2025-10-31-accounts

Charity number: 293787

CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

CELIA HAMMOND ANIMAL TRUST

CONTENTS

	Page
Reference and administrative details of the charity its trustees and advisers	1
Trustees’ report	2-15
Independent auditor’s report	16-19
Consolidated statement of financial activities	20
Consolidated balance sheet	21
Charity balance sheet	22
Consolidated statement of cash flows	23
Notes to the financial statements	24-45

CELIA HAMMOND ANIMAL TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 OCTOBER 2025

Trustees

C Hammond N Sheen A Hamill-Stewart C Sonmez

Charity registered number

293787

Principal office

The High Street, Wadhurst, East Sussex, TN5 6AG

Auditors

Crowe U.K. LLP, Medway Bridge House, 1-8 Fairmeadow, Maidstone, Kent, ME14 1JP

Bankers

National Westminster Bank Plc, Wadhurst, East Sussex, TN5 6BH

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

The Trustees present their annual report together with the audited financial statements of the group and the charity for the 1 November 2024 to 31 October 2025.

Celia Hammond Animal Trust is a Registered Charity, Number 293787.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Governing Document

The constitution of the charity is set out in the Deed of Trust dated 29 January 1986.

Trustees

During the year, the charity was administered by a board of Trustees:

Celia Hammond Naomi Sheen A Hamill-Stewart C Sonmez (appointed 13 January 202 6 )

Celia Hammond was elected on the founding of the charity. Celia Hammond is appointed in perpetuity.

Recruitment and Appointment of New Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust Deed.

Individuals wishing to become Trustees apply by written application and are appointed by the existing Trustees if they are considered to be suitable for the vacancy that exists.

Policies and Procedures for the Induction and Training of Trustees

The charity is relying upon the guidance issued by the Charities Commission in relation to the induction and training of Trustees.

Pay Policy for Senior Staff

The remuneration of key management personnel is agreed by the Trust’s Board.

The Organisational Structure

The Board of Trustees provides the governance of the Charity. The Trustees delegate the day to day running of the charity to the senior manager, Sarah Le Fevre.

Subsidiary

The subsidiary company of the charity, CHAT Trading Limited, which raises funds for the charity by means of covenanting trading profits arising from the sale of donated goods, is administered by a sole Director, Celia Hammond.

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

OBJECTIVES AND ACTIVITIES

The charity's aims and objectives are to promote the welfare of animals, particularly cats in need of care, and to prevent cruelty and suffering associated with the country's vast stray and unwanted animal problem, by the provision of spaying and neutering facilities. The aims are not limited geographically, but for funding reasons most activities currently undertaken centre on London and the Home Counties.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

The charity's objects are:

• To provide care and refuge for cats and kittens both feral and domestic and for those animals which on the basis of age, temperament or appearance would not normally be taken in elsewhere.

• To promote the welfare of animals through example and education.

• To humanely reduce the population of dogs and cats, both pedigree and mongrel in the UK by neutering as opposed to the current situation where hundreds of thousands of healthy but unwanted or stray animals are being destroyed simply because there are not enough homes to go around.

• To provide low-cost neuter/vaccination clinics for animals belonging to people on benefit or those unable to afford private veterinary fees.

• To provide low-cost treatment in our clinics for sick/injured animals whose owners do not qualify for help from the major charities but who cannot afford private veterinary fees.

• To operate a rescue service for animals, both domestic and feral, in emergency situations through calls from the public, local authorities and the police.

• To provide long and short-term sanctuary accommodation and rehoming facilities for rescued animals.

• To investigate complaints of cruelty and neglect and to take appropriate action.

• To achieve the Celia Hammond Animal Trust's aim, the Trustees' policy (which remains unchanged since our last report) is to provide three main kinds of charitable service.

• Clinic services - the provision of low-cost neutering and vaccination services via the Trust's clinics. A full veterinary service is also provided at the clinics for sick / injured animals belonging to people unable to afford private veterinary fees and yet not qualifying for assistance through the major charities.

• Sanctuary services - the provision of an animal sanctuary to provide shelter for rescued animals that are unable to be homed.

• Rescue and re-homing services – these services are provided from the clinics and the Sanctuary in Sussex.

The contribution of volunteers

The charity has many volunteers who make a significant contribution to its operation. The charity was founded by volunteers, and the charity could not survive in its present form without their contribution over all aspects of the charity's services. Volunteers bring to us a wealth of experience from all walks of life and a passion and desire to help us to help as many animals as possible and deliver our services to those in need. The charity currently has around 200 active volunteers who help with the day-to-day care of cats at the centres, cat socialising, home checking and homing administration, rescue work and transporting cats.

GOING CONCERN

The Trustees have reviewed the charity’s financial position, cash flow forecasts and future funding expectations when assessing the charity’s ability to continue as a going concern.

The Trustees consider the overall financial position of the charity to be significantly stronger than in previous years and are satisfied that the charity has adequate resources to continue its operational activities for the foreseeable future. While the charity continues to rely on legacy income to support operational deficits, this has historically formed a consistent and important part of the charity’s income base and is expected to continue in the foreseeable future.

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

FINANCIAL REVIEW

Achievements and performance

2025 was yet another very busy year, our rescue and homing centres were consistently at full capacity, and we experienced a very high demand to take in unwanted pets as well as stray cats. With the cost-of-living crisis continuing to place so many pet owners under financial pressure we see no sign of the demand for our help reducing in the near future. We continue to struggle with the consequences of owners choosing not to neuter their pet cats in sufficient numbers to stabilise the pet population. The increasing pet cat population places us under additional pressure as we try to cope with unwanted litters of kittens that were needlessly born in addition to our vital work with stray and feral cats and welfare cases.

The cost-of-living crisis is a significant issue that continues to impact frontline animal charities such as us. We are experiencing an increased demand for our services from the public as a direct result of the financial pressure that many pet owners are experiencing, yet we are also experiencing ever increasing costs to run our veterinary clinics and rescue centres.

The demand for veterinary care for pets and to rehome pets when owners can no longer provide for them is relentless and we can only do our best to help as much as we can. The demand for our veterinary services has in part increased due to the high cost of private veterinary services, an issue which has been under scrutiny by a recent Competition and Markets Authority investigation into above inflation price rises at veterinary practices owned by corporate companies.

Photo: In this case the owners of these cats moved away and left 12 cats and kittens behind, staff at a dentist’s practice next door took over feeding them until a client visiting the practice noticed the cats and alerted us.

With so many pet owners turning to animal charities to seek help, many are surprised to discover that UK animal charities receive no government funding and rely entirely upon donations and their own income generating activities to continue their work. The financial pressures faced by animal charities is continuing to result in many charities cutting back much needed services at a time when they are needed more than ever.

The sheer numbers of animals needing help is at times overwhelming, we receive desperate calls and emails every day asking for help with pet, stray and feral cats. So many owners are desperate, they are unable to afford to care for their pets, many owners report mental health struggles and being at the end of their tether, they tell us that they will put their cats out on the street as they have no other option. We must treat these threats as genuine,

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

and we do our utmost to find a space in one of our centres or volunteer foster homes. Cases involving feral and stray cat colonies are being reported to us from a much wider area than we can possibly attend as members of the public desperately seek help when their local charities cannot assist. We do not have rigid catchment areas and will help further afield when we possibly can. It is clear that our services are in huge need at this time.

