Company registration number 07013695 (England and Wales)
Charity registration number 1136215 (England and Wales)
PET RESPECT LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PET RESPECT LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
K Hepple
M Hartley
S Kelly
G Hartley
A Mills
L E Scott
Secretary
L E Scott
Country of incorporation
United Kingdom
07013695
(England and Wales)
Charity registration
England and Wales
1136215
Registered office
35 Seafield Avenue
Hull
East Yorkshire
United Kingdom
HU9 3JQ
Independent examiner
Trevor Mark Rackham
Rackham's Accountants Limited
3 Melton Enterprise Park
Redclliff Road
Melton
East Yorkshire
HU14 3RS
PET RESPECT LTD
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 15
PET RESPECT LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

To advance the education of the public in animal welfare and animal behaviour, and the principles of good care and management of pets.

To promote humane behaviour towards animals by providing appropriate care and attention by reason of fitness, maltreatment, poor circumstances or ill usage.

To advance in life and help young people by providing support and activity which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

PET RESPECT LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Achievements and performance
Significant activities and achievements against objectives

We have had yet another extremely busy year working in schools, Pupil Referral Units (PRU'S), Hull University, Care Homes and Disability GROUPs.

It has been a very sad year for us as one of our main volunteers, Elaine died suddenly in May. We are still all very upset as she was so loved by everyone at Pet Respect and the school staff and pupils. Her dog Sybil, a beautiful big Bernese Mountain dog was our most popular therapy dog. Elaine's husband, Trevor has been doing some sessions with us, mostly at the University as all the students were so upset and asked if Sybil could still visit.

Elaine's family collected £512 at her funeral which was donated to Pet Respect as she loved working with us, we had many happy years with h er and Sybil.

We work every day, mornings and afternoons and the dogs love their work, being fussed and playing games.

We now have 12 dogs and 9 human volunteers; this means we can do 2 schools at the same time. We still offer free workshops but most of the sessions are AAT (Animal Assisted Therapy) for which the schools pay for. One of our volunteers visits 2 Care Homes each week.

Becca who visits the Care Homes with her Springerdoodle Lady, was nominated for a BBC 'Make a Difference' Award. Lady was a runner up.

We are extremely proud of her and the great work she does giving pleasure to many elderly residents.

We continue to teach how to be safe around dogs and how they communicate to us with the aim of keeping children safe.

Teachers often ask us for advice and we are happy to answer their concerns.

We haven't attended many fundraising events as they are always on weekends and we are all exhausted.

We received a cheque for £696 from 2 men who did a charity tandem bike ride for Pet Respect. We found out that one of the men has a son who is a pupil at one of the Pupil Referral Units that we visit.

Apparently the dogs have had an amazing effect on him and he never stops talking about them.

It was lovely of them to raise funds for us and it is great to hear feedback from a parent. We know that our dogs give so much pleasure to many children and young people and we will continue to do so for many years, hopefully!

Financial review
Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to no more than twelve months' expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

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

PET RESPECT LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

K Hepple
M Hartley
S Kelly
G Hartley
A Mills
L E Scott
Recruitment and appointment of trustees

The trustees of the charity form an executive committee who represents the organisation. The trustees meet on a regular basis and are supported in their governance of the charity's affairs by the employees.

Appointment of trustees is governed by the constitution of the charity and the board of trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Induction and training of trustees

New trustees are inducted by being invited to attend committee meetings in order that they may judge the level of commitment and responsibilities that are involved with being a trustee.

The trustees' r eport was approved by the Board of Trustees.

K Hepple
Trustee
15 January 2026
PET RESPECT LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PET RESPECT LTD
- 4 -

I report to the trustees on my examination of the financial statements of Pet Respect Ltd (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Trevor Mark Rackham
Rackham's Accountants Limited
3 Melton Enterprise Park
Redclliff Road
Melton
East Yorkshire
HU14 3RS
15 January 2026
PET RESPECT LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
1,208
-
1,208
483
-
483
Other trading activities
3
44,329
-
44,329
39,215
-
39,215
Total income
45,537
-
45,537
39,698
-
39,698
Expenditure on:
Raising funds
4
-
-
-
337
-
337
Charitable activities
5
31,452
63
31,515
31,810
85
31,895
Other expenditure
10
-
-
-
7
-
7
Total expenditure
31,452
63
31,515
32,154
85
32,239
Net income/(expenditure) and movement in funds
14,085
(63)
14,022
7,544
(85)
7,459
Reconciliation of funds:
Fund balances at 1 October 2024
58,461
254
58,715
50,917
339
51,256
Fund balances at 30 September 2025
72,546
191
72,737
58,461
254
58,715

