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2024-03-31-accounts

CARLA LANE ANIMALS IN NEED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

Charity registration number 1031342

Company registration number 02314427 (England and Wales)

CARLA LANE ANIMALS IN NEED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Miss M I Brady
Mrs F A Ellis
Ms J L McGee
Charity number 1031342
Company number 02314427
Registered office Fir Tree Animal Sanctuary
3 Spurriers Lane
Prescott Road
Liverpool
Merseyside
L31 1BA
Auditor Champion Accountants LLP
7-9 Station Road
Hesketh Bank
Preston
Lancashire
PR4 6SN

CARLA LANE ANIMALS IN NEED

CONTENTS

Page
Trustees' report 1 - 8
Statement of trustees' responsibilities 9
Independent auditor's report 10 - 12
Statement of financial activities 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 25

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).

Objectives and activities

The Charity’s function is to Rescue, Rehabilitate and Rehome animals, also, to work in the community giving support. We are committed to the welfare and well-being of all animals especially those neglected, abused and abandoned. In doing so we are helping members of the public with pet related problems and issues. We provide a much-needed service by ensuring that new owners are given the correct guidance and advice needed when choosing a companion animal. We network with other organisations for the benefit of the animals, sharing knowledge and expertise.

This has been one of the most demanding years ever. This is in part due to the ever increasing numbers of unwanted dogs and other animals, the dogs are especially suffering, in particular the Bull Breeds. They are being abandoned in huge numbers, ending up in the council pounds and destroyed after 7 days.

The Governments ban on XL breed of dogs has had a major impact on all Bull Breeds and those that worked with them. It caused misery and distress for owners, veterinary staff, rescue staff and trustees. It was such a major issue that we have attached a separate report.

The charity remains one of the first ports of call, for the members of the public and authorities seeking help with pet related problems. We are the Go -To organisation in our area for people requiring help with Bull Breed dogs and assisted neutering. This year has been the busiest in our history. We have been overwhelmed by the numbers of dogs and cats requiring help.

We have continued to increase our services significantly, improving our ability to rescue and rehome dogs and cats. We have done so by updated facilities that meet all welfare requirements.

The addition of our new boarding cattery now completes the upgrade to the highest standard of the entire dog and cat areas. We also refurbished the overnight stay and the 2 adjoining kennels for longer term older dogs, as well as a well-equipped maternity unit for mums and pups. A new animal ambulance was a significant purchase.

We are still receiving large number of requests to assist with dogs from European countries and further afield. However, we have had to reduce the numbers that we help. This is due to the increasing dog crisis that we are experiencing due to the overbreeding of dogs generally, but in particular, the larger Bull Breeds. The British pounds are overflowing and many healthy dogs are being destroyed.

We are known as a safe place for many rejected, abandoned animals and traumatised dogs from the pound, that are often facing their ‘last walk’. They come to us into quiet spacious kennels to recover from the terrible experiences they have suffered.

At the sanctuary, we plan for all the animals that we know will need our help. We have to feed the animals, heat the sanctuary and pay the vet bills. It all comes at a cost. The animals come to us for many reasons, some genuine, mostly because of the unkindness or thoughtlessness of humankind. We see so much suffering, but we also experience the immeasurable joy of seeing an animal regain health and confidence and go on to a loving home. We are fortunate to have the amazing support from many kind people. It is this that inspires us to continue our work in the community. We pride ourselves in helping the animals and those people involved with them.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance

Significant activities and achievements against objectives Objectives

The Charity has fully met its objectives to the members of the public and the animals we serve. Our function is to Rescue, Rehabilitate and Rehome animals, also, to work in the community giving support. We are committed to the welfare and well-being of all animals especially those neglected, abused and abandoned. In doing so we are helping members of the public with pet related problems and issues. We provide a much-needed service by ensuring that new owners are given the correct guidance and advice needed when choosing a companion animal. We network with other organisations for the benefit of the animals, sharing knowledge and expertise.

