CHARITY NUMBER.. 1000249 FRIENDS OF THE ANIMALS REPORT AND F114ANCIAL ￿ATEmENTs FOR THE YEAR ENDEO 30KPYEMBER 2025 FRIENDS OF THE ANIMALS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 Page Legal and admlnlstratfve Information Trustees. report 2-11 Independentaudltor's repc 12-15 ststementof financlal aetmty 16 Balance sheet 17 C35hffowslatement 18 Notes to the accounts 19-28 FRIENDS OFTHE ANIMALS CHARITY INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2023 HARITYNUMBER: l(Y)J249 TRU5TEESANDTRUSTEE COMMirrEE: C Prymak HDY A Diury J Gomel TREASURER: M J Gom22 ADDRESS: 17A RlvÈrway Newport Isle of Wight P030 SUX BANKERS: Ilance& Lel£esterlSantanderl ridle Road Bootle Merseyside GIR OAA HSBC Union 51reet Ryde P033 2U Lknyds B8nk 25 Gr￿harn Streei London EC2V 7HN Shawbrook W?rley Hlll BUSIn￿5 Park The Drive Èfentwcod CM13 3BE Nationwide BuildiTrgSoctety Nationwide House Jpers Way Swindon SN38 INW STATUTORY AuoifoR: MoorÈ (South) Lip 9 St. Johns Place Newport Isleof WiÉht P030 ILH FRIENDS OF THE ANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 The trustee5 present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.- Statement of Recommended Prattice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 2019}. Reference and Admlnlstratlon Detalls The legal and administrative information set out on page I forms part of this report. structure, Governantt and Management Friends of the Animals is an unincorporated registered charity (number 1000249} and is governed by Its constitution, dated 1st September 1990. The Charity is run by a volunteer Trustee committee of four members, elected annually at the Charit¢sAnnual General Meeting. They meetas and when necessary and communicate with each other regularly often by electronic means. The Trustees who served at any point during the year and up to the date of slgnature of this report were: A Drury {8ppointed 3019120231 l Dunsire (resigned 11/1112023) M Eggleton {re5igned 301912023} M Gomez M Hoy (appointed 30/9120231 W Murwill (resigned 3019120231 C Prymak (appointed 3019120231 The Trustees are also Custodian trustees of the charitys properties. At the AGM on 3019123 M Eggleton retlred after 30 years and W Murwell did not stand for election but Anne Drury and Martin Hoy were added to the Committee. New Trustees are given training and a welcome pack. FRIENDS OFTHE ANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 It is the Trustee's job to.'_ a) To ensure the objects of the Charity are fulfilled i.e. The object of the charity is to relieve the suffering of animals of any specie5 which are in need of care and attention. and in particular: i) To aid animals in distre55 through injury or any other cause and to arrange veterinary treatment where necessary,. 111 To flnd suitable new homes for animals in our care or that come to our attention; iii} To assist members of the publlc by means of information. education or in any way whatsoever that will enable them to directly help animals. bl To ensure the activities of the Charity remain within the list above and that no uncharitable actlvlties outslde the specified remit are carried out. cl To formulate policy and guldelines which are then delegated to the National Co-ordinator (currently Helen Sinclair M.B.E.I for implementation through the team of employees and volunteers. d) To consider. review and mitigate risks that could affect the charivs ability to remain in existence. e.g. by the proper use of insurance. and the seeking of guidance from professional bodies. el To decide on the best Use of the Charitvs funds and assets. This includes the purchase of major items and the remuneration of its, employees. f) To always take into account Charlty Commlsslon guidance- particularly with regard to public benefit. Day to day activity such a5 rescue work and the authorisation of veterinary treatment along with administrative functions are carried out from cur premises in