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2025-06-30-accounts

Registered Charity Number: 508819

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025 for ANIMAL CARE LANCASTER AND MORECAMBE

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ANIMAL CARE LANCASTER AND MORECAMBE Report of the Trustees for the year ended 30 June 2025

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 with 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 welfare of all animals in need of care and attention: - In furtherance of the above object but not otherwise 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 away 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;

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:

In setting our objectives and planning activities the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

The mission statement of the charity is:

Animal Care promotes kindness to, and the welfare of all animals in need of care and attention. We will 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.

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ANIMAL CARE LANCASTER AND MORECAMBE Report of the Trustees

for the year ended 30 June 2025

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

  5. Funding bodies

Investment policy and objectives

Full professional advice will be sought before any short or long term investments are made and these investments will 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.

Reserves policy

The reserves policy has been increased to ensure the charity has sufficient funds for 6 months operating costs, with minimal income. This is based on wages, and essential items of £40,000 per month, and a reserves target of £240,000 has been set.

The charity is fully reliant on Legacy income to make up the shortfall each month. Increases in wages and operating costs have increased the monthly shortfall to around £15,000 per month.

When the Legacy Income is excluded the charity had income from its other sources of £388,841. The charity's running costs were £565,584 this year, and this left a shortfall of £176,743. This shortfall is less than last year £230,729. This is due to everyone being committed to increasing revenue from all areas.

To manage this shortfall with the Legacy income, the surplus has enabled us to nearly reach our reserves target.

We are forecasting legacy income this year to be approximately £200,000. This income should enable us to continue to manage the current shortfall for the next 12 months, and to maintain the 6 month reserves.

However this means thereis little room for anything else.

The new building will remain on hold until a new funding source can be found.

Thank you all for your continued support.

SK Hinde - Treasurer

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ANIMAL CARE LANCASTER AND MORECAMBE

Report of the Trustees

for the year ended 30 June 2025

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 wish. Trustees can also be co-opted onto the committee through the year with a majority 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 will be encouraged to spend time experiencing all aspects of the charity and where this is not possible from information given to them by others who 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.

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ANIMAL CARE LANCASTER AND MORECAMBE Report of the Trustees for the year ended 30 June 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number 508819

Principal address Blea Tarn Road Scotforth Lancaster Lancashire LA2 ORD

Trustees 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 Examiner MrM J Ellis CPFA Unisolutions Ltd 6-4-3 Alston House White Cross Industrial Estate Lancaster Lancashire LA1 4XF

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 Hampshire Trust Bank Plc

Approved by order of the board of trustees on 13 October 2025 and signed on its behalf by:

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Mist
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S Hinde - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANIMAL CARE LANCASTER AND MORECAMBE

Independent examiner's report to the trustees of Animal Care Lancaster and Morecambe

| 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 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| 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 | have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a registered member of CIPFA which is one of the listed bodies.

| have completed my examination. | confirm 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.

| 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.

MrM J Ellis CPFA

Unisolutions Ltd 6-4-3 Alston House White Cross Industrial Estate Lancaster Lancashire LA1 4XF

13 October 2025

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ANIMAL CARE LANCASTER AND MORECAMBE

Statement of Financial Activities

for the year ended 30 June 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 426,051 - 426,051 459,090
Charitable activities 5
Operation ofanimal sanctuary 35,731 - 35,731 32,179
Other trading activities 3 247,988 - 247 988 266,337
Investment income 4 162 - 162 197
Total 709,932 - 709,932 757,803
EXPENDITURE ON
Raising funds 6 183,988 - 183,988 199,061
Charitable activities 7
Shop and tea room trading 42,025 - 42,025 41,041
Operation of animal sanctuary 337,071 2,500 339,571 413,885
Total 563,084 2,500 565,584 653,987
NET INCOME/(EXPENDITURE) 146,848 (2,500) 144,348 103,816
RECONCILIATION OF FUNDS
Total funds broughtforward 1,553,196 657,500 2,210,696 2,106,880
Net income/(expenditure) 146,848 (2,500) 144,348 103,816
TOTALFUNDSCARRIEDFORWARD 1,700,044 655,000 2,355,044 2,210,696

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ANIMAL CARE LANCASTER AND MORECAMBE

Balance Sheet

as at 30 June 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
Fixed assets
Tangible assets 12 1,423,410 650,000 2,073,410 2,024,233
Current assets
Stocks 13 2,088 - 2,088 1,825
Debtors 14 12,906 - 12,906 30,976
Cash at bank and in hand 263,974 5,000 268,974 155,988
278,968 5,000 283,968 188,789
Creditors
Amounts falling due within one year 15 2,334 - 2,334 2,326
Net current assets 276,634 5,000 281,634 186,463
Total assets less current liabilities 1,700,044 655,000 2,355,044 2,210,696
Net assets 1,700,044 655,000 2,355,044 2,210,696
Funds 16
Unrestricted funds 1,700,044 1,553,196
Restricted funds 655,000 657,500
2,355,044 2,210,696

The financial statements were approved by the Board of Trustees and authorised for issue on 13 October 2025 and were signed on its behalf by:

