Charity rèolstratlon numbèr 26253B (England and Wolèsl
WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

WILLOW TREE SANCTUARY FORANIMAL WELFARE
LEGAL AND ADMINISTRATIVE INFORMATION
Tru5t8es
Mrs J A Yarwood
Mrs C A M Drain
Ms C Ryan
harity number (England and Wales)
262538
Prlnclpal addrnss
62 Litda Yèldham Road
Litue Yeldham
Halstead
E$5ex
C094QT
Independent examiner
Affinia IHalsleadl
The Maltings
Rosemary Lan&
Halstead
Essex
C09 IHZ
84nkers
HSBC
173 High Str88t
Homchurch
Essex
RM113YS
Sollcltors
Nockdds LLP
Market Square
Bishops Slortford
Hertfordshire
CM23 3UZ

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
CONTENTS
Pa9e
Trtjstees, report
Independent examinerfs report
Stslemenl of fin8na818clivilies
Balance sheet
Notes to the financial statements
6-12

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 310ecember 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's goveming document, the Charities Act 2011, FRS 102 'The
Financial Reportin9 Standard applicable in the UK and R8public of Ireland" and the Charities SORP .￿CountIng
and Reporting by Charities.. Statemènt cif Recommended Practice applicable to charities pr6paring their accounts in
accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
Objectives and a¢tivitieg
Public benefit
The trustees have paid due mgard to guldance issued by the Chartty Commission In deciding what acdvltles the
charity should undertake.
Activities
Thè ebjeclives of thé charity are io reseue and acquirè by pur¢hasè or tsth8rwi58. any animals of any kind
whats￿Ver which are Ill-treated, ill-used. abandoned or have otherwise fallen on bad times. lo look after. maintain
and protect for such period and in such manner as the trustees may think fit any animal of any kind whatsoever
which through old age, sickness or otherwise is unable to care for itself and to arrange for (he humane destruction
of any animal when considered desirable.
Achlèvernents and pèrformance
Significanl actiwties and achi&vements against obieclives
Throughout the year, Willow Tree Sanctuary for Animal Welfare has supported a wide range of other local charities,
whose objectives and activities closely align to the intentions ol Willow Tree. via the provision ol funds for upkeep
and payment of veterinary bills.
Financial raview
Prin￿paI funding sources
The charity is an independent society, unconnected wth any other organisation, which relies entirely upon gifts and
voluntary contributions.
Rese￿￿￿ poli¢y
The trustees review tha charity's rèservas Iraquendy and aim to have liquid funds to covèr net operating costs for
five yaars with any surplus availablè for capital axpanditurè.
Inveslmenlpolicy
The tru81Èes' Powe￿ of investmerit of surplu$ lund$ are not Ig$tri¢ted.
Structure, governance and management
The charity is controlled by its governing document, a deed of trust and constitute5 8n unincorporated charity,
Tha trustees who served during (he year and up lo the dato of signature of the finanaal statements were..
Mrs J A ya￿aod
Mrs C A M Drain
MS C Ryan
Recruitrnent and appointment oflmstses
The appointment of new Iru5tees 15 governed by th8 deed of trust. New trustèes are appointed by Mrs C Drain.

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
OrganNsètK)nèl stnJ¢turè
Thè charity opèratès frtsm Willow Tree Fam), Galnsford End. Topposfi&ld, Essèx.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriale
controls are in place to provide reasonable assurance against fraud and error.
Th8 trustees. report was approved by the Board of Trustees.
DAa4
Mrs C A M Drain
Trustee
Date..
10 October 2025

