Registered Charity Number: 508819
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2024
for
ANIMAL CARE LANCASTER AND MORECAMBE

ANIMAL CARE LANCASTER AND MORECAMBE
Report of the Trustees
for the year ended 30 June 2024
The trustees present their report with the financial statements of the charity for the year ended 30
June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
th the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are..
To promote kindness and supress cruelty to animals and attend to the v￿lfare of all animals in
need of care and attention.,
In furtherance of the above object but not otherwse to care for stray and unwanted animals until
they have found homes and it is a rule of the Association that it shall not euthanize any animal unless
absolutely necessary. That it shall not sell any animal for any purpose and that no animal shall be
given avRy except to an approved home and that thereafter the Association shall retain a welfare
interest in the animal which shall be returned to the Association if the new owner is unable to care for
it in a proper manner:
- To further promote the welfare of animals using educational programmes.,
To support group5 and organisations by offering volunteer opportunities to enhance their v￿lIbeing
and career development.
In order to achieve the above, the charity strives to be an active member of the community and the
main activities undertaken to achieve the above remain:
Taking in, caring for and rehoming domestic animals into approved homes.
Working wth all areas of the community through meetings, publicity and events to educate the
wider audience into the plight of animals today and ￿at can be done to alleviate their suffering and
give them a loving ¢aring home for life;
Funding and fundraising both locally and nationally to provide the extra resources to enable the
charity to attain its objectives.
In setting our objectives and planning activities the Trustees have given rAreful consideration to the
Charity Commission's general guidance on public benefit.
The mission statement of the charty is:
Animal Care promotes kindness to, and the v￿lfare of all animals in need of care and attention. We
11 supress cruelty to any animal, and will not humanely euthanize any animal unless absolutely
necessary. We only give animals to approved homes, and will retain a welfare interest in the animal.
which shall be returned if the owner is unable to care for it properly. In addition we will promote the
welfare of animals through educational programmes.

ANIMAL CARE LANCASTER AND MORECAMBE
Report of the Trustees
for the year ended 30 June 2024
FINANCIAL REVIEW
Principal funding sources
The principal funding sources of the charity are:
1. Donations and gifts
2. Proceeds from shop sales
3. Legacies
4. Fundraising events
S. Funding bodies
Investment policy and objectives
Full professional advice will be sought before any short or long term investments are made and these
investrnents wll need to be ethically in line with the charity's aims and objectives. This policy will be
reviewed annually at the end of each financial year.
Res8rv8s policy
The charity's aim of self-sustainability VRS not met this year.
With increasing costs in all area's especially utilities, the charity has a shortfall each month.
When the Legacy Income is excluded the charity had income from its other sources of £340,588.
The charty's running costs were £571.317 this year, and this left a shorffall of £230.729.
The Trustee's and Senior staff have carried out a major review to see how thi5 shortfall can be
managed going forwards. Monthly checks are now in place to ensure the shortfall next year does not
exceed £7,500 per month.
With expected Legacy income, the current running costs. together with the monthly shortfall, for the
next 12 months, shows the 6-month balance sheet will be maintained, together V￿th an additional
£50,000 contingency.
A further longer-term review has a150 been carried out which shows when the funding is careful
managed. the charity should have sufficient operating funding for the next 2 years as of December
2024
To ensure that the charity has this Sufficient funding, works on the additional facilities have been put
on hold. The funding for this vnrks w511 now be kept separate from the main operating funds, and a
separate bank account wll be utilised. New fund raising will be put in place, and additional funding for
this purpose wll be kept and managed in this separate account.
Thanks to you all for your support again this year.
SK Hinde - Treasurer

ANIMAL CARE LANCASTER AND MORECAMBE
Report of the Trustees
for the year ended 30 June 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is an unincorporated organisation and is governed by the constitution. Management
trustees are elected every 12 months. with the current trustees retiring at the AGM. and may stand
for re-election if they ￿llsh. Trustees can also be co-opted onto the committee through the year with a
majorty vote by the management committee and if the proposed trustee fulfils the required criteria.
All major policy decisions are made by the management committee with day-to-day management
being supervised by the Sanctuary Manager and Resources Manager.
Where reasonably possible, the trustees wll be encouraged to spend time experiencing all aspects
of the charity and where this is not possible from information given to them by others have had
experience in that area. Literature covering the legal side of being a trustee is also given to each
trustee and they sign to Say they qualify to be a trustee and understand the role they are taking on.
The charity is a member of..
Lancaster Chamber of Commerce
Association of Dogs and Cats Homes
All the above memberships provide a wealth of information and support to Animal Care.