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S Hinde - Trustee
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ANIMAL CARE LANCASTER AND MORECAMBE

Cash Flow Statement

for the year ended 30 June 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£| |Cash|flows|from|operating|activities| |Cash|generated|from|operations|1|165,043|138,201| |Net|cash|(used|in)/provided|by|operating|activities|165,043|138,201| |Cash|flows|from|investing|activities| |Interest|received|162|197| |Fixed|asset|additions|(52,219)|(547,642)| |Net|cash|provided|by|investing|activities|(52,057)|(547,445)| |Change|in|cash|and|cash|equivalents|in|112,986|(409,244)| |the|reporting|period| |Cash|and|cash|equivalents|at the|beginning| |of the|reporting|period|155,988|565,232| |Cash|and|cash|equivalents|at the|end| |of the|reporting|period|268,974|155,988|

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ANIMAL CARE LANCASTER AND MORECAMBE

Notes to the Cash Flow Statement for the year ended 30 June 2025

1 Reconciliation of net income/(expenditure) to net cash flow from operating activities

2025 2024
£ £
Net (expenditure)/income forthe reporting period (as per
the Statement of Financial Activities) 144,348 103,816
Adjustments for:
Depreciation charges 3,042 3,132
Interest received (162) (197)
Decrease/(increase) in stocks (263) 626
Decrease/(increase) in debtors 18,070 30,076
(Decrease) in creditors 8 748
Net cash provided by/(used in) operations 165,043 138,201
2 Analysis ofchanges in net funds
At At
1 July 2024 Cashflow 30 June 2025
£ £ £
Net cash
Cash at bank and in hand 155,988 112,986 268,974
Total 155,988 112,986 268,974

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ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2025

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 accruals 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 following annual rates in order to write off each asset over its estimated useful life.

Freehold property 1% on cost Plant and machinery 15% on cost Motor vehicles 25% on cost Computer equipment 33% 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 tax on its charitable activities.

Fund accounting

Unrestricted funds comprise those funds which the Trustees are free to use as general funds in accordance with 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 down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements

for the year ended 30 June 2025

Tax on donations received under the Gift Aid Scheme is reclaimed on a periodic basis and is included in the SOFA ona receivable basis.

Investments

Investments represents amounts held in recognised banks and building societies which will be used to fund future capital expenditure.

2 Donations and legacies

2 Donations and legacies
2025 2024
£ £
Donations 104,224 40,125
Legacies 321,091 417,215
Grants 736 1.750
426,051 459,090
Grants received, included in the above, are as follows:
2025 2024
£ £
Grants 736 1,750
3 Othertrading activites
2025 2024
£ £
Fundraising events 23,164 19,141
Shop income 145,216 166,049
Woodland Shop & Tea Rooms 79,608 81,147
247,988 266,337
4 Investment income
2025 2024
£ £
Deposit account interest 162 197
162 197

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ANIMAL CARE LANCASTER AND MORECAMBE

Notes to the Financial Statements

for the year ended 30 June 2025

5 Income from charitable activities

2025 2024
Activity £ £
Membership Fees Operation of animal sanctuary 845 1,810
Commissions Received Operation of animal sanctuary 16,854 16,209
Scrap metal/recycling Operation ofanimal sanctuary 5,175 4,679
Other operating income Operation ofanimal sanctuary 12,857 9,481
35,731 32,179
Raising donations and legacies
2025 2024
£ £
Wages and salaries 120,943 112,391
Rent 15,194 14,431
Light, heat & water 45,768 66,697
Fundraising, advertising, post 2,083 5,542
183,988 199,061

6 Raising donations and legacies

7 Charitable activities costs

7 Charitable activities costs
Support
Direct costs (see
Costs note 8) Totals
£ £ £
Shop and tea room trading 41,578 447 42,025
Operation of animal sanctuary 227,495 112,076 339,571
269,073 112,523 381,596
8 SupportCosts Management Other Governance Totals
£ £ £ £
Shop and tea room trading 447 - - 447
Animal sanctuary 91,351 14,749 5,976 112,076
91,798 14,749 5,976 112,523

9 Trustees’ remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

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ANIMAL CARE LANCASTER AND MORECAMBE

Notes to the Financial Statements

for the year ended 30 June 2025

10 Trustees’ Expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

11 Staff Costs

Staff Costs
2025 2024
£ £
Wages and salaries 389,483 347,441
Other pension costs 7,618 5,765
397,101 353,206

The average monthly number of employees during the year was as follows:

2025 2024
Kennel 7 7
Shop 5 6
Tea room 9 9
Administration 5 5
Cleaning 1 1
Sorting 1 1
28 29

No employees received emoluments in excess of £60,000

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ANIMAL CARE LANCASTER AND MORECAMBE

Notes to the Financial Statements

for the year ended 30 June 2025

12 Tangible fixed assets

Freehold Plant and Motor Total
property Machinery Vehicles
£ £ £ £
Cost
At 1 July2024 650,000 1,464,023 31,533 2,145,556
At 30 June 2025 650,000 1,516,242 31,533 2,197,775
Depreciation
At 1 July2024 22,500 67,290 31,533 121,323
Charge forthe year 2,500 542 - 3,042
At 30 June 2025 25,000 67,832 31,533 124,365
Net book value
At 30 June 2025 625,000 1,448,410 - 2,073,410
At30June2024 627,500 1,396,733 - 2,024,233

