Charity no. 294606 Holly Hedge Animal Sanctuary Report and Audited Financial Statements 31 March 2025
Holly Hedge Animal Sanctuary Reference and administrative detsils For the ear ended 31 March 2025 Charity number 294606 Registered office and operational address Holly Hedge Sanctuary Wild Country Lane Barrow Gumey Bristol BS48 3SE Trustees Trustees. who are also directors under company law, who served during the year and up to the date of this report were as follows: Richard Baker Sandra Bingley Nicola Bendall Lisa Greenfield Pauline Leeson-magry, Founder (resigned 10 March 2025) Key management personel Rebecca Hill Poppy Seeley Amber Hawkins (appointed 24 June 2024) (appointed 24 June 2024) Investment managers Evelyn Partners Portwall Place Pothall Lane Bristol BS16NA Bankers Royal Bank of Scotland PLC Drummond House 1 Redheughs Avenue Edinburgh EH12 9JN Natwest Bank PLC 32 Com Street Bristol BS1 1HQ Auditors Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS14QD
Holly Hedge Animal Sanctuary Report of the trustees For the ear ended 31 March 2025 Reference and administrative information set out on page 1 fomis part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities {effective from January 2019). The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities. 1 OBJECTIVES AND ACTIVITIES 1.1 Objectives and aims The main objectives of the Charity are- To give our rescues the best of care and enrichment, and protect and rehabilitate unwanted animals, mainly cats and dogs., Working to reduce the number of unwanted animals being given up in the future via continuing to neuter all animals taken in, as well as introducing a scheme for neutering people's own animals who cannot afford to do so" Promote responsible pet ownership and educate the public on animal welfare awareness by giving talks to schools and various groups of all ages- Purchase adjacent land where possible for the continued enrichment of our dogs and protection of wildlife., and Futureproof the Sanctuary to maintain a sustainable future by ensuring Holly Hedge maintains its good reputation along with income generating events being held at Holly Hedge and opening to the public once building works are completed. Animals are often referred to us by the police and social services. Injured wildlife is referred to Secret World Wildlife Rescue. Holly Hedge continues to operate a 24 hour emergency line. The charity remains dedicated to its many fundraising activities and to attracting donations to ensure that the charity continues to achieve all its aims and objectives and thrives during very challenging and difficult times. 1.2 Public benefit The Sanctuary is continuing to further develop and expand good relations with the local community who are keen to be involved with the Charity. 2 ACHIEVEMENTS AND PERFORMANCE 2.1 Charitable activities The general profile of the charity continues to significantly benefit from its fundraising activities, and this year we intend to showcase the work we do by being more prolific in the media, which we hope will increase the numbers of adopters and donators. 81 dogs and puppies and 165 cats and kittens were rehomed in the financial year. We continue to match adopters with the most suitable rescues to maximise their chances of staying in the home for the rest of their lives.
Holly Hedge Animal Sanctuary Report of the trustees For the ear ended 31 March 2025 The challenges we faced are as follows: We are still experiencing a large number of covid lockdown dogs who hadn't been socialised and in need of rehabilitation which results in a longer stay at Holly Hedge. Also, more dogs coming to us needing urgent veterinary treatment, especially breeds of dogs needing Brachycephalic surgery along with other medical issues due to bad breeding. Again, this requires a longer stay than nomial. Foster homes are crucial in taking in those who need extra special care- More cats and kittens are being abandoned, many of the kittens being born feral and needing time spent on getting them used to humans. A lot more stray cats and kittens are on the streets than in previous years, many of which come to us in very poor condition and life threatening injuries. Holly Hedge is targeting certain areas where this is prevalent and introducing neutering to prevent more kittens being born and minimise casualties- Fewer animals are being adopted due to the cost-of-living crisis as people cannot afford vet fees,. More dogs and cats are coming to us needing expensive veterinary treatment which is never denied as long as the animal can enjoy a good quality of life- Waiting lists are full of dogs and cats needing shelter. Emergencies, e.g. pregnant dogs and cats, nursing mums who are at high risk and in danger are high priorities and are taken in as expediently as possible, as are any that are sick, injured or vulnerable in any way. For dogs and cats who are not urgent we have a home from home system in place. and Holly Hedge are in the throes of becoming a Charitable Incorporated Organisation (CIO) which will benefit the charity with easier reporting. The Membership are aware of this. The charity continues to enjoy a loyal and dedicated workforce and volunteer support. It is encouraging to see people continually returning to adopt animals, which is an endorsement of Holly Hedge's high standards and standing within the community. Holly Hedge Retail Limited consists of one charity shop in Nailsea. Profits donated by the shop to the Sanctuary are shown in the financial report. Plans have been approved by North Somerset Council to extend the existing small car park. This will enable us to expand our education programme and open to public. The creation of the Biodiversity Project will also provide an opportunity to widen the Charitls Education Programme to help protect dwindling wildlife. Corporate groups continue to have "volunteer days" at Holly Hedge, bringing in help with gardening, other tasks and generating income - project led by trustee Richard Baker. 2.2 Investment perfonnance The assets of a £4.4 million legacy has been ethically invesled with Evelyn & Partners and the Trustees receive quarterly updates on progress.
