REGISTERED CHARrrY NUMBER: 509784
LEICESTER
ANIMAL
RESCUE
Unaudlted Flnanclal Statements
for the Year Ended
31 December 2023
for
Lelcester Anlmal Rescue
The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
l¥leridian Business Park
Lelcester
Leicestershlre
LE19 1WP

Lelcester Anlmal Rescue
CbNtents of the Financfal Statements
for the Year Ended 31 December 2023
Page
Reference and Admlntstratlve Detalls
Report of the Trustees
Independent Examlner's Report
Ststement of Flnanclal Actlvltles
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
10
klotes to the Flnancfal Statements
11 to 21
Detalled Statement of Flnanclal Actlvltles
22 to 23

Lelcester Anlmal Rescue
eference and Admlnlstratlve Details
for the Year Ended 31 December 2023
TRUSTEES
Mrs D Crick
Mrs P A McNelll
Mrs J J Wallls
MANAGEMENT COMMITfEE
Mrs D Crick {Cha1rperson)
Mrs P A McNelll
Mrs J V Randon
Mrs J J Wallls
Mrs C M Wlgg
Miss J M Newman
Mrs T Bennett
PRINCIPAL ADDRESS
53 Llnden Drive
Evlngton
Lelcester
LE5 6AJ
REGISTERED CHARITY NUMBER 509784
INDEPENDENT EXAMINER
The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridlan Buslness Park
Lelcester
Lelcestershlre
LE19 1WP
INVESTMENT ADVISORS
Andrew Bourne & Co IFA Ltd
Regent House
1 Stoughton Road
Oadby
Lelcester
LE2 4DS
BANKERS
HSBC Bank plc
11 Hinckley Road
Leicester
LE3 OLG
SOLICITORS
HCB Sollcitors
Belvoir Chambers
17 Bowling Green Street
Leicester
LE1 6AS
Page 1

Lelcester Anlmal Rescue
Report of the Trustees
for the Year Ended 31 December 2023
The trustees present their report wlth the financial statements of the charity for the year ended
31 December 2023. The trustees have adopted the provfslons of Accounting and Reporting by Charities:
Staternent of Recommended Practice applicable to charities preparing their account5 in accordance with
the Financial Reporting Standard applicable In the UK and Republlc of Ireland (FRS 102) (effectlve 1
January 2019).
The flnanclal statements have been prepared in accordance wlth the accountlng policies set out In notes
to the accounts and comply with the charltys governlng document, the Charitles Act 2011 and Accountfng
and Reportlng by Charltles: Statement of Recommended Practlce appllcable to charltles preparlng their
accounts In accordance wlth the Flnanclal Reportlng Standard applicable In the UK and Republlc of Ireland
publlshed In October 2019.
OBJECTIVES AND ACTIVITIES
Objectlves and alms
The objects of the charlty a￿ the care and protection of stray and unwanted animals, the relief of pain
and suffering and slckness among anlmals and the prevention of cruelty to animals.
Publlc beneflt
The whole ethos of Lelcester Animal Rescue actlvlties TS on a charltable basls of beneflt to the general
publlc, mainly coverlng the Clty of Leicester and County of Lelcestershlre.
The shelter takes In dogs and cats from all sectlons of the communlty and re-homes wlthln the area and
also nelghbouring countles. The shelter provldes employment by engaglng staff from the local area. We
recefve generous support from a broad sectlon of the local communlty.
Our charlty Shop, based in the Inner city area, provldes reasonably priced, good quality Items to this
poorer communlty. We have operated the charfty shop from these premlses for 50 years and the
customers, malnly local res1dents, greatly value and have come to rely on the wlde range of goods we
have for sale. All our stock is donated by the public for the sole purpose of asslstln8 our charlty to ralse
sufflclent funds to run the anlmal shelter.
In plannlng our actlvltles for the year we kept In mlnd the Charlty Commisslon guldance on publlc beneflt
at our trustees meetlng.
ACHIEVEMENT AND PERFORMANCE
Investment performance
The Charity has Invested overall In total £616,599 through Brewln and Dolphln of which £585,066 was
invested In listed Investments. The trustees have unrestrlcted powers of Investment. Under the Trust
Deed, the trustees are empowered to invest In a wide range of investments Including land.
The trustees conslder that the investments are soundly based in government securft1es and blue chip
stocks wlth the objective of Investing for Income and the prospect of longer.term capital growth. Thelr
attltude to risk fs medium to low and thls definltion is applied by the charlty's investment managers in
undertakfng their review and management of the portfolio.
Page 2