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

13 Stocks
2025 2024
£ £
Stocks 2,088 1,825
2,088 1,825
14 Debtors: amounts falling due within one year
2025 2024
£ £
Rent deposits 4,000 4,000
VAT 8,906 26,976
12,906 30,976

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ANIMAL CARE LANCASTER AND MORECAMBE

Notes to the Financial Statements

for the year ended 30 June 2025

15 Creditors: amounts falling due within one year

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Other|creditors|2,334|2,326| |2,334|2,326| |in|funds| |Net| |At|movement|At| |1|July|2024|infunds|30|June|2025| |£|£|£| |Unrestricted|funds| |General|fund|1,553,196|146,848|1,700,044| |Restricted|funds| |Fixed|asset|fund|227,500|(2,500)|225,000| |Woodlands|400,000|-|400,000| |Late|Rita|Swindlehurst|-|Cats|15,000|-|15,000| |Late|Rita|Swindlehurst|-|Dogs|15,000|-|15,000| |657,500|(2,500)|655,000| |Total|funds|2,210,696|144,348|2,355,044| |Net|movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Capital|Movement| |resources|expended|expenditure|in|funds| |£|£|£|£| |Unrestricted|funds| |General|fund|709,932|(563,084)|146,848| |Restricted|funds| |Fixed|asset fund|-|(2,500)|(2,500)| |Late|Rita|Swindlehurst|-|Cats|-|-|-| |Late|Rita|Swindlehurst|-|Dogs|-|-|-| |-|(2,500)|-|(2,500)| |Total|funds|709,932|565,584|-|144,348|

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16 Movement in funds

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ANIMAL CARE LANCASTER AND MORECAMBE

Notes to the Financial Statements

for the year ended 30 June 2025

16 Comparatives for movement in funds

Net
At movement At
1 July 2023 infunds 30 June 2024
£ £ £
Unrestricted funds
General fund 1,446,880 106,316 1,553,196
Restricted funds
Fixed asset fund 230,000 (2,500) 227,500
Woodlands 400,000 - 400,000
Late Rita Swindlehurst - Cats 15,000 - 15,000
Late Rita Swindlehurst - Dogs 15,000 - 15,000
660,000 (2,500) 657,500
Total funds 2,106,880 103,816 2,210,696
Net movement in funds, included in the above are as follows:
Incoming Resources Capital Movement
resources expended expenditure in funds
£ £ £ £
Unrestricted funds
General fund 757,803 (651,487) 106,316
Restricted funds
Fixed asset fund - (2,500) (2,500)
Late Rita Swindlehurst - Cats - - -
Late Rita Swindlehurst - Dogs - - -
- (2,500) - (2,500)
Totalfunds 757,803 653,987 - 103,816

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ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2025

17 Related party disclosures

There were no related party transactions for the year ended 30 June 2025.

18 Ultimate controlling party

Ultimate control rests with the Board of Trustees.

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ANIMAL CARE LANCASTER AND MORECAMBE

Detailed Statement of Financial Activities

for the year ended 30 June 2025

2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 104,224 40,125
Legacies 321,091 417,215
Grants 736 1,750
426,051 459,090
Other trading activites
Fundraising events 23,164 19,141
Shop income 145,216 166,049
Woodland Shop & Tea Rooms 79,608 81,147
247,988 266,337
Investment income
Deposit account interest 162 197
162 197
Charitable activities
Membership Fees 845 1,810
Commissions Received 16,854 16,209
Scrap metal/recycling 5,175 4,679
Other operating income 12,857 9,481
35,731 32,179
Total incoming resources 709,932 757,803
EXPENDITURE
Raising donations and legacies
Wages and salaries 120,943 112,391
Rent 15,194 14,431
Light, heat & water 45,768 66,697
Fundraising, advertising, post 2,083 5,542
183,988 199,061
Charitable activities
Wages 184,807 165,136
Insurance 6,890 6,665
Veterinary Fees 19,146 50,348
Other premises costs 29,653 29,427
Food for animals 13,411 23,404
Bank charges 3,261 386
Repairs & building works 10,131 82,670
Motor expenses 1,774 4,194
269,073 362,230

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ANIMAL CARE LANCASTER AND MORECAMBE

Detailed Statement of Financial Activities for the year ended 30 June 2025

2025 2024
£ £
Support Costs
Management
Wages 83,733 69,914
Pensions 7,618 5,765
Cleaning 447 369
91,798 76,048
Other
Telephone 2,179 2,528
Postage and stationery 7,752 5,950
Sundries 4,818 2,151
14,749 10,629
Governance
Accountancy 2,934 2,887
Freehold property 2,500 2,500
Plant and machinery 542 632
Motor vehicles - -
5,976 6,019
Total resources expended 565,584 653,987
Net(expenditure)/income 144,348 103,816

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