REGISTERED COMPANY NUMBER: SC350506 (Scotland)

REGISTERED CHARITY NUMBER: SC001583

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

FOR

BORDERS ANIMAL WELFARE ASSOCIATION

Page

Reference and Administrative Details

1

Trustees' Report

2

to

9

Independent Examiner's Report

10

Statement of Financial Activities

11

Statement of Financial Position

12

to

13

Notes to the Financial Statements

14

to

23

TRUSTEES

Dr A Southwood (Chair)

Mrs M Docherty (resigned 9.6.25)

Ms G Lockie

Ms G Donnan (resigned 16.9.24)

Ms K Adams (resigned 10.2.25)

Mrs A S Miller

R Keeling (appointed 2.2.25)

Mr G Whigham (appointed 2.2.25)

Ms G Philips (appointed 3.2.25)

Mr S Harris (appointed 14.3.25)

Ms E Sablinskaite (appointed 21.3.25)

COMPANY SECRETARY

Ms L Edgar

REGISTERED OFFICE

Craigsford

Earlston

TD4 6DJ

REGISTERED COMPANY NUMBER

SC350506 (Scotland)

REGISTERED CHARITY NUMBER

SC001583

INDEPENDENT EXAMINER

JRW Hogg & Thorburn

Chartered Accountants

Riverside House

Ladhope Vale

Galashiels

Selkirkshire

TD1 1BT

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Our Vision

All animals within the Borders and the surrounding area should enjoy a healthy life in an appropriate, safe and happy environment free from all forms of mistreatment and neglect.

Our Mission

- To rehabilitate animals in distress or need

- To find suitable, loving homes for animals in need

- To promote responsible pet ownership through education and training.

Our Values

- Kindness and Compassion to all animals

- Respect and Concern for the individual needs of all animals coming into and leaving our care

- Honesty and Integrity in all our working relationships with staff, volunteers, supporters and suppliers

- Accountability to our funders, members, friends and colleagues.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charitable company are defined within the Charity's Memorandum and Articles of Association. They include the taking in, caring for, and rehoming of stray and unwanted domestic animals in the Borders.

The association also helps to:

- Promote responsible ownership of domestic animals

- Encourage neutering of all animals not intended for breeding

- Give general help and advice concerning animals and their welfare.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During financial year 2024-25 the charity achieved the following:

Continued to provide a high level of care to animals admitted to the Centre or placed with home foster carers, including several cases requiring intensive or long-stay care. This included compliance with the Association of Dogs & Cats Homes (ADCH) standards. In September 2024 Kim McNeill joined the BPR Team as Rescue Centre Manager, bringing over 20 years' experience in rescue centre management.

- The following table summarises animal activity for the period 1 August 2024-31 July 2025. The table indicates a significant 43% increase in the number of animals rehomed compared to previous year

CATS & KITTENS

DOGS & PUPPIES

SMALL FURRIES

HHOGS

EXOTICS

TOTAL

START OF YEAR

24

4

0

4

1

33

Admitted

121

105

0

20

2

248

Born in Care

5

9

0

0

0

14

TNR

12

0

0

0

0

12

(A) TOTAL IN CARE

162

118

0

24

3

307

(2023 - 2024)

(157

)

(23

)

0

(24

)

(1

)

(205

)

Rehomed

145

117

0

0

2

264

Reclaimed

0

0

0

0

0

0

Released to Wild

5

0

0

13

0

18

Died/PTS

5

1

0

11

1

18

(B) TOTAL CLOSED

155

118

0

24

3

300

(2023 -2024)

(143

)

(23

)

0

(20

)

(0

)

(186

)

Balance (A-B)

7

0

0

0

0

7

Returned cases

16

5

0

0

0

21

END OF YEAR

23

5

0

0

0

28

(2023-2024)

(24

)

(4

)

0

(4

)

(1

)

(33

)

- Plans for a Centre upgrade and development of remaining facilities and buildings at Craigsford are progressing via the appointment of Baxter Studio Architects & Thomson Gray Quantity Surveyors.

- The Strategic Plan for the period 2024-27 has underpinned all that we have done during 2024-25. The year has been extremely challenging for the charity as a result of the current economic climate and ever-increasing utility and staffing costs. It has also been a time of change to ensure that the charity becomes a much leaner organisation. This year, we have achieved an operating deficit of £226,823, which includes legacies, donations and grants received by the charity. Cash reserves have decreased from £599,402 last year to £418,273 in 2025, a decrease of £181,129.

- A pay award of 6.7% (3.0% for management) was made in April 2025. This award reflected the Trustees commitment to work towards becoming a Real Living Wage employer as well as taking into consideration the current cost of living crisis.

