Report of the Trustees for the year ended September 2024 The Trustees present their Report along with the consolidated financial statements of the Charity and its subsidiary for the year ended September 2024. The financial statements have been prepared and comply with the Charity's Trust Deed. Animals In Need Is a charity registered with the Charity Commission under Registration Number 1068222. The financial statement5 comply with the Charities Act 2011, the Companie5 Act 2006, the Memorandum and Articles of A550ciation, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporhng Standard applicable in the UK and Republic of Ireland {FRS 102) leffective I January 2015). Mlsslon Statement We see it as our responsibility to rescue sick, injured, trapped and distressed wild and domestic animals, and provide veterinary treatment where necessary, care for and rehabilltate animals until they can be released or rehomed. In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission's guldance on public benefit, including the guidance "public beneflt.. running a charity (PB2). Artlvftles Animals In Need is a rescue organisation run by a small number of paid staff, a551Sted by volunteers. We attend animal casualties in the Northamptonshire area. We attend to both domestic and wild animals. and in 1999 We asked by Northamptonshire Police to work with them, attending road traffic accidents and out of hour5 emergencies. Feeding and caring for the injured animals we rescue is most important, especially in cases of young orphaned birds, which need hand feeding every hour from dawn till dusk. Also young hedgehogs who haven't reached the required weight to survive hibernation over the winter months need to be kept warm and fed, as do swans that have incurred injuries, many from fishing tackle that they have swallowed or become entangled in. How We Work We save and rehome thousands of animals every year, along with mentoring and teaching Volunteers the correct animal care. We are well known for offering work experience to veterinary colleges, and we pride ourselves on bein8 a local employer. We have on site hospital facilities for all the animals, along With the support of a 24 hour of hours veterinary surgery. Most important to the Charity, we have a -Non Destruct Policy" for all our anlmals.
Voluntary Help and Gifts In Klnd The Trustees are extremely thankful for the number of Volunteers and paid Staff that continue to provide valuable support by providing care for all of the animals at the sanctuary, staffing the shop, along with the fundraisin8 events, and daily walking the do85 in our care. The public have also been verygenerous in providing gifts in kind. particularly food for all the animals in our care, along with beddin8. Charity Shop and Cafe We have a Charity Shop on the outskirts of Northampton Town Centre, which is run by Volunteers. We run a very successful Vegan Cafe on site, which is open at weekends. This is a fantastic attraction to raise funds and awareness of the sanctuary. What We Dld - Activities and fundraising events Activltles We continue to provide daily care for all of the animals ensuring, where applicable, they are all fvlly vaccinated, neutered, microchipped, flea-treated and worked. All animals are cleaned out daily to high standard. Over the last 12 months we have refurbished the donation station and wlldlife unit, upgraded the CCTV system and built a dog studio where potential adopters can spend time with the dogs. Fundralsin8 Events Each year Animals In Need runs several fundraising events. Past events include: Sky Dives Pack Walks Vegan Fayres Open Days During 2023124 we regularly held Dog Shows. Online Auctions, and in-store collettions at supermarkets, pet shops etc. Financial Review Please see attached accounts which set out Durfinancial position at the end of the period. The income has in the main been Benerated by fvndraising events, as well as through legacies and beque5t5 and adoption fees. Day to day outgoing5 include feed and vet bills, utilities and general running costs for the sanctuary and the emergency vehicles. It would be impossible to run the Charity without a small number of paid Staff, although the majority of the workers are Volunteers. Larger outgoings include new buildings and maintenance work to the existing ones, which are constantly evolving so as to provide improved accommodation for the animals residing within them.
The total income generated in the year was £899,037.20 with running costs of £499,538.47. We always hold in reserve enough funds to cover our running costs for the forthcoming 12 months. This is so that we can continue to look after the animals in our care for that period, wlth the same number of paid Stsff, and funds to cover projected utllity costs, whilst allowing ourselves time to potentially raise further funding so that we can continue our work beyond that cut-off date. We have a governing document, which sets out our aims and guidance for the Trustees. We appoint Trustees based on their dedication and commitment to the Charity. backed up by their beliefs and ethics. ensuring that the Charity continues to run for the same reasons that it wa5 founded. The Trustees are conscious of the need to Use funds wisely. and meet on a rnonthly basis to discuss how to move the Charity forward, without jeopardising what we have already accomplished. We would hope that in the future we are able to continue to grow as a Charity, thus being able to rescue, rehabilitate and rehome as many animals as possible, althou8h we are realistic as to ensuring that those that come in are giver) adequate space and the best care available, without over-crowdin8 them. Our Patrons and Supporters As well as our amazing Staff and Volunteers, we are lucky enough to have some great supporters, including: Vets4Pets Northampton Vets4Pets set out to become a local vet with a difference- they have supported us for several years, and we are so grateful for all their help. Nathan Watson- Dog Behavlourist Nathan Watson is a member of the Association of Professional Dog Trainers {APDT). Qualified with the Academy of Dog Training and Behaviour (ADTB). CRB checked and fully insured with Pet Plan Sanctuary. He specialises in the rehabilitstion and preventative training of dogs and puppies nationwide, and is now working directly with us here at Animals In Need, providing the Restart4Rescues scheme. Pets At Home Stores We are partnered by Corby, Kettering and Wellingborough Stores, and they hold fundraising events as well as regularly donating much needed supplies. Pet Remedy Pet Remedy created a series of short videos for us to show to potential adopters to assist with the settling in of their new family members. As part of our adoption package we pmvide a Pet Remedy pack, by promoting their products we receive gifts to pass on to adopters. The Adoption Mission We receive donations of Pedigree and Whiskas food through The Adoption Mission. Structure Governance and Management The Charity is unincorporated governed by its Charitsble Trust Deed made on 3, December 1997.
Trustses and Pald 5tsff Trustees We have 4 Trustees who are responsible for overseeing the general running of the sanctuary. Our Trustees are unpaid, and do not request expenses. Each Trustee takes responsibility for monitoring the Charity'5 activities in specific operational areas along with chairing regular monthly meetings. The Trustees are: Roy Marriott {Chairman) Jean Jones (Animal Welfare) Sally Smith (Secretary/Treasurer/Human Resources) Juliet Sanders (Fundraiser) There should always be a minimum of 3 Trustees at any time. Trustees are selected on the basis of their ethics towards animals, meet the criteria of being at least vegetarian, and based on their skills and expertise. Pald Staff Annie Marriott (Sanctuary Manager) Kate Archer Emma Townsend Elizabeth Collins Jason Gilbert Irwin Baker Amanda Kose Alison Kitchenside Mel Broughton Sol Archer Georgia Blake Samantha Fisher Gemma Devlin All paid Staff and Volunteers are given an induction, and are provided with all the information and training required to safely fulfil their roles.
