## **THE ANIMAL RESCUE CHARITY** **REPORT AND ACCOUNTS** **FOR THE YEAR ENDED** **31ST MARCH 2024** **Registered Charity Number: 1007182** **THE ANIMAL RESCUE CHARITY DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** ## **INDEX** ## **Page Number** ||1||-|Trustees' Report| |---|---|---|---|---| ||2||-|Independent Examiners' Report| ||3||-|Statement of financial activities| ||4||-|Balance sheet| |5|-|7|-|Notes to the financial statements| **THE ANIMAL RESCUE CHARITY** |TRUSTEES:|J G Rose| |---|---| ||F Piggot| ||L Hunt| ||T Prior| ||D Johnson| |ACCOUNTANTS:|Sterlings Accountancy Solutions Ltd| ||131-133 Roman Road| ||Mountnessing| ||Brentwood| ||Essex| ||CM15 0UD| |BANKERS:|CAF Bank Ltd| ||25 Kings Avenue| ||Kings Hill| ||West Malling| ||Kent| ||ME19 4JQ| |REGISTERED OFFICE:|Foxdells Sanctuary| ||Farnham Road| ||Bishops Stortford| ||Hertfordshire| ||CM23 1JB| |CHARITY NUMBER:|1007182| Pa8¢ 1 THE .4NIYAL RWIIE CIIARITY 11II',SIEES' REPORT Tht repm •nd tht fitt￿¢1￿ stswn¢r41 for the ye•r ¢Dded 31st Ma￿h 2024. This Ittp￿ bu beeD in K¢rydmc¢ with tht Chtritsu SORP {FRS 1021 '¢ b*bt ¢hkn8e5 rel￿1￿& loow Board of Trusteei TrAy Pnrx •nd Jc+ffi*)n hawJc4ned of TTU*¢d tknLA ¢xperkeNc¢d HR IP￿•#￿¢•￿.V¢ And T￿Y FfiQT has vdunt¢¢r¢d &)ing hom¢ ch￿$ 20 >wi. The Aftim￿ ￿trIty. T¢Piter￿ the Chthtim C¢wisl¢a in 1991. ¢h#ityts¢. 1007182. evdved out ofthe d w wewni 5uff¢nni to ￿lMIll. The pr¢￿1￿0 Mim￿SbY wNdiA8 i Mf¢ for homelui *b￿dOned ￿lmill in Tht y••r mdln8 Much 2024 h¥ b¢¢n of a¢hi¢v¢m¢nii m*ny ¢b￿lIng¢1. pmod. w• h• f•¢ed with iiiu4tioni kn'ih¢no exp¢ri¢ts¢ed, warily 10 th¢ ¢wr•ni •wikYni¢ within thi UK lad pwplu. inAbdity to ¢op• or ￿Y fw thi upkeep tsf th•ir iNuNh. W¢ hw* il$0 bom m￿e llJ¢reaiJn8ly iw•rg of th¢ dwi to vulnerknle •nimdJ •Dd ￿MPul(￿l UM rfth• inwrnrt fw th¢ Ml• of *olM thov a¢4uird by Tht c%vty.•14ni￿ towlrdi PTM•Mtiffj ofwildSlf• Wmi l#u•• hu O¢rthU￿ The t1nwI￿ thhwi'oAf¢x th• y••r 2033.24 foll IDcan¢: £33J JIO Exw&tur¢ 1236,734 fc* th• >T¥. £88,576 Aww•ll￿ ofth¢ Chvity knd kn fvilu• w th• ¢aTrnunlty ¢￿IlAU•l t0￿dI In •nLMThO￿l1llIn¢iaI to th• Ckn'ry. th prnlx It￿•* ￿l¢b v• th• b¥&4KYt• of•ll we try ￿ Khi•v• W• alx+ wi•h to ¥knowl•dy th* of10¢41 *YPN1•￿IcO8 Ind buan¢*B• ￿ Io th¢x• ¥th* in4oT¢ f(*)d blni, Fuwlty, i *•¢*l y￿. lo our lryil k••p th dAy4fy&y whmli tumlnl thd to wh4XTh w• •re truty Sipbid ty, reiiitw•d wilh th¢ Chthd•i C(rniuI￿. No. 1007182 Page 2 **INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES OF** ## **THE ANIMAL RESCUE CHARITY** I report on the accounts of the Trust for the year ended 31 March 2024, which are set out on pages 3 to 7. ## **Respective responsibilities of trustees and examiner** The charity trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to : - examine the accounts under section 145 of the 2011 Act - to follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act - to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below. ## **Independent examiners statement** In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act and to prepare accounts which accord with accounting records and to comply with the accounting requirements of the 2011 Act have not been met. 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **David Parker FCA** ## **Institute of Chartered Accountants in England & Wales** Sterlings Accountancy Solutions Limited 131-133 Roman Road Mountnessing Brentwood Essex CM15 0UD Date: 17th September 2024 Page 3 ## **THE ANIMAL RESCUE CHARITY** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING THE INCOME AND** ## **EXPENDITURE ACCOUNT AND STATEMENT OF RECOGNISED GAINS AND LOSSES** ## **FOR THE YEAR ENDED 31ST MARCH 2024** |**Notes**
**Incoming resources**
Revenue grants, legacies and donations