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PET RESPECT LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 6 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
719
945
Current assets
Stocks
13
2,500
2,500
Debtors
14
902
987
Cash at bank and in hand
69,684
55,303
73,086
58,790
Creditors: amounts falling due within one year
15
(1,068)
(1,020)
Net current assets
72,018
57,770
Total assets less current liabilities
72,737
58,715
The funds of the charity
Restricted income funds
16
191
254
Unrestricted funds
17
72,546
58,461
72,737
58,715

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 15 January 2026
K Hepple
Trustee
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
1
Accounting policies
Charity information

Pet Respect Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 35 Seafield Avenue, Hull, East Yorkshire, HU9 3JQ, United Kingdom.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity 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 charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15%/25% reducing balance
Computers
33% reducing balance

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.

1.7
Impairment of fixed assets

At each reporting end date, the charity 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).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 9 -
1.10
Financial instruments

The charity 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 charity's balance sheet when the charity 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

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

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 p aymen ts 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
1,208
483
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
3
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising events
-
1,232
Shop income
44,329
37,983
Other trading activities
44,329
39,215
4
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Trading costs
Other trading activities
-
337
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
5
Expenditure on charitable activities
Charitable expendiure
Charitable expendiure
2025
2024
£
£
Direct costs
Depreciation and impairment
227
313
Hire hire
290
476
Printing and stationery
146
303
Clothing/ youth club
773
156
Sessions and tutors
24,910
25,850
Travel and van
3,025
2,270
Miscellaneous
119
167
Volunteer expenses
221
765
Insurance
681
570
Bank charges
55
65
30,447
30,935
Share of support and governance costs (see note 6)
Governance
1,068
960
31,515
31,895
Analysis by fund
Unrestricted funds
31,452
31,810
Restricted funds
63
85
31,515
31,895
6
Support costs allocated to activities
2025
2024
£
£
Governance costs
1,068
960
Analysed between:
Charitable expendiure
1,068
960
7
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,068
960
Depreciation of owned tangible fixed assets
227
313
Loss on disposal of tangible fixed assets
-
7
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
8
Trustees

Trustees' were remunerated by charity for services their provided in the year above what is required of them as trustee.

Details of these payments can be found in the related party disclosure note (note

9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
10
Other expenditure
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Net loss on disposal of tangible fixed assets
-
7
11
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

12
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 October 2024
23,162
499
23,661
At 30 September 2025
23,162
499
23,661
Depreciation and impairment
At 1 October 2024
22,550
165
22,715
Depreciation charged in the year
117
110
227
At 30 September 2025
22,667
275
22,942
Carrying amount
At 30 September 2025
495
224
719
At 30 September 2024
611
334
945
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
13
Stocks
2025
2024
£
£
Finished goods and goods for resale
2,500
2,500
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
902
987
15
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
1,068
1,020
16
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 October 2024
Resources expended
At 30 September 2025
£
£
£
Restricted Equipment
254
(63)
191
Previous year:
At 1 October 2023
Resources expended
At 30 September 2024
£
£
£
Restricted Equipment
339
(85)
254
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -
17
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2024
Incoming resources
Resources expended
Transfers
At 30 September 2025
£
£
£
£
£
Unrestricted equipment
692
-
(164)
-
528
General funds
57,769
45,537
(31,288)
-
72,018
58,461
45,537
(31,452)
-
72,546
Previous year:
At 1 October 2023
Incoming resources
Resources expended
Transfers
At 30 September 2024
£
£
£
£
£
Unrestricted equipment
427
-
(234)
499
692
General funds
50,490
39,698
(31,920)
(499)
57,769
50,917
39,698
(32,154)
-
58,461
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 30 September 2025:
Tangible assets
528
191
719
Current assets/(liabilities)
72,018
-
72,018
72,546
191
72,737
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 September 2024:
Tangible assets
691
254
945
Current assets/(liabilities)
57,770
-
57,770
58,461
254
58,715
19
Related party transactions
PET RESPECT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
19
Related party transactions
(Continued)
- 15 -
Transactions with related parties

During the year the charity entered into the following transactions with related parties (trustees and relatives of trustees):

Payment for services
2025
2024
£
£
Kim Hepple
4,440
4,160
Marina Hartley
1,600
860
6,040
5,020
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