Charity registration number: 278696 Sidmouth and District Animal Welfare and Rescue Centre Annual Report and Financial Statements for the Year Ended 31 December 2025
Sidmoutb and District Animal Welfare and Rescue Centre Contents (continued) Reference and Administrative Details Trustees, Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7t012
Sidmouth arid District Animal Welfare and Rescue Centre Reference and Administ'rative Details Trustees Mrs H Castle Mrs L Marlow Miss H Weaver Mr T Hadley Mrs L Cresser Ms J Talbot Charity Registration Number 278696 Principal Office The Old Brickworks Chineway Road Ottery St Mary EXII IPL Independent Examiner MTD Accountancy Ltd Independent Examiner 21 Silver Street Ottery St Mary EXI I IDB Page I
Sidmouth and District Animal Welfare and Rescue Centre Trustees, Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2025. Objectives and activities Public benefit The trustees confirnl that they have complied with the requirements of section 17 of the Charities Act 201 I to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Structure? governance and management The annual report was approved by the trustees of the charity on 24 June 2026 and signed on its behalf by: Mrs Marlow Trustee Page 2
Sidmouth and District Animal Welfare an'd Rescue Centre Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable fo charities requires the trustees to prepare fmancial ststements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles 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 fanCIal statements. and prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the fmancial position of the charity and enable them to ensure that the fmancial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial inforniation included on the charitable company's website. Legislation governing the preparation and dissemination of fmancial statements may differ from legislation in other jurisdictions. Approved by the trustees of the charity on 24 June 2026 and signed on its behalf by: Trustee Page 3
Sidmouth and District Animal Welfare and Rescue Centre Independent Examiner's Report to the trustees of Sidmouth and District Animal Welfare and Rescue Centre I report to the trustees on my examination of the accounts of Sidmouth and District Animal Welfare and Rescue Centre for the year ended 31 December 2025. Responsibilities and basis of report As the charity trustees of Sithnouth and District Animal Welfare and Rescue Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Sithnouth and District Animal Welfare and Rescue Centre's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirn] that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of Sithnouth and District Animal Welfare and Rescue Centre as required by section 130 of the Act. or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be thawn in this report in order to enable a proper understanding of the accounts to be reached. MT Accountancy Ltd Independent Examiner 21 Silver Street Ottery St Mary EXII IDB 24 June 2026 Page 4
Sidmouth and District Animal Welfare and Rescue Centre Statement of Financial Activities for the Year Ended 31 December 2025 Total 2025 Unrestricted funds ote Income aDd Endowments from: Donations and legacies 90,921 90,921 Total income 90,921 90,921 Expenditure on: Charitable activities (104,920) (104,920) (104,920) (104,920) 13,999) Total expenditure Net expenditure Net movement in funds 13,999) (13,999) (13,999) Reconciliation of funds Total funds brought forward Total funds carried forward 517,209 517,209 12 503,210 503,210 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12. The notes on pages 7 to 12 forn] an integral part of these fmancial statements. Page 5
Sidmouth and District Animal Welfare and Rescue Centre (Registration number: 278696) Balance Sheet as at 31 December 2025 2025 2024 Note Fixed assets Tangible assets 465,116 465,116 Current assets Debtors Cash at bank and in hand 3,382 39,615 2,245 54,084 10 42,997 56,329 Creditors: Amounts falling due Ivitbin one year Net current assets 4,903 (4,237 38,094 52,092 Net assets 503,210 517,208 Funds of the charity: Unrestricted income funds Unrestricted funds 503,210 517,208 Total funds 12 503,210 517,208 The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 24 June 2026 and signed on their behalf by: MrsL Trustee arlow The notes on pages 7 to 12 forni an integral part of these financial statements. Page 6
Sidinouth and District Animal Welfare and Rescue Centre Notes to the Financial Statements for the Year Ended 31 December 2025 l Accounting policies Statement of complAance The fmancial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basis of preparation Sidmouth and District Animal Welfare and Rescue Centre meets the definition of a public benefit entity under FRS 102. The accounts (fmancial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. Donatlons and legacles Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Grants receivable Grants are reCOlSed when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where perforn]ance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Gift aid Incoming resources from tax reclaims are included in the Ststement of Financial Activities at the same time as the gift to which they relate. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Page 7