Holly Hedge Animal Sanctuary Report of the trustees For the ear ended 31 March 2025 3 FINANCIAL REVIEW 3.1 Financial performance Total income for the year ending 31 March 2025 was £1.15m (2024 £791 k), an increase on 2024 due mainly to over £658k of legacies in the 202412025 financial year. Expenditure for the year was £1.12m compared to £1.2m in 2024. This generated a surplus of £44k (including a £18k net gain on investment) compared to the loss of (£224k) in 2024. It is clear that for the last 3 years, trading deficits recur due to large increases in operating costs and vet bills, although we have managed to increase our regular income in relative proportion to our rising costs. 3.2 Principal funding sources and costs A firm of investment managers from Evelyn & Partners control the charitys investment funds to ensure the best ethical return. Income continues to be raised from fundraising events. homing donations. gifts. legacies and general donations. Granls and Trusts funding applications to Animal Welfare and Environmental organisations are also part of the funding strategy, particularly for Capital Works and Biodiversity Installations. Commission is also paid to the charity from the sale of Pet Plan insurance policies for re-homed animals. The Holly Hedge charity shop also contributes monies to funds. Figures and details of which can be found in the financial statements. The two main costs to the charity are staffing and veterinary expenses. Electricty, maintenance, insurance, staff training, pet food, water rates and sundry expenses are all shown in the financial statements. Holly Hedge staff are appreciated and thanked for their dedication to the wellbeing of the animals whilst maintaining a high level of customer care. A programme of training and development will be ongoing to ensure that staff continue to provide high quality care for all animals. All volunteers, fundraisers and donors are also praised and thanked for their support, including individuals and companies who regulady donate pet food, toys and pet related sundries. 3.3 Reserves policy The Irustees have reviewed the financial statements and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. In considering adequate reserves, the trustees have agreed to a policy of three months of total costs as the unrestricted reserves required, estimated at £300k. The Charity Reserve funds are available to draw down if needed. All other monies held by the charity are held in the general fund to provide neSSary working capital to finan the charitys principal aims and objectives, unless funds are restricted for specific purposes. All other monies held by the charity are held in the general fund to provide necessary working capital to finance the charitys principal aims and objectives, unless funds are restricted for specific purpose.
Holly Hedge Animal Sanctuary Report of the trustees For the ear ended 31 March 2025 When donations are reiVed for a specific project or purpose, the rnonies are held as restricted funds until the project is completed. 3.4 Fundraising policy The charity does not employ external fundraisers. All fundraising income is generated through fundraising events, rehoming donations, gifts legacies and general public donations. 4 FUTURE PLANS Future plans include= To continue to rescue, rehabilitate and rehome as many animals as possible- To increase our education programme on Animal Welfare and the importance of neutering., To widen our education programme by adding wildlife conservation: To continue to promote the sanctuary and raise its profile" To increase fundraising and awareness of Holly Hedge- To completely refurbish our cat chalets, adding a matemity wing and sick bay, also to refurbish our dog isolation and reposition intake to a quieter area where the more nervous dogs can be rehabilitated in calmer surroundings. A covered play area is to be attached to this project. We aim for this to be completed by the end of 2025; To enhance our sensory gardens for both cats and dogs for their wellbeing and continue to improve enrichment in the kennellcattery environment; To seek funding to enable the veterinary suite to be used for operations such as neutering and other minor operations., This wll be more beneficial to our rescues as it vrfon't involve travelling and will therefore be less stressful for them. We are also looking at a 5 year model so that if this works well we will expand and offer affordable veterinary treatment to people's own animals. To increase merchandising by extending the reception building to incorporate a small shop where adopters can buy everyihing for their pet at HH rather than go elsewhere which will increase revenue- To demolish our existing office and reception which has been deemed as unsafe to work in and replace with a more customer and staff friendly eco environment, incorporating a shop for adopters to buy their pets necessities from Holly Hedge rather than elsewhere. To purchase more land if any becomes available close to the Sanctuary for Biodiversity. wildlife projects and tree planting- To be an environmentally and ec(Ffriendly establishment e.g. by installing solar panels and heat pumps, therefore using less gas and electricity. This has already been mostly completed. To improve the safety and working environment for staff and volunteers by continuing to invest in improving the Health, Safety and Welfare policies and procedures- and Becoming a Charitable Incorporated Organisation with the help of Lester Aldridge. 5 STRUCTURE, GOVERNANCE AND MANAGEMENT 5.1 Governance and management The Executive Committee is responsible for strategy, policy and financial management. Members of the Executive Committee are the Trustees and are referred to as such throughout these financial statements. Trustees are elected and are responsible for overall financial management, corporate planning, staffing structure and to ensure that the charity continues its work, securing its future to take in, care for, rehabilitate, protect, and rehome unwanted dogs and cats.