Lefcester Anlmal Rescue
Report of the Trustees
for the Year Ended 31 December 2023
ACHIEVEMEtrrf AND PERFORMANCE
Falnvlnds Shelter
Durlng the year 84 dogs and 238 catslkitten5 were re-homed via our "Falrwinds Animal Shelterf. Also
returned 8 stray dogs and 12 cats to thelr owners. Followlng adoption, 7 were returned to the shelter
within a very short tlme, due malnly to the owners belng unable to give the dogs a chance to settle down
In thelr new environment. These canines were re-homed wlthin the year and settled down to a secure Ilfe
with more patlent new owners. Our policy conttnued to have all dogs and cats castratedlsprayed,
vaccinated and mlcro-chlpped prlor to adoption. Many dogs are now chipped when they come to us, In
accordance wlth the law.
When the dally routlnes have been carrled out. as much tlme as possible Is dedlcated to exerclslng and
tralnlng the canlnes to Improve thelr behavlour and lead to them golng to new homes more swlftly. The
senfor staff take some of the dogs off.slte to enable them to encounter every-day sltuatlons - trafflc,
other pets belng walked, etc. New owners have an opportunity to attend further training sessions at the
shelter with our staff.
During the year we contlnued to re-home wlthln our adoptlon areas of Lelcestershire, Northants,
Llncolnshlre and Warwlckshlre. We advertlse weekly in our local press and the webslte Is beneficial In
obtaining prospectfve new owners.
Our shelter staff and volunteers achleved a successful year In running the shelter to the hlgh standard and
efflclency we requlre, partlcularly In such difflcult times. Homes for dogs are always vlslted by our staff
prlor to the adopt1on process.
Falrwlnds Anlmal Shelter
Internal decoration of all three buildings was carrled out during JanuarylFebruary 2023. It is a vast
Improvement as It has been many years slnce wallslpalntwork have been done. Durlng the summer, a new
brlck-bullt buildlng wa5 constructed to house a kennel isolatlon unltlfood storelcattery 1501atlon unlt. Thls
bulldlng brought together wooden unlts on varlous places wlthln the slte, that were put up when we
opened 'Falrwlnds' In 2000. They were all run down and constantly chewed by vermln
a conslderable
problem to us wlth food etc. storedlused In the buildlngs. The new unlt opened In October and Is
operatln8 very successfully. We contlnue our pollcy to update and renew equlpment, flxtures and flttlngs
etc. as necessary.
Charlty Shop
The charlty shop bulldlng dates from 1885, has been owned by Leicester Anlmal Rescue Since 1985 and
was modernlsed In 1990. We operate the Shop from the ground floor only. Floors one and two were
converted Into flats In 1990 and are occupled by tenants, dealt with by our letting agents. The income
being beneficlal to Leicester Anlmal Rescue.
The admlnlstration and running of the shop is entirely carried out by volunteers. The Trustees are also
grateful to the loyal supporters who provide donated goods for the shop on a regular basls. We have a
website page dedicated to the shop - appeallng for donated goods and volunteers to help in the shop. We
contlnue to experfence great difficulty In recrultlng new helpers and this Is havlng a severe effect on the
runnlng of the shop. Our small team achieve quite a task to keep the shop running and open and we
much appreclate their commitment.
Page 3