Newport. Many tasks are delegated to specific employees such as the shop Managers at Sandown, Ryde and Portsmouth. or In the case of Newport ourvery experienced Office Manager. Charitsble objectives and actlvltles- ￿HAT WE D 'Friends of the Animals, is a practical and carlng Charity specialising in 'preventative' work such as spays and neuters. Neutering is the only humane way to reduce the numbers of unwanted animals as well as improving the lives of animals already here. We work hard to ensure the area5 we cover are kept stray-free and this in turn has a hugely beneficial effect on the whole community. Since the Charity began in 1990. we have totally / partially funded over 42,000 spays / neuters. The record for the most cats we've neutered from one house, is an incredible FORTY EIGHTI and we had an owner whose two large bitches gave birth to a total of TWENTY ONE puppies on the same day I It Was Costly, but we eventually got the lot spayed / neutered and re-homed. We thought we'd heard it all, until we received a call from a man who rang to ask if we would like to 'burf the litter of Staffies he'd purposely bred. but had failed to sell I We declined, although we Pa8e3 FRIENDS OF THE ANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 did help with the considerable c05t of neutering them all. We remain very willing to help anyone genuinely struggling to finance the full cost of this vitally important surgery. Since covid, veterinary prices have rocketed and 'Charity rates, have either disappeared, or are Jnuch reduced. This means it is currently costing us a lot more to treat the same number of anlmals. Unsurprlslngly. In the lastyear there has been a massive increase in the numberof people coming to us for help. Owners are undoubtedly flndlng It harder and harder to access veterinary treatment for their pets and it's not unusual for an owner to sob on the phone, when they hear that we will help their animal. We discover, many have considerable debts and all are struggling to afford even baslc veterinary treatment. One recent example was a Frenchie who had been attacked by anther dog. Hi5 owner had taken him to a Vet but was sadly only able to afford the consultation. This meant the owner leaving wlthout the very necessary painkillers and anti-biotics. as she didn't have the money for them. Fortunately, we have good contacts at several Veterlnary Practlce's and the Receptionist rang US. We immediately stepped in and funded the medications this little dog so desperately needed. Withthe exception of when the Charity has made a major purchase, for almost 33 years Veterlnary treatment has Invarlably been our blggest outgoing. Trying to reverse years of neglect is very costly - and time consuming and there are many occasions when we are a sick, injured or neglected animals very last chance of life. One example is 'Georgie' 8 Westie who came into our care in this truly desperate state. We continue to utilise a network of cost effective and capable Foster Homes, which enables us to provide a pet re-homing service. Every potential home is vislted and carefully checked by a trained volunteer or employee. The fee we charge to place an animal, nowhere near covers the cost to us of the.. spay or neuter, worrnin& de-flea'in& micro-chipping and vaccinating prior to placement. We operate an efFicient "want5" list. which often enables us to channel a new arrival. towards a new home. within a short time of their arrival. This is far preferable to having an animal languishing in a foster home for an extended period, during which tlme they will become 5ettled-and then having to uproot them. We are mindful that due to a number of other groups bringing in large numbers of dogs from abroad. our foster spaces have decreased in number. None of the group5 are Charities and even worse, they are not neutering the anima15- we arel Our Foster carers (mainly but not exclusively) look after dogs and