Charlty rnglstratkn number 288473 THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Tru8t••s D Penfokj. Chaim Mr T Whtte- Treasurer Mr K Rune8 Mrs H (lI1115h MrsA sparsJtt Mrs C Sykos Mrs J YCMJNJ M8TLMW8 (ApFointsd 23 Juty 20241 Ch*r5ty numb•r 288473 Ind•p•nd•nt •xamln•r Aze¢sAdI1 Suito5 B a D Bumham Yard London End Buth"nghamshire United lQngdom HP9 2JH Bankorn CAF Bank Llmited P.0. Box 289 W•st Mallkng Kent Unitsd Klngthyn ME19 4TA HSBC 88nk PIC 1-2 Market Place Wokingharn Berkshiro United Kingdom RG40 1AL Na1•81 Samngs PO 8ox 4087 Glasgow Unrted lQngdom G58 1SB Soll¢ltorn Clifton Ingr LLP Soli¢ilorn 22.24 Broad Stregt Wokiroham Unrted lQngdorn RG40 1BA
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Invostmgnt advlsorn Rathbone Investment Management miled 159 New Bond Street Lond¢ W1S 2UD Unrted KInM
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE CONTENTS Page Indgpendent 8xaminorf8 rgport Statement of ffinancial acvil Ba18nc 8h86t Nots8 lo the fknancAI SIAteThl3 7-15
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Th8 trustees present trir annual reFNt and fin8101 StateTh ts th8 year 31 DeCber 2024. Thg flnandal statements have been prepared in accordance with th& ac£ounting policies sot In the rKte to Ihe rinancial statements and mplY wrth the charitys goveming d(um8n1. Ihè charib.es Act 2011 and 'A¢counling and Reporb'ng by Ch8nts"es'. Statement of RMmerje Prath"ce applicable to chantses proparirwJ Iheir acojunts In accordance with thg Financial ReFMyling Standard in th¢ UK and Republic of Ireland IFRS 1021. Obloctlv83 and act5vltl•s The Diana Brirnble¢ombe Anlmal R88cuè Centrg. fcrfmerly krtswn untl the 26th Awil 2002 as the Animal Resuje Group. WokiThJharn, was entefe(l #i the Central Registor of Charities 9th January 1984 as Registere{1 Charlty Numb8r:. 288473. The chaS addr888 h Tho Dlana 8rknblocuth Amlmal Rescth C•rtr•, San¢Jary. Nol8on8 L8ne. Hurs( Berkshire, RGIO ORR. The Charftys cyjrrent Conslftutkn states ils alms and obiecknve8 to be.. {al the provision of care and shetter frjr animals th8t stray, lectj or aro otrw"80 in ed of assistance 8nd the prolection ol animals from ill-US89o, celty and suffen.ng and Ibl the 8dvancement of ed11.0 of the pvbii¢ in thè n8&Js and propgr c8r9 of anwnal8. and thare has been fw Change in Ihese durir¥J the yew. The trustees hav8 pald du8 rty8rd to guwJanc ISSU by the thiity comrrisslL In d8ddkng wh8t ath1ti88 the charlty should undert8ke. Achlovements •nd p•rform•n Ch•rltablg 8¢tlvltl68 The past has yel agaln boen a ¢hall8ThJirvJ for OBARC as n ha8 b8en for so many tharillg$. The spending 5qUe8z8 on 8$01d buth3els, o)uF48d wmh IrKre8s9 In inwi costs fty tho Chanty contlnues lo Signlficanty Impact our abillty lo support animal wlfarè in many ways. We contsnue to 8ee 4nlmo18 being given up for r•PthilTh3. cryning into our c8ro th Intensa modical issues that may reouirg ¥Xt8nsNe and inewtsbty ther8fore expansi¥ re. 88 Wo11 as long poriLyJs of r•sld•nce al the Centre before thay Are able to b• presentsd f( reh)miro. Vetsrin8ry fè0$ nats'onally have es¢81oted In an unpl8dent8d manner, so this fvrthèr IMpts cr ev¢r4ncTeasing vetsdnary bills. Delays whi16 8nlmal$ are under car• also inueastss the ocujpancy of the a0MMjaI 8t tho C•ntre, whith has tha dual impact of in¢reasiThJ operating Costs arKI also pr8v8nting the a¢c8ptanc8 of othor animals which not only compromises our 8ff8cUveness bLrt also restrK#s