Lelcester Animal Rescue
Report of the Trustees
for the Year Ended 31 December 2023
FINANCIAL REVIEW
Flnanclal position
The Statement of Financial Activities shows net movement for the year of E67,408 deflcft (2022: £221,019
deficit) wfith reserves standing at £1,393,017 (2022: £1,460,425).
The trustees consider that there are adequate reseryes avallable to support the contlnuation of the
charity. Legacy income Increased during the year of £63,500 (2022: £10,551 >. The trustees acknowledge
that the legacies Income can not be guaranteed and the reserves are utilised to meet the ongoing costs of
the charfty.
Reserves po11cy
Reserves at the year end were £1,393,017 (2022: £1,460,425) whlch Includes £180,852 {2022: £208,824)
relatlng to revaluatlon of the Investment propertles. A f1gure of £282,56412022: £275,611) relates to net
current assets. The trustees vlew thls level as necessary for the charity to contlnue fulfllllng its
objectives should any income generatlng actlvlties be temporarlly curtailed. The charity would not wlsh
the reserves to fall below É200,000 whlch Is approximately 6 months of runnlng costs. The policy of the
charity is to also contlnue to build the reserves so that they are avallable to further develop the objects of
the charlty when requlred.
Both the charfty shop premlses and "Falrwlnds Anlmal Shelterf property are essential to the exlstence of
the charlty. Portlons of both premlses also provide essential revenue from the rental of the two flats and
bungalow whllst the anlmal shelter could not operate without a full-tlme manager Ilving on sfte.
FirruRE PLANS
There remain some floorlng areas In the catterylofflce whlch need attentlon havlng been in use for over
24 years.
Durlng the year, Mr M Goodrich, a retired energy consultant, kindly offered to carry out a review of our
electrlcal Installatlons, to update to a more cost effectlve and eco-frlendly system of heatlng the three
maln bulldlngs, l.e solar panels and heat pumps. At the year end, Mr Goodrlch was selectlng companles
wlthln thls fleld to quote for carrylng out the Installatlon work, and reportlng to the trustee5. At renewal
of our contact wlth E-ON In October 2022, the unlt prlces trebled, as wlth any suppller. Thls Increase in
costs has been of severe concern to the Trustees.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
Lelcester Anlmal Rescue Is constltuted under a trust deed dated 17 October 1977 and registered wfth the
Charity Cornmisslon under charity nurnber 509784. The trust deed was amended on 14 January 2￿7.
Leicester Anlmal Rescue is also known a5 Animal Rescue and LARC.
Freehold land and bulldings tltle deeds are held ln the name5 of Mrs P A McNeill, Mrs D Crick and Mrs J J
Wallls.
Recrultment and appolntment of new trustees
The trustees who have served during the year and since the year end are set out on page 1. Trustees are
appolnted by the trustees and management commlttee and serve for three years after whlch they must
retire. Trustees may stand for re-election at the end of the three year term.
Page 4

Lelcester Animal Rescue
Report of the Trustees
for the Year Ended 31 December 2023
STRUCTURE. GOVERNANCE AND MANAGEMENT
Organlsatlonal strurture
management committee overseas the operation of the charfty. A full-tlme pald manager has
resw>nsibility for the day to day runnlng of "FalrwSnds Animal Shelter, together wlth the mlnlmum paid
staff needed to care for the volume of dogslcats In the shelter. We also have a team of volunteers
carryfn8 Out some duties at the shelter.
A team of volunteers run the charfty shop on a rota basls.
We are very grateful to all our volunteers for thelr commitment and support durln8 the year.
Inductlon and trafnlng of new trustees
Trustees are made aware of thelr responslbllltles at the tlme of appolntment and kept abreast of change5
In charlty law and any matters affectln8 the governance and assets of the Char1ty.
Approved by order of the board of trustees on
behalf by:
..g.(.Ik.. Hhf..£u2
and slgned on its
Airs D Crlck - Trustee
Page 5

Independent Examiner's Report to the Trustees of
Lelcester Anlmal Rescue
Independent examinerfs report to the trustees of Lelcester Animal Rescue
I report to the charity trustees on my examfnation of the accounts of Lelcester Animal Rescue Ithe Trust)
for the year ended 31 December 2023.
Re5ponsibllitles and basis of report
As the charity trustees of the Trust you are responsible for the preparatlon of the account5 In accordance
wlth the requirements of the Charftle5 Act 2011 (the Act.).
I report in respect of my examlnatlon of the Trust's accounts carried out under Sectlon 145 of the Act and
In carrylng out my examination I have followed all appllcable Directions given by the Charlty Commlsslon
under Sectlon 145{51(b) of the Act.
Independent examlner's ststement
I have completed my examlnation. I confirm that no material matters have come to my attentlon In
connection ￿th the examlnatlon glvlng me cause to belleve that In any material respect:
accountin8 records were not kept In respect of the Trust as required by Section 130 of the Act" or
the accounts do not accord wlth those records. or
the accounts do not comply wfth the appllcable requlrements conceming the form and content of
accounts set out In the Charltles (Accounts and Reports) Regulatlons 2008 other than any
requlrement that the accounts sive a true and falr view which Is not a matter considered as part of
an Independent examlnatlon.
I have no concerns and have come across no other matters In connectlon with the examlnatlon to wh1ch
attention should be drawn In th15 report In order to enable a proper understandlng of the accounts to be
reached.
L G Parkes FCA FCCA
The Rowleys Partnershlp Ltd
Chartered Accountants
Charnwood House
Harcourt Way
hleridlan Business Park
Lelcester
Lelcestershire
LE19 1WP
SÈ
Date:
Page 6

