The Trustees present their annual report and financial statements for the year ended 31 December 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Trust's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
The objectives of the charity are to promote the welfare of animals by:
Rescuing abandoned unwanted, ill-treated and neglected animals
Having a call out rescue service for injured and orphaned wildlife
Caring for these animals and providing them with all necessary veterinary attention and hospitalisation until they can be re-homed or rehabilitated into the wild
Spaying, neutering and micro-chipping animals in the Trust's care and providing financial assistance to people of limited means to spay and neuter their pets, thereby lessening the number of unwanted animals
Granting Aid to other organisations and individuals’ requests for neuter assistance where deemed appropriate
Maximising the number of animals we can help by improving and developing the Centre
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake.
Approach to fundraising
The Kit Wilson Trust receives no government funding and relies entirely on voluntary support to continue our work. Our fundraising conforms to recognised standards which protect the general public and ensure that our supporters are satisfied with communication that they receive from us.
We fundraise in a number of different ways.
We have a core group of volunteers many of whom help at events or organise events on behalf of the Trust.
We raise funds from our three shops which sell mainly donated goods.
We ask our supporters to consider including a gift to the Trust in their will.
On adoption or surrender of an animal the people involved are asked if they would like to leave a donation to the Trust.
A number of people donate to us regularly by Bankers Order. This includes animal sponsorship.
We comply with the General Data Protection Regulation by asking our supporters if they are happy to continue being contacted by the Trust.
Any fund-raising complaints received are discussed in full at our Trustee Meetings, logged and dealt with promptly.
Volunteers
The Trust is very fortunate to have hard working and dedicated volunteers. These volunteers work in the shops, walk dogs, socialise cats, help at the Centre, assist at fundraising events and answer telephones.
The volunteer application forms include the details and responsibilities for the particular voluntary work applied for. All volunteers are also asked to complete a data protection form. A list of all volunteers, including volunteers at the shops, has been compiled to ensure that they all sign data protection forms.
Volunteer application forms continue to be received and the applicants have been informed that their details will be held on file with their agreement. Potential volunteers will be contacted and invited to an in person meet and greet.
Identity tags have been made and will be given to all volunteers handing out food appeal boxes to the various shops and businesses.
Mr Lakin has prepared a volunteer application form aimed at people who would like to volunteer in either of our three shops.
The first meeting to discuss the new website was held on 8th February with Matt Turner from Creative Pod. The Trustees agreed to engage Matt Turner for full branding and website design. The Trust’s needs and wishes for the new website were discussed so that step 1 “wire framing” could begin. A note was added to the existing website advising that a new website was being designed. Work and meetings continued throughout 2024 with the aim to have the new website completed in time for our 50th anniversary in 2025.
The Trust has a following on Facebook with a growing group of over 2,600 'friends'. The addition of a Facebook Page with 6,800 likes and 7,600 followers allows us to reach a wider audience. Some posts reach an audience of 20,000 and in any one month can have 88,000 views. This enables us to highlight animals needing homes, fundraising events, news and other information. We encourage our supporters to post photos of their Kit Wilson adopted animals in our Facebook group. Also, several times during the year, on a special post, we invite photos of adopted animals, past and present, to be posted in the group which we then use as the group header. We then change the header on a weekly basis until all adoptees posted have been used.
Photos and videos taken at the Centre of the animals by our social media admin are also added to the page by way of stories and reels with a share option to the group. This keeps our supporters interested and informed.
We have an account with X (formerly Twitter) another way of reaching a target audience.
The Trust’s Instagram account provides a useful way of reaching out to another audience including our younger population. It is another useful medium to promote our animals available for adoption as well as to advertise our Christmas Food Appeal and other planned fundraising events.
We will be looking to sign up to Threads and Tik Tok to reach an even wider audience.
The Trust’s Mailchimp account is used to send out our Tails and Bulletin newsletters to our email subscribers. It is another way of reaching our supporters with up-to-date information about The Trust.
