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 Run￿e8 Mrs H (￿lI1115h MrsA spars￿Jtt Mrs C Sykos Mrs J YCMJNJ M8TLMW8 (ApFointsd 23 Juty 20241 Ch*r5ty numb•r 288473 Ind•p•nd•nt •xamln•r Aze¢sA￿dI1 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 KIn￿￿M THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE CONTENTS Page Indgpendent 8xaminorf8 rgport Statement of ffinancial ac*vil Ba18nc* 8h86t Nots8 lo the fknancAI SIAteTh￿l3 7-15 THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Th8 trustees present tr*ir annual reF*Nt and fin8￿101 StateTh￿ ts th8 year 31 DeC￿ber 2024. Thg flnandal statements have been prepared in accordance with th& ac£ounting policies sot In the rK*te 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 R￿Mmer￿je￿ 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 cha￿￿S 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, ￿lect￿j or aro otr*w"80 in ￿ed of assistance 8nd the prolection ol animals from ill-US89o, c￿elty 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 w*lfarè 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 unpl￿8dent8d manner, so this fvrthèr IMp￿ts c￿r ev¢r4ncTeasing vetsdnary bills. Delays whi16 8nlmal$ are under car• also inueastss the ocujpancy of the a0￿MM￿jaI￿ 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 pO￿t￿l irrtx)mè from athjpbon fee8. Sm ￿ nthv8 18 that the pfeviou￿y reported woblern in rd8t¥￿ to cases of In1￿(￿ illness In cats has successhjlly addressed with the comFdelthi ofa I￿tion UrlL Rehomlng showed 8 mrxed In 2024. Dog adopt1￿9 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(aUatw￿s. 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 In￿9&8& publK WdrBness and of course to raise lund$. Ouf team havè worked hard to both hokl events at the Centre arKI to attend local o￿ts aThl wll ts)ntinue to dovelop iKJlh. Wo also now welcome rAtstomers to our onsite shop whith sells donated pel pr¢yJucLs. We have twi workirrfJ with local bu&nesses vtho wish to S8nd s&ff on volunteeriTVJ days bjl are stsll sinjggling to re¢wrt vc4unteers lo holp with fund-raising activikne5, athough are fortunate to have some dedkaied supporteys. The bro&1 picture is one of a Situat￿ where we have been able to help very many animals to improve. often to lotslty transfomi their INes and their wo118re and whwe we hav9 b88n a￿8 to hglp surrendering ownw3 to deal wrth traumalic sitLFations in their INes. and to help adopting owners to know thè joy that 8n animal ¢xJmpanion can bring. DBARC is de(licAled to achievtng al of thts and wthl (x)nb"nue tpthh its vllal wor THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The broad picture is one of a situation where we havè been able to hdp very many 8nimals lo improve, often to totslly transform t￿r INe5 and their welfare 8nd Ithere ￿ have been abkn to h* both surrendering owners to deal with traumatic srtuations in thetr lives. and to help adoplitvJ th¥n￿S to know the ￿ Ihat an anlmal companlon can tNirvJ. DBARC 06 ded￿￿ted to alknvu al oftr"$ and wll c￿tir￿ with ifs vital w(* Financlal r•vl•w Tho tru$teg8 corrider it prudent to rna1th￿n e4gh r98eryes equal Io ot le&st 2 years. n81 excess expenditure over incomg and to safgguanl a bequoathad share for ￿￿g-terrn sustsinability. A5 such. a genernl reserve of £640.00012023: £692,CK#)l is held to o)ver cyerational costs ff all I￿?)me ceases. These r08erves are d&tsdod In noto 14 of th8 finwdal stalements. Incorn• & Exp•nd5tur• Total Inu)me derived Irfm all sources totaHed £305.442 (2023.. £294A02}. The In(tAnB15 w&JomlrtanlJy made up of fundraising. dortatK)ns and legao"es. The legaa8s receiv&J in 2024 amounted to £79.325 conpared V•ith £34.404 in 2023.The thanty is a￿ayS grateful for such 9gnero84ty from cojr suprxxlew5. 