REGISTERED COMPANY NUMBER: 04102882 (England and Wales)
REGISTERED CHARITY NUMBER: 254642-1
The Oxfordshire Animal Sanctuary
Report of the Trustees and
Financial Statements for the Year Ended 30 September 2025
The Oxfordshire Animal Sanctuary
Contents of the Financial Statements for the Year Ended 30 September 2025
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Report of the independent auditors |
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Statement of financial activities |
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Balance sheet |
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Cash flow statement |
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Notes to the cash flow statement |
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Notes to the financial statements |
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The Oxfordshire Animal Sanctuary (Registered number: 04102882)
Report of the Trustees
for the Year Ended 30 September 2025
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwith the
financialstatementsofthecharityfortheyearended30September2025.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheir accounts
inaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
TheobjectivesofthecharityaretheestablishmentandmaintenanceofaSanctuarywhereunwantedorstraydogs,cats and
rabbitscanbereceivedatalltimesandtofindgoodpermanenthomesforsuchanimalsor,ifunsuccessful,tokeepthem in
the sanctuary for the rest of their lives so long as it is practical to do so.
Thepolicyof the charitycontinuesto be to seekthe necessaryfinanceandsupportto continueto operatethe Sanctuaryso as
to comply with the above objectives.
Public benefit
Ourstatedobjectivesandactivitiesdeliverpublicbenefitbypromotinghumanmoralitythroughtheencouragement of
kindnesstoanimalsanddiscouragingcrueltytoanimals.Byrehominganimals,weseektocreatehappyhomesfor humans
and animals alike.
WehavereferredtotheguidancecontainedintheCharityCommissionsgeneralguidanceonpublicbenefitwhen reviewing
our aims and objectives in planning our future activities.
STRATEGIC REPORT
Achievements and performance
Charitable activities
Thetrusteesconsiderthattheoverallperformanceofthecharityduringtheyearhasbeensatisfactory.Overtheperiod 134
dogs were adopted, 571 cats were found new homes and 39 rabbits were rehomed.
The staff at the Sanctuary should again be congratulated on their continuing level of hard work in their care of the animals.
Thecharitywouldnotbeabletoprovidetheserviceofcaringforanimalswithoutthevaluableassistanceofthe numerous
willing supporters and volunteers.
Financial review
Investment policy and objectives
Thecharity'sinvestmentfundsareheldintheformofashareportfoliowhichisreflectedinnote14.Bankdeposit accounts
arealsoheldandthisprovidesforbothinvestmentandimmediateaccess,atthesametimeensuringareasonablerate of
interest on the deposit funds held.
Current year
Totalincomingresourcesamountedto£1,757,045(2024£1,696,565),ofwhichlegaciesaccountedfor£659,899 (2024
£660,373).Thetotalrealisedgainonshareinvestmentsamountedto£16,790(2024£335).Totalresourcesexpended were
£1,328,579(2024£1,304,985)andthishasresultedinasurplusfortheyearof£445,256(2024£391,915),before unrealised
gains.
Unrealised gains represent the increase or (decrease) in market value of investments held that are not yet sold.
Net current assets have increased from £1,092,890 to £1,446,864
Reserves at the end of the financial period equal £3,109,453 (2024 £2,629,997)
Reserves policy
Giventheunpredictablenatureofincomingresourcesrelatingtolegacies,itisnowthepolicyofthecharitytoaim to
maintainunrestrictedfundsatalevelwhichequatestoatleast36monthsunrestrictedexpenditure.Thisshouldthen provide
sufficient funds to cover management and administrative support costs.
Page 1
The Oxfordshire Animal Sanctuary (Registered number: 04102882)
Report of the Trustees for the Year Ended 30 September 2025
STRATEGIC REPORT
Future plans
Fundraisingandpublicityinitiativesareplannedinordertocontinuetospreadthewordregardingthevaluableworkof the
charity in these difficult economic times.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
TheOxfordshireAnimalSanctuaryisacompanylimitedbyguaranteeandaregisteredcharitygovernedbyits Memorandum
and Articles of Association. The company was incorporated on 6 November 2000 and registered as a charity on 14 April 2003.