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
I report to the truslees On my examinalion of Ihe financial statsments of Willow Tree Sanctuary for Animal Well8r¢
Ithe ch8rityl lor thè y$ar ènded 31 Dec8mber 2024.
ResponslbllStles and basis ol report
As the Iruslees of the charty you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charities Act 2011.
report In respect of my examinats'on of the charity's finanaal statements Carried out under section 145 of the
Ch8r￿.88 Act 2011. Ir5 carrying out my ex8mlllation I have followed th9 Directions given by the Charity Cotnmi5sion
under S￿lI0n 145ISllbl of th8 ch8rits.es Act 2011.
Independènt examlnerfs statomont
Your attention is drawn lo the fact that the charity has prepared the financial 5tat8nent5 in accordance with the
relevant version of the Slalemenl of Recornmended Practice applicable to charities preparing th￿r finanaal
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS
1021 in preference lo the Accounting and Reporttng by Charities." Statement of Recommended Practi￿ issued on 1
April 2005 which is referred to in th8 extant regulati()ns but has now been withdrawn. l understand that this has
b8gn done in ordèr for the finana81 statements to protridtr a true and fair ￿&W ln accordance wth UK G¢n6r8lly
Acc8pled Awounting Practice.
I have completed my examination. I Confi￿ that no matters have come to my attenknon in o)nneclion wth the
examination giving me cause to believe that in any material respect..
accounting r8cords were not kept in respect of the charity as r8quired by Section 130 of thg Ch8ritiesAcl 2011.
th8 financlal statèmants do not acctrrd with thosè r8cords', 01
the financial statements do not comply with the applicable requirements concerning the forrn and content of
financial statements set out in the Charities IAccounts and Reports) Regulations 2008 other than any
requirement that the linanaal statements give a true and fair view, which is not a malte¥ considered as part of
an Independent examlnation.
I haven
should b
ncems and have come across no other matters rn connection with the examinats'on to whi¢h attgnb'on
awn in this report in uder ¢0 enable a proper understanding ol the finanrial statements to be reached.
Andrew Robert Graham Gr8en
Afflnia IHal$tead)
The Mallings
Rosèmary Lana
Halstead
Essex
C091HZ
Date..

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unro¥tri¢ted
fund•
2024
Unrestrided
funds
2023
Notes
Income and endowmonts from:
Donation5 and le98cies
Investments
Other income
68,454
36,686
29.029
32,640
318
Total incomg
105,142
61,987
Exp•ndltur• on:
Charitable activities
Other trxpendilure
68,631
2,875
68.333
11
Total expenditure
71,506
68.333
Net gainslllossesl on investmenis
12
12.908
2.572
Net Incomel{expendlture) and mov•m•nt In fur*ds
46,544
13.7741
RocDn¢iliation of fund5=
Fund balances at 1 January 2024
1,121,976
1.125.7SO
Fund balan¢è$ at 31 Drfembor 2024
1.168,520
1.121,976
The stslem8nl of financial activities includes all gains and losses recognised in the year. All i￿ome and expenditure
derive from continuing activibes.

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
BALANCE SHEET
ASAT 31 DECEMBER 2024
2024
2023
Note5
Fix•d asststs
Tangible assets
Investments
14
15
3,375
218,372
231,280
231,280
221,747
Current assets
Debtors
Cash at bank and in hand
16
744
910,567
943,328
943,328
911,311
Credltors= amounts falllng due wlthln
one year
17
16,0881
111,0821
N•t eurrènt a$s•ts
937,240
900,229
Total a88ets less current Ilabllltles
1,168.520
1,121.976
The funds of the charlty
Unrestricted funds
18
1,168,520
1,121,976
1,168.520
1,121,976
10 October 2025
The financial statements were app¥oved by the trustees on .........................
Mrs C A M Drain
Tru5te•

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
1.1 A¢¢ounting convention
The financial statements have been prepared in accordance the charity's governing document, Ihè
Charities Act 2011. FRS 102 'The Finan¢ial Reporting Standard appllcable in the UK and Republie of Ireland"
and the Charit18s SORP "Accountin9 and Reporting by Charities.. Statement of R8Gornmended Prackn.
applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021.. The charity is a Public Benefrt Entily a5 defined by
FRS 102.
The ¢harlty has taken advaniag9 of thè provlslons In Ihè SORP for charfties not lo propare a slat￿￿nI ol
cash flows.
The financial statements have departed from the Chanties IAc¢ounls and Reports) Regulations 2008 only to
the extent required to provMJe a true and fair view. This departure has involved following the Ststement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Rècommended Practice which Is r&ferred to in the Règulations but which has since bean withdrawn.
The financi81 st81ements are prep8Ted in slerf1￿, which is the fvnclional currency of the ¢h8rity. Monetary
arnoun15 in these finanual stslements are rotjnded lo the nearest £.
The financial sia(emenis have boen prepared under the historical cosl convenlion. Imodffied to include the
revaluation of freehold properties and lo include investment prope￿eS and ￿rtain financial instruments at lair
valuel. The principal accounting policies adopted are set out below.
1.2 Going ¢onwn
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to contlnLJe In operational 6XlStence for the foreseeable future. Thus the trustees
continuè to adopt th* going concèrn basis of accounting in preparing th6 financial statements.
1.3 CharStable funds
Unrestricted funds can be used in accordan￿ with the charitable objectives at Ihe discretion of the trustees.
ReslTicled funds can only be used lor particular restricted purposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular restricted purposes.
The charity current)y has no restricted funds.
1.4 Income
Al income is recognised in the Statement of Financial Activities once the charity has enlillement lo Ihe funds.
it is wobable that the income will be received and the amount can be measLtred reliab5y.
Cash donations are recognised on receipt. other donations are recognised once the charity ha5 been notified
of the donat￿, unless performance conditions require deferral of the amount.
Legacies are taken into account on receipt from the estate benefactor. Donations and monies from fund
raising evenis are taken into account in the yeai received.