Ms Pearce and Mrs Goodsell hosted a meeting on 23rd March at Meadow Barn to resurrect the fun raising supporters’ group. All previous supporters were invited and the date was advertised on our social media pages. The meeting was successful with a lot of new ideas put forward. The next meeting was arranged for the 4th May where an extra person attended. There are now sufficient volunteers to assist with future events.
Meetings were also held during 2024 to discuss pointers for fundraising and how we could promote our 50th anniversary next year. At the meeting on the 24th October preliminary plans for our 50th anniversary were put in place. Items will be specially made to sell in the shops including pin badges and dog bandanas.
Social media and the website proved particularly useful to help raise funds for the care of Benson, a dog which was rescued by the Trust in a very neglected state who needed operations on his legs.
An Amazon Wish List is regularly updated to enable people to make a gift to us of items that we need. This wish list is posted on our social media platforms.
A Just Giving page has been set up as a way for the public to make donations to the Trust. There is also the facility to donate by texting from a mobile phone. Just Giving is well used by our supporters taking part in sponsored marathons, walks and other events.
The Trust sent the annual Tails Magazine and autumn Bulletin to over 3,546 people who have confirmed that they would like a copy under GDPR rules. Editions are also available at the Rescue Centre, our charity shops, collecting box sites, fundraising events and on-line via our website.
The Trust continues to advertise in local magazines. A different picture is used in each edition and is proving popular whilst keeping our profile out there.
Our Christmas Food Appeal once again provided donations by way of food, toys, and treats as well as monetary donations. This year the food appeal raised £17,347.73. The Just Giving site raised £735.00 including Gift Aid.
By the end of 2024 the Trust were receiving 91 regular payments by bankers order. This does not include sponsorship payments.
The Trust is thankful for the support of businesses and individuals that have collecting boxes, boxes for donated animal food, sponsoring fundraising events and for advertising in our publications. The Trust now has 50 collecting box sites.
A core supply of merchandise is kept at the Trust. This is sold at the Centre, advertised in our newsletter and taken to fund raising events to help encourage sales. The merchandise range includes car window stickers, drawstring bags, barrel stylus pens, Flumpets, and Caffe mugs. Merchandise will also be used as future raffle and tombola prizes.
The following fund-raising events were held during 2024.
Ms Pearce and Mrs Goodsell gave a talk to the Ray and Sheldon Club. A donation of £80.00 was received.
Lorraine Wilson rode her classic motorbike around as many Counties as she could to help raise funds for the Trust. This was advertised on our social media pages and in our Tails newsletter.
A fundraising stall was held at the Buxted fair on the 22nd June.
On the 15th June a stall was held at St Marks Primary school in Hadlow Down.
We were named as one of the charities of the year at the Hope motor show. The event was well attended and we received a cheque for £1000.00 at the end presentations.
Bellreed Kennels at Cross in Hand held a dog walk at Firle Place on 20th October to raise funds for the Trust. A poster of the dogs in our care was displayed, pin badges were given out and a doggy tombola was held.
Christmas cards were once again produced to raise funds.
The Just Giving page for our Christmas food appeal was once again shared across all our social media platforms.
Further to meetings held with Sussex Pet Rescue a cheque for £100,000.00 was received.
Following a meeting with the lady captain of Horam Park Golf Club she has chosen the Trust as her charity to support in 2025.
We continue to seek high profile Patrons to further enhance the profile of the Trust and its work.
House repairs – The condition of the wooden timbers was investigated and it was discovered that several of the timbers were rotten and needed to be replaced. This delayed the work. Listed building consent was sought so that work could be completed an a like for like basis.
Asbestos in the back porch, the shower and above the kitchen was removed on 16th January.
There was a delay in tiling the roof as an investigation revealed that the wooden roof beams above the bedroom were not fixed in place or resting on anything adequate. They were being held in place with screws from the floor above. New building timbers needed to be put in place. Steels were attached to the wooden beams to give them support and the gaps between the beams were plastered. Whilst this work was done new radiators were installed in the upstairs rooms.
