THORNBERRY ANIMAL SANCTUARY For the neglected we care TRUSTEES. REPORT AND FINANCIAL STATEMENTS ST OCTOBER 251h 2023 - MARCH 31 2025 CHARITY NO. 12054041 ESTABLISHED 1988 ## **THORNBERRY ANIMAL SANCTUARY** ## **CONTENTS** ||**Page**| |---|---| |**Trustees' Report**|1 - 14| |**Independent Examiner's Report**|15| |**Statement of Financial Activities**|16| |**Balance Sheet**|17| |**Statement of Cash Flows**|18| |**Notes to the Financial Statements**|19 - 24| ADMINISTRITIVE INFORMATION LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NAME: Thornberry Animal Sanctuary CHARITY NUMBER: 1205404 REGISTERED OFFICE: The Stables, Todwick Road, North Anston, Sheffield, S25 3SE INDEPENDENT EXAMINER: Mr John P Waining FCA Lindrick Accountancy Services Ltd. 205 Outgang Lane, Dinnington,Sheffield, S25 3QY BANKERS: HSBC Bank PLC 35 College Street, Rotherham, S65 IAF Cooperative Bank 60-62 Pinstone Street, Sheffield CAF Bank 25 Kings Hill Avenue, West Malling, Kent, ME19 4TA SI 2HW SOLICITORS: Foys P.0. Box 11, Kingsgate House, Waterdale, Doncaster DNI 3DQ CONTENTS TRUSTEES, REPORT PAGES Legal & Administrative Information Section I: Purpose and Public Benefit Section 2: Structure, Governance, and Management Section 3: Achievements and Performance Section 4: Case Studies Section 5: Financial Review Section 6: Statement of Activity Section 7: Reserves Policy Section 8: Plans for the future ADMINISTRATIVE TRUSTEES: Jane Sara: Chair Joanne Brunt.. Vice Chair Lisa Kitchen: Secretary John Lumley: Treasurer Paul Pashley: Trustee TRUSTEES'ANNUAL REPORT This reporting period, covering 25 September 2024 to 31 March 2025, marks a significant chapter in the history of Thornberry Animal Sanctuary. We began the year under our original charity number (1018048) and concluded with preparations for our transition to a Charitable Incorporated Organisation (CIO), strengthening governance and ensuring long-term operational sustainability. During these months, the Sanctuary has faced increased demand for animal intake, particularly for cats and dogs in urgent need of rescue and medical intervention. Our dedicated staff and volunteers have worked tirelessly to ensure every animal receives the highest standard of care. We have also seen exciting progress in other areas: following the success of our Crystal Peaks charity shop, we opened two new off-site charity shops one in Fox Valley, Sheffield (October 2024) and another in Rotherham town centre (November 2024) - helping to raise vital funds and strengthen community engagement. Strong visitor numbers to our on-site café and events highlight the community's support for Thornberry. A highlight of this period was our fundraising ball. which brought together supporters to celebrate the Sanctuary's achievements. The evening was made particularly memorable by Trustee Paul Pashley performing, entertaining guests and contributing to the success of the event. On behalf of the Board, I would like to extend our heartfelt thanks to our 36 dedicated staff members (a mixture of full- and part-time roles), volunteers, supporters, donors, and customers. Your ongoing generosity and belief in Thornberry Animal Sanctuary make all our work possible. JANE SllRA CHAIR OF TRUSTEES TRUSTEES. ANNUAL REPORT This report has been prepared by the Chair of the Board of Trustees. Thornberry Animal Sanctuary was founded in 1988 and now operates as a Charitable Incorporated Organisation (CIO), following the closure of the charity's previous registration with the Charity Commission,. while the legal structure has changed, our aims, ethos and day-to-day operations remain exactly the same. At this point we also welcomed two new trustees to the Board, John Lumley and Lisa Kitchen, who bring valuable experience and insight to support the charity's work. Paul Pashley also joined us in a formal capacity followi ng his ti me as an advisor. The charity owns its own land and buildings across two sites in South Yorkshire, with our head office and small animal centre based in North Anston, and our farm site at Ravenfield providing care for our equines and other farm animals. Thornberry is funded entirely through its own fundraising activities, donations, grants and legacies. Our vision is a world where no animal needs rescLJing. Until that day arrives, our mission is to be there for as many domestic and companion animals as possible. We recognise the profound value that happy, well-cared-for animals bring to people, as well as the importance of safeguarding their own quality of life. Objects of the Charity: Relieve the distress and suffering