Lelcester Anfmal Rescue
Statement of Flnanclal Actlvlties
for the Year Ended 31 December 2023
2023
Unrestricted
funds
2022
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
81,628
37,613
Charltable actlvltles
Animal sales
25,675
27,808
Other trading actlvftles
Investment Income
68,907
66,379
Total
212 362
174 018
EXPENDITURE ON
Ralsing funds
26,665
21,233
Charltable actlvltles
Anlmal shelter
277 545
265 345
Total
286 578
Net 8alnsl{lossesl on Investments
NEf INCOMEI{EXPENDITURE)
(67,408)
1221,019)
RECONCILIATION OF FUNDS
Total funds brought forward
1,460,425
1,681,444
TOTAL FUNDS CARRIED FORWARD
1 393 017
1 460 425
The notes form part of these financlal statements
Page 7

Lelcester Anlmal Rescue
Balance Sheet
31 December 2023
2023
Unrestricted
funds
2022
Total
funds
Notes
FIXED ASSErs
Tangible asset5
Investments
Investments
Investment property
14
382,624
320,536
15
16
585,066
142 763
721,515
142 763
1,110,453
1,184,814
CURREtr¥f ASSErs
Stocks
Debtors
Cash at bank
17
18
2,457
77,816
213 190
2,009
11,122
269 902
293,463
283,033
CREDITORS
Amounts falllng due wlthln one year
19
(10,899)
(7,422>
NET CURRENT ASSEfs
282 564
275 611
TOTAL ASSETS LESS CURRENT LIABILITIES
1,393,017
1,460,425
NEf ASSErs
1 393 017
1 460 425
FUNDS
Unrestrlcted funds
20
1 393 017
1460 425
TOTAL FUNDS
1 393 017
1460 425
The financlal statements were approved by the Board of Trustees and authorlsed for Issue on
and were slgned on Its behalf by:
P A hlcNeill - Trustee
The notes form part of these financlal statements
Page 8

Leicester Animal Rescue
Cash Flow Statement
for the Year Ended 31 December 2023
2023
2022
Notes
Cash flows from operatlng actlvltles
Cash generated from operations
139 505)
54 356)
Net cash used In operatlng actlvltles
139 505)
Cash flows from Investln8 actlvltles
Purchase of tanglble flxed assets
Purchase of flxed asset Investments
Sale of fixed asset Investments
Interest recelved
(88,238)
(24,099)
184,988
(22,524)
(180,445)
28,960
Net cash provlded byl(used inl Investing activitles
160 823)
Change In cash and cash equlvalents
In the reportlng perlod
Cash and cash equlvalents at th•
be8lnnln8 of the reportln8 perlod
(56,712)
{215,179)
269 902
485 081
Cash and cash equlvalents at the end
of the reportlnq perlod
213 190
269 902
The notes form part of these flnancial statements
Page 9

Lelcester Animal Rescue
Notes to the Cash Flow Statement
for the Year Ended 31 December 2023
RECONCILIATION OF NEf EXPENDITURE TO NEf CASH FLOW FROM OPERATING ACTivrriES
2023
2022
Net expendfture for the reportin8 perlod (as per the Statement
of Flnanclal Actmtles)
Adjustments for:
Depreciatfon charges
(Gain)Ilosses on investments
L05s on dlsposal of flxed assets
Interest recelved
Impalnnent reversal
Increase In stocks
(Increase)Idecrease In debtors
Increase In credltors
(67.408)
(221,019)
26,150
(2,587)
23,502
27,972
90,764
(13.186)
(10,142)
(21,853)
{448}
(66,694)
(1,015)
38,310
316
Net cash used In operatlons
139 505)
54 356)
ANALYSIS OF CHANGES IN NEf FUNDS
Atl,1.23
Cash flow
At 31.12.23
Net cash
Cash at bank
269 902
56 712)
269 902
56 712
213 190
Total
269 902
56 712)
213 190
The notes form part of these flnancial statements
Page 10

