Margaret Green Animal Rescue (Trading) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

Margaret Green Animal Rescue (Trading) Limited

Company Information

Directors

Mrs L Suchanek Prof P J Richardson Mr N Mason Ms T Sheldon Mrs S Copling Ms A Richards

Registered office

Margaret Green Animal Rescue Church Knowle Wareham Dorset BH20 5NQ

Auditors

Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Margaret Green Animal Rescue (Trading) Limited

(Registration number: 09967026)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	41,104	30,338
Current assets
Stocks		11,611	10,019
Debtors	5	67,056	64,341
Cash at bank and in hand		164,374	180,219
		243,041	254,579
Creditors: Amounts falling due within one year	6	(35,221)	(51,049)
Net current assets		207,820	203,530
Total assets less current liabilities		248,924	233,868
Creditors: Amounts falling due after more than one year	6	(57,500)	(57,500)
Net assets		191,424	176,368
Capital and reserves
Called up share capital	7	100	100
Retained earnings		191,324	176,268
Shareholders' funds		191,424	176,368

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 May 2026 and signed on its behalf by:
 

Mrs S Copling
Director

Margaret Green Animal Rescue (Trading) Limited

Notes to the Financial Statements
for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Margaret Green Animal Rescue
Church Knowle
Wareham
Dorset
BH20 5NQ

These financial statements were authorised for issue by the Board on 26 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements have been prepared in British pound sterling and rounded to the nearest whole pound.

Going concern

The financial statements have been prepared on a going concern basis.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 27 May 2026 was Sarah Hough, who signed for and on behalf of Edwards and Keeping Limited.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Margaret Green Animal Rescue (Trading) Limited

Notes to the Financial Statements
for the Year Ended 30 September 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold Improvements	Over the minimum period of the lease
Motor Vehicles	25% Straight line
Furniture, fittings and equipment	25% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Related party loan

The loan from Margaret Green Animal Rescue is treated as a Public Benefit Entity Concessionary Loan and is measured at the amount received.

Gift aid payment to parent charity

The company pays some of its taxable profits for the reporting period to its parent charity under the gift aid scheme. These gift aid payments are recognised as distributions to owners in equity within retained earnings.

At the reporting date there was no legal obligation in place for the company to make this gift aid payment, although prior to the reporting date the board had indicated its intention to pay the taxable profits to the parent charity in respect of the reporting period. The payment is expected to be made within 9 months of the end of the reporting date.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Margaret Green Animal Rescue (Trading) Limited

Notes to the Financial Statements
for the Year Ended 30 September 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company during the year, was 23 (2024 - 20).

4	Tangible assets

	Leasehold Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	82,817	-	6,550	89,367
Additions	16,395	977	-	17,372
Disposals	-	-	(6,550)	(6,550)
At 30 September 2025	99,212	977	-	100,189
Depreciation
At 1 October 2024	52,479	-	6,550	59,029
Charge for the year	6,362	244	-	6,606
Eliminated on disposal	-	-	(6,550)	(6,550)
At 30 September 2025	58,841	244	-	59,085
Carrying amount
At 30 September 2025	40,371	733	-	41,104
At 30 September 2024	30,338	-	-	30,338

5

Debtors

	2025 £	2024 £
Prepayments	28,130	30,515
Other debtors	38,926	33,826
	67,056	64,341

Details of non-current trade and other debtors

£17,125 (2024 -£14,625) of Rent Deposit is classified as non current.

Margaret Green Animal Rescue (Trading) Limited

Notes to the Financial Statements
for the Year Ended 30 September 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		1,725	1,725
Trade creditors		5,961	2,538
Amounts owed to group undertakings	10	12,780	33,402
Credit card account		1,847	382
Accruals		12,908	13,002
		35,221	51,049

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loan from Margaret Green Animal Rescue		57,500	57,500

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Distribution

		2025 £		2024 £
Distribution - donation to the parent CIO		172,821		120,156

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £492,183 (2024 - £403,850 (restated)).

Margaret Green Animal Rescue (Trading) Limited

Notes to the Financial Statements
for the Year Ended 30 September 2025

10	Related party transactions

Summary of transactions with parent

Margaret Green Animal Rescue (5 directors are also trustees of the charity)
 
During the year Margaret Green Animal Rescue made loans to Margaret Green Animal Rescue (Trading) Ltd to the value of £Nil (2024: £nil), at the year end the total loan balance due to Margaret Green Animal Rescue was £59,225 (2024: £59,225). Interest at 3% was charged on the balance to give £1,725.

Management fees of £6,000, (2024: £6,000) and internal recharges totalling £179,584 (2024:£158,869) in relation to boarding fees were paid to Margaret Green Animal rescue during the period. At the year end £12,779 (2024; £33,402) was due to Margaret Green Animal Rescue in respect of net trade debtor and creditor balances. A further £nil (2024:£nil) was owed in relation to expenses paid by the parent charity on the subsidiary's behalf.

A donation of £172,821 (2024:£120,156) was paid to Margaret Green Animal Rescue by the company.

At the year end the total amount due to Margaret Green Animal Rescue was £72,004 (2024:£92,627).
 

Loans to related parties

2025	Parent £
At start of period	59,225
Repaid	(1,725)
Interest transactions	1,725
At end of period	59,225

2024	Parent £
At start of period	59,225
Repaid	(1,725)
Interest transactions	1,725
At end of period	59,225

11	Parent and ultimate parent undertaking

The company's immediate parent is Margaret Green Animal Rescue, a Charitable Incorporated Organisation, incorporated in England and Wales.
 
These financial statements are available upon request from the Charity's Commission's website.