rabbits. until a permanent home can be found. They also serve as a lifeline to the elderly and to people in Hospital or in short term FRIENDS OFTHE ANIMALS TRusfEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 Care Hornes, as we provide a fostering service for their pets (usually for up to a monthl and free of charge. We also assist the elderly and infirm by providing a short-term dog walking service and we actively encourage owners to always 'pick up. after their animals. Our voluntary drlvlng servlce tran5POrts owners and their animals to and from Vets. Our wonderful drivers give freely of their time; all we ask is for service users to be fair and cover the cost of the driverfs mileage. Another way we help the publlc. Is by loanlng out equipment such as crates and carrying baskets F.O.C. The latter negates the risk of owners transporting animals in cardboard boxes (which used to happen a lot). The cost of living crisis has hit many families very hard indeed and we frequently come across animals whose owners can't afford to feed them a proper diet. 'Pets at Home, have been fantastic and their very generous support has seen us through many a crisis. We are hu grateful to them for monetary donations, vouchers to Spend in Store and for several pallets of I, food. We are also grateful to all the shoppers who generously add items of pet food to their weekly shop, then pop them into the Pet Food Collection points we have in various Supermarket5 and Pet Shops. For almost nineteen years, we have supported the 'Farm Animal Rescue Sanctuary, (Reg Charity 12039381 at Wolverton in Warwickshire, by paying all the veterinary treatment and shearing costs, plus the majority of the feed bills. Numbers fluctuate, but the Sanctuary is currently home to around 400 rescued animals and without our help. the animals, very survival would be at stake. Pays FRIENDS OF THEANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 Achlevements and Performance Animal Welfare This year has seen us rescuing far greater numbers of wildlife than ever before. These are mainly badgers. foxes and swans, although bats, hedgehogs and a barn owl have also been rescued. We are also receiving more calls for help and from wider geDgraphical range of locations throughout England and Wales than ever before. This results in a far greater time being required to: contact vets. arrange treatments and sort out payments. Despite these pressures, our lovely team battle on and by sheer effort continue to offer 3 very high level of service. We would like to thank our staff. volunteers and trustees for the time and effort they put in to making this Charity the success it is. Financial Revlew Year 201912020 202012021 202112022 202212023 Total Income £954,476 £392,537 £1,019,833 £1,010.607 £671.331 £1,296,906 £751,334 Total Spent £549.913 Total Charltable £324,727 £448.747 £514,413 £628,447 % Charitable Expenditure 82.7% 81.6% 76.6% 83.6% Pag26 FRIENDS OF THE ANIMALS rRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 The Charity truly appreciates and values eve physical. donation and gift whether financial, practical or Thi5 financial year demonstrates the prudence of the Trustee, policy of using funds to ensure the long-term stability and success of the charity. The volatility of funding and the need to have a spread of income sources has been aptly shown in this yearfs accounts. After a reduction in Voluntary income of over 23% 120211202211£749,317 - £574,815) the Charitls long term investment plan5 have borne fruit in the current year with the success of our retail operations. The four retall outlets have shown an overall growth of 31% 1£411,790 £540.1141 and in the year 23124 it is expected that there wlll be further significant growth of around IO%. The individual increases this year are all significant. l.e.. Portsmouth +10%, 17A Riverway +98%, Sandown +8% and Ryde +50%. These figures have made a major contribution to