Achievements and performances during the year

We are happy to report that we rescued 617 dogs. We rehomed 572 dogs, 188 cats and 20 other animals. The rabbit unit had been demolished, and we had to arrange for the rabbits to be placed with foster carers. Plans were drawn up for a new small animal unit to accommodate 24 rabbits at any one time. It's important to ensure that the unit is very secure to prevent rats and mice, which can carry disease, from getting in.

We have looked up all the rabbit welfare regulations to ensure that each rabbit has the space required to live an enriched life.

We still run our own pet foodbank service for pets in need. We reach out to hostels for homeless people and provide food and bedding for their pets. We transported food that was surplus to our requirements to other rescues, near and far. We networked with local food banks to provide pet food.

As always, we aim to help the most vulnerable animals. We are seeing more and more of them since Covid. Much of this is due to the increase in veterinary care also the lack of compassion and responsibility from the members of the public towards their pets.

We are seeing a huge rise in the numbers of pregnant animals and unwanted puppies and kittens needing rescue help. This is at a great cost to us and has a huge impact on our vet bills.

This is due to irresponsible, unregulated breeding of dogs, as a cash crop and lack of neutering of cats in general. Animal Ambulance - we purchased a new animal ambulance, with professionally installed kennels in the rear and livery, at a total cost of around £33,578 inc VAT

Shelters- we needed shelters for our dog compounds for inclement weather, these have been provided at a cost of

£2,350.

Moss Cottage Retreat

From 1st April 2023 to 31st March 2024 Moss Boarding kennels income was £64,328 gross. There is little profit after staff wages and other costs are taken into account.

In addition to this it provided back up kennels to the sanctuary when there was availability.

During the year we planned the much needed improvements to the office including a new toilet area and staff kitchen. These were completed in April 2024.

Staff

We are very fortunate to have some loyal staff, committed to the work we do. However, it is difficult to recruit staff that understand that the work is a vocation.

We recognise the need to recruit more staff and realise the impact on pay roll especially due to new living wage. We employ 19 members of staff: full time and part time. Our charity shop and fundraising events are completely run by volunteers.

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Training

General training, H & S and specific dog handling is ongoing.

Our HR and Health and Safety is managed by Peninsular. They update us regularly with current regulations and notify us of any changes. They also provide an assessor to check the Health and Safety procedures.

We continue to train staff, with new and appropriate methods, to enable safe interaction with the animals they care for. General health and safety training is essential and is given priority.

We have been very fortunate to obtain the help, on a volunteer basis of an experienced trainer. He undertakes the training of the staff with dog handling and safety. He prepares the assessment for staff and dogs and training guidelines. He also provides assistance to the owners who have adopted dogs from us. We consider training to be a vital part of dog ownership. We cover all aspects of training in recommendations that are provided for each individual dog and owner.

It is important to recognise the special needs of specific dogs. Our own onsite training cannot always address the problems that some of the dogs exhibit. We seek the help of specialists and experts in rehabilitation and sometimes dogs enter residential care. Training has become a very big issue, due to many dogs lacking in social interactions when they come to us. This is becoming very costly; however, corners cannot be cut. We have a duty of care to public safety. We are hoping to apply for grants for training costs. New procedures have been put in place for staff handling dogs, particularly for apprentices and trainees.

Shop and Events

The shop is the main source of income. It has become hugely successful due to the volunteer manager and her dedicated team of volunteers. It raised even more than in the last financial year.

Animal Welfare

We are a member of ADCH (Association of Dog and Cat Homes). Our facilities are of the highest the standard and are well above the regulatory requirements for welfare standards.

Our facilities for cats and dogs are of the highest standard. We recognise the need to improve facilities for the rabbits and farm animals and a revamp of our special care unit is planned for the next financial year.

The vet bills have continued to increase enormously due having to deal with incoming animals that have received no veterinary care for most of their lives.

Many require expensive operations, neuters and vaccines as well as extra care due to neglect.

We purchased a new animal ambulance, which we professionally had kitted out for safe transport of animals and proper livery, which complies with tax regulations.