Veterinary services

The Trust has two low-cost veterinary clinics in London. Our first clinic opened in Lewisham in Southeast London in 1995 as a low-cost cat and dog neuter clinic. Our Second, larger clinic opened in Canning Town in East London in 1999 and both are now equipped to provide a range of veterinary services including X-ray, dental X-ray, ultrasound, endoscopes, haematology and biochemistry diagnostic machines, as well as neutering, vaccinations, microchipping, health consultations. We also have an orthopaedic vet based at our Canning Town clinic. Our Canning Town clinic provides 24-hour veterinary cover for inpatients and rescue cases for both of our London clinics. Our services are available for pets belonging to owners on a low income, but who do receive the appropriate benefits to qualify for assistance at other major charity animal clinics.

Today our vet clinics are equipped to provide a range of veterinary services including X-ray, dental X-ray, ultrasound, endoscopes, haematology and biochemistry diagnostic machines, as well as neutering, vaccinations, microchipping, health consultations.

Our veterinary services are available for pets belonging to owners on a low income, but who do not receive the appropriate benefits to qualify for assistance at other major charity animal clinics. Our vet clinics treat all our own rescue cases in London. This includes neutering, microchipping, vaccinating, flea and worm treatments, also treatment for wounds and injuries including fractures, treatment for any illness or age-related conditions and dental work. The cost of treating our own rescue cases at local private vets would be prohibitive for the Trust so using our own vets enables us to help far more animals than we could otherwise afford to assist.

Canning Town is our larger clinic with four operating theatres. We have an orthopaedic vet based at our Canning Town clinic who carries out any fracture repairs for our rescue cases as well as clients’ pets and where capacity allows, we accept referrals from private vets when owners cannot afford treatment. Our Canning Town clinic provides 24-hour veterinary cover for inpatients and rescue cases for both of our London clinics.

Lewisham is our smaller but still very busy veterinary clinic; it is equipped with two operating theatres and a focus on neutering and welfare work in the community.

Photo: Vet Evi and Vet Nurse Assistant Lisa removing heavily matted fur from “Kitty” a newly arrived stray cat

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

Low-cost veterinary services

Our low-cost veterinary services are literally a lifeline for so many pets when owners face huge unaffordable vet bills for life saving surgeries. We daily receive requests from vets working in private practices to refer urgent cases to us where owners cannot afford private vet fees. Emergencies such as broken bones, foreign bodies, blocked bladders can cost thousands to treat at private vets and when owners do not have pet insurance or their insurance won’t cover the cost then often, they face euthanising their beloved pet to prevent further suffering. We are also asked to take on many other urgent cases such as lump removals, eye enucleations, amputations and even dental work that at a cost running into hundreds or even over £1k is unaffordable to so many pet owners. We are aware that many pets are suffering due to their owner’s inability to afford private vets and we assist whenever we can. There is a very high demand from members of the public to use our low-cost vet services.

Neutering

Our focus since the pandemic when there was an increase in pet ownership has been a ‘back to basics’ approach prioritising neutering cats. Neutering cats to prevent the births of further litters of kittens who would add to the numbers without homes is the only humane solution to the crisis with unwanted pets. A new generation of younger post pandemic pet owners are sadly less inclined to neuter than previous generations so educating these younger cat owners as to the benefits of neutering is essential. Our veterinary clinics provide low-cost neutering; our current prices are £35 for a male cat and £45 for a female cat. Our clinics are also part of the C4 neutering scheme whereby neutering vouchers which are funded by a coalition of charities are accepted at our clinics enabling eligible cat owners to have their cats neutered and microchipped for an optional £10 admin charge, otherwise for free.

From September 2025 through to the end of December 2025, we ran an emergency neutering appeal to raise funds to help neuter as many cats as possible. Cats are seasonal breeders who give birth to their kittens in Spring and Summer, so neutering cats in the Autumn and Winter is vitally important before the next breeding season began in early 2026. A fantastic sum of £1 03,963 was raised via a just Giving Appeal. In the first 10 weeks we neutered 1,051 cats and neutering continued into January and February 2026.

Cost of private veterinary care

It continues to concern us that pet ownership has become unaffordable by a large proportion of society. Whilst there have been fantastic advances in veterinary medicine for some fortunate pets for many more pets veterinary care has become less accessible as pet owners avoid going to the vet for fear of high bills. Animal charities exist to provide a safety net for the lowest income group of pet owners but the group of owners who cannot afford private veterinary fees has continued to expand as the cost of private fees have increased and this is a serious problem because charities are unable to meet the demand. The high cost of veterinary care has also impacted animal rescue organisations who are reliant on using private vets reducing their ability to carry out rescue work. We are very fortunate to employ our own vets to treat our own rescue cases. Cost is also foremost in the minds of many people adopting rescue cats and many people who previously would have adopted a pair of cats now opt to adopt just one because of fears about the cost of veterinary care.

We are hopeful that the recommendations and new regulations being made by the Competitions and Markets Authority will increase competition between private vets and bring down prices but fear that the costs will remain too high for many pet owners.

Veterinary procedure statistics

In 2025, our two London vet clinics carried out 8,797 veterinary procedures for pets belonging to the public (2024: 6,468). These included consultations, neutering, dental work, ultrasound scans, x-rays, endoscopy, fracture repairs, enema’s, treating blocked bladders, amputations, eye enucleations, entropion surgery, hernia repairs, lump removals, thyroidectomy surgeries, chest drains, vaccinations, flea checks, and microchipping. Included in this number were 3,836 neuters for owned pets (3,791 cats and 45 dogs) in addition to our rescue cases and strays (2024: 2,184).

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

Shortage of vets and vet nurses

We employ a core of veterinary staff to enable us to provide our vet services but do need more vets and nurses. We are fortunate to sometimes be assisted by wonderful volunteer vets and nurses and whilst volunteer vet days are a great help to us, and we hugely appreciate those who donate their time to us we still need more help. Like most veterinary practices we also use locum vets and nurses, but the costs are high. There is a shortage of veterinary staff in the U.K. so there is a lot of competition to employ and retain veterinary staff. Private veterinary practices can offer high salaries which are difficult for charities to compete with. Currently our Lewisham clinic is running near to capacity but if we had the financial resources to be able to employ more vets and nurses at our Canning Town centre then there are the facilities available to neuter and treat more animals. We need more veterinary nurses at both of our vet clinics.

Rescue and rehoming

The demands on our rescue and rehoming services continue unabated. We work primarily with cats and are asked to assist many more cats than we can take in so have to prioritise the most urgent cases. Cats who are sick or injured are our highest priority closely followed by unneutered cats who will breed and continue to increase in numbers if we do not assist. We assist as many stray and feral cats on the streets as we can because these cats are often in the direst need of assistance.

We have three rescue centres all based in Southeast England, our two London centres are based in Canning Town in East London and Lewisham in S.E London and share their sites with our veterinary clinics. We also have a Sanctuary and rescue centre near Hastings in East Sussex. Each centre is also supported by a team of volunteer foster carers who temporarily look after cats and kittens in their homes whilst permanent new homes are sought.