pOtl irrtx)mè from athjpbon fee8. Sm nthv8 18 that the pfeviouy reported woblern in rd8t¥ to cases of In1( illness In cats has successhjlly addressed with the comFdelthi ofa Ition UrlL Rehomlng showed 8 mrxed In 2024. Dog adopt19 IrWea frC 150 to 164, whllst Cat adoption8 decreased from 143 to 115. Rabtit and Gulnea Pig adoptions also decreasod in 2024. Adopllons hRve been dedining ovèrall slncg the paak in 2018.. Whble there are flU(aUatws. the overall trend for dc¢3 adoptions appgars lo bo downward. On the flip side C adoOi¢xts have been increasiNJ overall. While there ara fluctuab'ons, tha overall trend for cAt adopts"$ appeats lo bg upward. The overall numb is something that It Is Impossible for tt)e Charity to predlcL and oim is to remain ardilth fry wh8n8ver the need arfses. DBARC r¥)nllnues Mth its effths to In9&8& publK WdrBness and of course to raise lund$. Ouf team havè worked hard to both hokl events at the Centre arKI to attend local ots aThl wll ts)ntinue to dovelop iKJlh. Wo also now welcome rAtstomers to our onsite shop whith sells donated pel pr¢yJucLs. We have twi workirrfJ with local bu&nesses vtho wish to S8nd s&ff on volunteeriTVJ days bjl are stsll sinjggling to re¢wrt vc4unteers lo holp with fund-raising activikne5, athough are fortunate to have some dedkaied supporteys. The bro&1 picture is one of a Situat where we have been able to help very many animals to improve. often to lotslty transfomi their INes and their wo118re and whwe we hav9 b88n a8 to hglp surrendering ownw3 to deal wrth traumalic sitLFations in their INes. and to help adopting owners to know thè joy that 8n animal ¢xJmpanion can bring. DBARC is de(licAled to achievtng al of thts and wthl (x)nb"nue tpthh its vllal wor
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The broad picture is one of a situation where we havè been able to hdp very many 8nimals lo improve, often to totslly transform tr INe5 and their welfare 8nd Ithere have been abkn to h both surrendering owners to deal with traumatic srtuations in thetr lives. and to help adoplitvJ th¥nS to know the Ihat an anlmal companlon can tNirvJ. DBARC 06 dedted to alknvu al oftr"$ and wll ctir with ifs vital w( Financlal r•vl•w Tho tru$teg8 corrider it prudent to rna1thn e4gh r98eryes equal Io ot le&st 2 years. n81 excess expenditure over incomg and to safgguanl a bequoathad share for g-terrn sustsinability. A5 such. a genernl reserve of £640.00012023: £692,CK#)l is held to o)ver cyerational costs ff all I?)me ceases. These r08erves are d&tsdod In noto 14 of th8 finwdal stalements. Incorn• & Exp•nd5tur• Total Inu)me derived Irfm all sources totaHed £305.442 (2023.. £294A02}. The In(tAnB15 w&JomlrtanlJy made up of fundraising. dortatK)ns and legao"es. The legaa8s receiv&J in 2024 amounted to £79.325 conpared V•ith £34.404 in 2023.The thanty is aayS grateful for such 9gnero84ty from cojr suprxxlew5. 13 Min th8t incom& suth as legacigs Ls used to sup th8 Charity in the rèBoJlng and the rokling of abandThwd and unw8nted animal8. Memtrtshlp an(1 Care Share gerated of £54.115 and ha8 deu•asod c)mparod vAth the Incom received in 2023 whith was £59.919. Our supportors fvndraising acts'vfaes h88 r8m8ined steady dLtring 2024 fc41owing on from a numb8r ol ye8rn where rt dedined as a consequence ol the COVID patNlem. FurKlraising inuxi)e docreased lo £33,653 in 2023. compared to £54.186 in 2023. This is due to fower dOnatiS received from