We still have 2 other vans for general use and fundraising. Keeping the 3 vans is necessary but comes at a cost.

Cats at the Sanctuary

Tally of cats adopted between 1/4/23 and 31/3/24. Note that this isn't all the cats who came to the rescue during those dates, it's the cats who left the rescue for a new home during those dates. This includes some who came to us as far back as 2022 but had to wait several months to be chosen. So, it's an ADOPTION tally, not an INTAKE Tally.

It adds up to 188 during that specific time period, which is lower than I would have thought, but that's what the numbers say. The winter figures are noticeably lower than the summer figures, which reflects the higher number of kittens that come in over the summer.

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

This year, work was completed on our new boarding cattery, and we are just awaiting a council inspection to secure the licensing. This has been converted from a storage space on the rescue premises, making better use of our existing space, and will be staffed by the same people who care for the rescue cats. One of our experienced longterm volunteers will also be brought on as a staff member, to cover the extra work. With the good reputation we already have for animal care, we anticipate great results from this, and can encourage people who have already adopted cats from us to bring their pets back for boarding. This should help raise extra funding to balance out the new staff member's wages and contribute to the upkeep of the rescued cats.

The completion of our new cattery continues to make a big difference.

Our new cattery pens are in a better-organised layout than in the old building, allowing us to monitor the condition of the cats and their environment, and giving easier access for cleaning. Underfloor heating now ensures the pens remain warm and dry through the winter, and many cats can be seen sprawling happily on the heated areas during the evening. Greater separation between the individual pens gives them privacy, reducing conflict and stress, and we have more space to give each cat hiding places and enrichment items, overall setting a higher standard of welfare.

We have received many positive comments from visitors, impressed by the accommodation our animals now have.

Cat Outwork

We continue to do as much as we can with limited resources and outside support. The loss of the Cats Protection has impacted the volume of we were able to do. We have been fortunate enough to have a small team of volunteer and fosterers to help with the work.

The cat outwork function is to care for the feral and stray animals which fall outside the remit of the main sanctuary which is rescue and rehoming of domestic pets.

The outwork consists of trapping, neuter and return of ferals often in commercial premises as well private households. There is also a response to pregnant cats and kittens including orphans needing to be bottle reared.

Farm Animals and Small Animal Unit

Our farm area at the Sanctuay continues to be home to many animals. We currently have 3 sheep, 2 geese, 2 turkeys, one cockerel, 15 hens, 6 ducks and 10 rabbits.

We have just under an acre containing 2 paddocks used for the sheep and a main field housing the birds. The rabbits (mostly pairs) are currently housed in 5 individual sheds with outside access (open to the elements) and a small garden area. We hope to upgrade the rabbit unit to provide large, covered outside space with more insulated housing to improve the welfare standards.

Our birds are housed in sheds and huts within netted enclosures. They are then allowed access to the main field and sheep paddocks. With Avian Flu a threat during the year, we do confine the birds to their enclosures to protect them from wild birds fowling their water bowls and feed. We follow the Government website to check for the latest outbreaks. We limit access onto the farm.

We submit the Sheep & Goat Annual Inventory each year to DEFRA. The sheep are vaccinated and wormed yearly

and sheared early Spring.

Parts of the paddocks become saturated and flooded during the winter months, and we plan to have this fixed to prevent the fields from being unused. This work will be in conjunction with the farm upgrade to provide enclosed and isolated facilities to use for new animals or when following Avian Flu procedures.

Our 2 mature Cross Shetland ponies are cared for by Trustee, Margaret Brady and Judy Groves at their home with help from local charity, Shylowen Horse & Pony Sanctuary. Farm staff attend to help poop pick and muck out the stable.

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Our 3 donkeys, Rollo, Paddy and Jacko, live at a local field we rent. Hilary Hudson dedicates all her time to care for the trio every day, seeing to their needs, arranging feed, bedding, the farrier and any veterinary care required.

The sheep, ponies and donkeys are part of our Bright Eyes Sponsorship campaign to help raise funds for their care. Photos and updates are sent to sponsors.

