REGISTERED COMPANY NUMBER: 06361356 (England and Wales)

REGISTERED CHARITY NUMBER: 1127707

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ANIMAL RESCUE FOUNDATION LIMITED

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

13

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 30 September 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).

The Trustees of Animal Rescue Foundation Ltd present their annual report for financial year ending 30th September 2025, together with the accounts for the year. We confirm that everything complies with all relevant codes of practice and reporting.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Animal Rescue's primary aim is to support the many small and underfunded animal charities in England Wales Scotland and N. Ireland.

We do not support animal charities importing animals from other countries.

We do not support charities which ( in our opinion ) further political or life style agendas to the detriment of the animals in their care.

We do not support charities that have failed ( for whatever reason) to register with the charities commission and/or have not obtained HMRC acknowledgement for gift aid.

We do however support 'baby' charities with advice and seed payments as a 1 off emergency grant to start the processes required.

In normal circumstances we prefer to help with a project that can be easily identifiable for future audit purposes.

Overview of Activities

The charity has received less in the way of bequests in the last year but more grants to other charities have been awarded as there are more animal charities in need due to a combination of factors.We still have sufficient reserves to cover this level of donations at present.

Running the charity is becoming increasingly tough with inflation, cost of living, the knock on from covid and the current uncertain economic situation.

Educational Awareness

We look favourably on rescue/rehoming charities that, in part, teach the basics of animal care to a wider audience, especially children.

FINANCIAL REVIEW

Principal funding sources

Total income for the year

Total income including bequests £237,409

Bequests/gifts £142,216

Donations £95,194

Expenditure

The nominal rent (including electricity) for premises remains the same.

Insurance premiums have decreased marginally.

Expenses for admin and handling phone enquiries etc have decreased.

Grant Making Policy

The objectives paragraph above sums up our criteria for making grants.

The trustees only approve each application, which is supported by our questionnaire when they are satisfied that it meets this criteria.

Funds of the Animal Rescue Foundation Ltd

We consider it prudent in normal times to keep reserves of 1 years expenditure, at any one time.

We do not invest money apart from reserves held in NatWest deposit account.

Going concern

The trustees have taken a robust review of the charity, and consider it to be in financial good health.

FUTURE PLANS

The cost of living crisis and the increased uncertainty in political adventures carries forward into peoples willingness to help via donations. Our mailings must always promote animal welfare. We have a a stable and conscientious donor base, which helps tremendously. During the year we have undertaken a programme of cold mailing 30k people which has had very good results so we do intend to do this again.

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.

Charity constitution

Animal rescue Foundation Ltd is registered as a charity with the charity commission number 1127707.

The foundation was established in 2007 as a charitable company limited by guarantee. The constitution has remained the same since inception.

The foundation has no trading entities or associated businesses connected to it.

Risk management

The trustees and management review risk management every few months.

The main areas of concern are

Grant criteria. we have tightened up grant criteria. Each recipient must be a registered charity and registered for gift aid. A no kill ethos must be promoted at all times.

Location. We only help charities resident in the UK.

Prolonged impact of Covid. Covid has proved that we must have an extra disaster fund of at least £50,000 at all times.

Disaster recovery and cyber security. Our main database is a stand alone device with no connection to external devices. Our ad agency control our web site and they have adequate controls to alleviate any attacks. Any adverse publicity due to similar named unregistered charities now seems to be on the decline but we keep a wary eye open all the time.

Remuneration

Apart from expenses and time incurred running the charity no person derives financial benefit from the charity.

Safeguarding

We do not work with children or vulnerable adults.

Data Protection

We review all legislation and changes within the GDPR framework. We are registered with the ICO and FPS.

Fundraising

Our main source of funds emanates from direct mail. This is all controlled from our head office. We do not employ professional fundraisers. We only mail 4 times per year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06361356 (England and Wales)

Registered Charity number

1127707

Registered office

Queach Cottage, Leys Hill

Walford

Ross-on-Wye

HR9 5QU

Trustees

L Wolstenholme

Mrs J Wolstenholme

All the trustees are aware of the Charity Commission publication: "The essential trustee, what you need to know"

The trustees have delegated authority to the founder for day to day management of the organisation.

Company Secretary

P K Houlden

Independent Examiner

Cole & Co

1 The Sheepcote

Monks Orchard

Lumber Lane, Lugwardine

Hereford

Herefordshire

HR1 4AG

Approved by order of the board of trustees on 25 June 2026 and signed on its behalf by:

P K Houlden - Secretary

Independent examiner's report to the trustees of Animal Rescue Foundation Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 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.

Michael Cole

Cole & Co

1 The Sheepcote

Monks Orchard

Lumber Lane, Lugwardine

Hereford

Herefordshire

HR1 4AG

Date: .............................................

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

237,409

377,941

EXPENDITURE ON

Raising funds

220,550

222,030

Other

35,673

48,705

Total

256,223

270,735

NET INCOME/(EXPENDITURE)

(18,814

)

107,206

RECONCILIATION OF FUNDS

Total funds brought forward

607,181

499,975

TOTAL FUNDS CARRIED FORWARD

588,367

607,181

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

5

642

301

CURRENT ASSETS

Cash at bank

590,197

609,107

CREDITORS

Amounts falling due within one year

6

(2,472

)

(2,227

)

NET CURRENT ASSETS

587,725

606,880

TOTAL ASSETS LESS CURRENT LIABILITIES

588,367

607,181

NET ASSETS

588,367

607,181

FUNDS

8

Unrestricted funds

588,367

607,181

TOTAL FUNDS

588,367

607,181

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 25 June 2026 and were signed on its behalf by:

L Wolstenholme - 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.

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.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

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.

2.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

319

148

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

4.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

377,941

EXPENDITURE ON

Raising funds

222,030

Other

48,705

Total

270,735

NET INCOME

107,206

RECONCILIATION OF FUNDS

Total funds brought forward

499,975

TOTAL FUNDS CARRIED FORWARD

607,181

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

465

6,201

6,666

Additions

-

660

660

At 30 September 2025

465

6,861

7,326

DEPRECIATION

At 1 October 2024

454

5,911

6,365

Charge for year

3

316

319

At 30 September 2025

457

6,227

6,684

NET BOOK VALUE

At 30 September 2025

8

634

642

At 30 September 2024

11

290

301

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans (see note 7)

275

69

Other creditors

2,197

2,158

2,472

2,227

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year on demand:

Other loans

275

69

8.	MOVEMENT IN FUNDS

Net

At

movement

At

1.10.24

in funds

30.9.25

£

£

£

Unrestricted funds

General fund

607,181

(18,814

)

588,367

TOTAL FUNDS

607,181

(18,814

)

588,367

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

237,409

(256,223

)

(18,814

)

TOTAL FUNDS

237,409

(256,223

)

(18,814

)

Comparatives for movement in funds

Net

At

movement

At

1.10.23

in funds

30.9.24

£

£

£

Unrestricted funds

General fund

499,975

107,206

607,181

TOTAL FUNDS

499,975

107,206

607,181

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

377,941

(270,735

)

107,206

TOTAL FUNDS

377,941

(270,735

)

107,206

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2025.