Mad At¥xrt Schrwzers. It 1$ hoped that Ihls IncThno stream contvluo trJ In 224 as are fortunate to a very d8dirat8d grwp of 8upporters. Total expendltLn from Charitth In 2024 was £366.461 {2023.' £349,079). The mahy &XndI1r0 8reas continue to be vetsrinary f80$ and staff wag8s, wrgsenlvvJ a ciJmtsrMI total of 55% of th8 annual expenditure. W8gè8 & $81orfes for the sm8M number of stsff ompby&J by tha thanty insed to £118.87112023.. £94.913). Veterinary costs wer• £87.18212023: £103.631) oThJ rel1ts Ihe dwg98a In the exknt of thelr e4xnplex medlcal 1881105 that be tse8led pri to &W'on. Sit8 Servi costs were £65.493 in Ihe ypar comporgd to £58,368 kn 2024. Whd8t skn molntenanc8 COBts were £13,052 {2023'. £5.2861- OeprecL9tion was £35.190 In the year (xrfnpl to £40.154 in 2023. Overall. the Chadty W a nel dèfidt of£49,156 In the y•ar oynFw&I to £54,468 kn 2023. Prlnclpal fundlng ¥ourc•J The Charity is entirely dependort UF VUntary donalJns and reNeS no GovemFrEnl funding the exception of the Grft "d augrnentation. dègree of financaal support is markgdly influ8ncd by legaoes, o forni of exceptional inrr that vartes signifirantty from period to wwxl. bjt 1c is invariably to assist both 4)eratIOn requirents and f8(itstale the needs of ¢apit81 eXdIDn.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Invostm•nt polky There is not restri¢thon upon th8 Chaiilys investmeni rKAicy aTrJ th8 stralwJy is delwii)Ined by the Trustees. Th& present strategy C4Jntinu8S to be di5trit¥Jtw)n 8vw1ae of fvnds betwe depyjsil aco)unts and Ilsted Investments. Such listèd inVeSthnts are ptacd in low to MlUM risk wthin a diversffied FK1f¢4io, thereby stwe8ding our potenti81 risk fijrther. The share investments have generated a divklend in(a)me of £12.510 in the yE8r12023.' £11.1021 whilst interest Income of £6,56312023.' £4.497) has trn generated through the National Sang8 and CAF Bank investmonts. The Incrgased intsrest eamed on our Nath'onal SBvings and CAF Bank ac(aJunts is rellthe of the Increasing interest rnles offered to th& markoL and althou other options have been kjokod at the Trust99$ aro Telucianl to comnul to large sums of cash to l(mger term hvjhgr intoresl bearing as th8 charity'8 cash reserves are required lor the day to day m8n8gement of the ch•ty and capital NTrvestr Rl•lt aBS•8•m•nt The trustseB has assessed th& m8w)r risks to thè charity is exrrf)8ed. and arn sati8fd that sfftms are In ace to mthgate exk)osure to the may tsks. Thg Tntsteas have assessed tho Ma lo 1¢h the drity Is exp)1. and are salisfi8d that $ysiemB are Sn ace to mitlgata èxposure to lh8 mar rw. Eojnomk fad(¥s and Govamment pol0$ conllnue to creBt• thallary for the Charity. structurèp g¢)v•manc• and man•g•m•nt The Iruglees who serve(I durmg the year and LP to the data of signatyre dthe fmonclal statsments were.. M15s D P6nfdd- Ch81mian Mr T White- Tre88UTer Mr K Runnad8s Mrs H Qullllsh Mr8 A Sparshott Mrs C Syk88 Mrs Jyoung Ms T L Mlll8 (Wnted 23 Juty 2024) The Charivs Twstees, who k¥nty sem as The EXUle Commltteo of the Ch8rlty, are all unpald volunteers. They are recruited from the Charitys SUPFylers and arn fomwlty elecied al an annual gener81 meeting to s8tv for a maximum tem) of three years. Retiring trustees may offer thèrnsdS for imme(1iate r8-el8ction 81 the appropriate annual 98neral Thetsng. Tho Exgojlive Commitiee has the authority to (>opl addonal m8mb8rs to fill any mi&temi vacancies that may