Charity number: 208493
MARJORIE COOTE ANIMAL CHARITY TRUST
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 17 |
Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025
| Trustees | Mrs J P Holah |
|---|---|
| LadyNeill DL | |
| Mrs S E Browne(resigned 11 November 2024) | |
| Mrs N C Baguley | |
| Mrs S D Neill | |
| Mr J M G Neill FCA(appointed 11 November 2024) | |
| Charity registered number 208493 Principal office Marjorie Coote Animal Charity Trust Barn Cottage Lindrick Common Worksop S81 8BA Contact Email: admin@mcacharity.org.uk Website: www.neillcharities.com/mcac Accountants BHP LLP Albert Works Sidney Street Sheffield S1 4RG Bankers National Westminster Bank plc 42 High Street Sheffield S1 2GE Solicitors Wrigleys Solicitors Derwent House 150 Arundel Gate Sheffield S1 2FN Investment advisors Rathbones 61 Napier Street Sheffield S11 8HA Independent examiner Rachel Heath FCCA DChA BHP LLP Albert Works Sidney Street Sheffield S1 4RG |
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the charity for the year ended 31 March 2025. The year end date was changed to 31 March during the prior period. This means that the prior period is 361 days rather than a full year and so the figures are not entirely comparable with the current year.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Trust Fund's 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 in October 2019).
Structure, governance and management
a. Constitution
The Trust arises from gifts made by Marjorie Wike Coote by a deed of settlement dated 12 December 1954. Mrs Coote's Trust named five registered charities as the original beneficiaries. However, even in her lifetime, the Trust widened its support to satisfy her wish to benefit any other charitable organisations which have as their main purpose the care and protection of horses, dogs or other animals or birds. Mrs Coote, who died in 1981, was the daughter of James Neill, the founder of the Sheffield hand tool manufacturer, and an Aunt of the late Sir Hugh Neill.
The Trustees who served during the year were: Mrs J P Holah Lady Neill DL Mrs S E Browne Mrs N C Baguley Mrs S D Neill Mr J M G Neill FCA
b. Methods of appointment or election of Trustees
Trustees are appointed by existing Trustees with the appointment being confirmed in writing.
All Trustees give of their time freely and no Trustee was remunerated in the year.
c. Financial risk management
The principal risks to which the charity is exposed are the security and performance of the investments and cash. The Trustees are satisfied that they have arrangements in place to mitigate those risks.
Objectives and activities
a. Policies and objectives
The Trust Fund is to be applied by the Trustees for the benefit of all or any of five named registered charities and of any other charitable organisation which has as its main purpose the care and protection of horses, dogs or other animals or birds.
Within these obligations it is the policy of the Trustees to concentrate on animal health and research and on the protection of the species, whilst continuing to apply a proportion of the income to general animal welfare.
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Objectives and activities (continued)
b. Public benefit
The Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. Details of the activities carried out to deliver a public benefit are set out in the Achievements and performance section below.
Achievements and performance
a. Main achievements of the charity
During the year, the Trustees provided grants totalling £180,500 to 55 organisations (2024: £181,500 to 63 organisations). Details of the grants made are set out in the notes to the accounts.
Financial review
a. Review of the period
The attached accounts show the current state of the charity's finances.
Total income for the year was £189,872 (2024: £176,248).
Total expenditure for the year was £211,890 (2024: £211,457). Investment management costs were £18,244 (2024: £20,310). Grants to institutions were £180,500 (2024: £181,500). Support costs were £13,146 (2024: £9,647).
Net income for the year was £65,437 (2024: £8,837 income) after taking into account the gain on investment assets of £87,455 (2024: gain of £44,046). There was a surplus on the unrestricted fund of £4,526 (2024: £8,839 surplus) and a surplus on the endowment fund of £60,911 (2024: £26,108 surplus).
Total funds carried forward at 31 March 2025 are £3,995,010 (2024: £3,929,573) of which endowment funds are £3,767,554 (2024: £3,706,643) and unrestricted funds are £227,456 (2024: £222,930).
The Trustees consider the overall finances of the charity to be sound.
b. Reserves policy
At 31 March 2025 the charity had unrestricted reserves amounting to £227,456 (2024: £222,930). The Trustees consider it to be prudent to hold income reserves of this order partly so that the level of grants in the immediate future can be sustained in the event of any unforeseen fall in incoming resources and partly to enable the Trustees to make one or more particularly substantial grants without prejudicing the normal pattern of grant making.
c. Going concern
There are no material uncertainties in relation to going concern. Further details about the adoption of the going concern basis are given in note 1.2 to the accounts.
