REGISTERED CHARITY NUMBER: 509784
LEICESTER
ANIMAL
RESCUE
Unaudlted Flnandal Statements
for the Year Ended
31 December 2024
for
Lelcester Anlmal Rescue
The Rowleys Partnershlp Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Busine55 Park
Leicester
Lelcestershire
LE19 1WP

Lelcester Anlmal Rescue
Contents of the Financial Statements
for the Year Ended 31 December 2024
Pa8e
Reference and Admlnistratlve Detalls
Report of the Trustees
Independent Examlner's Report
Statement of Flnanclal Actlvltle5
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
10
Notes to the Flnancfal Statements
11 to 21
Detalled Statement of Financlal Actlvltles
22 to 23

Leicester Anlmal Rescue
Reference and Admfnlstrative Details
for the Year Ended 31 December 2024
TRUSTEES
D Crick
P A McNelll
J J Wallls
MANAGEMENT COIAMrrrEE
Mr5 D Crfck (Chairperson)
Mrs P A McNeill
Mrs J V Randon
Mrs J J Wallis
Mrs C M Wlgg
Miss J M Newman
Mrs T Bennett
PRINCIPAL ADDRESS
53 Linden Drive
Evington
Leicester
LE5 6AJ
REGISTERED CHARITY NUMBER 509784
INDEPENDENT EXAMINER
The Rowleys Partnership Ltd
Chartered Accountants
Chamwood House
Harcourt Way
Meridian Business Park
Lelcester
Leicestershlre
LE19 1WP
INVESTMENT ADVISORS
Andrew Bourne & Co IFA Ltd
Regent House
1 Stoughton Road
Oadby
Leicester
LE2 4DS
BANKERS
HSBC Bank plc
2 - 6 Gallovrtree Gate
Leicester
LE1 1DA
SOLICITORS
HCB Solicitors
Belvoir Chambers
17 Bowling Green Street
Leicester
LE16AS
Page 1

Leicester Anlmal Rescue
Report of the Trustees
for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended
31 December 2024. The trustees have adopted the provisions of Accountlng 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).
The financial statements have been prepared in accordance with the accounting policies set out in notes
to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting
and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland
published in October 2019.
OBJECTIVES AND ACTIVITIES
Objectlves and alms
The objects of the charlty are the care and protection of stray and unwanted anlmals, the relief of paln
and suffering and slcknes5 among animals and the prevention of cruelty to animals.
Publfc beneflt
The whole ethos of Lelce5ter Animal Rescue actlvlties is on a charitable basls of benefit to the general
public, mainly covering the City of Leicester and County of Leicestershire.
The shelter takes in dogs and cats from all sections of the community and re-homes within the area and
also nelghbouring counties. The shelter provides employment by engaging staff from the local area. We
receive generous support from a broad section of the local community.
Our charity shop, based In the inner city area, provlde5 reasonably priced, good quality items to this
poorer community. We have operated the charity shop from these premises for 50 years and the
customers, mainly local residents, greatly value and have come to rely on the wide range of goods we
have for sale. All our stock is donated by the public for the sole purpose of assisting our charity to raise
sufficient funds to run the animal shelter.
In planning our activities for the year we kept In mlnd the Charity Commlssion guldance on public benefit
at our trustees meeting.
ACHIEVEMENT AND PERFORMANCE
Investment performance
The Charity has Invested overall In total £490,563 through Brewin and Dolphin of whfch £487,945 was
invested In listed investments. The trustees have unrestricted powers of investment. Under the Trust
Deed, the trLlSteps arp Pm￿wprPrt tn Invp%t In a widp ranpp nf invpstmpnts Incliidln8 land.
The trustees consider that the Investments are soundly based in government securities and blue chip
stocks with the objective of investlng for income and the prospect of longer-tenn capital growth. Their
attitude to risk is medlum to low and this definition is applied by the charity's investment fflanagers in
undertaking their review and management of the portfolio.
Page 2