Recruitment and appointment of new trustees
Whenavacancyarises,newtrusteesareappointedbytheexistingtrustees.Thenewtrusteeisgenerallyonlyselectedon the
basis of his or her known support for the aims of the charity and typically this support will have existed for a number of years.
Organisational structure
Thecharityismanagedbythetrustees.Thecharityemploysamanagerwhoisresponsibleforthedaytodayrunningof the
Sanctuaryaswellasotheroperationalduties.Abodyofemployeeslookaftertheanimals.Managersareemployedto run
eachoftheshops.TheShopmanagersreporttotheRetaildevelopmentmanagerwhooverseesallretailshop operations.
Volunteers are also utilised to assist the Sanctuary manager and the shops.
Induction and training of new trustees
Theinductionandtrainingofnewtrusteesinvolvesmakingthemawareoftheirresponsibilities,thegoverningdocument and
the administrative procedures of the charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
04102882 (England and Wales)
Registered Charity number
254642-1
Registered office
The Village Green
Watlington Road
Stadhampton
Oxfordshire
OX44 7UB
Trustees
Mr C M Andrews (Chairman)
Mrs S M Hodby (Secretary) (resigned 30.9.25)
Mr K E Cross (resigned 30.9.25)
Ms M R Herring (Vice Chair)
Mr C Mccreedy
Ms K Simpson (resigned 31.3.25)
Mrs J Parkin-Morse
Mrs C Dawson
Mr G Parkinson (Treasurer)
Company Secretary
Linnells Secretarial Services Limited
Auditors
Cunnington & Co Limited
Edward House
Grange Business Park
Whetstone
Leicestershire
LE8 6EP
Page 2
The Oxfordshire Animal Sanctuary (Registered number: 04102882)
Report of the Trustees for the Year Ended 30 September 2025
REFERENCE AND ADMINISTRATIVE DETAILS Bankers
Barclays Bank Plc
211-213 Banbury Road
Oxford
OX2 7HH
Solicitors
Blake Lapthorn
Seacourt Tower
West Way
Botley
Oxford
OX2 0FB
Accountants
Rachel Rahman Limited
Chartered Certified Accountants
178 The Moors
Kidlington
Oxford
OX5 2AD
TRUSTEES' RESPONSIBILITY STATEMENT
Thetrustees(whoarealsothedirectorsofTheOxfordshireAnimalSanctuaryforthepurposesofcompanylaw) are
responsibleforpreparingtheReportofthetrusteesandthefinancialstatementsinaccordancewithapplicablelaw and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Companylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyear.Underthatlaw,thetrustees have
electedtopreparethefinancialstatementsinaccordancewithUnitedKingdomGenerallyAcceptedAccounting Practice
(United Kingdom Accounting Standards and applicable law).
Undercompanylawthetrusteesmustnotapprovethefinancialstatementsunlesstheyaresatisfiedthattheygiveatrue and
fairviewofthestateofaffairsofthecharitablecompanyandoftheincomingresourcesandapplicationof resources,
includingtheincomeandexpenditure,ofthecharitablecompanyforthatperiod.Inpreparingthosefinancialstatements, the
trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatanytime the
financialpositionofthecharitablecompanyandtoenablethemtoensurethatthefinancialstatementscomplywith the
CompaniesAct2006.Theyarealsoresponsibleforsafeguardingtheassetsofthecharitablecompanyandhencefor taking
reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
-
there is no relevant audit information of which the charitable company's auditors are unaware; and
-
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
AUDITORS
The auditors, Cunnington & Co Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Page 3
The Oxfordshire Animal Sanctuary (Registered number: 04102882)
Report of the Trustees for the Year Ended 30 September 2025
Reportofthetrustees,incorporatinga Strategicreport,approvedbyorderoftheboardoftrustees,asthecompany directors,
on 29 June 2026 and signed on the board's behalf by:
Mr C M Andrews - Trustee
Page 4
Report of the Independent Auditors to the Members of
The Oxfordshire Animal Sanctuary
Opinion
WehaveauditedthefinancialstatementsofTheOxfordshireAnimalSanctuary(the'charitablecompany')fortheyear ended
30 September2025whichcomprisetheStatementof financialactivities,theBalancesheet,theCashflowstatementand notes
tothefinancialstatements,includingasummaryofsignificantaccountingpolicies.Thefinancialreportingframeworkthat has
beenappliedintheirpreparationisapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdom Generally
Accepted Accounting Practice).