Holly Hedge Animal Sanctuary Report of the trustees For the ear ended 31 March 2025 Trustees must have been a member of the charity for a minimum of eighteen months, be elected at the Annual General Meeting, serve for a period of three years and can be re-elected after this period for another term. Trustees hold meetings at least every months. Existing Trustees may appoint a Trustee to fill a vacancy to hold office until the next AGM. The Kennellcattery Manager and Supervisor are responsible for supporting the Trustees in achieving their aims and future plans, and for the efficiency and effectiveness of the Centre. They also manage a team with responsibilities in their respective areas for the day-to-day running of the Charity- Two Trustees are Directors of Holly Hedge Retail Limited which runs a charity shop in Nailsea. A Manager is responsible for the overall running and supervision of the shop. providing regular accounts and performance data for the shop. The Trustees have added Wildlife Conservation to their ongoing Biodiversity Project. 5.2 Public benefit The Trustees have due regard to the guidance published by the Charity Commission on public benefit, updating policies where required. 5.3 Risk management In January 2025 the Trustees conducted the yearly review of the major risks to which the charity is exposed. All management & maintenance programmes are subject to best practice and Health and Safety considerations and Safeguarding. We are compliant with all aspects of H & S. External risks to funding have been minimised using a firm of investment managers to optimise the charitys investment funds. Stalement of responsibilities of the trustees The trustees are responsible for preparing the trustees. report and the financial statements in accordance with 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 law applicable to charities in England and 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 incoming resources and application of resources, including the net income or expenditure. of the charity for the year. In preparing those 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- make judgements and accounting estimates that are reasonable and prudent. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation.
Holly Hedge Animal Sanctuary Report of the trustees For the ear ended 31 March 2025 The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply wth the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitws website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. The trustees have no beneficial interest in the charity- Auditors Godfrey Wilson Limited were re-appointed as auditors to the group and parent charity during the year. Approved by the trustees on 30 January 2026 and signed on their behalf by Pauline Leeson-Magry- Trustee
Independent auditors. report To the trustees of Holl Hed e Animal Sanctua Opinion We have audited the financial statements of Holly Hedge Animal Sanctuary (the 'parent charitV} and its subsidiary (the 'group') for the year ended 31 March 2025 which comprise the consolidated statement of financial activities, consolidated and parent charity balance sheets. consolidated statement of cash flows and the related notes to the financial statements. 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 the Republic of Ireland (United Kingdom Generally ACpted Accounting Practice). In our opinion, the financial staternents= give a true and fair view of the state of the group and parent charitys affairs as at 31 March 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 ACpted 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 Intemational 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 seclion of our report. We are independenl of the group and parent charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small entities, in the cirCumstanS set out in note 8 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance wth these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other matter The financial statements of the group for the year ended 31 March 2024 were audited by us and our opinion on those financial statements was qualified due to a limitation of scope in respect of retail income relating to shop sales. Our opinion on the financial statements for the year ended 31 March 2025 is not modified in respect of this matter. Conclusions relating to going concem In auditing the financial statements, we have concluded that Ihe 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 and parent charity's ability to continue as a going conrn for a period of at least fvrfelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report. Other inforniation The other information comprises the infonnation included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
Independent auditors. report To the trustees of Holly Hedge Animal Sanctuary In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so, consider whether the other infomation is materially inconsistent with the financial statements or our knowledge obtained in the audit or othemise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude thal there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Mallers on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require 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 sufficient accounting records have not been kept- or the financial statements are not in agreement with the accounting records. or we have not received all the information and explanations we require for our audit. Responsibilities of the trustees As explained more fully in the trustees, responsibilrties statement set out in the trustees, report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as they 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 and the parent charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the going concem 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. Our 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 rf, individually or in the aggregate, they could reasonably be expected to Influen the economic decisions of users taken on the basis of these financial statements.
Independent auditors. report To the trustees of Holly Hedge Animal Sanctuary Irregularities. including fraud, are InStanS of non-complian 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 procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below: (1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-complian. (21 We reviewed the charity's policies and procedures in relation to= Identifwng, evaluating and complybng with laws and regulations, and whether they were aware of any instances of non-compliance., Detecting and responding to the risk of fraud, and whether they were aware of any actual. suspected or alleged fraud,. and Designing and implementing internal controls lo mitigate the risk of non-compliance with laws and regulations, including fraud. (3) We inspected the minutes of trustee meetings. (4) We enquired about any non-routine communication th regulators and reviewed any reports made to them. (5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations. (6) We performed analylical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error. (71 We assessed the risk of fraud through management override of controls and carried out prOdureS to address this risk. Our procedures included- Testing the appropriateness of journal entries. Assessing judgements and accounting estimates for potential bias. Reviewing related party transactions- and Testing transactions that are unusual or outside the normal course of business. 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. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion. 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.uklauditorsresponsibilities. This description forms part of our auditor's report.
Independent auditors. report To the trustees of Holly Hedge Animal Sanctuary 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 the charitWs trustees as a body. for our audit work. for this report, or for the opinions we have formed. Date.. 30 January 2026 GODFREY WILSON LIMITED Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS14QD Godfrey Wilson Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Cotnpanies Act 2006.