Lelcester Anlmal Rescue
Report of the Trustees
for the Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
Falrwlnds Shelter
During the year 76 dogslpuppies and 191 catslkittens were re-homed via our "Fairwinds Animal Shelterf,.
Also returned 5 stray dogs and 6 cat5 to their ovmers. Following adoption 8 dogs were returned to the
shelter within very short time, due mainly to the new owners being unable to give the dogs a chance to
settle down In their new environment. These canines were re-homed within the year and settled down to
a secure life with more patient new owners. Our policy continued to have all dogs and cats
castratedlspayed, vaccinated and micro-chlpped prior to adoption. Many dog5 are now chipped when they
come to us, in accordance with the law.
When the dally routines have been carried out, as much time as p055ible is dedicated to exercisin8 and
trafning the canines to improve their behavlour and lead to them going to new homes more swiftly. The
senior staff take some of the dogs off-51te to enable them to encounter every.day situations - traffic,
other pets being walked, etc. New owners have an opportunity to attend further training sessions at the
shelter with our staff.
Durlng the year we continued to re-home within our adoption areas of Lelcestershire, Northants,
Lincolnshlre and Warwickshfre. We advertise weekly In our local press and the website is beneficial in
obtaining prospective new owners.
Our shelter staff and volunteers achieved a successful year In running the shelter to the high standard and
efflciency we require, particularly in such dlfficult times. Homes for dogs are always Visited by our staff
prior to the adoption proce5S.
Falrwlnds Anlmal Shelter
The Trustees approved a project to 7nstall 102 solar panels onto the roof of kennel block No. 1 and an
air-source heat pump to provide heating and hot water to this building. The panelslbatteries were
Installed and working by July, the heat pump followed. Real benefit could not be evaluated until the
wfnter months; previous summer electricity bills were in the reglon of £500-£600. The July 2024 bill was
£85, wfth us being able to export to the grid surplus power up to a certain limit from 4th August when our
meter was changed. The local sub-station can only cope with this Ilmlt, for us to pay to have the
sub-station upgraded would be completely prohibitive flnanclally - our Project Manager did look Into the
posslblllty of doing thls.
Charlty Shop
The charity shop building dates from 1885 and has been owned by Leicester Animal Rescue since 1985 was
modernised in 1990. We operate the shop from the ground floor only. Floors one and two were converted
into flats in 1990 and are occupied by tenants dealt with by our letting agents. Internal decoration to the
three floors of communal areas was carried out in the Spring. The income being beneficial to Leicester
Animal Rescue. Both flats were occupied until November when a tenant left Flat 2. At this time
considerable work was requlred prior to re-lettingi although we hoped to install new tenants as s(￿n as
possible, renewal work would go into 2025.
Page 3