13 Min￿ th8t incom& suth as legacigs Ls used to sup th8 Charity in the rèBoJlng and the rok￿ling of abandThwd and unw8nted animal8. Memtr*tshlp an(1 Care Share ger￿ated of £54.115 and ha8 deu•asod c*)mparod vAth the Incom received in 2023 whith was £59.919. Our supportors fvndraising acts'vfaes h88 r8m8ined steady dLtring 2024 fc41owing on from a numb8r ol ye8rn where rt dedined as a consequence ol the COVID patNlem￿. FurKlraising inuxi)e docreased lo £33,653 in 2023. compared to £54.186 in 2023. This is due to fower dOnati￿S received from Mad At¥xrt Schrwzers. It 1$ hoped that Ihls IncThno stream contvluo trJ In 2￿24 as are fortunate to a very d8dirat8d grwp of 8upporters. Total expendltLn from Charitth In 2024 was £366.461 {2023.' £349,079). The mahy &X￿ndI1￿r0 8reas continue to be vetsrinary f80$ and staff wag8s, wrgsenlvvJ a ciJmtsrMI total of 55% of th8 annual expenditure. W8gè8 & $81orfes for the sm8M number of stsff ompby&J by tha thanty insed to £118.87112023.. £94.913). Veterinary costs wer• £87.18212023: £103.631) oThJ rel1￿ts Ihe dwg98a In the exknt of thelr e4xnplex medlcal 1881105 that be tse8led pri￿ to &W'on. Sit8 Servi￿ costs were £65.493 in Ihe ypar comporgd to £58,368 kn 2024. Whd8t skn molntenanc8 COBts were £13,052 {2023'. £5.2861- OeprecL9tion was £35.190 In the year (xrfnp￿￿l to £40.154 in 2023. Overall. the Chadty W a nel dèfidt of£49,156 In the y•ar oynFw&I to £54,468 kn 2023. Prlnclpal fundlng ¥ourc•J The Charity is entirely dependort UF￿ V￿Untary donal*Jns and re￿NeS no GovemFrEnl funding the exception of the Grft ￿"d augrnentation. dègree of financaal support is markgdly influ8nc*d by legaoes, o forni of exceptional in￿rr￿ that vartes signifirantty from period to wwxl. bjt ￿1c￿ is invariably to assist both 4)eratIOn￿ requiren￿ts and f8(itstale the needs of ¢apit81 eX￿dIDn. THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Invostm•nt polky There is not restri¢thon upon th8 Chaiilys investmeni rKAicy aTrJ th8 stralwJy is delwii)Ined by the Trustees. Th& present strategy C4Jntinu8S to be di5trit¥Jtw)n ￿ 8vw1a￿e of fvnds betwe￿ depyjsil aco)unts and Ilsted Investments. Such listèd inVeSth￿nts are ptac*d in low to M￿lUM risk wthin a diversffied FK*1f¢4io, thereby stwe8ding our potenti81 risk fijrther. The share investments have generated a divklend in(a)me of £12.510 in the yE8r12023.' £11.1021 whilst interest Income of £6,56312023.' £4.497) has tr￿n generated through the National Sa￿ng8 and CAF Bank investmonts. The Incrgased intsrest eamed on our Nath'onal SBvings and CAF Bank ac(aJunts is rellthe of the Increasing interest rnles offered to th& markoL and althou￿ other options have been kjokod at the Trust99$ 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 sati8f*d that sfftms are In ace to mthgate exk)osure to the may tsks. Thg Tntsteas have assessed tho Ma￿ lo ￿1¢h the d￿rity Is exp)￿1. and are salisfi8d that $ysiemB are Sn ace to mitlgata èxposure to lh8 ma*r rw. Eojnomk fad(¥s and Govamment pol￿0$ 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 EX￿Ul￿e Commltteo of the Ch8rlty, are all unpald volunteers. They are recruited from the Charitys SUPF*ylers and arn fomwlty elecied al an annual gener81 meeting to s8tv for a maximum tem) of three years. Retiring trustees may offer thèrnsd￿S for imme(1iate r8-el8ction 81 the appropriate annual 98neral Thetsng. Tho Exgojlive Commitiee has the authority to (>opl add￿onal 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 auth￿lty to app)Inl Irusts05 or mombgrs of the Ex8uJtiva Committee. The Charty owns the free￿d 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 CustOd￿n 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 Inder*ndenl EXam1r￿ is unaware. They have further confirn)ed