Charity Number:
287194
Happy Landings Animal Rescue Centre
Report of the trustees and unaudited financial statements for the Year ended 31st March 2025
Happy Landings Animal Rescue Centre
Year ended 31st March 2025
| CONTENTS | PAGE |
|---|---|
| Legal and Administrative Details | 3 |
| Examiners’ Report | 4 - 5 |
| Report of the Trustees | - |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Statement of Cash flows | 8 |
| Notes to the Financial Statements | 9 - 13 |
| Detailed Statement of Financial Activities | 14 - 15 |
| (does not form part of the statutory financial statements) |
Happy Landings Animal Rescue Centre
Year ended 31st March 2025
| CHARITY NUMBER | 287194 |
|---|---|
| PRINCIPAL ADDRESS | Pye Hill |
| Pylle | |
| Somerset | |
| BA4 6TG | |
| TRUSTEES | |
| Katherine Lovell Resigned December 2025 | |
| Annabelle Walter | |
| Nina Harris | |
| Rachel Jamieson | |
| Emily May Gardiner Resigned December 2025 | |
| Kerris Macauley Appointed August 2025 | |
| Andrew Young Appointed December 2025 | |
| INDEPENDENT EXAMINER | Mr Rajesh Sharma |
| 14 Sheraton Close | |
| Elstree | |
| Herts | |
| WD6 3PZ | |
| SOLICITORS | Messrs Bartlett, Gooding & Weelen |
| 65 High Street | |
| Shepton Mallet | |
| Somerset |
Page 3
Happy Landings Animal Rescue Centre
Year ended 31st March 2025
INDEPENDENT EXAMINERS REPORT
I report on the accounts of Happy Landings Animal Rescue Centre for the year ended 31st March 2025, which are set out on pages 6 to 15.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
(a) examine the accounts under section 145 of the 2011 Act;
(b) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
(c) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
( )to keep accounting records in accordance with section 130 of the 2011 Act; and
( ) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
Page 4
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr R Sharma 14 Sheraton Close Herts WD6 3PZ Date: 23[rd] January 2026
Page 5
Happy Landings Animal Rescue Centre
STATEMENT OF FINANCIAL ACTIVITIES Year ended 31st March 2025
| Note Incoming Resources Donation & Legacies 1 Charitable Activities Boarding Income Adoptions Income Other Trading Activities Raffles/Fundraising Investment Income 2 Other Income Total Incoming Resources Boarding activities Charitable activities Governance costs 3 Total Resources Expended Net (outgoing)/incoming resources Total funds brought forward Balance transfers Total funds carried forward |
Unrestricted Funds 2025 £ 167,982 145,464 18,638 4,092 1,286 7,141 344,603 12,145 283,874 10,491 |
Restricted Funds 2025 £ 0 0 0 0 0 0 0 0 0 0 |
Total Funds 2025 £ 167,982 145,464 18,638 4,092 1,286 7,141 344,603 12,145 283,874 10,491 |
Total Funds 2024 £ 134,667 122,004 21,504 3,410 1,935 0 |
|---|---|---|---|---|
| 283,520 69,616 183,787 31,613 |
||||
| 306,510 | 0 | 306,510 | 285,016 | |
| 38,093 1,186,860 0 |
0 0 0 |
38,093 1,186,860 0 |
(1,496) 1,188,356 0 |
|
| 1,224,953 | 0 | 1,224,953 | 1,186,860 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
Page 6
Happy Landings Animal Rescue Centre
BALANCE SHEET
As at 31st March 2025
| Note Fixed Assets Tangible Assets 6 Investments Current Assets Debtors 7 Cash at Bank Creditors Amounts falling due within one year 8 Net Current Assets Creditors Amounts falling due after one year 9 NET ASSETS Funds 10 Unrestricted Funds Restricted Funds |
2025 2024 £ £ 1,351,277 1,248,806 6,340 6,340 |
|---|---|
| 1,357,617 1,255,146 (32,469) (24,219) 101,554 160,728 |
|
| 69,085 136,509 (44,878) (42,641) |
|
| 24,207 93,868 (156,871) (162,024) |
|
| 1,224,953 1,186,990 |
|
| 1,224,953 1,186,990 0 0 |
|
| 1,224.953 1,186,990 |
The financial statements were approved by the Board of Trustees:
and were signed on its behalf by:
…………………………………………..