èxist, but any suth members musl then seek fomwl electton at tho nexi annual gener mgeting. No extemal p8rson ( has the authlty to app)Inl Irusts05 or mombgrs of the Ex8uJtiva Committee. The Charty owns the freed of Ms maln opeTallOn propety at The Sancau8ry, Nelsons Lane. Hurs( Berkshlre. RG10 ORR and that property i8 held on bohalf of the Ghanty by Th Official CustOdn for Chants'es. Futuro Uabllltl8• Each of the Trustees has t>Jffirrned Ihal Ihern Is no or liablily of whh they are aw8r8 whlth Is relevant to thè fabric of these Accojnts. but of wlmth the Inderndenl EXam1r is unaware. They have further confirn)ed th&t they have laken apFwopriate steps to identify sh rnlevanl informob.on arKI to establish th8t the Independent examin8rs are &ware all relevant infcffmalM)ft. The Irustee5' report was ap by the Board of Tnjstees. Miss D Penfdd - Chaman /%
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE I r8port to tha trustÈgs on my 8xw)inab"on of the financial statements of The Dlana BrIMbl1)Mbe Animal R88CUe cent (the charity) for the year ended 31 December 2024. R•spon6lbllltle$ and basls of rewrt As th8 tru8tee8 of the charity you are respobkn ts lh8 prep8rn1ion of the rm801 ¥tstements in accdanc$ th the rwuirements of the Chafibes Act 2011 (the 2011 ktl. I report In rosp8cI of my examination of th8 tharws Ilnandal stat8m8rts out urkJgr 145 of tha 2011 Act. In carryin9 Out my examination I hava follow all tha apF4icable DI¢"0n$ gNgn by the Charity Commlsslon undw sgcts.on 14515Xbl of the 2011 ACL Independent •xamln•rf• tat•m•nt Since the charity's gross income exco&J8d £250.C(Kl ywr axaminw bo o mwnber of a listsd in $8dion 145 of the 2011 Act. I cts)fim) that l am quaw to uNJertake the examinalion because l am a member of ICAEW, which 46 one of U)8118tsd bodie8. Your attenilon is drawn to the facl that the charity has prepared financial stat8m8nts in accordancè wtth Ac¢ounVng and Reporting by Charities w8paring th8ir acoyjnts in ¢dance the Financaal Re[Tting Standard appllc8bl8 In tho UK and RgpUbl of Ir8land IFRS 1021 In proferèw to Antirj and Reporb"ng by Charib"es.' Slalemenl of Recommended Prncb'ce issued on 1 hw'l 2(K15 is refer1 to in eXt rOg8b0n8 bul ha6 rthv been wlthdrawn. l und8rsland that this has ten d¢Th in crfd8r for fm#n¢ial statements to provJè * true and falr view in accordanc with Gonerally Acceptsd Acc(wntiry prolc eff&ve for reporling per$ b8ginning or after 1 Janu8ry 2015. I havo complot8d my eXnall0n. l that no matt8rn ha¥ eomo to my 8ttentM)n in connéctb)n the ex8mlnaUon givlng me cause to bdlgvg that in any matarial reSL acc(xJnling records were not kgpl In rgw of the charity as rorymrgd ty 130 of th9 2011 Art or the ftn8nci81 stat8m•nts do not acc vAth those records.. or the financial st8t•mants do not COM wth Ihe appllcable requ1men1S concemiry tha fomi and conlent of accounts Sel out In the Chariti"e8 IAcu)unts and R8tK)rtsl Regul8b"¢y)$ 2CQ8 other than any requiTrment that the 8cc£Junts giva a true and lairmew whth b not a mallorc0nfd9rOd as part of on Ir¥J&pgndgnt *xomlnatton. I have no cCernS arnl have cgyng across no othw matters kn (n9th)n wlth thg oxamIlIOn to whld) attenllon should b8 drawn in this rewt li crfrjèr lo on80 a w4)er w¥Jefstsnding of thè finantsal statom8nts to bb r6a¢h8d. Chrl$toph•r Nl$b•t FCA Az•ts Audit S•r¥ie•• Sultgs B & D Bumhamyard London End Beaconsfiel¢J BuckinghAmshir HPg 2JH United KiTh3dfxn 2310912025 Dated..
