REGisfERED CHARITY NUMBEIL" 5097a4 . LEICESTER ANIMAL RFSCUE SDt114 Un•udlted Flnancl*l Stat•fflentJ for th• Y•ar EndDd 31 D•G•fflb•r 2025 L•lc•st•r Anlffl•l R•scu• RovAeys Partnershlp Lrd Chjrtered Accountants Chamwood House Harcourt Way Merldlan Bu51ness Park Lelce5ter Lelcestershlre LE19 1WP Lelcester Anlmal Re5CU• Contents of the Ffnartdal Statrments for the Year Ended 31 D•cefflber 2025 fer•nc• A¢hnln15tratlv• D•talls R•port of th• Trust••i 2 to 5 Ind•p•nd•nt Exarnfth•r'i R•port Stat•ment of FI￿nCIal Actlvlt1•5 l•nco Shwt Not•1 to th• FIna￿l￿1 Stst•m•nts 9 to 19 D•t&fl•d St•t•m•nt of Ffmrrtlal Actlvltl•s 20 to Zl Lelcester Anlmal Re5eu• Reference and Admlnlstratlve Deta115 for the Year Ended 31 Dec•mber 2025 TRUSTEES D Cr6ck P A McNelll MANAGEMENT COMMirrEE Mr5 D Crfck (c￿7rPersOnj Mrs P A McNelll htrs J V RaNlon Mr5 C M W188 Mlss J M Newman PRINCIPAL AOORESS 53 LlrKlen Drlve Evin8ton Lelcesier LE5W REGISTERED CHARtrY NUhlbER 509784 INDEPENDENT EWIIMER The Rowley5 Partnershlp Ltd Chartered Accountonts CharnwcK)d H￿se Harcourt Way l•tddlan Buslness Park Lelce5ter Lelcestershfjre LE19 1WP INVESTIAENT ADVISORS drvw eourne & Co IFA Ltd Re8ent Howe 1 StOUBhton Road Oadt Lelcester LE2 4DS BANKERS HSBC Barl( plc 2 - 6 Gallowtrte Gate Lelcester LE1 1DA SOLICITORS Phlllp J Hamnwrtd & S(ffis 47 Ftlar Lane Lelcester LEI SQ Pale 1 Lelc•st•r Anlrnal R•scue Report ol the Trustees for the Year Ended 31 Decefflber 2025 The tNstee5 present their re￿rt ￿th the financlal statements of the charfty for the year ended 31 December 2025. The tfU5tees have adopted the pThis1(ms of Accountin8 and Reportlryd by Charitle5'. StaternenL of Recommended Practice appilcabie lo charities preparin8 their account5 In accordance wtth the FiThancial Reportln8 Standard applicable In the UK aThA Re￿1￿1¢ of Ireland IFRS 1021 leffectlve 1 January 20191. The flnanclal statements have been wepared In accordance with the accountin8 wilcle5 set ¢yrt In notes to the account5 and comply wlth the chartty's governfng d¢xurnent. the Chadtles Aci 2011 and Accwntlng and Reportlng by Charitie5.' statement of Recommended Practice aFyllcable to chadlles preparlng t￿1r accounts In accordance wlth th? Flrtandal Rep)rtlr4 Standard appllcable In the UK and Republlc of Ireland wbllshed In October 2019. OBJECTIVES AND ACTlVtriES lJblectlv•s ind alms The objects of the charfty are the care wotectlon of strny and unwanted anlmals, the rellef of paln and sufferln8 and slckne55 arr￿9 anlmals and the preventlon of cr4Jelty to anirnals. Publlc b•n•flt The whole eihD5 of Lelcester Anirnal Rescue acilvllles Is on a Charfta￿e basls of t*nelft to the general publk, molnly coverfng the City of Lelcester and C￿ntY of Leicester5hlre. The shelter take5 In dogs aThl cats from all sect1￿$ ol comrThJnlty and re.homes wlthln the area and also nelghbourtnq countle5. Thè shelier provldes ernployrneni by enga8ln8 5t4ff freffl the local We recelve generous supph)rt from a broad 5ectlon of the locjl cc¥nmunlty. C*Jr charlty shop. ￿Sed In the Inner cbty area, pro¥Ades reasonably prtced, fr￿ quallty Items to ¢h15 Jorer cornrnunlty. We have operated the charity shop from these premise5 for 50 years and the Customers, mainly local re5identS> greatly value and have come to rely on the ￿de range of 8oods we hjve for Sale. All our stock Is dorKted by the publlc for the sole purpose of a551sting our charlty to ralse yaffldent fund5 to the anlrnal shelter. In piannlnq our aciivitles lor the year we kept In mlnd the Charfty CDrnMfs￿0n quldarKe ￿ putllc beneflt at our trustees ￿etIng. ACHIVrfEIIENTS AND PERFQRMA14CE Investment p•rformance The Charity has invested overall In total £414,773 thnjugh Bre•ln and tknlthn of whlch £433,271 was Invested In Ilsted invesirnen¢5. The trustees have unrestricted pKswers of Inveslrnent. Under the Trust Deed, trustees are empowered to Invest in a Vlide range of Investry￿nts Includlng land. The trust￿ conslder that the inve5trnent5 are 5tyJndly