th&t they have laken apFwopriate steps to identify s￿h 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 BrIMbl￿1)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 respo￿bkn ts lh8 prep8rn1ion of the rm8￿￿01 ¥tstements in acc￿danc$ ￿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 $8dion 145 of the 2011 Act. I cts)fim) that l am quaw to uNJertake the examinalion because l am a member of ICAEW, which 46 one of U)8118tsd bodie8. Your attenilon is drawn to the facl that the charity has prepared financial stat8m8nts in accordancè wtth Ac¢ounVng and Reporting by Charities w8paring th8ir acoyjnts in ￿¢￿dance the Financaal Re[￿Tting Standard appllc8bl8 In tho UK and RgpUbl￿ of Ir8land IFRS 1021 In proferèw to A￿￿ntir￿j and Reporb"ng by Charib"es.' Slalemenl of Recommended Prncb'ce issued on 1 hw'l 2(K15 is refer￿1 to in eX￿t rOg￿8b0n8 bul ha6 rthv been wlthdrawn. l und8rsland that this has t*en d¢Th in crfd8r for fm#n¢ial statements to prov*Jè * true and falr view in accordanc with Gonerally Acceptsd Acc(wntiry pro￿lc* eff&*ve for reporling per￿$ b8ginning ￿ or after 1 Janu8ry 2015. I havo complot8d my eX￿nall0n. l that no matt8rn ha¥* eomo to my 8ttentM)n in connéctb)n the ex8mlnaUon givlng me cause to bdlgvg that in any matarial reS￿L 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 requ1￿men1S 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 mallorc0nf￿d9rOd as part of on Ir¥J&pgndgnt *xomlnatton. I have no c￿CernS arnl have cgyng across no othw matters kn (￿n9th)n wlth thg oxamI￿lIOn to whld) attenllon should b8 drawn in this rewt li crfrjèr lo on8￿0 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 $4,186 15,599 Totsl In￿m• 305,442 305,442 294.803 294,803 Fundralsing and publicty 5.034 5,034 Charltable Exp8ndilL*e 385.859 366.461 348.478 602 349,080 Total ¢harltabl• •xp9nd5￿r0 365.859 366.461 348.478 349.080 Total •xp•ndllur• 371.899 372,501 353.512 354,114 Net gainsl(10ssos} on Inveslments 11 17.301 17.301 4,241 4,241 Not exp•ndliur• forth• yearl Net M0￿mOnt In fund• {49.1561 1602) 149.758) (54.48BI 16021 155,0701 Fund balwces 8t 1 Janu8ry 2024 1248.205 8.057 1256.262 1,302,673 8.659 1,311,332 Fund balances at 31 D•¢•mb•r 2024 1,199,049 7,455 1,206,504 1248.205 8,057 1.256,262 The statemenl offin8ndal indudgs all gots a￿1 k*¥8s re(£*jn￿ In thts yew. All income and exp8ndbturo derive from c(ffttFnUY￿ actNibes. THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEAIBER 2024 A￿0￿￿11￿9 pollcl•s Charlty knft>mMtl¢in The Dian8 Brirnblecc￿lbe Aninkql Resuje Centre. kwn uniil the 26th 201Y2 0$ the Animal R8s¢ue Group. Wokingh8m, was entsrtyj in the Central R¢gi5tsr of charl￿66 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 pU￿4C 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 pr￿tte8 ap￿1¢ab￿ to charitigs wepartng thglr a&￿untS in 8o>)rdance vhth the Finandal Reporting Standard ap￿ICable in ts UK and RePu￿1C 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 $￿arn￿ts have boon wepared und8r the c4)st g￿Venti(￿. The pdndp81 ￿?)untI￿a pollcb68 atyted ar• set out tdcw. The charity has tsken advanlage ol the folkjwwig (*sdowre exerrpytyi in prepgriNJ these finarKlal 8t8lem8nts, as p8mTtted by FRS 1￿2 The Financial RaporllNJ St*Klard akvIIc8bl8 In th8 UK and Republic of Ireland.: the rew5r•M￿ts of 7 Ststem•nt ofcash Flows. 12 Golng conc•rn A¢ the time of appfovlrvJ the fin8n(aal 8t810n￿. thg InJ8tee8 hav8 a rwonat48 8xpg¢1alion thal tho charity has adequat8 rss(xJrces lo c(ntinu8 In ow(8tiorW existenc8 fty the foreseeablo futurè. Thus thg trustee8 conllnue to adopt the goiThJ ￿nC*M basis of acoJunlirwJ In preparirwJ tho financsal slalem8nts. 1.3 Charltabl• fund Unrèstrlcied lunds ar8 availth for use at th8 dlgcYeth)n of the trustees In furth8rnl￿ of their charilgble objectives. Restricted funds arn sub￿￿ to.