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
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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 f￿anCIal 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 reCO￿lSed 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.
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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 f￿ed 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 f￿ed 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 r￿ed 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