The chimney was repointed and work to retile the roof began on 19th June. New cast iron guttering was put in place. The scaffolding was removed once replacement of the new guttering was completed.
The wood burner steel lining had corroded and has been replaced.
All new windows have 4 panes of glass and match the existing windows that were not replaced. Four new windows needed to be bespoke built and cost £10,000.00. New tiles were needed for the conservatory floor as the original tiles could not be matched.
Internal work on the house still needs to be completed.
Building Work - The first phase of the planned building work is to convert the cabins over the road into a dog and cat clinic and to replace the Goat Barn with Western style stables. Final elevations and materials have been agreed.
A quantity surveyor was brought in to price up the work. As the job would need to be completed in stages the financial implications needed to be clarified. Steve Tweed was engaged as our principal designer and contract administrator.
SBEM, structural and engineers reports, M.E. report, building regulations drawings, building control, structural and drainage engineer reports have all been completed and the conditions discharged by Wealden District Council. Work was due to start in August 2024 but has been delayed. Work will now start in 2025 when we will look to employ a Grant Fundraiser.
A temporary building was sited for storage. A temporary field shelter was sited in the log field with new gates and a fence. The ditch was dug out to prevent a boggy field.
Alternative storage is required whilst the building work is completed. A new storage unit has been rented in Buxted costing £16,500.00 per year with a 5 year term. Pre boxed items have been removed from the Centre and stored there with more boxes to be added.
A meeting was held on 17th September to discuss the beginning of phase 2.
First Aid - Mrs Starbuck attended and passed a one day emergency first aid course on 16th August. Ms Budinger, the receptionist, passed her emergency first aid at work course on 11 November.
Ms Marshall and Ms Widdows have also completed their training to ensure that there is a first aider on site.
The first aid drawers are regularly checked to make sure that they are complete and up to date. A list has been compiled detailing what medical equipment needs to be kept in each first aid box. The lists will be kept in the various first aid boxes. The first aid boxes have all been either updated or replaced. Stickers have been placed on boxes advising the date they were updated. Senior staff will report when items have been used and need replacing.
Health and Safety - Mrs Louise Starbuck has taken over co-ordinating the Health and Safety for the Centre. On the 6th March she attended and passed a 6 day IOSH Managing Safety course through Mentor.
Asbestos surveys were conducted by Amstech at each of the shops in order to comply with current legislation.
Mr Reg Jeffery from Mentor conducted an audit review on 28th November.
Fire Safety - Regular inspections are carried out to ensure that corridors and exit areas are kept clear at all times. The fire extinguishers around the Centre are checked on a regular basis The flats have been provided with paperwork to update when they test their smoke alarms and Co2 detectors. Ms Starbuck has taken over the Fire Safety checks of the Centre.
In response to safety guidelines a new light has been installed over the Reception door.
Pyrotec trained fire marshalls on how to do a sweep of the property in the event of a fire. The sweep will be included in the next fire drill.
On the 4th June the 7 year old CEO alarms at the Centre were replaced with new CO alarms.
Fire extinguisher servicing at both the Centre and the shops was completed by Adec Marine.
The first fire alarm service for Five Chimneys was held on 12th June and will be tested every 6 months. There is no need for more frequent testing as it is not permanently staffed.
A new fire panel was installed in the Staff flats on 22nd April and was serviced on 12th June. The staff will check their smoke alarms once a week and Mrs Starbuck will check the fire panel once a week. Three heaters and a smoke detector were replaced in the staff flats on 24th September.
Quotes are being prepared for the installation of a commercial fire alarm system in the staff flats.
Road Safety - The sign on the roadside is inadequate to alert drivers and the road has become increasingly dangerous. Both staff and visitors regularly cross the road and the speed cars travel is dangerous. Wealden District Council have been contacted to help advise and provide a solution to the problem.