based In 8ovemrnent securftles and blue chlp stocks the oblectlve of Inve511ng for Income and the prospert ot Longer-term capltal 8rowlh. Thelr attltLk4e to r(sk Is rnedlum to low and th15 deflnlt1on Is applled ty the chartty5 Imie5tment managers In undertaklnl their re￿tW and mana8ernent of the Fxjrtfolio. Pale 2 Lelcester Anfmal R*scu• Report of the Trustq•s for the Year Ended 31 December 2025 ACHIEVEMENTS AND PERFOPAIANCE Falrwlnds Shelter Ourin8 the year 66 dogslpupples and 167 catslkittens were re-homed v(a wr "FaITh￿ndS AnlmAI Shelterf,. Also returned 7 stray dogs and 9 cais to thelr owners. Followlng adopt5on 10 dog5 were returned to the Shelter ￿thfjn very short tlrne, due malnly to the new owners bw'n8 unable lo glve the gs a chance to settle down In thelr new environment. These canlnes were re.￿￿￿ed wlthin the year and settled down to a secure Ilfe with rnore paLieni new owners. Our pollcy contrnued to have all d￿5 and cats castratedlspayed, vacclnated and mlcro.chlpped pdor to adopts¢)n. Many doBS are now chlpped when they come lo us, In accordance vAih the law. WhEn the dally routlnes have carrted out, as much tlme as p)S51ble 15 (￿C￿ted to exerd51nq and trainlns the canlne5 to Improve Lhelr beha￿0￿ and lead to them golng to new kjmes more 5wbftly. The senlor staff take some of the dogs off-slte to enable them to encounter every.day sltuatlon5 . trafflc, other pets belng walked, etc. New owner5 have an Dp￿￿rtu￿ltY to Jttend further tr4lnlng sesslons at the shelter with our staff. Durlng the year we contlnued to re-horre vAthln our adoptlon are45 01 Lelcesiershlre, Northants, Llncolnshlre and WaNlckshlre. We Jdvertlse weekly In our local press and the web51te 15 beneficial In obtalnlnl kY05pectlve new ¢)wners. Our shelter Staff and volunteers achleved A successful year In runnlng the shelter lo the hlsh standard and effklency we requlre. Homes for dogs are alway5 vlslted by ow staff prior to the adoptlon process. F•lrwlnd5 Anlmal Sh•lt•r Scheme to contfnue wadlnq our eneryy effldenry system was completed by alr.source heat PUMP5 beln8 Installed to Kennel Block 2 and the Ca¢terylOfflce trA￿(dIng5 the Auturnn. A5 wlth the Ilrst alr-50urce heat wmp, installed In Kennel Block I last year, we obtalned a d15count as part of the 80vernmen( grpnt scheme of £7,500 per unlt. Charlty Shop The charlty shop b￿ldIng date5 from 1885 and has been owned by Lelcester Animal Rescue slnce 1985 wa5 moderThlsed In 1990. We operate the 51w frgm the gr0￿d floor only. Floors one and Iwo were converted l1)to flats In 1990 and are occupled by tenant5 deali ￿th by our letllng agents. Bolh Ilats were occupled by tenants throuRhout 2025. Early tn the year Flat 2 floorfTrg w•s complelely renewed wlth lamlnate wood floortn4. Rwf repalr work was carrted out In the Auturnn. Volunieers rerwlred (o prowde cover contlnued to a major problem. The Job Centre prO￿ded Scheme to send us youn8 people for a maX(M￿l of 4 week5 each whllst tw awalted pernianeThl employment. They Sort goods, tléy the shop and help wlth donated good5 when they are dellvered. Thls has been a great help and has released the charfly volunteers to concentrate on customer se￿Ice and sales. The shop volunteers and commlttee ￿￿MberS for several years have volced thelr Con￿r￿S that the shop needs updatlng and very restrlcted wlth the dlsplay laywt for customers lo move around the Shop, alteratlons have taken place slnce 1990, Trustee have coniinvally focused expendlture and upgradinq at 'FaITh￿ndS 5helLef' and d15CU551on5 on thi5 subject have taken place at very many meetlngs, wlthout flndlng a solullc￿. In June a much larger wemlses, on the sbme r03d as charfty shopj became avallable for rental thts also had a flrst floor for Storage and 50rtill8. Trustees arranged for our comrnittee members and some volunteers to ￿e￿ ihe premlses. They were 100% In favour of OUT mo￿n4 charity shop to these premlses - 157 E*in8ton Road. Alterations to the Fm'lding had