Trustees. ResponslbFIIty in relation to the Financial Statements The Trustees are responsible for preparing an Annual Report and Financial Ststements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praci7ce). The law applicable to charities in England and Wales requires the Trustees to prepare Financial Statements for each year. which give a true and fairview of the state of affairs of the Charity and of the incoming resources and application of resources for the Charity for that period. In preparing the Financial Statements the Trustees are required to: Select suitable accounting policies and then apply them consistently Observe the methods and principles in the applicable Charities SORP Make judgments and estimates that are reasonable and productive. State whether applicable accounting standards have been followed, subjert to any material departures that must be disclosed and explained in the Financial Statement5 Prepare the Financial Ststements on the 80ing concern basis, unless it is inappropriate to present that the Charity will continue in business The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the Financial Statements comply with the Charities Act 2011, the applicable Charities (Accounts and Repot51 Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity's website in accordance with legislation in the United Kingdom governin8 the preparation and dissemination of Financial Statements Anlmals In Need Incorporating Maxlcare Stray Dog Rehomln8 and The Algemon Trust Registered Charity 1068222 Pine Tree Farm. London Road, Little Irchester, Northants, NN8 2EH Signed by Roy Marriot Dated 23 June 2025
CHARITY NUMBER 1068222 Unaudited financial ststements For the year ended 30 September 2024 Page 1
ANIMALS IN NEED (NORTHAMPTONSHIRE) CHARrrY NUMBER 1068222 Unaudlted fina191 statemènts for thèy•ar ènd 30 S•pt•mber 2024 CoNt8nts Page Charfty Infrjrrnation Independent gxaminets r•port Statsmenl ol finarrial activities Balance sheet Not¢s to the financial statements 7t024 Page 2
ANIMALS IN NEED (NORTHAMPTONSHIRE) CHARrrY NUMBER 1068222 Roy Marriott {Chalmianl Jean Jones Sallysmilh juIlS8derS Addr Plne Tw Fann London Rd I1*ter Northants NN82EH A¢¢ountants Ralanl & Co., Chartered Accountants Unlt4, BrookLqn(ts KettreAng Venture Park Ketterfrg. Northants NN15 8FD Pa9e 3
Independent Examlner's Report to the Trnstees of Animals In Need (Northamptonsbire) I report to the tNslees on my examlnauon of the occounts of Ihg above charlty ('thg Trusl'l for tho yoar ended 30 September 2024 Rwposlbllltlès and basls of r•port As the charity's Injstees, you are responsible for the preparatlon ofthe accounts in 8cc(Kdance with the requirements of the Charlties Act 2011 llhe ACY). I report in respect of my examination of the Trust's accounts carried out under seclion 145 trf the 2011 Aet and in carrying out my examlnalion, I have followed all the applicabl& Direcn$ given by the Charfty Commlsslon under 8ectlon 145(5Xb) of the Act. The chartty's gross income exceeded £250,000 and l am qualified to ur)dèrtake the examination by bèing a qualffled memberof the Institute of Chartered Accountsnts in England & Wales. Ind•pgnd•nt Examlnèr's stst•m•nt I have completed ffly examination. I confirm that no material matter5 have come to my attention in connection the examination which gives me cause lo believe that in, any material respecL- the accounting record8 were not kepl in accordance sedion 130 of tho Charfues Act. or Ihe a¢wunts dtd not arKord with the arAy)unting rerdS,. or the ac£LJunts did not cDmply with the appli(able requirements o)nceming the foTh and cx)ntent of accounts set out in the Charities lACUnts and Reports) Regulations 2008 other than any wuirement thal the aGGounts 9ive a 'true and fair, view which Is not a matter consldered as part of an independent examination. I have no concgms and have come aCr&S no olher matlers in connectton the examination to whlch attention should be drawn in thts rgPQrt In ordgr to 9nab19 a prop9r undgrstsndlng of Ihg aGcvunts to be rgachgd. BFP FCA CA R Rajani & Co Ltd Unit4, BArx)klands Couri Kettering Venture Park,Ketterin8, NN15 6FD Datr £3.6. 3 Pa9e 4
CHARITY COMM1S510N FOR ENGLAND ANO WALES Ch8rlty No lif 1Crf222 Annual accounts for the 1 Oct 2023 To eriod P8rbY dale 130 Sept 2024 Pwiod &tart date Section A Statement of financial activities Restrlcted Unre5tr1ctad IwKDme Endowrnqni funds fund funds Recommendad categDr105 by Prlorye funds Total fund5 Incoming re50ur¢e5 (Note 3) F01 F02 F03 F04 F05 Inc(me and erknqntsfrom.. Donauons and 772.513 51.533 71,704 772,513 51,533 71.704 328.251 33.072 62,147 Othwir>JkngxUv1025 S05 Ob 3,287 899.037 3.287 899,037 Total Resources expended (Note 6) Exp8ndlture on.. 423.470 17,615 369,788 17,615 369,788 6,968 104.869 499.239 320,136 7.502 99.082 442.577 Slo OthÈr S11 104.8fj9 499.239 Tot•1 812 Net in¢omel(expenditure) beforè inv•stsnent 9•In{lO$s¥$) S13 399.799 399.799 19,107 Netgahs1(th5e&l Investrnqnts Net incomel(expendiiure Extraordlnary ltsms Transférs bètwèèn funds Other r•¢ognlsed galnsl(losses): S14 S1S 399,799 399.799 19.107 S18 S17 Gar4andlcose5 on WabjatbnOFfid usB S18 OthsrgaTr6llhss¢sl S19 Ngtmov•m•nt In funds 19.107 Recon¢lllallon olfunds.. TthAlfun brnU9htfWa Prforyo¥•Llusfyneni Total funds camed fonva $2t 1.088.800 1,088,800 1,488 598 1,488.598 1.088.800 Page 5
Section B Balance sheet Unrestrlcted IrKome Endowrntnt Totsi thls funds funds lundg 1 Oct 21123 Totsl 1861 30 Sept 2023 FOS Fixed assets Intanglble assets Tanglblg assets Her11a assots Inveslments F01 F04 (Note 15) {Note 14) (Note 16 (Note 17) Total Ilxed assets B05 634.798 634.798 626.9S7 ,798 626,957 Current assets Stocks (Nots 18 Deblors (Note 19) Investments (Note 17.4) Ca$h at bank and in hand (Note 24 rotaicuff•nt a$s•ts 15.518 15.518 46,322 444,817 491.139 Blo Credltors: amounts falllng due wlthSn on• ar (Nol• 20) 811 17,051 17.051 29.297 Plet Currentasset(1I•b1jlt1esj 812 461.842 Total assets less currentllabAIIII•s B13 1,088,799 Credltors: amounts falling due after one year {Note 20) Provisions for liabililies B14 81$ Total netassets or liabillties Funds of the Charity End¢)wment funds {Note 27 Restricted income funds (Nolo 271 Unrestricted funds Revaluation rese 816 1.488,600 1,488.600 1,088,799 B17 818 B19 1,488,598 1.488.598 1,088,800 Tot41 funds B21 1,488.598 1.488.598 1,088,800 Signed byone oriwo thJstees t*halfof all the trustees Date ol approval ddlmml Signature Print Name Ro Manlott 2310612025 Pa99 8
