REGISTERED CHARITY NLIMBEA: 262538
REPORT OF THE TRUSTEESAND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
WILLOW TREE SANcfuARY FOR ANIMAL WELFARE
LB Group
The Octagon
Suite E2
Middleborou8h
Colchester
Essex
COI ITG

WILLOW TREE SAN￿UARy FOR ANIMAL WELFARE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Reference and Admlnlstratlve Details
Report of the Trustees
Independent Examlner'5 Report
Statement of Flnandal Artlvltie5
alance Sheet
Note5 to the Flnanclal Statements
6 to 11
Detalled Statement (rf Flnancial Activities
12 to 13

WILLOW TREE SANcfuARY FOR ANIMAL WELFARE
REFERENCE ANO ADMINISTRATIVE DETAIL5
FOR THE YEAR ENDED 31 DECEMaER 2023
TRL15TEES
Mrs C A M Draln
Mrs J A Yarwood
Mrs C Ryan
PRINCIPAL ADDRES5
62 Little Yeldham Road
Little Yeldham
Ha15tead
$5ex
C09 4QT
REGISTERED CHARITY NUMBER
262538
INDEPENDENT EXAMINER
LB Group
The Octagon
Suite E2
Midd1eborough
Colche5ter
E$5ex
COI ITG
BANKERS
HSBC
173 High Street
Hornchurch
Essex
RMII 3YS
SOLICITORS
Nockolds LLP
Market Square
Bishops Stortford
Hertfordshire
CM23 3UZ
ACCOUNTANTS
LB Group
The Octagon
Suire E2
2nd Floor
Middleborough
Colchester
COI ITG
Page I

WILLOW TREE SANcfuARY FOR ANIMAL WELFARE
REPORT OF THE TRUSTEE5
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report with the financial statement5 of the charity lor the year ended 31 December 2023.
The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended
Prattice appllcable to charitie5 preparing thelr accounts in accordance with the Flnancial Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021 (effective l January 20191.
OBJEcfivES AND ACTivinES
Oblertlves and aim5
The objectives of the charity are to rescue and acquire by purchase or otherwise. any animals of any kind whatsoever
which are ill-treated. ill-used. abandoned or have otherwise fallen on bad time5. to look after. maintain and protect
for such period and in such manner as the trusteE5 may think fi't any animal of any kind whatsoever which through old
age, sickness or otherwise is unable to care for itself and to arrange for the hurnane destruction of any animal when
considered desirable.
FINANCIAL REVIEW
Prlntipal funding sources
The charity is an independent society, unconnected with any other or8ani5ation, which relles entirely upon gifts and
voluntary contributions.
Investment pD5icy and objectlves
The trustees, powers of investment of Surplus funds ale not restricted.
Reserves policy
The trvstee5 rewew the charlty's reserves freqventty and atm to have liquid funds to cover net operatinE costs for five
veaxs with any surplus available for capttal expendsture.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity 15 controlled by its governing dotument
st and constitute5 an unlncorporated charity.
Recruitment and oppolntmènt of new trustees
The appointment of new Irustees is governed by th¥ Vi Li Ust. New trustees are appointed by Mrs C Drain.
Organlsatlonal structurÈ
The charity operates from Wlllow Tree Fami. GainsforCJ211￿pPeSr1e1d, E55ex.
Rlsk mana8ement
The trustees have a duty to identify and review the ris
controls are in place to provide ¥eason3ble assurance a8al
hich the charity Is exposed and to ensure appropiiate
t fraud and error.
Approved by order of the board of trustees on.
a É- Iu..?.01.l*.. and
signed on it5 behalf by..
.I
Mrs C A M Ofaln - Trustee
Page 2

