BRIGHT EYES ANIMAL SANCTUARY CHARITY COMMISSION NO: 105698 ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2025 CORRIGAN & CO LTD UNIT 9 ENNISKILLEN BUSINESS CENTRE 21 LACKAGHBOY ROAD ENNISKILLEN Co. FERMANAGH 8T74 4RL BRIGHT EYES ANIMAL SANCTUARY TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 The trustees, who are also directors for the purposes of company law, present their report and the unaudited accounts of the charity for the year ended 31 De￿mber 2025. REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Charity registration number Bright Eyes Animal Sanctuary 105698 The trustees The trustees who served the charity during the year were as follows.. Denise Donnelly (Chairperson) Caroline Cullen (Treasurer) Heather Curley {Left 2025) Diane Boyle (Left early 2024) Joseph McGrath Sharon Conlin (Left early 2025) David Farrelly Lindsay Peters Ciaran Nolan (Appointed November 2025) RETIREMENT OF TRUSTEES The following trustees are to retire in accordance with the Articles of Association and, being eligible, offer themselves for re-appointment.. None during the year Secretary Ciaran Nolan (Appointed November 2025) Accountsnts Corrigan & Co Ltd Unit 9 Enniskillen Business Centre 21 Lackaghboy Road Enniskillen Co. Fermanagh Northern Ireland BT74 4RL Bankers Santander UK PLC Bridle Road Bootle Merseyside L30 4GB BRIGHT EYES ANIMAL SANCTUARY TRUSTEES, ANNUAL REPORT continued YEAR ENDED 31 DECEMBER 2025 OBJECTIVES AND ACTIVITIES Our aim is to rescue and rehabilitate stray, unwanted and abandoned cats and dogs. We take all rehomable dogs from the local council pound and deal with the general public who wish to surrender their animals. ACHIEVEMENTS AND PERFORMANCE In 2025 we took in and re-homed approximately 74 dogs and 232 cats. FINANCIAL REVIEW Our donations have remained steady throughout the year and into 2026. BRIGHT EYES ANIMAL SANCTUARY 53 KILLYMITTEN ROAD BALLINAMALLARD CO FERMANAGH BT94 2FW INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF BRIGHT EYES ANIMAL SANCTUARY. I report on the accounts of the above for the year ended 31st December 2025, which are set out on pages 01 to 05. Res ective res onsibilities of charit trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general directions given by the Commission under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of inde endent examinerfs re ort I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordan￿ with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees con￿rning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. 1. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. BRIGHT EYES ANIMAL SANCTUARY 53 KILLYMITTEN ROAD BALLINAMALLARD CO FERMANAGH BT94 2FW Independent examiner's statement I have completed my examination and have no concems in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name.. ZL) Signature.. Relevant professional qualification or body: ACCA Address.. Corrigan & Co Ltd Unit 9 Enniskillen Business Centre 21 Lackaghboy Road Enniskillen, Co. Fermanagh Northern Ireland. BT74 4RL Date: BRIGHT EYES ANIMAL SANCTUARY CHARITY 53 KILLYMITTAN ROAD BALLINAMALLLARD Co. FERMANAGH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME & EXPENDITURE ACCOUNT FOR YEAR ENDED 31st DECEMBER 2025 2025 2024 Income Donations Interest Grants 215,841 753 7,000 270,815 581 5,000 223,594 276,396 Ex enses Purchases Bedding expenses Veterinary expenses Raffle expenses Wages and salaries Light and heat Rates Cleaning Insurance Repairs and maintenance Printing, postage and stationery Advertising and Marketing Telephone and internet Motor running expenses Accountancy and sundry expenses Professional fees Bank charges Hire Training Protective clothing National Trust 11,244 1,323 65,907 660 91,739 14,949 291 1,084 3,554 7,673 3,311 2,079 3,359 2,352 1,790 720 1,168 11,025 2,615 76,268 250 78,402 18,170 301 1,186 2,479 9,638 3,329 2.781 2,435 2,941 1,730 720 1.314 270 50 440 (213.523) (216.024) 10,071 60,372 Depreciation on plant and machinery (4,557) (5.695) NET SURPLUSI(DEFICIT) 5,514 54,677 BRIGHT EYES ANIMAL SANCTUARY CHARITY 53 KILLYMITTAN ROAD BALLINAMALLLARD Co. FERMANAGH BALANCE SHEET AS AT 31st DECEMBER 2025 Notes Fixed assets Tangible assets 258,363 Current assets Cash at bank and in hand Debtors 135,254 964 136,218 Current liabilities Deferred income Accruals Net current assets 4,709 (4,709) 131,509 Net assets 389,872 Financed b Capital account 389,872 BRIGHT EYES ANIMAL SANCTUARY CHARITY 53 KILLYMITTAN ROAD BALLINAMALLLARD Co. FERMANAGH RELATED NOTES Note 1. Accountin Policies Basis of preparing of the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 015t January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably. Expenditure is accounted for on an accruals basis. Tangible fixed assets Depreciation is provided at the following annual rates (200A) in order to write off each asset over its estimated useful life. BRIGHT EYES ANIMAL SANCTUARY CHARITY 53 KILLYMITTAN ROAD BALLINAMALLLARD Co. FERMANAGH RELATED NOTES CONTINUED Note 2. Tan ible assets Land & buildin s Office ui Kennels cat units & fixtures Plant & Total As at 1 January 2025 Additions Disposals 240,137 34 9.399 13,350 262,920 240,137 34 9,399 13,350 262,920 Depn for the year (7) (1,880) (2,670) (4,557) As at 31 December 2025 240.137 27 7,519 10,680 258,363 Note 3. Ca ital account As at 1 January 2025 Net surplusl(deficit) for the year 384,358 5,514 389.872 Drawings As at 31 De￿rnber 2025 389,872 I hereby approve and adopt the annexed profit and loss account and balance sheet for year ended 31st December 2025 and confim that to the best of my knowledge and belief they cover the whole business transactions for that year. 11,, Caroline Cullen Treasurer Bright Eyes Animal Sanctuary