Section C Notes to the accounts Nole 1 Basls of preparation Thls se¢¢lon should be ¢ompletedby all¢haritles. 1.1 Basis of accounting Thw accounls have b88n prepared under the historical cost LnVentIOn with items recognised at ¢ost or transaction value unless otherwise stated In the relevant not8lsl to th8S8 accounts. The ac£ounts have been prepared in accordance with.. the Stslement of Rewmmended Pracllce". Accounting and Reporttng by Chawilies preparing their a(xxwnls in acrdan with the FinancAal Reporting Standard 8pplicab18 in th8 UK and Republic of Ireland (FRS 1021 issued on 16 July 2014 and with. and wtth. the Financial Reporting Starylard applicable In the Unitgd Kingdom and Republic of Ireland IFRS 102) and with the Char1119$ Act 2011. The tharity cfjnstitute8 a publlc beneflt endty as defineij by FRS 102.. YES '_Tick as apprWat• 1.2 Golng ¢oncom If there ar• material uncertainties related to evonts or¢ondttlon$ that cast slgnlllcant doubt on the ¢harhys ablllty to eontlnuo as a goln9 concern. please provide the following detalls orsto1• "Not •pplIT¢4ble". if approprlate.. An 8xplanaUon as to those factOT5 that support the wnclusion that the charity is * goin9 concem; Disdosure ofany uncertainties that Tnake the going concem assumption doubthjl., Wherè acunIS are not prepared on a going concem basis. please disdose this fact togetherwith the basis on which the trustees prepared the accounts and the reason why the charity is not regarded 4$ a going concem. Nla 1.3 Change of aoUnt1ng pollcy The accounts present a true and faSr vlew and the acctsunting policiès adopted are those ouulned in note I l. Yes. -rick as 8ppropri8te No. Please disclose." (ij the nature olthe ¢haJwo In aeeountlng pollcyi (19 the reasons why applylng the new a¢count14ryqpoIIcy prpvide5 more reliable andmore relevant Inlornjatlon," and (111) th• amount olthe 4diu8¢mentftir ei¢h Ilne affe¢led In the Qu¢t period. each priorperiodpfftsentedand the aggr8¢0 amount of tho adjustment relating to periods before thos$ prwted, 3.44 FRS 102 SORP. 1A Changu to accountlng estimates No changes to accounting estimates have occurred In the reportlng period13.46 FRS 102 SORP). Yes" No. .mck as approprtale Please disclos¢." Pa9e 7
{lJ th• naturn of any chan9•$,' l) the effKt of th• ¢hang0 on Inwne and expeft or assets and liabilities forthe ¢urrentpriod.' and (iii) whgro pra¢fl¢•ble. Ihe effe¢t of the ¢hange In ong or more lu¢ur•perlods. 1.5 Material prior year ¢rro No mateiial prior year error have been idendfled In the reportlng pgrfod {3.47 FRS 102 SORPI. No. '.Ti¢k as •ppr¢prf#t* Pleasa dlsclos•.' (l) the nature olthe priorperiod effor. (li) for each priorperiodpresented in the 8¢¢ovnts. Ihe amount of thé ct)rr•ction for ea¢h a¢¢ount Ilne Ilem affected.. and {iii) the amount of the corr8cllon at tha boglnnln9 of Ihe •arliestprior p•Yiodpre$ented in the accoun Page 7
Section C Notes to the accounts Nots2 A¢¢ountlng pollcl88 Pl98se c•ee lh not8 when rJrstrepr1j undèrFRS2102. Seetion 35ofFRS702, reoulres 3 rncondllaflonstobe 9s&rt8d, If a118rg appIable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pl•? provld¢ a d¢scrfpllon oflhe naiur¢ 0fh thawde lft accounting policy R8concllafjon of hmd5 pwptsvlous GAAP to funds d•lomiln•dunderFRS 102 Start ot end ol Fund b•lanc•s as prèviou8ly Fund balance as restated Reconcllauon olnethKomrfnetex•)perwekn GAAP to netIncrfn¢teXpIthj und8rFRS 102 End of Net IncobrfexpendiMrel os prevlou8ty Prevlws pertod net in¢orn&(expendlturo) as CC17a (Excell 20106f2025
SectFon C Notes to the accounts Icontl Noto 2 2.2 INCOME A¢¢ounllng pollcios 30 Sept 2024 TS standardlistof 8cc0unhngli&$ has bèan 8pplA6dbyth8 ehttyèxcWforihosè lickad Wo"c W/a". Whem a dltyerent or8ddllH)naIY h88 1)9gn adoplgdllROn th18 is dgt811edln tts box Wow. R¢counltFon of Income Th&$6 are included In the Statementof FSnanclal Advlues ISoFAIth.' the charfty becomes enlled to the resources li is likelythan rn)tthat the injsiees wll receive the resources.. and the Th)netsryvalue ran be measured hfjth suffickni retiabiltty. No Nla T ha5 been no oftseldng ofassets and Ibbllftks, or Income and eynses. unK8ss requir or FeThlttèJ bythe FRS 102 SORP or FRS 102. Yes Nla Offsel¢lTrg Yes Nl8 Grants and donations are only Included In the SOFA sthen the general income recognM¢)n ttha are met{5.10 to 5.12 FRS102 SORPI. Grants and donadoThs In the ca88 of FerfoTrnanr relat8d grants. incoma mustonly reccgni58d to th8 exient that thB charity has th8 specified gocJ5 orseMc65 as entlu8t to the grant onlyCurS then th8 FerforrnarK8 relatsd condith?n5 are m8tl5.16 FRS 102 SORPI Le9acles are Iuded In Ihe SOFAwheft recdpt Is probabje. that is, when there has been grant ol probate, the eUl0r$ have estabjlshed Ihatthere a lent assets In the estate and anYndOn$ atiAched to ihe legacye elthermthln the control ofthe cWty or have been met Tho Charity has re¢eivod govwnttntorants in the ffjkx)rbffj pwfj(K1 and in aft apryopriate mannerthat ma11th5 th8m with the expeIre ttr•Jards which theyare intended to ¢¢%thbute Gift rA¥Se is inclu¢JeO in incomeWh thern is a valid dedaration from Ihe donor. Any GrftAtd affKJnt recove on a donation is cw6ider&4 to be partof Ihat gift and is twted as an addilton to the samelund as the Inal dca unless the donororthe tem ofthe appeal have speCifd othemse. Yes No Nla Legacles Ye5 Nla Yes No Nla Govemmprt ur•nts Tax redalms on dona¢lonN glft¥ Yes No Nl• Contrathl Incorne •TrJ Thi$ 1$ Mlyin¢luded In SOFA On th ¢h8rftyhas provk1¢d Ihe related gooss performanc• rolat s¢nAces or metthe perf¢rrnan f•latsd eondil¢ft$. Nla Donated g¢xNJ$ are rnea9ud atfair value {the anw)untfor thlch the asset couhd be exchanged) unkns Imyactrcal to do so. Yes No Nla Th8COSt ol anystcrk of gooys ¢Trated f0rdl5tributic to b8n8firA8ires is d8•mtrJ to bè th8 fairvalu8 of th)58 gfts at1hetime of their rKeipt and theyare ts¢ognIs on ¥•¢•ipt In the roportiTro in wthich the 5tock5 are distributtd. theyaT8 rn1 as an èxpensè at th• earyino amount of the sttsks at distribution. Donaled for resale a rnured at falr value on inthl re¢oJnltson, thIch is Ihe exF¢¢t¢d prodS Irom $al¢ bss th¢ ¢XFrfted cosls of le. and recognised in.