With a significant stray cat population in London, members of the public bring to our clinics and report to us strays that they have been feeding who need treatment for injuries, neglected wounds and general ill health as well as neutering and microchipping. We take in, treat and find homes for many sick and stray cats that have been handed over to private vets

We respond to a significant number of requests from local authorities, housing providers, social services and environmental health departments to assist with cats when owners cannot look after their pets and this lack of care is impacting the owner and often in the case of larger groups of cats are impacting the neighbouring community. We provide help with neutering pets and rehoming pets where necessary to reduce the number of animals to a number that the owner can care for. We also respond to requests from emergency services to take in animals that they discover in properties when owners are arrested or taken into hospital.

– Rescue example 1 Char a very sick young stray male cat

Photo 1: Char when rescued

Photo 2: Char recovering from surgery

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

Char had been found in a garden, hiding with devastating injuries to his face and eye. When he arrived at our Canning Town clinic, it was immediately clear that his eye couldn’t be saved and the surrounding tissue was badly damaged. He was thin, tired, and clearly struggling, another unneutered stray who had been surviving until he simply couldn’t anymore. Our vets operated to remove the damaged eye. Today he’s warm, fed, and finally ‑ pain free. Injuries like this are something we see far too often, cats with horrific injuries or illnesses left untreated for far too long. There are so many unneutered male cats like him across London, in fact everywhere, unneutered, abandoned, overlooked, hiding in sheds, gardens, alleyways, trying to cope with injuries they can’t survive. Many wait until they’re too weak to move. Many are never found in time. Neutering male cats is so important to prevent male cats from wandering far from home and getting into fights, accidents, and injuries like Char’s.

Our rescue staff and volunteers have decades of experience working with stray and feral cats on the streets. We carry out extensive TNR (trap neuter and return) with feral cats as well as taking in feral kittens to socialise and rehome and rehoming adult feral cats to suitable outdoor homes in the Southeast.

Our rescue teams are ‘hands on’, working in the community responding to calls for help and attending to collect stray animals. We are very experienced with working with multi cat households, often known as ‘hoarding’ where owners have large numbers of unneutered cats that are breeding uncontrolled. We try and work with vulnerable pet owners to assist them by allowing us to rehome the pets they cannot care for and leaving them with a manageable number of neutered animals. We are often called in when owners face court action and are at risk of losing their homes and we can act to mediate between owners and authorities. It has been seen many times that removing all the animals in hoarding situations does not work, vulnerable owners simply replace the animals and start again but then distrust the authorities and become harder to work with. It is better to leave these people with a manageable number of neutered animals and to be available to provide support as it is needed.

Assisting with strays, feral cats and welfare situations such as hoarding are our core rescue activities. These cats are most likely to be unneutered so assisting them through neutering and treatment wholly aligns with our charitable aim ‘To humanely reduce the population of dogs and cats, both pedigree and mongrel in the UK by neutering, as opposed to the current situation where hundreds of thousands of healthy but unwanted or stray animals are being destroyed simply because there are not enough homes to go around.’

– Rescue Case example 2 Feral cats and kittens in the loft space of a shoe shop

Photo 1: Kittens in the water tank

Photo 2: The twelve kittens on arrival at our centre

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

In this case our Canning Town centre received a call from a shoe shop. Staff had discovered twelve kittens stuck in an unused tank in the loft. The staff had no idea they were there and were incredibly helpful once discovered, doing everything they could to assist us. They begged us to step in, as no one else was able to help. Though we are full to capacity, there was no way we could walk away from this. These kittens had never seen daylight. They had been born and trapped at the bottom of a tank they couldn’t escape from. They were soaked in urine and faeces, breathing in strong ammonia. The smell was unbelievable. They were frightened and in urgent need of help. Our Canning Town rescue staff returned every single day for a week, setting traps, checking cameras, and catching more cats each time. They had no idea how many were there, but we couldn’t bear the thought of leaving any behind. Alongside the twelve kittens, they captured four adult female cats and four adult males.

Stray and feral cats originate from the pet cat population, either abandoned or lost, if unneutered they breed and the numbers of stray and feral cats on the streets increase so neutering owned pet cats is also vital.

Educating pet owners about the importance of neutering their pets is an essential challenge. We speak to the public every day about neutering through our clinics and work in the community but reaching a larger audience is required. Pet cats often have ‘accidental’ litters purely because their owners did not realise that female cats can become pregnant as young as 4 months old, many also do not realise that siblings will mate with each other. Many male cats are not neutered because their owners consider that any kittens they father are someone else’s problem. We are inundated with calls to assist with unneutered male cats who are getting into fights, becoming injured and upsetting local owned pet cats.

We are concerned that a significant proportion of mainly younger owners choose not to neuter, they want their cat to have kittens, the motive is often not financial as they tend to give the kittens to friends and family but they use up the limited pool of available homes leaving kittens in rescue centres struggling to find homes. Others opt to purchase pedigree breeds of cats rather than adopt a rescue cat. The message of responsible pet ownership at times appears to have worn thin, we find that it is also assumed that animal charities will be ready and able to take unwanted pet cats in.

Our challenge is to get our message across to a new generation of pet owners in an online era where we are competing with social media influencers and latest trends which include pedigree cat breeds and ‘pretty’ cats and kittens that photograph well for social media. We utilise our own social media channels to show our rescue work to our followers and hope to have some influence through our posts regarding responsible pet ownership.

Adoption statistics

Despite the challenges we saw an increase in adoptions in 2025.

Total of adoptions for 2025: 2,067 (2024: 1,953, 2023: 1,598, 2022: 1,517, 2021: 1,222, 2020: 1,444).

Lewisham – 2025: 1,015 (2024: 956, 2023: 906, 2022: 870, 2021: 889, 2020: 580). Canning Town – 2025: 650 (2024: 714, 2023: 508, 2022: 533, 2021: 572, 2020: 513). Sanctuary – 2025: 402 (2024: 283, 2023: 184, 2022: 56, 2021: 129, 2020: 351).

Our Lewisham centre continues to have the highest adoption rates. Lewisham does well despite needing an urgent upgrade of facilities which we are set to achieve through our new cattery project at Lewisham. Our Lewisham centre is located in an area which has a mix of deprivation yet is close to more affluent areas. Our veterinary services are needed by low-income pet owners in the community, yet the centre is also well placed for those who are able to provide homes for our rescued cats.

By contrast our Canning Town centre is located in an area that suffers with higher levels of deprivation and a larger stray, feral and unwanted pet problem so opportunities to rehome cats are fewer. Our Canning Town centre rehomes cats over a wider area to try and source more homes and cats and kittens from Canning Town are also relocated to our Sanctuary and Lewisham centre and foster homes as well.

Our Greenacres Sanctuary near Hastings in East Sussex saw a significant increase in adoptions in 2025. Our Sanctuary is a permanent home to our resident cats as well as carrying out rescue and rehoming work. The Sanctuary is also based in a rural less populated area compared to our London centres so the demand to adopt cats is also lower.

