Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
## **TAILS ANIMAL WELFARE**
**ANNUAL REPORT & FINANCIAL STATEMENTS FOR YEAR ENDED 30[TH] APRIL 2025**
**Charity Registration No. 1203993**
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
## **TAILS ANIMAL WELFARE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees’ Annual Report|2|
|Independent Examiner’s Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10|
- 1 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30[TH] APRIL 2025**
## **TAILS ANIMAL WELFARE**
The Trustees present their report and financial statements for the Charitable Incorporated Organisation for the year ended 30[th] April 2025.
The financial statements have been prepared in accordance with the charity’s trust deed, 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 published (FRS 102) (effective 1[st] January 2019).
## **OBJECTIVES AND ACTIVITIES**
The charitable incorporated organisation will exist to:
For the benefit of the public to promote humane behaviour towards animals in particular but not exclusively by providing appropriate care, protection, treatment, rehabilitation and security for animals which are in need of rescue and attention by reason of abandonment, sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among
- **Our mission** is to improve the welfare and well-being of animals. We rescue, rehabilitate and rehome animals in need, and inspire a community of kindness towards animals through support and education.
- **Our vision** is for all animals to be treated with respect, empathy and compassion.
## **Public Benefits**
In considering the objectives and activities, the trustees have considered Charity Commission guidance on public benefit to ensure that the organisation is meeting its public benefit requirements.
## **ACHIEVEMENTS AND PERFORMANCE**
In our second year, we have successfully navigated rising veterinary fees and operational costs, a surge in demand for assistance with injured animals, abandoned elderly animals, and large numbers of relinquished cats from single homes, plus large litters of kittens, all of which demanded more of our resources, and as a result spent more time in rescue. Our foster-based model and personalised approach to each situation have enabled us to help with highly complex cases when other rescues were unable to. Despite the transition from a startup charity to a more complex operational model, our team has remained innovative and resourceful, prioritising emergency animal care while laying the groundwork for long-term financial sustainability. We have focused on streamlining our processes to ensure that every pound donated goes directly toward the welfare of the animals in our care.
As a result, we have been able to help **149** cats this year from the following situations:
- a. Stray adult cats reported to us by members of the public
- b. Injured stray cats reported to us by members of the public
- c. Owned cats relinquished to us by owners who could no longer care for them
- d. Cats abandoned at our local vets
- e. Feral cats and kittens in the community (see JLR project)
- f. Cats whose owners have died
- g. Owned cats whose owners needed support with neutering and microchipping
- 2 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**TAILS ANIMAL WELFARE TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30[TH] APRIL 2025**
|Cats Total|Adopted|Trap,
Neuter
and
release
(TNR)|Community
neuter|Died|Euthanise
d|
|---|---|---|---|---|---|
|149|131|2|11|3|2|
## **Other animals:**
We gave sanctuary to 9 fish.
We rehabilitated and released 1 seagull and 3 wood pigeons.
## **Foster Carers**
As a foster-based animal charity we have continued to prioritise building up our network of foster carers; we have focused on developing and securing a model for fostering cats and kittens. We usually have an average of 15 foster carers in operation at any one time and have acquired a variety of foster carers who can accommodate cats with varying needs. For example, we have foster carers who specialise in:
- nursing mum cats and kittens
- Timid/semi feral kittens
- Hand rear kittens
- Elderly cats
- Bonded pairs
- Cats with long term medical needs
- Adult cats only
We have created policies and procedures to ensure our foster model meets our high standards of animal welfare, and that of the ADCH. A sample of topics covered are:
- Selecting foster carers
- Guidance for foster carers
- Support for foster carers
## **Ongoing Community Outreach Work: TNR Project Jaguar Land Rover Cats**
We engaged the help of Cats Protection (CP) with the support of local rescues, to develop a plan and long-term program to both help with the immediate and the long-term safety of the cats who live at JLR Halewood. At a high level, this was a TNR – Trap, Neuter and Release program: To work, the program needed support, and we want to thank those colleagues, both JLR and DHL involved for their assistance, which meant the team were able to TNR over 20 adult cats and 14 kittens ranging from days old to 6 months. All adult cats were returned, and all kittens went to foster and subsequently were rehomed via the rescues involved. A new suitable safe location was identified at the site, and dry feeding stations and shelters were provided. The site continues to be monitored by our lead volunteer, who liaises with JLR staff to address any ongoing issues.