Planned Future Projects

We hope to have the new rabbit unit up and running in the new financial year as well as drainage to the farm field and new farm enclosures and fences, a pathway around the Freedom Field which becomes unusable in the winter months.

Legacies, Grants and Loans

LEGACIES

John Darksen - £1,712 Joyce Clare - £15,000 Alexander Joseph W - £2,000 Jennifer Maclean - £9,258 Hilary Mary Balfour - £11,881 Ray Peddar - £27,976 Ronald Swanson - £10,000 John Oliver Tate - £1,000 K Reynolds - £2,026 Paul O’Grady (Via Battersea) - £20,000

TRUSTS

Charities Trust - £980 Charities Trust - £500 Jean Sainsbury Animal Welfare Trust - £10,000 Charities Trust - £1,000

With grateful thanks for the many donations left to our charity.

Donations

Donations came through Facebook and Enthuse, also from owners of animals we helped/rehomed and appeals. Donations are dropped off at the Sanctuary, shop, stalls and at all the venues we fundraise. It’s difficult to put a value on the donations, but it would certainly be in excess of £80,000.

Specialists

We feel that we ought to mention the assistance given by Colin Thomson, our bookkeeper, who sadly had a stroke in December 2023, which meant that all our bookkeeping and files had to be transferred to our accountant at an increased cost. Thanks to Peter Buck and the team of Champion accountants for help and advice throughout the year. Also, Allison and the team from Barn Lodge Veterinary Surgery.

Leah and the team from The Dog Clinic and the court approved experts for giving their time and for their support with legal issues.

Special grateful thanks to Barrister Pam Rose, who gave her time voluntary and Kellie O’Shea for helping deal with XL issues and for using her legal background and experience to support us.

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Fundraising practices Fundraising

Facebook and Social Media

Special thanks to retired Trustee, Tracey Hillon, who set up the original Facebook page. She continued to give tremendous support for Facebook fundraising with auctions, book sales and general sales. She raised £1,000s. She did this alongside of fostering cats and kittens, and promoting them on Facebook to seek homes.

Community Work

We have been chosen for another year as community partners by our local Pets At Home in Burscough. We are active in the community assisting with pets and problems, giving advice on dog training and general animal care. We are highly regarded in the community; we receive donations and pet food on a daily basis. If we had to put a price on this it would be approaching £30,000 a year in goods and donations.

We also ran our own community food bank, delivering food to other rescue centres throughout the country and also to local people who were suffering shortages due to Covid. As part of the Cats Protection Advocacy scheme we were involved in arranging neutering for cats belonging to people with limited funds. We offered a neuter and return service. There was no charge for this. We continued to assist with neutering Bull Breeds and we funded the neutering of parent animals whenever we collected puppies.

Volunteers

Volunteers provide essential support that improves the lives of our animals and supports our staff. Volunteers help in a variety of areas, not just for animal care at the sanctuary but also helping staff at the boarding kennels, assisting at our dog shows and in our charity shop.

As well as individual volunteers we have also had valuable assistance from corporate groups, they help us with work on the site such as painting and gardening. We had lots of daffodils planted in the Autumn which was amazing when they all flowered in the spring. Staff also give their time, when they are off or during the evening, Facebook admin, fundraising and working with the animals. The volunteers are a valuable asset. Our volunteer shop manager, Chris Foss and her team have considerably increased the taking in the shop without us having to provide any salaries. Tracey Hillon, as well as fostering cats and kittens and giving assistance with other animals, runs the online auctions which provides a valuable income to the sanctuary.

We have over 60 regular volunteers who help with fundraising, at the shop, stalls, shows and at the sanctuary.

The local community support us greatly, so it is always good to have them working with us.

Fundraising

Our main fundraising is our charity shop and our dog shows. We have become very successful at our fundraising . This was developed during covid and has become an excellent tool. Our supporters are happy to donate in this way. We now have 115,000 Facebook followers and its extremely active with new post added daily. In view of this, we are doing fewer street collections and stalls. These methods of fundraising are less successful.