Holly Hedge Animal Sanctuary Consolidated statement of financial activities For the ear ended 31 March 2025 2025 Total 2024 Total Restricted Unrestricted Note Income from: Donations and legacies Charitable activities Other trading activities Investments Other income 30,369 872,806 39.509 115.169 82,922 9.928 903.175 39,509 115,169 82,922 9,928 509,892 48,209 152,018 80,984 Total income 30,369 1,120.334 1,150,703 791,103 Expenditure on: Raising funds Charitable activities 110,385 1,027,732 110,385 1,032,390 125,211 1,076,847 4,658 Total expenditure 4.658 1,138.117 1.142,775 1,202,058 Net gains on investments 12 17,840 17,840 187,218 Net income l (expenditure) and net movement in funds 25,711 57 25,768 (223,737) Reconciliation of funds: Total funds brought forward 19,189 5,732,510 5,751,699 5,975,436 Total funds carried fonward 44,900 5,732.567 5.777,467 5,751,699 All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 19 to the accounts.
Holly Hedge Animal Sanctuary Consolidated balance sheets As at 31 March 2025 The group 2025 The group The charity The charity 2024 2025 2024 Note Fixed assets Tangible assets Investments 1,230,675 3,801,813 1,292,156 4,007.843 1.230,239 3.801,815 1,291,643 4,007,845 12. 13 5,032,488 5,299,999 5,032,054 5,299,488 Current assets Stock Debtors Cash at bank and in hand 15 16 277 217,772 583,831 410 197,923 355,052 227,061 576,456 225,337 325,692 801,880 553.385 803,517 551,029 Liabilities Creditors- amounts falling due within 1 year 17 56,901 101,685 51,693 99,127 Net current assets 744,979 451.700 751,824 451,902 Net assets 18 5,777,467 5,751.699 5,783,878 5,751,390 Funds Restricted funds Unrestricted funds General funds 19 44,900 19,189 44,900 19,189 5.732.567 5,732,510 5.738,978 5,732,201 Total charity funds 5.777,467 5,751,699 5.783,878 5,751,390 Approved by the trustees on 30 January 2026 and signed on their behalf by Pauline Leeson-Magry- Trustee
Holly Hedge Animal Sanctuary Consolidated statement of cash flows For the year ended 31 March 2025 2025 2024 Cash used in operating activities: Net movement in funds 25,768 (223,737) Adjustments for= Depreciation charges Loss on disposal of fixed assets Gains on investments Dividends, interest and rents from investments Decrease in stock Ilncrease) I decrease in debtors (Decrease) l increase in creditors 62,937 15,901 (17,840) (82,922) 133 (19,849) 44,784 61,941 (187,218) {80,984) 207 39,706 41,739 Net cash (used in) I provided by operating activities {60,656 (348,346) Cash flows from investing activities: Dividends, interest and rents from investments Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Proceeds from the sale of investments Purchase of investments 82,922 (32,857) 15,500 1,380,867 1,074,703 {1,172,673) 11,258,255) 80,984 {75,152) Net cash used in investing activities 273,759 177,720) {Decrease) l increase in cash and cash equivalents in the year 213,103 (526,066) Cash and cash equivalents at the beginning of the year 420,147 946,213 Cash and cash equivalents at the end of the year 633,250 420,147 Analysis of cash and cash equivalents Cash at bank and in hand Cash held in financial investments (note 12) 583,831 49,419 355,052 65,095 Total cash and cash equivalents 633,250 420,147 The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 Accounting policies a) Basis of preparation Holly Hedge Animal Sanctuary is an unincorporated charity registered in England and Wales. The registered office address is Wild Country Lane. Barrow Gumey, Bristol, BS48 3SE. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). Holly Hedge Animal Sanctuary 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 note. b) Group accounts These financial statements consolidate the results of the charity and tts wholly-owned (controlled) subsidiary on a line by line basis. Transacts-ons and balances beeen the charity and its subsidiary have been eliminated from the consolidated financial statements. Balances beeen the two entities are disclosed in the notes of the charitys balance sheet. A separate statement of financial activities, or income and expenditure account, for the charity itself is not presented because the charity has taken advantage of the provisions of section 24 of the SORP. c) Going concern basis of accounting The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charitys ability to continue as a going concern. d) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from the government and other grants, whether'capital. grants or'revenue. grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. For legacies, entitlement is taken as the earlier of the date on which either.. the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor{s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy. in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executorfs intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met. then the legacy is treated as a contingent asset and disclosed if material.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 Accounting policies (continued) e) Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102). general volunteer time is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open markel- a corresponding amount is then recognised in expenditure in the period of receipt. fj Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity- this is normally upon notification of the interest paid or payable by the bank. g) Funds accounting Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charitys work or for specific projects being undertaken by the charity- h) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settiement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. i) Allocation of support costs Support costs are those functions that assist the v40rk of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complwng with constitutional and statutory requirements and any costs associated with the strategic management of the charity's activities. These costs have been allocated beeen cost of raising funds and expenditure on charitable activities based on the proportion of staff costs as follows.. 2025 2024 Raising funds Charitable activities 9.40/0 90.6 / 92.80/0