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
d. Investment policy
The permanent endowment fund assets are held in quoted securities covering a diversified range of assets including Fixed Interest, UK and Overseas Equities, Commercial Property and Alternative Investments.
The investment objective is to maximise the funds of the charity through a mixture of the above assets, achieving a level of income commensurate to the asset mix and capital growth ahead of inflation over time. This objective should be achieved undertaking only a moderate level of risk.
The Trustees' investments are managed by the investment advisors on a discretionary basis.
e. Asset cover for funds
Note 11 sets out an analysis of the assets attributable to the various funds. These assets are sufficient to meet the charity's obligations on a fund by fund basis.
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 law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Signer ID: AGTM9HIZAX... Lady Neill DL
Date: 25/11/2025 GMT
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of Marjorie Coote Animal Charity Trust ('the charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no 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 charity as required by section 130 of the 2011 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.
Signed: Dated: 25/11/2025 GMT Signer ID: WKOLTHN6RI...
Rachel Heath FCCA DChA
BHP LLP Albert Works Sidney Street Sheffield S1 4RG
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
| Note Income and endowments from: Investments 2 Total income and endowments Expenditure on: Raising funds 3 Charitable activities: 4,5 Grants Support costs Total expenditure Net expenditure before net gains on investments Net gains on investments 8 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 189,872 189,872 - 180,500 13,146 193,646 (3,774) 8,300 4,526 222,930 4,526 227,456 |
Endowment funds 2025 £ - - 18,244 - - 18,244 (18,244) 79,155 60,911 3,706,643 60,911 3,767,554 |
Total funds 2025 £ 189,872 189,872 18,244 180,500 13,146 211,890 (22,018) 87,455 65,437 3,929,573 65,437 3,995,010 |
Total funds 2024 £ 176,248 |
|---|---|---|---|---|
| 176,248 20,310 181,500 9,647 |
||||
| 211,457 (35,209) 44,046 |
||||
| 8,837 3,920,736 8,837 |
||||
| 3,929,573 |
The Statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure amounts relate to continuing activities.
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
BALANCE SHEET
AS AT 31 MARCH 2025
| Note Fixed assets Investments 8 Current assets Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 9 Net current assets Total assets less current liabilities Total net assets Charity funds Endowment funds 10 Unrestricted funds 10 Total funds |
5,618 5,618 (4,177) |
2025 £ 3,993,569 3,993,569 1,441 3,995,010 3,995,010 3,767,554 227,456 3,995,010 |
9,071 9,071 (3,984) |
2024 £ 3,924,486 |
|---|---|---|---|---|
| 3,924,486 5,087 |
||||
| 3,929,573 | ||||
| 3,929,573 | ||||
| 3,706,643 222,930 |
||||
| 3,929,573 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Signer ID: AGTM9HIZAX...
Lady Neill DL
Date: 25/11/2025 GMT
The notes on pages 8 to 17 form part of these financial statements.
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 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) (published in October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Marjorie Coote Animal Charity Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling, which is the functional currency of the charity and rounded to the nearest £.
1.2 Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months from authorising these financial statements.
The charity has sufficient reserves to enable it to continue for the foreseeable future. Therefore, the trustees believe it is appropriate for the financial statements to be prepared on the going concern basis.
1.3 Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
1.4 Expenditure
Expenditure is included on an accruals basis inclusive of any irrecoverable VAT.
Grants payable are charged in the period when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the period-end are noted as a commitment, but not accrued as expenditure.
All governance and secretarial costs are akin to support costs under the Charities SORP (FRS 102). All costs other than investment fees are therefore shown as support costs under charitable expenditure.
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. Accounting policies (continued)
1.4 Expenditure (continued)
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
1.5 Taxation
The charity is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charity for UK income tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Income Tax Act 2007, Part 10 s521 – s537 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
1.6 Investments
Investments are included at their market value on 31 March and the unrealised net gains or losses arising from the revaluation are recognised in the Statement of Financial Activities.
1.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.8 Liabilities and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
1.9 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.10 Fund accounting
Permanent Endowment Fund
This fund represents the value of the original gift to the charity in 1954, together with the net investment gains, realised and unrealised, since that time. As these funds cannot be used for distributions and can be held in perpetuity they are treated as a permanent endowment.