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

Our Rescue and Rehoming work is a substantial cost to the charity. We are a non-destruction charity, unless an animal is terminally unwell and suffering or hopelessly injured, some of our rescued cats cost hundreds to treat, rehabilitate and nurse back to health before they can be found a new home. We take in animals according to how urgent their need is rather than based on how adoptable they are so this does mean we can have a lot of challenging and ‘harder to home’ cats. Many older cats and those with health conditions are provided with longer term support once adopted and can return to our London Clinics for veterinary treatment. We also provide future veterinary care for feral cats that are trapped, neutered and returned as well as for adopted feral cats.

We regularly feature fundraising appeals on our social media pages particularly to help with the cost of rescues involving larger numbers of cats or for specific animals requiring expensive or intensive veterinary care whilst in our care.

Our suggested adoption donation is £80 per cat to help towards our basic veterinary costs (neutering, microchipping and vaccinating of cats prior to rehoming). We do however recognise that the actual cost of rescuing and rehoming each cat on average greatly exceeds this amount. Many adopters do choose to donate more than £80 and we are able to claim Gift Aid on donations where the adopter is a taxpayer. We hope that those who support us may also consider regular giving in future or even leaving a legacy in their will to support our work.

Wider community benefit

Our services both Veterinary and Rescue continue to be of considerable public benefit.

• Our neutering services for pet cats and dogs prevent the birth of unwanted litters of kittens and puppies, litters who could end up stray or abandoned on the streets.

• Our neutering services for stray and feral cats prevent these colonies of cats from further breeding uncontrolled to the point where their numbers could be considered a nuisance in the community. Whilst smaller groups of neutered feral cats can have a positive contribution in a neighbourhood through acting as a rodent control larger groups can be regarded as a problem particularly in built up residential areas.

• The provision of microchipping at our clinics helps to reunite many lost cats and dogs with their owners and helps reduce pressure on council pounds and rescue centres.

• The wealth of advice provided by our rescue, homing and veterinary clinic reception teams about responsible pet ownership helps cat and dog owners to be good owners and avoid potentially allowing their pet to create a nuisance to neighbours.

• The benefits of pets to their owners are often underestimated. For many people their pets bring a sense of purpose and joy to their lives. Caring for and walking a dog and meeting and talking to other dog owners is a social activity that dramatically improves the health and quality of their lives. A cat can provide valuable company to an elderly or lonely person. Our low-cost veterinary services enable many owners who could not otherwise afford to treat their pets to access quality veterinary care.

• Our rescue services are a valuable community service. We are contacted daily for help not only by individual members of the public but by local authorities, housing associations, councils, environmental health, private landlords, hostels, police, hospitals to assist with owned, stray and abandoned cats who are in need of help.

Our dedicated staff and volunteers are able and willing to attend and assist promptly in an emergency and have the expertise to assist with nervous and feral cats.

Donations in kind

Basic essential supplies such as cat food and cat litter are significant costs to the charity. Wherever possible, we seek donations of food, litter and other essential supplies and, from time to time, are fortunate to receive larger donations of short-dated stock from pet food manufacturers.

Appeals for food donations via our Amazon Wish List are usually received positively and we are very grateful to our supporters for food received in response to our frequent appeals. Members of the public also bring food to our centres; this may be food that their cat won’t eat, or food left over after the passing of a beloved pet. All these donations are gratefully received and help to reduce our costs and help to reduce the waste of unwanted pet food. With the aid of a wonderful local volunteer in Southeast London, we now have several cat food donation bins in stores including Pets At Home and Sainsburys and are delighted with the quantities of food being donated which have significantly reduced our cat food costs at our Lewisham centre.

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

Charity shop

The Trust has one charity shop at its Head office site in Wadhurst and is well supported by the local community. The charity shop provides a very useful income which supports the running of our Greenacres Sanctuary. Online sales of some donated goods are continuing quite successfully via the Celia Hammond Animal Trust eBay shop and other online auctions.

Regular giving

Regular gifts help us plan and ensure that money is available where it is needed most, allowing us to make a real difference to many thousands of animals’ lives.

Fundraising

The Trust’s fundraising primarily utilises social media appeals and direct mailings. Public awareness of our work is therefore very important, and we keep our supporters updated via our social media pages and our website. Our small head office team run a supporter database and keep in touch with our supporters via email communications, postal updates and by using social media.

We are approved by the Fundraising Regulator. the independent regulator of charitable fundraising in England, Wales and Northern Ireland.

Legacies

Legacies continue to be the Trust’s largest source of income. The Trustees accept this is likely to continue to be the situation but considering recent delays with the probate system and increasing risk of wills being contested we continue to look for new opportunities to increase other income sources. Our aim is to raise sufficient funds to meet the needs of our day-to-day operational running costs and to use legacy income to fund investment in facilities and new projects.

Social Media

Social media continues to be a very important way to keep our supporters updated and to engage new followers. The social media posts are an informative mix of fundraising and educational posts, showcasing the work carried out at our rescue centres and in our vet clinics as well as appealing for funds to support our work. Many stories are Happy Adoption stories and lift the spirits of those reading our posts. Wherever possible, the cat’s stories are followed from the point of being rescued, through their rehabilitation and then finally we catch up with them in their new homes. It is this journey which our own staff and volunteers find so rewarding and we like to share this experience with our social media followers.

Governance

The Trustees invest a great deal of time and energy in the charity and believe passionately in the cause of animal welfare and the charity’s aims and objectives. The Trustees are up to date with and have a good understanding of the role of the charity, the charity’s current activities and the day-to-day challenges and issues faced in providing these services and meeting the CHAT’s aims and objectives. A senior management team comprising senior veterinary staff, rescue and homing and Head office administrators including HR oversee the day to day running of the charity’s activities and meet regularly with Trustees to ensure the smooth running and provision of charitable services.

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

The Trustees are aware of the importance of the public’s confidence and trust in charities. It has always been charity policy not to adopt high pressure fundraising activities such as cold calling, door to door visits, street fundraising or the sale of our supporter database mailing list. The proportion of charity funds spent on fundraising and administration has traditionally been very low. The Trust’s funds have been spent on front line services. We strive to make funds received by the Trust stretch as far as we can and help as many animals as possible. However, we are always actively considering new fundraising opportunities in order to try and move away from relying upon legacy income.

Reserves policy

The Trustee board decreased from five to four Trustees in the financial year. The Trustees invest a significant amount of time and energy in the charity and remain committed to advancing animal welfare and meeting the charity's aims and objectives. The Trustees regularly review the charity's activities, financial position, risks and future commitments to ensure that sufficient resources are available to support its charitable operations.

The Trustees have adopted a reserves policy to ensure the charity's financial resilience and its ability to continue delivering essential animal welfare services. The policy is designed to provide protection against unexpected reductions in income, unforeseen expenditure and other financial risks, whilst allowing the charity to respond to opportunities that further its charitable objectives.

The Trustees aim to maintain free reserves (being unrestricted funds excluding designated funds) equivalent to between three and six months of core operating expenditure. Based on current expenditure levels of approximately £120,000 to £150,000 per month, this equates to a target reserve level of between £360,000 and £900,000.

At 31 October 2025, the charity held total funds of £2,876,439, comprising £972,877 of designated funds, £85,026 of restricted funds, and free reserves of £1,818,536. Free reserves therefore exceeded the Trustees' target range and represented approximately 12 months of operating expenditure.