[orne from other tradlng activi8$. with the corre$pondlng sts¢k recognised in the baL8nc8 sheet. On its sak the valu¢ of stock is charged againstlncome Irom othertradinu acti¥le8. and the prccds frcffi ssle are also rwnised as.10m6 from othèr trading activitie8'. Yes Yes No Nla Goods donaled for onwing use by the charity s recognised as tsnglb red assèts and induded in the SOFA as trMIng resources %¥hen rl¥able. Yes Nla Grfts in kind for use bythe chaiity arts irtluded in the SOFA as incLJme from donations vthen recthabkry. Donated s8rvlc•s facllllles Donateil servi9 and fwlities aTe itluded in Ihe SOFA when received atthe value ol the grft tothe tharity w#knJ the value ofthe gÈft ¢an be measured rfiabty. Ye5 DO[ servKe5 facilit5 that are sUmed immediatetyare recoyni5ed a5 irtome Yth an 4u1Vat ant recoyni5ed as an eynse UTheT the 4pprwiate headiNJ in th& SOFA. Yes Nla SuppM The Charltyhas IncurTed eXpendIre on suptKJrt costs. Yes Nla Volunteer help The value ofany vduntsry help r¢cdved is not Included In the accwnis Is descrfbtd In the trust••¥ anrtual reporL Income from Intere5L royaltles and dfvldend5 No Nla This is Incl in the aCcOuntsOn roceipt is wobabl8 and tha a)Unt rqceivable c8n te measured reliably. es IornefrQrn rnembershlp Membershlp subscdoons ces¥ed In the nature ofa gfft are rewnlsed In l)onatlons subxrlpllo and Le9ades. Yes e$ No Page 9
AAembBrship ¥ubscriptiDn5 [ch givès a mèmborthe right to buyseNices or other boneflts are recagni58d as iKomè •amod lrtjm the provision of gc>ts and servicks As Inrne from charitable scti¥itK8S. Yes Sottl•m•ntof Insuran¢8 clalms Insurancè claim5 ar• only intlLthd in the SoFAthw) the general Irthme recognilon criteria art m8115.10 to 5.12 FRS102 SORPlaThJ are Induded as an item ol other incorne in the SOFA. Nla Inveslment gal and Thi5 inelud8s any reslistd or unrealised gains or Josses en the sale of investments and any gain or loss r•suiting frorn revaluirvJ investments to market value at the end of the y88r. Yes No Nla 2.3 EXPENDrruRE AND LIABILITIES Uability rtcognltlon Liabllitses are recognlsed %there It Is wrnre likethan notthatthere is a lagal or ConstruVe obllgalon cornrnlttlng the charityto paYrt resources and the amtsuni of th obllgavon can be measured reason3bk cert3inty. Support ¢osts have been alk)cated b8lween governa costs and other 5UPPOrt. Govemance costs comprise all costs involving public accountabiltyof the charityand Rs mpliance regulation and gcd practice. Yes No Go¥omanc• and iupport es Support costs Include central fvncuons and have kn allctated to activlty cost categories on a basis conslstent wlth the use of resources. eg allocalng propetycosts byfloor areas. or per caplla. slaff costs bythe IrrrE spenland Olhercosts bythelr usage. Yes es Gr•ntS Tth OrManCe condltFong Where the charty glve5 a grant with c4)nd0$ trits payment being a specffic level of 5ervlce oroutPLrt to bp PTovided, Such gTants affj ontyrecognised in the SOFA once the reclplent ofthe granl ha5 pwded sPAfi&l Ser oroutpvL Gr•nts payable wlthout Pgrf¢rmI ¢ondMon$ Where there are no ¢ondrtlons 8ttachiThJ lothe grant Ihat en3e5 the donor charity to realistlcally avold the Commitnt. 8 lialyltyfor Ih?fvll fvnding obligation must be recognlsed. Ye5 No Nla Redundan Cost The ¢hadty made no redundan¢ypgyrn8nts during lh8 rep)rbny pèriod. Yes No D8ler¥8d No rnaterfal Item Qf dEfed rnccffie h85 b88n includ•d in 8eMunts. Yes Nla 8s No Nla CredKors Tho charlty has credltm whKh are m88Eur8d at setdamant arnnts l•ss anytrade dl8wunts A liability is rne8sud on recognitton at ts hlstorfcal ¢ostand then subsequenUy MeasUd atthe besl eslmate of th& amounl requlr&l to setNe the obllgatlon at th9 feporting date The charityarLounts lor baslc financlal InsIwwThts on In[81 recognltlon a$ por paragraph 10.7 FRS102 SORP. Subsequent measurement Is as por paragraphs 11.17 to 11.19, FRS102 SORP. Provlslonsfor Ihbiliiies Y8S No Nla B••k flnanclal Instwmènts Yes No Nla 2.4 ASSETS TgIble fixed a$6ets for These gre capltallsed ff they c4n be used for morethan one wr, and cosl al least se tycharlty Yes Nl8 They are valued at cost. The depreclaucn rate$ ?nd rnethods uyed are disclosed in not• 9.2. The charfty has Intanglble fix assets, that Is. MJn-monetaryasset$ thatdo not have physical substance bLrt are Identifiable atKI are Gontrolled bythe rhaTrtythrough ¢ustody legal rfghts. The arnorbsaloTr ¥ate5 and melIK5 ate dis¢loS1 in note 9.5 IntaTrJlbl• fixed a8$ets Yes No Nla es They are valued al cosL Herltagè assets The charFty has herftsge assets. that Is, nw-rnonetary assets %%ith hisC. arUsC, sclentlflc, lechnologlcal. geophyslcal OT envlronmenlal quallties that are held and malntslned prlnclpally for their con1ribUoTh to k[edge and culbjfe. The depredaUDn ra¢es and rnethods used as dlschjsed in nole 9.6.1.4. Yes No Nla Yes No Nla They are valued at C05t. Inv•Jtmenls Fixe(l asset investments in quoted shares. traded bonds and simllar snvestrnents are valueLI at inibally at cost 8nL1 subwtsendyatfair value ltheir market valu81 at the year end. Th6 same treatment is app[d to unlisted investments unless fair value cannot be moasured reliably in ¥thich se it is measured atcosl less impaim%nt Investments held for resale or pendlng 1heir 5019 and cash and cash gqulvalents th a maturftydate of less Ihan 1 star are treatgj a¥ curw¢ 8s¥¢t Invg$trngnts Yes Nla Yes No Stc¢ks and *vrft In pro9r•ss Stocks held for sale as part of non-charfiable trade are mUr& at thg knwrorw5t or net reallsable value. Yes Good5 or 58rviGes provid•d as part of a ¢h8ritsble activityare at net realisable value based on th• s•rviE8 POt•ntial provided by items of stoc Yes Nla Yes No Wa Page 9
