Company registration number N1645182 (Northern Ireland)
MIDANTRIMANIMAL SANCTUARY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

MIDANTRIM ANIMAL SANCTUARY
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
J Elizabeth Moore
(Appointed 8 September
20251
(Appointed 8 September
2025)
{Appointed 8 September
2025)
(Appointed 8 September
20251
(Appointed 8 September
2025)
(Appointed 8 September
2025)
{Appointed 8 September
20251
(Appointed 8 September
2025)
R Bowman Bayles
Z Duncan
V Heffron
S Kennedy
L Ros McNeice
M Elizabeth McNickle
A Moore
Secretsries
J Moore (Appointed 20 October 2025)
Charity number
NIC106779
Company number
N1645182 (Northem Ireland)
Principal address
60 Greystone Road
Antrim
BT412QN
Auditor
Corrigan CA Limited
24 Greystone Road
Antrim
N Ireland
BT412QN
Bankars
Danske Bank
42 High Street
Antrim
BT414AN
Solicitora
Mccauley Ritchie Solicitors
89 Holywood Road
Belfast
BT4 3RD

MID ANTRIMANIMAL SANCTUARY
CONTENTS
Page
Trustees, report
Statement of trustees, responsibilities
10
Independent auditols report
11- 13
Statement of financial activities
14
Balan￿ sheet
15
Statement of cash flows
16
Notes to the financial statements
17-28

MIDANTRIMANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's goveming document, the Companies Act 2006 and "Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reports"ng Standard applicable in the UK and RepubliG of Ireland (FRS 102)"
(effective 1 January 2019).
Charitable Ob ectives
ision
'To work to enhan￿ the SanctUa￿s reputation as an ex￿lIent example in it's field.
o work to ensure all dogs and Gats have the best opportunities to be rehomed in foreve
homes.
o work towards a point where at some time in the future no pet animal is unwanted,
mistreated, neglected, homeless or needlessly euthanised..
"Mid Antrim Animal Sanctuary is fully committed to providing ca￿, shelter and
enrichment to. and to alleviate the suffering of unwanted, abandoned or vulnerable dogs
nd c8ts and to rehome them if possible or otherwise offer them a caring home for life.
also aim to educate the public on the welfare of companion animals."
Mission
Public Benefit Statement
We rescue and rehome stray, neglected. unwanted, surrendered and abandoned adult and juvenile cats and dogs.
This includes strays and animals from council pounds as well as animals who have been surrendered by their
owners due to unfortunate circumstances beyond their control, such as ill health, bereavement, homelessness,
imprisonment or change of tenancy contracts. This group of animals is usually reluctantly surrendered to the
Sanctuary by their owners. By our actions we can redu￿ some of their stress by knowing that their pet will be cared
for and find a new suitable home. We redu￿ the number of animals who may otheNise have been admitted to
Council pounds or other welfare facilities and the number of pets that may have been othernise unnecessarily
euthanized. This reduces costs for L¢xal Authorities which are passed on to the rate payers. We give advice and
guidan￿ on issues such as neutering and spaying and regular vaccinating of pets as well as other aspect of
responsible ownership to all members of the public who adopt animals from us. We provide work experience and
volunteering opportunities at the Sanctuary and our shops. This will help to develop animal care and welfare skills
and also improve communication and team building and hopefully improve employment chances. Our shops sell
donated good quality second hand clothing and other household items at reasonable prices to members of the
public. This benefits the local economy.
None of our actions give rise to any ham to members of the general public. There are no private benefits to the
Trustees.
What your organisation does
Mid Antrim Animal Sanctuary was established as a not for profit organisation.
We raise funds and accept donations to Garry out our work.
The cats and dogs, pups and kittens we rescue will be cared for. ￿habIlItated and rehomed and adopted into
suitable and responsible homes to spend the rest of their lives in comfort and safety. Those animals that are not
able to be adopted will remain at the Sanctuary and be ca￿d for. for the rest of their lives.
The Charlty's classification
The advancement of animal welfare.
The advancemènt of education.
Who the charity helps
The general public.
How the Charity work8
Animal welfare and advi￿.
Volunteering and work experience opportunits'es.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Aims and Ob'ectives
Mid Antrim Animal Sanctuary has had a long history of animal care and welfare from its foundation in 1996. The
sanctuary becAme incorporated in 2017.
Our main aim is to rescue, provide care and rehome, stray, surrendered and unwanted cats, kittens. dogs and pups
and to prevent suffering and Unne￿$sary euthanasia. They will be pla￿d in suitable and responsible homes to
spend the rest of their lives in comfort and safety.
Those animals that are not able to be adopted will remain at the Sanctuary and receive care for the rest of their
lives.
We also hope to show people the joy that animals can give to their homes.
This shows our serious Commitment to Care. We also provide educAtion, guidan￿ and advi￿ to groups and
individual members of the public. We use social media such as our website and Facebook to promote our work.
Our activities and achievements
Over the past year we have maintained care of a steady stream of animals, some needing more care and attention
than others. This is provided by our team of 14 part ts'me and fvll time staff as well as a band of dedicated
volunteers.
This year we have rehomed a total of 427 animals.
We also have another group of dedicated volunteers who take their work home to foster our very young kitten and
pups until they are ready for adoption.
We rehomed 212 cats. This has induded a number of litters of kittens as well as individual kitten$
6 litters of 2 kittens
3 litters of 3 kittens
2 litters of 4 kittens
3 litters of 5 kittens
2 litters of 6 kittens
2 litters of 4 kittens were born in foster care
A group of 9 cats from a farm was brought to the Sanctuary. This was a mix from 2 separate litters.
Tessrrress
In early November 2024 a kitten who we named Tress was brought to Fimiount Vets after it had been struck by a
car. At only 8-9 weeks old She was lucky that she was found and rescued. Sadly, one of her front legs was so badly
damaged that it had to be amputsted. As Tress was not microchipped her owner could not be tra￿d and no one
came fomard to daim her so she was n¢Jw put in the care of our Sanctuary. Our wonderful supporters provided
funds for her surgery and veterinary care. Tress was than fostered at the home of one of our dedicated volunteers
who provided her care until she was ready for adoption. Tress has now found her forever home and has been
renamed Tess. She has settled in very well and has a¢quired a perfect cuddle buddy, her sister Sapphire, who was
also adopted from us some years before. We are very happy to see them thrive together.