Strengthening staff teams and communication has been a priority throughout 2024-25 involving:

i) A staff, volunteer and Trustee social event held in December 2024. The event was attended by 40 people and funded by the charity as a thank-you gesture to all involved.

ii) The monthly Team Brief for staff and volunteers continued to help strengthen communication and keep everyone up to date with the work and life of the charity.

iv) Recruitment of staff has proved challenging over recent months due to the changing UK employment market. A decision was taken in April 2025 to freeze all non-essential vacancies for the remainder of the financial year to allow for a staffing review.

A full review of HR policies and GDPR arrangements was undertaken during the period of this report.

- Almost 50 volunteers continued to provide vital support for our shops and Rescue Centre.

- Retail operations have been reviewed and, in June 2025, the Board appointed Skyline Retail Consultants to produce a retail strategy detailing how to improve performance and future proof our retail business. This forms the basis of a retail implementation plan for 2025-26. The Cybertill EPOS retail gift aid system was introduced in October 2024.

For some considerable time our Kelso shop premises have not been fit for purpose due to dampness in the basement of the building and a lack of staff facilities. New premises were secured in November 2024 and the shop Team relocated to larger and more suitable premises in the town centre.

The Galashiels shop lease was renewed in May 2025 for a further 5 years.

In March 2025 the difficult decision to close the Hawick shop was taken following the sale of the premises resulting in a four-fold increase in rental, this involved three staff redundancies.

- The lease for office accommodation for the Charity Manager and administrative support at Borders Machinery Ring Ltd, Earlston ended in December 2024, with staff relocating to the Rescue Centre.

- We retained 3 Trustees and recruited 5 new Trustees, enabling continuity of governance and leadership and adding a wealth of expertise in governance, marketing, fundraising, business and estates. The Board HR and Finance committees have continued to support the implementation of the Strategic Plan.

During summer 2025 the Board began to consider arrangements for succession planning, including the appointment of a new Chair wef October 2025.

Risk management arrangements were reviewed with a new risk register to be introduced in Autumn 2025.

- Essential support services were provided by professional external services:

Focus Group (was GB Technology Ltd) who provided an IT support service for all sites

H Baker for Bookkeeping services

Genesis OH for essential health and safety consultancy

Dalhousie Associates Ltd for the provision of HR advice

JRW Hogg & Thorburn Chartered Accountants

McGowan Marketing

Fundraising activities

The main source of regular fund raising was through the charity shops, which collectively achieved income of £225,400 (2024 - £324,515), whilst incurring costs of £252,183 (2024 - £292,452). Whilst shop income has fallen during 2024-25, the implementation of the retail strategy is expected to help increase retail income going forward. Costs this year have increased considerably due to several reasons, including preparatory work required for the new Kelso shop, closure of the Hawick shop and higher utility and staff costs. Our shop teams have worked so hard to respond in the current economic climate, with increasing competition from such social media sites as Vinted.

Income (including donations) and expenditure for all shops is detailed below:

2025

Duns

Galashiels

Hawick

Kelso

Total

£

£

£

£

£

Income

568

131,758

34,458

62,252

229,036

Expenses

15,429

115,748

46,015

74,991

252,183

Surplus/(Defi cit)

(14,861)

16,010

(11,557

)

(12,739

)

(23,147

)

2024

Duns

Galashiels

Hawick

Kelso

Total

£

£

£

£

£

Income

55,065

149,251

51,236

68,963

324,515

Expenses

54,345

105,806

48,103

81,137

289,391

Surplus

720

43,445

3,133

(12,174

)

35,124

A newly energised programme of fundraising activities was delivered during 2024-25, all of which were supported by BPR's first Volunteer Ambassador, Meryl Williams (TV personality and winner from 'Traitors'). Two successful Dog Shows were held in September 2024 and June 2025 (each attracting over 200 attendees and jointly raising in excess of £3,500) as well as the introduction of Car Boot Sales held in Brambles Field and a Murder Mystery Dinner.

McGowan Marketing provided marketing consultancy support, including templates for social media and event specific posts, ensuring consistency of branding. A grant from HelpFilm was also secured to produce a 4-minute promotional film.

Grants and donations were secured from Pet Plan, Mrs J B Woods Charitable Trust, Pets Foundation, and Animal Friends Insurance. Pets At Home (Galashiels) once again appointed us as the Partnership Charity of its choice providing vital funding support for our activities. Some small legacies were also received.

Other fundraising income for the year generated income of £12,225 (2024 £7,786). Costs incurred to generate this income were £3,269 (2024 £3,061).