Policies - Policies have been finalised and put in place. These policies include a Risk management policy, an Investment policy, a Safeguarding policy, a Conflict of Interest policy, a policy for managing volunteers, a policy for handling complaints and a policy for paying staff.
Staff Training - Senior staff attend meetings to discuss risk assessments and are given training on how to complete health and safety modules online.
Dog Walk - The dog walk was once again cancelled due to the introduction of parking charges on the Ashdown Forest.
Meadow Barn - The erection of security fencing for dog training and exercising purposes will help utilise this area in the future. Security cameras have been added now that the fencing has been erected.
Aviaries - The Trust has a number of aviaries that house unwanted domestic birds and wild bird casualties prior to rehabilitation. Constructions of the new Raptor and Corvid Aviaries have been temporarily delayed, but are planned for completion in the future. An owl aviary is also being planned. A Weldmesh aviary has been purchased for the budgerigars.
Planning Restrictions - A seven kilometre planning exclusion zone, by Wealden District Council, was placed around the perimeter of the Ashdown Forest. This includes the Animal Rescue Centre. This exclusion zone has been put in place to protect the Forest from the destruction of rare heathland.
Any further development will need to prove that it will not damage the Forest. Of most concern to Wealden District Council is the impact on the ecology caused by an increase in nitrogen deposition from vehicle emissions. Increased recreational use from housing growth is also a concern.
Rabbit Housing - Temporary housing for rabbits and guinea pigs is in use and will be in place until a permanent structure has been completed.
Cats, Dogs and small animals - In 2024 we have taken in 56 dogs, 130 cats, 3 rabbits, 9 guinea pigs, 0 ferret, 25 rodents of various types and domestic/wild birds and other wildlife. We have adopted out 56 dogs, 111 cats, 9 rabbits, 8 guinea pigs, 0 ferrets and 6 rodents. The birds reside in a sanctuary situation.
We currently have 26 dogs with a further 13 dogs in foster homes as well as 138 cats including the feral cats that live at the Centre. As we operate a non-destruction policy therefore over time, a nucleus of these dogs remain in long term care until, eventually, a home is found. Only on severe temperament grounds, after careful assessment, will a dog be destroyed or, as may be the case with other animals too, untreatable ill health.
Great care is taken finding homes for our animals, ensuring that each dog or cat is selectively matched including on-call advice and support, especially during the settling in period.
The Trust cares for all types of animals and the Rescue Centre has become a permanent sanctuary to some of the animals which currently includes 20 equines, 40 feral cats known as Centre cats which have their own accommodation, 1 pig, 13 goats, 22 ferrets, 15 rabbits and 5 guinea pigs, 34 rodents and 253 birds which include parrots, parakeets, finches, canaries, pigeons, and doves.
Wildlife Rescue - We always have in residence a number of wildlife casualties with rescue and rehabilitation going on throughout the year. This includes the intake of hedgehogs, foxes, badgers, plus a wide variety of wild birds and smaller creatures.
Ambulance - The Trust has two small animal ambulances and they prove invaluable being in constant use for the collection of unclaimed stray dogs from pounds, cat rescue, wildlife casualties and veterinary trips.
Grooming Room - This is fully functional and in daily use.
Staff Accommodation - Further refurbishment is planned for the other staff accommodation.
It is the policy of the Trustees to maintain unrestricted free funds at a level which equates to approximately one year's unrestricted expenditure. Unrestricted free funds are those funds that are readily realisable and, thus, do not include the charity's fixed assets. At the least, this level of funding was maintained throughout the review.
Investment review
The Trustees are empowered by the Trust deed to invest the charity's funds in whatever manner to be appropriate to enable the continuance of the charity's objectives. The Trustees endeavour to make ethical investments wherever possible. A meeting was held with NatWest to ascertain the best options for investing the charities cash reserves. The Trustees agreed to withhold 1 million pounds to cover running costs at the Centre and to provide a contingency fund. It was further agreed that the remaining 2 million be invested as it will be several months before the money is needed to pay for the building works. Therefore 1 million pounds has been invested for 6 months and 1 million pounds invested for 9 months.