of animals in need, including those aff ected by neglect, maltreatment, or abandonment. Advance public education in the humane care of animals. Public Benefit: Rescue, rehabilitate, and rehome animals. Support individuals unable to care for pets. Provide educational outreach and engagement in local communities. Promote responsible ownership and preventative welfare measures. Objectives and Activities During this period, Thornberry Animal Sanctuary focused on= Rescuing and assessing animals. Providing veterinary care, including outsourcing complex procedures when needed. Rehoming animals to suitable permanent homes. Delivering public ed ucation and preventative welfare in itiatives. The charity primarily prepares animals for adoption, with permanent on-site care reserved for those with ongoing welfare needs. TRUSTEES'ANNUAL REPORT Section 2: Structure, Governance and Management Thornberry Animal Sanctuary is governed by a Board of Trustees, collectively responsible for the overall strategic direction and control of the charity. Trustees operate under the charity's governing document and in compliance with charity law. The Board meets regularly and receives reports from the Chief Executive Officer, Helen Connelly, on operations, welfare, finance, risk, compliance, staffing, and fundraising. Trustees serve voluntarily and receive no remuneration. During this period, the charity employed 36 staff members, a mixture of full- and part-time roles, who were essential in delivering day-to-day operations and animal care. Numerous volunteers, several of whom are long-standing regulars, also assist in the work of the charity in a range of roles. These include amongst others, animal care and enrichment, retail work and handling of donations, administrative assistance, remedial work to and enhancement of both sites, and preparation for and participation in a host of fundraising events. Corporate Volunteers are welcomed on a regular basis, through a scheme offering paid volunteer days from their employers. These volunteers complete small but important tasks such as site maintenance, organisation and assisting in the daily running of the sanctuary. Financial procedures have historically been managed directly by our CEO. In response to the charity's recent growth and the associated increase in financial complexity and workload, a Finance Manager was appointed in February 2025. The Finance Manager now works alongside the CEO, overseen by the charities Accountant and with regular reporting to the charities Treasurer, to manage day- to-day financial operations, enhance reporting processes, and maintain strong financial governance in line with the charity's objectives and regulatory requirements. TRUSTEES'ANNUAL REPORT Achiev nts Our most important measure of success is in finding well-matched, long-term homes for all our animals. High welfare standards are our priority. therefore the charity is a member of the A.D.C.H and NEWC- inspections for which we've received positive feedback. Overall, 624 animals were found adoptive homes within the six months reporting period. Details are as follows (for the year September 25th 2024 to March 31st 2025): Cats and kittens: 262 Dogs: 196 Rabbits: 52 Guinea pigs.. 40 Small rodents: 26 Horses: 18 Poultry: 26 Birds.. 3 Ferret: I TRUSTEES'ANNUAL REPORT Capital Development In March 2025, construction commenced of the cattery extension, funded by grants from Serth and Gates and Jean Sainsbury's, expanding capacity for cats in need. The completed project will comprise of seven full-size cattery pens along with four Casco holding pens. The Casco pens will primarily be used for cats recovering from surgical procedures, those reqLJiring cage rest, or animals being closely monitored for illness. In addition, the four rear pens will be used as dedicated birthing and maternity units, providing a quiet, secure environment for mother cats and their kittens during the critical early stages. 