REGISTERED CHARITY NUMBER: 1211761
Report of the Trustees and
Unaudited Financial Statements
for the Period 20 January 2025 to 30 September 2025
for
Tesa's Rescue
Deeks Evans Audit Services Limited Chartered Accountants First Floor, West Barn North Frith Farm, Ashes Lane Hadlow Tonbridge Kent TN11 9QU
Tesa's Rescue
Contents of the Financial Statements for the Period 20 January 2025 to 30 September 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 7 |
| Detailed Statement of Financial Activities | 8 |
Tesa's Rescue
Report of the Trustees for the Period 20 January 2025 to 30 September 2025
The trustees present their report with the financial statements of the charity for the period 20 January 2025 to 30 September 2025. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity provides relief and financial assistance for those unable to afford veterinary treatments.
Public benefit
For the benefit of the public to relieve the suffering of animals in need of care and attention.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the period to 30th September 2025 the charity helped 5 dogs and 4 cats who needed medical assistance. The charity helped 2 cats be reunited with their rightful owners.
19 cats were fostered and responsibly rehomed and 5 cats , who could not be adopted, were taken on by the charity as permanent foster cats.
Fundraising activities
Volunteers attended numerous bucket collections organised in Morrisons, churches and local community halls.
FINANCIAL REVIEW
Reserves policy
The charity ensure they have sufficient reserves to cover their annual expenses from the donations received in 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 charity is registered as a CIO adopted on 20th January 2025. It is a registered as a charity with the Charity Commission for England and Wales.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1211761
Principal address
2 Wellis Gardens St Leonards on Sea East Sussex TN38 0UX
Trustees
Miss L Mataca (appointed 20.1.25) Miss I Batty (appointed 20.1.25) Miss A Connor (appointed 20.1.25)
Independent Examiner
Deeks Evans Audit Services Limited Chartered Accountants First Floor, West Barn North Frith Farm, Ashes Lane Hadlow Tonbridge Kent TN11 9QU
Page 1
Tesa's Rescue
Report of the Trustees for the Period 20 January 2025 to 30 September 2025
Approved by order of the board of trustees on 27 April 2026 and signed on its behalf by:
Miss L Mataca - Trustee
Page 2
Independent Examiner's Report to the Trustees of Tesa's Rescue
Independent examiner's report to the trustees of Tesa's Rescue
I report to the charity trustees on my examination of the accounts of Tesa's Rescue (the Trust) for the period 20 January 2025 to 30 September 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr R Young, FCA
Deeks Evans Audit Services Limited Chartered Accountants First Floor, West Barn North Frith Farm, Ashes Lane Hadlow Tonbridge Kent TN11 9QU
27 April 2026
Page 3
Tesa's Rescue
Statement of Financial Activities for the Period 20 January 2025 to 30 September 2025
| Unrestricted | ||
|---|---|---|
| fund | ||
| Notes | £ | |
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 36,962 | |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Grants | 38,686 | |
| Other | 1,169 | |
| Total | 39,855 | |
| NET INCOME/(EXPENDITURE) | (2,893) | |
| TOTAL FUNDS CARRIED FORWARD | (2,893) | |
The notes form part of these financial statements
Page 4
Tesa's Rescue
| Balance Sheet | ||
|---|---|---|
| 30 September 2025 | ||
| Unrestricted | ||
| fund | ||
| Notes | £ | |
| CURRENT ASSETS | ||
| Debtors | 3 | 742 |
| Cash at bank | 246 | |
| CREDITORS | 988 | |
| Amounts falling due within one year | 4 | (3,101) |
| NET CURRENT ASSETS/(LIABILITIES) | (2,113) | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | (2,113) | |
| ACCRUALS AND DEFERRED INCOME | 6 | (780) |
| NET ASSETS | (2,893) | |
| FUNDS | 7 | |
| Unrestricted funds | (2,893) | |
| TOTAL FUNDS | (2,893) |
1 the Board of Trustees and authorised for issue on 27 April 2026 and were signed on its behalf by:
L Mataca - Trustee
The notes form part of these financial statements
Page 5
Tesa's Rescue
Notes to the Financial Statements for the Period 20 January 2025 to 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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.
Income
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.
Expenditure
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.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 30 September 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ended 30 September 2025.
3. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
£ 742
continued...
Page 6
Tesa's Rescue
Notes to the Financial Statements - continued for the Period 20 January 2025 to 30 September 2025
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| £ | ||
| Trade creditors | 1 | |
| Other creditors | 3,100 | |
| 3,101 | ||
| LOANS | ||
| An analysis of the maturity of loans is given below: | ||
| Amounts falling due within one year on demand: | £ | |
| Other loans | 3,100 | |
| ACCRUALS AND DEFERRED INCOME | ||
| Accruals and deferred income | £ 780 |
|
| MOVEMENT IN FUNDS | ||
| Unrestricted funds | Net movement in funds £ |
At 30.9.25 £ |
| General fund | (2,893) | (2,893) |
| TOTAL FUNDS | (2,893) | (2,893) |
5.
6. ACCRUALS AND DEFERRED INCOME
7. MOVEMENT IN FUNDS
Net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 36,962 (39,855) |
(2,893) |
| TOTAL FUNDS | 36,962 (39,855) |
(2,893) |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 30 September 2025.
Page 7
Tesa's Rescue
Detailed Statement of Financial Activities for the Period 20 January 2025 to 30 September 2025
£
| INCOME AND ENDOWMENTS Donations and legacies Donations Total incoming resources EXPENDITURE Charitable activities Sundries Vet bills and supplies Support costs Management Storage costs Finance Bank charges Governance costs Accountancy Total resources expended Net expenditure |
36,962 36,962 530 38,156 38,686 355 34 780 39,855 (2,893) |
|---|---|
This page does not form part of the statutory financial statements
Page 8