Donations
Activities for generating funds
Investment income
3
Other income
4
**Resources expended**
**Charitable expenditure**
5
Support costs and activities
6
Management and administration on the charity
7
**Total resources expended**
**Net movement in funds**
Fund balance brought forward
**Total incoming resources being net incoming**
**resources available for charitable application**
**Net incoming/(outgoing) resources for the year before**
**transfers and investment gains and losses**
Costs of activities in furtherance of the charity's
objectives
**Fund balance carried forward**|**Unrestricted**
**Restricted**
**Total**
**£**
**£**
**£**
309,464
-
309,464
13,545
-
13,545
2,301
-
2,301
325,310
-
325,310
193,695
-
193,695
13,824
-
13,824
29,215
-
29,215
236,734
-
236,734
88,576
-
88,576
88,576
-
88,576
2,251,887
-
2,251,887
2,340,463
£
-
£
2,340,463
£
**2024**|**2023**
**Total**
**£**
221,347
4,183
2,165| |---|---|---| |||227,695| |||135,368
18,517
22,592| |||176,477| |||51,218| |||51,218
2,200,669| |||2,251,887
£| - All transactions are derived from continuing activities. - There are no gains or losses for the year other than those recognised in the Statement of Financial Activities. The notes on pages 5 to 7 form part of these financial statements 8e4 BALANCE SHEET AS AT 31ST MARCH 2024 2024 Flied AM¢th T•Dw'ble A••¢li 1.5.18.656 ,J28.851 l.JJl.656 l J21.833 Cwh wi bank nnd in h￿d 112J29 731,?J9 112J29 731,7J9 CrwllknN.' •mouft¢• fAllI￿ du• *4th1n ¢ye 10,421 1.72J N•t C•rr•*f knxl• 101.81)7 723,034 T•tsl AM•ts UAbUld 1 2.140.463 l 2.251.1 FlnA#ced byi Ilthr••irki•d m•rvM'. Rethined iwpl 2 J40.46J lJJl.017 £ 2.340,46J £ 2.251.887 Th¢ BLwd ofTTu*••i v• th•¢ trA ¥xP)I￿l0n li r¢quirnd ￿ hi￿ Ithlii of virn* of its l•wl of lumov¢r ry by vtrhw ofw rnquir¢m•th ￿der its ￿1￿1￿11￿ ff ￿hM￿lI• The BcKd ofTru#eu a¢knmvl•Jy th•ir reSFw￿b1llty r(Y ¢m￿nI th¢ key I￿OUntIng T•rtYd• in With th¢ rtyuirnthmts (lthe ￿¥1￿1• 2011. Apwv•d for attw• by h M•napmffll Cclnmltt Trustee /7/ f/zo LL* The ttL*¢s ￿ py 5 to 7 Orth￿ #•torn Page 5 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** ## **1. ACCOUNTING POLICIES** ## _**Charity information**_ The Animal Rescue Charity is a private company limited by guarantee incorporated in England and Wales. Foxdells Sanctuary, Foxdells Lane, Rye Street, Bishops Stortford, Herts, CM23 2JG. ## _**Basis of preparing the financial statements**_ The accounts have been prepared in accordance with the FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for Charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The company is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in Sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Under Companies Act 2006 s454, on a voluntary basis, the trustees can amend these financial statements if they subsequently prove to be defective. On the basis of the foregoing the Trustees consider that the going concern concept continue to be appropriate and has therefore been applied. ## _**Incoming resources**_ Voluntary income including donations, gifts and legacies are recognised where there is entitlement, which is generally on