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 FSxed as$ets Tangibl8 assets Invèstrnents 13 14 513,337 639.610 518.538 892.301 1.152.947 1.210.839 Current a•8•t• Stocks 08btors C88h at bank and in hand 15 16 47,299 16.254 37.742 14,191 69.573 57.528 Crodltorn.. amounts falllng du• wlthln On¢r 18 116.018) (12,105) Nel currant assets 53.557 45,423 Totsl •¥8et81•80 currnnt Ilabllltl•• 1.206.504 1,256,262 In¢om• fvnth R8stri¢le(I funds Unrestrfcted funds 7,455 1.199.049 8.057 1,248.205 1.206.504 1,256.262 The flnanclal ststsm•nts wern apkYov•d by T Ml88 D Ptnfold. Ch&irn)an om Whit
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unr•strl¢t•d R•strlctod fvnd• funds 2024 T¢)tal Llnr•strlct•d R¢stri¢t¢d funds funds 2023 X123 Totsl 2024 2023 Dmations ond 16g8cles Charitable actiwties Fundr81slng incom Investmènts 219.503 33.213 33.653 19,073 219.$03 33,213 33.653 19,073 192.844 32,174 54.186 15.599 192,844 32,174 $4,186 15,599 Totsl Inm• 305,442 305,442 294.803 294,803 Fundralsing and publicty 5.034 5,034 Charltable Exp8ndilLe 385.859 366.461 348.478 602 349,080 Total ¢harltabl• •xp9nd5r0 365.859 366.461 348.478 349.080 Total •xp•ndllur• 371.899 372,501 353.512 354,114 Net gainsl(10ssos} on Inveslments 11 17.301 17.301 4,241 4,241 Not exp•ndliur• forth• yearl Net M0mOnt In fund• {49.1561 1602) 149.758) (54.48BI 16021 155,0701 Fund balwces 8t 1 Janu8ry 2024 1248.205 8.057 1256.262 1,302,673 8.659 1,311,332 Fund balances at 31 D•¢•mb•r 2024 1,199,049 7,455 1,206,504 1248.205 8,057 1.256,262 The statemenl offin8ndal indudgs all gots a1 k¥8s re(£*jn In thts yew. All income and exp8ndbturo derive from c(ffttFnUY actNibes.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEAIBER 2024 A0119 pollcl•s Charlty knft>mMtl¢in The Dian8 Brirnblecclbe Aninkql Resuje Centre. kwn uniil the 26th 201Y2 0$ the Animal R8s¢ue Group. Wokingh8m, was entsrtyj in the Central R¢gi5tsr of charl66 cffl 91h Jwuary 1984 a8 Registered Charity Numb8r.- 288473. 1.1 A¢¢ountlng ¢onwntl¢)n Th8 financial stotemènls of the chority. vA)ith 18 a pU4C benefft entity undar FRS 102. havo been prepar•l in accordanco wlth the Ch8riti88 SORP IFRS 1021 'AcwJnting arKY Reportin9 by Charltkn." Statement of R•comment1ed prtte8 ap1¢ab to charitigs wepartng thglr a&untS in 8o>)rdance vhth the Finandal Reporting Standard apICable in ts UK and RePu1C of Ireland IFRS 1021 {effe¢tivo 1 January 20191., Financial ReporUng Stsndard 102 Thè Financial Repo.n9 Stsndard appbicauo in Ihe UK and Rèpubllc of Ireland, and the Charities Act 2011 Th8 financial statomgnts arg propared In 8tarfirthJ. whhth is thg fun0lion ol Ihe charfty. Mon9t8ry amounts in flnanoal slatgmonts wo rtyJnd&J to tho nearest £. Tho finan¢lg1 $arnts have boon wepared und8r the c4)st gVenti(. The pdndp81 ?)untIa pollcb68 atyted ar• set out tdcw. The charity has tsken advanlage ol the folkjwwig (sdowre exerrpytyi in prepgriNJ these finarKlal 8t8lem8nts, as p8mTtted by FRS 12 The Financial RaporllNJ StKlard akvIIc8bl8 In th8 UK and Republic of Ireland.: the rew5r•Mts of 7 Ststem•nt ofcash Flows. 12 Golng conc•rn A¢ the time of appfovlrvJ the fin8n(aal 8t810n. thg InJ8tee8 hav8 a rwonat48 8xpg¢1alion thal tho charity has adequat8 rss(xJrces lo c(ntinu8 In ow(8tiorW existenc8 fty the foreseeablo futurè. Thus thg trustee8 conllnue to adopt the goiThJ nCM basis of acoJunlirwJ In preparirwJ tho financsal slalem8nts. 1.3 Charltabl• fund Unrèstrlcied lunds ar8 availth for use at th8 dlgcYeth)n of the trustees In furth8rnl of their charilgble objectives. Restricted funds arn sub to.