Animal Rescue Centre- Arbroath SCIO TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMEwrs For Ihe period 111 December 2024- 301h November 2025 Scottish Charitable Ineorporaled Or%9D11Ion SC04701M Animal Rescue Centre - Arbroath OSCR Chm Regulat(
Animal Rescue Centre- Arbroath SCIO Annual Report & Financial Statements For the p¢riod I st December 2024 10 30 November 2025 CONTENTS PAGE Index Page Trustee Annual Rewrt 24 Independent Examiners Report Statement of Receipts and Paym¢nts statement of BanCeS Notes 8-10 Page I
Animal Rescue C¢ntre - Arbroath SCIO Annual Report & Financial Statements For the period I si DeCemr 2024 to 30 November 2025 TRUS"I"EES' ANNUAL REPORT The trustees are pleased to psent their retx>rt and financial statements together with the independent examin¢rs report for the period ¢nd¢d 30 Novemkr 2025. Charity Nxme Also known as Animal Rescue Centre- Arbroath SCIO ARC - Arbroath SCIO Charity Number SC047000 Prin¢ipAI Address Animal Rcscue Centr¢ - Arbroath SCIO 15 Kinaldie Holdings Arbroath DDII SSH Current Trujtees Kenna Smith l.ouise Proctor lryiona I'homson Debra Pinfold Aislinn Patrick Vikki Culley Lisa Lawrence Suzy Black Others in the period Pauline Ramage Sarah Young Independent Examiner Susan Godsall ACIE 35 Keptie Road Arbroath Angus DDI13EF ?{)d4all li hotmail.com 07894102025 Page 2
Animal Reue Centre - Atbroath SCIO Annual R¢port & Financial Statements For the p¢riod I st DeCernr 2024 to 30 NOVemr 2025 TRIJ8TEES' ANNUAL REPORT STRUCTURE GOVERNANCE AND MANAGEMENT Governing Document Animal Rescue cent - Arbroath is a Scollish Charitsble In¢orp)rated Organisation (SCIO) and have been regist¢r¢d &s a SCIO from 21 NovemiKr 2016. The clkarity ha5 a SCIO conslitulion in place for the running of the charity. Appointment of Trustees At the Annual Generdl Meeting all of charity trst¢eS rnust retire from office they will -eleCted unless there are reasons within the Conslitution. The trustees elected at the Annual General Meeting will then be added to the Trustees Itsting. The office bearers are elected from among the Tnees. Truslees can be coopted throughout the year. OrganS$ation Struetu The structure of the charity consists of:_ Members- who may attend the annual 8enernl meeting and any special meeling. The mem1rS elect from themselves a board of truslees Board of trustees- which hold regular meetings between annual g¢n¢rnl m¢¢tings. and generally controls and sup¥rvises the activities of the charity, in particular, the trustees are rcswJnsibl¢ for monitoring the financial affairs of ihe group. Volunteers- People who are willing to provide a service and time to the charity. 0ECriVEs & A1VITIEs The organisatio$ purposes are:. The advancement of animal welfare. primarily by operatin8 and animal reKue centsr for animals that have been abandoned or given up Th¢ Association's objectives are to: Provid¢ help for owners with a change of circum5tance5 preventing them keeping their animals. also hclping abandoned, lost or stray animals within Tayside and Angus when required. This will, for the mosl part. involve shelter, food, exercise, and any veterinary Ca or treatment required Provide emotional suptx)rL affection and comfort to all animals in its care. where p>ssible Train and socialise with other animals. where appropriate and Re-home appropriately all animals that come into its care Help and advise police, I(al authority agencies. other organisations and community groups as appropriate Maintain the life of any animal unless there are exceptional re- such a dog attacking or biting volunteers. members or members of the public. The decision to put down an animal (end its life) can only be taken by th¢ management committ¢¢ in nsulL2110 wh¢re appropriate. with a veterinary surgeon. Pa8e 3
