PAWS AND CLAWS ANIMAL RESCUE SERVICE Registered Charity No 281075 2025 - This year as always has been very busy with no empty pens as we usually have a long waiting list of cats to come in. We have tsken several older cats with health issues although we now have a foster home which takes older cats for end of life care. Because of the type of cats we take we have very high vets bills each month, this year particularly we have had several toms brought in needing to be castrated and vet checked and in most cases an outside home in stables etc. We have during the year been approached by other Charites to take difficult cats when they do not have the facilities to deal with them. These cats often need outside homes and we have been very successful with this. We have also been asked by vets out of area to take strays when their local rescues are full again we like to help if possible. We 2 assisted neutering schemes in partnership with our vets during the year these was very successful and we feel has helped greatly in reducing the amount of kittens born in our area. We are partnered with our local Pets at Home store in Burgess Hill, this means we receive vouchers to use at the store 4 times a year these vouchers are invaluable in buying cat food and parasite treatments. We also have a cat food dumper at Pets at and Home and in our local Tesco. In addition to this we have a dumper at our rescue centre where people can leave food. litter and even bedding if they no wonder need it. Fund raising continues during the year although we are now finding the cost of a stall has got very expensive. Because of our partnership we can have a stall at Pets at Home when we like but particularly during the 2 big fund raisers for us at Easter and Christmas. Apart from our general fund raising our sponsorship scheme continues to do well as do our investments. Registered Charity No. 281075 Paws & Claws Animal Rescue Service Annual Report and Accounts For the year ended 31 December 2025 Paws & Claws Animal Rescue Service Annual Report and Accounts Contents Report of the Trustees Independent Examiners Report lo the Truslees Receipts and Payft￿nts accwnts Balance Sheet Notes to the finanaal statements Paws & Claws Animal Rescue Service Report To The Trustees for the year ended 31st December 2025 Principal address Coombe Down London Road Sayers Common West Sussex BN6 9HZ Trustees M Stone J Tidey l Holman V Du-val L Bassett Independent Examiner TaxAdept Accountants NBK House 64 Victoria Road Burgess Hill West Sussex RH15 9LH Approved by order of the board of trustees on 10 June 2026 and signed on its behalf by J Tidey - Trustee Paws & Claws Animal Rescue Service Report To The Trustees for the year ended 311t December 2025 Charity Number 281075 The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charities preparing the accounts in accordance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVE AND ACTIVITIES Objective and aims The objective of the charity is lo prevent the suffering and cruelty to animals. particularly cats and dogs. Significant activities This year as always has been very busy with no empty pens as we usually have a long wailing list of cats to come in. We have taken several older cats with health issues although we now have a foster home which takes older cats for end of life care. Because of the type of cats we take, we have very high vets bills each month, this year particularly we have had several toms brought in needing to be castrated and vet checked and in most cases an outside home in stables etc. We have during the year been approached by other Charites to take difficult cats when they do not have the facilities to deal with them. These cats often need outside homes, and we have been very successful with this. We have also been asked by vets out of area to take strays when their local rescues are full. again. we like to help if possible. We run 2 assisted neutering schemes in partnership with our vets during the year these was very successful. and we feel has helped greauy in reducing the amount of kittens born in our area. We are partnered with our local Pets at Home store in Burgess Hill, this means we receive vouchers lo use at the store 4 times a year. These vouchers are invaluable in buying cat food and parasite treatments. We also have a cat food dumper at Pets at Home, and in our local Tesco. In addition to this we have a dumper al our rescue centre where people Can leave food, litter and even bedding if they no longer need it. Fund raising continues during Ihe year although we are now finding the cost of a stall has got very expensive. Because of our partnership. we can have a stall at Pets at Home when we like but particularly during the 2 big fund raisers for us at Easter and Christmas. Apart from our general fund raising our sponsorship scheme continues to do well as do our investments. FINANCIAL REVIEW Due to the decrease in legacies received and an increase in expenses incurred compared to the prior period, the charity realised a deficit in the financial year of £146.761 for the year {2024 £66,309). STRUCTURE GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number- 281075 Paws & Claws Animal Rescue Service INDEPENDENT EXAMINERS. Report Charity Number 281075 Indepandent Examlnerfs Report to Iho Trustees of Paws and Claws Animal Roscue Servico I report lo the charity trustees on my examination of the accounts of Paws and Claws Animal Rescue Service (the trust) for the year ended 31 December 2025. Responsibilities and bas1$ of report As the charity trustees of the Trust you are responsible for the prepardts.on of the accounts in accordance with the requirements of the Charits'es Act 2011 (the Act). I report in respect of my examination of the Tnjst's accounts carried out under Section 145 of the Act and in carrying out my examination I have folk)wed all applicable directions given by the Charity Commission under Section 145{5){b) of the Acl. Independent examiner's statement I have completed my examination_ I confimi that no material rTratters have come to my attention in connection with my examination giving me cause lo believe that in any material matter. 