to be made to accommodate our need for modem dlsFlay area wlth all new flxtures and flttlngs. Page 3 Lelcester Anlmal Rescuè Report of the Tru5t•es for the Year Ended 31 Oecen*er 2025 We opened the ne•4 shop on 2112125 and al the year-end we were rnost 5atlsfled wSth the reAlts. Trade at the old shop had 5eerned to.dry up" and f￿[fall had dra5tlcally reduced. The new shop, whi15t ￿ the same road, is in a vastly more wbrant area ¥￿th l￿d outleis, supermarket. etc. and Blso there are mNe residen￿al slde streets to [￿0vIde a Larger CuSt(￿r base and new volunieers. Al the year-end 66 Evington Road was in the hartds of lettin8 a8ents to secure a lease wlth a commerdal temnt. They ad￿Sed us that interesl In ihe emlses was very Strong. ACHIEVEME1￿5 AND PERFORIi4NCE The admlnlstration and runnlng of the shop 15 entlrely can1ed out by volunteers. The Tru5tee5 are a150 8ratelul to the loyal supporter5 who provide donaied goods for the slKsp on a re4ular basls. We have Web￿te page dedlcated to the shop - appealln8 for donated goods and volunteers io help In the shop. We contlrvje to expetlence great difflculty In recruftlns new helper5 and this is ha￿n4 a severe effect on the runnlni of the shop. Our small team achleve wlte a task to keep the sw Tunnlng and optn and we much appreclate thelr commltment. Partlctharly durln8 the Autumn nvjnths onwBrd5 organ151ng volunteers 4vallabLe to keep the shop open became a real challenge. Three rnale volunteers'retlred, due lo health Issues and thi5 ha5 had a seriou5 efleci on wr d)ily rotss, rnost of our VO1￿)teerS bre elther reachfng retlrew*nt age or much older. The Trustees are very contemed about thls sltu8tlon and are endeavourfn8 ¢0 take all the step5 they can to recrult new volunteer5, th151s J dlffiojlt task with other charity shops In the area in the 5arne wjsltlcfi. Resejrch by the Trusiee5 ha5 also foutha thai chamty shop ¢JWn85 Seem In general to be In a down.iurn sltuatlon at the present tlme, In com1r￿n wlth other retall outlets. We experienced thls frorn the Autumn onwards. FINANCIAL REVIEW Flnandal PDsltlon The 5taterneTrt of Flnanclal Actlvltles show5 net movement for the year of £7,956 deflcit 12024- £141,124 suWu51 ￿th reseNes standln8 at £1,526,18512024.' CI,534,1411. The tnjstees conslder that there are adequate reserve5 avallable to suppyjrt the contlnuatlon of the charlty. TIK retalrEd reseNes are lower than the prev6ously held due to a decrease of legacie5 Incorne of £89,496 11024: £2n,4831. The trustees acknowled8e that the le8a¢les Income can not be guaranteed and Ihe re5eThes are utlllsed LO meet the on8olnq c05t5 of the charfly. R•ser¥•s pollcy Reserve5 at the year end were £1,526,185 IZ024: £1.534,1411 whlch Includes £128,548 12024.. £184,746) relatlng to revaluatlon of the Invesirnent propertles. A figure of C442,408 12024-. 1489,3391 relate5 LO current a55el5. The trusiees ￿eW th15 level as necessary for the tharity LO continue fulfilllng its objectives should any Income qeneratlng acti￿tIeS be temporarily curtalled. The charlty would not w15h the resetves to fall below 12C¥),000 ¥vhlch Is approxlmately 6 ThK)nths of njnnlng c05l5. The pollcy of the chathty Is to also cortlnue to Iwild the rE5ervtt SU that they are avallabie Lo further develop the oblects of the chartly when requlred. Both the charfty 5￿P preffllses and "Falrwlnds AThlmal Shelterf property are essentlal to the existence of the charfty. Portion5 of both prem15es a150 provlde es5entlal revenue from the rental of the two flals and bungalow whi15t the anlmal 5helier could not operate wlLhDUt a full.tirne manager IlvlTrR on 51te. FLrruFiE PLANS With the Completion of our enew efflclency project for the shelter trtJllthn85 we prop)se durfn8 the ccming year to look al the manager's bungalow on the site wth a vlew to heaknng imwovement5. The LPG bolier 1$ 15 years olij. Due to the charlty shop rel￿al￿On, we have delayed plans io upgrade the floorfng In Kenr￿[ 81￿kS l and 2 