11[11 This new intake block will improve our ability to manage admissions safely, strengthen biosecurity, and deliver appropriate care for cats with differing needs, including post- operative recovery, medical observation. and maternity care. The facility will also support more efficient working practices for staff and volunteers, while greatly enhancing overall animal welfare. TRUSTEES'ANNUAL REPORT Retail Expansion Expanding our retail presence by opening an additional two charity shops represents a strategic step in strengthening our income and broadening our community impact. These new locations will not only increase visibility for our cause but also provide more opportunities for supporters to engage with us through donations and purchases. By diversifying our retail footprint, we can reach new customer bases, boost revenue streams, and create a more sustainable financial foundation for our charitable initiatives. This expansion underscores our commitment to both social impact and long-term organisational growth, ensuring we can continue to support our mission effectively. The Fox Valley shop opened in October 2024 and offers a boutique-style retail environment, with a prime location and a carefully selected range of stock that enhances the overall customer experience. ILIIIIILIII The Rotherham town centre shop opened in November 2024 and benefits from a central IHORNBE2'. NihlAL i JV'CTUARY location and spacious store layout, making it well suited for the sale of larger furniture items. Alongside this expansion, our existing charity shop was refurbished with new flooring, lighting, and fittings, creating a brighter, more welcoming space. The work was generously supported by long-term supporter Roy Howe In memory of his wife Ann, with lighting installed by our 2025 Charity Corporate Partners. TRUSTEES'ANNUAL REPORT Bringing the Community Together Through Fundraising Fundraising has always been about more than raising money; it's about connection, compassion, and community. Over the past year, Thornberry has been proud to bring people together through a series of engaging community events, made possible by passionate corporate and community supporters. A highlight of our fundraising efforts was our partnership with Pets at Home Drakehouse, through their Santa Paws initiative- a collaboration between their staff and Thornberry volunteers, raising over £4000. Local celebrity Matt Greenfield and professional ice hockey player for the famous Sheffield Steeler's, helped create excitement with a standout raffle prize. Guests had the chance to win an exclusive VIP experience, along with a signed goalie mask, which proved hugely popular and raised over £3000. A particularly special contribution came through Rockin Flyball, which showcased the incredible journey of one of our own Thornberry rescues. Skye, now known as Tiana, joined us as a six-month-old puppy and, under the dedicated training and care of her new owner, Honor, Tiana has gone from rescue dog to competitive flyball athlete, who'll be competing in Crufts 2026. .. Vld¢orne toThpm Th roug h all these initiatives, Thornberry has successf ul ly raised f unds whi le celebrati ng community spirit, second chances, and the positive impact we can make when we work together. We're incredibly grateful to everyone who supported our fundraising efforts and look forward to building on this momentum in the year ahead. TRUSTEES. ANNUAL REPORT Section 4: Case Studies Three Husky-cross Sisters Give Birth to 20 Puppies In December, just a few days before Christmas, three heavily pregnant Husky-cross sisters were brought to Thornberry Animal Sanctuary after being found living outside. The dogs were fearful and had little socialisation, presenting a real challenge for our team. They were immediately placed in the care of our Kennel Team, with Zoe, our on-site Kennel Manager, overseeing round-the-clock supervision. Zoe carried out night feeds and regular checks to ensure the mothers and their puppies were safe, warm, and healthy. The sisters gave birth in quick succession.. Elsa on 24 December Holly on 26 December Belle on 3 January In total, 20 puppies were born. Thanks to the dedication and skill of the kennel team, both the mothers and their puppies thrived. The sisters gradually grew more confident and settled under the patient care of staff and volunteers. This rescue highlights the tireless work of our team and the importance of immediate care and support for vulnerable animals. TRUSTEES. ANNUAL REPORT Bobby the British Blue Kitten: Complex Medical Conditions Bobby, a tiny British Blue kitten, arrived at Thornberry in October 2024 facing a serious medical challenge.. he could barely defecate due to severe constipation and a complex anal condition. From the outset, it was clear he needed specialist veterinary treatment beyond anything we could provide on-site, so we outsourced his care to Paragon Referrals, sparing no expense to give him the chance he deserved. During his recovery, Bobby was fostered by Sophie, one of our dedicated Kennel Team, who monitored him around the clock, gave him medication, and provided the reassurance and care only a committed human could. Even when he faced