Ms Annabelle Walter Chair
Date: 23rd January 2026
Page 7
Happy Landings Animal Rescue Centre
STATEMENT OF CASHFLOWS
| For the Year Ended 31st March 2025 Note Cash used in Operating Activities 11 Cash Flows from financing activities: Mortgage Capital repaid Bounce back Loan Capital repaid Change in cash & cash equivalents in the year Cash & cash equivalents at the beginning of the year Cash & cash equivalents at the end of the year |
2025 2024 £ £ (43,995) 30,928 (5,154) (5,135) (10,024) (9,779) |
2025 2024 £ £ (43,995) 30,928 (5,154) (5,135) (10,024) (9,779) |
2025 2024 £ £ (43,995) 30,928 (5,154) (5,135) (10,024) (9,779) |
|---|---|---|---|
| (59,174) 160,728 |
16,014 144,714 |
16,014 | |
| 101,554 | 160,728 |
Page 8
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
ACCOUNTING POLICIES
The financial statements have been prepared in accordance with Accounting and Reporting By Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
-
When donors specify that donations and grants given to the charity must be used in future accounting
-
periods
• When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met
• When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlements, this income is included in incoming resources of restricted funds when receivable.
Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Allocation and Apportionment of Costs
The total support costs have been allocated on the basis of 60% to charitable activities, 30% to boarding costs and 10% to Business management/administration activities.
Tangible Fixed Assets
Depreciation is calculated so as to write off the cost of fixed assets over the expected useful economic lives of the assets. The principal annual rates used for this purpose are:
| Freehold Land and Buildings | Nil |
|---|---|
| Plant and Machinery | 10% reducing balance |
| Computer Equipment | 20% straight line |
| Motor Vehicle and Horse Box | 25% reducing balance |
Page 9
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
Taxation
The charity is exempt from tax on its charitable activities.
Fund Accounting
Funds held by the Charity are either:
• Restricted – these are funds that can only be used for particular restricted purposes within the objects of the charity. They are incoming resources on which the donor has laid down conditions relating to the expenditure thereon or when the funds are specifically raised for particular restricted purposes
- Unrestricted – incoming resources on which there is no restriction or designation
1. DONATIONS AND LEGACIES
| 1. DONATIONS AND LEGACIES | ||||||
|---|---|---|---|---|---|---|
| Donations Income from Trusts Legacies 2. INVESTMENT INCOME Interest Received Dividends Received 3. GOVERNANCE COSTS Accountancy Legal and Professional Support Costs |
Unrestricted Restricted 2025 2025 £ £ 68,141 0 0 0 99,841 0 |
Total 2025 £ 68,141 0 99,841 |
Total 2024 £ 106,167 0 28,500 |
|||
| 167,982 | 0 | 167,982 | 134,667 | |||
2025 £ 1,286 0 |
2024 £ 1,935 0 |
|||||
| 1,286 2025 £ 9,613 878 0 |
1,935 2024 £ 9,049 1,780 20,784 |
|||||
Page 10
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
10,491 31,613
Page 11
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
4. TRUSTEES REMUNERATION AND RELATED PARTY TRANSACTIONS
The Trustees did not receive any reimbursed expenditure during the year (2024 - £Nil). No Trustee or other person related to the Charity had any personal interest in any contract or transaction entered into by the Charity during the year (2024 - £Nil).