our ability to efficiently help a much increased number of animals. As well as increasing our income. it has been possible to retain our charitable effectiveness at a whopping 83.6% by reducing costs. Both Fundraising and Support costs have been reduced. the former by 13Yo and the latter by a third. The Charity has also found that a worthwhile side effect of government policy in the financi31 year has been a noticeable increase on return of our cash investments. Before the 'cost of living crisis, when interest rates were at an all-time low. we recetved a grand total of £548 in interest. In this year the figure jumped to over £21,000 and we expect the same figure In 23/24 to be over £50,000. Thi5 15 another way of showing how we have used funds sensibly and with prudence to enable increased benefit for the Charity whilst aiming to establish its, permanent foundations. The charIt￿S decision to purchase premises has given us great flexibility in the use of those premises, whilst retalning the assets. Furthermore. we are not wasting funds on financing someone's else's property portfolio. To further enhance the spread of fund raising. thE Charity will be working to make greater use of online funding. This will not be to the detriment of existing methods but the Trustees appreciate we still need to increase this aspect of our fund raising. In the coming year, the Charity will aim to expand further. in a steady and controlled manner. Whilst we fully expect veterinary costs to Increase further. we do have the policies in place to ensure we are more than capable of dealing with this and expanding our reach. Page7 FRIENDS OFTHE ANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 IIE.N,D.S Animals JL.I The Sandown shop FRlIE,N,DS Animals Ryde Shop Portsmouth Shop Volunteers make a significant contribution to the Charivs work and the Trustees would like to express their gratitude for the effort put in by many people. Thi5 includes the superb volunteer5 at the shops in: Sandown. Portsmouth, Ryde and Riverway. Newport Office / Shop P3p8 FRIENDS OF THE ANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 The following are just a few of the animals who came into our care after their owners had sadly been found deceased. Some ended up in a Police kennel with a definite time limit on it. Happily, each one has gone to a loving home. FAJ l3 •• We truly appreciate that people have many choices of Charities to support, but no appreciates it more, or tries harder than we do. to get the very best possible from every penny donated. Pa¥e9 FRIENDS OF THE ANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 Reserves Pollri It had been the Charlt¢s aim to hold uncommitted free cash reserves equivalentto approximately 12 months expenditure. However. to take account of the truly unexpected and followlng discussions with our accountant5 we have raised the threshold for reserves to approximately 24 months of free funds- whi15t still maintaining our high level of service provision. The Trustees will continue to monltor these figures. but are confident the reserves policy is sound. Having invested heavily to secure the Sandown and Ryde shop5 to provide us with long-term. secure. unrestricted income, we fully expect 23124 to be one of some further expansion with the probabillty of further capital investment taking place. but that of course is currently in the discussion phase. Future actlvlty The Trustees wlll continue to closety monitor income / expenditure / reserves when preparing plan5 and setting policy. They wlll also contlnue to monitor the Chartvs input into the Sanctuary at Wolverton. Warwickshire. Expanding our help to the public and their animals, whilst securing the Charitvs financial future and base is going to be the bedrock of our activity over the next few years. We will continue to help all species of animals that come to our attention and wlll seek expert advice, where appropriate. We