Leicester Animal Rescue
Notes to the Flnancial Statements
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparlng the flnanclal statements
The financial statements of the charity, whlch Is a public benefit entity under FRS 102. have been
prepared In accordance wlth the Charltles SORP (FRS 102) 'Accountlng and Reportlng by Charitles:
Statement of Recommended Practice appllcable to charltle5 preparlng their accounts In accordance
wfth the Flnanclal Reportlng Standard appllcable fn the UK and Republic of Ireland (FRS 102)
leffectlve 1 January 20191,, Flnancial Reportlng Standard 102 The Financial Reportlng Standard
appllcable In the UK and Republlc of Ireland. and the Charitles Act 2011. The flnancial statements
have been prepared under the hlstorical cost conventlon, wlth the exceptfon of Investments which
are Included at market value, as modifled by the revaluation of certaln assets.
Leicester Anlmal Rescue Is an unlncorporated charlty registered In England and Wales. The addres5
of the charfty Is glven In the charlty Infonnatlon on page 1 of these flnanclal statements.
Income
All income is recognised ln the Statement of Financial Actlvlties once the charity has entltlement to
the funds, it Is probable that the income will be recelved and the amount can be measured
reliably.
For donatlon5 to be recogn15ed the charity wlll have been notified of the amounts and the
settlement date In wr1tlng. If there are conditlons attached to the donat1on and thi5 requires
level of performance before entltlement can be obtalned then income fs deferred untll those
conditions are fully met or the fulfllment of those conditions Is wlthin the control of the charity and
It is probable that they wlll be fulfllled.
No amount is Included In the financial staternents for volunteer time In Ilne wlth the SORP IFRS
1021. Volunteers are used by the charlty to run the charlty's shop with respect to collectlng the
donated items and runnlng the shop. Also, volunteers carry out certaln duties at the shelter.
Further detall Is glven In the Trustees. Annual Report.
For legacles, ent1tlernent Is the earller of the charlty belng notlfled of an Impendlng dTStrlbutlon or
the legacy beln8 recelved. At thls polnt Income Is recognlsed. On occaslon lesacles wlll be notlfled
to the charlty however It Is not posslble to measure the amount expected to be dlstrfbuted. On
these occaslons, the legacy Is treated as a contlngent asset and dlsclosed.
Income from charltable actlvltles Includes Income from the sale of anlmals which Is recognlsed
when the anlmal 15 dellvered and monles are recelved.
Investment Income Is earned through holding asset5 for investment purposes such as shares and
property. It Include5 dlvldends, Interest and rent. Where it Is not practicable to Identlfy investment
management costs incurred wlthln a scheme ￿th reasonable accuracy the investment income Is
reported net of these costs. It is included when the amount can be measured reliably. Interest
income Is recognised using the effective interest method and dlvidend and rent income Is
recognlsed as the charfty's rlght to recelve payment is establlshed.
The charfty recelved government grants In respect of Covid 19 support. Income from government
and other grants are recognised at fair value when the charlty has entltlement after any
perforniance condltion5 have been met, It Is probable that the income wlll be recelved and the
amount can be measured rellably. If entitlement is not met then these amounts are deferred.
Other tradlng actlvltles fncludes Income from shop sales which are recognlsed when the goods are
sold, together wlth fund raising and other Income whlch are recognised when received.
Page11
contlnued..

Lelcester Anlmal Rescue
Notes to the Financlal Statements - continued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES - contlnued
Income
All stock sold In the charity shop Is donated for resale. It Is impractlcable to falr value the goods
received as these are high ln volume and low In value. No value Is placed on donated stocks of
goods unsold at the year end.
Expendlture
Llabilltles are recognlsed as expenditure as soon as there Is a legal or constructive obllgation
commlttfng the charlty to that expenditure, it Is probable that a transfer of economlc beneflts wlll
be requlred In settlement and the amount of the obligation can be measured reliably. Expenditure
15 accounted for on an accruals basls and ha5 been classlfled under headlngs that aggregate all cost
related to the category. Where costs cannot be dlrectly attrlbuted to partlcular headlngs they have
been allocated to actlvltles on a basls conslstent wlth the use of resources. Expendlture Is classlfled
under the followlng activity headlngs:
Raising funds comprlses the costs assoclated with attractlng voluntary income and the costs of
trading for fundrai51ng purposes including the charfty's shop and rental income.
Charltable expendlture comprlses those costs Incurred by the charity In furtherance of the charltls
objectives relatlng to the upkeep and contlnued exlstence of the kennelslcattery, It Includes both
costs that can be allocated dlrectly to such actlvltles and those costs of an Ind1rect nature
necessary to support them includlng governance costs.
Grants offered subject to condltlons whlch have not been met at the year end date are noted as a
commltment but not accrued as expendlture.
Tanglble flxed assets
Depreclatlon Is provlded at the followlng annual rates in order to wrfte off each asset over its
estlmated useful 11fe.
Freehold property
Cattery and kennels
Flxtures and flttlngs
Motor vehlcle5
at varylng rates on cost
5% on cost
Stralght Ilne over 5 or 10 years
25% on cost
Tanglble flxed assets costlng below £500 are not capltallsed and are treated as revenue expendlture
In the year of purchase.
Investrnent property
Investment properties for whlch falr value can be measured reliably wlthout undue cost or effort
are measured at fair value at each reporting date wfth changes In fa1r value recogn15ed In 'net gains
l (losses) on Investments. In the SOFA.
Stocks
Stocks of consumable items used by the charity are valued at cost. Provislon is made for damaged
and obsolete stock where approprlate.
Taxatlon
The chadty is exempt from tax on its charltable activitles.
Page 12
contlnued...