arnl the Cattery. Two of these buildlngs have been in con5tani use for 26 years and block 2 slnce 2012. All are 5hEswlng severe sfgns of ware and we propD5e io deal wlth repalr work during the coming year. Paee 4 Lelcester Animal Rescue Report of the Trustees for the Year Ended 31 D•c•mber 2025 STRucfuRE. GOVERNANCE AND MANAGEMEKr Governlnq document Leicester Anlmal Rescue is constltuted under a trust deed dated 17 October 1977 and reRlstered ￿th the Charfty Comrnlsslon under charfty wmber 509784. The tnJrt deed was amended on 14 January 2C￿7. Le1ces￿r Anlmal Rescue Is a150 kno￿ as Anlmal Aescue and LARC. Freehold land and bulldln8S title deeds are ￿eld Sn the narne5 of Mr5 P A McNelll, Mrs D Crlck and Alrs J J Wallls. Recruftfflent and appolntfflent of new trustees The trustee5 who have Se￿e￿ durln8 the year and slnce the year end are set out on pale 1. Trustees are appolnted by the truslee5 and management commlttee and setve for three years after %thlch they must retlre. Trustee5 may stand for re.electlon at the end of the three year term. Oryntsatlonal structure The management commlttee overseas operatlon of tre Charlty. A full-tlme pald manaqer has responslblllty for the day tts day runnlng of 'FbI￿ndS Anlmal Shelterf. together vAth the mlnlmum pald staff needed to care for the volume of do851cats In the shelter. We also have a team of volunteers carrylng out some thtles at the S￿lIer. A team of volunteers run charlty slb)p on a roia basls. We are very grateful to all our volunteers for thelr cornfflltment and support durfThi the year. Indurtlon and tralnlry of new tru5tMg Tru5tee5 are made aware of thelr re5ponslbflltles at the tlme of appolntrnent and kept abreast of hange5 In ¢harlty law and any matter5 affectlni the governance and asset5 of the C￿rItY. Approved by order of the board of Irustees on behalf ty: and slqned on Its D Crtck . Trustee Page 5 Indepenthnt Ex•mlnerfs Rewl to the Trustees of Lelcester Anlmil Re5CU• Indeppndent gxamln•r's r•port to th• trust••s of L•lce51er knlmal R•5cue I report to the chartty trustees on my examlnatlon of the accounts of Lelcester Anlmal Rescue Ithe Trust) for the year ended 31 Decernbw 2025. Il•sponsfjbllltl•s and basls of report As the chadty tru5tee5 of the Trust you are responslble for the yeparatlon of the account5 In accordance ih the requirements of the Charfties Act 2011 1.the Act'l. I report in respect of ry examlnaiion of the Trust's accourt5 carried out under Sectlon 145 of Art and In canwng out trty examlnatloTh I have followed all applicable DlrecifDns glven by the Chartiy Commission un¢Jer Section 14515llbl of the Act. Inde￿ndent examlnefs statement I have cofflpleted rny examlnatlon. I conflnn that TrJ matth•l matters have come to my at¢enUon fn ccmectlDn wAth the examlnatlon li￿ng rne cause to belleve thit In any materlal re5pert'. Jccountlni records were not kept In respect of the Tru￿ as requlred by Secllon 130 01 the Act: or the account5 do not accord wfth those records,. or Ihe accounts do not comAy wlth the appllcatrAe requlrements concernln8 the form a￿1 content of account5 set out In the Charftie5 (Accounts and Report51 Regulatlon$ 2008 other than any requlrement that the iccounis 8lve a tnje and falr vlew whlch Is r￿¢ a mjtter consldered as part of an lTrJependenl examlnatlon. I have no c￿CernS and have come across no other rnatter5 In connectlon wlth the examlnatlon to whlch attentlon should k drawn In th15 fesyxi In order to enable a proper urtderslandlng of the accounts to be reached. L G Parkes FCA FCCA The Rowley5 PJrtner5hlp Ltd Chariered Accountants Charnwood House Harcourt Way Merfdlan Bu51ness Park Le1￿ter Lelce5ter5hlre LE19 IWP Date.. ... Page 6 Lelcest•r Anfmal R•scue Statefflent of Flnandal Arttvltle5 for the Year Ended 31 December 2025 2025 Unrestrtcted fuN15 2024 Total Note5 COAIE AND ENDOWMENTS FROM Donations and le8ocbe5 113,412 289.646 Charltjble 4ctlvltl•s Anlmal Sales 30,692 31,308 Other trathry aciiwtfes