Dog Shows – These are well supported. We have five Fun Dog Shows each raising between £5-6,000. Our Grand Sales at Lydiate raise from around £1,000 each event.

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Acknowledgements

Pets At Home Foundation

Pets At Home in Burscough

Jean Sainsbury Animal Welfare Trust

The Gallimore Trust

All the Facebook Friends, Enthuse (formerly Charity Checkout), PayPal and Go Fund Me donators

Colin Thomson, our bookkeeper

Peter Buck from Champion Accountants

Sanctuary volunteers - Joe Ferber our Handyman, Helen, Bob, Jimmy, Kay and Shirley for all their help at the Sanctuary

Chris Foss and the Formby shop volunteers

The Maghull Stall team

The Dog Show Helpers

Allison and all the team from Barn Lodge Vets, Ribble Vets and all the other vets that have helped with our animals

The cake bakers and the craft makers

Hilary for caring for our donkeys in all weather, all year

Our wonderful staff for always being there for the animals, well into the night.

Our trustee Margaret Brady and Judy for caring for all the cats when we don’t have room at the Sanctuary.

Helen and Bob Smyth for their constant support at the dog shows and other events

Shylowen Horse and Pony Sanctuary for their care of our ponies

To countless others who have donated, far too many to mention here.

Financial review

The charity received income of £1,054,868 (2023: £1,557,827) during the year. The expenditure in the year totalled £805,995 (2023: £707,818) which resulted in a surplus for the year of £248,873 (2023: £850,009) contributing to help build reserves.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level which enables the charity to continue with its ongoing activities. 70% - 80% of the Charity's income is voluntary income. The trustees consider that holding sufficient reserves will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

Due to a reliance on income from legacies, which is hard to predict, the Trustees have set a level for general funds of £850,000 which equates to approximately 12 months of projected costs.

There are currently £809,169 of unrestricted reserves, excluding designated reserves, which equates to 11 months running costs.

Investment policy

The charity has a small balance of investments, being cash held on deposit which helps provide a better return than the interest rate available at present.

Major risks

The trustees have assessed the to which the charity is exposed and keep these under regular review.

CARLA LANE ANIMALS IN NEED

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

The charity is a company limited by guarantee , as defined by the Companies Act 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Miss M I Brady

Mrs F A Ellis

Ms J L McGee

Recruitment and appointment of trustees

The Board is responsible for the recruitment and appointment of new Trustees. Any potential trustees are interviewed by relevant members of the Board and, if suitable, appointed as a Trustee.

Induction and training of trustees

New trustees are given a thorough induction by existing Board Members to explain the role and responsibilities of a Trustee and the work undertaken by the charity.

Auditor

In accordance with the company's articles, a resolution proposing that Champion Accountants LLP be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

FA Ellis

..............................

Mrs F A Ellis Trustee

28/01/2025 Date: .............................................

CARLA LANE ANIMALS IN NEED

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2024

The trustees, who are also the directors of Carla Lane Animals In Need for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CARLA LANE ANIMALS IN NEED

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CARLA LANE ANIMALS IN NEED

Opinion

We have audited the financial statements of Carla Lane Animals In Need (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

Limitation in Scope

The prior year was not subject to audit as it was below the audit threshold. As a result we are unable to obtain sufficient, appropriate evidence to determine whether the closing balances of last year, and the comparatives, are materially correct. As a result we are unable to determine whether any adjustments need to be made in that respect.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

CARLA LANE ANIMALS IN NEED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CARLA LANE ANIMALS IN NEED

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We obtained an understanding of the legal and regulatory frameworks applicable to the company and the sector in which they operate. We determined that the following laws and regulations were most significant; the Companies Act 2006, Employment legislation and Health and Safety legislation.

We obtained and understanding of how the Company is complying with those legal and regulatory frameworks by making inquiries to management.