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Aeeounting policiès
(Continued)
1.5 Expenditure
Expenditure is recognisod once ther8 15 8 legal or con51rtJcts've obligation lo transler economic benefit to a
third party, it is probabl8 that a transfer of economic benefit5 will be required in settlement. and the amount of
the obligation can be Tll8asured reliably.
Expenditure is classified by activity. The costs of each aCt￿￿ty are made up of the total of d￿r￿t costs and
shared costs, induding support costs involved in undertaknng èach acbvity. Diract costs attributatl8 to a singl8
activity are allocated directly to that aetivity. Shared costs which eontributè to mor8 than onè aetiwty 8nd
support costs which arè not attributablè tts a Single activity are apports'oned be¢we8n those activit￿$ on a basis
consistÈnt with the use of resources. Central staff costs are allocated on the basis ol time spent, and
depreciation charges are allocated on the portion of the asset's use.
Governance costs are those incurred in Connection with administration of the charity and compliance with
¢onstitulional and statutory requirernents.
Charitablè expenditure comprises those costs incurred by the charity in its delivery of its actwties and
service5. 11 includes both costs that can be allocated directly to such activities and those of an indirect nature
necessary to support them.
1.6 Tanglble fixed assets
Tangibl8 fixed assets are initially measured at cost and subsequently measured at C05t of valuation, nel ol
depreciation and any impairment losses.
D8pf8e1atlon 1$ r8c()gnis8d so 8$ lo write off the cost or valuation of as8els le55 their residual values over their
usgful IIv95 On the foll¢)wing bases..
Freèhold land and bullding8
Plant and equipment
Motor vehicles
10% on reducing balance
10Yo tsn cost
2510 on reducing balance
Th8 gain or loss arising on the disposal ol an asset is determined as the difference betr￿en the sale Pfoceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixgd a55et investments
Invèstm8nts arè méasurèd initially at cosl 8nd subsequently al fatr value ltheir market valuel al the reporting
dat8. The rn8thods in determining the fair value is sirnply lo rewew the specific funds value per share al the
reporting date trom Ihe business website.
1.8 Cash and cash equivalents
Cash and cash èquivalants includè cash in hand, d&posils held al rall with banks, o*h8r short-lerrn liquid
investments with original maturitses of three months or less, and bank over¢Jrafts. Bank overdrafts are shown
wthin borrowings in current liabilities.
1.9 Taxatlon
The charity is currently exempt from tax on its charitable actsvities.

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
crltleal a¢eountlng èstlmatè$ and ludg¢ments
In the application ol the charity'5 accounting policies. the trustees are required to make judgernents. estimates
and assumptions about the carying arnount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumpiions are based on hisiorical experience and other factors that
ore consideied to be re￿Vant. Actual results may drtrer from thèse estimates.
The estlmates and underfying as5umption5 are reviewed on an ongoing basis. Revisions to accounting
estimates are re¢ogni59d in the period in which the e51imale is revised where the revision affects only that
period. or in the pericxd of the revision and future periods where the revision affe¢15 both current and fvtuie
per￿s.
Incomè from donatlons and l•gael•s
Unrestrictgd
fund$
2024
Unrestricl?d
funds
2023
Donations and gifts
Legacies
2.640
65,814
11,517
17,512
68.454
29,029
Income from inv•¥tmènts
Unrestrictgd Unre$trict¢d
funds
funds
2024
2023
Inte￿st receNable
36.688
32,640
Othèr ineomè
Unrestrlcted Unrestricted
funds
funds
2024
2023
Othèr income
318