Investment Income 55,929 68,527 Tot•1 238 578 427315 EXPENDITURE ON Ralsing fund5 34.979 22.208 charItab￿ Ktlvltles Anlmal sl*lter 274 676 265 290 Totll 309 655 287 498 Net salns on Investsn•i¢s NEf INCOMEIIEXPENDITUREI Other r•coBn15ed gafn51110ss•s} Galns on revaluatlon of flxed a55ets 144,2341 141,124 N•t movement In funth 17,9561 141,124 RECONCILIATION OF FUNOS Total fund5 ts￿ught forward 1.534,141 1,393,017 TOTAL FUND5 CARRIED FORWARD 1 526 1BS 1 534 141 The nts￿$ form part of these financial statement5 PaRe 7 Lelcegter knlmal Rescue BalaKe Sheet 31 December 2025 2025 Unrestricted funds 2024 Total funds Mjtes FIXED ASSErs Tanglble è55elS Investments Invesiments Investment property 13 425,5(16 414,094 14 15 433.271 487,945 142 763 1,083,777 1.044,8LY2 CURREKf ASSErs Stocks Debtors Cash at bank 16 17 2,443 258.305 1,562 281.116 451,414 498.666 CREDrroRS Amounts falllng due wlthln one year 18 19,1)J61 19,327 NEf CURREKf ASSErs 489 339 TOTAL ASSEfs LESS CURRENT LIABILrriES 1.S26,185 1.534,141 NEf ASSErs 1 526 185 1 534 141 FUNDS Unrestrtcted f￿d5 1 526 185 1 534 141 TOTAL FUNDS 1 526 185 1 534 141 The flnanclal Statements were approved by Board of Trustees and authot1sed for 159Je on and *tre sl8ned on It5 behalf by: P A IkNelii - Trustee The notes form part of these finarthl statements Page 8 Leicester Anfmal Rescue Notes to the Flnanclal Statements for th• Year Ended 31 December 2025 ACCOUNTING POLICIES Basls of preparfng th• flmnclal ststement5 The flnanclal statements of the tharfly, whlch is a publlc beneflt enlily under FRS 102, have been prepared in accordance with the Chadtle5 SORP IFRS 1021 'Accowiing and Reportlng by Cha￿lieS. Statement of Recommended Practlce applIca￿e to charrtles weparin8 their accounts in accordance ith the Flnandal Reporting Standard appllcable in the UK and Republlc of Ireland IFRS 1021 leflectlve 1 January 20191., FlnaKlal Re￿rtIng Standard 102 The Finandal Reporting Standard appllcable In the UK and Republlc of Ireland, and the Charitles Act 2011. The flnarKlal $tatemen15 have been wepared under tIE h1si0￿Cal cost corwentlon, wth the exceptlon of Investments whlch are Included at market value, J5 modlfled by the reVaI￿tIOn of certaln assets. Lclce5ter Anlmal Rescue Is an unlncorporated chadty reglsiered In Eniland and Wales. The address of the charlty is glven In the cha￿tY bnfomation on p&8e l of these flnancial ststernents. IwKom• All Inco￿ 15 recognlsed In the State￿ent of Flnandal Actlvllle5 once the charlty ha5 entltlement to the funds, It Is probable that the Income will be recelved and the omount can be measured rellably. For donatlons to be reco8nlsed the charfty vlll have teen notlfled of the am￿￿¢5 and the settlement date In wdtlng. If there are condlllons attached to the donailon and ¢M5 requlres level of perfomiance before enlltlemeni can be obtalned then Incorne Is deferred untll those conditions are fully rnet or the fullllrnent of those coThdltlons 15 wlthln the cmtrol of ￿ charfty and It 5$ probable that they ￿11 be fulfllled. No amount Is Included In the flnaKlJl stJtement5 for volurteer tlrne In Ilne vAth the SORP IFRS 1021. Volunteers are used by the charfty to run ihe chadty's shop wlth respecL to coile£tin8 the dO￿ted iterns and runnlng the shop. A150, volunteers carry tyjt certaln dutles at the shelter. Further detail 15 ilven In ihe TW$￿e$, Annual Report. For leBKles, entsile￿nl Is the eariler of the chartiy beln8 llotlfied ol an impendlns th5trftyJtlon or leyacy ￿n$ recelved. At thi5 polnt Income 15 recoRnfsed. On occaslon le8acle5 wlll be ￿tIffjed to the chartty however It Is not W5slble tts measure the amunl expecied to be di5trlbuied. On these occaslons, the le8acy 15 treated as a contlngent asset and dlsc105ed. Incorne from charitable aCti￿tIeS Includes Income frorn the sale of anlmals whlch 15 rrfognlsed when the anlmal Is dellvered aThd rnonles are recelved. Investmeni Income Is eamed through holdlng assets for investment