$ c<xll1h by donors as to tTh thoy rn8y ba used. The purpos8$ and uses of thè reslrlcted fiS are 8¢1 wt In the ncAes to lh8 State1$. End0wmt funds are sublect to 8peclfic ¢1¥n$ by dcmor8 that the c1 mu51 be maInt81r by the ch8rity. 1A Incom• Incomelg recognised when th8 charity legally entrtled to it after any FwFomianc8 {xY1 have bo•n mot, the amounts can be measur&1 Telb. and it is fvt4e that income will be recNed. Cash donattons are recognlsed on receipL Other donations are rwnised once chanty has been notifiod of the donati(. unless performance o)ThJltkJ7s require deferral of the anK)unl. Irthme tax rg¢oYerable in relation to donations reNed der Grflkn or deeds of covenaftt i rn[l at tha lim8 of the donatbn. Legacies are recognised on rfjpt LY oth8rwise rf the dwrity boen Th)tifi of an ImpwKling dÉstribution, the amount is known, and rBceipt 15 eX[ted. 11 th8 8trKAJnt 15 Trjt th8 logw 18 treat•J as a nlirffJenl asset.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Aceountlng pollcl•s {Contlnu•d) 1.5 Expendliur• LiabIleS are rèwnisèd as exFendiiure as scK)n as Ihere is a legal or constsuctfve obltylion committing the chority to that exendire, il is probable that a transfer ecOn(lnIC bpnefils be reqUIj in sethement and the amount of the obligation can be mea$Ltl relk4bly. Expenditu is accx)unlet1 for on an accruals basis and has been clarI•l undor h8adir•J5 that aggr8gata all cost relale(I lo the category. Whgre c)8ts cannot bo dirs¢tly attdbuted to parbojlar h6adiTh>s thoy h8ve been alted to acviti&s on a basis consistsnt with the use of resourcés. Tha t>)sts ofggneratfrng fund8 iThSud8 fuTrJ o)sts. trathng ¢xsts and invesbnont management charg8s. CharilatrAa acti¥lUss relats to Nnnry the anwnal ¢W)tre. Govem¥nce ojsts indLJ& costs of the ryeparnthjn and bthFwdont ex8mSnaliM of statutory accounts. bank chargès and L¥)st of gny leg81 advth kj trustees on govfjm8n¢• or (sltional mglt• 1.6 TangllAe fixed aB••t8 T8ngible fix&J as6ets are Initkglly m&8svred at c)st aThJ sub¥oquenty MUrnd at cx>st cff vduation, net of depreciation and any Impaimienl k)3Bes. Oepreclatlon Is COgnISed so ay lo wrtt8 ¢)ff the g)8t or vallon of 88séts1833 thglr rosidu values overth8lr usefijl lives on th& foll(n9 bases.. Fro8hc4d land and bulldkngs Plant and equipment Plant and gqulpmenl Motor vehid6s Steol portoblg u ov8r 40 years 25% reduciry balwKo. montrly bas 2S% reducing ba. monty b9818 ovar 20 years The g8ln or 1088 8ts1rvJ on the db¥os81 of an asset is detemiin8d 08 the dInCe betrn th9 $910 woceeds and the carryiThJ value of the asset, aThJ Is th& ststemenl of finawal acllvthgs. 1.7 Flxod a••et Inv¢slm8nts Fixed asset inve5tmenis are inttially m•asurl at transadion vice exduding transa(Ilon txjsts. and are subsequenty measured * falr value at each pOthg date. Chan$ in fair value we rec(3rised in ngt Incomsl(expgndrturo} for year. TransaL'on cosls are 8xp8ns•J gs IncUrd. The investments in the acc18 relaie to listsd InveStr held thrw Invesbrent fvnds, National Savings Bank and CafGold d8posiI accounts. Interest on the knveslments kn CoMw Inv•strrnnt ftmds 8ThJ CafGohJ 15 nted for on an basls. JI gains and Icses aro taken to the sta18m8nt of )Inanc¥al xtsyitw as ttw arise. R8ah's&J gairs * k6ses on InveStmts are cU•d on th? thffffien and opening t0k value. 1.8 Impalrni•nt of fixed 08$0ts At each ¥ep(Mlig end date, Ihb tharrty carrytng amounls of its tsnglblo awts lo delemine whèther there is any mdEC8tic Ihat those assets have gthered an Impalmnt 1056. 11 any such indut exBts, the recoveTatrfe annI of tho asset is timated In (wder to deterniine the exlent of th• impalrment loss {rf any).