Leicester Anlmal Rescue
Report of the Trustees
for the Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
The administration 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 basis. We have a
website page dedicated to the shop - appealing for donated goods and volunteers to help in the shop. We
continue to experience great difficulty in recruiting new helper5 and this is having a severe effect on the
running of the shop. Our small team achieve quite a task to keep the shop running and open and we
much appreciate their commitment.
Particularly during the Autumn months onwards organising volunteers avallable to keep the shop open
became a real challenge. Three male volunteers 'retlred' due to health issues and this has had a serious
effect on our daily rotas, most of our volunteers are either reaching retirement age or much older. The
Trustees are very concerned about this situation and are endeavouring to take all the steps they can to
recruit new volunteers, this is a difficult task with other charity shops in the area in the same position.
Research by the Trustees has also found that charity shop takings seem in general to be in a down-turn
situation at the present time, in common with other retail outlets. We experienced this from the Autumn
onwards.
FINANCIAL REVIEW
Flnanclal positlon
The Statement of Flnanclal Activities Shov￿ net movement for the year of £141,124 surplus (2023: £67,408
deflclt) wlth reserves standing at £1,534,141 (2023: £1,393,017).
The trustees consider that there are adequate reserves available to support the continuation of the
charity. The retained reserves are lower than the previously held although an increase of legacies income
of £272,483 (2023: £63,500>. The trustees acknowled8e that the legacies income can not be guaranteed
and the reserves are utilised to meet the ongolng costs of the charity.
Reserves policy
Reserves at the year end were £1,534,141 (2023: £1,393,017> whlch Includes £184,746 (2023: £183,439)
relating to revaluation of the Investment properties. A figure of £489,339 (2023: £282, 564) relates to net
current assets. The trustees vlew this level as necessary for the charity to continue fulfilling its
objectives should any Income generating activitfes be temporarily curtailed. The charity would not wish
the reserves to fall below £200,000 which Is approximately 6 months of runnlng costs. The policy of the
charity is to also continue to build the reserves so that they are avallable to further develop the objects of
the charity when required.
Both the charity shop premises and "Fairwinds Animal Shelter" property are essential to the exlstence of
the charity. Portions of both premises also provide essential revenue from the rental of the two flats and
bungalow whilJt thc animal rhclter could not operate without a full-time manager living on sitp.
FUTURE PLANS
The next stage of the project to increase the efficiency of our heating system will be evaluated in the
New Year and the Trustees hope to approve installatlon if a second air- source heat pump to kennel block
No. 2, currently covered by expensive electric heating.
Flooring work and general repairs will also the dealt with during the year.
Page 4

Lelcester Anlmal Rescue
Report of the Trustees
for the Year Ended 31 December 2024
STRucfuRE. GOVERNANCE AND MANAGEMENT
Governing document
Leicester Animal Rescue is constltuted under a trust deed dated 17 October 1977 and registered vAth the
Charity Commi55ion under charity number 509784. The trust deed was amended on 14 January 2007.
Leicester Animal Rescue is also known as Animal Rescue and LARC.
Freehold land and buildings title deed5 are held in the names of Mrs P A McNeill, Mrs D Crick and Mrs J J
Wallis.
Recrultment and appolntment of new trustees
The trustees who have served durlng the year and since the year end are set out on page 1. Trustees are
appointed by the trustees and management commlttee and serve for three years after which they must
retire. Trustees may stand for re-election at the end of the three year term.
Or8anlsatlonal structure
The rnanagement committee overseas the operatlon of the charlty. A fult-time paid rnanager has
responsibillty for the day to day runnin8 of "Fairwinds Animal Shelter" together with the minimum pald
staff needed to care for the volume of dogslcats in the shelter. We also have a team of volunteers
carrying out some duties at the shelter.
A team of volunteers run the charity shop on a rota basis.
We are very grateful to all our volunteers for their commltment and support during the year.
Inductlon and tralnlng of new trustees
Trustees are made aware of thefr responsibllities at the time of appointment and kept abreast of changes
in charity law and any matters affectlng the governance and assets of the Charity.
Approved by order of the board of trustees on
behalf by:
..15 £D....ry.y..y....p.26
and signed on It5
D Crlck - Trustee
Page 5

Independent Examlner's Report to the Trustees of
Lelcester Animal Rescue
Independent examiner's report to the trustees of Leicester Animal Rescue
I report to the charlty trustees on my examination of the accounts of Leicester Animal Rescue (the Trust)
for the year ended 31 December 2024.
Responsibilities and basls of report
As the charity trustees of the Trust you are responsible for the preparatlon of the accounts In accordance
with the requirements of the Charities Act 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 appllcable Directions given by the Charity Commission
under Section 145{5)(b) of the Act.
Independent examlner's Statement
Since your charitys 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 member of the Association
of Chartered Certified Accountants, whlch is one of the listed bodies.
I have completed my examination. I confirm that no material matters have corne to my attention In
connection with the examination givin8 me cause to believe that in any material respect:
accountlng records were not kept in respect of the Trust as required by Sectlon 130 of the Act. or
the accounts do not accord wlth those record5; or
the accounts do not cornply with the applicable requirements conceming the form and content of
accounts set out in the Charities (Account5 and Reports) Regulations 2008 other than any
requirement that the accounts give a true and fair vlew whlch is not a matter considered as part of
an Independent examinatlon.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in thls report in order to enable a proper understandlng of the accounts to be
reached.
IL Eo/ol¥6 ,
L G Parkes FCA FCCA
The Rowley5 Partnership Ltd
Chartercd Accountantr
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP
Date:
2)25
Page 6