further complications months later, we acted immediately, adjusting his treatment and liaising with specialists to ensure he stayed comfortable and on track. Funds for this expensive veterinary care were raised by our November Charity Ball. By December, Bobby was finally ready for adoption. Today, he is a thriving, playful, confident kitten, living happily in his forever home. Bobby's journey is a reminder of what Thornberry is all about.. we go above and beyond for every animal in our care. From outsourcing specialist treatment to providing 2417 hands-on support, we are committed to giving vulnerable animals like Bobby a second chance at life, no matter how complex or costly the care required. TRUSTEES. ANNUAL REPORT Flash, Aged 33: A Heroic Rescue One morning at Thornberry Farm, Flash, a 33-year-old permanent resident. lay down to roll, which is typical behaviour for a horse. However, due to the slippery, muddy ground, he was unable to regain his footing. The effort left him exhausted, and his age made the situation even more challenging. Despite our team's best efforts, we couldn't lift him safely, so we called the fire brigade's Large Animal Rescue team. Their trained specialists arrived quickly and expertly got Flash upright and moving again, keeping him safe and calm throughout. We are immensely grateful for their skill and dedication. Sadly, a few weeks later, it became clear that Flash was struggling with age, and with heavy hearts. we made the most compassionate decision to let him cross the Rainbow Bridge, ensuring his final moments were peaceful and surrounded by love. Flash lived a long and remarkable life, spending his final six years in the care of our farm team. During that time, strong bonds were formed. as they are with every animal who passes through Thornberry's gates. Saying goodbye carries a significant emotional toll for our staff, who love and care for the animals as their own. Every difficult decision is made with compassion and with the animal's welfare and best interests at heart. TRUSTEES'ANNUAL REPORT Section 5: Financial Review (25 September 2024 - 31 March 2025) Incoming Resources: £654,641 Donations.. £91,607 Legacies: £40,939 Fundraising & Retail: £357,383 Charitable Activities (adoptions, vet share)- £135,762 Grants.. £28,200 Expenditure: £661,656 Sanctuary Operations= £633,627 (staff, veterinary, maintenance, utilities) Governance: £11,094 Fundraising= £16,935 Net Movement in Funds: (£7,015) The loss in net movement of funds is a result of investment made in setting up additional charity shops. Total Funds Carried Forward: £1,724,627 Restricted= £57,500 Unrestricted.. £1,667,127 The restricted funds represent £4,500 towards horse transport and £53,000 for facility improvements. TRUSTEES'ANNUAL REPORT Section 6: Risk Management The trustees regularly assess risk and implement appropriate mitigation., Key risks and mitigations: Operational Risk.. High demand for rescue, staffing challenges, maintaining welfare standards. Financial Risk- Income volatility, rising operational costs. Compliance Risk: Charity law, governance, animal welfare legislation. Reputational Risk.. Public confidence and transparency. Infrastructure Risk.. Safety and suitability of buildings and enclosures. Mitigations include financial monitoring, reserve maintenance, stafflvolunteer training, policies, and robust governance oversight. Section 7: Reserves Policy The Trustees aims to maintain sufficient unrestricted cash reserves to cover 3-6 months of operational expenditure. Our current reserves figure is £686,050 which meets this requirement. This is to safeguard against fluctuations in voluntary income, unexpected emergencies or urgent welfare interventions. Restricted funds are held for designated purposes. Property and fixed assets are excluded from reserve calculations. -Ji 4-4 TRUSTEES. ANNUAL REPORT Section 8: Plans for the future Over the coming year, the charity will focus on beneficial growth while continuing to offer high standards of care and responsible rehoming, strengthening its impact and long-term sustainability. Key priorities include completing the planned cattery extension, which will increase capacity and enhance welfare provision for cats in our care. We will expand public education and preventative welfare programmes, aiming to support responsible pet ownership and reduce the number of animals requiring rescue. Alongside this, the charity will continue to strengthen its fundraising and retail operations, including the appointment of a corporate fundraising employee to bring new