Lelcester Anlmal Rescue
Notes to the Financial Statements - contlnued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES - contlnued
Fund accountlng
Unrestricted funds can be used In accordance with the charltable objectlves at the d75cretion of the
trustees.
Restricted funds can only be used for partlcular restricted purposes ￿thIn the objects of the
charity. Restrictlons arfse when speclfled by the donor or when funds are ralsed for partlcular
restrlcted purposes.
Further explanatlon of the nature and purpose of each fund Is Included In the notes to the flnandal
Statements.
Penslon costs and other post-retlrement beneflts
The charity operates a deflned contrlbutlon penslon scheme. Contrlbutlons payable to the
Charit￿s pension scheme are charged to the Statement of Flnanclal Actlvlties in the perlod to
whlch they relate.
Debtors and credltors recelvablelpayable wlthln one year
Debtor5 and cred1tors wlth no stated Interest rate and recelvable or payable wlthln one year are
recorded at transactlon prfce. Any losses ar151ng from Impa1rment are recognised In expendlture.
Cash at bank and In hand
Cash at bank and In hand Includes cash In hand and monles on short term deposlts at the bank.
Goln8 concern
The flnancial statement5 have been prepared on a golng concern basls as the trustees believe that
no materlal uncertalntles exlst. The trustees have consldered the level of funds held and the
expected level of Income and expendlture for 12 months from authorlslng these flnanclal
Statements. The budgeted Income and expendlture Is sufflclent wlth the level of reserves for the
charlty to be able to contlnue as a golng concern.
Investment5
Investments are recognlsed Inltlally at falr value which Is normally the transaction price excluding
tran5actlon costs. Subsequentlyj they are rneasured at falr value wlth changes recognlsed In 'net
galns l (losses) on Investments, In the SOFA If the shares are publlcly traded or thelr falr value can
otherNlse be measured reliably.
Page 13
continued...

Lelcester Anlmal Rescue
lotes to the Financlal Statements - continued
for the Year Ended 31 December 2023
DONATIONS AND LEGACIES
2023
2022
Donations
Legacfes
18,128
26.662
81,628
OTHER TRADING ACTIVITIES
2023
2022
Shop Income
Prfze draw
53,391
59,965
INVESTMENT INCOME
2023
2022
Rents recelved
Dlvldend Income
Deposlt account interest
15,330
10,680
15,025
14,007
INCOME FROM CHARITABLE ACTivrriES
2023
2022
Anlmal re-homlng sales
Page 14
contlnued...

Lelcester Anfmal Rescue
Notes to the Financlal Statements - continued
for the Year Ended 31 December 2023
RAISING FUNDS
Other trading actlvltles
2023
2022
Premlses costs
Insurance
Telephone
Property management fees
Other expenses
Advertlslng
Depreclatlon
13,839
555
332
1,422
4,885
3,108
7,269
601
445
4,709
5,401
CHARITABLE AcfiviTIES COSTS
Dlrect
Costs (see
note 8)
Support
costs (see
note 10)
Totals
Anlmal shelter
233 200
DIREcf COSTS OF CHARITABLE ACTIVITIES
2023
2022
Vets fees
Anlmal food and consumables
35,657
38,663
GRANTS PAYABLE
2023
2022
Anlmal shelter
Grant pald to Lelcester Wlldllfe Hospital.
Page15
contlnued,..