work In pregmss Is val at cost less anYseeae $6 tnat Is liwy rKxuron The ¢¢l Debtors {Includlng trade debtry¥ and loans recewablel are rnèasuréd on In81 Meognthon at settlement amount after¥Thytrade dlxounts or8rnount adv8ncd by IhÈ charity. Sub5•quenlly, they are measured at the cash or OthercondeTrtion exFtti8d io bè ra1V•. The charfty has has Investments 1¢h r( holdg for resale or pendlng thelr5ale and cash and cash equivalents ¥th a maturlty dale sS than one star. These Indtyje cash on depw)sK and cash equlva1ents th a maturfty dale of less Ihan ore year held for Irwestrnent purp)ses ratherthan to meet shortterm cash commltrnents as theyfall due. Yes No Dètrknrs Yes Current 856et invastfflents Nla Yes Nla They a valued at falr value exceptwhere theyqualfyas bas1¢ flnanclal Instruments. POUCIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Donatsd Goods nlmal foods that are gffted tCthe chadtyare not valued In the accounts, usvallythe5e liems are damaged goods would nol te otheThSe tsIe and hence are likely to have a tall value of £nll. Pensions Employees of the charfty are entlued toJoln a defined conthbution"money Purch558' heme. The ¢harltycontdbuJon Is restrth to the conlribubon8 di5c1058d in nots 12. nyoutstandlng contrfbuuons 81 the year*rKI re due to timing of psyments. The costs the defined contrtbuuon herne are inclLtd&J with th8 8sscciat8d staff costs and Ilocated therefore to ralslng funds. charilable xtivthe8. suppJrt governanEe costs nd charged to unrestricted funds of th8 charity. e money pur¢hase plan is rnanagBd byNEST and th8 plan Invests the contributions made bythe employee and employer iTra an Inveslrnent lund to build up ovèr ths t•m of e plan. The pension fvnd 1$ Ihen ¢onwrt8d irrto a Fension upon the èmplo•$ nomal rernent age whlch is defined ?s when theyare eltgible tor 5tstè nSIon. The charity has no othgr liabl1 besvnd p?ra acr055 lh8 deductions for thè èmployae's conffibulony. Page 9
S&ction C Notes to the accounls {cont) Nota 3 Anatysis of In¢omo UnMtri¢tsd Irwne EThlowmint fund• knd8 funds Totsl fiJnd¥ Prfory•r An•1 1$ Donatlons and ifts Donatk+ns and10g•¢i¢S: 309,101 14,595 433 818 309.101 14,595 433,818 279.184 16.315 32,752 Genwal grants provJed by govemmenvother charities Membership subscriptions and sponsorships whic are in Substan donations 15.(KKI 15.)0 Donated oods. farilitie5 and ¥eThice5 Other Total 772,513 772,513 328.251 Charltablo actlvllhs: Fundraising AGtwities 51.533 51,533 Other T¢)tsl 51,533 51,533 33,072 Other tradlng actlvltle>: Shop Sales 57,701 57,701 14,004 Café Sales 8.419 Other T¢)tsl 71,704 Income fr¢m inveskn•nts: Interest income Dividend incoffte Rantal and leasln inujme Olher 3,287 3.287 3,287 3,287 Total Separate material item of inme. Totsl C¢Jnversion of endowmènt funds Into InMe Galn on disposal of a tsngible red asset held for charft $ ¢)wn use Gain on disposal of a programme related Inv8stment Royalties from the exploilation of Intellecbjal hts Total TOTAL IMCOME 899.037 899,037 423 470 Pag910
Section C Notes to the accounts {cont) Note 4 Analysls of recelpts of government grants This year Last year Description Northam ton Borou h Council Business Grant Wellin borou h Borou h Council Business Grant HMRC Job Retention Scheme Grant Government grant 1 Governmeni grant 2 Government grant 3 Other Total Page 10
Section C Notes to the accounts (cont) Note 5 Donated goods, facilities and services This year Last year Seconded staff Use of property Other Please provlde detalls of the accounting policy for the recognlllon and valuation of donated goods, facilities and services. Please provido detsils of any unfulfllled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts. eg contribution of unpaid volunteers. Page 11 CC17a (Excel) 2010612025
Section C Notes to the accounts Icontl Nots6 Analyslfj of expendlture R•stri¢W ufir0•trfd Ineom¢ Endtrwm8ni funds fvnd¥ T¢t•l funts Prloryaar Expondliur• on raising funds: In¢yJrred seeklng donatlons Incuffed seeking legades Incurred $8eklng grants 7,591 Operating rnernbership schernes and )Cial lotteiies Staging fundraising evenls 1.534 773 Fudrai5ing agents Operating Cafè Operating a tradlng ctsmpany undertaklng nodIanble trading activity 8,425 8,425 Advertising, maeting, dired mail and publiuty 185 185 14 Stsrt up $ts incurred in generating new Sour of fijlure InMe Datsbase development costs Other trading activities Investment m8n8gemenl costs= Portfolio mana ement cnsts Cost of obtsining invesknent advice Inveslment adfflinistration cos15 Intellecal property Ilcendng costs Rent Collection, prortY repairs and maintsnan¢e charges Total expenditure on raising funds 17,615 17,615 15,857 Expendtture on charitsble activities Rent collection, property repairs and maintenance charges Human R8sources Costs 59,306 59,3C6 248,357 62,125 43,T28 209.700 248.357 62.125 Velenary and animal welfare Sts Equipment Hire Total expenditure on charitable activitle5 66.708 369,788 369 788 320.136 8epaTatg matsrlal item of expense Goveman¢e Costs Consultancy Legal Stsff training Totsl 6.698 6.698 6.279 708 516 7,502 270 6,968 270 6,968 Other Ll hl & Heat Tele one & Ststione Insurance Cleanin Bank Char uter r General ation Profft and loss on sale of fixed assets Totsl other expenditure 42,803 4,536 5,440 7.592 3,807 1,016 307 39.368 42,803 4.538 41,913 2,631 7,330 3.209 7,592 3,807 1,016 307 39,368 & Subscri tions 960 37.984 104,869 104.869 99.082 TOTAL EXPENDITURE 499,239 499.T39 442.577 Pag¥11
Section C Notes to the accounts Noto 10 Dotalls of rtaIn Items of exp8nditure 10.1 FS tor •xamlnatlon of the accounts Please pmvld8 detalls of th• •mountp•idfor any ststutory external scnrtiny ol ac¢ounls and otherseThi¢es provlded byyour Indep•t rnIn. Ilnothlng was paldpl•aso •nter V'in the appropriate box(es). This year Las1 year Indepondont examlnerfs f••$ 1800 Assurance services other than audit or Indopgnd•nt •xamlnatlon Tax advisory fees Olh•r (for example.. flnanclal g4dvlce. con¥ullancy. accountancy services) paid to the independent examiner 700 71x1 Page 12