Lelcester Animal Rescue
Statement of Financial Activftles
for the Year Ended 31 December 2024
2024
Unrestricted
funds
2023
Total
funds
Notes
INCOME AND ENDOWMEk¥fs FROM
Donations and legacies
289,646
81,628
Charltable actlvltles
Anlmal sales
31,308
25,675
Other trading activltfes
Investment income
68,527
37,834
68,907
36,152
Total
427,315
212,362
EXPENDITURE ON
Ralslng funds
22,208
26,665
Charltable actlvltles
Animal shelter
287,050
277,545
Total
309,258
304,210
Net gains on investments
23,067
24,440
NET INCOMEI(EXPENDITURE)
141,124
(67,408)
RECONCILIATION OF FUNDS
Total funds brought forward
1,393,017
1,460,425
TOTAL FUNDS CARRIED FORWARD
1 534,141
1,393 017
The notes form part of these finandal statements
Page 7

Lelcester Animal Rescue
Balance Sheet
31 December 2024
2024
UnrestrTCted
funds
2023
Total
funds
Notes
FIXED ASSETS
Tangible assets
Investment5
Investments
Investment property
13
414,094
382,624
14
15
487,945
142 763
585,066
142,763
1,044,802
1,110,453
CURRENT ASSETS
Stocks
Debtors
Cash at bank
16
17
1,562
281,116
215,988
2,457
77,816
213,190
498,666
293,463
CREDITORS
Amount5 falllng due within one year
18
(9,327)
(10,899)
NET CURRENT ASSETS
489,339
Z82 564
TOTAL ASSEfs LESS CURRENT LIABILITIE5
1,534,141
1,393,017
NET ASSETS
1 534 141
1 393 017
FUNDS
Unrestrlcted funds
19
1 534 141
1,393,017
TOTAL FUNDS
1 534 141
1 393 017
The financlal statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
P A McNelll - Trustee
The note5 form part of these financial statement5
Page 8

Leicester Animal Rescue
Cash Flow Statement
for the Year Ended 31 December 2024
2024
2023
Notes
Cash flows from operatlng activities
Cash generated frorn operations
69,299)
139,505)
Net cash used in operating artivltles
69,299)
139 505)
Cash flows from Investlng actSvltle5
Purchase of tanglble fixed assets
Purchase of fixed asset investments
Sale of flxed asset investrnents
Interest received
(60,645)
(3,848)
125,343
(88,238)
(24,099)
184,988
Net cash provided by investing activities
72,097
Chan8e In cash and cash equlvalents
In the reportlng perlod
Cash and cash equlvalents at the
beglnnlng of the reportlng perlod
2,798
(56,712)
213,190
269 902
Cash and cash equlvalent5 at the end
of the reportlng perlod
215 988
213,190
The note5 form part of these financial statements
Page 9

Leicester Anlmal Rescue
Notes to the Cash Flow Statement
for the Year Ended 31 Decernber 2024
RECONCILIATION OF NET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net Incomel{expendfture) for the reportlng perfod (as per the
Statement of Flnanclal Actlvltles)
Adjustments for:
Depreciation charges
Gain on investments
Interest received
Impairment reversal
Decreasel (Increase) in stocks
Increase in debtors
(Decrease)/increase in creditors
141,124
(67,408)
29,175
(1,307)
(11,247)
(23,067)
895
(203,300>
26,150
(2,587)
(10,142)
(Z1,853)
1448)
(66,694)
3,477
Net cash used In operatlons
69 299)
139 505)
ANALYSIS OF CHANGES IN NET FUNDS
At1.1.24
Cash flow
At 31.12.24
Net cash
Cash at bank
213,190
215,988
213,190
215988
Total
213,190
215,988
The notes form part of these financlal statement5
Page 10