Lefcester Animal Rescue
Notes to the Financlal Statements - contlnued
for the Year Ended 31 December 2023
10. SUPPORT COSTS
2023
2022
Anlmal shelter management and support costs
Salarles
Social securlty costs
Penslon costs
Premlses costs
Depreclatlon
Insurance
Advertlslng
130,566 113,281
5,007
3,577
3,921
3,490
31,320 32,643
23,626
20,974
1,566
1,510
1,106
1,322
r 11
Telephone
Motor running costs
Rates and water
Postage and stationery
Accountancy fees
Independent examlnatlon fees
Legal and professlonal fees
Other expenses
Management portfollo fees
1,742
8,173
4,397
2,751
2,030
2,750
2,881
4,425
6,939
1,129
6,103
2,467
2,035
1,768
2,650
6,318
3,420
7,133
233 200 209 820
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneratlon or other beneflts for the year ended 31 December 2023 nor
for the year ended 31 December 2022.
Truste•s' expenses
There were no trustees. expenses pald for the year ended 31 December 2023 nor for the year
ended 310ecember 2022.
12. STAFF COSTS
2023
2022
Wages and salaries
Soclal securlty costs
Other penslon costs
130,566
5,007
113,Z81
3,577
139494
120 348
The average monthly number of employees durlng the year was as follows:
2023
2022
Shop & admin staff
Page 16
continued...

Lelcester Anfmal Rescue
Notes to the Financlal Statements - contlnued
for the Year Ended 31 December 2023
12. STAFF COSTS - contlnued
No employees received emoluments in excess of £60,000.
13. AMOUNTS PAYABLE TO INDEPENDENT EXAMINER
The amount payable to the Independent examlner for the Independent examination Is £2,750 {2022:
£2,650) and £2,030 (2022: £1,768) for other accountancy services.
14. TANGIBLE FIXED ASSErs
Cattery
and
kennels
Fixtures
and
fittlngs
Freehold
property
Motor
vehlcles
Totals
COST
At 1 January 2023
Addltlons
277,685
445,489
34,207
27,456
784,837
At 31 December 2023
277 685
873 075
DEPRECIATION
At 1 January 2023
Charge for year
79,806
334,430
32,584
541
17,481
464,301
At 310ecember 2023
350 854
490 451
NET BOOK VALUE
At 31 December 2023
192 019
182 873
382 624
At 31 December 2022
197 879
111 059
320 536
The charity revalued the charity shop included In the freehold land and buildlngs on 1 January 2016
at £68,0(X) based on a valuatlon carrled out by P G Tew FRICS, RICS reglstered valuer, on 31
December 2014, uslng both the marketlng and investment approach to determlne the falr value.
The charity took advantage of the provlslons of FRS 102 to use the falr value at 1 January 2016 to
be the deemed cost of the charlty shop at the date of transltion.
The charlty shop, Included at valuation vAthln freehold land and bulld1ngs, has a hlstorical cost of
£25,50412022: £25,504) less accumulated depredatlon of £17,78712022: £17,126).
The value attrlbuted to land ￿thfin freehold land and bulldln8s15 £50,(M)0 (2022: £50,CK)O).
Freehold land and bulldings tltle deed5 are held ln the names of Mrs P A McNelll, Mrs D Crick and
Mrs J J Wallls.
Page 17
continued...

Lelcester Animal Rescue
Notes to the Financlal Statements - contlnued
for the Year Ended 31 December 2023
15. FIXED ASSEf INVESTMENTS
Llsted
investments
MARKtr VALUE
At 1 January 2023
Additions
Dlsposals
802,002
24,099
184 988)
At 31 December 2023
641 113
PROVISIONS
At 1 January 2023
Reversal of impalrments
80,487
At 31 December 2023
NEf BOOK VALUE
At 31 December 2023
585 066
At 31 December 2022
721 515
Investments Include those both held Inslde and outslde of the UK and are managed by Brewln and
Dolphln.
Above Investments are held a5 follows:
2023
UK Bonds
Overseas Bonds
UK Equltles
North Amerlcan Equltes
Japanese Equltles
Asla Paclflc Equltles
Absolute Return
Property
Commodltles
European equities
Cash
47,884
210,277
50,941
84,286
8,404
13,982
69,908
22,044
17,981
19,859
Llsted Investment at cost
2023
Cost values of Investments
616 599
Page 18
contlnued...

Lelcester Animal Rescue
Notes to the Flnanclal Statements - continued
for the Year Ended 31 December 2023
16. INVESTMENT PROPERTY
FAIR VALUE
At 1 January 2023
and 31 December 2023
142 763
NET BOOK VALUE
At 31 December 2023
142 763
At 31 December 2022
142 763
Investment propertles cornprfse two flats which are let to thlrd parties. The last full external
valuation of the Investment properties was carried out by P G Tew FRICS, RICS reglstered valuer on
31 December 2020 at a valuatlon of £142,763, uslng the marketing and Investment approach to
determlne the fafr value. Investment propertles under the hlstorlcal cost basis would have been
Included at cost of £41,918 {2022: £41,918).
17. STOCKS
2023
2022
Stocks
18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other debtors
Prepayment5
Accrued Income
8,513
3,216
3,280
Page 19
continued...