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charltable actlvltles
Sanctuary
2024
Sanctuary
2023
Other
2023
Total
2023
Dlre¢t cgsts
Staff ¢osls
Overheads- Rates, L&H
Insurance
Repairs and renewals
Fe8ding c05tS
Hors8 Ilvèry kènnels ètc
Vetinary fees and medicines
Donations
513
729
1.258
221
364
12,433
25,144
4,159
2,022
599
2,073
15,oe9
10,275
25,144
4,159
2,022
599
2,073
15,089
10.275
5,500
55,961
59,361
59,361
Share of support and governance ¢osts Ise* note 71
Support
12,670
6,172
2,800
8,972
68.631
65,533
2.800
68,333
Analysls by fund
Unreslri¢led funds
68.631
65,533
2.800
68,333
Support costs allocated to acdvitle8
SanetuÈry
2024
Totsl
2023
Depreciation
Telephorte and internet
Postag& and ststionary
Miscellaneous
Motor and travelling expenses
Bank ¢h8rg8S
Governance
1.125
523
14
279
1,272
65
5.694
724
24
62
11,860
12,670
8,972
2024
2023
Governance costs comprise..
Audit fees
Ac£ountancy
4,300
7,560
3,000
2.694
11,860
5,694

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
N•t mov•m•nt In funds
2024
2023
The net movement in funds is slated after chargingllcreditingl..
Fees payable for the independent examination of the charity's financial
statements
Depreciation of ovmed tangible fixed assets
Loss on disposal of tangible fixed assets
4,300
3,000
1,125
2,875
Trustaes
Nong of the trustags lor any person$ ¢onngCted with them) r9ceivgd any rgmuneration or bènèfits from th9
charity during the year.
10 Employ••s
Thg averogè montt)ly numbèr of eMplo￿è$ during the ya8r w8$..
2024
Number
2023
Number
Employmènt costs
2024
2023
Wages and salaries
513
25,144
There wero no ernployaes whosa annual remun&ra￿on was mora than £60,000.
11 Othgr expendlturo
Unrestricted Unrestri¢ted
funds
funds
2024
2023
Nal loss on dispos81 ol tangible fixed 8ss0ts
2.875
12 Galns and losses on Snveslments
unr•Strict￿ Unrnstrict8d
funds
funds
2024
2023
Gainslllos5esl arising on..
Revaluation of investrnents
12.908
2.572
10-

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Taxat5on
The chaTity is exempl from tsxation on its activilre3 because all its income is applied for charitable purposes.
14 Tanglbl• fixèd ass•ts
Fr*ohold land
and buildlngs
Plarrt and
•qulprnent
Total
Vohlcks
Cost
At 1 Jant4ary 2024
Dlsposals
24,959
10,208
9,650
18,0001
44,817
18,000}
Al 31 December 2024
24,959
10.208
1,650
36,817
Oepreclatlon and 5mpalmient
At 1 January 2024
Eliminated in respect ol disFM)sals
24,959
10,208
6,275
14,6251
41,442
14,625}
At 31 D8cembèr 2024
24,959
10,208
1,650
36,817
Caffylng amount
At 31 De¢ember 2023
3,375
3,375
IS Fixed assot investments
Llst
investments
Cost or valuation
Al 1 January 2024
Valuation changes
218,372
12,908
At 31 December 2024
231.280
Carrylng amount
At 37 December 2024
231,280
Al 31 December 2023
218,372
Fixed asset investments revalued
Thè base cost of the fixèd asset inv8Stmènt was £200,000 in 2020. Thè total valuè of re-valtsations since
eqLJat8 10 £28,39512023.' £18,3721. Thère is also a ¢ash balancè held within thè fund of £2.88512023.. £NILI.
Re-valuations are Made in line wrth the rnarkel value as al the year end of the money markèt mixed portfolio
fund.
The Invastmant Is in a mlxad portfolio fund.

WILLOW TREE SANCTUARY FOR ANIMAL WELFARE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Debtors
2024
2023
Amounts falllng du• wlthln onè yèar:
Other debtors
Pr$payments and ac¢rue(l income
514
230
744
17 Crèdltors: amounts falllng duo wlthln on8 yaar
2024
2023
Other creditors
Accruals and deferred income
3,588
2,500
3,588
7,494
6.088
11,082
18 Unre¥tricted fund¥
Th8 unrestricted funds of the chaTity compris8 the un8xpend8d balances of dc>nations and grants which are
not subject lo specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for speafic pvrp05es.
At 1 January
2024
Incomlng
r•sourcès
R•sourc•s
èxp•nd•d
Galns and
Iosms
At31
Dèc•mb&r
2024
G8n8r81 funds
1,121,976
105,142
171,5061
12,908
1,168,520
Prevlou$ year:
At 1 January
2023
In¢omlng
Tesources
Resour¢•$
expended
G4ln$ and
10$$95
At31
D•cember
2023
Ganaral fijnds
1.125,750
61,987
168,3331
2,572
1.121,978
12-