ANIMAL CARE LANCASTER AND MORECAMBE
Report of the Trustees
for the year ended 30 June 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registerod Charity numb8r
508819
Principal address
Blea Tarn Road
Scotforth
Lancaster
Lancashire
LA2 ORD
Trustses
Miss S Murphy- Chair
Ms R Hinde- Vice Chair
S Hinde- Treasurer
T Miller- Secretary
B Wycherley
Ms S Rogerson
Mrs Valerie Murphy
Mrs Eileen Aspinall
Independent Examinor
Mr M J Ellis
CPFA
Unisolutions Ltd
64-3 Alston House
White Cross Industrial Estate
Lancaster
Lancashire
LA14XF
Solicitors
Brabners. 16-18 Sceptre Court, Sceptre Way, Walton Summit, Preston, PR5 6AW
Advisers
Bankers
Santander
Barclays Bank plc, 19 Euston Road. Morecambe, Lancashire
CAF Bank, 25 Kings Hill Avenue, West Malling, Kent
Approved by order of the board of trustees on 8 January 2025 and signed on its behalf by:
S Hinde- Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ANIMAL CARE LANCASTER AND MORECAMBE
Independent examIn8￿8 report to the trustoes of Animal Carn Lancaster and Morocambe
I report to the charity trustees on my examination of the accounts of Animal Care Lancaster and
Morecambe (the Trust) for the year ended 30 June 2024.
Responsibilities and basis of roport
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance the requirements of the Charities Ad 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act
and in carrying out my examination I have followed all applicable Directions given by the Charity
Commission under section 145(5)(b) of the Act.
Independent examlnefs ststement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed
body. I can confirm that l am qualified to undertake the examination because l am a registered
member of CIPFA which is one of the listed bodies.
I have completed my examination. l ¢onfim that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act: or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no ¢onGerns and have come across no other matters in Connection wth the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mr M J Ellis
CPFA
Unisolutions Ltd
64-3 Alston House
White Cross Industrial Estate
Lancaster
Lanca5hire
LA14XF
8 January 2025

ANIMAL CARE LANCASTER AND MORECANIBE
Statement of Flnancial Activities
for the year ended 30 June 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
funds
funds
Notss
INCOME AND ENDOWMENTS FROM
Donations and legacies
459,090
459.090
414,734
Charitable activitios
Operation of animal sanctuary
32,179
32,179
27,240
Other trading activities
Investment income
266,337
197
266,337
197
253,436
536
Total
757,803
757,803
695,946
EXPENDITURE ON
Raising funds
199,061
199,061
198,163
Charitable activities
Shop and tea room trading
Operation of animal sanctuary
41,041
411.385
41,041
413,885
48,616
329,771
2,500
Total
651,487
2,600
653.987
576.550
NET INCOMEI(EXPENDITURE)
106,316
2.500
103,816
119.396
RECONCILIATION OF FUNDS
Total funds brought forward
1,446.880
660,000 2,106,880 1.987,484
Net Incom81(8xpenditure)
106,316
(2,500)
103,816
119,396
TOTAL FUNDS CARRIED FORWARD
1.553,196
657.500 2,210,696 2,106,880