The Trustees consider this level of reserves appropriate at the year end given the uncertainty surrounding future income streams, increasing costs within the animal welfare sector, and the charity's plans to invest in and develop its facilities and services. Designated reserves are held separately to support specific long-term objectives and capital investment projects and are therefore not available for general expenditure.

Reserves are held to:

• Provide a buffer against unexpected drops in income or spikes in demand.

• Ensure continuity of care for animals in our centres and foster homes.

• Support strategic development and investment in facilities and outreach.

The Trustees review the reserves policy annually to ensure it remains appropriate to the charity’s size, risk profile, and future plans. Where reserves exceed the target level, the trustees will consider investing in service expansion or infrastructure. If reserves fall below the target, a recovery strategy will be implemented to rebuild reserves while maintaining essential services.

RISK MANAGEMENT

The Trustees aim to regularly review the financial and operational risks that the charity could face and have plans in place to respond and manage risks should they occur.

The main areas of risk that the charity is exposed to are as follows.

Financial stability

As an animal charity we receive no government funding so are heavily reliant on donations, legacies and fundraising efforts to support our work. The Trustees therefore monitor finances very closely, producing cash flow forecasts and meeting regularly. With the current financial uncertainty and the cost-of-living crisis we are continually looking at minimising our running costs, utilising volunteers as much as possible and exploring expanding our sources of income through new fundraising efforts.

Page 12

CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

Operational

The shortage and the cost of employing veterinary staff can limit our ability to be able to effectively carry out all our aims and objectives. Trustees continue to prioritise the provision of neutering services in line with our core objectives.

Employment

The Trust employs an HR advisor who oversees recruitment, employment contracts, employment issues and provides support to employees as required. The HR advisor also provides support and guidance to staff on the recruitment and support of volunteers throughout the charity.

Health and safety

The Trust undertakes regular maintenance and servicing of equipment and buildings to ensure compliance with relevant fire, gas and electrical regulations, vehicle safety and maintenance.

Reputation

Maintaining the Trusts’ reputation is vital to preserve and increase support for our work and to attract financial support. The Trust encourages staff and volunteers to treat supporters and clients with the respect that they themselves also expect to receive from the public. The Trust seeks to resolve complaints although accepts that due to the nature of the work being animal welfare that some disputes will not be resolved to the satisfaction of the complainant but instead in the interests of the animal involved. In addition to defending our reputation, when necessary, the Trustees are also seeking to be more proactive, improving and increasing our online presence to raise awareness and support. In the event of serious reputational risk, the Trustees will seek legal advice, the advice of our auditors and the charity commission through their serious incident process.

Compliance

The Trustees aim to ensure good governance of the charity, comply with GDPR and ensure due diligence in decision making. A GDPR review was carried out in early 2024 and this policy is reviewed annually. Projects during 2025

We continued to focus on delivering our core veterinary and rescue services as effectively as we could.

The one large project that we have continued with is the new rescue centre cattery project at our Lewisham centre in Southeast London. The new cattery once completed will provide greatly improved modern cattery accommodation including 23 spacious ‘walk in style’ cattery pens for some of our rescued cats who are awaiting new homes. There will also be a reception entrance in the side street allowing us to welcome potential adopters of cats to visit the centre seven days a week. Currently due to our vet clinic and reception sharing the same building and entrance veterinary clinic activities take priority during the week and cat adoptions take priority at the weekend when it is more practical to invite visitors to the centre. We anticipate that increasing opening times at the centre will increase cat adoptions and enable us to take in more cats. We will also be able to welcome groups of visitors including school visits, scout groups, local community groups and corporate volunteer groups, this is currently difficult in the existing building due to lack of space.

History

The site, a former shop and workshop / warehouse have been in the CHAT’s ownership for many years and are located at the rear of the Lewisham centre where the building was used for storage purposes, but the long-term desire has been to replace it with a purpose built two storey cattery building. The project was resurrected in 2021, and planning permission was granted in October 2023.

The current facilities for accommodating cats awaiting new homes at our Lewisham centre are outdated and no longer fit for purpose. The anticipated introduction of rescue centre licensing including minimum cattery standards in the U.K has made the construction of the new cattery all the more important to enable us to continue to rescue, accommodate and rehome cats from our Lewisham site for decades to come.

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CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

The new building will be an ‘eco-building’ highly insulated and built to the latest energy efficient standards to reduce running costs and to future proof the building against extreme weather conditions, particularly summer heat waves keeping cats comfortable in our care.

Four construction companies returned tenders for the project in July 2024. As CHAT did not have access to the necessary funds to carry out the entire project, the project has been phased. The first phase was organised to expend the amount of funds available for the project of £300,000.

The first phase focused on the refurbishment and extension of the existing building on Friendly Street. Construction Works for phase 1 started on site on 31st March 2025 and was completed in October 2025.

Phase 2a comprising the demolition of the former warehouse and installation of screw pile foundations and drainage commenced in March 2026. The cost of this Phase is anticipated to be £133K and Trustees have allocated funds for this work which should take 4 months.

We are currently fund raising for the Phase 2b of the project which is the construction of the ‘shell and core’ of the new cattery building (walls, roof, windows) This phase will cost £495k. Phase 3 will be the final fit out of the building including installation of cattery pens. We desperately need this new cattery building as it will transform the way we can help cats at our Lewisham centre. The new cattery will also allow us to free up space in the existing building to be able to expand our veterinary clinic facilities.

A Just Giving Appeal has been launched, and we also have a fundraiser working on grant applications. We are hopeful that we will be able to attract support for this project so that the contractor and the design team will be able to continue working seamlessly on the project towards completion of the whole project.

Photo: The area outlined in Red shows the site of the new cattery. The area outlined in green is the existing Lewisham veterinary clinic and rescue centre site .

Photo: Architects drawings of the ground and first floor of the new cattery building .

Page 14

CELIA HAMMOND ANIMAL TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 OCTOBER 2025

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and the group and of the incoming resources and application of resources of the group 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 (FRS 102);

• make judgments and accounting estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group will continue in operation.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees’ report is approved has confirmed that:

• so far as that Trustee is aware, there is no relevant audit information of which the charitable group’s auditor is unaware, and

• that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group’s audit is aware of that information.

Auditor

The auditor, Crowe U.K. LLP, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

………………………………………………..

N Sheen Trustee

Date: 27 August 2026

Page 15

CELIA HAMMOND ANIMAL TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CELIA HAMMOND ANIMAL TRUST

Opinion

We have audited the financial statements of Celia Hammond Animal Trust (the 'parent charity') and its subsidiaries (the 'group') for the year ended 31 October 2025 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In our opinion the financial statements:

• give a true and fair view of the state of the Group's and of the parent charity's affairs as at 31 October 2025 and of the Group's incoming resources and application of resources, including its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 16

CELIA HAMMOND ANIMAL TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CELIA HAMMOND ANIMAL TRUST (CONTINUED)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditor's report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

• the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or

• the parent Charity has not kept sufficient accounting records; or

• the parent Charity financial statements are not in agreement with the accounting records and returns; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charity or to cease operations, or have no realistic alternative but to do so.