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 Accounting policies (continued) j) Tangible fixed assets Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows= Land Buildings Plant and machinery Fixtures and fittings Motor vehicles Not depreciated 2.5 % straight line 25 /0 Straight line 150/0 Straight line 250/0 straight line Items of equipment are capitalised where the purchase price exceeds £1,000. k) Investment in subsidiary The charity has one wholly owned subsidiary, Holly Hedge Retail Limited, (registered company number 07365296). The subsidiary is used for non-primary purpose trading activities. The subsidiary undertaking is valued at cost less any cumulative impairment losses. l) Listed investments Listed investments traded on a recognised stock exchange are stated at fair value at the reporling date, which is deemed to be their market value. Any gain or loss, whether realised or unrealised, is taken to the Statement of Financial Activities. Listed investments also includes cash and cash equivalents held for re-investment purposes. m) Stock Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. n) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. o) Cash at bank and in hand Cash at bank and cash in hand includes cash and shorl 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. Cash held by the investment managers for the purposes of re-investment is included within listed investments on the balan sheet. p) Creditors Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. q) Financial instruments The charity 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 recognised at amortised cost using the effective interest method.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 Accounting policies (continued) r) Pension costs The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA. s) Foreign currency Iransaclions Transactions in foreign currencies are translated at rales prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end. t) Operating leases Rentals paid under operating leases are charged to the statement of financial activities as they fall due. u) Accounting estimates and key judgements In the application of the charity's accounting policies. the trustees are required to make judgements. estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underfwng 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation and legacy accruals as described in notes 11 and 1d above.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 Prior period comparatives: statement of financial activities 2024 Total Restricted Unrestricted Income from: Donations and legacies Charitable activities Other trading activities Investments 5.796 504,096 48,209 152,018 80,984 509,892 48,209 152.018 80,984 Total income 5,796 785,307 791,103 Expenditure on: Raising funds Charitable activities 125,211 1,074,696 125,211 1,076,847 2.151 Total expenditure 2,151 1,199,907 1,202,058 Net losses on investments 187,218 187,218 Net income 3,645 (227,382) (223,737) Transfers between funds 10,000 10,000 Net movement in funds (6,355) (217,382) (223,737) Income from donations and legacies 2025 Total Restricted Unrestricted Donations Legacies Gift aid 30,369 203,539 657,599 11,668 233.908 657,599 11.668 Total income from donations and legacies 30,369 872,806 903,175 Prior period comparative 2024 Total Restricted Unrestricted Donations Legacies Gift aid 796 5,000 152,236 340,504 11,356 153,032 345,504 11,356 Total income from donations and legacies 5,796 504,096 509,892
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 Income from charitable activities 2025 Total 2024 Total Grants Homing donations and reclaims 1,399 46,810 39.509 Total income from charitable activities 39,509 48,209 All income from charitable activities was unrestricted in the current and prior period. Income from other trading activities 2025 Total 2024 Total Fundraising events Retail Pet plan commissions Rent 25.543 41.346 27,853 20,427 49,513 56,807 26,766 18,932 Total income from other trading activities 115,169 152,018 All income from other trading activities was unrestricted in the current and prior period. Government grants The charity did not receive any govemment grants in the current or prior year.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 7. Total expenditure Support and governance costs Raising funds Charitable activities 2025 Total Fundraising Retail costs Staff costs (note 9) Training and unifomi Vet fees Pet food and consumables Motor and travel Kennel block and cottage repairs Cleaning and waste management Sundry Depreciation Rates and water Insurance Telephone Postage and stationary Computer costs Bank charges Accountancy and legal Loss on disposal Investment manager fees 2,986 23,499 43,897 2.986 23,499 651,854 13,358 188,042 21,003 1,292 23.024 7,490 10,318 62,937 33,355 14,005 3,800 3,131 1,995 5,328 35.531 15,901 23,926 564,702 13,358 188,042 21,003 1,292 23,024 7,490 7.649 43,255 2,669 62,860 33,355 14,005 3,800 3,131 1,995 5,328 35,531 15,901 77 23.926 Sub-total 94,385 826,560 221,830 1,142.775 Allocation of support and govemance costs 16,000 205,830 (221,830) Total expenditure 110.385 1.032.390 1,142.775 Total governance costs were £15,363 (2024: £14.763)