Section C Note 11 Pald employ¢es Pleas• ¢omplet• th1$ not• lff the ¢harty has any•mploy8•5. 11.1 Staff Costs This year L•$t year Salarifrs and wages Social SecrIty costs Pension ¢osts {d•finod contrllwllon $¢hgm•} Oth•r •mploy•• ben•frt• 232.381 12,046 3.930 198.696 8.033 2.971 Total staff costs 248.357 209,7(M) Please pfovide detaih of expenditurt on staff worklng tor th• charity whosè contracts ar• wlth and •r• pald by • r•lat•d p•rty Please glv• det¥lls of the number of employe•s whose total employee (ex¢ludlftw employer penslon ¢o$tsJ frll within each band ofllO.000 from £60,1)lJQ upwards. If thero arn no su¢h transactlon4 No •mployaès reld •mploy8• nèfft5 {excluding employer penslon costs) for the reporting period of more than £611.000 YES Band £6Q.000 to £69.999 £7O.000 to £79.999 £80.000 to £89.999 £90.000 to £99.999 £1011.000 to £109.999 Numb•r of •m lo Pl¢as¢ provlde the total amount pald to key mangggment pgr$onnel (includes trustees ftnd senior management) for thglr SOTVICQS to th& charlty £26.021 11.2 Average h•ad count In thè year Thls year Number Last y•ar Number The parts ofth8 charity In whl¢h the omployees work sin haritable ctivitie Governanc ni'ie 13 12 Total 13 12 Page 13
Sèction C NotÈs to Ihe accounts {cont} Nots 12 Dofinod Contribution pension schemo or defined beneflt scheme accounted for as a dèflft8d ¢ontrlbutlon schomo. 12.1 Please complete this nute if a defined contribution pension scheme is operated. Amount of contributions recognised in thp SOFA as an expense £3,929.83 Please explain the b4$i$ ft*r allocating the Ilablllty and 4xn5• of defined ¢ontrlbutlon pènsion s¢h•m• b•iwo•n •¢tivitles and betw¢on restricted and unr¢strl¢tgd fvnds. See Pension Policy Nots 2.2 Page 14
Section C Notes to the accounts Ico Note 14 Tanglble fixed asGets Pleas¢ ¢omplete thls note rflhe charity has any tangible fixed assets 14.1 Cost or valuation FIhOld ld & bulldln95 Flxtur•s & Fllllngs Motor Vehlcleg Totrl At the beginning of the year A(IdiUons 411.713 570.270 39.401 1.021.384 47.208 47.208 Revaluatlons Dlsposals Transfws" At end of the year 411,713 617,478 39.401 1,068,592 142 Depreciation and impairments -Ba$i$ SLorRB SLorRB SLorRB SLorRB Straight Line I'SL.) or Reduang Balance I'R8.1 RB15 RB25 At beginning of the year Disposals 366,663 27,763 394,427 Depreciation 37.622 1,746 39.368 Impainnent Transfers" At end ofthe year 404.286 29.509 433,794 14.3 Not book v•luo Net book value at th8 tginnIng olth8 yoar Not book value at the end ofthe year 411.713 203.607 11,637 626.957 411,713 213,193 9,892 834.797 Page15
Section C Notes to the accounts (cont) Noto 19 DobtOf8 and propaym•nts Please ¢omplete this not• rfthe Charity has any debtors or prepayments. 19.1 Analysls of dèbtors This year Last year VAT Refund Due Pr•paym•nts and accru in¢om• GfftAld 7,510 4.159 3.849 15,518 9,418 19.290 17.614 46. Total Pa9e 16
Section C Notes to the aci Note 20 Credltors and accruals Pl¢ose complete thi¥ no¢e if the charity Ims anyveditors procc15. 20.1 Analsryl of credltor• Amounts falling due within one This year Last year Amounts falling due aftey rn¢)re than one year This ye#r Last y•ar Accruals (Note 10) Bank loans and overdrafts Tr•d¢ ¢r¢dltors Paents recelv•d on account for contracts or perfoYman¢trreltèd giants A¢¢ruals and 0of•rr•d In¢¢mo 8.983 22.812 Taxation and $oci•l security otr ¢reditors 4.458 1,112 17,052 3.314 671 29.296 T4)ts1 20.2 Other Commitments The total of future mlnlrnum loas• payments undgr non-n¢9111b1W opgrating 108¥os or8 as follcpws: Thls yeaf Lagt yèar Within 1 Yèar 8etw4èn 1-5 yqars Aftgr 5 years 01.10.23 to 30.09.24 5,150 6.827 4,691 11,977 77 16.668 Page 17
Section C Notes lo the accounts Icontl Note 24 Cash at bank and In hand Th1$ yèar Last yr Short t•rni u$h Invostrnonts Ilgss th•n 3 months malurlty dato) Sh¢rt temi depo$lts Cash at bank and on hand Oth•r Total 855.335 444,817 855,335 444,817 Pe 18
Section C Notes to the accounts Icontl Charl funds 27.1 Dotalls of mat•rlal fvnds held and m¢)v•m•nts durlng th• CURRENT rwrtlng perfod und balanc•s Typo PE, EE RorUR" Galns and 105898 bn)ught fortr Expendlre Transfern Fund nam08 Genernl Unrestricw ReseNts UR 899,037 - 499239 Otherfvnds Wa T•l•l Funds 1.088000 899.037 499.239 1,488,598 P89e 19
Sfiction C Ngtes io the accounts Icontl N¢)te 27 ChaTI fun(ts 27.2 Delails of materlal lunds held and movements duTlng the PREVIOUS reportlng perfod "Key.. Fund balgnces brought un laneos rrled Type PE. EE RorUR' Puryjose ReslrlctloThs Gal and In¢om• Expendllure Tran•fer4 Fnd nam Govemrn8nt Grant CJRS Staff Neuterin Donation FurKl$ ftyNwJt*S Unrestrlcbl Funds VR Gwal Charlatle Pu 1,107. 423,470 442,577 1.088.8 Nla Nla Totsl Funds 1.107.906 423.470 442.577 1,088,8 Page 20
CHARITY NUMBER 1068222 Unaudited financial ststements For the year ended 30 September 2024 Page 1
ANIMALS IN NEED (NORTHAMPTONSHIRE) CHARrrY NUMBER 1068222 Unaudlted fina191 statemènts for thèy•ar ènd 30 S•pt•mber 2024 CoNt8nts Page Charfty Infrjrrnation Independent gxaminets r•port Statsmenl ol finarrial activities Balance sheet Not¢s to the financial statements 7t024 Page 2
ANIMALS IN NEED (NORTHAMPTONSHIRE) CHARrrY NUMBER 1068222 Roy Marriott {Chalmianl Jean Jones Sallysmilh juIlS8derS Addr Plne Tw Fann London Rd I1*ter Northants NN82EH A¢¢ountants Ralanl & Co., Chartered Accountants Unlt4, BrookLqn(ts KettreAng Venture Park Ketterfrg. Northants NN15 8FD Pa9e 3
Independent Examlner's Report to the Trnstees of Animals In Need (Northamptonsbire) I report to the tNslees on my examlnauon of the occounts of Ihg above charlty ('thg Trusl'l for tho yoar ended 30 September 2024 Rwposlbllltlès and basls of r•port As the charity's Injstees, you are responsible for the preparatlon ofthe accounts in 8cc(Kdance with the requirements of the Charlties Act 2011 llhe ACY). I report in respect of my examination of the Trust's accounts carried out under seclion 145 trf the 2011 Aet and in carrying out my examlnalion, I have followed all the applicabl& Direcn$ given by the Charfty Commlsslon under 8ectlon 145(5Xb) of the Act. The chartty's gross income exceeded £250,000 and l am qualified to ur)dèrtake the examination by bèing a qualffled memberof the Institute of Chartered Accountsnts in England & Wales. Ind•pgnd•nt Examlnèr's stst•m•nt I have completed ffly examination. I confirm that no material matter5 have come to my attention in connection the examination which gives me cause lo believe that in, any material respecL- the accounting record8 were not kepl in accordance sedion 130 of tho Charfues Act. or Ihe a¢wunts dtd not arKord with the arAy)unting rerdS,. or the ac£LJunts did not cDmply with the appli(able requirements o)nceming the foTh and cx)ntent of accounts set out in the Charities lACUnts and Reports) Regulations 2008 other than any wuirement thal the aGGounts 9ive a 'true and fair, view which Is not a matter consldered as part of an independent examination. I have no concgms and have come aCr&S no olher matlers in connectton the examination to whlch attention should be drawn in thts rgPQrt In ordgr to 9nab19 a prop9r undgrstsndlng of Ihg aGcvunts to be rgachgd. BFP FCA CA R Rajani & Co Ltd Unit4, BArx)klands Couri Kettering Venture Park,Ketterin8, NN15 6FD Datr £3.6. 3 Pa9e 4