Page 17

CELIA HAMMOND ANIMAL TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CELIA HAMMOND ANIMAL TRUST (CONTINUED)

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 151 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks within which the charity operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, Charity SORP (FRS102) and tax regulations.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management and legacy income recognition, specifically in relation to the benefit and completeness assertion. Our audit procedures to respond to these risks included:

• enquiry of management about the company’s policies, procedures and related controls regarding compliance with laws and regulations and if there are any known instances of non-compliance

• examining supporting documents for all material balances, transactions and disclosures

• • review of the board meeting minutes

• enquiry of management and review and inspection of relevant correspondence with any legal firms

• • evaluation of the selection and application of accounting policies related to subjective measurements and complex transactions

• detailed testing of a legacies received during the year and around the year and agreeing these through to supporting documentation to assess whether it had been captured in the appropriate accounting period

• testing the appropriateness of a sample of significant journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements, and review of accounting estimates for biases.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.

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CELIA HAMMOND ANIMAL TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CELIA HAMMOND ANIMAL TRUST (CONTINUED)

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Matthew Howard (senior statutory auditor)

For and on behalf of Crowe U.K. LLP

Statutory Auditor

Medway Bridge House

1-8 Fairmeadow

Maidstone Kent ME14 1JP

Date: 27 August 2026

Page 19

CELIA HAMMOND ANIMAL TRUST

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

Note Income from: Donations and legacies 4 Charitable activities 5 Other trading activities 6 Investments 7 Total income Expenditure on: Raising funds Charitable activities 8 Total expenditure Net income/(expenditure) before net losses on investments Net losses on investments Net income/(expenditure) before taxation Transfers between funds 19 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward	Unrestricted funds 2025 £ 2,903,293 577,799 32,954 98,233 3,612,279 30,424 3,203,521 3,233,945 378,334 - 378,334 250,000 628,334 2,163,079 628,334 2,791,413	Restricted funds 2025 £ 438,989 - - - 438,989 - 103,963 103,963 335,026 - 335,026 (250,000) 85,026 - 85,026 85,026	Total funds 2025 £ 3,342,282 577,799 32,954 98,233 4,051,268 30,424 3,307,484 3,337,908 713,360 - 713,360 - 713,360 2,163,079 713,360 2,876,439	Total funds 2024 £ 2,254,223 557,538 35,225 75,848 2,922,834 26,037 3,124,690 3,150,727 (227,893) (125,000) (352,893) - (352,893) 2,515,972 (352,893) 2,163,079

The Consolidated Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 24 to 45 form part of these financial statements.

Page 20

CELIA HAMMOND ANIMAL TRUST

CONSOLIDATED BALANCE SHEET AS AT 31 OCTOBER 2025

Note Fixed assets Tangible assets 13 Investments 15 Investment property 14 Current assets Debtors 16 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 17 Net current assets Total net assets Charity funds Restricted funds: Restricted funds 19 Unrestricted funds 19 Total funds	36,359 1,436,839 1,473,198 (171,289) 85,026	2025 £ 974,453 77 600,000 1,574,530 1,301,909 2,876,439 2,791,413 2,876,439	17,336 602,420 619,756 (156,652) -	2024 £ 699,898 77 1,000,000
				1,699,975 463,104
				2,163,079
				2,163,079
				2,163,079

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

N Sheen

Date: 27 August 2026

The notes on pages 24 to 45 form part of these financial statements.

Page 21

CELIA HAMMOND ANIMAL TRUST

CHARITY BALANCE SHEET AS AT 31 OCTOBER 2025

Note Fixed assets Tangible assets 13 Investments 15 Investment property 14 Current assets Debtors 16 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 17 Net current assets Total net assets Charity funds Restricted funds: Restricted funds 19 Unrestricted funds 19 Total funds	50,714 1,425,574 1,476,288 (169,651) 85,026	2025 £ 969,723 79 600,000 1,569,802 1,306,637 2,876,439 2,791,413 2,876,439	23,287 601,134 624,421 (155,013) -	2024 £ 693,592 79 1,000,000
				1,693,671 469,408
				2,163,079
				2,163,079
				2,163,079

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

N Sheen

Date: 27 August 2026

The notes on pages 24 to 45 form part of these financial statements.

Page 22

CELIA HAMMOND ANIMAL TRUST

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2025

Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Dividends, interests and rents from investments Purchase of tangible fixed assets Net cash (used in)/provided by investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year The notes on pages 24 to 45 form part of these financial statements	2025 £ 1,094,770 98,233 (358,583) (260,350) 834,420 602,282 1,436,702	2024 £ (254,704) 75,213 (41,745) 33,468 (221,236) 823,518 602,282

Page 23

CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1. General information

Celia Hammond Animal Trust constitutes a public benefit entity as defined by FRS 102. The charity's principal activities are to promote the welfare of animals, particularly cats, and to provide spaying and neutering facilities and other veterinary services to those on low incomes.

The charity is the parent to CHAT Trading Limited, private company limited by shares, which provides retail services.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Celia Hammond Animal Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

2.2 Going concern

Accounting standards require the Trustees to consider the appropriateness of the going concern basis when preparing the financial statements. The Trustees have taken notice of the Financial Reporting Council guidance, which requires the reasons for this decision to be explained. The Trustees regard the going concern basis as remaining appropriate for the reasons outlined in the Trustees report. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Page 24

CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured. Legacies where there is uncertainty of the amount to be received or timing of receipt are not accrued.

Donations are recognised as income when the conditions for its receipt have been met.

Trading income relates to the income generated from the provision of veterinary services at clinics. This income is recognised at the point of sale, as the conditions for its receipt have been met.

Investment income predominantly relates to rental income from investment properties.

Other trading income relates to income generated by CHAT Trading Limited and are paid to the charity annually. The accounts of the Company set out the income recognition policies applied.

Where income is received for a specific purpose, the income is included in restricted funds.

All other income is accounted for on a receivable basis.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Group to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

2. Accounting policies (continued)

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition are included in the measurement of cost.

Investment property is initially measured at cost and is subsequently remeasured to fair value at the end of each reporting period. Any gains or losses are recorded in the profit and loss account.

At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Freehold property	- 4% straight line
Motor vehicles	- 25% reducing balance
Fixtures and fittings	- 25% reducing balance
Computer equipment	- 33% straight line

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

2. Accounting policies (continued)

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Consolidated statement of financial activities as a finance cost.

2.10 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Pensions

The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

3. Critical accounting estimates and areas of judgment

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical accounting estimates and assumptions:

i) Investment property valuations: investment properties are revalued by Savills when the. Trustees believe there has been a material change in value. Trustees assess on an annual basis the valuation of the properties. The value of the properties is estimated to be the open market value at the balance sheet date.

ii) Accrued legacy income: Management judgements are required to estimate a suitable amount of legacy income to accrue at the reporting date. The amount is calculated based on the conditions set out in the Charity SORP (FRS 102).

iii) The Trustees use forecasts when concluding upon the going concern assertion when preparing the financial statements. These forecasts have estimates and judgements included throughout but are based on the historic performance of the charity and expected future income and expenditure.