WJfP05es such as share5 and property. It Includes dlvfdends, lrterest and rent. w￿re It Is Mt practicable to Identlfy investment management Costs InCu￿ed wlthln a scherne Vlith reasonable acwracy the Inve5irrErt Income Is rewrted nel of these cosrs. It Is Included when the amwnt can be I￿15Yred rellably. Interest Income Is recognised u51ng the effectlve interest method and dlvthde￿ and rent Income Is reco8nlsed as the chartty's Jlsht to retelve payment Is estab115hed. Other iradlng aCti￿tIeS includes fjncon￿ from 5bJp $41es whlch are recogn15ed whEn the goods are sold, to8ether with fund ralsing and other Income whlch are recognlsed when recelbtd. All 51Lrk sold In the charity shop 15 donated for Tesale. It Is Impraciicatle ¢0 fair value ihe 8c*Jd5 recelved a5 these are high In volsjme and low in valu2. No value is pLaced on donated st¢xk5 of good5 unsold at the year end. Page 9 contlnued... Lelce5t•r Anfmal R•scue Notes to the Ffjnanclal Staternents- contlnued for the Year Ended 31 December 2025 ACCOUNTING POLICIES- tontlnued Expendltur• Lla￿.11tieS are retognlsed as ex￿n￿lture a5 SLX)n as there 15 a legal or constnKtlve obllgation ccffirnlttlng the Cha￿tY to thal expendiiure, It 15 probable that a transfer of econornic berEfits wlll be required In Settlement and the amount ol Lhe obll8atlon can Èe measured reliobly. Expenditu Is accounted for on an &ccrua15 basls and has been classlfled under headlnBs thai aiRregate all c05l related to the category. Where costs cannot be threctly altrtbu￿d to particular headIn￿ they have been allocaied to actlylties on a basis C¢￿515tcnt with the use of re50wce5. Expendlture Is classlfled under the ftAILMlng activlty ￿ddIng5. Ralslng fMds comprf5es the costs a550daLed wlth attracling vduntary Income and the costs of tradins for fundra1￿￿8 purposes Incluthng the chaTlty's shop and rental Income. Chadtable expendlture comprise5 those costs ItKwred by the chartty In furthernnce of the charltI5 obleciives relatlni to the up*eep and contlnued exIs￿nCe of the kenne151cattery. It lrtludes both costs that can be allocated dlrectly to such actlvltles and those costs of an lTrJirect nature necessary to suppjrt them Includln8 8overnJnce costs. Tan11b￿ flx•d asi•ts Depredation 15 provlded at the followln8 annual rates in order to wrfte off each asset over It5 estlmoled (￿eful Ilfe. Freehold property Cattery and kennels Flxtures and fittin85 Motor vehlde5 Leasehold Property at varylnq rJte5 on c05t 5% ￿ cost Stralght Ilne over 5 or 10 years 25% on cost Stral8ht Ilne over the perfod of the lease Tan8lble flxed a55ets costln8 below £5CQ are not capltallsed and are treated a5 reveme expendi￿re In the year of purchase. In¥wtment prop•rty Irwe5tmènt propertles for whlch fjlr value can be rrea5ured rellably WttlK￿t undue c05t or effort are rneasured at falr value at each reportlng dale w(th chan8es In fafr value recognlsed In'net 8alns I Ilossesl on Inve5trnents' In ihe SOFA. Stocks Stock5 of consumable Iterns used fy tl* chatlty are valL*d at cost. Provlslon Is made for darnaged and obsolete stock where aFpropr(ate. Taxatlon The chartty Is exempl from tjx on Its charttable actlTrAtles. Fund accountlng Unre5trtcted fund5 can be used in attordaKe wlth the charftable oblectlves at the dljcretlon of the tn15tees. ReSt￿Cted fund5 can only be used for partlojlar re5tr1c¢ed wrposes wlthin the objects of the charfty. Re5tdctlon5 arise when 5pedfied ty Lhe donDr or when funds are ralsed for pariicular restricted pUr￿Se5. Page 10 c¢￿tinued... Leicester Anlfflal Rescue Notes to the Flnanclal Statem•nts- contlnwd for th• Y•aT Ended 31 December 2025 ACCOUMTING POLICIES- C+Jntlnued Fund accountln4 Further explanatlon of the nature and pwp)se of each fund 15 Included In notes io the finarKlal statements. P•nslon costs and oth•r p05t-r•tlr•ment ben•fit5 Tht charfty operates a deflned contrlbjtlon pen51on sC￿the. Contrtbutlons payable to the chaf6ty's pension scheme ale charyed to the