We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the audit team included:

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

CARLA LANE ANIMALS IN NEED

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CARLA LANE ANIMALS IN NEED

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

P.Buck

Peter Buck FCA, DChA (Senior Statutory Auditor) 28/01/2025 for and on behalf of Champion Accountants LLP ......................... Chartered Accountants Statutory Auditor 7-9 Station Road Hesketh Bank Preston Lancashire PR4 6SN

Champion Accountants LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

CARLA LANE ANIMALS IN NEED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Unrestricted
funds
funds
general designated
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
2
741,596
-
Charitable activities
3
201,071
-
Other trading activities
4
87,821
-
Investments
5
9,390
-
Other income
6
14,990
-
Total income
1,054,868
-
Expenditure on:
Raising funds
7
26,777
-
Charitable activities
8
779,218
-
Total expenditure
805,995
-
Net income
248,873
-
Transfers between
funds
293,106
(293,106)
Net movement in
funds
10
541,979
(293,106)
Reconciliation of funds:
Fund balances at 1 April 2023
267,190
3,005,491
Fund balances at 31 March
2024
809,169
2,712,385		 Total
Unrestricted Unrestricted
funds
funds
general designated
2024
2023
2023
£
£
£
741,596
1,239,029
-
201,071
195,356
-
87,821
93,361
-
9,390
15,902
-
14,990
14,179
-
1,054,868
1,557,827
-
26,777
30,087
-
779,218
677,731
-
805,995
707,818
-
248,873
850,009
-
-
(1,033,201)
1,033,201
248,873
(183,192)
1,033,201
3,272,681
450,382
1,972,290
3,521,554
267,190
3,005,491		 Total
2023
£
1,239,029
195,356
93,361
15,902
14,179
1,557,827
30,087
677,731
707,818
850,009
-
850,009
2,422,672
3,272,681

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CARLA LANE ANIMALS IN NEED

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Net assets excluding pension liability
The funds of the charity
Unrestricted funds - general
Unrestricted funds - designated
18		 2024
£
£
2,571,385
246,832
743,398
990,230
(40,061)
950,169
3,521,554
3,521,554
809,169
2,712,385
3,521,554		 2023
£
£
2,330,491
98,325
862,421
960,746
(18,556)
942,190
3,272,681
3,272,681
267,190
3,005,491
3,272,681		 2023
£
£
2,330,491
98,325
862,421
960,746
(18,556)
942,190
3,272,681
3,272,681
267,190
3,005,491
3,272,681
3,272,681
3,272,681
267,190
3,005,491
3,272,681

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024, although an audit has been carried out under section 144 of the Charities Act 2011.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

28/01/2025

The financial statements were approved by the trustees on .........................

FA Ellis

..............................

Mrs F A Ellis Trustee

Company registration number 02314427 (England and Wales)

CARLA LANE ANIMALS IN NEED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
22
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of investments
Investment income received
Net cash used in investing activities
Financing activities
Repayment of bank loans
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
£
175,856
(304,269)
-
9,390
(294,879)
-
-
(119,023)
862,421
743,398		 2023
£
£
1,275,556
(405,975)
100
15,902
(389,973)
(308,510)
(308,510)
577,073
285,348
862,421

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Carla Lane Animals In Need is a private company limited by guarantee incorporated in England and Wales. The registered office is Fir Tree Animal Sanctuary, 3 Spurriers Lane, Prescott Road, Liverpool, Merseyside, L31 1BA.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds are unrestricted funds that are set aside for specific future expenditure.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. Direct charitable costs are allocated to the Charity's main activity heading.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

A review for impairment of the leasehold land is carried out if events or changes in circumstances indicate that he carrying amount of the fixed asset may not be recoverable, whether through the economic benefits or through disposal.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% on cost Leasehold land and buildings No depreciation provided Plant and equipment 25% on cost Motor vehicles 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.8 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Donations and legacies

Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Donations and gifts 554,019 259,398
Legacies receivable 140,050 823,209
Grants 2,527 14,000
Donated goods and services 45,000 50,000
Donations from Subsidiary - 92,422
741,596 1,239,029
Grants receivable for core activities
Other - 9,000
RSPCA - 5,000
Other 2,527 -
2,527 14,000

Donated goods and services

The value of Donated Goods are estimated based on the donation, and usage, of 900 cans of animal food per week.

