```
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`**
|||**`Page`**||
|---|---|---|---|
|**`Report of the trustees`**|`1`|`to`|`4`|
|**`Report of the independent auditors`**|`5`|`to`|`7`|
|**`Statement of financial activities`**||`8`||
|**`Balance sheet`**||`9`||
|**`Cash flow statement`**||`10`||
|**`Notes to the cash flow statement`**||`11`||
|**`Notes to the financial statements`**|`13`|`to`|`21`|
```
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
```