5. STAFF COSTS
| Salaries and Wages Employers National Insurance Pension Average Number of FTE employees in year |
2025 £ 193,119 12,124 4,216 |
2024 £ 159,814 7,326 3,342 |
2024 £ 159,814 7,326 3,342 |
|---|---|---|---|
| 209,459 | 170,482 | ||
| 9 | 8 |
6. TANGIBLE FIXED ASSETS
| Cost As at 1st April 2024 Additions As at 31 March 2025 Depreciation As at 1st April 2024 Charge for the period As at 31 March 2025 Net Book Value As at 31 March 2025 As at 31 March 2024 |
Property Kennel Block Plant & Machinery Total £ £ £ £ 294,585 950,450 30,818 1,275,853 102,837 0 0 102,837 |
|---|---|
| 397,422 950,450 30,818 1,378,690 |
|
| 0 0 27,047 27,047 0 0 416 416 |
|
| 0 0 27,463 27,463 |
|
| 397,422 950,450 3,355 1,351,277 |
|
| 294,585 950,450 3,771 1,248,806 |
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Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025 7. DEBTORS
| 7. DEBTORS | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Trade debtors | (35,744) | (30,454) | |||
| VAT Repayable | 3,275 | 6,235 | |||
| Total | (32,469) | (24,219) | |||
| 8. CREDITORS – AMOUNTS | FALLING DUE WITHIN ONE | ||||
| YEAR | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Trade Creditors | 20,568 | 9,702 | |||
| PAYE | 4,207 | 2,694 | |||
| Accruals | 1,081 | 1,200 | |||
| Mortgage & bank loan | 19,022 | 29,045 | |||
| Total | 44,878 | 42,641 | |||
| 9. CREDITORS – AMOUNTS | FALLING DUE AFTER ONE | ||||
| YEAR | |||||
| 2025 | 2024 | ||||
| Mortgage & bank loan | 156,871 | 162,024 | |||
| Total | 156,871 | 162,024 | |||
| 10. FUNDS | |||||
| Balance at | Balance at | ||||
| 1st April | Incoming | Outgoing | Transfers | 31st March | |
| 2024 | 2025 | ||||
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General fund | 1,186,860 | 344,603 | (306,510) | 0 | 1,224,953 |
| Restricted funds | |||||
| BARK Appeal/ | |||||
| Kennels/furlough | 0 | 0 | 0 | 0 | 0 |
Page 13
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
11. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net -Outgoing/incoming resources Adjustments for: Depreciation/fixed asset additions (Increase)/decrease in debtors Increase/(decrease) in creditors Net Cash used in operating activities |
2025 2024 £ £ 38,093 (1,496) (102,589) 564 8,250 28,703 12,250 (11,887) |
2025 2024 £ £ 38,093 (1,496) (102,589) 564 8,250 28,703 12,250 (11,887) |
|---|---|---|
| (43,996) | 30,928 |
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Happy Landings Animal Rescue Centre
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2025
| Incoming Resources Donations & Legacies Donations Trust Income Legacies Charitable Activities Boarding Income Adoptions Income Other Trading Activities Other Raffles/Fundraising Total Incoming Resources |
Unrestricted Funds Restrict ed Funds Total Funds Total Funds 2025 2025 2025 2024 £ £ £ £ 68,140 0 68,140 106,167 0 0 0 0 99,842 0 99,842 28,500 145,464 0 145,464 122,004 18,638 0 18,638 21,504 7,141 0 7,414 0 4,092 0 4,092 3,410 |
|---|---|
| 344,603 0 344,603 283,520 |
Expenditure on:
Page 15
Happy Landings Animal Rescue Centre
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2025
Expenditure:
| Wages Vet Expenses Feeding & Bedding Rates & Water Insurance Interest Light & Heat Telephone Cleaning & Waste Postage, Stationery & Printing Repairs & Maintenance Advertising Subscriptions Sundries IT and Website Travel & Vehicle Costs Accountancy Legal & Professional Operating Lease Payments Bank Fees Depreciation Total Resources Expended Net deficit/surplus |
209,459 0 209,459 170,482 12,297 0 12,297 21,596 578 0 578 10,246 2,176 0 2,176 (1,607) 9,099 0 9,099 8,240 14,945 0 14,945 16,284 20,963 0 20,963 10,146 1,720 0 1,720 3,145 6,924 0 6,924 0 345 0 345 551 5,081 0 5,081 8,792 1,107 0 1,107 1,792 1,029 0 1,029 2,200 385 0 3,718 18,867 1,200 0 1,200 3,289 707 0 707 1,251 9,613 0 9,613 8,770 878 0 878 408 4,740 0 4,740 0 2,813 0 2,813 0 416 0 416 564 |
|---|---|
| 306,510 0 306,510 285,016 |
|
| 38,093 0 38,093 (1,496) |
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