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng polkl•s {Contlnu•dl 1.9 Sto¢ks stocks are $tad * the of co and eslimal selliThJ price less costs lo o)mpW and s811. Sto¢k ' comwsed ol anlmd feed, vetèrinary m8leri815 8T wr¢h8sed goc¥Js for resale at faws 8rKI bazaars. Ngt r881i$at40 v8bJe is ts eBts"matsd seliTr3 prke less all eBtimated crnts of completion and Sts to be ¢urred in markotlNJ. sellrvJ dlstrlLth. 1.10 Cash and ¢a•h •qul¥al•nts Cash and cash equivalonts indud8 cash In hand. der(ssits he at cH vlth banks. othèr $hort-tsmi liquid inv8stments with odginal maturities of three months or les8, gnd b8nk overdr8fts. Bank overdr8fts are Shown vAthln borrowirKJs Sn curyent li8biliti8S. 1.11 R8tlrem•nt b•n•llts Payments lo defined Contrifmju rellrement benofft $cm¢S are t as an expense as tlw thg. Donotlons and l•98¢1 Unr••trtcted Unre8trf¢t8d fund* fvnds 2024 2023 Donati$ and gffts Lagad8s rg¢dvable Glft 119,276 79,325 20.W2 130,694 34,404 27,746 219.503 192,844 Charltsbl• a¢tlvltl•• Ch•rltabl• Charftab Income 2023 2024 Careshare foss Commission rec8Nabl MembBTship fee8 7.795 21.669 3.679 70 8.140 19.506 3,496 1,032 33.213 32,174
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 fdraISIng Incomo Unr•strl¢tsd Unre•trfct•d nds funds 2024 2023 FurKlraising ovonts 33,653 54,186 Inv•atm•nt• Unrn8tr1ctod Unr•8trlct•d fund$ funds 2024 2023 Inrne from Ilsl&J knvestmonts Intsrest rocelvable 12,510 6,563 11.102 4.497 19.073 15.599 R•l81ftg funds Unr•strf¢tod Unr•gtrlet•d fvndty funds 2024 2023 raisl Staging fundraising events FulIal80ng agonts 2.536 1.745 3.289 Fundr81slng and publKity 5.034 5,034 10-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Charltsbh •¢tlvltles ChJrltabl• Charltable Exp•ndltur• Eypondlturn 2024 2023 Stsff costs DepatIOn and impaim)ont Incoming animal costs Veterinary f8eS Animal welfare General expen86B Maintenance Sit8 services Trustgas In(18mnty in8uran¢• 8ank charggs Profossional leg8 Oth&r Chartts8 experKYlturg 123,107 35.190 99,264 40,154 8.938 103,631 15.729 11,148 5.286 56,368 2.570 2,334 87.182 16.402 8,354 13.052 65.493 2.628 743 2.770 366.461 349,080 386,461 349,080 Anatysl• by fund Unreslricled funds Restdcted funds 365.859 602 348,478 802 366,461 349,080 Ind•p•nd•nt Exaffllner Fees payable for thg Independent 8xaminakn were £3,fJ)012023: £2.7701. Fees wero 8180 paRI In respect ol poyroll services of £74312023.. £8881 Tru•t••$ None of the tru$t8es lor ary Fersons conne(le(I with them) receNwJ arry r8munaralion or benefits from Ihe charfty durtng th8 year. The charity pur¢has•J Intstees irthnrrity insurance of £2.95412023". £2.5701 in the year. 11