INDEPENDENT EXAMINEII'S REPORTTO THE TRusfEES OF
WILLOW TREE SA￿￿UARy FOR ANIMAL WELFARE
Independent examSner's report to the trustees of Wlllow Tree Sanrtuary fvr Animal Welfare
I report to the charity trustees on my exarnsnation of the accounts of Willow Tree Sanctuary for Animal Welfare (the
Trust) for the year ended 31 December 2023.
Responslbllitles and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the 4ccount5 in accordance wlth the
requirements of the Charitie5 Act 20111.the Act'l.
I report in respert of my examination of the Trust's accounts carried out under Section 145 of the Act and In carrying
out Fny examination I have followed all applicable Direction5 given by the Charity Commission under Section 1451Sllbl
of the Act.
Independent examlner'5 Statement
I have completed my examination. I confirm that no material matter5 have corne to my attention in connection with
the examination giving me cause to believe that in any material respect..
accounting record5 were not kept in r￿pect of the Trust a5 required by Sectlon 130 of the Act,. or
the accounts do not accord with those records.. or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set
out in the Charitie5 (Account5 and Reports) Regulations 2008 other than any requirement that the accounts
give a true and fair view whlch is not a rnatter considered a5 part of an independent examination.
I have no concerns and have come aeros5 no other matter5 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.
Andrew Robert Graham Green FCCA
LB Group
The Octa8on
Suite E2
Middleborou8h
Colchester
Essex
COI ITG
Date..
Page 3

WILLOW TREE SANcfuARY FOR ANIMAL WELFARE
STATEMENT OF FINANCIALACTIVITIES
FOR THEYEAR ENDED 31 DECEMBER 2023
2023
Unrestricted
fund
2022
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and le8acies
29,346
15.735
Investment income
32,640
8,738
Total
61.986
24,473
EXPENDITURE ON
Charltable a¢tlvlties
Sanctuary
65,532
52.953
Other
2,800
1.700
Totsl
68.332
54,653
Net gains1llossesl on investments
2.572
111,9941
NET INCOMEIIEXPENDITUREI
13,7741
142.1741
RECONCILIAnON OF FUNDS
Total funds brought forward
1,125,750
1,167.924
TOTAL FUNDS CARRIED FORWARD
1,121.976
1,125,750
The notes form part of these financial statements
Page 4

WILLOW TREE SANcfuARY FOR ANIMAL WELFARE
BALANCE SHEET
310ECEMBER 2023
2023
Unrestricted
fund
2022
Total
funds
Notes
FIXED ASSETS
Tangible a55ets
Investments
3,375
218,372
4,500
215,801
io
221,747
220,301
CURRENT ASSETS
Debtors
Cash at bank and in hand
li
743
910,567
744
910,637
911,310
911.381
CREDITORS
Amounts falling due within one year
12
111,0811
15.9321
NET CURRENT ASSETS
900,229
905,449
TOTAL Ass￿ LESS CURRENT LIA8ILITIES
1,121,976
1.125.750
NET ASSET5
1,121.976
1,125,750
FUNDS
Unre5tritted fund5
13
1,121,976
1,125,750
TOTAL FUNDS
1,121,976
1.125.750
ncial statements were approved by the Board of Trustees and authorised fof issue
I O :,Ao.2 Wand were signed on its behalf by-.
on
CLL
C A M Drain- Trustee
The note5 form part of these financial statements
Pa8e 5

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
Basls of preparing the financlal statements
The firsancial statements of the Iharity, whith is a public benefit entity under FRS 102. have been prepared in
accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charitle5.' Statement of
Recommended Practice appliEable to charitie5 preparing their account5 in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191,. Flnancial
Reporting standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the
exception of investments which are included at mèrket value. as modified by the revaluation of certain assets.
Irlcome
All income is recognised in the Statement of Financial Activities once the charity has entitlernent to the ¢unds.
it 15 probable that the Income will be received and the amount carn be measured reliably.
Legacies are taken into account on recelpt from the estate benefactor. Donations and monies from fund
raising event5 are taken into account in the year received.
Expenditure
Liabilities are recogni5ed as expenditure as soon a5 there is a legal or constructive obligation commliting the
charity to that expenditure. it 15 probable that a transfer of economic benefits will be fequired in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an a£crua15 basis
and has been classified under heading5 that aggregate all c05t related io the category. Where costs Cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the
Use of resources.
Irrecoverable VAT is charged as a Cost to the SOFA.
Governance costs
Governance costs are those incurred in connection with adrninistration of the charity and compliance with
constitutional and statutory requirements.
Allocatlon and apportionment of costs
Charltable expenditure comprises those costs incurred by the charity in its delivery of its activities and 5etviees.
It Includes both costs that can be allocated directly to such artiv￿tieS and those of an indirect nature necessary
to support them.
Yanglble fixed assets
Depreciation is provided at the following annual rates in order to wrSte off each asset over its estimated useful
Freehold propertv
Plant and machinery
Motor vehicles
IO% on reducing balance
IO% on c05t
25% on reducin8 balance
Taxatlon
The char¢ty is exempt from tax on its charitable artivitles.
Fund accounting
Unrestricted funds can be used in atcordance with the charitable objectSves at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charlty.
Restriction5 arise when specified by the donor or when funds are raised for particular restricted purposes.
The charity currently has no restricted funds.
Page 6
continued...