-
In our opinion the financial statements:
-
give a true and fair view of the state of the charitable company's affairs as at 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK))andapplicablelaw. Our
responsibilitiesunderthosestandardsarefurtherdescribedintheAuditors'responsibilitiesfortheauditofthe financial
statementssectionofourreport.Weareindependentofthecharitablecompanyinaccordancewiththeethical requirements
thatarerelevanttoourauditofthefinancialstatementsintheUK,includingtheFRC'sEthicalStandard,andwehave fulfilled
ourotherethicalresponsibilitiesin accordancewiththeserequirements.We believethatthe auditevidencewe have obtained
is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcernbasisofaccountingin the
preparation of the financial statements is appropriate.
Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelatingtoeventsorconditions that,
individuallyorcollectively,maycastsignificantdoubtonthecharitablecompany'sabilitytocontinueasa goingconcernfor a
period of at least twelve months from when the financial statements are authorised for issue.
Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribedinthe relevant
sections of this report.
Other information
Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisestheinformationincludedin the
Annual report, other than the financial statements and our Report of the independent auditors thereon.
Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttotheextentotherwise explicitly
stated in our report, we do not express any form of assurance conclusion thereon.
Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationand,indoing so,
considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatementsorourknowledgeobtained in
theauditorotherwiseappearstobemateriallymisstated.Ifweidentifysuchmaterialinconsistenciesorapparent material
misstatements,wearerequiredtodeterminewhetherthisgivesrisetoamaterialmisstatementinthefinancial statements
themselves.If,basedontheworkwehaveperformed,weconcludethatthereisamaterialmisstatementofthis other
information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the Report of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the Report of the trustees has been prepared in accordance with applicable legal requirements.
Page 5
Report of the Independent Auditors to the Members of
The Oxfordshire Animal Sanctuary
Matters on which we are required to report by exception
In thelightof theknowledgeandunderstandingof thecharitablecompanyanditsenvironmentobtainedin thecourseof the
audit, we have not identified material misstatements in the Report of the trustees.
WehavenothingtoreportinrespectofthefollowingmatterswheretheCompaniesAct2006requiresustoreporttoyou if,
in our opinion:
-
adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of trustees' remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
AsexplainedmorefullyintheTrustees'responsibilitiesstatement,thetrustees(whoarealsothedirectorsofthe charitable
companyforthepurposesofcompanylaw)areresponsibleforthepreparationofthefinancialstatementsandfor being
satisfiedthattheygiveatrueandfairview,andforsuchinternalcontrolasthetrusteesdetermineisnecessarytoenable the
preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparingthe financialstatements,the trusteesareresponsiblefor assessingthe charitablecompany'sabilityto continue as
agoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthegoingconcernbasisof accounting
unlessthetrusteeseitherintendtoliquidatethecharitablecompanyortoceaseoperations,orhavenorealistic alternative
but to do so.
Our responsibilities for the audit of the financial statements
Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefreefrom material
misstatement,whetherduetofraudorerror,andtoissueaReportoftheindependentauditorsthatincludesour opinion.
Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconductedinaccordancewith ISAs
(UK)willalwaysdetecta materialmisstatementwhenitexists.Misstatementscanarisefromfraudorerrorandare considered
materialif,individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisionsof users
taken on the basis of these financial statements.
Irregularities,includingfraud,areinstancesofnon-compliancewithlawsandregulations.Wedesignproceduresinline with
ourresponsibilities,outlinedabove,todetectmaterialmisstatementsinrespectofirregularities,includingfraud.Theextent to
which our procedures are capable of detecting irregularities, including fraud is detailed below:
Aspartofdesigningouraudit,wedeterminedmaterialityandassessedtherisksofmaterialmisstatementinthe financial
statements,includinghowfraudmayoccurbyenquiringofmanagementofitsownconsiderationoffraud.Wedid not
identify any key audit matters relating to irregularities, including fraud.
AfurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedontheFinancial Reporting
Council'swebsiteatwww.frc.org.uk/auditorsresponsibilities.ThisdescriptionformspartofourReportofthe Independent
Auditors.
Page 6
Report of the Independent Auditors to the Members of The Oxfordshire Animal Sanctuary
Use of our report
Thisreportismadesolelytothecharitablecompany'smembers,asabody,inaccordancewithChapter3ofPart16of the
CompaniesAct2006.Ourauditworkhasbeenundertakensothatwe mightstateto the charitablecompany'smembers those
matterswearerequiredtostatetotheminanauditors'reportandfornootherpurpose.Tothefullestextentpermitted by
law,wedonotacceptorassumeresponsibilitytoanyoneotherthanthecharitablecompanyandthecharitable company's
members as a body, for our audit work, for this report, or for the opinions we have formed.
Graham Smith FCCA, CMgr, FCMI (Senior Statutory Auditor)
for and on behalf of Cunnington & Co Limited
Edward House
Grange Business Park
Whetstone
Leicestershire
LE8 6EP
29 June 2026
Page 7
The Oxfordshire Animal Sanctuary
Statement of Financial Activities for the Year Ended 30 September 2025
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Animal welfare income
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Animal welfare costs
Sanctuary establishment costs
Other
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
fund
£
1,224,366
111,195
377,003
44,481
1,757,045
286,731
225,635
673,638
141,754
1,327,758
16,790
446,077
34,200
480,277
2,623,522
3,103,799 |
Restricted
funds
£
-
-
-
-
-
-
-
821
-
821
-
(821)
-
(821)
6,475
5,654 |
2025
Total
funds
£
1,224,366
111,195
377,003
44,481
1,757,045
286,731
225,635
674,459
141,754
1,328,579
16,790
445,256
34,200
479,456
2,629,997
3,109,453 |
2024
Total
funds
£
1,153,100
107,862
392,349
43,254 |
|
|
|
|
1,696,565 |
|
|
|
|
285,926
224,395
657,136
137,528 |
|
|
|
|
1,304,985 |
|
|
|
|
335 |
|
|
|
|
391,915
80,258 |
|
|
|
|
472,173
2,157,824 |
|
|
|
|
2,629,997 |
The notes form part of these financial statements
Page 8
The Oxfordshire Animal Sanctuary (Registered number: 04102882)
Balance Sheet
30 September 2025
Notes
FIXED ASSETS
Tangible assets
13
Investments
14
CURRENT ASSETS
Stocks
15
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Unrestricted
fund
£
763,287
894,648
1,657,935
7,482
773,490
721,735
1,502,707
(56,843)
1,445,864
3,103,799
3,103,799 |
Restricted
funds
£
4,654
-
4,654
-
-
1,000
1,000
-
1,000
5,654
5,654 |
2025
Total
funds
£
767,941
894,648
1,662,589
7,482
773,490
722,735
1,503,707
(56,843)
1,446,864
3,109,453
3,109,453
3,103,799
5,654
3,109,453 |
2024
Total
funds
£
694,392
842,715 |
|
|
|
|
1,537,107
7,938
642,842
508,795 |
|
|
|
|
1,159,575
(66,685) |
|
|
|
|
1,092,890 |
|
|
|
|
2,629,997 |
|
|
|
|
2,629,997 |
|
|
|
|
2,623,522
6,475 |
|
|
|
|
2,629,997 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon29June2026andwere signed
on its behalf by:
Mr C M Andrews - Trustee
The notes form part of these financial statements
Page 9
The Oxfordshire Animal Sanctuary
Cash Flow Statement for the Year Ended 30 September 2025
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Purchase of fixed asset investments
Sale of fixed asset investments
Interest received
Net cash (used in)/provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period |
2025
£
296,368
296,368
(125,968)
(86,252)
85,309
44,481
(82,430)
213,938
508,795
722,735 |
2024
£
(74,340)
(74,340)
(53,388)
(71,065)
83,356
43,254
2,157
(72,183)
580,978
508,795 |
|
|
|
The notes form part of these financial statements
Page 10
The Oxfordshire Animal Sanctuary
Notes to the Cash Flow Statement
for the Year Ended 30 September 2025
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
Net income for the reporting period (as per the Statement of financial
activities)
Adjustments for:
Depreciation charges
Gain on investments
Interest received
Decrease/(increase) in stocks
Increase in debtors
Decrease in creditors
Net cash provided by/(used in) operations |
2025
£
445,256
52,417
(16,790)
(44,481)
456
(130,648)
(9,842)
296,368 |
2024
£
391,915
49,922
(335)
(43,254)
(108)
(457,157)
(15,323) |
|
|
(74,340) |
2. |
ANALYSIS OF CHANGES IN NET FUNDS |
|
|
|
|
|
At 1.10.24 |
Cash flow |
At 30.9.25 |
|
|
£ |
£ |
£ |
|
Net cash |
|
|
|
|
Cash at bank and in hand |
508,795 |
213,940 |
722,735 |
|
|
508,795 |
213,940 |
722,735 |
|
Total |
508,795 |
213,940 |
722,735 |
The notes form part of these financial statements
Page 11
The Oxfordshire Animal Sanctuary
Error Messages from the Cash Flow Statement for the Year Ended 30 September 2025
** CURRENT YEAR - MOVEMENT IN CASH AND CASH EQUIVALENTS AS CALCULATED IN CASH FLOW STATEMENT DOES NOT AGREE TO MOVEMENT PER BALANCE SHEET
COMPARE MOVEMENT ON CASH FLOW STATEMENT 213,938
TOMOVEMENT PER BALANCE SHEET
CASH AND CASH EQUIVALENTS
213,940
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements
for the Year Ended 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCompanies Act
2006.Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention,withtheexception of
investments which are included at market value.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthe charity
tothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandthe amount
oftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeen classified
underheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedto particular
headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property- 4% on cost
Improvements to property- 4% on cost
Equipment & kennels- 15% on reducing balance
Motor vehicles- 25% on reducing balance
Stocks
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsoleteand slow
moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof thecharity.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.
Hire purchase and leasing commitments
RentalspaidunderoperatingleasesarechargedtotheStatementoffinancialactivitiesonastraightlinebasis over
the period of the lease.
Pension costs and other post-retirement benefits
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Value added tax
Valueaddedtaxisrecoverablebythecharityandassuchisexcludedfromtherelevantincomeandcostsin the
Statement of Financial Activities.
Investments
Investmentsheldasfixedassetsarerevaluedatmid-marketvalueatthebalancesheetdate.TheStatement of
Financial Activities includes the net gains or losses arising on revaluation.
continued...
Page 13
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
2.
DONATIONS AND LEGACIES
Legacies
Subscriptions & donations
3.
OTHER TRADING ACTIVITIES
Shop income
4.
INVESTMENT INCOME
Deposit account interest
UK listed investments
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Takings - Stadhampton
Animal welfare income
6.
RAISING FUNDS
Other trading activities
Staff costs
Rent of shops & storage
Rates - shops
Light & heat - shops
Telephone - shops
Insurance - shops
Repair & maintenance - shops
Waste disposal - shops
General expenses - shops |
2025
£
659,899
564,467
1,224,366
2025
£
377,003
2025
£
18,006
26,475
44,481
2025
£
111,195
2025
£
191,037
61,955
3,865
3,299
-
1,900
3,532
12,190
8,953
286,731 |
2025
£
659,899
564,467
1,224,366
2025
£
377,003
2025
£
18,006
26,475
44,481
2025
£
111,195
2025
£
191,037
61,955
3,865
3,299
-
1,900
3,532
12,190
8,953
286,731 |
2024
£
660,373
492,727 |
2024
£
660,373
492,727 |
2024
£
660,373
492,727 |
|
|
|
1,153,100 |
|
|
|
|
|
|
|
2024
£
392,349 |
|
|
|
|
|
2024
£
17,292
25,962 |
|
|
|
|
|
43,254 |
|
|
|
|
|
2024
£
107,862 |
|
|
|
|
|
2024
£
181,554
68,502
3,691
5,842
400
2,417
2,298
12,334
8,888 |
|
|
|
|
|
285,926 |
continued...