Risk management
The Trustees have examined the major strategic, business and operational risks that the charity faces and confirm that on-going systems have been established so that the necessary steps can be taken to lessen such risks.
The charity pays an indemnity insurance premium to cover the Trustees in their duties on behalf of the charity.
In this day and age of litigation, the Trustees agreed to sign up to an Employment Mentor Service provided by our bankers as it was felt necessary to be able to access expert advice due to the many changes in employment law.
The Trustees decided that the issue of Health and Safety would be moved to the same Mentor Service provided by our bankers, and this has been implemented.
The Payroll and Pension Scheme has been outsourced to Price and Company.
Ongoing maintenance of the Centre continues to ensure the safety for the animals, staff and visitors. The Trust, due to generous legacies, are now in a position to proceed with planning for the proposed building work mentioned below, subject to planning permission.
Install extra CCTV and extra security fencing
Update the centre cats’ unit as well as the cat isolation and hospital units
Aged dog accommodation
Update both Owl and Parrot aviaries
Design and build a new rabbit unit
Redesign the store into two separate units
American style stables
It is expected that the above projects will use a substantial amount of the reserves.
The Kit Wilson Trust for Animal Welfare is a registered charity number 1143338 and is a Company limited by guarantee number 7690478. On 1 January 2012, the Charity took over all of the assets, activities and reserves formerly in the same name but constituted under a Trust Deed dated 4th November 1975 and registered as charity number 270419.
The Trustees who served during the year were:
Mrs Kim Brophy is the Trust Legacy Officer appointed in November 2022.
No new Trustees were appointed in 2024.
Trustees are appointed by the Board of Trustees and serve for as long as they feel able to serve the Trust. Before being appointed, prospective new Trustees are given a copy of ‘The Essential Trustee – What you need to know’, this is also provided on the Charity Commission website and can be downloaded. When they are appointed, a copy of the Trust’s governing document, the latest accounts and annual return are also given. Once the person in question decides to accept the position of Trustee, they attend the Trustees' next meeting where they are welcomed to the Board. Responsibilities are given to the new Trustees once they are more familiar with the various duties.
The Chairman of the Trust is also the Centre Manager, an unpaid position, and is available twenty four hours a day and seven days a week for all animals in need. All Trustees have roles in the day to day management of the Trust. The Trustees meet at least on a monthly basis or more frequently as required. Eleven full Trustee meetings were held during 2024.
All the Trustees hold regular meetings and are in close contact with each other on an almost daily basis via telephone and e-mail. Decisions concerning the Trust are either made during a Trustee meeting or by telephone or e-mail, and action or non-action is carried out depending on the majority vote.
The Trust currently has three Charity Shops which continue to be well supplied and supported by our loyal customers.
Keiran Lakin is the retail manager.
Increased shop opening hours have had a positive effect on income with the three shops having a very strong end to 2024 taking an additional £41,000.00. This figure also includes eBay sales.
Health and Safety policies and folders have been given to each of the shop managers and a health and Safety audit was completed on 16th February.
Work started on the back room at the Heathfield shop on 23rd February to provide a more functional space.
Dedicated pet sections have been added to each shop.
All banking paperwork has been replaced with new forms improving the overall transparency of cash processes.
Unused space next to the tills have been fitted with A2 sized acrylic posters. The posters will advertise for volunteers and clothing donations.
A competency training checklist has been created for new shop staff. This contains a list of all the details that a new shop member needs to know.
A shop newsletter has been produced for shop staff and volunteers. The newsletter is called Shop News and keeps staff informed of happenings at the centre as well as highlighting shop superstars. The newsletter was well received and will be issued approximately every 3 months.