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 7. Total expenditure (continued) Prior period comparative Raising funds Charitable Support and activities governance 2024 Total Fundraising Retail costs Staff costs (note 9) Training and unifomi Vet fees Pet food and consumables Motor and travel Kennel block and cottage repairs Cleaning and waste management Sundry Depreciation Rates and water Insurance Telephone Postage and stationary Computer costs Bank charges Accountancy and legal Investment manager fees 7,674 23,600 47,112 7,674 23,600 581,024 18,972 197,240 11,529 2,560 130,879 3,143 22,373 61,941 51,673 12,125 745 2,772 13,488 3,162 35,675 21,483 452.278 18,972 197,240 11,529 2,560 130.879 3,143 17,828 81,634 4,545 61,851 51,673 12,125 745 2,772 13,488 3,162 35,675 90 21,483 Sub-total 99.959 834,429 267,670 1,202,058 Allocation of support and govemance costs 25.252 242.418 (267,670) Total expenditure 125,211 1,076,847 1,202,058
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 Net movement in funds This is stated after charging= 2025 2024 Depreciation Operating lease payments Trustees, remuneration Trustees, reimbursed expenses Auditor's remuneration (excluding VAT).. Statutory audit Other services 62.937 14.677 61,941 14,052 782 12,500 6.203 12,000 2.200 In the current year, two trustees were reimbursed for subsistence costs. In common with other charities of our size and nature we use our auditors to assist with the preparation of the financial statements, provide ad hoc bookkeeping support and to prepare and submit returns to the tax authorities. Staff costs and numbers Staff costs were as follows: 2025 2024 Salaries and wages Social security costs Pension costs 596,265 43,765 11,824 539,593 30,667 10.764 651,854 581,024 No employee earned more than £60,000 during the current or prior year. The key management personnel of the charity comprise the trustees. centre manager, and training and development supervisor, (2024: the trustees. manager, general manager. centre manager, assistant manager and sanctuary supervisor). The total employee benefits of the key management personnel were £112,435 {2024.. £64,517). 2025 No. 2024 No. Average number of employees (headcount) 40 42 10. Taxation The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The subsidiary company distributes any profits to the charity and therefore no corporation tax is payable.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 11. Tangible fixed assets Group Land and buildings Plant and Fixtures machinery and fittings Motor vehicles Total Cost At 1 April 2024 Additions in year Disposals in year 2,193,135 31,105 {42.628) 39,152 1,752 173.542 24,346 2.430,175 32,857 {42,628) At 31 March 2025 2,181,612 40,904 173.542 24,346 2.420,404 Depreciation At 1 April 2024 Charge for the year On disposals 962,449 44,240 (11,227) 30,544 2,872 128,900 10.894 16,126 1,138,019 4,931 62,937 11,227 At 31 March 2025 995,462 33.416 139,794 21,057 1.189,729 Net book value At 31 March 2025 1,186,150 7,488 33,748 3,289 1,230,675 At 31 March 2024 1,230,686 8,608 44.642 8,220 1,292.156 Charity Land and buildings Plant and Fixtures machinery and fittings Motor vehicles Total Cost At 1 April 2024 Additions in year Disposals in year 2,193.135 31,105 {42.628) 39,152 1,752 171.140 24,346 2.427,773 32,857 {42,628) At 31 March 2025 2,181,612 40,904 171.140 24,346 2,418,002 Depreciation At 1 April 2024 Charge for the year On disposals 962.449 44,240 11,227) 30.544 2,872 127.011 10,817 16,126 4,931 1,136,130 62,860 11,227 At 31 March 2025 995,462 33,416 137,828 21,057 1.187,763 Net book value At 31 March 2025 1.186,150 7.488 33,312 3.289 1,230,239 At 31 March 2024 1,230,686 8,608 44.129 8,220 1,291,643 Included in the above is £110,000 of freehold land that is not depreciated.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 12. Investments The group 2025 The charity 2025 2024 2024 Listed investments Cash pending reinvestment Holly Hedge Retail 3.752.394 3,942,748 3,752,394 3,942,748 49.419 65,095 49,419 65,095 Total investments at 31 March 3,801,813 4,007,843 3,801,815 4,007,845 Listed investments: The group 2025 The charity 2025 2024 2024 Market value at the start of the year Additions Disposal proceeds Net gains 3.942.748 3,571,978 3,942,748 3,571,978 1.172,673 1,258,255 1,172,673 1,258,255 (1.380,867) (1,074,703) (1,380,867) (1,074,703) 17,840 187,218 17,840 187,218 Market value at the end of the year 3,752,394 3,942,748 3,752,394 3,942,748 Investments in subsidiaries The investment represents the chariws control of Holly Hedge Retail Limited, a limited company registered in England, by nature of 100 % of the share capital in the company being owned by trustees of the charity. The company registration number is 07365296 and the registered office is Holly Hedge Animal Sanctuary, Wild Country Lane, Barrow Gumey. Bristol. Avon, BS48 3SE. The subsidiary is used for non-primary purpose trading activities. Available profits are gift aided to the charity. A summary of the results of the results of the subsidiary are shown in note 13.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 13. Subsidiary undertakings Holly Hedge Retail Limited 2025 2024 Turnover Cost of sales 41,114 2,152 55,883 Gross profit 38,962 55,883 Administrative expenses (45.678) (48,542 Operating (loss) I profit and (loss) I profit before taxation (6.716) 7,341 Corporation tax (Loss) I profit for financial year {6,716 7,341 The aggregate of the assets, liabilities and funds was: 2025 2024 Assets Liabilities 18,482 24,892 37,704 37,398 Funds (6,410) 306 14. Parent charity The parent charitvs gross income and results for the year are disclosed as follows: 2025 2024 Gross income Results for the year 1,109,590 50,539 742,651 223,647 15. Stock The group 2025 The charity 2025 2024 2024 Merchandise 277 410