## **ADCH Membership**
We have continued our membership with the Association of Dogs and Cats Homes (ADCH), following a successful assessment. The ADCH promotes welfare standards for dogs and cats needing new homes and supports those working and volunteering in the sector. They also have a strong collaborative ethos and peer networking opportunities, which we are part of.
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Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**TAILS ANIMAL WELFARE TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30[TH] APRIL 2025**
Following advice from ADHC we were able to include a first vaccination as part of our care package when cats are admitted.
## **Veterinary partnerships**
We have worked hard to build a trusted relationship with Bold Veterinary Clinic, securing a 20% discount on all consultations and treatment, including specialist treatments.
We continue our account with Medivet Practices where we have a 22.5% discount on consultations and all treatments.
## **Agria Insurance**
We are partnered with Agria Insurance which enables us to sign new adopters up for 5 weeks free insurance worth up to £5,000. If an adopter chooses to use Agria insurance after the first free 5 weeks, then we will receive a donation.
## **Funding and fundraising**
Majority of our funding has come from adoption fee donations. We won Agria Insurance ‘Rescue a Rescue’ competition and received a £1,000 donation. We received a £350 grant to support an elderly cat. We applied for more donated pet food and received donations from Zooplus and Lily’s kitchen. We had several fundraising events including two Charity Pot Parties at Lush, and a Christmas Raffle.
## **Networking**
As a community-based charity, we believe passionately in collaborating with other organisations. We believe that if animal welfare organisations work together, we can be more effective and efficient in improving the welfare of animals in our local and wider community. To promote this ethos, we held a second networking event to bring together animal charities, animal welfare groups, and veterinary partners from across Merseyside in order to form invaluable relationships and create an ethos of communication and support. We have fostered working relationships with local staff and volunteers from Cats Protection, The RSPCA, a number of Veterinary partners and a host of other animal organisations.
## **Social Media and Engagement**
**Our Lush events gave us the opportunity to take part in community engagement.** We won Agria Insurance ‘Rescue a Rescue’ competition which provided additional publicity as we featured on their social media pages.
Our social media presence on platforms such as Facebook and Instagram has grown steadily during this period. We remain registered with CatChat; a charity that helps find new homes for cats and kittens from rescue centres in the UK and Ireland. This has been particularly successful in generating homes for our cats.
## **FINANCIAL REVIEW**
Total income for the year was £32,250 (2024: £33,427) of which £350 (2024: £nil) relates to funding for projects upon which restrictions are placed.
Total expenditure for the year was £33,903 (2024: £30,607) leaving a deficit for the year of £1,653. (2024: surplus £2,820)
At 30[th ] April 2025 the Charitable Incorporated Organisation’s reserves stood at £1,167 (2024: £2,820) of which £nil (2024: £nil) represented restricted funds.
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Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**TAILS ANIMAL WELFARE TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30[TH] APRIL 2025**
## **RISK MANAGEMENT**
The trustees have assessed the major risks to which the Charitable Incorporated Organisation is exposed and are satisfied those systems are in place to manage exposure to the major risks **RESERVES POLICY**
It is the policy of the Charitable Incorporated Organisation to maintain unrestricted funds, which are free reserves at a level to cover one month running costs should no further funding be received
As at the end of the financial year the unrestricted funds totalled £1,167. The Charitable Incorporated Organisation requires £2,796 for one month running costs.
The trustees plans to increase the unrestricted reserves by apply to additional funding to cover the core and vets costs.
## **PLANS FOR THE FUTURE**
We plan to continue to increase our number of foster carers and engage volunteers to support us in other areas of the charity, such as community outreach work (TNR), social media, fundraising and grant writing. We hope to secure funding to help us initiate projects, such as TNR, in order to reduce the number of unwanted cats. We aim to begin applying for additional funding in order to secure premises so that we can help more animals.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Tails Animal Welfare is a registered Charitable Incorporated Organisation (CIO), number 1203993 registered on 14[th] July 2023 under the terms of the Constitution.
The first charity trustees are as follows and are appointed for the following terms
|Lesley Finnih|7 years|
|---|---|
|Joanne Hughes|7 years|
|Julie Kiziltan|5 years|
There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee.
The maximum number of charity trustees is five. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum. At least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee.
## **Appointment of charity trustees**
1. Apart from the first charity trustees, every trustee must be appointed for a term of one year 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.