Unrestricted Income Fund
These are the reserves which the Trustees are free to use in accordance with the charity's objectives.
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Document ID: bb23b0744efea4445ad7dc8ac9b8c6e203de8cd5711d7c28d596a5022fee7e9b
MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2. Investment income
| Income from listed investments Interest receivable Total 2024 |
Unrestricted funds 2025 £ 188,782 1,090 189,872 176,248 |
Total funds 2025 £ 188,782 1,090 189,872 176,248 |
Total funds 2024 £ 174,820 1,428 |
|---|---|---|---|
| 176,248 | |||
3. Raising funds
| Investment management costs Total 2024 |
Endowment funds 2025 £ 18,244 20,310 |
Total funds 2025 £ 18,244 20,310 |
Total funds 2024 £ 20,310 |
|---|---|---|---|
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4. Grants payable
| Grants Total 2024 Grants comprise: Amphibian & Reptile Conservation Animals Asia Foundation Animal Free Research UK Avon Wildlife Trust Barn Owl Trust (The) Bat Conservation Trust Bath Cats & Dogs Home Bats without Borders Battersea Dogs & Cats Home Brent Lodge Bird & Wildlife Trust Bristol Zoological Society Brooke Hospital for Animals (The) Buglife - The Invertebrate Conservation Trust Cetacean Research & Rescue Unit (CRRU) Cheetah Conservation Fund UK Chester Zoo Cuan Wildlife Rescue David Shepherd Wildlife Foundation (The) Donkey Sanctuary (The) Durham Wildlife Trust Durrell Wildlife Conservation Trust |
Unrestricted funds 2025 £ 180,500 181,500 |
Total funds 2025 £ 180,500 181,500 2025 £ 3,000 3,000 1,000 - 2,000 1,000 - - - - 5,000 5,000 2,000 8,000 - 5,000 1,000 3,000 2,000 - 3,000 |
Total funds 2024 £ 181,500 |
|---|---|---|---|
| 2024 £ 3,000 - - 3,000 - - 2,000 1,000 1,000 1,000 - 5,000 2,000 6,500 4,000 5,000 1,000 3,000 2,000 3,000 3,000 |
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4. Grants payable - continued
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Endangered Species Protection Agency | - | 3,000 |
| Environmental Investigation Agency UK (EIA) | 5,000 | 5,000 |
| European Squirrel Initiative | 3,000 | 2,000 |
| Ferne Animal Sanctuary (The) | - | 500 |
| Flicka Foundation (The) | - | 1,000 |
| FRAME | 1,000 | 1,500 |
| Friends of Inti Wara Yassi | 2,000 | 2,000 |
| Galapagos Conservation Trust | - | 3,000 |
| Gambia Horse & Donkey Trust | - | 1,500 |
| Guide Dogs for the Blind Association (The) | 2,000 | - |
| Harper Asprey Wildlife Rescue | 1,000 | 5,000 |
| HART Wildlife Rescue | 1,000 | - |
| Hedgepigs and Hoglets Rescue | 2,000 | - |
| Helping Rhinos | - | 3,000 |
| Horse Aid Care Knowledge | 1,000 | - |
| Humane Society International UK (The) | 3,000 | 2,000 |
| International Animal Rescue | - | 1,000 |
| IOSF (International Otter Survival Fund) | 2,000 | 2,000 |
| Mare and Foal Sanctuary | - | 1,000 |
| Marine Conservation Society | - | 5,000 |
| Marwell Wildlife | 2,000 | - |
| Mayhew Animal Home | 1,000 | 1,000 |
| Moorland Mousie Trust (The) | 2,000 | 2,000 |
| Nature's SAFE | 5,000 | 5,000 |
| New Arc Wildlife Rescue | 2,000 | - |
| Newlife Horse Care Sanctuary | - | 1,000 |
| Nowzad Dogs Charity | - | 1,000 |
| Oak Tree Animals Charity | 1,000 | - |
| PDSA (Sheffield) | 15,000 | 10,000 |
| Prevent Unwanted Pets PUP Fleetwood | 1,000 | 1,000 |
| Rainforest Concern | 2,000 | 2,000 |
| RainRescue | - | 2,000 |
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4. Grants payable - continued
| Royal Veterinary College Animal Care Trust (The) Royal Zoological Society of Scotland RSPCA Sheffield Safe Haven for Donkeys in the Holy Land Save the Rhino International Secret World Wildlife Rescue Sheffield & Rotherham Wildlife Trust Songbird Survival South of Scotland Wildlife Hospital Southern Thailand Elephant Foundation SPANA Street Paws StreetVet Sumatran Orangutan Society Support Dogs Team Poundie Thornberry Animal Sanctuary Tigers4Ever Tusk Trust UK Wild Otter Trust Wildfowl & Wetlands Trust Wild Planet Trust Wild Welfare World Animal Protection World Horse Welfare Worldwide Veterinary Service WWF-UK Zoological Society of London |