$￿ cs thoy h8ve been al￿￿ted to ac*viti&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 indL*J& costs of the ryeparnthjn and bthFwdont ex8mSnaliM of statutory accounts. bank chargès and L¥)st of gny leg81 advth kj trustees on govfjm8n¢• or (￿sl￿tional mglt• 1.6 TangllAe fixed aB••t8 T8ngible fix&J as6ets are Initkglly m&8svred at c*)st aThJ sub¥oquenty M￿Urnd 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 vall￿￿on 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 dI￿￿nCe betr￿n th9 $910 woceeds and the carryiThJ value of the asset, aThJ Is th& ststemenl of finawal acllvthgs. 1.7 Flxod a••et Inv¢slm8nts Fixed asset inve5tmenis are inttially m•asur*l at transadion vice exduding transa(Ilon txjsts. and are subsequenty measured * falr value at each ￿pOthg date. Chan￿$ in fair value we rec(*3rised in ngt Incomsl(expgndrturo} for ￿ year. TransaL*'on cosls are 8xp8ns•J gs IncUr￿d. The investments in the acc￿￿18 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 Ic*ses aro taken to the sta18m8nt of )Inanc¥al xtsyitw as ttw arise. R8ah's&J gairs * k6ses on InveStm￿ts are ￿cU￿•d on th? thffffien￿ and opening t￿0k value. 1.8 Impalrni•nt of fixed 08$0ts At each ¥ep(Ml*ig end date, Ihb tharrty carrytng amounls of its tsnglblo awts lo delemine whèther there is any mdEC8tic￿ Ihat those assets have gthered an Impalm￿nt 1056. 11 any such indut exBts, the recoveTatrfe an￿nI 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 $ta*d * the of co* and eslima￿l selliThJ price less costs lo o)mpW and s811. Sto¢k ' comwsed ol anlmd feed, vetèrinary m8leri815 8T￿ wr¢h8sed goc¥Js for resale at faws 8rKI bazaars. Ngt r881i$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 c*H 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 $c￿m¢S are t* as an expense as tlw thg. Donotlons and l•98¢1 Unr••trtcted Unre8trf¢t8d fund* fvnds 2024 2023 Donati￿$ 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 f￿draISIng 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 In￿rne 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 Fu￿lIal80ng 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 Dep￿￿atIOn 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 Chartts￿8 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 n￿re thon £OO.(th. 11 N•t gaIn￿l0•￿1) ¢)n In￿lIm•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 e4u1w￿l 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 InV￿1M•nt• shar• Capftal ¢a8h CAF Gold 4K¢ount Co•t or valuatl¢)n Al 1 January 2024 Addrtions Dlspoals Valu8tion ¢*8ng88 Intere81 re￿1V anaY￿t 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 Dec*mb8r 2024 420.126 10.159 209.325 639,610 Impalmi•nt At 1 January 2024 & 31 D8c$M￿ 2024 ca￿Ing 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 Str￿ks 6,020 5.595 16 D81 2024 2023 Amount• falllng due wlthln on• y•ar. Other debtors Prepayments ar¥J aeaued ￿n￿ne 39.795 26,919 10.823 47.299 37,742 17 Loans and ov•Tdraft• 2023 Bank overdrnfts 1,402 Payable w￿1ft onb year 1,402 18 Cr•dltor•: amount• falllng du• T*lthSTr 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•n*fft Kh¢m D•flned contrlbutlon ￿hOM•• The charlty op8rat&s a dèfined ¢onlfibuOon sthgm8 fty am quali1￿n9 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 defin￿1 contsitth $d￿MeS vras £2.141 (2023. £2.4411. 14- THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 Ro¥trlcted funds Stsal Framed Biildngs 8nd C8tt8ry 16021 8.057 1602) 7,455 8,659 -16021 8.057 {602) 7,455 The f8str1cted fU￿ts balan¢e8 Indude the n&t valuo of assets purthas&J vAth r8sth"¢X•d fund$ 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 assetsllliatyj￿oS> 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-