receipt, and the amount can be measured with sufficient reliability. Investment income is recognised on a receivable basis. ## _**Grants and Donations**_ Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. ## _**Recognition of liabilities**_ Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary with the guidance given in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England and Wales ## _**Fixed assets and Depreciation**_ Tangible fixed assets are stated at cost less accumulated depreciation, items of less than £100 are not capitalised. Depreciation has been provided at the following rates in order to write off the assets (less their expected residual value) over their useful economic lives. A regular annual review of the likelihood of asset impairment is undertaken Vehicles 25% reducing balance Plant & machinery 25% reducing balance ## _**Taxation**_ As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable by the organisation, and is therefore included in the relevant costs on the Statement of Financial Activities. Page 6 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2024** ## **2. STAFF COSTS AND EMOLUMENTS** |**STAFF COSTS AND EMOLUMENTS**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Gross salaries and wages|122,851|107,417| The employed staff of the charity are, with one exception, full time animal carers, one employee of the charity does some administration, but the administration of the charity is largely carried out by volunteers. ## **3. INVESTMENT INCOME** |Interest receivable
**4.**
Commissions
**5.**
Animal carers
Staff training
Vet fees and drugs
Animal feed and sundries
Motor expenses
Depreciation
(Profit)/loss on disposal of fixed assets
**6.**
**SUPPORT COSTS OF ACTIVITIES**
Repairs and maintenance
**COST OF ACTIVITIES IN FURTHERANCE OF THE**
**CHARITIES OBJECTIVES**
**OTHER INCOME**|**2024**
**£**
13,545
**2024**
**£**
2,301
**2024**
**£**
122,851
225
44,652
5,462
4,169
15,094
1,242
193,695
**2024**
**£**
13,824|**2023**
**£**
4,183| |---|---|---| |||**2023**
**£**
2,165| |||**2023**
**£**
107,417
-
21,240
1,974
4,279
11,827
(11,369)| |||135,368| |||**2023**
**£**
18,517| Page 7 **THE ANIMAL RESCUE CHARITY NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST MARCH 2024** ## **7. MANAGMENT AND ADMINISTRATION OF THE CHARITY** |Telephone
Computer expenses
Accountancy fees
Stationery, printing and computer
Advertising
Bank charges
Insurances
Legal and professional
Payroll costs
Light and heat
Waste collection
Sundry expenses|**2024**
**£**
903
1,897
3,138
787
216
750
5,523
2,098
1,026
7,654
3,913
1,310
29,215|**2023**
**£**
522
194
3,020
1,666
348
932
5,312
79
1,010
6,775
1,875
859| |---|---|---| |||22,592| ## **8. FIXED ASSETS** |**Cost**
At 1st April 2023
Additions
Disposals
At 31st March 2024
**Depreciation**
At 1st April 2023
Charge for year
On disposals
At 31st March 2024
**Net Book Value**
At 31st March 2024
At 31st March 2023
**9.**
**CREDITORS: amounts falling due within one year**
Trade creditors
Other creditors|**Plant,**
**Machinery**
**& Vehicles**
**£**
113,797
27,639
(6,500)
134,936
78,338
15,094
(3,758)
89,674
45,262
35,459|**Land and**
**Buildings**
**£**
1,493,394
-
-
1,493,394
-
-
-
-
1,493,394
1,493,394
**2024**
**£**
9,818
604
10,422|**Total**
**£**
1,607,191
27,639
(6,500)| |---|---|---|---| ||||1,628,330| ||||78,338
15,094
(3,758)| ||||89,674| ||||1,538,656| ||||1,528,853| ||||**2023**
**£**
8,133
592| ||||8,725|