Animal Rescue Centre - Arbroath SCIO Annual Report & Financial SL2temcnts For the period I si December 2024 to 30 November 2025 TRUS'I'EE'S ANNUAL REPORT ACHIEVEMENTS & PERFORMANCE During the year there have been many animals hel& ple find below a list of the animals r¢-homed:. Dogs 19 Rabbits 9 Guinea Pigs 21 Rats8 Chinchilla I Hamster I Gerbils 2 African Grey Parn)t I Conure 2 Budgiies 4 There have been improvements to the facililies including. building a f(x)d near the burrow (rabbil and biuinea pig building). insulation of the small animals floorinb) and creating a dedicaied isolation room. An area for scenl work w&s also established. and herbs were grown for the rabbits and guinea pigs. We hav¢ volunteers from several local businesses who have provided help with ongoing maintenance whi¢h h&s been b?iven without any cosl lo th¢ charity. Wc have had several children visiting the centre to learnlhelp with the small animals from local schools. FINAN IAL REVIEW The results. for the pcriod are s¢t out in the attached accounts. The total incorne for the year is £19,624 {2024 £21,145). The totsl exp¢nditure is £15.859 (2024 £18.340). The results show a surplus of £3.765 (2024 sutplus of £2.805). l.eaving unrestricted fwids of £10.522 (2024 £6,757). RESERVES POLICY The truslees believe that the months of annual eXllUTe is an appropriate level of reserves on order to cover the liming diiferences between receipts and payments and io allow for any uncxp¢cted items of expenditure. APPROVAL This report was approved by the trusltts on the 30th ofAugusi 2026 and signed on their behalf by: (J .&. ZL Debra Pinf Dat¢ Animal Rescue Centre- Arbroath SCIO- SC047000 Page 4
Animal Rescue Cenlre- Arbroath SCIO- SC0471MM) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report on th¢ accounts of the charity for the period I" Decemb¢r 2024 to 30 November 2025 which are sel out on pagies 6-10. Rejpective r¢spoDsibilitiu of Trusle¢8 and Exminer The charily's Trustees are responsibl¢ for the preparalion of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Aci 2(K)5 and the Charities Accounts (Scotland) RegTulations 2006. Th¢ charity Truslees consider thai the audit requiremenl of the Regulation l O(1 ) (d) of the Accounls Regulations does twl apply. It is my responsibility to examine the accounts &s required under section 44(1) (c) of the Act to state whether particular matters have Come lo my attention. Basis of Independent Examiner's StatemeDI My examination is carried out in accordanc¢ with Regulation I l of the Charities Accounts (Scoiland) Regiulations 2006. An cxamination includes a review of the accounting7 records kept by the charity and a comparison of the accoun1.% pr¢senled with thos¢ records. It also includes consideration of any unusual items or dIlOsureS in the accounts, and seeks explanations from the Trustees concerning any such matlers. The procedures undertaken do not provide all ihc evidence thal would be required in an audil, and conbequently I do not express and audit opinion on the view given by the accounts. Independent Examiner's Staternenl In the Cour of my examination. no matter bas come to my ttentlon l. Which gives m¢ reasonable cause to believe thal in any material respect the following r¢quirements have not been mel: . To keep accounting records in accordance with Section44 (1) (a) or ihe 2005 Act and Rebyul4ltii)n 4 of the 2006 Aclounls RegFul*ltions, and - To prepare accounts with accord with the accounting reLord and comply with Regulation 9 of the 2006 Accounts Regulation5. 2. To which, tn my opinion. attention should be dra in ord¢r enable a proper understanding of the Accounts to be reached. Independent Examiner 3d0 Date of signing Susan Godsall ACIE Independent Examiner 35 K¢ptie Road Arbroath Angus DDII 3EF Page 5