MIDANTRIM ANIMAL SANCTUARY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Chai
At the beginning of October 2024 little Chai was found at the gateway of the Sanctuary in a carrier. Someone had
left here there. She was a friendly trusting cat despite suffering from the trauma of being abandoned and in a
strange new place. A few weeks later this little Cat was adopted into a new forever home and also found a
companion. Her best friend is now a pet rabbit. As you can see, they get on very well together.
We rehomed 215 dogs. This included a numbèr of litters as well as 6 individual pups either from the Pound, another
Rescue or surrendered by the owner.
2 collie pups with mum
5 cocker spaniel x collie pups from the Pound
3 collie pups wtth mum
Mum, a spaniel x from the Pound gave birth to 7 pups in the sanctuary's puppy unit
3 husky pups from another Rescue
Dolly
On January 7th 2024 Dolly arrived at the Sanduary from a breeder who no longer wanted her. She was a very
pleasant, friendly litue dog. but it soon became apparent that she had some issues when walking and also had a
head tilt. After several weeks in our care and various assessments with our veterinary team, Dolly's condition was
not getting worse but also was not improving.
Our veterinary team believed that the condition was neurological but were Concerned that it could have been
caused by a brain tumour. The only way to determine the cause of her symptoms was to do an MRI scan. This is a
costly procedure and must be carried out at the specialised veterinary practice.
In order to give Dolly the best possible future, it was decided to set up a JustGiving fund raiser for her. Thankfully
our generous supporters raised enough fund5 for the MRI pro￿dure to go ahead. Good news! The scan showed
that there was nothing sinister affecting Dolly. The problems had been caused by an untreated middle ear infection.
After a few weeks of treatment Dolly found a loving forever home and wa$ successfully adopted. She will be
supported by our foster s¢heme for any further ear problems.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Max
Many supporters will remember Max, the French Bulldog, Staffordshire 8ull Terrier cross puppy whose story drew
widespread attention in De￿rnber 2024. Max was seized as a stray by Lisburn and Castlereagh Council {LCCC)
under Breed Specific Legislation {BSL). With no owner coming forward to claim him, his fate was Un￿rtaIn. as dogs
suspected of falling under BSL cannot be rehomed and are instead typically euthanised while in council care.
In the weeks that followed the Council and the USPCA reached an agreement that a suitable new owner could be
identified for Max. Given that he showed no signs of aggression or danger to the public, it was decided he dese￿ed
a chance at lrfe. Mid Antrim Animal Sanctuary Y￿re asked to conduct a home theck for one of our volunteers, who
had stepped forward to become Max's new owner. We were proud to assist, though we wish such intervention had
not been ne￿Ssary.
Despite the efforts of our senior staff, all attempts to arrange visits for Max's prospective owner to see him at the
pound were sadly unsuccessful. At one point, we offered to accommodate Max at our sanctuary to ensure his
welfare needs were met outside of the pound environment, an offer which ￿grettably, was declined by the council.
It is with deep regret, as animal welfare advocates, that we acknowledge the ordeal Max endured. A young,
innocent crossbreed puppy caught up in flawed legislation that fails to protect the most vulnerable. However, we
remain hopeful that his case has set an important precedent, showing that compassion and flexibility can prevail
and that not every case labelled under BSL must end in tragedy.
Max's story is a powerful reminder of what can be achieved when common sense. compassion and
collaboration unite the public and animal welfare organisations. We are proud to have played our part and wish Max
and Molly a lifetime of love and happiness together.
Principles of Care
All animals for adoption are neutered or spayed before they leave the Sanctuary if this is possible. If they are too
young to do this a voucher will be provided along with advice and instruction. The need to encourage neuteiing of
companion animals is an essential part of responsible ownership. All animals also receive their initial vacanation
before they leave. The voucher the adopters are given will also cover the ￿st of the semnd vaccination. We have
an agreement with our local vet to provide this seNice. All animals will be microchipped and this wtll be registered to
the new owner.
There are occasions when there is a need to foster certain animals in order for them to leave the sanctuary if it is
unlikely that they will find a home due to health or behavioural issues or are simply too sick or too old. A number of
these animals will benefit by being in a loving safe home environment. Wth the cats. issues such as HIV or FELV
are taken into account. The solution is to provlde support for their specific needs for adopters. This can be done in a
number of ways such as veterinary fees, medicines, help with medical procedures or special diets. These animals
will receive support for as long as it is needed.
While our main objective is to rescue and rehome cats and dogs, in reality this may not always be possible. A group
of the animals we rescue will remain at the Sanctuary and receive care for the rest of their lives. We have retained
small cohort of long stsy animals for some time. The staff and volunteers know them well and treat them with
respect and care. We also receive support for some of these long stay dogs from the general public and our

MIDANTRIMANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
members who sponsor kennels and individual dogs. For people who are unable to adopt because of social or
practical reasons this can be a satisfying commitment and we value their financial contributs"on.
On adoption of any animal we request that if the owners are no longer able to care for their pet, it will be retumed lo
us. This situation can be caused by bereavement, imprisonment, unexpected allergies, changes in tenancy
agreement (this has become more common re￿ntly) or illness and disability. We make no charge for this seNice.
The day to day care of the animals is provided by 14 full and part time staff and a group of dedicated volunteer5
(including agenGy staffj. As well as walking the dogs in the local area they use our modern enrichment centre for the
dogs. This facility was opened in 2022 and indudes a meet and greet area, a dedicated puppy unit. a living room
area, and exercise area for the dogs as well as a ￿nt garden for the cats. Volunteers also assist the staff in the
cattery and in general activities in the Sanctuary.
Outreach and fund raising
This year we have had over 3500 visitors to the Sanctuary. These comprised members of the general public,
corporate business groups, volurrteers as well as young people for work experience. There have been a number of
outreach events. This provides an opportunity to both give and reoive. We give information and guidance about
responsible ownership, pet care and animal welfare as well as offering a chancR to become practically involved in
work at the Sanctuary.
We value the support of our members, the local community and businesses who provide ServI￿S and funding.
We were invited to host fun pet shows at fairs in Antrim Castle Gardens, Randalstown and 8ally¢lare. We include
categories such as prettiest female, handsomest male, waggiest tail, the pet most like their owner and fancy dress.
Every animal will receive an award as well as a packet of poo bags. A good time is usually had by all.
We have had one of our fearless volunleers abseil down the Europa Hotell l These events help raise awareness of
our Charity, the work that we do and funds that are needed to help support this.
In October we hosted a group of young people from the Duke of Edinburgh Bursary Scheme to explain how we
could enrich the lives of the animals in the Sanctuary. We hosted a number of corporate volunteer days for local and
Belfast based businesses. We were very grateful for their help around the Sanctuary. We had a huge donation of 11
baths full of pet supplies from a local branch of a large bathroom supply company.
At present we have two shops based in Antrim and Larne. They make a large contribution to the funds needed to
run the Sanctuary. The shops sell good quality preloved {second-hand) clothing. shoes, bedding and various
household items at reasonable prices to the public. This in tum makes a contribution to the local economy as well
as to the Sanctuary. We support our local businesses such as our vet, the petrol stations and local shops.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financial Revièw
The Trustees confirm a deficit of net income over expenditure of £8,497. For the financial year, income was
£635,964 (202314.. £740,955}, a decrease of £104,991. This decrease is in the main attributable to donations and
legacies..
Total expenditure for the year was £844,481 (202314- £546,731 an In¢￿aSe of £97,730. This incrèase was due to
an increase in sanduary expenditure and running wsts.
Cash reserves (approximalely 6 months projected spend.} of £410,000 were maintained as a minimum baseline in
the accoLsnts during the financial year.
Given ongoing uncertainty within global financral markets the Trustees continued with a pragmatic approach to
investrnents during the financial year. Liquidity and maintaining cash reserves were considered of greater
Importan￿ in times of austerity, The Board approved a deasion to place £200,000 in fixed term interest bearing
accounts to ensure funds are obtaining a return, and were readily available should they be needed.
The worth of the organisation is £1,945,859 at the end of the financial year.
The main income streams for MAAS during the year weré charity shops sales, £218,678., and legacies, £227,494
(the streams providing £446,172 of the total income). Shop income increased from the previous year by an
amount of £34,427.
Thankfulty legacy income was re￿Ived, which helped mitigate against the challenges in our retail environment.
Higher than anticipated, the large legacy amoLsnt was re￿iVed with thanks by MAAS. Legacy income, although
unable to fully plan for, is used to supplement the organisation's reserve account which in turn funds the
development project and allows for cash reserves.
The legacy strategy continues with effective, but
compassionate, promotional inforrnation, engagement within memory donations and connection to local solicitors.
Membership of the Will to Give group ￿ntInueS with a Committee position held within the organisation to further
promote gÈfts in wlls.
General donations are seeing a continued decrease in retums, when compared to previous years. The context of
the cost-of-living crisis, inflationary increases, and a lack of Confidence in surplus personal cash are factors
contributing to this in the financial year. This trend affects almost all charities and may continue. The Trustees will
continue to monitor and find ways to mitigate and diversify income generation and find opportunities within current
challenges; as outlined in our new strategic plan.
The Trustees humbly highlight their gratitude to our supporters whose generosity ensure5 we meet our
organisational aims and objectives and public benefit. Our supporters allow us to be an organisation that can
progress. plan for the future, and financially thrive.
Elements of expenditure, such as staffing Costs, rent and heat and light all in¢rea$ed in the financial year and is
reflective of trends in the extemal environment.
Extemal economic factors necessitated an uplift in salaries, however investment in staff as the organisation's best
asset is recognised by the Trustees. The main building at MAAS is over ten years old and due to this will require
regular maintenance moving forwards.
While general running ￿sts increased to some degree it was the continued uplift in gas and electric process that
had the most impact both at the Sanctuary and the charity shops. A total of £38,062 was incurred which is accepted
as a reflection of the global market at the time, however cost saving measures were implemented in other
operational areas to reduce overall expenditure5.
During the finanaal year £20,007 was incurred on the new build development- which was fvlly funded through prior
years donations. Depreciation to the value of £62.260 was allowed for in the reporting period