Sta￿Meft¢ of Financlal Actlvlties In the perf¢xl to whl¢h ttr*y relate. D•btors and cr•dltsrs r•c•l¥abielpay•bl• ￿t￿Tr one y￿r Debtors and crethtors wlth no stated Interest rate and recelvable or payable wlthln One year are recorded at transactlon wlce. Any1053e5 a￿sIng from lrnpalrment are recogni￿d In exFendlturt. Cath it bank and ln hand Cash at bank and In hand Inclu(le5 ush In hand and Thrt)nle5 ￿ 51bJt temi dep051t5 It the bank. Golni conc•rn The flnhncial 5lJternents have been prepared on a 8olnq coKern bas15 as the trustees belleve that no materlal uncertalntle5 ex15t. The trustees have con51dered the level of funds held and the expected level of Income and expendlture I(￿ 12 Ir￿n(h5 from authotlslng these flnandal statements. The budgeted Income and eX￿ndItuTe 15 sufflcient wlth the level of reseryes for the thartty to be atle to conttnue as a golnq concem. InY•5tm•nts Investrnents are recognlsed Inltlally •t falr value whlch 15 I￿rMallY the trnriSa¢¢lon pdce excludl transactlon cosrs. Subsequentlyj they are measured at falr value wlth changes reco8ni5ed In 'net Rain5 1 1105se51 on Invesimenls, In the SOFA If the share5 are wbllcly Lraded or thelr falr value can othetwlse be measured rellably. DONATIONS AND LEGACIES 2025 2024 Donailons Leiacle5 23,916 17,163 113 412 Page11 contlnued... Lelce5t•r Artlmal R•5cue Notes to th• FIna￿la1 Statempnts- contlnued for the Year Ended 31 Decernber 2025 OTHER TrADING A￿1vITIEs 2025 2024 Shop Income PrtLe draw 37,388 52.588 INVEsfMElff INCOME 2025 2024 Rents recelved Dlvldend Incorr Dep051t account Inter￿1 17,280 8.099 16,915 9,672 INCO￿ FROhl CHARITABLE AcnvrriES Z025 2024 Anlrnal re.￿rnIng shles RAISING FUNDS Oth•r tradlng acttvltl•s 2025 2024 Premlses c05t5 Inwrance Telephone Property rn4na1en￿nt fee5 Other expen5e5 Athertlslng Shop rent Deyedatfjon 12,584 758 1,386 1,510 4,963 2,149 9,105 10,405 $84 324 1,030 5,207 2,134 Page 12 contlwed.. Leleester Anlfflal Rescu• Notes to the Ffnancl•l Statements. contlnu•d for the Year Ended 31 December 2025 CHARITABLE ACTNMES COSTS Dlrect Costs (see note al Supp)rt costs Isee note 91 Totals Anlmal shelter 233 262 DIRECT cosrs OF CHARITABLE ACTIVITIES 2025 2024 Vets fees Anlmal (ood and ccffi5umables 33,672 39.709 8.152 SUPPORT cosrs 2025 2024 Anlnwl %h•lt•r mina8•m•nt and sw>port costs Salarles ScED Ass￿ IIirfE5TMENTS Llsted Investments AiARKET VALUE At 1 January 2025 Addlllons DIsp05als Revaluatfofis 520,925 57,473 1138,9901 At 31 December 2025 433 271 PROVISIONS At 1 January 2025 Reversal of Impafrrnents 12,980 At 31 December 2025 Nrr BOOK VALUE At 31 December 2025 433 271 At 31 December 2024 487 945 Investments Include ih05e both held In51de and outslde ol the UK and are manaied by Brewln and Odphln. Atr*)ve Investments are held as follows: 2OZ5 UK Bonds CNer5ea$ Bonds UK Equltles North ArnerScan Equlte5 Japan2se Equtie5 Asla Paclflc Eqthile5 Absolute Return Pro￿rtY Commdltles EwoFean equlle5 Cash 36,552 144,147 34,140 71,115 5,926 14,248 44,676 19,361 18,647 17,689 433 271 Llsted Investrnent at cosi 2025 Cost values of Investrnents 414,77J Page16 tlnued.. Lekest*r Anfmal RKcue Not•$ ta the Flnanclal Statem?nts- contlnu•d for the Y•ar End•d 31 December 2025 15. INVESTMENT PROPERTY FAIR VALUE At 1 January 2025 Revaluatiryh Reclasslflcatlon NBV 142,763 36,278 At 31 December 20Z5 BOOK VALUE At 31 December 2025 At 31 December Z024 142,763 Investment propertles compiise two Ilrst floor liats and a ground fl￿r retall shop whlch are let Ihlrd partles. The last full eX￿M&1 valuatlon of the Investment propertie5 Wa5 carrted c￿l ty P G Tew FRICS. RICS reglstered valuer cffi 31 December 2020 at a valuatlon of £125,0￿). the mafketln8 and Inveslment approach to determ1￿ the lalr ￿lUt. Investment wopertles under the hlstodcal cost basls would have been Included at cost of £1 14,95012024.. £41,918). Durlng the year, the charity ut1115ed the retall slwjp a5 part of its chartuble operallons untll 0211212025 and subsequently the ts)¢Jk value of shop was ¢ransferr*d to Invesirnenl yoperty and held at Falr value. 