Heathfield shop was one of the winners of the window display competition on the High Street.
New storage bins were purchased for the warehouse to aid with sorting donations. The new process for preparing stock for the shops has been successful and helped the transition from summer to autumn.
Mr Lakin attended a Safer Sussex Business Partnership meeting in order to gain insight into preventing crime namely shoplifting and anti-social behaviour.
A new warehouse supervisor has been employed with hours increased from 10.5 to 21. The increased hours help to keep up with the continual increase in donations as well as assisting with eBay sales.
The shops sell new Kit Wilson merchandise including greetings cards, calendars and badges. Swing boards have been purchased and placed outside the shops. Further wooden hangers have also been purchased for all the shops and show the Kit Wilson logo. Lanyards and work uniform have been provided for the staff and volunteers.
To maintain confidentiality and for ease of communication all employed shop staff have been provided with an email address. Payslips are now emailed directly to staff therefore reducing the cost of postage.
The manager of each shop runs a Facebook page relating specifically to their shop. This helps engage with the local public and advertises both stock and upcoming events. No animals are included in the shops’ Facebook pages.
A stock file has been created to track new stock and to ascertain out how much stock is being sold. The shops have signed up with World of Books which has provided a sustainable way of removing unsaleable books for a small profit.
Mr Lakin has created weekly feedback forms to help manage the shops performance.
A Health and safety folder has been prepared for the shops and warehouse which includes policies, risk assessments procedures and training documents for staff and volunteers.
The shops once again had themed window displays for Halloween, Christmas and the New Year. These window displays were well received which increased footfall and netted good sales.
The Uckfield shop took part in the annual Christmas Tree Festival whilst the Heathfield shop took part in a similar event at the Union Church in Heathfield. Christmas cards and tombola tickets were sold and flyers were distributed in the lead up to the events. Both events helped to promote good relations within the local community.
In November purple poppies yet again proved successful.
Future projects for the shops
Social media rollout for shops
Depop (online sales platform)
Brands guide and educations
eBay guides, trends guide for shops and staff
Fundraising
Brand new goods
Stock generation
Additional shops/pop up shops
Online sharepoint/Intranet
The eBay account continues to be used for more valuable donated items. A new eBay system called Management whereby the money from all items sold is paid directly into our bank account has been signed up for and is active. All items to be sold on eBay will be catalogued before they are sold.
The Trustees appreciate that the investment in suitable charity retail outlets bring in a good return.
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).
The company's current policy concerning the payment of trade creditors is to:
settle the terms of payment with suppliers when agreeing the terms of each transaction;
ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
pay in accordance with the company's contractual and other legal obligations.
A resolution proposing that Price & Company be reappointed as auditors of the company will be put to the members.
The Trustees' report was approved by the Board of Trustees.
The Trustees, who are also the directors of The Kit Wilson Trust for Animal Welfare for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance 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 Trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, 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 prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Trust 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 Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of The Kit Wilson Trust for Animal Welfare (the ‘Trust’) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Trust 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 accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial 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 significant doubt on the Trust’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees 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 otherwise explicitly stated in our report, we do not express any form of assurance conclusion 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 knowledge 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 determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed 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 includes the directors' 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 prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Trust 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 requires us to report to you if, in our opinion:
adequate accounting 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
we have not received all the information and explanations we require 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.
As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the Trust 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 internal 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 error. In preparing the financial statements, the Trustees are responsible for assessing the Trust’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:
In planning our audit we assess the risks of material misstatement, including fraud, based on our discussion with management, evaluation of the internal controls in place, and identify critical laws and regulations.
During our detailed audit work we review transactions and documentation relevant to the inherent and specific risks we identified at the planning stage and which could indicate fraud or non-compliance with laws and regulations.
During our audit procedures we extend the scope of our testing where our planning indicated there was an increased risk of fraud including management override of controls.