Page 14
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
7. CHARITABLE ACTIVITIES COSTS
Animal welfare costs
Sanctuary establishment costs
8.
SUPPORT COSTS
Other resources expended
Sanctuary establishment costs |
Direct
Costs
£
225,635
585,864
811,499 |
Support
costs (see
note 8)
Totals
£
£
-
225,635
88,595
674,459
88,595
900,094
Governance
costs
£
141,754
88,595
230,349 |
|
|
|
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
2025 |
2024 |
|
£ |
£ |
Auditors' remuneration |
5,000 |
5,000 |
Depreciation - owned assets |
52,419 |
49,922 |
Hire of plant and machinery |
5,229 |
7,124 |
Legal & Professional fees |
9,733 |
9,832 |
Accountancy & bookkeeping |
50,856 |
48,863 |
10. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30September2025norfortheyear ended
30 September 2024.
Trustees' expenses
Expenses were reimbursed to Mr C M Andrews amounting to £556.14
Being £238.15 for a subscription for Zoom and £317.99 for longstanding retirement gifts.
In 2024 expenses were reimbursed to trustees amounting to £NIL.
continued...
Page 15
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
11. STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Sanctuary
Shop management
No employees received emoluments in excess of £60,000. |
|
2025
£
657,460
11,081
668,541
2025
18
8
26 |
|
2024
£
627,793
10,757 |
|
|
|
|
638,550 |
|
|
|
|
2024
19
9
28 |
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Animal welfare income
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Animal welfare costs
Sanctuary establishment costs
Other
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward |
Unrestricted
fund
£
1,153,100
107,862
392,349
43,254
1,696,565
285,926
224,395
656,169
137,528
1,304,018
335
392,882
80,258
473,140
2,150,382 |
Restricted
funds
£
-
-
-
-
-
-
-
967
-
967
-
(967)
-
(967)
7,442 |
Total
funds
£
1,153,100
107,862
392,349
43,254 |
|
|
|
1,696,565 |
|
|
|
285,926
224,395
657,136
137,528 |
|
|
|
1,304,985 |
|
|
|
335 |
|
|
|
391,915
80,258 |
|
|
|
472,173
2,157,824 |
continued...
Page 16
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
TOTAL FUNDS CARRIED FORWARD
13.
TANGIBLE FIXED ASSETS
Improvements
Freehold
to
property
property
£
£
COST
At 1 October 2024
702,153
135,805
Additions
-
114,520
At 30 September 2025
702,153
250,325
DEPRECIATION
At 1 October 2024
267,426
10,661
Charge for year
20,086
10,013
At 30 September 2025
287,512
20,674
NET BOOK VALUE
At 30 September 2025
414,641
229,651
At 30 September 2024
434,727
125,144 |
Unrestricted
fund
£
2,623,522
Equipment
& kennels
£
508,042
11,448
519,490
377,755
21,261
399,016
120,474
130,287 |
|
Restricted
funds
£
6,475
Motor
vehicles
£
17,465
-
17,465
13,231
1,059
14,290
3,175
4,234 |
Total
funds
£ |
|
|
|
|
2,629,997 |
|
|
|
|
Totals
£
1,363,465
125,968
1,489,433
669,073
52,419
721,492
767,941
694,392 |
Included in cost of freehold property is freehold land of £200,000 (2024 £200,000) which is not depreciated.
Thetrusteesareoftheopinionthatthecurrentmarketvalueofthefreeholdlandandbuildingsisgreaterthan the
carryingvalueintheaccounts.However,asnoimminentsaleoftheseassetsisanticipated,thetrusteesconsider that
obtainingacurrentmarketvaluewouldincuradditionalcostswhichwouldnotbenefittheoperationalcapacityof the
charity.
14. FIXED ASSET INVESTMENTS
FIXED ASSET INVESTMENTS |
|
|
Listed |
|
investments |
|
£ |
MARKET VALUE |
|
At 1 October 2024 |
744,425 |
Additions |
86,252 |
Disposals |
(68,519) |
At 30 September 2025 |
762,158 |
PROVISIONS |
|
At 1 October 2024 |
(98,290) |
Provision for year |
(34,200) |
At 30 September 2025 |
(132,490) |
NET BOOK VALUE |
|
At 30 September 2025 |
894,648 |
At 30 September 2024 |
842,715 |
continued...