ANIMAL CARE LANCASTER AND MORECAMBE
Balance Sheet
as at 30 June 2024
2024
Total
funds
2023
Total
funds
Unrastricted Restrictsd
funds
funds
Notes
Flxed assets
Tangible assets
12 1,374,233
650,000 2,024,233 1,479,723
Current assgts
Stocks
Debtors
Cash at bank and in hand
13
14
1,825
30,976
148,488
181,289
1,825
30,976
155,988
188,789
2,451
61,052
565,232
628,735
7,500
7,500
Creditors
Amounts falling due Y￿thin one year
15
2,326
2.326
1.578
Net currant assats
178.963
7.500
186,463
627.157
Total assets less current liabilitl8S
1.553.196
657.500 2.210.696 2.106,880
Net ass8ts
1,553.196
657,500 2,210,696 2.106,880
Funds
Unrestricted funds
Restricted funds
16
1,553,196 1,446.880
657.500
660.000
2,210,696 2,106,880
The financial statements were approved by the Board of Trustees and authorised for issue on 8
January 2025 and were signed on its behalf by..
S Hinde - Trustee

ANIMAL CARE LANCASTER AND MORECAMBE
Cash Flow Statement
for the year ended 30 June 2024
2024
2023
Notes
Cash flows from opèrating activities
Cash generated from operations
138,201
71,502
Net cash (used in)Iprovided by operating activities
138,201
71,502
Cash flows from investing activitlOS
Interest received
Fixed asset additions
Net cash provided by investing activities
197
(547,642)
547,445
536
(549.799)
549.263
Change in cash and cash equivalents in
tha reporting pèriod
(409,244)
(477,761)
Cash and cash equivalents at the beginning
of the reporting period
565,232
1,042,993
Cash and cash equivalents at the end
of the reporting period
155,988
565,232

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Cash Flow Ststement
for the year ended 30 June 2024
1 Reconclllatlon of net incomel(expenditur8l to net cash flow from operating activities
2024
2023
Net (expenditure)fincom8 for the reporting period (as per
th? Statement of Financial Activitias)
103.816
119.396
Adjustments for:
Depreciation charges
Interest received
Decreasel(increase) in stocks
Decreasel(increase) in debtors
(Decrease) in creditors
3,132
(197)
626
30,076
748
3,132
(536)
(658)
(49,175)
(657)
Net cash provided byl(used in) operations
138,201
71,502
2 Analysis of chang8s In net funds
At
1 July 2023
At
30 June 2024
Cash flow
Net cash
Cash at bank and in hand
565,232
(409,244)
155.988
Total
565,232
409,244
155,988

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Flnancial Statements
for the year ended 30 June 2024
1 Accounting policros
Basis of preparing the financial statements
The financial statements of the Charity, which is a public benefit entity under FRS 102. 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 Charities Act 2011. The financial
statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an acGruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the followng annual rates in order to write off each asset over its
estimated useful life.
Freehold property
Plant and maGhinery
Motor vehicles
Computer equipment
10/0 on cost
15% on cost
25Qh on cost
330kn on cost
stocks
Stocks are valued at the lower of Cost and net realisable value, after making due allowance for
obsolete and slow moving items.
Taxation
The charity is exempt from tsx on its charitable activities.
Fund accounting
Unrestricted funds comprise those funds vthich the Trustees are free to use as general funds in
accordance wth the charitable objectives.
Designated funds are those set aside by the Trustees to be used for particular purposes in the
future.
Restricted funds are to be used for specific restricted purposes as laid dovm by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
10

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Financial Statements
for the year ended 30 June 2024
1 Gift Aid
Tax on donations received under the Gift Aid Scheme 15 reclaimed on a periodic basis and is
included in the SQFA on a receivable basis.
Investments
Investments represents amounts held in recognised banks and building societies vhjich viill be
used to fund future capital expenditure.
2 Donatlons and legacies
2024
2023
Donations
Legacies
Grants
40.125
417,215
1,750
459,090
54,901
358.833
1.000
414,734
Grants received, included in the above, are as follovts..
2024
2023
Grants
1.760
1.000
3 Other trading activites
2024
2023
Fundraising events
Shop income
Woodland Shop & Tea Rooms
19,141
166.049
81,147
266,337
16,778
152,800
83.858
253.436
4 Investment income
2024
2023
Deposit account interest
197
197
536
536
11