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The organisation registered for VAT effective from 1 April 2022. comparative figures for the previous years are
inclusive of VAT. Irrecoverable VAT is included in the cost of the items reported in the finanaal statements.
MAAS has weathered the covid pandemic and a period of national austèrity over the past few years. However,
based on UK Government communicab'ons financial uncertainty will continue viith another 'difficutt period, expected
beyond the financial reporting year. The Trustees are mindful of the challenges presented by these developments
in the economic environmerrt. The Trustees will adopt a robust and sustainable management plan ensuring
alignment with financial for&asts while meeting organisational aims and objectives.
We anticipate the need for our rehoming services and Ca￿ for animals. as well as more challenging animals ¢oming
into our rAre. will not decrease and will continue to increase. This wtll result in ongoing assessments to ensure
income generation meets these growing needs. It is acknowledged that we are continuing into another difficult and
challenging environment and the need for financial management and, longer-temi strategic development, wtll be al
the forefront of the Trustees focus.
Risk Management
The Trustees have responsibility for ovèrsight of risk control within the organisation. Along with management
they review risks on a regular basis. Risks were addressed during each Board meeting, and aGtions taken to
mitigate or control these.
Plans for Future Periods
We are waiting for the impending appoinlment of our new CEO. We will be increasing our contact with the general
public and our members by returning to pr¢xluction of our newsletter a year. We will be increasing the days we
are open for visitors. This will increase access to the animals in the Sanctuary and hopefully increase adoptions.
Structure, governance and management
Charity Overview:
Mid Antrim Animal Sanctuary was incorporated in April 2017 as a company limited by guarantee under the
Companies Act 2006. It is a registered charity with the Charity Commission for Northem Ireland (R8gistration
Number.. NIC106779) and is recognised as a charity by HMRC (Charity Reference.. NIO1705). The principal
office is located at Hurtletoot House, 60 Greystone Road, Antrim, B T412QN.
Goveming Document:
As a Company Limited by Guarantee (Company Number.. N1645182), Mid Antrim Animal Sanctuary is
governed by its Memorandum and Artides of Association, which empower the charity to take any actions that
further its Gharitable objectives or are conducive to achieving them.
Charity's Structure:
In accordance with charity law. the charity is govemed by Trustees also serve, in a voluntary capacity, as the
company's directors. The Board of Trustees consists of a minimum of three and a maximum of ten members.
elected for a four-year tem with a maximum Servi￿ period of eight years.
The Board of Trustees of Mid Antrim Animal Sanctuary consists of dedicated individuals who oversee the
organisation's govemance and strategic direction. Elected by the Sanctuary's Members, their piimary role is to
ensure the sanctuary operates within its mission and Gomplies with legal and regulatory requirements while
providing financial oversight to build long-term stability.
The Trustees provide strategic leadership, ensuring the Sanctuary's continued growth and sustainability. Day-
t(Trday operations are delegated to the Centre Manager and staff, who are supported by a dedicated team of
volunteérs. Trustees se￿e on a voluntary basis. with no remuneration received during the year. Staff salaries
are reviewed annually, taking into account various factors.
As a company limited by guarantee, the organisation does not have share capital. Members, liability is limited
to a maximum of £1 each, covering any contributions required to address the Company's net assets or
liabilit16s upon winding up. The organisation is a voluntary subscriber to the Fundraising Regulator.

MIDANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Patricia Ball
lan Dodds
Stephen Kennedy
Freda Waite
Robin Bates
Danielle Hollinger
Bill Atkinson
Helen Kerr
Gillian Sts'rling
Andrew Godden
Andy Godden
Joanne Elizabeth Moore
Ruth Bowman Bayles
Zara Duncan
Vincent Heffron
Stephen Kennedy
Lynsay Ross McNeice
Margaret Elizabeth McNickle
Angus Moore
Appointed 24 November 2021, Resigned 11 November 2024
Appointed 24 November 2021, Resigned 8 December 2024
Appointed 24 October 2018, Resigned 22 April 2025
Appointed 23 October 2019, Resigned 15 August 2025
Appointed 20 December 2022, Resigned 19 November 2024
Appointed 20 December 2022, Resigned 10 January 2025
Appointed 1 May 2023, Resigned 11 November 2024
Appointed 9 June 2023, Resigned 15 August 2025
Appointed 10 July 2023, Resigned 5 December 2024
Appointed 24 April 2024, Resigned 8 September 2025
Appointed 17 February 2025, Resigned 8 September 2025
Appointed 8 September 2025
Appointed 8 September 2025
Appointed 8 September 2025
Appointed 8 September 2025
Appointed 8 September 2025
Appointed 8 September 2025
Appointed 8 September 2025
Appointed 8 September 2025
There were 12 meetings of the Trustees in the reporting period all meetings with a hybrid fomiaL
Appointment of Trustee5:
The Chairperson and Trustees are responsible for the recrurtment and selection of new Trustees as needed.
Trustees a￿ chosen based on the relevan¢e of their professional skills and their ability to contribute meaningfully to
the governance of the charity.
As part of the ￿¢ruitMent process, new Trustees are fvlly briefed on their legal obligations under charity and
company law, the Contents of the Memorandum and Articles of Association, the Board's derision-making processes,
the charity's financial performants, and other key policies and relevant information.