Lelcester Animal Rescue
Notes to the Financial Statements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basfs of preparlng the flnandal statements
The financial statements of the charity, which 15 a public benefit entlty under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 1021 '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
appllcable in the UK and Republfc of Ireland, and the Charities Act 2011. The financial statements
have been prepared under the historical cost convention, with the exception of investments which
are included at rnarket value.
Leicester Animal Rescue is an unlncorporated charity registered in England and Wales. The address
of the charlty is given in the charity information on page 1 of these flnancial statements.
Income
All income fs recognised in the Statement of Financial Actlvfties once the charity has entitlement to
the funds, It fs probable that the Income wlll be received and the amount can be measured
reliably.
For donations to be recognlsed the charity will have been notified of the amounts and the
settlement date in writing. If there are conditions attached to the donation and this requlres a
level of performance before entitlernent can be obtained then income Is deferred until those
conditions are fully met or the fulfilment of those conditions is within the control of the charlty and
it is probable that they will be fulfilled.
No amount Is Included in the financial statements for volunteer time In line wlth the SORP (FRS
102). Volunteers are used by the charity to run the charIt￿S shop with respect to collecting the
donated items and running the shop. Also, volunteers carry out certain duties at the shelter.
Further detall is given in the Trustees, Annual Report.
For legacles, entltlement Is the earlier of the charlty belng notified of an Impendln8 distribution or
the legacy belng recelved. At this point income is recognised. On occaslon legacies will be notlfled
to the charity however It Is not possible to Measure the amount expected to be dlstrlbuted. On
these occaslons, the legacy is treated as a contingent asset and disclosed.
Incoffle from charitable activities include5 income from the sale of animals which is recognised
when the animal Is delivered and monies are received.
Investment income is earned through holding assets for investment purposes such as shares and
property. It includes divldends, interest and rent. Where it is not pratticable to identify investment
management costs incurred within a scheme viith 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 dividend and rent income is
recognised as the charity's right to receive payment is established.
Other trading activities includes income from shop sales which are recognised when the goods are
sold, together with fund raising and other income which are recognised when received.
All stock sold in the charity shop is donated for resale. It is impracticable to fair value the goods
received as these are high in volume and low in value. No value is placed on donated stocks of
goods unsold at the year end.
Page11
continued.

Lelcester Anlmal Rescue
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
ACCOUNTING POLICIES - contlnued
Expenditure
Liabilities are recogni5ed 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 beneflts wlll
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 activlties on a basis consistent with the use of resources. Expenditure is classified
under the following activity headings:
Raising funds comprises the costs associated with attractlng voluntary Income and the costs of
trading for fundraislng purposes including the charity's shop and rental 7ncome.
Charitable expenditure comprises those costs Incurred by the charlty in furtherance of the Charit￿s
objectives relatlng to the upkeep and continued existence of the kennelslcattery. It Includes both
costs that can be allocated directly to such activlties and those costs of an indirect nature
necessary to support them Includlng governance costs.
Tanglble flxed assets
Depreclation is provided at the following annual rates In order to wrlte off each asset over Its
estimated useful Ilfe.
Freehold property
Cattery and kennels
Flxtures and fittings
Motor vehicles
at varying rates on cost
5% on cost
Straight line over 5 or 10 years
25% on cost
Tangible fixed assets c05ting below £500 are not capitalised and are treated as revenue expenditure
in the year of purchase.
Investment property
Investment propertles for which fair value can be measured rellably wfthout undue cost or effort
are measured at fair value at each reporting date wlth changes In falr value reco8nlsed In 'net galns
/ (losses) on investments. in the SOFA.
Stocks
Stocks of consumable items used by the charity are valued at cost. Provision 15 made for damaged
ond obJolctC Jtoclf whcrc appropriate.
Taxatlon
The charity is exempt from tsx on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance wlth the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specTfied by the donor or when funds are raised for particular
restricted purposes.
Page 12
continued...