## **Information for new charity trustees**
The charity trustees will make available to each new charity trustee, on or before his or her first appointment:
- (a) a copy of the current version of this constitution; and
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Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**TAILS ANIMAL WELFARE TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30[TH] APRIL 2025**
(b) a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts.
|**REFERENCE AND ADMINISTRATIVE DETAILS**|**REFERENCE AND ADMINISTRATIVE DETAILS**||
|---|---|---|
|**Name**|Tails Animal Welfare||
|**Charity number**|1203993||
|**Address & Office**|21 Croxteth Road||
||Liverpool||
||L8 3SE||
|**Trustees**|The members of the Board of Trustees are as follows:||
||L Finnih||
||J Kiziltan||
||J Hughes||
||LA Maloney|(Appointed 26thApril 2025)|
|**Independent Examiner**Ying Huang, ACCA|||
||c/o LCVS||
||151 Dale Street,||
||Liverpool,||
||L2 2AH||
|**Bankers**|Metro Bank PLC||
||1 Southampton Row||
||London||
||WC1B 5HA||
## **Signed on behalf of the Trustees**
26 February 2026 **……………………………………… Date: ………………………………… L Finnih - Trustee**
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Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TAILS ANIMAL WELFARE**
I report on the accounts of the Charitable Incorporated Organisation for the year ended April 2025 which are set out on pages 8 to 15.
## _Respective responsibilities of trustees and examiner_
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
_Basis of independent examiner’s statement_
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below.
In connection with my examination, no matter has come to my attention:
## _Independent examiner’s statement_
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act;
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name **: Mrs Ying Huang**
Relevant professional qualification or body: **ACCA**
## Address: _**c/o LCVS 151 Dale Street, L2 2AH**_
Dated: …………………………….. 26 February 2026
- 7 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
## **TAILS ANIMAL WELFARE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30[TH] APRIL 2025**
||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|**Funds**|
||||||**Period 14th**|
|||**2025**|**2025**|**2025**|**Jul 23 to**|
||||||**30th Apr 24**|
|**Income and Endowments**
**from:**||**£**|**£**|**£**|**£**|
|Donations and legacies|2a|16,238|-|16,238|22,524|
|Charitable activities|2b|11,367|350|11,717|10,152|
|Other trading activities|2c|4,295|-|4,295|751|
|||------------|------------|-----------|-----------|
|**Total income**||**31,900**|**350**|**32,250**|**33,427**|
|||------------|------------|-----------|-----------|
|**Expenditure on:**||||||
|Charitable activities|3|33,553|350|33,903|30,607|
|||------------|------------|------------|------------|
|**Total expenditure**||**33,553**|**350**|**33,903**|**30,607**|
|||------------|------------|-----------|-----------|
|**Net (expenditure)/income,**
**net movement in funds**||**(1,653)**|**-**|**(1,653)**|**2,820**|
|Total funds brought forward|6 - 8|2,820|-|2,820|-|
|||------------|------------|-----------|-----------|
|**Total funds carried**
**forward**|6 - 8|**1,167**|**-**|**1,167**|**2,820**|
|||=======|=======|=======|=======|
The notes on pages 10 to 15 form part of these accounts.
All the above amounts relate to continuing activities of the Charitable Incorporated Organisation
- 8 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
## **TAILS ANIMAL WELFARE BALANCE SHEET AS AT 30[TH] APRIL 2025**
||**Notes**|**30th April**|**2025**|**30th April**|**2024**|
|---|---|---|---|---|---|
|**Fixed assets**||**£**|**£**|**£**|**£**|
|Tangible fixed assets|4||-||-|
|**Current assets**||||||
|Debtors|5|52||-||
|Cash at bank and in hand||1,890||3,555||
|||-----------||-----------||
|||1,942||3,555||
|**Current liabilities**||||||
|Creditors: amounts falling
due within one year|6|(775)||(735)||
|||-----------||-----------||
|**Net current assets**|||1,167||2,820|
||||-----------||-----------|
|**Total assets less current**
**liabilities**|||**1,167**||**2,820**|
||||======||======|
|**Funds:**||||||
|Unrestricted funds|6, 7||1,167||2,820|
|Restricted funds|6, 8||-||-|
||||-----------||-----------|
||||**1,167**||**2,820**|
||||======||======|
26 February 2026 **Approved by Trustees on ……………………….**
**…………………………………. L Finnih - Trustee**
- 9 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025**
## **TAILS ANIMAL WELFARE**
## **1. Accounting Policies**
## **Basis of Accounting**
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the 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 of Ireland (FRS102) (SORP 2015) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1[st] January 2019) and Charities Act 2011.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The Charitable Incorporated Organisation has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
## **Going concern**
At the time of approving the accounts, the Trustees have a reasonable expectation that the Charitable Incorporated Organisation has plans in place to increase the reserves to continue in operational existence for the foreseeable future. The Trustees are confident that the levels of liquidity and free reserves will not affect the Charitable Incorporated Organisation operations. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **Fund accounting**
Unrestricted funds are the charitable Incorporated Organisation’s free reserves available for the Trustees to apply in accordance with the charitable objects.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund.
