ANIMAL SAMARITANS TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Orchard Business Services
ANIMAL SAMARITANS Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—10 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 11—12 |
ANIMAL SAMARITANS Company No. 295345 Trustees' Report For The Year Ended 31 December 2025
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
The objectives of the Charity are:
To rescue and provide care and shelter for unwanted, abandoned, neglected and ill-treated animals; To provide new homes for such animals wherever possible;
and to assist owners of pets to meet veterinary fees where owners are unable to meet such fees. The Charity offers pet rescue and re-homing services and assistance with veterinary and food costs.
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Significant activities
Charitable activities during the year continued to be that of pet rescue and rehoming services, providing shelter and care for pets in need, and assisting with veterinary fees.
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate our exposure to the major risks.
Investment performance
Any sums of cash at any time belonging to the Charity and not needed as a balance for working purposes shall be treated as capital and invested. The current investment is held in a Liontrust Sustainable Future Managed Account. The investments must be constantly monitored, and we have engaged an independent financial advisor for this purpose. Regular meetings are held between the Trustees and the Advisor to review the current investment portfolio and increase the amount invested, particularly if a legacy is received.
Financial Review
Reserves Policy
The Charity's policy is to maintain its unrestricted funds, which are the free reserves of the Charity, at a sufficient level to cover the direct charitable expenditure and governance costs. The current level of reserves will more than adequately cover foreseeable expenditure.
The Charity does not have any specific restricted funds.
Total incoming resources amounted to £154,032 (2024: £162,697). Total expenditure amounted to £135,211 (2024: £120,166). A profit resulted of £18,821 (2024: Profit £42,531). When opening balances were taken into account, there are total funds of £698,637 (2024 £679,816) to carry forward.
Going Concern
The Trustees continue to adopt the going concern basis in preparing financial statements given their justifiable expectations that the Charity has adequate resources to continue its operational existence for the forseeable future.
Reference and Administrative Details
Trustees
Christine Bishop Emma Woods Brian Bishop Elisabeth Brown
Page 1
ANIMAL SAMARITANS Trustees' Report (continued) For The Year Ended 31 December 2025
Charity Number
295345
Company Number
295345
Principal Address
76 Danson Crescent Welling Kent DA16 2AS
Independent Examiner
Orchard Business Services AAT Orchard Business Services AAT Orchard View, Pook Lane Biddenden Ashford Kent TN27 8JU
Page 2
ANIMAL SAMARITANS Trustees' Report (continued) For The Year Ended 31 December 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of ANIMAL SAMARITANS for the purposes of company law) 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).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Christine Bishop Trustee Date
Page 3
ANIMAL SAMARITANS Independent Examiner's Report to the Trustees of ANIMAL SAMARITANS For The Year Ended 31 December 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Orchard Business Services AAT 05/08/2026 Orchard View, Pook Lane Biddenden Ashford Kent TN27 8JU
Page 4
ANIMAL SAMARITANS Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 2 Investments 3 Other 4 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 Activity 1 NET (EXPENDITURE)/INCOME Gains on revaluation of fixed assets NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14 |
2025 Unrestricted funds £ 106,444 8,678 1,090 |
2024 Unrestricted funds £ 135,133 10,405 489 |
|---|---|---|
| 116,212 | 146,027 | |
| (7,899) (127,312) |
(6,537) (113,629) |
|
| (135,211) | (120,166) | |
| (18,999) 39,742 |
25,861 16,670 |
|
| 20,743 679,816 |
42,531 637,285 |
|
| 700,559 | 679,816 |
The notes on pages 7 to 10 form part of these financial statements.
Page 5
ANIMAL SAMARITANS Statement of Financial Position As At 31 December 2025
| Notes FIXED ASSETS Tangible Assets 10 Investments 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 13 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 14 |
2025 Unrestricted funds £ 256 329,283 |
2024 Total funds £ 320 289,541 |
|---|---|---|
| 329,539 3,060 368,828 |
289,861 3,060 392,769 |
|
| 371,888 (868) |
395,829 (5,874) |
|
| 371,020 | 389,955 | |
| 700,559 | 679,816 | |
| 700,559 | 679,816 | |
| 700,559 | 679,816 | |
| 700,559 | 679,816 |
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Christine Bishop
Trustee Date
The notes on pages 7 to 10 form part of these financial statements.