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 16. Debtors The group 2025 The charity 2025 2024 2024 Trade debtors Prepayments Accrued income Other debtors Amounts due from trading subsidiary VAT 625 21.675 137,058 12,655 6,835 15,113 142,013 5,131 625 17,480 137.058 10,150 19,685 42,063 1,800 15,113 142,013 5,131 34,840 26,440 45.759 28,831 217.772 197,923 227,061 225,337 17. Creditors . amounts due within 1 year The group 2025 The charity 2025 2024 2024 Trade creditors Accruals Other creditors 21,809 23,737 11,355 66,117 26,359 9,209 19,389 20,949 11,355 65,574 24,344 9,209 56,901 101,685 51,693 99,127 18. Analysis of group net assets between funds Restricted funds General funds Total funds Tangible fixed assets Investments Current assets Current liabilities 1.230,675 1,230,675 3.801,813 3,801,813 756,980 801,880 56,901 56,901 44,900 Net assets at 31 March 2025 44,900 5,732.567 5,777,467 Prior period comparative Restricted funds General funds Total funds Tangible fixed assets Investments Current assets Current liabilities 1.292,156 1,292.156 4,007,843 4,007,843 534,196 553,385 101,685 101,685 19,189 Net assets at 31 March 2024 19,189 5.732,510 5,751,699
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 19. Movements in group funds Transfers beeen funds At31 March 2025 At 1 April 2024 Gains I (losses) Income Expenditure Restricted funds Cat garden Cattery New ambulance Truffles Roberts Other 10,733 10,733 30,369 30,369 2,875 3,798 1,783 (2,875) 3,798 (1,783) Total restricted funds 19,189 30,369 4,658 44,900 Unrestricted funds General funds 5.732,510 1,120,334 1,138.117) 17,840 5,732,567 Total unrestricted funds 5,732,510 1,120,334 1,138,117 17,840 5,732,567 Total funds 5.751,699 1.150,703 (1.142.775) 17,840 5,777,467 Purposes of restricted funds Cat garden The cat garden fund represents funds for the refurbishment of the cat garden for the welfare and enrichment of the rescue cats. Cattery The cattery funds were given specifically for costs associated with the cattery. New ambulance The new ambulan fund was given to purchase a new van to transport animals to the vet in as the previous vehicle was old and very costly to run. The balance is due to be used on the running of the vehicle. Truffles Roberts To be used towards Truffles. {cat) vet fees. Other restricted funds Other restricted funds represent small donations for various projects as specified by the funder.
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 19. Movements in group funds (continued) Prior period comparative Transfers between funds At31 March 2024 At 1 April 2023 Gains I (losses) Income Expenditure Restricted funds Cat garden New ambulance Vet bills Foods Solar installations Truffles Roberts Other 10,733 2,875 10,733 2,875 500 296 (500) (449) 153 10,000 (10,000) 5,000 (1,202) 3,798 1.783 1,783 Total restricted funds 25,544 5,796 2,151 10,000 19,189 Unrestricted funds General funds 5,949,892 785,307 (1,199,907) 10,000 187,218 5,732,510 Total unrestricted funds 5.949,892 785,307 1.199,907 10,000 187,218 5.732,510 Total funds 5.975,436 791,103 (1.202,058) 187,218 5,751,699 20. Financial instruments at fair value 2025 2024 Financial assets measured at fair value 3,752,394 3,942,748 Financial assets measured at fair value comprise listed investments. 21. Operating lease commitments The group and charity had operating leases at the year end with total future minimum lease payments as follows: The group 2025 The charity 2025 2024 2024 Amount falling due.. Within 1 year Within 1 5 years 29,854 31.052 13,406 60,906 13,406
Holly Hedge Animal Sanctuary Notes to the financial statements For the ear ended 31 March 2025 22. Related party transactions Suzanne Leeson-magry, daughter of trustee Pauline Leeson-magry, is an employee of Holly Hedge Animal Sanctuary. In the year ended 31 March 2025 Suzanne was paid £19,576 for her services (2024.. £13,188). No amounts were outstanding at year end. S Bingley and P Leeson-magry, trustees, hold 100 % of the share capital of Holly Hedge Retail Limited (£21 in the current and prior period. Holly Hedge Retail Limited is therefore a 100 % subsidiary company of Holly Hedge Animal Sanctuary on the grounds of common control. During the year the charity received donations from Holly Hedge Retail Limited totalling £Nil (2024= £7.431). At 31 March 2025 Holly Hedge Retail Limited owed £19,685 (2024: £34.PAO) to Holly Hedge Sanctuary. 23. Contingent assets The trustees have been notified of three legacies left to the charity by individuals who were deceased prior to 31 March 2025 but which were not sufficiently certain at the year end to be included as income in the year. The estimated total income from these three legacies is in the region of £40.000. The trustees have also been notified of a further fvrfe legacies left to the charity by individuals who were deceased prior to 31 March 2025 for which there is currently no available estimate of the final amounts due to the charity. Income of £45,000 was received in the year in relation to two of these legacies and this amount is included in income in the year, however the amounts of the final distribution is unknown.