16. STOCKS 2025 2024 Stocks 17. DEBTORS: AMOUNTS FALLING DUE ONE YEAR 2025 2024 Other debtor5 PrepayThents rued Income 16,204 8,779 233 322 3,977 2,994 274 145 258 305 181 116 cRED￿OR5. AAIOUNTS FALUNG I)UE VaTHIN ONE YEAR 2025 2024 S¢Klal security and other taxes Accruals and deferred income 2,766 Page 17 conilnued. L•fc•ster Anlmal R•5cue Notes to the Flnancfal St*t•ments- contlnued for the Year Ended 31 December 2025 LEAS11￿ AGREEMENTS Mfnlmum lease payments ￿￿er noTrcarKellaLle O[wa￿n9 leases fall due as foilow5.' 2025 2024 Wlthln one year Bet￿en one and ffve years 20,OC 80,OC ZO. MOVEMEKf IN FUNDS Transfe movement betsyeen In funds fund5 At 31.12.25 Atl.1.25 Unre3trl¢ttd funds General fund Revaluallon re5eThe 1.349.395 151,ZZ21 99,464 1,397,637 128 548 1 534 141 1 526 185 TOTAL FUNDS 1 534 141 1 526 185 Net movement In funds, Included In the It￿ye are a5 fcllow5', Incomlni re50urce5 Resource5 expended Gllns and 105ses Movement In funds Urnstrlct•d funth General fund Revaluatlon reserve 238.578 IZ89,8CQI 151,2221 238 578 289 8001 TOTAL FUNDS 238 578 289 8001 Comp•r•tlv•s for ￿￿Vement In funth Net rnovement In fvnd5 At 31.12.24 t1.1.24 Unrestrlcted fvnd5 General fund Revaluatlon reserye 1.209,578 183 439 139.817 1,349,395 184 746 1 393 017 141 124 1 534 141 TOTAL FUNDS 1,393.017 141,124 1,534,141 Page 18 Lelcèster Anlmal R•scu• Ilot•s to the Flnanclal Staternents- contlnu•d for the Y•ar End•d 31 Decerrljer 2025 20. MOVEhlENT IN FUNDS- continu•d Comparotfve net movement In lunds, Included In the at¥)ve are 35 follows: Incomlng res￿rceS Resource5 exFenOed Galns and Moverrent in fund5 Unr•5trlct•d funth General fund Revaluatlon reserve 427.315 1287,4981 139,817 I,J07 427,315 287 4981 141 124 TOTAL FUNDS 427 315 287 4981 141 124 21. RELATED PARTY DISCLOSURES There We￿ no related party tran5actlon5 for the ended 31 Decernber 2025. Pafe 19 L*lc•st•r AnIff￿1 Rexue D•tailed Statement of Ffnanclal Actlvltl for the Year Ended 31 December 2025 2025 2024 COME AND ENDOWMENTS Donatlon5 •nd l•gacl•s Donatlons Le8acie5 23,916 17,163 2n,483 113.412 2B9.646 Other trathni actMtI•s Sl¥)p IKome Pdze drjw 37,388 52.588 55,9Z9 68,527 Inv•stm•nt fncon Rents recelved Dlvldend incoTh Deposlt accwnt Interest 17,280 8,099 16.915 9,6n 3B,$45 37,834 Charltable actlvltl Animal re.l*)rnlng sales T¢)tsl Incomfnl r•s￿rc•S 238,578 427.315 EXPENDITURE Oihtrr trathn8 actfvltles Prem15e5 CQSts Insurance TelepkK)ne Property man48eryYnt fees Other expenses Advertlsfn8 Shop rent Depreclatlon ol tangtble flxed a55ets 12,584 758 1,386 1,510 4.963 2,149 9, 105 10,405 584 324 1,030 5,207 2,134 34,979 22,208 CharltabL• •ctlvtt1•5 Vets fee5 Carrted foTr4ard 33,67Z 33,672 39.709 39.709 Tli5 page does not forni part of the Statutory finandal statements Page 20 Ltle•st•r Anfmal Rescue D8tafl•d Statement of Flnanclal ArtftAtI•s for the Y•ar Ended 31 December 2025 2025 2024 Charltable actlvltle5 Brought fcThard Anlmal I(￿d and consumables 33,6n 7,742 39,709 8,152 41,414 47,861 Support costs HUM￿ r•sowc•s Wages Sttlal securliy pe￿10￿9 145,051 4,947 137,401 5,970 154,207 147,343 Oth•r Rate5 and water Inwrance Premlges cost5 Telephone Postage and stallonery Other expense5 Advertlsln8 Motor runnlng costs AccountaKy fee5 Independent examlnatlon fee5 Legal and profe551onal f¢e5 Depreclailon of tan8lbie flxed a55e15 Unrea115ed Igain5lllosses - Ilsted Investments 8,810 6.837 1.789 29.354 1.683 2,811 1,806 1,859 5,873 2,977 2,850 2,697 26,651 2,873 1,993 3,996 6,520 1.917 4,832 3,041 2,950 9,500 24,159 19 8551 21 7601 52,684 65,427 Gov•rMnc• costs Man&gernent portfollo fee5 Total resojrces expended 287 498 let l•xpendltur•llIn￿rn• before lalrns •nd losws 151,2221 139,817 R¢4115ed reco4n15•d 8alns and 1059•S Reallsed galnslllossesl on flxed assei Investments Net lexp•ndlturelAncom• 141 124 Th15 pa4e doe5 not fom part of the statutory tinanclal statements Pa8e 21