## **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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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**
8. **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**|
|---|---|
|**£**|**£**|
16. **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