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES- continued
Investments
Investment5 are measured initially at cost and subsequently at fair value (their market value) at the reptsrting
date. The method5 in determining the fair value is Simply to review the specific funds value per share at the
reportin8 date from the business website.
OONATIONS AND LEGACIES
2023
2022
Donations
legacies
Wayleaves, ren¢ etc
11.516
17.512
318
14,644
630
461
29,346
15.735
INVESTMENT INCOME
2023
2022
Deposlt attount interest
32.640
8.738
CHARITABLE ACnVITIES COSTS
Support
costs (see
note 51
Direct
Costs
Totals
Sanrtuary
59,360
6.172
6S,532
SUPPORT COSTS
Governance
cost5
Managernent
Finance
Totals
Other resources expended
Sanctuary
2.800
2,894
2,800
6,172
3,213
65
3.213
65
5,694
8,972
TRU5TEES' REMUNERAYION AND 8ENEFITS
There were nD trustees, remuneration or other benefits for the year ended 3IDe￿Mber 2023 nor for the year
ended 31 December 2022.
Tru5tee5' expenses
There were no trustee5' expenses paid foi ihe year ended 31 December 2023 nor for the year ended
31 December 2022.
Page 7
contlnued...

WILLOWTREE SANcfuARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEM8ER 2023
STAFF COSTS
2023
2022
Wages and salaries
25,144
26,455
25.144
26,455
The average monthly number of employees during the year was as follows..
2023
Employee5
2022
No employees received emoluments in excess of £60,OQX).
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donation5 and le8acies
15,735
Investment income
.738
Total
24,473
EXPENDITURE ON
Charitable actlvltle5
Sanctuary
52.953
Other
1.700
Total
54.653
Net 8alns/llossesl on Investment5
111.9941
NET INCOMEIIEXPENDITUREI
142,1741
RECONCILIATION OF FUNDS
Total funds brought forward
1,167,924
TOTAL FUND5 CARRIÉD FORWARD
1,125,750
Page 8
continued...

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTE5 TO THE FINANCIAL STATEMENTS- continued
FOR THEYEAR ENDED 31 DECEMBER 2023
TANGIBLE FIXED ASSErs
Freehold
property
Plant and
machinery
Motor
vehlcles
Tota15
COST
At l January 2023 and 31 Oecember 2023
24,959
10.208
9,650
44,817
DEPRECIATION
At l January 2023
Charge for year
24,959
10.208
5.ISO
1.125
40,317
1,125
At 31 December 2023
24,959
10.208
6,275
41,442
NET BOOK VALUÉ
At 310ecembef 2023
3.375
3.375
At 31 December 2022
4,500
io.
FIXED ASSET INVESYMENTS
Listed
investments
MARKET VALUE
At l January 2023
Revaluations
215.801
2.571
At 310ecember 2023
218.372
NETBOOK VALUE
At 31 December 2023
218.372
At 31 December 2022
215,801
The Investment Is in a mixed portFolio fund.
Cost or valuation at 31 December 2023 is represented by..
Llsted
investments
Valuation in 2021
Valuatton in 2022
Valuation in 2023
Cost
27,794
111,9931
2,571
2(X),(x)o
218.372
Page 9
continued...