HOLLY HEDGE Wild Country Lane, Barrow Gurney, Bristol BS48 3SE. Arfi•nal Saiictwy Providing Shelter from hami and the promise of a brighter fijture Patrons.. Sarah Fisher & Anthony Head onty Halls and Reub Tel: 01275 474719 www.hollyhedge.org.uk Robert Wilson FCA Godfrey Wilson Limited Charcered Accountants & Statutory Auditors 5th Floor M2riner House 62 Prince Street Bristol BSI 4QD 30 January 2026 Dear Robert Letter of Representations on the Financial Statements for the Year Ended 31 March 2025 This representation letter is provided in connection with your audit of the financial statements of the charity for the year ended 31 March 2025. We confirm that the following representations are made on the basis of enquiries of the trustees. management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you". l . We have fulfilled our responsibilities as trustees. as set out in the temis of your engagement letter dated 10 October 2025, under the Charities Act 2011 for preparing financial statements, in accordance with applicable law and United Kingdom Accounting Standards. including Financial Reporcing Standard 102: The Financial Reporring Standard applicable in the UK and Republic of Ireland (United Kingdom Generdlly Accepted Accounting Prdctice). We confirm that in our opinion the financial statements give a true and fair view 2nd in particular that where any additional information must be disclosed in order to give a true and fair view that inforniation has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31 March 2025. 2. We confirm that all accounting records have been made available to you for the purpose of your audic. in accordance with your temis of engagemeno and that all the transactions undercaken by the charity have been properly reflected and recorded in the accounting records. All other records and related inforniation. including minutes of all managemenL trustees, and members, meetings. have been made available to you. We have given you unrestricred acce55 to persons Wlthin the charity in order to obtain audit evidence and have provided any additional information that you have requested for the purposes of your audiL 3. We confirm the chariry has satisfactory title to all assets and there are no liens or encumbrances on the assets. except for those disclosed in the financial statements. 4. We confirm chat significant assumptions used by us in making accounting estimates. including those measured at fair value. are reasonable. We confim) that we have no plans or intentions that may
materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. 5. We confirm that the charity h2s no lixbilities or contingent liabilities other than those disclosed in the financial sotements. 6. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting frnmewor 7. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements. other than those already disclosed or included in the financial statements. 8. We confirm that we are avfare that a related parry of the chariry is a person or organisation which either (directly or indirectly) controls. has joint control of. or significantly influences the chariry or vice versa and as a result will include: trustees, other key managemen¢ close family and other business interests of che previous. We confirm that the related parcy relationships and transactions set out in appendix l are a complete list of such relationships and transactions and that we are not aware of any further related parties or trnnsactions. 9. We confirm that the charity neither had, at any time during the year, any arrangemen¢ transaction or agreement to provide credit facilities (including advances and credits grnnted by the chariry) for trustees, nor provided guarantees of any kind on behalf of the trusrees except 25 disclosed in the financial statements. l O. We confirm that the charity has not contratted for any capital expenditure other than as disclosed in che financial statements. I l. We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance. 12. We confirm that we are not avrnre of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities and which are central to the charity's ability to conduct its activities, except as explained to you and as disclosed in the financial statements. 13. We acknowledge our responsibility for the design. implementation and maintenance of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the orrdnisation. There have been no deficiencies in internal control of which we are avrare. 14. We confirm that there have been no actual or suspected instances of frnud involving trustees. managemenc or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees. former trustees. employees. former employees. regulators or others. 15. We confirm that, in our opinion. the chariry's financial statements should be prepared on the going concern basis on the grounds that current 2nd future sources of funding or support will be more than adequate for the chariry's needs. In reaching this conclusion. we have taken into account all relevant matters of which we are avAre, and h2ve considered 2 period of at least one year from the date on which the financial statements will be approved.
- We confirm that in our opinion the effetts of uncorrected misstatements are immaterial, both individually and in aggregate. to the financial statements as a whole. A list of the uncorrected misstatements is set out in the management letter.
- We confirm that we are not aware of any rnatrS of material significance that should be reported to regulators. We confirm that all correspondence with the Chariry Commission has been made avai12ble to you.
- We confirm that all grants, donations and other income, including those subjett to special terms or conditions or received for restricted purposes, have been notified to you. There h2ve been no breaches of terms or conditions during the period regarding the application of such income.
- We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that.. (a) so far as each trustee is aware. there is no relevant audit information of which you as auditors are unaware- and (b) each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are avre of that informarion.
- We confirm the following specific representations made to you during the course of the audit: (2) The balance of the Natwest current account as at 31 March 2025 was £109,759.60. Yours sincerely Pauline Leeson-M2gry - Trustee For and on behalf of the trustees of Holly Hedge Animal Sanctuary
Appendix I: Summary of Related Parties Connected OrganisationlPerson Nature of Connection Holly Hedge Retail Limited P Leeson-magry and S Bingley (trustees} are also directors Suzanne Leeson-Magry- employed by HHAS and rents property owned by the charity P Leeson-magry is the mother of Suzanne Leeson- M3gry