FINANCIAL REVIEW

Principal funding sources

Borders Pet Rescue is proactively strengthening its financial position amidst a challenging landscape for

charities. Robust measures have been implemented to ensure continued stability and growth. Despite sector-wide pressures like rising costs and reduced donations, swift action was taken to become a leaner and more strategic organisation.

Prudent savings have been made; a multi-faceted approach to income generation is underway including online developments, a mobile lottery, an emergency fundraising appeal, complemented by successful grant applications. The charity undertook a full fundraising audit to fully understand the current landscape and plan appropriately for our future fundraising activities. A comprehensive three-year Recovery Plan (2025-28) is in development encompassing retail, fundraising and financial strategies to ensure future stability and growth.

The charity's results show a deficit of income over expenditure before transfers for the year of £226,823 (2024 surplus £36,817) after taking into account depreciation of £24,510 (2024 - £20,069).

The general fund shows a deficit of £213,893 (2024 - surplus of £49,784) after depreciation of £11,579 (2024 - £7,138). The deficit on restricted funds of £12,930 (2024 - deficit £12,931) consists of depreciation on capitalised expenditure.

The financial statements show total income for the year ended 31st July 2025 of £427,067 (2024 - £638,715).

The principal funding sources were as follows:

2025

2024

£

£

Rehoming animals

30,195

13,610

Fundraising - shop

225,400

324,515

Fundraising - other

12,225

7,786

Legacies

17,234

212,159

Donations

84,624

66,197

Grants - general

52,338

10,000

Grants - restricted

-

-

Government grants

-

-

Bank interest

5,051

4,448

427,067

638,715

The main costs incurred by the Rescue Centre were wages, veterinary expenses, van running costs, utility costs and, more recently, depreciation due to the kennel completion. These costs support the key objective of delivering care to animals taken into the Centre or placed with fosterers.

Reserves policy

The Board considers that a general fund balance of the equivalent of 18 months operational expenditure would provide an adequate reserve to ensure continuation of the charitable company.

At 31st July 2025, total reserves amounted to £1,065,366 of which £621,303 relates to unrestricted funds. Total free reserves at 31st July 2025 were £621,303.

The Board acknowledges that the general fund balance at the end of 2024/25 exceeds this requirement due to past and continuing generosity of donors. The Board is most appreciative of this support, which ensures that the needs of the animals in care can be met, even when the cost of rehabilitation in extreme cases can be financially challenging.

FUTURE PLANS

Priorities for the charity as detailed in our Strategic Plan 2024-27 include:

- Continuing to provide a high-quality animal welfare service, whilst progressing a phased approach for the enhancement of the Rescue Centre and Brambles Field. Plans to support this objective include additional insulation for the new kennels which will be implemented during Autumn 2025 as well as a fresh review of previous plans for reception and training areas; staff facilities and a small furries centre.

- Robust planning to engage with our volunteers and recruit new volunteers to support our Centre and 2 charity shops.

- The delivery of the retail strategy to help maximise income, including proposals for online services and the establishment of an online shop offering.

- Strengthening fundraising activities, including the development and implementation of Fundraising and Marketing strategies; implementing a new charity CRM system to improve our donor stewardship; simplifying fundraising activities and maintaining data security. The strengthening of EPOS Gift Aid processes and an increase in grant applications seeking funding support for key estates projects and community-based outreach activities will be priorities.

Significant challenges include:

- The logistics of providing a Rescue Centre and retail service in a difficult economic climate

- Generating increased income to support our services.

- Attracting new volunteers to help run our charity shops.

- Attracting new Trustees with specific skill sets, especially in animal welfare and retail

- Attracting appropriately qualified and experienced staff.

- Ensuring that our current portfolio of shops remains viable against changing social and retail conditions.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new Trustees

Trustees are elected to the committee at the Annual General Meeting by the members and hold office for a period of three years. They shall then be eligible for re-election. The committee has the power to appoint new Trustees as vacancies arise during the year. Trustees are recruited by a variety of methods including via the Borders Pet Rescue website, social media, word of mouth and the SCVO Goodmoves website.

Induction and training of new Trustees

Induction and training of Trustees is informal and takes place at committee meetings and via online training. Hands-on training takes place in the Rescue Centre and is delivered by either the staff of the charity or existing Board members.

Key management remuneration

The Trustees do not receive any remuneration, nor are they re-imbursed for any expenses for attending the regular charity management committee meetings.

For key members of staff, the Trustees base remuneration on similar roles throughout Scotland.

Organisational structure

The charity is a private company limited by guarantee. The officers of the company are those required by the Companies Act and comprise directors (Trustees) and a company secretary. The Shops and Centre are under the supervision of a Charity Manager supported by a team of staff. In addition, a significant number of volunteers contribute to the work of the charity.