WILLOWTREE sAm￿UARy FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEM8ER 2023
ii.
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other debtors
Prepayments
Accrued income
513
519
225
230
743
744
12.
CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR
2023
2022
Taxation and social securitv
Other creditors
442
5,490
11,081
11.081
5,932
MOVEMENT IN FUNDS
Net
movemert
in funds
At
3VL2123
At I/V23
Unrestrirted fuFtds
General fund
1,125.750
13,7741
1.121.976
TOTAL FUNDS
1,125,750
13,7741
1.121,976
Net movement in funds. included In the above are 35 follow5.'
Incoming
resource5
Resources
expended
Gain5 and
Ios5e5
Movement
in funds
Unrestricted funds
General fund
61.986
168,3321
2,572
13,7741
TOTAL FUNDS
61,986
168.3321
2.572
13.7741
Comparatlves for mo¥emtnt in funds
Net
movement
in fvnds
At
3ty12122
At 111122
U#re5trlrted funds
General fund
1,167.924
142,1741
1.125,750
TOTAL FUN05
1.167.924
142,1741
1,125,750
Page 10
continued...

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENT5- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
13.
MOVEMENT IN FUNDS- continued
Comparative net movement in funds. included in the above are as follows=
Incomln8
Tesources
Aesource5
expended
Galns and
losses
Movernent
in funds
Unrestricted funds
General fund
24.473
154,6531
111.9941
142.1741
TOTAL FUNDS
24.473
154,6531
111,9941
142,1741
A current year 12 months and prior year 12 month5 combined positton is as follows..
Net
movemeflt
in fund5
At
31112123
At 111122
Unrestrlcted funds
General fund
1,167.924
145,9481
1,121,976
TOTAL FUNDS
1.167,924
145,9481
1,121,976
A current year 12 months and prior year 12 months combined net movement in funds. rncluded in the above
are as follows..
Incoming
resources
Resource5
expended
Gains and
ltssses
Movement
in funds
Unrestrlctèd fvnds
General fund
86.459
1122,9851
19,4221
145,9481
TOTAL FUNDS
86.459
1122.9851
19.4221
145.9481
14.
RELATED PARTY D15CLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 11

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
DETAILED STATEMENT OF FINANCIAL ACTIVITIE5
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
INCOMEAND ENDOWMENTS
Donètions and legacle5
Donations
Legacie5
Wayleaves, rent. etc
11,516
17,512
318
14,644
630
461
29,346
15,735
Investment Income
Deposit account interest
32.640
8.738
Total incomln8 rè50urces
61.986
24.473
EXPENDITURE
Charltable actlvltles
Wage5
Rate5 and water
Insurance
Light and heat
Repairs and renewals
Feeding costs
Horse Livery, kennels. etc
Veterinary fees and medicines
25,144
2.398
2,022
1,760
599
2.073
15.089
10.275
26,455
3,087
2.974
2,068
1.807
2.629
i.ioo
5.200
59,360
45,320
Support costs
Management
Telephone and internet
Postage and statlonery
Miscellaneous
Motor and travelling expenses
Book-keeplng
fvlotor vehicle5
523
14
279
1.272
513
178
230
1.172
283
1.500
1.125
3.213
3.876
Flnance
8ank charges
65
69
Governance costs
Independent examination
Accountancy and legal fees
3,(MJO
2.694
5,388
5.694
5,388
Thls page does not form part of the statutory financial statements
Page 12

WILLOW TREE SANCTLIARY FOR ANIMAL WELFARE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENOED 31 DECEMBER 2013
2023
2022
Total resources expended
68,332
54.653
Net expendlture before galns ènd losses
16,3461
130,1801
Reallsed wognlsed gains and1055es
Realised galnsll1055esl on flxed asset
inve5tment5
2,572
111.9941
Net expenditure
13.7741
142.1741
Thls page does not form part of the statutory financial statements
Pa8e 13