Animal Rescue Centre - Arbroath SCIO Annual Report & Financial Statements For ihe period I st December 2024 to 3 November 2025 STATEMENT OF Rt.CEIPTS & PAYMENTS 2025 Unrfjstri¢tod Totsl Total Recelpts Donations FurKlralng ActiTrAbes Cth6r Charitsbkn A£tiMilias TOT RECEPT8 10,626 5,303 3,745 19,674 10,626 8,850 9,635 3,745 19,674 21,145 Payrnents charItsb ktillies FundraisrJ 15.276 433 2C(J 15,909 15,276 433 21x1 15,909 17,529 811 18,340 TOT PAI7ENTS SUrps/DefiCit 4765 Page 6
Animal Rescue Centre - Arbroath SCIO Annual Report & Financial Ststements For the period I st DLccmkr 2024 to 3 November 2025 STATEMENT OF BALANCES 2024 Unre8trthd TcAal Totsl Funds Reconclllatlon Bal#n¢¢ as at 1 Dec 6.757 6.757 3,952 Surp08fiCit 3,765 2,805 10.522 Balances Bank Cash 10,414 10,414 6.842 -85 6,757 10,$22 10,522 These accounts were approved by the TteeS on the 30 of August 2026 and signed on their behalf by.. Debra Pinfold JftsJ Date Animal Reseuf Cenlre SCIO- SC0471JOO Pag¢ 7
Animal Rescue Centre - Arbroath SCIO Annual Report & Financial Statements For th¢ period I st Dec¢mkr 2024 to 30 NovemlKr 2025 NOTES TO THE ACCOUNTS I. BvdSRS of Preparntion I'hese accounts bav¢ b¢¢n pr¢pared on the Receipts and Payments b&sis in accordance with: a) The Charities & TteeS Investment (Scotland) Acl 2(K)5 b) The Charities Accounts (Scotland) Regulations 2(K)6 (&8 amended). 2. Fund Accounting a) Unrestricied funds are those that may used at the discretion of the committee in furtherance of the objects of the charity. b) Restricied funds are those that may only k used for specific purposes. Restrictions arise when S¢Ir1ed by the donor. or when funds are rnised for a srrtific punse. c) Any purwses are sel oui below in the further not¢s 3. Taxation a) The Charity is not liable to COryM)ralion tax or wita] gains l&x on its charitable activities b) The charity is not registered for VAT. thus all costs are shown inclusive of VAT charged. 4. Tr•n$aetiony with trusttts gnd related p*rtie8 a) No remun¢ration w&8 paid to tne¢& or any persons Connect with them during the year (2024-2025:£nil) b) No travellingF expenses were reimbursed to tntsiees this year or last annual period. ¢) There are no staff members or trustees who are paid. Page 8
Animal Rescue Centre - ArbToath SCIO Annual Report & Financial Statements For the period I st December 2024 to 3 November 2025 NOTES TO TFIE ACCOUNTS cont'd 5. Donations urtrIcted Funds Total Total 2025 2024 Small donations 10,626 10.626 8050 10.626 10.626 8050 6. Other charilable Ydctivities Unrestricted Funds Totsl Total 2025 2024 Adopiion Fees 3.745 3.745 2.660 3,745 3,745 7. Cost of Ch*ritYdble Activities Unr¢stri¢led FuDd$ Tolal 2025 Total 2024 Concert Payments Rent Fuel Vel Fees F.lectricily Insurance General Expense5 Animal Food Office/ARC Equipmenl Postage & Stationery Repairs & Maintenance 6.150 717 3.908 1,943 1,135 6,150 717 3,IA18 1,943 1,135 5,925 1.156 604 562 438 681 221 428 428 180 513 180 513 15276 15276 17J29 Page 9
Animal Rescue Centre - Arbroath SCIO Annual Rewrt & Financial Stsiemenls For the eriod I st Dccember 2024 10 30 November 2025 NOTES TO THE ACCOUNTS wnl'd Movement in Funds Asat 01112r2024 As8t 3011112025 Receipts PaymeDts Unrestricted Funds GenerAI fund 6.757 19.674 15,909 10522 Total unreslrieled funds 19.674 15,909 IOJ22 Restricted Funds (none) Total restricted funds Total Funds 6,7S7 19,674 15,909 IOJ22 Purpose of Funds General Fund Unrestricted funds for aDy charitable purpose Re5tri¢ted Fund Restrieted fund for restricted spending wbether from Funder or fundraising Page 10