1. Accounting records were not kept in respect of the Trust as required by Section 130 of the Charities Act or 2. The accounts do not accord with those records or 3. The accounts do not comply with the applicable requirements conceming the fom and content of accounts set oul in the Charities {Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination I have no concems and have come across no other matters in connection wth the examinations to which attention should be drawn in thi5 report in order to enable a woper understanding of the accounts to be reached Flona Gray MAAT Arr (Fellow) Tax Adept Accountants NBK House 64 Victoria Road Burgess Hill West Sussex RH15 9LH 04 June 2026 Paws & Claws Anlmal Rescue Service Receipts and payments accounts For the year ended 31 December 2024 Sectlon A Recelpts and payments 2025 2024 T•th• nur•¥¢£ Recei ts Membershi Donaknons Tax refund ift aid Animal Donations Cats nsor nsorshi acies Buildin Socie 804 14,230 4,833 11.308 21,348 8,825 46,160 12,271 119.779 924 23,719 7.331 10,456 28.505 9,317 74,005 21,092 175.348 income I CAF interest l Fla stone Invesiment Total Recei ments Calle Costs Fosteri Vel Fees Fund Raisin Advertisin Insuran￿$ Miscellaneous administrative costs 107.402 873 106,627 2.558 1,835 935 4,256 224.486 100,271 732 85,521 9,964 1,873 Events ostin & stallone 3.375 202,887 Sub Total Pro Runnin Cost 42,054 42.054 38,769 38.769 Sub Total Total Payments 266,540 241.657 Net of Receiptsl{payrnentsl 146.761 66,309 Cash Funds last yeargnd 1,762.606 1,828,915 1.615,845 1.762.606 Cash Funds this year end Paws & Claws Animal Rescue Service Balance Sheet For the year endod 31 December 2024 2025 2024 FIXED ASSETS Tangible assets 551.026 551,026 CURRENT ASSETS Investments Cash at bank 431,969 422,329 790 487 1.212.816 1.066,154 CREDITORS Amounts falling due within one year NET CURRENT ASSETS 10 1 064819 1 211579 NET ASSETS 1615 845 1762 606 FUNDS Unrestn'cled funds 11 1615845 1762 606 TOTAL FUNDS 1615845 1762 606 The finanaal statements were approved by the Board of Trustees and authorised for issue on 10 June 2026 and were signed on its b8hatf by J Tidey Trustee The notes forrn part of these finanryal statements Paws & Claws Animal Rescue Service Notes to the Financial Statement For the year ended 31 December 2025 1.Accounting Policies Basis of preparing the financial statements The financial statements of the charity, which is a publ￿ benefft entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102} "Accounting and Reporting by Charities- Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019}. Financial Repoting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charitses Act 2011. The financial statements have been prepared under the historical cost convents'on. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income V￿11 be received. and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslructive obligation committing the charity to that expendilure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate all cost related lo the category. Where costs cannot be direcuy attn'buted to particular headings, they have been allocated lo activities on a basis consistent wrth the use of resources. Tangible fixed assets No depreciation is charged on freehold propety. Taxation The charity is exempt from tax on its charrtable activities. Fund a¢countlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. Further explanation of the nature and purpose of each fund is included in the notes. 2. INVESTMENT INCOME 2025 2024 CAF Interest Flagstone Investment 2.631 3,005 3. ACCOUNTANCY FEES 2025 2024 Accountancy and independent examination servi￿$ 883 Paws & Claws Animal Rescue Service Notes lo the Financial Staternent - continued For the year ended 31 Oe¢ember 2025 4. TRUSTEES REMUNERATION AND BENEFITS The following remuneration was paid to trustees for work carried at the rescue centre when there was no other staff available lo cover. This was nol paid in respects of their role as a truslee. 2025 2024 J Tidey There wefe no trustee ex￿n$6$ cw benefits paid for the year ended 310ecernbgr 2025 nor for the year ended 31 December 2024. S. EMPLOYEE COSTS AND BENEFITS The following employee costs. induding payments to trustees, were incurred during the year. 2025 2024 Wages Employers Nl Defined Contn"bution Pensh)n 76.358 241 766 65,798 607 758 The employers Nl was in relation lo a benefit in ￿n￿ for one of the employees living on site. There were no further expenses or benefits paid for the year ended 31 DeCeM￿r 2025 nor for the year ended 31 December 2024. 6. AVERAGE NUMBER OF EMPLOYEES Average number of employees. including trustees, during the year was.. 812024= 61 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTWIES INCOME AND EXPENDITURE FROM Donations and lega￿eS Other trading activities Inveslmenl income Total Income 98,683 8,825 119 779 EXPENDITURE Raising funds Cattery costs Fostering Vet Fees Other Totsl Expenditure 4,393 107.402 873 106.627 266 540 NET DEFICIT 1146.761) Total funds brought forward 1762 606 TOTAL FUNDS CARRIED FORWARD Paws & Claws Animal Rescue Servlce Notes to the Financial Statement - continued For the year ended 31 Decernber 2025 . TANGIBLE FIXED ASSETS Freehold Property COST Al 1 January 2025 and 31 December 2025 551026 Net Book Value At 31 December 2025 At 31 December 2024 551026 9. CURRENT ASSET INVESTMENTS 2025 2024 Flagstone investment 431 422 329 10. CRED￿oRs AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other 11. MOVEMENTS IN FUNDS Movement in funds At 1.1.25 At 31.12.25 Unrestrlcted funds General fund 146 761 Nel movement in luHds. included in the above are a5 foll(MlS Incorning Resources Resourc85 expended Movement in funds Unro$trlcted funds General fund 119779 266 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2025.