corporate initiatives and partnerships. Exploring opportunities to open an additional charity shop remains a focus. Maintaining and improving animal welfare standards remains central to all activities, supported by ongoing investment in facilities, staff training, and best practice. We also plan to increase community engagement and volunteer involvement. recognising the vital role volunteers play in supporting the charity's work and extending its reach within the local community. TRUSTEES'ANNUAL REPORT Statement of Trustees, Responsibilities The Trustees are responsible for preparing the Trustees, Annual Report and financial statements in accordance with UK Accounting Standards (FRS 102) and charity law. They ensure proper accounting records are maintained, assets safeguarded, and reasonable steps are taken to prevent and detect fraud. Approval Approved by the Trustees and signed on their behalf: Signed: Name: Jane Sara Position: Chair of Trustee's Date: 3010112026 ## **THORNBERRY ANIMAL SANCTUARY** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THORNBERRY ANIMAL SANCTUARY** I report on the accounts of the Trust for the period ended 31 March 2025 which are set out on pages 16 to 22. ## **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(2) of the Charities Act 2011 and that an independent examination is required. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination as a qualified member of the Institute of Chartered Accountants in England and Wales. It is my responsibility to: - examine the accounts under section 145 of the Charities Act 2011; - follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) on the Charities Act 2011; and - 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 disclosers in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and as such 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 below statement. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention which,: - 1 gives me reasonable cause to believe that, in any material respect, the requirements: - to keep proper accounting records in accordance with section 130 of the Charities Act 2011; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or - 2 in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Mr John P Waining FCA 30/01/2026 Lindrick Accountancy Services Limited 205 Outgang Lane Dinnington Sheffield S25 3QY** Page 15 ## **THORNBERRY ANIMAL SANCTUARY** ## **STATEMENT OF FINANCIAL ACTIVITY FOR THE PERIOD ENDED 31 MARCH 2025** |**Notes**
**Incoming Resources**
**From Generated Funds**
**Voluntary income:**
Donations
Legacies
Activities for generating funds
3
Investment income
Charitable Activities
4
Grants
**Total Incoming Resources**
**Resources Expended**
**Costs of Generating Funds**
Fundraising costs
5
**Net Incoming Resources Available For**
**Charitable Application**
**Charitable Activities**
Operation of sanctuary
6
Governance costs
7
**Net Movement of Funds For The Year**
2
Total funds brought forward
Total funds carried forward|**Total**
**2025**
**£**
-
91,607
91,607
-
40,939
40,939
-
357,383
357,383
-
750
750
-
135,762
135,762
26,500
1,700
28,200
26,500
628,141
654,641
-
16,935
16,935
26,500
611,206
637,706
5,500
628,127
633,627
-
11,094
11,094
5,500
639,221
644,721
21,000
28,015
-
**7,015**
**-**
36,500
1,695,142
1,731,642
57,500
1,667,127
**1,724,627**
**Restricted**
**funds**
**Unrestricted**
**funds**|**25-Sep-24**
**£**
78,723
139,968
252,515
753
94,434
7,500
573,893
7,095
566,798
428,396
15,744
444,140
**122,658**
1,608,984
**1,731,642**| |---|---|---| All incoming resources and resources expended derive from continuing activities. The statement of financial activities includes all gains and losses recognised in the year. Page 16 ## **THORNBERRY ANIMAL SANCTUARY** ## **BALANCE SHEET FOR THE PERIOD ENDED 31 MARCH 2025** |**Notes**
**Fixed Assets**
Tangible assets
10
**Current Assets**
Debtors
11
Cash at bank and in hand
**Creditors: Amounts Falling Due Within**
**One Year**
12
**Net Current Assets**
**Total Assets Less Current Liabilities**
**Creditors: Amounts Falling Due After**
**More Than One Year**
**Funds**
Restricted Funds
Unrestricted Funds
Total|**£**
**£**
1,016,543
262,805
480,745
743,550
35,466
-
708,084
1,724,627
-
**1,724,627**
**57,500**
**1,667,127**
**1,724,627**
**2025**|**25-Sep-24**
**£**
1,020,714
208,988
555,619
764,607
53,679
-
710,928
1,731,642
-