MIDANTRIM ANIMAL SANCTUARY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Audltor
In accordance vAth the company's articles, a resolution proposing that Corrigan CA Limited be reappointed as
auditor of the wmpany will be put at a General Meeting.
Disclosure of inforniats'on to auditor
Each of the trustees has confirmed that there is no information of whith they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confimied that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The trustees, report was approved by the Board of Trustees.
S Kennedy
Trustee
28 January 2026

MIDANTRIM ANIMAL SANCTUARY
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees. who are also the directors of Mid Antn'm Animal Sanctuary for the purpose of company law, are
responsible for preparing the Trustees. Report and the financial statements in accordan￿ with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the Charity and of the incoming resources and application of resources, including the
income and expenditure, of the charitable ￿rnpanY for that year.
In preparing these financial ststements. the trustees are required to..
select suitable accounting policies and then apply them consistently.,
- observe the methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudènt",
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disdosed and explained in the financial statements- and
prepare the financial statements on the going concem basis unless it is inappropriate lo presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disdose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hen￿ for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
10-

MIDANTRIM ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY
Oplnion
We have audited the financial statements of Mid Antrim Animal Sanctuary {the 'charity') for the year erKled 31 Mar¢h
2025 which comprise the statement of financial activities, the balanrE sheet. the statemènt of cash flows and notes
to the financial ststements, including significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounts'ng Standards, induding Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
'We conducted our audit in accordan￿ with International Standards on Auditing (UK) (ISAS (UK)) and appliGgble
law. Our responsibilities under those stsndards are further described in the Auditorfs ￿spOnSibl11¢1eS for the audit of
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in ac￿rdanCe with these requirements. We believe
that the audrt evidence we have obtained is SLffi¢ient and appropriate to provide a basis for our opinion.
Conclusions relating to going con¢em
In auditing the financial statements, we have conduded that the Irustees, use of the going concern basis of
accounting in the preparation of the financtal statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast signifi¢ant doubt on the charity's ability to ¢ontinue as a going
COn￿M for a period of at least twelve months from when the financial ststements are aLrthorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the
relevant sections of this report.
Other Information
The other information comprises the infomab'on in¢luded in the annual report other than the financial statements
and our auditorfs report thereon. The trustee5 are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
othenmise explicitly stated in our report, we do not express any form of assurance condusion thereon. Our
responsibility is to read the other information and. in doing so. consider whether the other information is materially
inconsistent with the financial statements or our knowtedge obtained in the course of the audit, or otherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have perfomied. we ¢ondude that there is a material misststement of this other infomiation,
Y￿ are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters proscribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees, report for the financial year for which the financial statements are
prepared, which indudes the dire¢tors' report prepared for the purposes of company law, is consistent with the
financial statements., and
the directors, report included within the trustees, report has been p￿pared in accordan￿ with applicable legal
requirements.
11

MID ANTRIM ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY
Matters on which we are requlred to raport by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit. we have not identified material misstatements in the directors, report included within the trustees. report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the
Charities Act {Northern Ireland) 2008 requires us to report to you if, in our opinion..
adequate accountin9 records have not been kept. or returns adequate for our audit have not been received
from branches not visited by us,. or
the financial statements are not in agreement with the accounting records and returns,- or
certain disclosuos of trustees, remuneration specified by law a￿ not made,. or
we have not received all the information and explanations we ￿qUIre for our audit., or
the trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
e￿or. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern. disclosing. as applicable, matters related to going con￿rn and using the going
conorn basis of accounting unless the trustees either intend to liquidate the charitable compary or to ￿ase
operations, or have no realistic alternative but to do so.
Auditorfs responsibilitias for the audit of the financial ststsments
Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit Conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence
the economic decisions of users taken on the basis of these finanaal statements.
The extent to which our procedures are capable of deteding irregularities, including fraud, is detailed below.
As part of our audit in accordance with ISAS (UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than one resulting from error, as fraud may involve collusion,
forgery, intentional omissions , misrepresentstions, or the override of intemal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of
the internal control.
Evaluate the appropriateness of accounting poliaes used and the ￿asonab[eness of accounting estimates
and related disdosur8s made by the trustees.
12-

MID ANTRIM ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY
Use of our report
This report is made solely to the company's members. as a body, in accordance with section 65 of the Charities Act
(Northem Ireland) 2008.. Our audit work has been undertaken so that we might State lo the company's members
those matters we are required to state to them in an auditorfs report and for no other purpose. To the fvllest extent
pemiitted by law, we do not accept or assume responsibility to anyone other than the company and the company's
members as a body, for our audit work, for this report, or for the opinions we have fomed.
MrAidan Corrigan (Sen
or
tstutory Auditor)
for and on behalf of Coffigan CA Limited
28 January 2026
Chartered Accountants
Statutory Auditor
24 Greystone Road
Antrim
N Ireland
BT412QN
13-