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 10 Employ••# avernge nbjnthty number ol wnployees duriNJ lh8 year was.. 2024 Numb 2023 Numb Centre managwnent staff Animal cets assL8tsnts Tot81 Employm•nt Costs 2024 2023 Wages and saJari&s Social S8CLtiity $ts 0th8r ponsion costs 118,871 2.095 2.141 94,913 1,910 2,441 123,107 Th8r6 Ware no ampk)yees t1086 aMuBI was nre thon £OO.(th. 11 N•t gaInl0•1) ¢)n InlIm•n Unr•strlct•d Unre8trfct8d fund• fijnds 2024 2023 Gainlllo$$) on sale of investmont 17.301 4.241 12 Taxatlon Tho ¢harity Is exemFrt from tsx on inc•me and gal f¥Ming within seckn 505 of tho Taxos Acl 1988 or 8èCtlon 252 of the Taxauon of Chargeable Gatsh# 1992 to the exienl that Ihe9e are appl to118 tharitable obiocts. 12-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 Tanglble fixed assots T¢tsl d buldky e4u1wl unlt At l January 2024 Additions 643.649 296,937 34.941 69.354 29.987 1,044,881 29,987 At 31 D8c•mbar 2024 643.fA9 296.937 34.941 99.341 1.074.868 D•prnclatlon and Impalrn)•nl At t January 2024 226.234 11.091 216.040 18.024 26,785 1.857 57,283 4.217 526,342 35,189 At 31 December 2024 237.32S 234, 28.642 81,SCy) 561,531 Carrylng amount At 310ecember 2024 408.324 62.873 37.841 513.337 At 31 De¢omber 2023 417.415 80.897 8,156 12.070 518.538 14 Flx•d a•••t InV1M•nt• shar• Capftal ¢a8h CAF Gold 4K¢ount Co•t or valuatl¢)n Al 1 January 2024 Addrtions Dlspoals Valu8tion ¢8ng88 Intere81 re1V anaYt f80 389,649 81.407 168,233) 17.303 14.328 181,4071 288,324 85.891 (187,9551 692,301 85.891 {187.9551 17,303 3S,574 13.5041 12,509 (3,9)41 23.C65 At 31 Decmb8r 2024 420.126 10.159 209.325 639,610 Impalmi•nt At 1 January 2024 & 31 D8c$M 2024 caIng amount Al 31 O¢¢anber 2024 420.126 10,159 209,325 639,610 At 31 December 2023 389.649 14.328 288.324 692,301 13-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 Stocks 2024 2023 Strks 6,020 5.595 16 D81 2024 2023 Amount• falllng due wlthln on• y•ar. Other debtors Prepayments ar¥J aeaued nne 39.795 26,919 10.823 47.299 37,742 17 Loans and ov•Tdraft• 2023 Bank overdrnfts 1,402 Payable w1ft onb year 1,402 18 Cr•dltor•: amount• falllng du• TlthSTr y•ar 2024 2023 Bank overdrafts A(zruals and doferr&J incx 17 8,963 7,053 1,402 10,703 16,016 12,105 19 R•tlr•ment b•nfft Kh¢m D•flned contrlbutlon hOM•• The charlty op8rat&s a dèfined ¢onlfibuOon sthgm8 fty am quali1n9 empbyoe5. The assets of th schem8 arn h•hJ separately frcrfn tlThe d the charity in an ind8F* admtnisiorad fuThJ. Th8 charge to profft or k68 resp8Ct of defin1 contsitth $dMeS vras £2.141 (2023. £2.4411. 14-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 Ro¥trlcted funds Stsal Framed Biildngs 8nd C8tt8ry 16021 8.057 1602) 7,455 8,659 -16021 8.057 {602) 7,455 The f8str1cted fUts balan¢e8 Indude the n&t valuo of assets purthas&J vAth r8sth"¢X•d fund$ at tho year end aftor deducting depreL¥alion fc¥ year aThhJunting to £60212023: £602) in thg year. 21 An•ty818 ol n•t a•••ts b•tw••n lund• Unr•$trl¢ttrd R••trf¢t•d lund• fvnd• 2024 2024 TIA Unr••tslct•d RMtrlct•d fund• fund• 2023 2023 Tot•1 2024 2023 Fund bal8n¢8$ 8131 Dgc6mbor 2024 Ofg represented by.. Tanglble as8ets Inv8Stm8nts Currgnt assetsllliatyjoS> 505.882 639.610 53.557 7,455 513.337 639.610 53.557 510.481 692.301 45,423 8.057 518,538 692,301 45,423 1,199,049 7.455 1,K6,504 1.248.205 8,057 1.256,2fj2 22 R•lat•d party trans•ctlon• Thorg wgrg no dixb)sabl8 related party Irarwdions duriThJ th8 year (2023. non81. 15-