will 8150 take part in as many public events as po55ible in 202314 to promote our work and generate support To date, the Charity has done in exces5 of 42,000 spays and neuters and we will continue to promote this very important aspect of our work. We are also one of very few Charities in the Country, who provide pet food and veterinary treatTnent (including spaying and neutering) F.O.C. for animals whose owners are: homeless, living in Retuges. or who are in Prison. As a result of a substantial legacy which has been received in the period after the year-end, the charity has been able to purchase a new building in Newport, Isle of Wight. It is the aim of the charity to bring this building into use as office and fundraising centre. and that will further allow our animal welfare work to expand significantly. Tru5tees' Responsibllltles The trustees 3re responsible for p￿parIng the Trustees, Annual Report and the financial Statements in accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practice). PaBelO FRIEND5 OFTHE ANIMALS TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 The law applicable to ch3ritie5 in England & Wales requires the trustees to prepare linancial statements for each financial year which give 3 true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select 5Ultable accounting policie5 and then apply them consistently; observe the methods and principle5 in the Charities SORP 2019 IFRS 102}; make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards have been followed; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial Statements comply with the Charitie5 Act 2011, the Charities IA¢¢ount5 and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Dlsclosure of information to the audltors We. the Trustees who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware. that: there15 no relevant audit information of which the charit¢s auditors are unaware: and we have taken all the steps that we ought to have taken as trustees in orderto make ourselves aware of any relevant audit information and to establish that the charitys auditors are aware of that information. Approved by order of the trustees committee, and signed on Its behalf by.. M Gomez, Trustee Date.. Pagell INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF FRIENDS OF THE ANIMALS Opinion We have audited thefifiancial statement5 of Friends of the Anima15lthe'chariiYI fortheyearended 30Septembèr2023 whith compilsestarementof Financial Activitie5. Balance 5heeL Cashflawandnote5to thE r￿anCIal5taternentS, inclvdinga summary of significant accountin8 policies. The financial ieporting framework that has been applied in their preparation is applicable law arTrd UnitEd Kingdorn Accounting Stsndord5. includin8 FRS 102 The Financial Reportin8 Standard applsrable in the UK and Republic of Ireland" IU(tired Klngdom GeneraltyAccepted Atcounting Pratt￿tI. In ouroplnlon the flnancrdl statements.. Ewe a true and fair view of the slate of the ch2riVs affair5 a5 al 30 September 2023 and of Its Incomlng resouKes at)d application of resources. forthÈ ye3rthen ended.. have been property prepared in accordance wilh Unlted KFngdom Generally Accepted Attoufttlng Prartice,. and have been prepared In xcordance wlth the requlrÈments of the Charities ACI 2011. Das15foroplnlon We ￿j￿d￿ted our audit In attOTdance with Intemational StaThdards on AudItI￿ IUKI 11SA5 IUKII and app1[￿ble law. thjr re5pc>nsibilities under those standards are further described in thÈ Auditorfs responsibilities for the audit of the financiHI statements settiDn of Qui feport. We are Ir￿ependent of the charity in accordance with the ethical req4Jirements that a relevantto ourauditofthefinanc5alstatements inthe UK, ineludill8thEFRe5 Ethicalstandard, and weh3vefulfilledourethlcal re5pon5ibilities in accordantewith the5È requifemellts. We believe that the audit evldence we have obtalned Is thff*iènt and approprlateto providÈ a k5isfor our