Lelcester Animal Rescue
Notes to the Flnanclal Statements - continued
for the Year Ended 31 December 2024
ACCOUNTING POLICIES - cont1nued
Fund accountlng
Further explanation of the nature and purpose of each fund is Included in the notes to the financial
statements.
Penslon costs and other post-retlrement benefits
The charlty operates a defined contribution pension scheme. Contributions payable to the
charit5ls pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.
Debtors and credltors recelvablelpayable wlthln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impalrment are recognised in expenditure.
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.
Golng concern
The financial statements have been prepared on a goin8 concern basls as the trustees believe that
no materlal uncertainties exlst. The trustees have considered the level of funds held and the
expected level of Income and expenditure for 12 months from authorising these financial.
statements. The budgeted income and expenditure is sufflcient with the level of reserves for the
charity to be able to continue as a going concem.
Investments
Investments are reco8nised inltially at fair value whlch Is normally the transaction prlce excluding
transaction costs. Subsequently, they are measured at falr value with changes recognised In 'net
gains l (lossesl on investments, In the SOFA If the shares are publlcly traded or their fair value can
othernfjse be measured reliably.
DONATIONS AND LEGACIES
20Z4
2023
Donations
Legacles
17,163
272,483
18,128
63,500
289 646
Page 13
continued...

Leicester Animal Rescue
Notes to the Flnanclal Statements - contlnued
for the Year Ended 31 December 2024
OTHER TRADING ACTNMES
2024
2023
Shop Income
Prize draw
52,588
15,939
53,391
15,516
68,527
INVESTMENT INCOME
2024
2023
Rents received
Divldend income
Deposit account interest
16,915
9,672
11,247
15,330
10,680
10,142
37,834
36,152
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Animal re-homing sales
31 308 25 675
RAISING FUNDS
Other tradln8 actlvltfes
2024
Z023
Premlses costs
Insurance
Telephone
Property management fees
Other expenses
Advertising
Depreciation
10,405
584
324
1,030
5,207
2,134
Z,524
13,839
555
332
1,422
4,885
3,108
2,524
22,208
26,665
Page 14
continued..

Lelcester Animal Rescue
Notes to the Financlal Statements - continued
for the Year Ended 31 December 2024
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 8)
Support
costs {see
note 9)
Totals
Animal shelter
47,861
239,189
287,050
DIRECT COSTS OF CHARITABLE ACTivrriES
2024
2023
Vets fees
Anlmal food and consumables
39,709
35,657
8,688
SUPPORT COSTS
2024
2023
Anfmal shelter management and support costs
Salaries
Social security costs
Penslon costs
Premises costs
Depreciation
Insurance
Advertislng
Telephone
Alotor runnlng costs
Rates and water
Postage and statlonery
Accountancy fees
Independent examination fees
Legal and professional fee5
Other expenses
Management portfollo fees
137,401 130,566
5,970
5,007
3,972
3,921
29,354 31,320
26,651
23,626
1,789
1,566
1,859
1,106
1,683
1,742
5,873
,173
6,837
4,397
2,811
2,751
2,977
2,030
2,850
2,750
2,697
2,881
1,806
4,425
4,659
6,939
239 189 233 200
Page15
continued...

Lelcester Anlmal Rescue
Notes to the Financial Statements - contlnued
for the Year Ended 31 December 2024
10. TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneratfon or other benefits for the year ended 31 December 2024 nor
for the year ended 31 December 2023.
Trustees. expenses
There were no trustees, expenses pald for the year ended 31 December 2024 nor for the year
ended 31 December 2023.
11. STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other penslon costs
137,401
5,970
130,566
5,007
3,921
147,343
139,494
The average monthly number of employees durfng the year was as foll0v￿.
2024
2023
Shop & admln staff
No ernployees received emoluments in exce55 of £60,000.
12. AMOUNTS PAYABLE TO INDEPENDENT EXAMINER
The amount payable to the Independent examiner for the Independent examlnatlon Is £2,850 {2023:
£2,750) and £2,977 {2023: £2,030) for other accountancy servlces.
Page 16
continued...