**1,731,642**
**36,500**
**1,695,142**
**1,731,642**| |---|---|---| The financial statements were approved by the Board of Trustees on 30 January 2026 and signed on its behalf by: Jane Sara Chair Page 17 ## **THORNBERRY ANIMAL SANCTUARY** ## **CASH FLOW STATEMENT FOR THE PERIOD ENDED 31 MARCH 2025** |**2025**
**£**
**Cash Flows**
**Net cash (used)/provided by operating activities**
**59,874**
**-**
Cash flows from investing activities:
Purchase of fixed assets
**15,000**
**-**
**Net cash used by investing activities**
**15,000**
**-**
**Change in cash and acash equivalents in the year**
**74,874**
**-**
Cash and cash equivalents at 1 April 2024
**555,619**
Cash and cash equivalents at 31 March 2025
**480,745**
**Reconciliation of net income/(expenditure) to cash flow from operating activities**
**Net (expenditure)/income for the reporting period**
**from the Statement of Financial Activities**
**7,015**
**-**
Adjustments for:
Depreciation
**19,171**
Increase in other debtors
**36,827**
**-**
Increase/(decrease) in prepayments
**16,990**
**-**
Increase in trade creditors
**4,903**
Increase in pension creditor
**597**
Increase in taxation creditor
**5,685**
(Decrease)/increase in provisions for liabilities
**29,398**
**-**
Net cash (used) from operating activities
**59,874**
**-**
**Analysis of cash and cash equivalents**
Cash in hand
**480,745**
Total cash and cash equivalents
**480,745**|**25-Sep-24**
**£**
165,975
41,999
-
41,999
-
123,976
431,643
555,619
122,658
18,250
26,724
-
2,140
**-**
2,535
7,166
39,950
165,975
555,619
555,619| |---|---| Page 18 ## **THORNBERRY ANIMAL SANCTUARY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025** ## **1. Accounting Policies** ## **1.1 Accounting Convention and Basis of Preparation of the Accounts** The financial statements are prepared under the historical cost convention and follow the recommendations in the Statement of Recommended Practice (FRS102 CHARITIES SORP effective January 2019), the Charities Act 2011 and applicable accounting standards. On 25 October 2023 a new charity was incorporated under charity number 1205404 and on 25 September 2024 the charity took over the funds of charity number 1018048. The financial statements have been prepared to cover the period from 25 October 2023 to 31 March 2025 which includes a trading period of 26 September 2024 to 31 March 2025. Comparatives from charity number 1043442 have been included in the financial statements which cover the period 1 April 2024 to 25 September 2024 when the funds were transferred. ## **1.2 Going Concern** The financial statements have been prepared on the going concern basis, the trustees have considered the financial position of the charity and consider it is in a position to meet its liabilities as they fall due and accordingly believe that the going concern basis remains the appropriate basis on which to prepare the financial statements. ## **1.3 Incoming Resources** Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Pecuniary legacies are recognised when they are received. Residuary legacies are recognised at the earlier of receipt or agreement of the estate accounts. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included. Income from investments is included in the year in which it is receivable. ## **1.4 Resources Expended** Expenditure is recognised when a liability is incurred. - Costs of generating funds are those costs incurred in attracting voluntary income and those incurred in activities that raise funds. - Charitable activities include expenditure associated with the operation of the animal sanctuary and mainly relate to the upkeep and housing of the animals. - Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Due to the nature of the charity all costs are considered to be direct costs and there are no material central functions. Page 19 **THORNBERRY ANIMAL SANCTUARY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **1. Accounting Policies - Continued** ## **1.4 Resources Expended - Continued** Where costs relate to more than one activity they have been allocated to activities on a basis consistent with the use of resources. - Rent and rates have been apportioned between costs in furtherance of the charity's objectives and administration costs on the basis of floor area. - Telephone costs have been apportioned between costs in furtherance of the charity's objectives and administration costs on the basis of the purpose of each separate telephone line. ## **1.5 Irrecoverable VAT** All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. ## **1.6 Tangible Fixed Assets and Depreciation** Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: |Land and buildings|- straight line over 80 years (for purpose built buildings)| |---|---| |Fixtures, fittings and equipment|- 15% reducing balance| |Motor