Sidmouth and District Animal Welfare and Rescue Centre Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the defmition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fed assets costing £300.00 or more are initially recorded at cost. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Asset class Furniture and equipment Vehicles Depreciation method and rate 25 % straight line 25 % straight line Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfornied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairn]ent of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original tern]s of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. Page 8
Sidmouth and District Animal Welfare and Rescue Centre Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) Pensions and other post retirement obligations The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. 2 Income from donations and legacies Unrestricted funds General Total funds Donations and legacies; Legacies Gift aid reclaimed Grants, including capital grants; Grants from other charities Regular giving and capital donations Other income from donations and legacies 11,075 7,771 11,075 7,771 9,000 61,167 1,908 9,000 61,167 1,908 Total for 2025 90,921 90,921 Total for 2024 119,129 119,129 3 Expenditure on charitable activities Unrestricted funds General Total funds Note Animal Welfare Staff costs Governance costs 25,118 66,209 1,690 25,118 66,209 1,690 Total for 2025 93,017 93,017 Total for 2024 80,740 80,740 Page 9
Sidmouth and District Animal Welfare and Rescue Centre Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 4 Analysis of governance and support costs Governance costs Unrestricted funds General Total funds Independent examiner fees Examination of the fmancial ststements Payroll costs 1,200 490 1,200 490 Total for 2025 1,690 1,690 Total for 2024 1,690 1,690 5 Staff costs The aggregate payroll costs were as follows: 2025 2024 Staff costs during the year were: Wages and salaries Pension costs 65,236 973 51,411 515 66,209 51,926 The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2025 No 2024 Iyo Employees No employee received emoluments of more than £60,000 during the year 6 Independent examiner's remuneration 2025 2024 Examination of the fmancial statements 1,200 1,200 Page 10
Sidmouth and District Animal Welfare and Rescue Centre Notes to the Financial Statements for the Year Ended 31 December 2025 (eontinued) 7 Taxation The charity is a registered charity and is therefore exempt from taxation. 8 Tangible fixed assets Land and buildings Furniture and equipment Motor vehicles Total Cost At l January 2025 At 31 December 2025 465,116 2,491 15,418 483,025 465,116 2,491 15,418 483,025 Depreciation At l January 2025 At 31 December 2025 15,418 17,909 2,491 2,491 15,418 17,909 Net book value 465.116 465,116 At 31 December 2025 465,116 At 31 December 2024 465,116 9 Debtors 2025 2024 3,382 2,245 Other debtors 10 Cash and cash equivalents 2025 2024 Cash on hand Cash at bank 38 39,577 39,615 54,084 54,084 I I Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Other creditors Accruals 1,926 1,777 1,200 1,114 1,923 1,200 4,237 4,903 Pagell
Sidmouth and District Animal Welfare and Rescue Centre Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 12 Funds Balance at 31 December 2025 Balance at I January 2025 Incoming resources Resources expended Unrestricted funds General 517,209 90,921 (104,920) 503,210 Balance at 31 December 2024 Balance at I January 2024 Incoming resources Resources expended Unrestricted funds General 488,887 119,129 (90,808) 517,208 13 Analysis of net assets between funds Unrestricted funds General Total funds at 31 December 2025 Tangible fed assets Current assets Current liabilities 465,116 42,997 4,903 465,116 42,997 4,903 Total net assets 503,210 503,210 Unrestricted funds General Total funds at 31 December 2024 Tangible red assets Current assets Current liabilities 465,116 56,329 4,237 465,116 56,329 4,237 Total net assets 517,208 517,208 14 Related party transactions There were no related paty transactions in the year. Page 12
Sidmouth and District Animal Welfare and Rescue Centre Detailed Statement of Financial Activities for the Year Ended 31 December 2025 Total 2025 Total 2024 Income and Endowments from: Donations and legacies (analysed below) Total income 90,921 ..119,129 90,921 119,129 Expenditure on: Charitable activities (analysed below) Total expenditure Net (expenditure)/income Net movement in funds (104,920) (90,808) (104,920) (13,999 (90,808) 28,321 (13,999) Reconciliation of funds Total funds brought forward Total funds carried forward 28,321 517,209 488,887 503,210 517,208 This page does not forn] part of the statutory fmancial statements. Page 13
Sidmouth and District Animal Welfare and Rescue Centre Detailed Statement of Financial Activities for the Year Ended 31 December 2025 (continued) Total 2025 Total 2024 Donations and legacies Donations Legacies and bequests Gift Aid tax reclaimed Grants - other Other income 61,167 11,075 7,771 9,000 1,908 41,242 59,330 8,203 8,500 1,854 90,921 119,129 Charitable activities Fundraising costs Wages and salaries Staff pensions (Defined contribution) - pension scheme I Subcontract cost Veterinary Carel Animal Care Water rates Light, heat and power Insurance Repairs and maintenance Telephone and fax Office costs Motor expenses Advertising Accountancy fees Legal, professional and payroll fees 248 65,236 973 11,508 8,543 1,323 147 5,055 3,300 3,047 949 244 1,903 754 1,200 490 792 51,411 515 8,857 9,623 2,476 419 4,803 3,868 2,453 673 1,189 1,315 724 1,200 490 104,920 90,808 This page does not forn] part of the statutory fmancial statements. Page 14