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Financial Statements
for the year ended 30 June 2024
5 Incomo from charitable activltles
2024
2023
Activity
Membership Fees
Commissions Received
Scrap metallrecycling
Other operating income
Operation of animal sanctuary
Operation of animal sanctuary
Operation of animal sanctuary
Operation of animal sanctuary
1,810
16,209
4.679
9,481
32.179
1.670
14,720
5,302
5,548
27.240
6 Raising donations and legacios
2024
2023
Wages and salaries
Rent
Light. heat & water
Fundraising, advertising, post
112,391
14,431
66,697
5,542
199,061
114,889
16.043
61.904
5.327
198,163
7 Charitable activities costs
Support
costs (see
note 8)
Dirèct
Costs
Totals
Shop and tea room trading
Operation of animal sanctuary
40.672
321.558
362,230
369
92,327
92,696
41.041
413.885
454,926
Support Costs
Management
Other
Govemance
Totals
Shop and tea room trading
Animal sanctuary
369
75,679
76.048
369
92.327
92,696
10,629
10,629
6,019
6,019
9 Trustees. remunerdtion and bonefits
There were no trustees, remuneration or other benefits for the year ended 30 June 2024 nor for
the year ended 30 June 2023.
12

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Financial Statements
for the year ended 30 June 2024
10 Trustees. Expenses
There were no trustees, expenses paid for the year ended 30 June 2024 nor for the year ended 30
June 2023.
11 Staff Costs
2024
2023
Wages and salaries
Other pension costs
347,441
5,765
353,206
301,903
4.259
306.162
The average monthly number of employees during the year was a5 follows:
2024
2023
Kennel
Shop
Tea room
Administration
Cleaning
Sorting
29
26
No employees received emoluments in excess of £60,000
13

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Financial Statements
for the year ended 30 June 2024
12 Tangible fixed assets
Fr8ehold
property
Plant and
Machinery
Motor
Vehicles
Total
Cost
At 1 July 2023
Additions
Disposals
At 30 June 2024
650,000
916,381
547,642
31,533
1,597,914
547.642
650.000
1,464.023
31.533
2,145,556
Depreciation
At 1 July 2023
Charge for the year
On disposals
At 30 June 2024
20,000
2.500
66.658
632
31,533
118,191
3.132
22,500
67,290
31,533
121.323
Net book value
At 30 June 2024
At 30 June 2023
627,500
630,000
1,396,733
849.723
2,024.233
1,479.723
Included in cost or valuation of land and buildings is freehold land of £400,000 which is not
depreciated.
Woodlands restriction:
Woodlands has a provision that it has be retained as an integral part of the charity and cannot be
sold separately.
Included in plant and machinery is the development of the new kennels and vet building.
13 Stocks
2024
2023
Stocks
1,825
1,825
2.451
2.451
14 Debtors: amounts falling due within one year
2024
2023
Rent deposit5
VAT
4,000
26.976
30.976
4.000
57.052
61,052
14

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Financial Statements
for the year ended 30 June 2024
15 Creditors: amounts Palling du8 Within one year
2024
2023
other creditors
2.326
2,326
1,578
1.578
16 Movement in funds
Net
movement
in funds
At
1 July 2023
At
30 June 2024
Unrestrlcted funds
General fund
1,446,880
106.316
1.553.196
Restricted funds
Fixed asset fund
Woodlands
Boarding kennels and cattery
Late Rita Swindlehurst- Cats
Late Rits Swindlehursl- Dogs
230.000
400.000
(2,500)
227.500
400.000
15.000
15.000
660.000
15.000
15,000
657,500
2.500
Total funds
2,106,880
103.816
2,210.696
Net movement in funds. included in the above are as follows-
Incoming
resources
Resourcas
expended
Capital
oxpenditura
Movement
in funds
Unrestricted funds
General fund
757,803
(651,487)
106,316
Restricted funds
Fixed a55et fund
Boarding kennels and cattery
Late Rita Swindlehurst- Cats
Late Rita Swndlehurs1- Dogs
(2,500)
(2,500)
2,500
2.500
Total funds
757,803
653,987
103.816
15