We also considered and reviewed the procedures which management have in place to detect and identify any instances of fraud or non-compliance with fraud and regulations. The procedures in place were discussed in detail with management and walkthrough tests were undertaken where appropriate.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted 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 formed.
Investments
Raising funds
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Kit Wilson Trust for Animal Welfare is a private company limited by guarantee incorporated in England and Wales. The registered office is Stonehurst Lane, Hadlow Down, Uckfield, East Sussex, TN22 4ED.
These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The Trust is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and ‘Income from other trading activities’. Upon sale, the value of the stock is charged against ‘Income from other trading activities’ and the proceeds are recognised as ‘Income from other trading activities’. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within ‘Income from other trading activities’
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Investment income is earned through holding assets such as shares for investment purposes. It includes dividends and interest. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend income is recognised as the charity’s right to receive payment is established.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. All expenditure including support costs and governance costs are allocated or apportioned to the applicable expenditure headings, as noted below.
Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs and governance costs. They are incurred directly in support of expenditure on the objects of the Charity. Where support costs cannot be directly attributed to particular headings they are allocated on a basis consistent with the use of the resources.
Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees. Where they cannot be directly attributed to particular headings they are allocated on a basis consistent with the use of the resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Stocks are stated at the lower of cost and estimated selling price less selling costs.
Net realisable value is the estimated selling price less all estimated costs to be incurred in marketing, selling and distribution.
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 within borrowings in current liabilities.
The Trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Trust's balance sheet when the Trust becomes party to the contractual provisions of the instrument.
Financial 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 realise the asset and settle the liability simultaneously.
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 discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within 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 classified 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.
Financial liabilities are derecognised when the Trust’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the Trust’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 experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying 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 both current and future periods.
Sales within charitable activities
Income from solar panels
Investment management fees
Veterinary services
Feed and bedding
Cleaning
Animal welfare costs include all the costs relating to the housing, feeding and looking after the wellbeing and welfare of the animals under the Charity's care.
Transport costs
Accommodation costs
Printing, postage and stationery
Advertising
Telephone
Legal and professional fees
Accountancy
Bank and credit card charges
Sundry expenses
Governance costs includes payments to the auditors of £2,630 for audit fees and payments for other services of £1,200 are included in Support costs.
The Chairman of the Trust, Ms Colette Marshall, is also the Centre Manager on an unpaid basis. She is present on site and available twenty four hours a day and seven days a week for all animals in need. This includes being available for emergency call-outs at any time every night. In order for her to provide this level of service she resides on site rent free in a property owned by the Trust. This has the additional benefit of providing security cover at the centre, which obviously cannot be left unattended. Apart from this, none of the other Trustees (or any persons connected with them) received any remuneration, benefits or expenses from the Trust during the year.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The Trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Trust in an independently administered fund.
These are unrestricted funds which are material to the Trust's activities.
The Capital reserve represents the Charity's investment in fixed assets, other than those held in Restricted Funds.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The Aged Dog Appeal Fund represents monies raised to build a new aged dog unit.
The income funds of the Charity include the following designated funds which have been set aside out of unrestricted funds by the Trustees for specific purposes:
The General Fund represents the free funds of the Charity, which are not designated for any particular purposes.
At the reporting end date the Trust had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The Trust paid £Nil (2023: £192) to Mr D Alexander, the son of Mrs M E Alexander for website services. The Trust paid £50 (2023: £485) to Ms L Pearce for vouchers to staff and volunteers, paid £43 (2023: £21) to Mrs R Goodsell for gifts to volunteers and paid £62 (2023: £63) to Mrs V Norman as a reimbursement for sheep shearing and new light bulbs. All such transactions were on a commercial basis.
There were no other related party transactions during the year which require disclosure.
The relevant circumstances requiring disclosure in accordance with the requirements of APB Ethical Standard - Provisions Available for Small Entities (Revised) are that, in common with many charities of our size and nature we use our auditors to assist with the preparation of the accounts.