## **Income recognition**
All income is recognised once the Charitable Incorporated Organisation has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations and legacies comprise donations which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.
Income from charitable activities is recognised on an accrual’s basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor.
Income from Other trading activities relates to Fundraising and products sales and is recognised on an accrual’s basis.
## **Fixed Assets**
Capital expenditure is treated as a fixed asset and depreciated on the following bases in order to write off each asset over its estimated useful life:
- 10 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
## **TAILS ANIMAL WELFARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025**
## **Expenditure recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charitable Incorporated Organisation to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual’s basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the Charitable Incorporated Organisation. Support and governance costs relate to the management and operation of the Organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity.
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts.
## **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 receipts 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.
- 11 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**TAILS ANIMAL WELFARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025**
## **Derecognition of financial liabilities**
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **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 on-going 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.
All expenditure is accounted for on an accrual’s basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Cost of charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity
## **Taxation**
Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The Charitable Incorporated Organisation benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The Charitable Incorporated Organisation is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
## **2. Income and endowments from:**
|**2. Income and endowments from:**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|
**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
|||||**Period**|
||**2025**|**2025**|**2025**|**14th Jul**
**23 to 30th**|
|||||**Apr 24**|
|**a. Donations and legacies**|**£**|**£**|**£**|**£**|
|Donations|**16,238**|**-**|**16,238**|**22,524**|
||======|======|======|======|
|**b. Charitable activities**|**£**|**£**|**£**|**£**|
|Adoption income|11,219|-|11,219|10,152|
|Association of Dogs and Cats||350|350|-|
|Homes -HSI Grant Fund|-||||
|Services|148|-|148|-|
||----------|----------|----------|----------|
||**11,367**|**350**|**11,717**|**10,152**|
||======|======|======|======|
- 12 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
## **TAILS ANIMAL WELFARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025**
||**Unrestricted**|**Restricted**|**Total**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Funds**||
|||||**Period**||
||**2025**|**2025**|**2025**|**14th Jul**
**23 to 30th**||
|||||**Apr**|**24**|
|**c. Other trading activities**|**£**|**£**|**£**||**£**|
|Fundraising|4,091|
-|4,091|668||
|Products sales|204|
-|204||83|
||----------|
----------|----------|----------||
||**4,295**|
**-**|**4,295**|**751**||
||======|
======|======|======||
|**3. Expenditure on Charitable activities**||||||
||**Direct**|**Support &**|**Total**|**Total**||
||**Charitable**|**Governance**||||
||**Expenditure**|**Costs**||||
|||||**14th Jul**||
||**2025**|**2025**|**2025**|**23 to**|**30th**|
|||||**Apr**|**24**|
||**£**|**£**|**£**|**£**||
|To promote humaine behaviour
towards animals|32,740|1,163|**33,903**|**30,607**||
||======|======|======|======||
|**a.**analysed as follows:||||||
||**2025**|**14th July 2023**||||
|||**To 30th April**||||
|||**2024**||||
|_Direct charitable expenditure:_|**£**|**£**||||
|Cat food|2,566|1,469||||
|Cat litter|3,717|5,908||||
|Cat supplies|2,117|3,266||||
|Vet fees|24,340|18,328||||
||-----------|-----------||||
||**32,740**|**28,971**||||
||-----------|-----------||||
|_Support & Governance costs:_|**£**|**£**||||
|Travel and accommodation|-|31||||
|Computer costs|-|288||||
|Advertising|-|390||||
|Insurance|338|-||||
|Cleaning|50|97||||
|Bank charges|-|95||||
|Accountancy|775|735||||
||----------|----------||||
||**1,163**|**1,636**||||
||----------|----------||||
|**Total expenditure on charitable**
**activities**|**33,903**|**30,607**||||
- 13 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025**
## **TAILS ANIMAL WELFARE**
£350 (2024: £nil) of the above expenditure is restricted expenditure
## **b. Particulars of employees:**
There were no employees during or at year end 30[th] April 2025 (2024: nil)
The Trustees are not remunerated for their services and are not included in the above number of employees.