Leicester Anlmal Rescue
Notes to the Flnancial Statements - contlnued
for the Year Ended 31 December 2024
13. TANGIBLE FIXED ASSETS
Cattery
and
kennels
Fixtures
and
flttin85
Freehold
property
Motor
vehicles
Totals
COST
At 1 January 2024
Addltlons
277,685
533,727
34,207
27,456
873,075
At 31 December 2024
277 685
594 372
933 720
DEPRECIATION
At 1 January 2024
Charge for year
85,666
350,854
19,449
33,125
541
20,806
3,325
490,451
At 31 December 2024
370 303
24,131
519 626
Ntr BOOK VALUE
At 31 December 2024
186 159
224,069
541
414 094
At 31 December 2023
192 019
182 873
382 624
The charity revalued the charity shop Included in the freehold land and buildings on 1 January 2016
at £68,000 based on a valuation carried out by P G Tew FRICS, RICS registered valuer, on 31
December 2014, using both the marketing and investment approach to determine the fair value.
The charity took advantage of the provision5 of FRS 102 to use the fair value at 1 January 2016 to
be the deemed cost of the charity shop at the date of transition.
The charfty shop, included at valuation withfn freehold land and bulldings, has a historfcal cost of
£25,504 (2023: £25,504) less accumulated depreciation of £18,448 (2023: £17,787).
The value attrlbuted to land withln freehold land and bulldlngs Is £50,000 (2023: £50,000).
Freehold land and bulldings title deeds are held In the names of Mrs P A McNeill, Mrs D Crick and
Mrs J J Wallis.
Page 17
continued...

Lelcester Anlmal Rescue
Notes to the FinancTal Statements - contlnued
for the Year Ended 31 December 2024
14. FIXED ASSEf INVESTMEltrs
Listed
Investments
MARKEf VALUE
At 1 January 2024
Additions
Dlsposals
641,113
3,848
124 036)
At 31 December 2024
520,925
PROVISIONS
At 1 January 2024
Reversal of impalrments
56,047
23 0671
At 31 December 2024
32,980
NET BOOK VALUE
At 31 December 2024
487,945
At 31 December 2023
585,066
Investments include those both held inside and outside of the UK and are managed by Brewin and
Dolphin.
Above investments are held as foll0v￿.
Z024
UK Bonds
Overseas Bonds
UK Equltles
North American Equltes
Japanese Equities
Asia Pacific Equitles
Absolute Retum
Property
Commodities
European equities
Cash
37,214
168,830
38,909
89,380
8,047
15,512
52,112
22,243
19.016
15,182
21,500
487 945
Listed Investment at cost
2024
Cost value5 of investments
490,563
Page 18
continued...

Leicester Animal Rescue
Notes to the Financial Statements - continued
for the Year Ended 31 December 2024
15. INVESTMENT PROPERTY
FAIR VALUE
At 1 January 2024
and 31 December 2024
142 763
NET BOOK VALUE
At 31 December 2024
142 763
At 31 December 2023
142.763
Investment propertfe5 comprise two flats which are let to thlrd parties. The last full external
valuation of the investment properties was carrled out by P G Tew FRICS, RICS registered valuer on
31 December 2020 at a valuation of £142,763, using the marketing and investment approach to
determine the fair value. Investment properties under the historical cost basis would have been
included at cost of £41,918 {2023: £41,918).
16. STOCKS
2024
2023
Stocks
17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
Prepayments
Accrued Incorne
3,977
2,994
274 145
8,513
3,216
281,116
18. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals and deferred income
9,327
10,899
Page 19
continued...