audit opinion. ConC￿s1onS rElatin8tQEoing CODcern ln auditlng the financial statements. we have conduded that the trustees. use of the 8oin8ve.The rnore removedthat laws and regulatlorts arefrom financial transacta)tTrs. the less rik@￿ rt is that we would become aware of nort-compliaTrce. Auditlng standards also limit the audit procpdute5 required to identfy non-compliance wSth laws and rE8ulatton5 to enqulry of the dIreC￿¥S and other Tnanagement and the InspectSon of regulatory ￿&2] totresponden¢e, if anv. Material mlssiatements that arise tlue to fraud can be harder to detettthan thD5e that arise from error a5 they may involve eliberate concealment or collusloTh. Pa8e14 INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF FRIENDS OF THE ANIMALS Use ￿Qu[ repwt Th15 report15 made solelytotherharity'strustees. as a body. in accordance wlth Part 4of the CharitTeslAccounts and Reportsl Regulations 2fM18. Our audit work h35 beern undert3ken so that we mieht stste to the charitys trustees those matters we are required to slate to them in an auditorfs repoFI and for no other purpose. To thÈ fulle￿ ertÈnt pÈrmittÉd by law, we do nol accept orassume responslbllftyto anypartyotherthan the ¢harityand charity's trusteesas a bcdyt forour audit worl lorthis report, orfrtrthÈ tspinioTr we have formed. For and on behzlf of Moore Isouthl LLP. StatutoryAuditor MoL¥e IStyJthl LLP is elt8ible to act as an auditor in letm5 of Section 1212 irfthe Comp3Dies Act 2(L16 9 Stjohn's Flace Newport 151e ofWFBht P030 IL z* Pasels FRIENDS OF THE ANIMAL5 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023 Unrestvlcted Funds Restrfcled Funds Notes 1023 202Z INCOME AND ENDOWMENTS FROM Voluntsrylncome Ralsin8 funds I￿e5￿me￿t incoffl? 652.315 2A33 21.068 60.690 713,005 562,833 21,068 574.815 435,244 TOTAL INCOMING RESOVRCES 1.236.216 60,690 1,296.906 1,010,607 RESOURCES EXPENDED Ralsln8 fvn& Fu[￿r&i51n¥ costs Fundr3isingtrading= costs ofgoods sold and other costs 79.4110 79.400 91.470 43.487 43,487 65.448 th3ritableactivities An[[r￿1 Welfare 558.228 70219 628.447 514.413 TOTAL RESOURCES EXPENDED 681.115 70.219 751,334 671.331 N￿INcOMING I IOUTGOINGI RESOURCES BEFORE TRANSFERS 555.101 19.5291 545.572 339,276 GROSSTRANSFERS BETWEEN FUNDS 15 19.5291 9,529 NET MOVEmEP￿1M FUNDS 545.5T2 545.S72 339,276 RECONaLIATION OF FUNDS Totsl lunds broughtfe￿ard 2.192.385 2.192,385 1.853.109 Totalfunds forwaid 15 2.737,957 2.737.957 2.192.385 The noies on pagÈs 19 ID 28 form partof these account& Pa2e15 FRIENDS OF THE ANIMALS BALANCE SHEET AS AT 30 SEPTEMBER 2023 2023 2022 Notes FIXEDASSErs Tanybleffxed a55ets li 1,(106.640 1,007,193 cuRRE￿[ASsETs Debtors Cash at bank and In hand Iz 172.682 1.585.626 32.577 L197.930 1.758.308 1.230507 CREDITORS Amounts falling due withln oneyear 13 126.9911 145.3151 NET CURRENT ASSÉTS 1,731,317 1,185.192 NET A55Ers 2.737,957 2,192,385 FUNDS Un￿triCted income funds Re5trsCted incomè funds 2.737.957 2.191.385 TOTALCHARITY FUNDS 15 2.737.957 2.192.385 The notes on page5 19to 28form part olthese accounts. Signed on behaifof the tru5Eees M Gomez-Trustee Date.. Pas￿17 FRIENDS OF THE ANIMALS CASHFLOW STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER 2023 2023 2022 Note Cashflow5from opBratlngartlvttles Cash8enÈrated frotn operating athvities 403.057 412,419 Ca5hfiows from lrtvestinzatti¥ltlÈs Pvrcha5e of tarwblefixed assets Interest rÈcelvÈd 136,430 21.068 1119.2751 Netcash used In Investing activilie5 115.3621 1118,7271 Change Ih cash and cash equivalents in theyear 387,695 293,692 Cash and cashequlvalents atthe beglnnlngof theyear 1,197,930 904.238 C35h èELd cash equlvalents atthe end of the year 1.585,625 1,197,930 NOTES TO CASHFLOW STATEMENT RECoNCILIA￿oN OF NET INCOMEIIEXPENDITUREITO N￿(ASH FLOW FROM OPERATINGACTMnES 2021 zozz Netlnwrne fortho reportlng perlod la$ perthe staiement of finan¢l•l •¢tlvltle51 54S.S72 339.276 Adjustmentsfor: Depreciation charges LO￿ on d15posal irfftxed