Lelcester Animal Rescue
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 December 2023
19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Accruals and deferred Income
20. MOVEMENT IN FUNDS
Net
movement
in fund5
At
31.12.23
Atl.1.23
Unrestrlcted funds
General fund
Revaluatlon reserve
1,279,573
180 852
(69,995)
1,209,578
183 439
1 393 017
TOTAL FUNDS
1 393 017
Net movement In fund5, Included in the above are as foll0v￿.
Resources
expended
Incomlng
resources
Galns and Movement
losses
in funds
Unrestrlcted funds
General fund
Revaluatlon reserve
210,373
(280,368)
(69,995)
210 373
280 368
67 4081
TOTAL FUNDS
210 373
280 368)
67,408)
Comparatlves for movement In funds
Net
movement
ln fund5
At
31.12.22
At1.1.22
Unre5trlcted fund5
General fund
Revaluatlon resenie
1,472,620
1193,047)
1,279,573
180 852
1460 425
TOTAL FUNDS
221 019)
1 460 425
Page 20
continued...

. Leicester Anlmal Rescue
'Notss to the Financial Statements - contlnued
for the Year Ended 31 December 2023
20. MOVEMENT IN FUNDS - contlnued
Comparative net movement In funds, included In the above are as follows:
Incomfng
Resources
resources
expended
Galns and
1055es
Movement
In fund5
Unrestrlcted funds
General fund
Revaluatlon resenie
174,018
(367,065)
(193,047)
27 972)
174 018
367 065)
27 972)
221019)
TOTAL FUNDS
174 018
367,065)
21. RELATED PARTY DISCLOSURES
There were no related party transactlons for the year ended 31 December 2023.
Page 21

Leicester Anfimal Rescue
betalled Statement of Flnandal Activitles
for the Year Ended 31 December 2023
2023
2022
INCOME AND ENDOWMEKrs
Donatlons and le8acle5
Donatlons
Legacle5
18,128
26,662
81,628
37,613
Other tradlng actlvltle5
Shop Income
Prlze draw
53,391
59,965
68,907
66,379
Investment Income
Rents recelved
Dlvldend Income
Deposlt account Interest
15,330
10,680
15,025
14,iJ)7
34,163
42,218
Charltable actlvltles
Anlmal re-homlng sales
Totsl Incomln8 resources
212,362
174,018
EXPENDITURE
Oth•r tradln8 actlvltles
Premlses costs
Insurance
Telephone
Property management fees
Other expenses
Advertlslng
Depreclation of tanglble fixed assets
13,839
555
332
1,422
4,885
3,108
7,269
601
280
445
4,709
5,401
26,665
21,233
Charltable actlvltles
Vets fees
Animal food and consumables
Grants to instltutions
35,657
8,688
38,663
11,862
44,345
55,525
This page does rhot form part of the statutory financlal statements
Page 22

Leicester Anlmal Rescue
De￿￿led Statement of Flnancyal Actlvltles
for the Year Ended 31 December 2023
2023
2022
Support costs
Human resources
Wages
S(Klal securlty
Penslons
130,566
5,007
113,281
3,577
139,494
120,348
Other
Rates and water
Insurance
Premises costs
Telephone
Postage and statlonery
Other expenses
Advertlslng
Motor runnlng costs
Accountancy fees
Independent exarnlnatlon fees
Legal and professlonal fees
Depreciatlon of tanglble fixed assets
Impalrment (gains)Ilosses - 11sted investments
4,397
1,566
31,320
1,742
2,751
4,425
1,106
8,173
2,030
2,750
2,881
23,626
21853)
2,467
1,510
32,643
1,129
2,035
3,420
1,322
6,103
1,768
2,650
6,318
20,974
64,914
162,826
Governance costs
Management portfollo fees
Total resources expended
282 357
367 065
Net expendlture before 8alns and losses
{69,995)
{193,047)
Reallsed reco8nlsed galns and losse5
Reallsed galnsl(losses) on flxed asset
Investments
10 277)
Net expendlture
67 408)
203 324)
This page does not form part of the statutory financlal statements
Page 23