CHARITY COMM1S510N FOR ENGLAND ANO WALES Ch8rlty No lif 1Crf222 Annual accounts for the 1 Oct 2023 To eriod P8rbY dale 130 Sept 2024 Pwiod &tart date Section A Statement of financial activities Restrlcted Unre5tr1ctad IwKDme Endowrnqni funds fund funds Recommendad categDr105 by Prlorye funds Total fund5 Incoming re50ur¢e5 (Note 3) F01 F02 F03 F04 F05 Inc(me and erknqntsfrom.. Donauons and 772.513 51.533 71,704 772,513 51,533 71.704 328.251 33.072 62,147 Othwir>JkngxUv1025 S05 Ob 3,287 899.037 3.287 899,037 Total Resources expended (Note 6) Exp8ndlture on.. 423.470 17,615 369,788 17,615 369,788 6,968 104.869 499.239 320,136 7.502 99.082 442.577 Slo OthÈr S11 104.8fj9 499.239 Tot•1 812 Net in¢omel(expenditure) beforè inv•stsnent 9•In{lO$s¥$) S13 399.799 399.799 19,107 Netgahs1(th5e&l Investrnqnts Net incomel(expendiiure Extraordlnary ltsms Transférs bètwèèn funds Other r•¢ognlsed galnsl(losses): S14 S1S 399,799 399.799 19.107 S18 S17 Gar4andlcose5 on WabjatbnOFfid usB S18 OthsrgaTr6llhss¢sl S19 Ngtmov•m•nt In funds 19.107 Recon¢lllallon olfunds.. TthAlfun brnU9htfWa Prforyo¥•Llusfyneni Total funds camed fonva $2t 1.088.800 1,088,800 1,488 598 1,488.598 1.088.800 Page 5
Section B Balance sheet Unrestrlcted IrKome Endowrntnt Totsi thls funds funds lundg 1 Oct 21123 Totsl 1861 30 Sept 2023 FOS Fixed assets Intanglble assets Tanglblg assets Her11a assots Inveslments F01 F04 (Note 15) {Note 14) (Note 16 (Note 17) Total Ilxed assets B05 634.798 634.798 626.9S7 ,798 626,957 Current assets Stocks (Nots 18 Deblors (Note 19) Investments (Note 17.4) Ca$h at bank and in hand (Note 24 rotaicuff•nt a$s•ts 15.518 15.518 46,322 444,817 491.139 Blo Credltors: amounts falllng due wlthSn on• ar (Nol• 20) 811 17,051 17.051 29.297 Plet Currentasset(1I•b1jlt1esj 812 461.842 Total assets less currentllabAIIII•s B13 1,088,799 Credltors: amounts falling due after one year {Note 20) Provisions for liabililies B14 81$ Total netassets or liabillties Funds of the Charity End¢)wment funds {Note 27 Restricted income funds (Nolo 271 Unrestricted funds Revaluation rese 816 1.488,600 1,488.600 1,088,799 B17 818 B19 1,488,598 1.488.598 1,088,800 Tot41 funds B21 1,488.598 1.488.598 1,088,800 Signed byone oriwo thJstees t*halfof all the trustees Date ol approval ddlmml Signature Print Name Ro Manlott 2310612025 Pa99 8
Section C Notes to the accounts Nole 1 Basls of preparation Thls se¢¢lon should be ¢ompletedby all¢haritles. 1.1 Basis of accounting Thw accounls have b88n prepared under the historical cost LnVentIOn with items recognised at ¢ost or transaction value unless otherwise stated In the relevant not8lsl to th8S8 accounts. The ac£ounts have been prepared in accordance with.. the Stslement of Rewmmended Pracllce". Accounting and Reporttng by Chawilies preparing their a(xxwnls in acrdan with the FinancAal Reporting Standard 8pplicab18 in th8 UK and Republic of Ireland (FRS 1021 issued on 16 July 2014 and with. and wtth. the Financial Reporting Starylard applicable In the Unitgd Kingdom and Republic of Ireland IFRS 102) and with the Char1119$ Act 2011. The tharity cfjnstitute8 a publlc beneflt endty as defineij by FRS 102.. YES '_Tick as apprWat• 1.2 Golng ¢oncom If there ar• material uncertainties related to evonts or¢ondttlon$ that cast slgnlllcant doubt on the ¢harhys ablllty to eontlnuo as a goln9 concern. please provide the following detalls orsto1• "Not •pplIT¢4ble". if approprlate.. An 8xplanaUon as to those factOT5 that support the wnclusion that the charity is * goin9 concem; Disdosure ofany uncertainties that Tnake the going concem assumption doubthjl., Wherè acunIS are not prepared on a going concem basis. please disdose this fact togetherwith the basis on which the trustees prepared the accounts and the reason why the charity is not regarded 4$ a going concem. Nla 1.3 Change of aoUnt1ng pollcy The accounts present a true and faSr vlew and the acctsunting policiès adopted are those ouulned in note I l. Yes. -rick as 8ppropri8te No. Please disclose." (ij the nature olthe ¢haJwo In aeeountlng pollcyi (19 the reasons why applylng the new a¢count14ryqpoIIcy prpvide5 more reliable andmore relevant Inlornjatlon," and (111) th• amount olthe 4diu8¢mentftir ei¢h Ilne affe¢led In the Qu¢t period. each priorperiodpfftsentedand the aggr8¢0 amount of tho adjustment relating to periods before thos$ prwted, 3.44 FRS 102 SORP. 1A Changu to accountlng estimates No changes to accounting estimates have occurred In the reportlng period13.46 FRS 102 SORP). Yes" No. .mck as approprtale Please disclos¢." Pa9e 7
{lJ th• naturn of any chan9•$,' l) the effKt of th• ¢hang0 on Inwne and expeft or assets and liabilities forthe ¢urrentpriod.' and (iii) whgro pra¢fl¢•ble. Ihe effe¢t of the ¢hange In ong or more lu¢ur•perlods. 1.5 Material prior year ¢rro No mateiial prior year error have been idendfled In the reportlng pgrfod {3.47 FRS 102 SORPI. No. '.Ti¢k as •ppr¢prf#t* Pleasa dlsclos•.' (l) the nature olthe priorperiod effor. (li) for each priorperiodpresented in the 8¢¢ovnts. Ihe amount of thé ct)rr•ction for ea¢h a¢¢ount Ilne Ilem affected.. and {iii) the amount of the corr8cllon at tha boglnnln9 of Ihe •arliestprior p•Yiodpre$ented in the accoun Page 7