Page 6
ANIMAL SAMARITANS Notes to the Financial Statements For The Year Ended 31 December 2025
1. Accounting Policies
1.1. 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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
1.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment
20% reducing balance
1.3. Investments
1.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2. Income from Donations and Legacies
| Donations and gifts Legacies . Investment Income Bank interest receivable Dividends from investments . Other Income Commission |
2025 Unrestricted funds £ 15,464 90,980 |
2024 Unrestricted funds £ 18,431 116,702 |
|---|---|---|
| 106,444 | 135,133 | |
| 2025 Unrestricted funds £ 8,678 - |
2024 Unrestricted funds £ 8,692 1,713 |
|
| 8,678 | 10,405 | |
| 2025 Unrestricted funds £ 1,090 |
2024 Unrestricted funds £ 489 |
3. Investment Income
4. Other Income
Page 7
ANIMAL SAMARITANS Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
5. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| 64 | 80 |
6. Analysis of Expenditure
| . Analysis of Expenditure |
|||
|---|---|---|---|
| Raising funds Activity 1 Raising funds Activity 1 . Support Costs General administration Depreciation Governance costs General administration Depreciation Governance costs |
Activities undertaken directly £ 301 119,105 |
Support costs (see note 7) £ 7,598 8,207 |
2025 Total £ 7,899 127,312 |
| 119,406 | 15,805 | 135,211 | |
| Activities undertaken directly £ - 113,549 |
Support costs (see note 7) £ 6,537 80 |
2024 Total £ 6,537 113,629 |
|
| 113,549 | 6,617 | 120,166 | |
| Raising funds £ 5,004 - 2,594 |
Activity 1 £ 8,143 64 - |
2025 Total £ 13,147 64 2,594 |
|
| 7,598 | 8,207 | 15,805 | |
| Raising funds £ 4,149 - 2,388 |
Activity 1 £ - 80 - |
2024 Total £ 4,149 80 2,388 |
|
| 6,537 | 80 | 6,617 |
7. Support Costs
Page 8
ANIMAL SAMARITANS Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
- Independent Examiner's Remuneration
| . Independent Examiner's Remuneration |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Independent examination of the financial statements | 750 | 750 |
9. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
| 10. Tangible Assets Cost As at 1 January 2025 As at 31 December 2025 Depreciation As at 1 January 2025 Provided during the period As at 31 December 2025 Net Book Value As at 31 December 2025 As at 1 January 2025 11. Investments Cost or Valuation As at 1 January 2025 Revaluations As at 31 December 2025 Provision As at 1 January 2025 As at 31 December 2025 Net Book Value As at 31 December 2025 As at 1 January 2025 12. Debtors 2025 £ Due within one year Trade debtors 3,060 |
Computer Equipment £ 400 |
|---|---|
| 400 | |
| 80 64 |
|
| 144 | |
| 256 | |
| 320 | |
| Listed £ 289,541 39,742 |
|
| 329,283 | |
| - | |
| - | |
| 329,283 | |
| 289,541 | |
| 2024 £ 3,060 |
Page 9
ANIMAL SAMARITANS Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
13. Creditors: Amounts Falling Due Within One Year
| Trade creditors Accruals and deferred income 14. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 January 2025 £ 679,816 |
Income £ 116,212 |
Expenditure £ (135,211) |
2025 £ 118 750 868 Gains and losses £ 39,742 |
2024 £ 5,124 750 |
|
|---|---|---|---|---|---|---|
| 5,874 | ||||||
| As at 31 December 2025 £ 700,559 |
||||||
| 679,816 | 116,212 | (135,211) | 39,742 | 700,559 | ||
| As at 1 January 2024 £ 637,285 |
Income £ 146,027 |
Expenditure £ (120,166) |
Gains and losses £ 16,670 |
As at 31 December 2024 £ 679,816 |
||
| 637,285 | 146,027 | (120,166) | 16,670 | 679,816 |
15. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 |
|---|---|
| £ | £ |
- Related Party Disclosures
Page 10
ANIMAL SAMARITANS Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Legacies Investments Dividends from other fixed asset investments - listed Bank interest receivable Other Commission EXPENDITURE ON: Raising funds Travel and subsistence expenses Repairs, renewals and maintenance Insurance Office Costs Postage Advertising and marketing costs Independent examiner's fees Subscriptions Bank charges Sundry expenses Accountancy fees Consultancy fees Charitable Activities: Activity 1 Veterinary Fees Pet Food Animal Transportation Foster Home Supplies Cattery Supplies Waste Collection Laundry |
2025 Total funds £ 15,464 90,980 |
2024 Total funds £ 18,431 116,702 135,133 1,713 8,692 10,405 489 489 146,027 - (30) (651) (1,557) (594) (41) (750) - (60) (466) (2,388) - (6,537) (90,119) (9,591) (4,439) (2,715) (4,920) (1,095) (72) ...CONTINUED |
|---|---|---|
| 106,444 - 8,678 |
||
| 8,678 1,090 |
||
| 1,090 | ||
| 116,212 (301) - (898) (1,049) (829) (594) (750) (276) (80) (528) (2,462) (132) |
||
| (7,899) (91,471) (9,237) (4,431) (5,558) (5,739) (1,962) - |
Page 11
ANIMAL SAMARITANS Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 December 2025
| Other direct costs Repairs, renewals and maintenance Depreciation of computer equipment NET (EXPENDITURE)/INCOME |
(707) (8,143) (64) |
(598) - (80) |
|---|---|---|
| (127,312) | (113,629) | |
| (135,211) | (120,166) | |
| (18,999) | 25,861 |
Page 12