Donated goods are received from various funders throughout the year.

3 Income from charitable activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Welfare services for animals
Adoption and re-homing income 201,071 195,356

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising events - 159
Shop income 87,821 93,202
Other trading activities 87,821 93,361

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Rental income 9,390 15,902

6 Other income

Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Commision received 14,990 14,179
Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Other fundraising costs 4,336 6,739
Trading costs
Operating charity shops 22,441 23,348
Total costs 26,777 30,087

7 Expenditure on raising funds

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

8 Expenditure on charitable activities

Welfare Welfare
services for services for
animals animals
2024 2023
£ £
Direct costs
Staff costs 359,141 304,415
Depreciation and impairment 63,375 47,774
Insurance 7,476 7,200
Light and heat 26,865 22,111
Telephone 1,389 4,119
Sundries 9,485 3,344
Animal care and foodstuffs 34,325 49,880
Motor expenses 11,652 14,397
Veterinary fees 130,770 98,798
Repairs and renewals 24,799 14,920
Notional costs of donated goods 45,000 50,000
Staff training 7,864 4,927
Bank loan interest - 5,780
Bank charges 6,364 5,804
Donations 1,549 -
730,054 633,469
Share of support and governance costs (see note 9)
Governance 49,164 44,262
779,218 677,731
Analysis by fund
Unrestricted funds - general 779,218 677,731

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

9
Support costs
Support
costs
Governance
costs
2024
£
£
£
Audit fees
-
13,200
13,200
Legal and professional
-
12,305
12,305
Bookkeeping
-
3,659
3,659
Trustees expenses
-
20,000
20,000
-
49,164
49,164
Analysed between
Charitable activities
-
49,164
49,164
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
11
Trustees
Trustees expenses amounted to £20,000 (2023; £20,000)
All expenses were donated back to the charity in full.
12
Employees
The average monthly number of employees during the year was:
Employment costs
Wages and salaries
Social security costs
Other pension costs		 Support
costs
Governance
costs
£
£
-
13,200
-
12,305
-
3,659
-
20,000
-
49,164
-
49,164		 Support
costs
Governance
costs
£
£
-
13,200
-
12,305
-
3,659
-
20,000
-
49,164
-
49,164		 2024
£
13,200
12,305
3,659
20,000
49,164
49,164		 2023 Basis of allocation
£
8,000 Governance
11,344 Governance
4,918 Governance
20,000 Governance
44,262
44,262		 2023 Basis of allocation
£
8,000 Governance
11,344 Governance
4,918 Governance
20,000 Governance
44,262
44,262		 2023 Basis of allocation
£
8,000 Governance
11,344 Governance
4,918 Governance
20,000 Governance
44,262
44,262
2024
£
13,200
63,375		 2023
£
8,000
47,774
2024
Number
19
2024
£
336,512
19,026
3,603
359,141		 2023
Number
17
2023
£
285,502
15,318
3,595
304,415

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

12 Employees

(Continued)

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2024 2023
£ £
Aggregate compensation 127,878 115,900

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings
£
Cost
At 1 April 2023
2,420,463
Additions
230,404
At 31 March 2024
2,650,867
Depreciation and impairment
At 1 April 2023
252,264
Depreciation charged in the year
51,617
At 31 March 2024
303,881
Carrying amount
At 31 March 2024
2,346,986
At 31 March 2023
2,168,199		 Leasehold
land and
buildings
£
160,000
-
160,000
-
-
-
160,000
160,000		 Plant and
equipment
£
9,888
52,058
61,946
9,290
5,883
15,173
46,773
598		 Motor
vehicles
£
12,200
21,807
34,007
10,506
5,875
16,381
17,626
1,694		 Total
£
2,602,551
304,269
2,906,820
272,060
63,375
335,435
2,571,385
2,330,491

15 Debtors

Amounts falling due within one year:
Other debtors
Prepayments and accrued income		 2024
£
35,670
211,162
246,832		 2023
£
60,707
37,618
98,325

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
5,689
18,635
4,641
11,096
40,061
2024
£
3,603		 2023
£
4,787
-
3,150
10,619
18,556
2023
£
3,595

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18 Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities.