a¥ets Interest recpived Ilntreaselldecrease In debtor5 IDÈtre3sel/incre35e in creditors 35,632 1,350 121.0681 1140.1051 118.3241 34.295 15481 37.937 1,459 403x557 412.419 ANALYSIS OF CHANGE IN NET DEBT Asat 30September 202> l Q¢tober 2022 Cash flows Cash at bank 2nd In hand 1,197,930 387.695 1.585.625 FRIENDS OF THE ANIMALS NOTE5 TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 I ACCCKINTING POIICIE5 lal Aeeountlr#d rarrled fo￿ard 2,192.385 2,191385 P38e 23 FRIENDS OF THE ANIMALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30SEPTEMBER 2023 Costsof 8enpiatlng voluntsry Costs of Furtd Raising Tradlns Anlmal WelF4re 2023 Tot81 2022 Totsl 8 5UPPORTCOSTS Unrestritted Motorand trnvel Rent. ￿te$ and Insurance Heat, Ilght & water Telephone Printin& statlonery& postage Wages EttyloyÈrs NIC Pensiun5 Repalrs and miscellèneeus Oepreclallon L0550n disposal of fixed assets Bank charge5 Auditor5, *ee5 AccouThtanty Legal and p￿fesSional 524 524 5% 9.6S2 46% 6.975 46% 3tMI 9.435 90% 10.491 50% 7.581 50% 4398 88% 11,512 78% 179,884 90% 22,7(Kl 90% 3J)83 90% 16.736 34% 21804 64% 864 64% 10,483 20.982 15.162 4,998 14.760 199.871 25.222 3.426 49.224 35.632 1.350 1.479 5.574 1.347 1,763 8.603 24.185 9.918 4,306 11.400 159,817 7.845 6.556 121,751 34.29S 839 606 3C¥) 1.624 11% 19.987 10% 2.522 343 10% 16.244 33% 6,414 18% 243 18% 256 18% 1,003 18% 242 18% 1,763 11 1,624 11% 16.244 33% 6.414 18% 243 18% 266 18% IC￿3 18% 242 18% 947 64% 3,568 64% 863 64% 1,3Q4 5.790 l.Q55 1,092 52.920 43.487 294.866 39L273 397,917 Restrirted Wases 19.338 100% 19.338 15.960 19.338 19.338 15.960 Paae 14 FRIENDS OF THE ANIMALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 2023 2022 NET INCOMING RESOURCES The net IncomlnÈ resour￿ are stated after charging.. Depreciation Auditors, fees 35.632 5,574 34,29S 5.790 Ttyttee5 and employees Wagp5and 531aries Sod￿1 seiurity costs Penslon cosis 199,871 25.222 3.426 159.817 7,845 6,556 224519 174.218 Number of Employees (including ￿rt￿Me} The Iru5tee5 do not recel¥e any remuneratloA. No ÈxpeThses were relmbursed 19 Irv5tees during the ye3r12022= None). No employee recelved employee benefits of mre than E60,IXKI peraThnum12022.. None). ThE trustee5 Wish to clarify that it 15 theii leg41 obligatlon to state that no employee earned more than £60.000 p annum. and that in factno Indi￿￿val employeewa5 paid clo5eto thls amount. 10 PRIOR YEARADJU5TMENT It ha5 been ideniified that one of the properties is held under 8 999 year leas2 ratherthan a5freehold and therefo the a£coynts have been restated to correctty rÈflett thls. As ? result brought fotward balances for freehtsld and leasehold property have been Te5tated In the rangl￿e fixed 2s5È1s note_ This change has had no effert t reserves zs at 305eptembpr 2022. noron the 5urplu5 reported lor fhatyear. FRIENDS OF THE ANIA4ALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDEO 30 SEPTEMBER 2023 Freehold Leasehold Property Property 45 re51ated a5 restated Motor vehicles Fittin8s & equlpment Total 11 TANGIBLE FIXEDASSETS Cost At i Ottober 2022 Addirions tlsposals 611,180 267.202 B7.427 31.977 179.488 4A53 129.3431 1,145.297 36.430 129,3431 At 30 September2023 611.180 267,202 119A04 154.598 1,152,384 Depretiation At l Oitober 2022 Chèrgefor year Lkn dlspos315 61324 14.270 75,781 21.362 127,9931 138.105 35.632 127.9931 At 30 September2023 76,594 69.150 145.744 Net bookvalue at30September 2023 61L180 267.202 42￿10 85,448 1.006.640 Net bookvaluÈ at 10(tober 2022 611.180 Z67.202 25.103 103,707 I,Q07,192 2023 Total 2022 Yotal 12 DEBTORS PrepaymeTrts Accrueé income Otherdebtors 6.897 134154 27.631 5,207 27,370 172.682 32,577 IJ CREDifoRS:AMOUNTSFALLING DIJEWITHIN ONEYEAR Opefatin8 rreditor5 Accruals Othercredltors 24,817 14,259 6,239 14,679 26,991 45.315 Pa8e26 FRIENDS OF THE ANIMALS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 14 ANALYSIS OF NET ASSETS BETWEEN FUNDS 2023 Unre5trfcted 2023 2023 Restrlcted Funds FuvM15 T