2025 £ 10,000 2,000 15,000 2,000 3,000 - - - 1,000 3,000 3,000 1,000 - 2,000 10,000 1,000 - 2,500 5,000 2,000 3,000 3,000 2,000 5,000 - 2,000 5,000 - 180,500 |
2024 £ 10,000 1,500 - 2,000 2,000 3,000 2,000 1,000 1,000 4,000 - - 4,000 - 8,000 1,000 5,000 2,000 5,000 - - 1,000 2,000 5,000 2,000 2,000 5,000 3,000 |
|---|---|---|
| 181,500 |
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
5. Support costs
| Accountancy charges Independent examination charges Bank charges Administration costs |
2025 £ 3,575 602 82 8,887 13,146 |
2024 £ 3,410 574 48 5,615 |
|---|---|---|
| 9,647 |
6. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024: £nil).
During the year ended 31 March 2025, expenses totalling £79 were reimbursed or paid directly to 1 Trustee (2024 - £135 to 1 Trustee) in respect of postage, stationery and meeting costs during the year.
7. Employees
There were no employees during either period.
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8. Fixed asset investments
| Unrestricted funds |
Endowment funds |
Total 2025 |
Total 2024 |
|
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Listed investments | ||||
| At 1 April 2024 | 138,812 | 3,687,880 | 3,826,692 | 3,795,033 |
| Additions | 19,971 | 744,081 | 764,052 | 532,749 |
| Disposals | (19,766) | (730,719) | (750,485) | (545,136) |
| Revaluations | 8,300 | 79,155 | 87,455 | 44,046 |
| At 31 March 2025 | 147,317 | 3,780,397 | 3,927,714 | 3,826,692 |
| Investment cash | 61,261 | 4,594 | 65,855 | 97,794 |
| At 31 March 2025 | 208,578 | 3,784,991 | 3,993,569 | 3,924,486 |
| Historical cost | 205,055 | 3,098,523 | 3,303,578 | 3,392,081 |
9. Creditors: Amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals | 4,177 | 3,984 |
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
| 10. Statement of funds Statement of funds - current year Unrestricted funds General funds Endowment funds Permanent endowment fund Total of funds Statement of funds - prior year Unrestricted funds General funds Endowment funds Permanent endowment fund Total of funds |
Balance at 1 April 2024 £ 222,930 3,706,643 3,929,573 Balance at 6 April 2023 £ 240,201 3,680,535 3,920,736 |
Income £ 189,872 - 189,872 Income £ 176,248 - 176,248 |
Expenditure £ (193,646) (18,244) (211,890) Expenditure £ (191,147) (20,310) (211,457) |
Gains/ (Losses) £ 8,300 79,155 87,455 Gains/ (Losses) £ (2,372) 46,418 44,046 |
Balance at 31 March 2025 £ 227,456 |
|---|---|---|---|---|---|
| 3,767,554 | |||||
| 3,995,010 | |||||
| Balance at 31 March 2024 £ 222,930 |
|||||
| 3,706,643 | |||||
| 3,929,573 |
Descriptions for the above funds can be found in the accounting policy in note 1.10.
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MARJORIE COOTE ANIMAL CHARITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Fixed asset investments Current assets Creditors due within one year Total Analysis of net assets between funds - prior year Fixed asset investments Current assets Creditors due within one year Total |
Unrestricted funds 2025 £ 208,578 23,055 (4,177) 227,456 Unrestricted funds 2024 £ 211,159 15,755 (3,984) 222,930 |
Endowment funds 2025 £ 3,784,991 (17,437) - 3,767,554 Endowment funds 2024 £ 3,713,327 (6,684) - 3,706,643 |
Total funds 2025 £ 3,993,569 5,618 (4,177) 3,995,010 Total funds 2024 £ 3,924,486 9,071 (3,984) 3,929,573 |
|---|---|---|---|
12. Related party transactions
There are no related party transactions during the year (2024: £nil).
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