REGISTERED COMPANY NUMBER: 07699331 (England and Wales)

REGISTERED CHARITY NUMBER: 1146836

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

THE REPTILE RESCUE CENTRE LTD

Page

Reference and Administrative Details

1

Report of the Trustees

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

8

TRUSTEES

J Hilbrown

Mrs E M Hilbrown

J J Hillbrown

REGISTERED OFFICE

Rose Cottage Farm

Birchwood Lane

Knockholt

Sevenoaks

TN14 7LP

REGISTERED COMPANY NUMBER

07699331 (England and Wales)

REGISTERED CHARITY NUMBER

1146836

INDEPENDENT EXAMINER

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

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 31 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Charity are, for the public benefit, to rescue, board and place in good homes stray or unwanted reptiles and to continue to care for and protect reptiles in need.

Significant activities

During the year the charity had open days during which collections were made in addition donations have been received from people who are re-homing reptiles and attending on educational visits.

Following charitable registration the centre has provided care for a number of stray reptiles, some of which have been successfully re-homed. It is hoped that those wishing to re-home the reptiles make a donation to the charity.

FINANCIAL REVIEW

Investment policy and objectives

The charity's powers of investment are governed by its Memorandum and Articles of Association. The trustees have considered the most appropriate policy for investing funds and have found that a building society or bank deposit account meets their requirements.

Reserves policy

It is an ongoing policy of the charity to generate unrestricted funds, which will provide reserves for future activities which fall within the charitable objectives.

At the year end the funds carried forward were in deficit, despite this the trustees confirm that the charity is a going concern and they will continue to support it to ensure that the charity can meet its debts as they fall due. They are optimistic that a surplus will be generated though additional open days and donations to cover the shortfall going forward. The trustees are also looking at improving the efficiency of the reptile accommodation through potential cost savings in the electricity charge being passed on through their supplier using solar panels.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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.

Organisational structure

The Reptile Rescue Centre Limited is run by the directors who are the trustees of the charity and are responsible for setting the strategic direction of the organisation and for establishing policy.

When planning the activities for the year, the trustees have considered the commission's guidance on public benefit and in particular the trustees have considered how planned activities will contribute to the aims and objectives they have set.

Approved by order of the board of trustees on 28 April 2026 and signed on its behalf by:

J Hilbrown - Trustee

Independent examiner's report to the trustees of The Reptile Rescue Centre Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts 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 accounts 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 accounts to be reached.

Mrs V A Hill F.C.A.

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

28 April 2026

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

9,882

9,076

EXPENDITURE ON

Charitable activities

Reptile Rescue

10,120

8,985

NET INCOME/(EXPENDITURE)

(238

)

91

RECONCILIATION OF FUNDS

Total funds brought forward

(13

)

(104

)

TOTAL FUNDS CARRIED FORWARD

(251

)

(13

)

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Cash at bank and in hand

1,087

1,203

CREDITORS

Amounts falling due within one year

5

(1,338

)

(1,216

)

NET CURRENT ASSETS/(LIABILITIES)

(251

)

(13

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(251

)

(13

)

NET ASSETS/(LIABILITIES)

(251

)

(13

)

FUNDS

6

Unrestricted funds

(251

)

(13

)

TOTAL FUNDS

(251

)

(13

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 28 April 2026 and were signed on its behalf by:

J Hilbrown - 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.

The accounts have been prepared on the going concern basis despite the deficit of reserves. The charity trustees are optimistic that going forward the charity will receive income in excess of expenditure and are prepared to support it to ensure it can meet its debts as they fall due

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.

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.

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.

2.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

3.	AVERAGE NUMBER OF EMPLOYEES

Average number of employees for 2025 - Nil (2024 - Nil ).

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

9,076

EXPENDITURE ON

Charitable activities

Reptile Rescue

8,985

NET INCOME

91

RECONCILIATION OF FUNDS

Total funds brought forward

(104

)

TOTAL FUNDS CARRIED FORWARD

(13

)

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

1,338

1,216

6.	MOVEMENT IN FUNDS

Net

movement

At

At 1.8.24

in funds

31.7.25

£

£

£

Unrestricted funds

General fund

(13

)

(238

)

(251

)

TOTAL FUNDS

(13

)

(238

)

(251

)

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

9,882

(10,120

)

(238

)

TOTAL FUNDS

9,882

(10,120

)

(238

)

Comparatives for movement in funds

Net

movement

At

At 1.8.23

in funds

31.7.24

£

£

£

Unrestricted funds

General fund

(104

)

91

(13

)

TOTAL FUNDS

(104

)

91

(13

)

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

9,076

(8,985

)

91

TOTAL FUNDS

9,076

(8,985

)

91

7.	RELATED PARTY DISCLOSURES

The office and reptile accommodation costs and the food were paid to a business owed by one of the trustees and amounted to £8,510 (2024 - £8,350).