West

However, Inside Out West has uncovered evidence of financial mismanagement at the heart of the charity and of conditions at the sanctuary itself that are questionable at best.

Stella Harris runs the sanctuary near Coleford, Gloucestershire, with her husband, George.

Stella Harris insists her animals are well managed

They have been rescuing animals for more than 30 years and the sanctuary became a registered charity in 1995.

Undeclared income

The sanctuary's fundraising shop in Ross-on-Wye sells goods donated by the public.

Customers are led to believe the money – about £400 to £600 a week - goes straight to the charity.

In fact, none of it is ever declared in the charity's accounts.

The money goes straight to Stella and George Harris, who keep it in a box at the sanctuary.

George Harris runs the sanctuary with his wife

They insist it is all spent on part-time staff and animal feed but no-one keeps detailed accounts and the taxman sees none of it.

Sanctuary accommodation criticised

Some former workers at the sanctuary say some of the conditions the animals are kept in are badly in need of improvement.

Sheila Nevile was a volunteer for three years from 2000 and adopted her dog, Cassie, from the centre.

She says of Cassie: "She was lucky because she wasn't up there very long, unlike some of them that have been up there for years and years and years and were never taken out properly, apart from a short walk if they are lucky."

In common with several other former volunteers, Sheila says that Stella Harris preferred to hoard animals rather than re-home them.

"I think there were something like 60 cats and there must have been about 20 dogs. You imagine them being in a small cage for 23 out of 24 hours - it's just not right."

Undercover investigation

An undercover researcher, working for the BBC, volunteered to help at the sanctuary to see if anything had changed.

Josie meets George and Stella Harris

She discovered that dogs and cats were being kept in small pens for long periods during the day.

She also found out that some of the current staff at the sanctuary were unhappy at the lack of effort made to re-home the animals.

Criticism challenged

Stella Harris says there are good reasons for every animal not yet re-homed and she says she is doing her best to provide a good home for the animals in her care.

She says all the dogs are walked four times a day and fed regularly and the cats kept in small cages in her house are only there for medical observation.

She says the accusations against her come from someone with a personal grudge.

The RSPCA says it did ask for improvements to be carried out last year, which have since been made.

It says it has not received any complaints since.

Bequest not declared

In 2003, a share of the proceeds from the sale of a property was left to the Westlea Animal Rescue charity in a supporter's will.

The charity received more than £30,000 but none of the money was declared in the charity's accounts to the Charity Commission.

Derek Holland was sole trustee overseeing finances

Derek Holland, who is the sole trustee overseeing the charity's finances, says the money was spent on paying off the sanctuary's debts and on animal pens.

But he admits it was a mistake not to have declared the income.

He says: "I was doing it under pressure. I didn't want to get an accountant in just for a one-off situation."

"It appeared on our expenditure list and we have got cheques and invoices to balance it up so no-one has actually not spent it on the charity."

Trustee resigned

On being confronted with the evidence Mr Holland said he would stand down as the charity's trustee.

"If I have failed then it's my responsibility and I have to say ‘right-ho, I give up'," he said.

Stella and George Harris have decided to take early retirement and close down both the rescue centre and their fundraising shop.

Arrangements are being made to re-home the animals.