Animal Rescue Centre- Arbroath SCIO
TRUSTEES, ANNUAL REPORT
AND FINANCIAL STATEMEwrs
For Ihe period 111 December 2024- 301h November 2025
Scottish Charitable Ineorporaled Or%9D1￿1Ion 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 B￿anCeS
Notes
8-10
Page I

Animal Rescue C¢ntre - Arbroath SCIO
Annual Report & Financial Statements
For the period I si DeCem￿r 2024 to 30 November 2025
TRUS"I"EES' ANNUAL REPORT
The trustees are pleased to p￿sent 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 Re￿ue Centre - Atbroath SCIO
Annual R¢port & Financial Statements
For the p¢riod I st DeCern￿r 2024 to 30 NOVem￿r 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 tr￿st¢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 Tn￿ees. Truslees
can be coopted throughout the year.
OrganS$ation Struetu
The structure of the charity consists of:_
Members- who may attend the annual 8enernl meeting and any special meeling. The mem1￿rS elect from
themselves a board of truslees
Board of trustees- which hold regular meetings between annual g¢n¢rnl m¢¢tings. and generally controls
and sup¥rvises the activities of the charity, in particular, the trustees are rcswJnsibl¢ for monitoring the
financial affairs of ihe group.
Volunteers- People who are willing to provide a service and time to the charity.
0￿ECriVEs & A￿1VITIEs
The organisatio￿$ 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 th￿e months of annual eX￿￿llUTe 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 Ex*miner
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 dI￿lOsureS 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
FurKlral￿ng 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￿ kti*llies
Fundraisr*J
15.276
433
2C(J
15,909
15,276
433
21x1
15,909
17,529
811
18,340
TOT￿ PAI7ENTS
SUrp￿s/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
Surp￿￿08fiCit
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 T￿￿teeS 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 & T￿￿teeS 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 pun￿se.
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 tn￿e¢& 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
u￿r￿trIcted
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