
(3,361)

(1,664)

(6)

(5,652)

(681)

(566)

(819)

(8,160)

(71)

(16)

-

(596)

(313)

(540)

(600)

(400)

(165)

(1)

-

(90)

(174)| ||(2,436)|
(20,514)| ||(18,757)|
(23,875)| ||**(2,358)**|**3,622**| Page 8