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

4. Income from donations and legacies Unrestricted funds 2025 Restricted funds 2025 £ £ Donations 1,981,122 438,989 Legacies 922,171 - 2,903,293 438,989 Unrestricted funds 2024 £ Donations 1,063,475 Legacies 1,190,748 2,254,223 5. Income from charitable activities Unrestricted funds 2025 £ Provision of veterinary services 577,799 Unrestricted funds 2024 £ Provision of veterinary services 557,538	Total funds 2025 £ 2,420,111 922,171
	3,342,282
	Total funds 2024 £ 1,063,475 1,190,748
	2,254,223
	Total funds 2025 £ 577,799
	Total funds 2024 £ 557,538

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

6. Income from other trading activities

Income from non charitable trading activities

Unrestricted funds 2025 £ Sale of donated goods 32,954 Unrestricted funds 2024 £ Sale of donated goods 35,225	Total funds 2025 £ 32,954
	Total funds 2024 £ 35,225

7. Investment income

Unrestricted funds 2025 £ Investment income - local investment properties 88,602 Investment income - local cash 9,631 98,233 Unrestricted funds 2024 £ Investment income - local investment properties 68,636 Investment income - local cash 7,212 75,848	Total funds 2025 £ 88,602 9,631
	98,233
	Total funds 2024 £ 68,636 7,212
	75,848

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

8. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted funds 2025 £ Provision of veterinary services 2,940,713 Provision of sanctuary to animals 242,208 Governance 20,600 3,203,521 Provision of veterinary services Provision of sanctuary to animals Governance	Restricted funds 2025 £ 103,963 - - 103,963 Unrestricted funds 2024 £ 2,877,073 228,617 19,000 3,124,690	Total 2025 £ 3,044,676 242,208 20,600
		3,307,484
		Total 2024 £ 2,877,073 228,617 19,000
		3,124,690

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

9. Analysis of expenditure by activities

Provision of veterinary services Provision of sanctuary to animals Governance Provision of veterinary services Provision of sanctuary to animals Governance	Activities undertaken directly 2025 £ 2,583,744 232,387 - 2,816,131 Activities undertaken directly 2024 £ 2,458,701 221,585 - 2,680,286	Support costs 2025 £ 460,932 9,821 20,600 491,353 Support costs 2024 £ 418,372 7,032 19,000 444,404	Total funds 2025 £ 3,044,676 242,208 20,600
			3,307,484
			Total funds 2024 £ 2,877,073 228,617 19,000
			3,124,690

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

9. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs Depreciation Governance costs Facilities Staff costs Depreciation Governance costs Facilities	Provision of veterinary services 2025 £ 361,776 74,208 - 24,948 460,932 Provision of veterinary services 2024 £ 316,360 72,324 - 29,688 418,372	Provision of sanctuary to animals 2025 £ - 9,821 - - 9,821 Provision of sanctuary to animals 2024 £ - 7,032 - - 7,032	Governance 2025 £ - - 20,600 - 20,600 Governance 2024 £ - - 19,000 - 19,000	Total funds 2025 £ 361,776 84,029 20,600 24,948
				491,353
				Total funds 2024 £ 316,360 79,356 19,000 29,688
				444,404

10. Auditor's remuneration

	2025	2024
	£	£
Fees payable to the Charity's auditor for the audit of the annual accounts	20,600	19,000

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

11. Staff costs

Wages and salaries Social security costs Contribution to defined contribution pension schemes	Group 2025 £ 1,526,003 146,409 28,466 1,700,878	Group 2024 £ 1,514,916 111,751 26,462 1,653,129	Charity 2025 £ 1,516,726 146,015 28,466 1,691,207	Charity 2024 £ 1,514,916 111,751 26,462
				1,653,129

The average number of persons employed by the Charity during the year was as follows:

Veterinary services Sanctuary Management Finance	Group 2025 No. 49 8 7 2 66	Group 2024 No. 61 8 4 2
		75

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

		Group	Group
		2025	2024
		No.	No.
In the band £60,001	- £70,000	2	2

The total amount of employee benefits received by key management personnel is £221,042 (2024: £240,762)

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

12. Trustees' remuneration and expenses

During the year, two Trustees have been paid remuneration or have received other benefits from employment with the Charity. Naomi Sheen was paid for employment services as a cat rehoming coordinator with the Lewisham Branch of the charity – a position held since 2001 and prior to becoming a Trustee. Naomi Sheen’s continued employment in this position has been notified to and authorised by the Charity Commission. Andrew Hamill-Stewart was paid for locum veterinary services provided in the year. Under Charity Commission guidance, the provision of these services do not constitute remuneration and therefore no notification is required.

The value of Trustees' remuneration and other benefits was as follows:

		2025	2024
		£	£
N Sheen	Remuneration	10,988	10,190
A Hamill-Stewart	Services provided	11,425	16,575

During the year ended 31 October 2025, no Trustee expenses have been incurred (2024 - £NIL) .

13. Tangible fixed assets

Group

Cost or valuation At 1 November 2024 Additions At 31 October 2025 Depreciation At 1 November 2024 Charge for the year At 31 October 2025 Net book value At 31 October 2025 At 31 October 2024	Freehold property £ 2,098,870 350,333 2,449,203 1,428,454 72,967 1,501,421 947,782 670,416	Motor vehicles £ 125,626 8,250 133,876 108,362 8,007 116,369 17,507 17,264	Fixtures and fittings £ 443,478 - 443,478 431,259 3,055 434,314 9,164 12,219	Computer equipment £ 63,919 - 63,919 63,919 - 63,919 - -	Total £ 2,731,893 358,583
					3,090,476
					2,031,994 84,029
					2,116,023
					974,453
					699,899

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

13. Tangible fixed assets (continued)

Charity

Cost or valuation At 1 November 2024 Additions At 31 October 2025 Depreciation At 1 November 2024 Charge for the year At 31 October 2025 Net book value At 31 October 2025 At 31 October 2024	Freehold property £ 2,098,870 350,333 2,449,203 1,428,454 72,967 1,501,421 947,782 670,416	Motor vehicles £ 111,906 8,250 120,156 100,948 6,431 107,379 12,777 10,958	Fixtures and fittings £ 443,478 - 443,478 431,259 3,055 434,314 9,164 12,219	Computer equipment £ 63,919 - 63,919 63,919 - 63,919 - -	Total £ 2,718,173 358,583
					3,076,756
					2,024,580 82,453
					2,107,033
					969,723
					693,593

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

14. Investment property

Group and Charity

Valuation At 1 November 2024 Disposals At 31 October 2025	Freehold investment property £ 1,000,000 (400,000)
	600,000

The 2024 valuations were made by the Trustees, based on valuations carried out by Watson Day in 2018 and Clive Emson in 2024, on an open market value for existing use basis.

The Trustees have carried out an assessment in the current year based on current market values.