## **4. Tangible fixed assets**
There were no tangible fixed assets during or at year end 30[th] April 2025 (2024: nil)
## **5. Debtors**
|**ebtors**||||
|---|---|---|---|
||**2025**|**2024**||
||**£**||**£**|
|Prepayments|**52**||**-**|
||======|======||
|**reditors: amounts falling due within one year**||||
||**2025**|**2024**||
||**£**||**£**|
|Accruals|**775**||**735**|
||======|======||
|**Analysis of net assets between Funds**||||
|**2025**|**Tangible**
**Fixed**|**Net**
**Current**|
**Total**|
||**Assets**|**Assets**||
|**Unrestricted Funds**
|**£**
|**£**|**£**|
|General Fund|**-**|**1,167**|
**1,167**|
|**Restricted Funds**|-|-|
-|
||------------|------------|
------------|
|**Totals**|**-**|**1,167**|
**1,167**|
||=======|=======|
=======|
|**2024**|**Tangible**
**Fixed**|**Net**
**Current**|
**Total**|
||**Assets**|**Assets**||
|**Unrestricted Funds**
|**£**
|**£**|**£**|
|General Fund|**-**|**2,820**|
**2,820**|
|**Restricted Funds**|-|-|
-|
||------------|------------|
------------|
|**Totals**|**-**|**2,820**|
**2,820**|
||=======|=======|
=======|
## **6. Creditors: amounts falling due within one year**
## **6. Analysis of net assets between Funds**
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Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025**
## **TAILS ANIMAL WELFARE**
## **7. Unrestricted funds**
||||**Movements in the year**|**Movements in the year**||
|---|---|---|---|---|---|
|||**Reserves**|**Income**|**Expenditure**|**Reserves**|
||**2025**|**at beginning**|||**at End**|
|||**of year**|||**of year**|
|||**£**|**£**|**£**|**£**|
|General Fund||**2,820**|**31,900**|**(33,553)**|**1,167**|
|||=======|=======|========|=======|
||||**Movements in the period**|||
|||**Reserves**|**Income**|**Expenditure**|**Reserves**|
||**2024**|**at beginning**|||**at End**|
|||**of period**|||**of period**|
|||**£**|**£**|**£**|**£**|
|General Fund||**-**|**33,427**|**(30,607)**|**2,820**|
|||=======|=======|========|=======|
**General Fund** is used to finance the Charitable Incorporated Organisation’s general activities and core costs as outlined in the Trustees’ Report.
## **8. Restricted funds**
|||**Movements in the year**|**Movements in the year**||
|---|---|---|---|---|
||**Reserves**|**Income**|**Expenditure**|**Reserves**|
|**2025**|**at beginning**|||**at End**|
||**of year**|||**of year**|
||**£**|**£**|**£**|**£**|
|Association of Dogs and Cats
Homes -HSI Grant Fund|**-**|**350**|**(350)**|**-**|
||=======|=======|========|=======|
These are monies given to the Charity to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows:
**HSI Grant Fund** – Contribution towards vet fees
## **9. Operating lease Commitments**
There are no financial commitments under non-cancellable operating leases.
## **10. Related Parties**
There were no material related party transactions during this year ended which require disclosure.
- 15 -
Docusign Envelope ID: A64C826C-6B27-43E6-AA50-6C4F166120B2
## **TAILS ANIMAL WELFARE DETAILED INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30TH APRIL 2025**
|||**Period**|
|---|---|---|
||**2025**|**14th July 2023 to**|
|||**30th April 2024**|
|**INCOME**|**£**|**£**|
|Grant income|350|-|
|Donations|16,238|22,524|
|Adoption income|11,219|10,152|
|Fundraising|4,091|668|
|Products sales|204|83|
|Services|148|-|
||------------|------------|
|**Operating Income**|**32,250**|**33,427**|
||------------|------------|
|**EXPENDITURE**|||
|**_Charitable activities_**|||
|Cat food|2,566|1,469|
|Cat litter|3,717|5,908|
|Cat supplies|2,117|3,266|
|Vet fees|24,340|18,328|
|Insurance|338|-|
|Travel and accommodation|-|31|
|Computer costs|-|288|
|Advertising|-|390|
|Cleaning|50|97|
|Bank charges|-|95|
|Accountancy|775|735|
||------------|------------|
|**Total expenditure on charitable**
**activities**|**33,903**|**30,607**|
||------------|------------|
|**Net (expenditure)/income for the**
**year**|**(1,653)**|**2,820**|
||=======|=======|
(This page does not form part of the statutory financial statements)
- 16 -