Decision making

Strategic decisions are proposed by the committee, and taken to the members at the Annual General Meeting.

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Major risks facing the charity have been reviewed and identified as follows:

1. Insufficient funding

2. Disease outbreak

3. Exposure to wild or dangerous animals

4. Recruitment of appropriately qualified and experienced staff

5. Severe winter weather

Systems and procedures have been developed and continue to be updated to manage these risks.

Acknowledgements

The Trustees wish to express their gratitude for the dedicated efforts of our staff, supporters, fund raisers, patrons and, in particular, the volunteers who give so generously of their time at both the Centre and shops. Without everyone's support it would not be possible to continually improve the care for our temporary residents and carry on our good work.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Borders Animal Welfare Association for the purposes 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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by order of the board of trustees on 29th October 2025 and signed on its behalf by:

Dr A Southwood - Trustee

I report on the accounts for the year ended 31st July 2025 set out on pages eleven to twenty three.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Kevin Ferguson CA

The Institute of Chartered Accountants of Scotland

JRW Hogg & Thorburn

Chartered Accountants

Riverside House

Ladhope Vale

Galashiels

Selkirkshire

TD1 1BT

29th October 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

154,196

-

154,196

288,356

Charitable activities

5

Animal welfare

30,195

-

30,195

13,610

Other trading activities

3

237,625

-

237,625

332,301

Investment income

4

5,051

-

5,051

4,448

Total

427,067

-

427,067

638,715

EXPENDITURE ON

Raising funds

6

253,162

-

253,162

292,452

Charitable activities

7

Animal welfare

387,798

12,930

400,728

309,446

Total

640,960

12,930

653,890

601,898

NET INCOME/(EXPENDITURE)

(213,893

)

(12,930

)

(226,823

)

36,817

RECONCILIATION OF FUNDS

Total funds brought forward

835,196

456,993

1,292,189

1,255,372

TOTAL FUNDS CARRIED FORWARD

621,303

444,063

1,065,366

1,292,189

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

14

222,716

444,063

666,779

675,002

CURRENT ASSETS

Debtors

15

28,022

-

28,022

66,453

Cash at bank and in hand

418,273

-

418,273

599,402

446,295

-

446,295

665,855

CREDITORS

Amounts falling due within one year

16

(47,708

)

-

(47,708

)

(48,668

)

NET CURRENT ASSETS

398,587

-

398,587

617,187

TOTAL ASSETS LESS CURRENT LIABILITIES

621,303

444,063

1,065,366

1,292,189

NET ASSETS

621,303

444,063

1,065,366

1,292,189

FUNDS

18

Unrestricted funds

621,303

835,196

Restricted funds

444,063

456,993

TOTAL FUNDS

1,065,366

1,292,189

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 29th October 2025 and were signed on its behalf by:

Ms G Lockie - Trustee

Dr A Southwood - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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.

Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected.

Donated goods

Because it is impractical to measure the fair value of goods donated for resale, the income from donated goods is recognized when they are sold. These are disclosed under other trading activities.

Assets for distribution are recognised only when distributed. Assets given for use by the trust are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes.

Volunteer services

It is impractical for volunteers contributions to be measured reliably for accounting purposes and is therefore not included as income or expenditure in the financial statements.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

20% on cost

Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

84,624

66,197

Legacies

17,234

212,159

Grants

52,338

10,000

154,196

288,356

3.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

12,225

7,786

Shop income

225,400

324,515

237,625

332,301

4.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

5,051

4,448

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Rehoming animals

Animal welfare

30,195

13,610

6.	RAISING FUNDS

Other trading activities

2025

2024

£

£

Purchases

5,591

9,266

Staff costs

154,111

162,507

Shop rent and insurance

31,749

33,270

Shop administration

12,143

13,541

Shop heat & light

22,492

27,699

Shop rates

7,654

9,109

Shop repairs and cleaning

9,360

36,579

Shop travel

447

198

Shop legal & professional

4,040

-

Depreciation

5,575

283

253,162

292,452

7.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 8)

note 9)

Totals

£

£

£

Animal welfare

348,651

52,077

400,728

8.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Staff costs

206,711

160,101

Room Rent

2,016

158

Rates and water

4,456

2,642

Light and heat

42,814

37,616

Vet expenses

51,629

31,568

Dog & cat food & misc

5,573

2,917

Cleaning

1,047

2,469

Maintenance

8,410

9,750

Travel

271

879

Training

2,691

2,754

Motor expenses

2,343

2,554

Subscriptions

1,756

741

Depreciation

18,934

19,785

348,651

273,934

9.	SUPPORT COSTS

Information

Governance

Management

technology

costs

Totals

£

£

£

£

Animal welfare

31,650

12,775

7,652

52,077