Designated - fixed assets
Rabbit Unit/Cattery development
Electricity supply upgrade
Kennel build
Site renovation work
Previous year:
Designated - fixed assets
Rabbit unit/Cattery development
Electricity supply upgrade
Kennel buid		 At 1 April
2023
£
2,330,491
360,000
70,000
245,000
-
3,005,491
At 1 April
2022
£
1,972,290
-
-
-
1,972,290		 Transfers
At 31 March
2024
£
£
240,894
2,571,385
(340,000)
20,000
15,000
85,000
(235,000)
10,000
26,000
26,000
(293,106)
2,712,385
Transfers
At 31 March
2023
£
£
358,201
2,330,491
360,000
360,000
70,000
70,000
245,000
245,000
1,033,201
3,005,491		 Transfers
At 31 March
2024
£
£
240,894
2,571,385
(340,000)
20,000
15,000
85,000
(235,000)
10,000
26,000
26,000
(293,106)
2,712,385
Transfers
At 31 March
2023
£
£
358,201
2,330,491
360,000
360,000
70,000
70,000
245,000
245,000
1,033,201
3,005,491
3,005,491

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

18 Unrestricted funds - designated

(Continued)

The funds have been designated by the trustees during the year and represent the following purposes:

£2,571,385 represents the value of the fixed assets of the Charity. The funds tied up in these are not easily liquidated and cannot be relied upon for the day to day running of the organisation.

£20,000 is the balance remaining to be spent on the funds previously designated for a new Cattery building and Rabbit unit which are in need of improvement.

£85,000 has been designated for essential work on the electricity supply to the Animal Centre.

£10,000 is the balance remaining on the funds previously designated for the building of a new kennel area.

£26,000 has been designated for Site renovation works which are essential for the ongoing care of the animals.

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Designated - fixed assets
Rabbit Unit/Cattery
development
Electricity supply upgrade
Kennel build
Site renovation work
General funds
Previous year:
Designated - fixed assets
Rabbit Unit/Cattery
development
Electricity supply upgrade
Kennel build
General funds		 At 1 April
2023
Incoming
resources
Resources
expended
Transfers
At 31 March
2024
£
£
£
£
£
2,330,491
-
-
240,894
2,571,385
360,000
-
-
(340,000)
20,000
70,000
-
-
15,000
85,000
245,000
-
-
(235,000)
10,000
-
-
-
26,000
26,000
267,190
1,054,868
(805,995)
293,106
809,169
3,272,681
1,054,868
(805,995)
-
3,521,554
At 1 April
2022
Incoming
resources
Resources
expended
Transfers
At 31 March
2023
£
£
£
£
£
1,972,290
-
-
358,201
2,330,491
-
-
-
360,000
360,000
-
-
-
70,000
70,000
-
-
-
245,000
245,000
450,382
1,557,827
(707,818)
(1,033,201)
267,190
2,422,672
1,557,827
(707,818)
-
3,272,681

CARLA LANE ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Analysis of net assets between funds

Unrestricted
Unrestricted
funds
funds
general
designated
2024
2024
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
-
2,571,385
Current assets/(liabilities)
809,169
141,000
809,169
2,712,385
Unrestricted
Unrestricted
funds
funds
general
designated
2023
2023
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
-
2,330,491
Current assets/(liabilities)
267,190
675,000
267,190
3,005,491		 Total
2024
£
2,571,385
950,169
3,521,554
Total
2023
£
2,330,491
942,190
3,272,681
22
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase)/decrease in debtors
Increase in creditors
Cash generated from operations		 2024
£
248,873
(9,390)
63,375
(148,507)
21,505
175,856		 2023
£
850,009
(15,902)
47,774
386,893
6,782
1,275,556

23 Analysis of changes in net funds

The charity had no material debt during the year.