vehicles|- 25% reducing balance| ## **1.7 Fund Accounting** Funds held by the charity are either: - Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. - Designated funds - these are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects. - Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The charity currently only has unrestricted funds. ## **2. Net Movements in Funds** ||||**2025**|**25 Sept 2024**| |---|---|---|---|---| ||||**£**|**£**| |Net movement in funds is stated after charging||||| |||||| |Independent examination and accountancy|||1,427|2,208| |Depreciation|||19,171|18,250| ||||**111111111111111111111111111111111**|| Page 20 ## **THORNBERRY ANIMAL SANCTUARY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025** |**3.**
**Activities For Generating Funds**
Proceeds from fundraising ventures
Sales of donated goods
Rent received
Café ommission
**4.**
**Incoming Resources From Charitable Activities**
Adoption fees
Vet Share and Pet plan commission
**5.**
**Costs of Generating Funds**
**Direct costs**
Fundraising expenditure
**6.**
**Operation of the Sanctuary - Direct Costs**
Staff costs (note 9)
Animal upkeep
Veterinary fees
Light and heat
Building maintenance
Rates and insurance
Computer expenses
Cleaning and other
Telephone
Printing, postage, stationery and advertising
Motor expenses
Interest and charges
Depreciation vehicles
Depreciation land and buildings
Depreciation fixtures and fittings|**2025**
**£**
39,001
296,110
3,456
18,816
357,383
122,936
12,826
135,762
16,935
16,935
374,457
7,335
62,563
39,681
58,843
56,979
4,426
2,303
1,451
2,001
-
3,637
4,782
4,304
7,385
7,482
633,627|**25-Sep-24**
**£**
41,827
189,597
3,516
17,575
252,515
86,837
7,597
94,434
7,095
7,095
287,704
3,571
42,673
15,354
10,941
29,626
6,084
2,042
1,231
2,616
4,786
3,518
2,776
7,385
8,089
428,396| |---|---|---| Page 21 ## **THORNBERRY ANIMAL SANCTUARY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025** |**7.**
**Governance Costs - Direct costs**
Rates and insurance
Telephone
Legal and professional
Accountancy
**8.**
**Employees**
The average monthly number of employees during the year
was
**9.**
**Employment Costs**
Wages and salaries
Social security costs
Employers pension contributions|**2025**
**£**
6,331
725
2,611
1,427
11,094
**2025**
**Number**
34
**2025**
**£**
340,334
26,271
7,852
374,457|**25-Sep-24**
**£**
3,292
616
9,628
2,208
15,744
**25-Sep-24**
**Number**
26
**25-Sep-24**
**£**
265,518
16,950
5,236
287,704| |---|---|---| No employee received remuneration in excess of £60,000 (2024: £60,000). None of the trustees received any remuneration during the year (2024: £nil). Out of pocket motor expenses of £Nil (2024: £Nil) were reimbursed to 0 (2024: 0) trustee. Remuneration to key management personnel totalled £17,367 (25/09/24: £17,618) paid to 1 (25/09/24 - 1) member of key management. Page 22 **THORNBERRY ANIMAL SANCTUARY** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025** ## **10. Tangible Fixed Assets** |**Fixtures,**
**Land and**
**Fittings**
**Buildings**
**and**
**Motor**
**Freehold**
**Equipment**
**Vehicles**
**£**
**£**
**£**
**Cost**
At 26 September 2024
1,181,654
235,402
34,067
Additions
-
-
15,000
Disposals
-
-
-
At 31 March 2025
1,181,654
235,402
49,067
**Depreciation**
At 26 September 2024
280,129
135,642
14,638
Charge for the year
7,385
7,482
4,304
Eliminated on disposal
-
-
-
At 31 March 2025
287,514
143,124
18,942
**Net Book Value**
At 26 September 2024
901,525
99,760
19,429
At 31 March 2025
894,140
92,278
30,125
All tangible assets are held for charitable purposes.
**11.**
**Debtors**
**2025**
**£**
Other debtors
226,460
Prepayments
36,345
262,805
**12.**
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
4,903
Pension fund
3,132
Other taxes and social security costs
14,629
Accruals and deferred income
12,802
35,466|**Total**
**£**
1,451,123
15,000
-
1,466,123
430,409
19,171
-
449,580
1,020,714
1,016,543
**25-Sep-24**
**£**
189,633
19,355
208,988
-
2,535
8,944
42,200
53,679| |---|---| Page 23 ## **THORNBERRY ANIMAL SANCTUARY** ## **NOTES TO THE FINANCIAL STATEMENTS THORNBERRY ANIMAL SANCTUARY FOR THE PERIOD ENDED 31 MARCH 2025** ## **13 Related Party Transactions** Details of Trustees' expenses and remuneration are disclosed in Note 9 to these financial statements During the reporting period the funds of the former charity 1018048 Thornberry Animal Sanctuary were transferred to the Charity Incorporated organisation (charity number 1205404). The transfer was ratified by the charity commission and all assets and liabilities were transferred at carrying value. **Page 24**