15. Fixed asset investments

Investments

Charity Cost or valuation At 1 November 2024 At 31 October 2025 Net book value At 31 October 2025 At 31 October 2024	in subsidiary companies £ 2 2 2 2	Listed investments £ 77 77 77 77	Total £ 79
			79
			79
			79

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

15. Fixed asset investments (continued)

Principal subsidiaries

The following was a subsidiary undertaking of the Charity:

Name	Company	Principal activity	Holding	Included in
	number			consolidation
CHAT Trading Limited	03055752	Retail sale in non-	100%	Yes
		specialised stores to
		support and fund the
		Trust

The financial results of the subsidiary for the year were:

Name	Income	Expenditure	Profit/(Loss)	Net assets
	£	£	for the year	£
			£
CHAT Trading Limited	33,074	13,176	19,898	20,974

16. Debtors

Due within one year Amounts owed by group undertakings Other debtors Prepayments and accrued income	Group 2025 £ - 34,044 2,315 36,359	Group 2024 £ - 15,021 2,315 17,336	Charity 2025 £ 14,402 33,997 2,315 50,714	Charity 2024 £ 5,951 15,021 2,315
				23,287

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

17. Creditors: Amounts falling due within one year

Bank overdrafts Trade creditors Other taxation and social security Other creditors Accruals and deferred income Financial instruments Financial assets Financial assets measured at cost Financial liabilities Financial instruments measured at cost	Group 2025 £ 138 63,027 33,853 40,110 34,161 171,289 Group 2025 £ 1,440,439 Group 2025 £ (241,290)	Group 2024 £ 138 62,470 27,700 40,073 26,271 156,652 Group 2024 £ 616,532 Group 2024 £ (128,814)	Charity 2025 £ - 63,027 33,853 40,110 32,661 169,651 Charity 2025 £ 1,443,714 Charity 2025 £ (239,651)	Charity 2024 £ - 62,470 27,700 40,073 24,770 155,013 Charity 2024 £ 615,246 Charity 2024 £ (127,314)

18. Financial instruments

Financial assets measured at amortised cost comprise trade debtors, other debtors and cash.

Financial liabilities measured at amortised cost comprise trade creditors, other creditors and accruals.

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

19. Statement of funds

Statement of funds - current year

Unrestricted funds Designated funds Designated Funds - all funds General funds General Funds - all funds Total Unrestricted funds Restricted funds Lewisham clinic fund Brede sanctuary fund Emergency neutering fund Total of funds	Balance at 1 November 2024 £ 699,898 1,463,181 2,163,079 - - - - 2,163,079	Income £ - 3,612,279 3,612,279 250,000 85,026 103,963 438,989 4,051,268	Expenditure £ (84,029) (3,149,916) (3,233,945) - - (103,963) (103,963) (3,337,908)	Transfers in/out £ 357,008 (107,008) 250,000 (250,000) - - (250,000) -	Balance at 31 October 2025 £ 972,877
					1,818,536
					2,791,413
					- 85,026 -
					85,026
					2,876,439

Restricted funds are funds which have been given for a particular purpose or project. These funds have been 'ring fenced' for use in support of the aims of the respective fund and are restricted in line with the purpose indicated in the name of the fund.

The Lewisham clinic fund refers to a reserve held for new building works at the existing site. A legacy was received in the year for this project of £250,000 and was spent in the year which represents the transfer from restricted funds to the fixed asset fund.

The Brede sanctuary fund refers to a reserve held for contributions towards the running and development of the sanctuary. Legacies and donations were received in the year for this cause of £8 5,026 .

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

19. Statement of funds (continued)

Statement of funds - prior year Balance at 1 November 2023 £ Income £ Unrestricted funds Designated funds Designated Funds - fixed asset fund 730,577 - General funds General Funds - all funds 1,785,396 2,922,833 Total Unrestricted funds 2,515,973 2,922,833	Statement of funds - prior year Balance at 1 November 2023 £ Income £ Unrestricted funds Designated funds Designated Funds - fixed asset fund 730,577 - General funds General Funds - all funds 1,785,396 2,922,833 Total Unrestricted funds 2,515,973 2,922,833	Expenditure £ (72,324) (3,078,403) (3,150,727)	Transfers in/out £ 41,645 (41,645) -	Gains/ (Losses) £ - (125,000) (125,000)	Balance at 31 October 2024 £ 699,898
Unrestricted funds Designated funds Designated Funds - fixed asset fund General funds General Funds - all funds Total Unrestricted funds	Balance at 1 November 2023 £ 730,577 1,785,396 2,515,973
					1,463,181
					2,163,079

The designated fund represents the value of fixed assets used in the delivering of the charitable objectives of the Trust.

Transfers relate to fixed assets purchased from unrestricted funds and transferred to the fixed asset fund.

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

20. Summary of funds

Summary of funds - current year

Designated funds General funds Restricted funds	Designated funds General funds Restricted funds	Balance at 1 November 2024 £ 699,898 1,463,181 - 2,163,079 Income £ - 2,922,833 2,922,833	Income £ - 3,612,279 438,989 4,051,268 Expenditure £ (72,324) (3,078,403) (3,150,727)	Expenditure £ (84,029) (3,149,916) (103,963) (3,337,908) Transfers in/out £ 41,645 (41,645) -	Transfers in/out £ 357,008 (107,008) (250,000) - Gains/ (Losses) £ - (125,000) (125,000)	Balance at 31 October 2025 £ 972,877 1,818,536 85,026
						2,876,439
						Balance at 31 October 2024 £ 699,898 1,463,181
Summary of funds - prior year
Designated funds General funds	Balance at 1 November 2023 £ 730,577 1,785,396 2,515,973
						2,163,079

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

21. Analysis of net assets between funds

Analysis of net assets between funds - current year Unrestricted funds 2025 £ 974,453 77 600,000 1,388,171 (171,289) Tangible fixed assets Fixed asset investments Investment property Current assets Creditors due within one year Total 2,791,413 Analysis of net assets between funds - prior year Unrestricted funds 2024 £ - - - - - Tangible fixed assets Fixed asset investments Investment property Current assets Creditors due within one year Total -	Restricted funds 2025 £ - - - 85,026 - 85,026 Unrestricted funds 2024 £ 699,898 77 1,000,000 619,755 (156,652) 2,163,079	Total funds 2025 £ 974,453 77 600,000 1,473,197 (171,289) 2,876,439 Total funds 2024 £ 699,898 77 1,000,000 619,755 (156,652) 2,163,079

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

22. Reconciliation of net movement in funds to net cash flow from operating activities

Net income/expenditure for the year (as per Statement Activities) Adjustments for: Depreciation charges Disposal of investment property Impairment to investment property Dividends, interests and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities 23. Analysis of cash and cash equivalents Cash in hand Overdraft facility repayable on demand Total cash and cash equivalents 24. Analysis of changes in net debt Cash at bank and in hand Bank overdrafts repayable on demand	of Financial At 1 November 2024 £ 602,420 (138) 602,282	Group 2025 £ 713,360 84,029 400,000 - (98,233) (19,024) 14,638 1,094,770 Group 2025 £ 1,436,840 (138) 1,436,702 Cash flows £ 834,419 - 834,419	Group 2024 £ (352,893) 72,424 - 125,000 (75,213) 17,893 (41,914) (254,703) Group 2024 £ 602,420 (138) 602,282 At 31 October 2025 £ 1,436,839 (138) 1,436,701

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CELIA HAMMOND ANIMAL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

25. Related party transactions

During the year the charity paid rentals of £5,200 (2024: £5,200) on a building owned by Ms C Hammond, a Trustee, in respect of accommodation for employees. This amount is subject to a formal lease and is considered to be substantially less than market rate for such a property.

During the year CHAT Trading Limited paid the Trust £8,000 (2024: £8,000) in rent. CHAT Trading Limited paid £18,323 (2024: £20,971) via deed of covenant. At the year end, CHAT Trading Limited owed the Trust £14,401 (2024: £5,951).

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