Prevent Unwanted Pets Charity number 702569 Annual Report and Flnancial Statements for the year ended 31 March 2026 gmcas Greater Merseyslde Communlty Accountancy Service Prevent Unwanted Pets Annual Report and Financial Statements for the year ended 31 March 2026 Contents Page Trustees, report Examinerfs report Receipts and payments account Statement of assets and liabilities Notes to the accounts Prepared by the Greater Merseyside Community Accountancy Service Prevent Unwanted Pets Trustees. report The Trustees during the year were: Name Alison Guest Susan Taylor Elain Jones Position Treasurer Dates Main address 14 Friars Close Tyldesley Manchester M29 8QB Bankers Lloyds TSB Bank plc. 53 King Street, Manchester, M60 2ES (Lancashire West Branch) Barclays Bank plc, 136 Lord Street, Fleetwood, FY7 6LH (Fleetwood Branch) Co-op Community Corporate Share Account, Co-operative House. Warwick Technology Park, Gallows Hill, Warwick, CV34 6DA (Lancashire West Savings- formally The Midcounties Co-operative) HSBC, 22 Central Avenue, West Bridgford. Nottingham. NG2 5GR (Nottingham Branch closed June 2025) The Co-operative Bank PO Box 250 Skelmersdale WN8 6WT (VAT Account) Governlng document The Charity operates under the rules of its trust deed dated 4th January 1990. Overall management of the charity is the responsibility of the trustees who are selected and Co-opted under the terms of the trust deed. Branch managers and existing trustees either agree or disagree on a person usually nominated and known by people already involved in the charity. Objects of the organisation The principle objects of the charity are to relieve the unnecessary suffering of unwanted animals by encouraging people to have their animals neutered. PUP will assist people on low income with the cost of this procedure, thus eliminating the birth of unwanted animals. Some branches also rescue and re-home animals where required. Independent examiner on behalf of: Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF Prevent Unwanted Pets Trustees. report continued Revlew of progress and achievements Summary of the maln achievements during the period During this financial period PUP was responsible for neutering over 670 animals hence eliminating the birth of unwanted litters. Neutering numbers have increased by -7% from 2024-2025 (although a smaller increase than previous years this is the 4 consecutive year showing an increase) despite the conts'nued and constant increase in veterinary costs. The number of volunteers remains low and will remain a challenge for the foreseeable future. Fundraising events are a challenge to manage with a lack of volunteers and continue to be difficult as all charities and organisations are doing the same and public "free cash" remains limited. Our funding remains heavily reliant on donationslgrants from organisations and members of the public. The Lancashire West and Fleetwood branches have had success ￿ grant applications this year mainly for funding for our neutering activity. PUP would like to acknowledge the support of the following organisabons: Pine Ridge Animal Sanctuary for continued support of all branches. For support of the Lancashire West Branch Persula Foundation Bolton Guild of Help {JA&F Smith Animal Charity) The Michael & Shirley Hunt Charitable Trust The Animal Defence Trust Animal Rescue Foundation The PetPlan Charitable Trust The Florence Foundation Animal Friends Insurance Pets Foundation (Pets at Home) Animal Support Angels (food donation) For support of the Fleetwood Branch Jean Sainsburys Animal Welfare Trust Marjorie Coote Animal Welfare Trust The Lancashire West Branch would also aCknO￿edge Mr TW Green (deceased) for choosing Prevent Unwanted Pets as one of his Legacy recipients. All branches of PUP continue to be under pressure with the number of requests to take animals into our care. It is the nomi for the number of requests to outweigh the number of people looking to adopt. Consequently, PUP has had to tum away many requests for help due to fosterer constraints and available new homes. PUP Nottingham branch was dosed in June 2025 due to volunteer health issues. The charlty's policy on reserves The charity reserves tsrgets are as follows: 1. £25,000 for equipment replacement such as the van owned by the Lancashire West Branch 2. £31,000 to cover issues such as debts accrued by the individual branches set at 3 months average veterinarian spend by branch a. Lancashire West Branch = £ 22,000 (2025-2026) b. Fleetwood = £9,000 (2025-2026) Any excess will be treated as savings towards the future purchase of kennels and / or a cattery for the charity. Reserves are held by the Lancashire West Branch with Co-op Community Corporate Share Account and with the Copoperative Bank. Risk Analysls Once again the major concem is the continued supply of income, especially in the current economic dimate. However, since PUP started in 1986 the income has always come in. It is the charities intention to continue working on grant applications along with the mre traditi'onal methods to raise funds. Prevent Unwanted Pets Independent examinerfs report on the accounts of Prevent Unwanted Pets for the year ended 31 March 2026 I report on the accounts of the charity set out on pages 5 to 7 Rospectlve responslbilitles of the Management Committee and the examlner The CharIt￿S trustees are responsible for the preparation of the accounts. The charitys trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: aexamine the accounts under section 145 of the 2011 Act; Qto follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state whether particular matters have come to my attention. Basis of Independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connection with my examination, no matter has come to my attention: 1) which gives me reasonable cause to believe that in any material respect the requirements: Q to keep accounting records in accordance with section 130 of the 2011 Act; and IJ to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jane Williams MAAT Greater Merseyside Community Accountancy Servlce Beacon Building College Street St Helens WA10 1TF y(*)Ovr¢4 a)C• vIX7v￿r40rn1y>V( ' InvO¢D a) lnin1n￿￿>ry0<￿v(ry )thiOrtcoc crj ￿(p ¢7) O C co IXI r ¢fJ a) ** ¢Ci ¢£• ¢£> G)cr) ooc (i c &. C oj 13Jg< 3 Q(ga(g>EL2uztto IL>%uau) O O CNTt (￿C00 (u (v o L>U() fr Prevent Unwanted Pets Notes to the accounts for the year ended 31 March 2026 Accounting Policies Basis of accounting The Trustees have taken advantsge of section 144 (2) of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis. Taxation As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. Fund accounting Funds held by the charity are either: Unrestricted general funds These are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restrlcted funds These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. Further explanation of the nature and purpose of each fund is included in the notes to the accounts. 2 Trustee remuneration and expenses No trustees received any rernuneration or expenses during the accounting period.