MID ANTRIM ANIMAL SANCTUARY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restrictsd
fund$
funds
2025
2025
Totsl Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and legacies
Other trading actiwties
Invèstments
other income
346,713
286,307
2,944
346,713
286,307
2,944
465,394
266.689
465,394
266,689
8,872
8,872
Total Income
835,964
635,964
740.955
740,955
Expenditure on:
Raising fijnds
Charitsble activities
451
643,130
451
644,010
2.695
544.036
2,695
544,036
880
Total exponditure
643,581
880
644,461
546,731
546.731
Net incomo1(ex￿nd1tureTr and
movement in funds
{7,617)
(880)
{8,497)
194.224
194,224
Rpconciliation of funds:
Fund balances at 1 April 2024
1,903,629
50,727 1,954,356
1,709.405
50,727 1,760,132
Fund balances at 31 March
2025
1,896,012
49,847 1,945,859
1,903,629
50,727 1,954,356
The statement of financial activitie5 indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
14-

MID ANTRIM ANIMAL SANCTUARY
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notss
Fixed assets
Tangible assets
14
1,116,884
1,154,939
CuThent assets
stocks
Debtors
Cash at bank and in hand
15
16
3,286
20,208
832,347
2,370
27.004
797.631
855,841
827.005
Creditors: amounts falling due wtthin
one year
18
(26.866)
(27,588)
Net current assets
828.975
799,417
Totsl assets less current liabilitles
1,945,859
1,954,356
Income funds
Restricted funds
Unrestricted funds
19
49,847
1,896,012
50.727
1.903.629
1.945,859
1.954,356
The company is entided to the exemption from the audil reqU1￿ment contained in section 477 of the Companies Act
2006, for the year ended 31st March 2025, although an audit has been carried out under $ection 65{2) ofthe
Charities {Accounts and Reports) Regulations (Northern Ireland) 2015. No members have required the company to
obtain an audit of its accounts for the year in accordance with section 476 of the Companies Act.
The trustees acknowledge their responsibilits.es for complying with the requirements of the Companies Act 2006 with
resped to accounting records and the preparation of financial statements.
These financial ststements have been prepared in accordance with the provisions applicable to Companies subject
to the small companies, regime.
The financial statements were approved by the Trustees on 28 January 2026
J Elizabeth Moore
Trustee
J r4oo)fe
S Kennedy
Trustsa
Company registration number N1645182 (Northem Ireland)
8L4
15-

MID ANTRIM ANIMAL SANCTUARY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating actlvltles
Cash generated from operations
24
55,944
256,801
Investing activities
Purchase of tangible fixed assets
Investment income received
(24,205)
2,944
(388,465)
Net cash used in investing activities
(21.261)
(388,465)
Net cash used in financing activities
Net increasel(decrea$e) In cash and cash
equlvalents
34,683
(131,664)
Cash and cash equivalents at beginning of year
797,619
929.283
Cash and Gash equivalents at end of year
832,302
797,619
Relating to:
Cash at bank and in hand
Bank overdrafts induded in creditors payable
thin one year
832,347
797,631
(45)
(12)
16-

MIDANTRIMANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting poliGies
Charity infomiation
The charity is a public benefit entity and a private company limited by guarantee. registered in Northem
Ireland and a registered charity in Northern I￿13nd. The address of the registered office is 60 Greystone
Road, Antrim, BT412QN.
1.1 Accounting convention
The financial statements hav8 been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ('FRS 102°} and the Charities SORP 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to ¢harities preparing their accounts in accordance with the Financial
Reporting Standard applicablé in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial ststements have been prepared under the historical cost convention, as modified to include the
revaluation of freehold properties and to include investrnent properties and certain financial instruments at fair
value. The prinapal accounting policies adopted are set out below.
1.2 Going concem
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their Charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Designated funds are unrestricted funds eamiarked by the trustees for particular futu￿ project or
commrtment.
17-

MIDANTRIMANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policle$
(Continued)
1.4 Income
All incoming reSoUr￿S are included in the statement of financial activities when entitlement has passed to the
charity., it is probable that the e¢onomiG benefits associated with the transaction will flow to the charity and the
amount can be reliably measured. The following specific policies are applied to particular categories of
income".
income from donations or grants is recognised when there is evideno of entitlement to the gift,
rEipt is probable and its amount can be measured reliably. Cash donations are recognised on
receipt. Other donations are recognised once the charity has been notified of the donation, unless
performan￿ conditions require deferral of the amount. Income tax recoverable in relation to
donations received under Gfft Aid or deeds of covenant is recognised at the time of the donation.
legacy income is recognised on re￿Ipt or othewse if the charity has been notified of an impending
distribution, the amount is know and the receipt is expected. If the amount is not known. the legacy is
treated as a contingent asset.
stock of donated goods has no replacement cost and therefore has no value to the charity until sold.
Incoming resources from non-exchange transadions are reGognised when the donated donated
goods can be measured reliably and when consideration is given to the benefits and costs. No
amounts are induded for the contribLrtion of general volunteers.
1.6 Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is classtfied under headings of the statement of financial activitie$ to which it
relates-.
expenditure on raising funds indudes the costs of all fundraising actiVFties, events, non-charitable
trading activities, and thè sale of dona16d goods.
expenditure on charitable activities indudes all costs incurred by a charity in undertaking activities
that further its charitable aims for the benefit of its beneficiaries, including those support ¢osts and
costs relating to the govemance of the charity apportioned to Charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable activities.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the followtng bases..
Premises
Plant and equipment
Fixtures and fittings
Motor vehicles
4% straight line
10% straight line
15% reducing balance
20% reducing balan
The gain or loss arising on the disposal of an asset is determined as the difference between the sale pro￿edS
and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7 Impainnent of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the rewverable amount being
estimated where such indicators exist. Vlthere the carrying value exceeds the recoverable amount. the asset is
impaired accordingly. Prior impaimients are also ￿VieWed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an
individual assets an estimate is made of the recoverable amount of the cash generating unit to which the
asset b6longs. The cash generating unit is the smallest identifiable group of assets that includes the asset and
generates cash infiows that largely independent of the cash inflows from other assets or groups of assets.
18-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.8 Stocks
Sanctuary stocks are stated at the lower of cost and net realisable value. Net realisable value is the estimated
selling price less all estimated costs of completion and costs to be incurred in marketing, selling and
distribLrtion.
Shop stock of donated goods has no repla￿ment cost and therefore has no value to the charity until sold.
Incoming resources from non-exchange transactions are re¢ognised when the donated goods can be
measured reliably, and where consideration is given to the benefits and costs.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
wsthin borrowings in current liabilities.
1.10 Financlal instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instrument$ are recognised in the charity's balan￿ sheet when the charity becomes paty to the
contractual provisions of the instrument.
Financi81 assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to reali$e the asset and settle the liability simultsneously.
Baslc financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction Costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts dis¢ounted at a market rate of interest. Financial assets
dassified as receivable wthin one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transactton, where the debt instrument is measured at the present
value of the future payments discounted at a markel rate of interest. Financial liabilities classified as payable
wtthin one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are Glassified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade Creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are dere¢ognised when the Charity's contractual obligations expire or are discharged or
cancelled.
19-

MIDANTRIMANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
(Continued)
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are ￿COgnised immediately as an expense when the charity is demonstrably committed
to temiinate the employment of an employee or to prowde termination benefits.
1.12 Limited by guarantee
The Charity is a company limited by Guarantee and has no share capital. In the event of the charity being
wound up. the liability in respect of the guarantee is limited to £1 per member of the charity.
Critical accounting estimates and judgements
In the application of the charity's accounting policies. the trustees are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experien￿ and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects l)oth current and future
periods.
Donations and legacios
Unrestricted Unrestricted
funds
funds
2025
2024
Donations and gifts
346,713
465.394
Donations and gifts
Collection Boxes
Donations
GiftAid
Membership
Legacies
Sponsorship
5,682
79,509
10,406
21,382
227,494
2,240
5,838
96,819
10.487
25,360
324,815
2,075
346,713
465,394
-20-

MIDANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Other trading activities
un￿StriCted Unrestri¢ted
funds
funds
2025
2024
Fundraising events
Shop income
Sanctuary Receipts
Conference Room Hire
15,100
218,678
49,421
3.108
31,714
184,251
46,796
3,928
Other trading activities
286,307
266,689
Income from Investments
Un￿trIcted Unrestricted
funds
funds
2025
2024
Interest re￿1vable
2,944
Other income
Total Unrestricted
funds
2025
2024
Insurance Claims
8,872
Expenditure on rai8lng funds
un￿striCted Unrestrlcted
funds
funds
2025
2024
Fundraising and publicity
Seeking donations. grants and legacies
451
2,695
21

MIDANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities
Charitable Charitable
Activities
Activities
2025
2024
Animal Sanctuary
Charity Shops
129,855
52,048
128,388
39,115
181,903
167,503
Share of support costs (see note 10}
Share of governance costs (see note 10)
455,768
6,339
372.197
4,336
644,010
544,036
Analysis by fund
Unrestricted funds
Restricted funds
643,130
880
544,036
644,010
544,036
-22-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on Raising Funds & Charitablo Activities
Animal
Sanctuary
Charity
Fund
Shops Raising
Total
2025
Total
2024
Support
Wages
Vet Fees
Depreciation
Rent
Rates
Heat & light
PnntinglStationerylAdvertising
Computer expenses
Animal Feed
Insurance
Repairs & Maintenance
Sundry
Subscriptions
Accountancy & Audit
Telephone
Cleaning
Travel
Direct Costs
Vehide Expenses
Dog Expenses
Function & Event Expenses
Leasing
Credit Card Machine
Health & Safety
R￿ruitrnent Expenses
Canteen
Bank Charge5
Professional Fees
Conference Room Expenses
Opening Stock
Closing stock
Irrecoverable VAT
340,170
340,170
53,241
62,260
27.953
920
38,062
6,109
4.686
13,113
12,658
24,021
2,867
3,809
3,860
5,757
6,709
4.108
2,935
1,016
5,843
451
1.983
987
2,530
245.387
66,364
62,039
24,955
2,682
32.700
8,771
3,425
6.523
11.356
22.828
1,633
4,616
3,180
5,233
3.137
1,224
830
3,810
4,360
2,695
53,241
62,260
27,953
920
30,362
7,700
30
6,079
4,686
13.113
8,710
1,423
7.175
831
2.525
16,846
2,036
1,702
3,860
2,107
5,589
168
2,279
1,337
1,394
4,430
2,771
1,541
1,016
5,843
451
1,983
987
811
178
10.425
574
667
4,311
1.293
2,200
(2,370)
10,914
2.530
810
810
1,503
2,479
1.776
2,370
{3,286)
12,761
771
732
2,479
1,776
2,370
(3,286)
12,781
129,855
52,048
451
462,107
644,461
546,731
-23-

MIDANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Support costs
Support Govemance
Costs
costs
2025
Support Govemance
costs
costs
2024
Staff costs
Depreciation
Irrecoverable VAT
Sundry
Cleaning
Repairs & Maint8nance
Computer Running
Subscnptions
Business Insurance
Bank Charges
Printing. Stationery &
Advertising
341,711
62,260
12,761
2,036
4,430
16,846
4,686
1,702
2,525
732
341.711
62,260
12,761
2,036
4,430
16.846
4,686
1,702
2,525
732
256,195
62,039
10,914
1.030
3,137
21,540
3,425
2,261
2,606
355
256,195
62,039
10,914
1,030
3.137
21,540
3,425
2,261
2,606
355
6,079
6,079
8,695
8.695
Audit fees
Legal and professional
3,860
2,479
3,860
2,479
3,160
1,178
3.160
1,176
455,768
6,339
462,107
372,197
4,336
376.533
Analysed between
Charitsble activities
455,768
6.339
462,107
372,197
4,336
376,533
G0Veman￿ costs includes payments to the auditors of £3,860 {2024.' £3,160) for audit fees.
11 Net movement in funds
2025
2024
The net movement in funds is stated after ¢hargingl{crediting)".
Fees payable for the audit of the charitys financial statements
Depreciation of owned tangible fixed assets
3.860
62,260
3.160
62,039
12 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Total
11
12
Employment costs
2025
2024
Wages and salaries
272,225
245,387
-24-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employees
{Continued)
There We￿ no employees whose annual remuneration was more than £60,000.
13 Taxation
The charity is exempt from taxation on its activtties because all its income is applied for charitable purposes.
14 Tangible fixed assets
Prgmlsfrs
Plant and F￿ureS and
qulpment
fitting$
Motor
vehlc19S
Total
Cost
At 1 April 2024
Additions
1,387,049
20,007
36,483
58,571
4.198
21,539 1,503,642
24,205
At 31 March 2025
1,407,056
36,483
62.769
21,539 1,527,847
Depreclation and impairnient
At 1 April 2024
Depreciation charged in the year
261,789
56,282
25,732
2,150
46,834
2,390
14,348
1,438
348,703
62.260
At 31 Ma￿h 2025
318,071
27,882
49,224
15.786
410,963
Carrying amount
At 31 March 2025
1,088,985
8,601
13,545
5,753 1,116,884
At 31 March 2024
1,125,260
10,751
11,737
7,191
1,154.939
15 Stocks
2025
2024
Raw materials and consumables
3,286
2,370
16 Debto
2025
Amounts falling due wlthin one year:
2024
Trade debtors
Other debtors
1.702
18,506
4,449
22,555
20,208
27,004
-25-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Loans and overdrnfts
2025
2024
Credit Card
45
12
Payable WFthin one year
45
12
18 Creditors: amounts falling due within one year
2025
2024
Notes
Bank overdrafts
Other taxation and social security
Trade creditors
Other Creditors
Accruals and deferred income
17
45
12
5,060
19,336
23.011
475
3,335
3,180
26,866
27,588
19 Restricted funds
The restrided funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to spe¢ific condits'ons by donors as to how they may be used.
At 1 April
2024
Resources At 31 March
expended
2025
50,727
(880)
49,847
Prnvious yaar:
At 1 April
2023
Resourc8s At 31 March
expended
2024
50,727
50.727

MIDANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which havè been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
General funds
1,903.629
635,964
(643,581)
1,896,012
Previous year:
At 1 April
2023
Incomlng
resources
Resources At 31 March
expended
2024
General ftjnds
1,709,405
740,955
{546,731)
1,903.629
21 Analysis of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Totsl
2025
At 31 March 2025:
Tangible assèts
Current assetsl(liabilities)
1,116,884
779,128
1,116,884
828,975
49,847
1,896,012
49,847
1,945.859
UnRstricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current assetsl(liabilities)
1,154,939
748,690
1,154,939
799,417
50,727
1,903,629
50,727
1,954,356
22 Events after the reporting date
Since the year ending five trustees have resigned. The reasons for resignations included retirement, time
commitments and differing perspectives on governance matters. Since the year end there have been eight
trustees appointed.
Redundancy payments of £69,059.55 have been made Sin￿ the year end to three employees.
-27-

MIDANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Related party transactions
Robin Bates who was a trustee up until he resigned on the 18th November 2024 provided services to the
value of £1,400.
24 Cash generated from operatlons
2025
2024
(Deficit)Isurplus for the year
(8,497)
194,224
Adjustments for".
Investment income recognised in statement of financial activities
Depreaation and impainnent of tangible fixed assets
(2.944)
62,260
62,039
Movements in working capital".
{Increasel in stocks
Decreasel(increase) in debtors
(Decrease)fincrease in creditors
(916)
6,796
(755)
(170)
(13,946)
14,654
Cash generated from operations
55.944
256,801
25 Analysis of changes in net funds
The chartty had no material debt during the year.
26 Movoment in Funds
Fund
At 01104124
Incoming
Resources
Resources
Expended
Transfers
At 31103125
Restricted
Field Development Reserve
Unrestricted - operational
Unrestricted - general
50.727
(880)
49,847
1,903,629
635,964
{643,581)
1,896,012
1,954,356
835,964
(644,461)
1,945,859
-28-