Page 17
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
14. FIXED ASSET INVESTMENTS - continued
There were no investment assets outside the UK.
15. STOCKS
Stocks
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
VAT
Prepayments and accrued income
Rent deposits
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accrued expenses |
|
2025
£
7,482
2025
£
727,772
19,591
15,752
10,375
773,490
2025
£
35,367
12,976
8,500
56,843 |
|
2024
£
7,938
2024
£
586,829
31,073
15,565
9,375 |
2024
£
7,938 |
|
|
|
|
642,842 |
|
|
|
|
|
2024
£
47,374
10,811
8,500 |
|
|
|
|
|
66,685 |
|
18. LEASING AGREEMENTS
RentalspayableunderoperatingleasesarechargedintheStatementofFinancialActivitiesonastraightline basis
over the lease term.
19. MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Exercise area
Kennel heating
Kennels
Dog wash shed
Dog memorial garden
TOTAL FUNDS |
At
1.10.24
£
2,623,522
1,172
3,534
416
353
1,000
6,475
2,629,997 |
Net
movement
in funds
£
480,277
(176)
(530)
(62)
(53)
-
(821)
479,456 |
At
30.9.25
£
3,103,799
996
3,004
354
300
1,000 |
|
|
|
5,654 |
|
|
|
3,109,453 |
continued...
Page 18
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
19. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Exercise area
Kennel heating
Kennels
Dog wash shed
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Exercise area
Kennel heating
Kennels
Dog wash shed
Dog memorial garden
TOTAL FUNDS |
Incoming
resources
£
1,757,045
-
-
-
-
-
1,757,045 |
Resources
expended
£
(1,327,758)
(176)
(530)
(62)
(53)
(821)
(1,328,579)
At
1.10.23
£
2,150,382
1,379
4,158
490
415
1,000
7,442
2,157,824 |
Gains and
losses
£
50,990
-
-
-
-
-
50,990
Net
movement
in funds
£
473,140
(207)
(624)
(74)
(62)
-
(967)
472,173 |
Movement
in funds
£
480,277
(176)
(530)
(62)
(53)
(821)
479,456
At
30.9.24
£
2,623,522
1,172
3,534
416
353
1,000
6,475
2,629,997 |
|
|
|
|
|
continued...
Page 19
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
19. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
1,696,565
(1,304,018)
Restricted funds
Exercise area
-
(207)
Kennel heating
-
(624)
Kennels
-
(74)
Dog wash shed
-
(62)
-
(967)
TOTAL FUNDS
1,696,565
(1,304,985)
A current year 12 months and prior year 12 months combined position is as follows:
At
1.10.23
£
Unrestricted funds
General fund
2,150,382
Restricted funds
Exercise area
1,379
Kennel heating
4,158
Kennels
490
Dog wash shed
415
Dog memorial garden
1,000
7,442
TOTAL FUNDS
2,157,824 |
Gains and
losses
£
80,593
-
-
-
-
-
80,593
Net
movement
in funds
£
953,417
(383)
(1,154)
(136)
(115)
-
(1,788)
951,629 |
Movement
in funds
£
473,140
(207)
(624)
(74)
(62)
(967)
472,173
At
30.9.25
£
3,103,799
996
3,004
354
300
1,000
5,654
3,109,453 |
|
|
|
continued...
Page 20
The Oxfordshire Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
19. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheaboveare as
follows:
Unrestricted funds
General fund
Restricted funds
Exercise area
Kennel heating
Kennels
Dog wash shed
TOTAL FUNDS |
Incoming
resources
£
3,453,610
-
-
-
-
-
3,453,610 |
Resources
expended
£
(2,631,776)
(383)
(1,154)
(136)
(115)
(1,788)
(2,633,564) |
Gains and
losses
£
131,583
-
-
-
-
-
131,583 |
Movement
in funds
£
953,417
(383)
(1,154)
(136)
(115)
(1,788)
951,629 |
|
|
|
|
|
20. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
Page 21