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Financial Statements
for the year ended 30 June 2024
16 Compardtive5 for movement in funds
Nat
movemènt
in funds
At
1 July 2022
Prior Year
At
Adjustment 30 June 2023
Unrestricted funds
General fund
897,324
249,370
300,186
1.446.880
Restricted funds
Fixed asset fund
Woodlands
Boarding kennels and cattery
Late Rita Swindlehurst- Cats
La18 Rita Swindlehurst- Dog$
232,500
400,000
127,474
15,000
15,000
789,974
(2,500)
230.000
400,000
(127.474)
15.000
15.000
660.000
129,974
Total funds
1,687.298
119.396
300,186
2,106.880
Net movement in funds, induded in the above are as follows..
Incoming
resources
Resources
expended
Capital
expenditure
Movement
in funds
Unrestricted funds
General fund
695,946
(574.050)
127.474
249,370
Restricted funds
Fixed asset fund
Boarding kennels and cattery
Late Rita Swindlehurst- Cats
Late Rita Swindlehurst- Dog$
(2.500)
(2.500)
{127,474)
(127,474)
2,500
127,474
129,974
Total funds
695.946
576.550
119.396
17 Prior Year Adjustment
During the previous year a prior year adjustment has been posted in respect of expenditure
incurred on the new kennels by the charity.
Previousty expenditure on the new kennels project had been Charged as an expense in the
statement of financial activities rather than capital expenditure. As such an adjustment for 6 years
of expenditure incurred on the project has been included in these accounts. The total value is
£300.186. As a result of this the net book value of Plant and Machinery has increased by £300,186
as has the brought forward retained funds.
16

ANIMAL CARE LANCASTER AND MORECAMBE
Notes to the Financial Statements
for the year ended 30 June 2024
18 Related party disclosures
There V￿re no related party transactions for the year ended 30 June 2024.
19 Ultimate controlling party
ultimate control rests with the Board of Trustees.
17

ANIMAL CARE LANCASTER AND MORECAMBE
Detailed Statement of Financial Activities
for the year ended 30 June 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and18gaclos
Donations
Legacies
Grants
40,125
417.215
1,750
459,090
54,901
358,833
1,000
414.734
Other trading activltes
Fundraising events
Shop income
Woodland Shop & Tea Rooms
19,141
166,049
81,147
266,337
16,778
152,800
83,858
253,436
Investment income
Deposit account interest
197
197
536
536
Charitable activities
Membership Fees
Commissions Received
Scrap metallrecycling
Other operating income
1,810
16,209
4,679
9,481
32,179
1.670
14.720
5,302
5,548
27,240
Totsl incoming resources
757,803
695,946
EXPENDITURE
Raising donations and legacles
Wages and salaries
Rent
Light, heat & water
Fundraising. advertising, post
112,391
14,431
66,697
5,542
199,061
114,889
16,043
61,904
5,327
198,163
Charitable activities
Wages
Insurance
Veterinary Fees
Other premises costs
Food for animals
Bank charge5
Repairs & building vnrks
Motor expenses
165,136
6,665
50,348
29,427
23,404
386
82,670
4,194
362,230
137.586
3,831
48,113
35,838
20,898
4,320
53.429
4.285
308,300
18

ANIMAL CARE LANCASTER AND MORECAMBE
Detailed Statement of Financial Activities
for the year ended 30 June 2024
2024
2023
Support Costs
Management
Wages
Pensions
Cleaning
69,914
5,765
369
76,048
49,428
4,259
342
54,029
Other
Telephone
Postage and stationery
Sundries
2.528
5.950
2,151
10,629
2,361
6,081
1.899
10.341
Governanco
Accountancy
Freehold property
Plant and machinery
Motor vehicles
2,887
2,500
632
2,585
2,500
632
6,019
5,717
Total resources exponded
653.987
576.550
Net (expenditure)lincome
103.816
119.396
19