Leicester Anlmal Rescue
Notes to the Ffnanclal Statements - continued
for the Year Ended 31 December 2024
19. MOVEMENT IN FUNDS
Net
rnovement
In funds
At
31.12.24
At1.1.24
Unrestrlcted funds
General fund
Revaluation reserve
1,Z09,578
183,439
139,817
1,307
1,349,395
184,746
1,393,017
141 124
1 534 141
TOTAL FUNDS
1,393,017
141,124
1,534,141
Net movement in funds, Included In the above are as foll0v￿.
Incornlng
resources
Resources
expended
Galns and
losses
Movement
In funds
Unrestrlcted funds
General fund
Revaluation reserve
427,315
(287,498)
139,817
1,307
1,307
427,315
287 498)
1,307
141,124
TOTAL FUNDS
427315
287 498)
1,307
141 124
Comparatlves for movement In funds
Net
movement
in funds
At
31.12.23
At1.1.23
Unre5trlcted fund5
General fund
Revaluation reserve
1,279,573
180 852
(69,995)
1,209,578
183 439
1 393 017
TOTAL FUNDS
1 393 017
Page ZO
continued...

Lelcester Animal Rescue
Notes to the Finandal Statements - continued
for the Year Ended 31 December 2024
19. MOVEMEKf IN FUNDS - continued
Comparative net movement In funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
Revaluation reserve
212,362
(282,357)
169.995)
212 362
282 357)
67 408)
TOTAL FUNDS
212 362
282 357)
67,408)
20. RELATED PARTY DISCLOSURES
There were no related party transactlons for the year ended 31 Decernber 2024.
Page 21

Leicester Anlmal Rescue
Detailed Statement of Financial Actiyities
for the Year Ended 31 December 2024
1024
2023
INCOME AND ENDOWMEk¥rs
Donatlons and legades
Donatlons
Legacies
17,163
272,483
18,128
63,500
Z89,646
81,628
Other trading actlvltle5
Shop income
Prize draw
52,588
15,939
53,391
15,516
68,527
68,907
Investmènt Income
Rents recelved
Dividend income
Deposlt account Interest
16,915
9,672
11,247
15,330
10,680
10,142
37,834
36,152
Charltable actlvltles
Animal re-horning sales
Total Incomlng resources
427,315
212,362
EXPENDITURE
Other tradlng actlvltles
Premises costs
Insurance
Telephone
Property management fees
Other expenses
Advertising
Depreciation of tangible fixed assets
10,405
584
324
1,030
5,207
2,134
2,524
13,839
555
332
1,422
4,885
3,108
2,524
22,208
26,665
Charltable actlvltfes
Vets fees
Carrled forward
39,709
39,709
35,657
35,657
This page does not form part of the statutory financial statements
Page 22

Lelcester Animal Rescue
Detalled Statement of Flnandal Actfvities
for the Year Ended 31 December 2024
2024
2023
Charitable actlvltles
Brought forward
Animal food and consumables
39,709
8,152
35,657
8,688
47,861
44,345
Support costs
Human resources
Wages
Social security
Pensions
137,401
5,970
130,566
5,007
3,921
147,343
139,494
Other
Rates and water
Insurance
Premises costs
Telephone
Postage and statlonery
Other expenses
Advertlsing
Motor running costs
Accountancy fees
Independent examlnation fees
Legal and professional fees
Depreciation of tangible fixed assets
Impairment (gains) Ilosses - listed
investments
6,837
1,789
29,354
1,683
2,811
1,806
1,859
5,873
2,977
2,850
2,697
26,651
4,397
1,566
31,320
1,742
2,751
4,425
1,106
,173
2,030
2,750
2,881
23,626
21760)
21 853)
65,427
64,914
Governance costs
Management portfolio fees
Total resources expended
287,498
282 357
Net Incomel(expendlture) before gafins
and losses
139,817
(69,995
Reallsed recognlsed galns and losses
Realised gains/llosses) on fixed asset
investments
2,587
Net Incomel(expendlture>
141,124
67,408)
This page doe5 not form part of the statutory financlal statement5
Page 23