Section C Notes to the accounts Nots2 A¢¢ountlng pollcl88 Pl98se c•ee lh not8 when rJrstrepr1j undèrFRS2102. Seetion 35ofFRS702, reoulres 3 rncondllaflonstobe 9s&rt8d, If a118rg appIable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pl•? provld¢ a d¢scrfpllon oflhe naiur¢ 0fh thawde lft accounting policy R8concllafjon of hmd5 pwptsvlous GAAP to funds d•lomiln•dunderFRS 102 Start ot end ol Fund b•lanc•s as prèviou8ly Fund balance as restated Reconcllauon olnethKomrfnetex•)perwekn GAAP to netIncrfn¢teXpIthj und8rFRS 102 End of Net IncobrfexpendiMrel os prevlou8ty Prevlws pertod net in¢orn&(expendlturo) as CC17a (Excell 20106f2025
SectFon C Notes to the accounts Icontl Noto 2 2.2 INCOME A¢¢ounllng pollcios 30 Sept 2024 TS standardlistof 8cc0unhngli&$ has bèan 8pplA6dbyth8 ehttyèxcWforihosè lickad Wo"c W/a". Whem a dltyerent or8ddllH)naIY h88 1)9gn adoplgdllROn th18 is dgt811edln tts box Wow. R¢counltFon of Income Th&$6 are included In the Statementof FSnanclal Advlues ISoFAIth.' the charfty becomes enlled to the resources li is likelythan rn)tthat the injsiees wll receive the resources.. and the Th)netsryvalue ran be measured hfjth suffickni retiabiltty. No Nla T ha5 been no oftseldng ofassets and Ibbllftks, or Income and eynses. unK8ss requir or FeThlttèJ bythe FRS 102 SORP or FRS 102. Yes Nla Offsel¢lTrg Yes Nl8 Grants and donations are only Included In the SOFA sthen the general income recognM¢)n ttha are met{5.10 to 5.12 FRS102 SORPI. Grants and donadoThs In the ca88 of FerfoTrnanr relat8d grants. incoma mustonly reccgni58d to th8 exient that thB charity has th8 specified gocJ5 orseMc65 as entlu8t to the grant onlyCurS then th8 FerforrnarK8 relatsd condith?n5 are m8tl5.16 FRS 102 SORPI Le9acles are Iuded In Ihe SOFAwheft recdpt Is probabje. that is, when there has been grant ol probate, the eUl0r$ have estabjlshed Ihatthere a lent assets In the estate and anYndOn$ atiAched to ihe legacye elthermthln the control ofthe cWty or have been met Tho Charity has re¢eivod govwnttntorants in the ffjkx)rbffj pwfj(K1 and in aft apryopriate mannerthat ma11th5 th8m with the expeIre ttr•Jards which theyare intended to ¢¢%thbute Gift rA¥Se is inclu¢JeO in incomeWh thern is a valid dedaration from Ihe donor. Any GrftAtd affKJnt recove on a donation is cw6ider&4 to be partof Ihat gift and is twted as an addilton to the samelund as the Inal dca unless the donororthe tem ofthe appeal have speCifd othemse. Yes No Nla Legacles Ye5 Nla Yes No Nla Govemmprt ur•nts Tax redalms on dona¢lonN glft¥ Yes No Nl• Contrathl Incorne •TrJ Thi$ 1$ Mlyin¢luded In SOFA On th ¢h8rftyhas provk1¢d Ihe related gooss performanc• rolat s¢nAces or metthe perf¢rrnan f•latsd eondil¢ft$. Nla Donated g¢xNJ$ are rnea9ud atfair value {the anw)untfor thlch the asset couhd be exchanged) unkns Imyactrcal to do so. Yes No Nla Th8COSt ol anystcrk of gooys ¢Trated f0rdl5tributic to b8n8firA8ires is d8•mtrJ to bè th8 fairvalu8 of th)58 gfts at1hetime of their rKeipt and theyare ts¢ognIs on ¥•¢•ipt In the roportiTro in wthich the 5tock5 are distributtd. theyaT8 rn1 as an èxpensè at th• earyino amount of the sttsks at distribution. Donaled for resale a rnured at falr value on inthl re¢oJnltson, thIch is Ihe exF¢¢t¢d prodS Irom $al¢ bss th¢ ¢XFrfted cosls of le. and recognised in.[orne from other tradlng activi8$. with the corre$pondlng sts¢k recognised in the baL8nc8 sheet. On its sak the valu¢ of stock is charged againstlncome Irom othertradinu acti¥le8. and the prccds frcffi ssle are also rwnised as.10m6 from othèr trading activitie8'. Yes Yes No Nla Goods donaled for onwing use by the charity s recognised as tsnglb red assèts and induded in the SOFA as trMIng resources %¥hen rl¥able. Yes Nla Grfts in kind for use bythe chaiity arts irtluded in the SOFA as incLJme from donations vthen recthabkry. Donated s8rvlc•s facllllles Donateil servi9 and fwlities aTe itluded in Ihe SOFA when received atthe value ol the grft tothe tharity w#knJ the value ofthe gÈft ¢an be measured rfiabty. Ye5 DO[ servKe5 facilit5 that are sUmed immediatetyare recoyni5ed a5 irtome Yth an 4u1Vat ant recoyni5ed as an eynse UTheT the 4pprwiate headiNJ in th& SOFA. Yes Nla SuppM The Charltyhas IncurTed eXpendIre on suptKJrt costs. Yes Nla Volunteer help The value ofany vduntsry help r¢cdved is not Included In the accwnis Is descrfbtd In the trust••¥ anrtual reporL Income from Intere5L royaltles and dfvldend5 No Nla This is Incl in the aCcOuntsOn roceipt is wobabl8 and tha a)Unt rqceivable c8n te measured reliably. es IornefrQrn rnembershlp Membershlp subscdoons ces¥ed In the nature ofa gfft are rewnlsed In l)onatlons subxrlpllo and Le9ades. Yes e$ No Page 9
AAembBrship ¥ubscriptiDn5 [ch givès a mèmborthe right to buyseNices or other boneflts are recagni58d as iKomè •amod lrtjm the provision of gc>ts and servicks As Inrne from charitable scti¥itK8S. Yes Sottl•m•ntof Insuran¢8 clalms Insurancè claim5 ar• only intlLthd in the SoFAthw) the general Irthme recognilon criteria art m8115.10 to 5.12 FRS102 SORPlaThJ are Induded as an item ol other incorne in the SOFA. Nla Inveslment gal and Thi5 inelud8s any reslistd or unrealised gains or Josses en the sale of investments and any gain or loss r•suiting frorn revaluirvJ investments to market value at the end of the y88r. Yes No Nla 2.3 EXPENDrruRE AND LIABILITIES Uability rtcognltlon Liabllitses are recognlsed %there It Is wrnre likethan notthatthere is a lagal or ConstruVe obllgalon cornrnlttlng the charityto paYrt resources and the amtsuni of th obllgavon can be measured reason3bk cert3inty. Support ¢osts have been alk)cated b8lween governa costs and other 5UPPOrt. Govemance costs comprise all costs involving public accountabiltyof the charityand Rs mpliance regulation and gcd practice. Yes No Go¥omanc• and iupport es Support costs Include central fvncuons and have kn allctated to activlty cost categories on a basis conslstent wlth the use of resources. eg allocalng propetycosts byfloor areas. or per caplla. slaff costs bythe IrrrE spenland Olhercosts bythelr usage. Yes es Gr•ntS Tth OrManCe condltFong Where the charty glve5 a grant with c4)nd0$ trits payment being a specffic level of 5ervlce oroutPLrt to bp PTovided, Such gTants affj ontyrecognised in the SOFA once the reclplent ofthe granl ha5 pwded sPAfi&l Ser oroutpvL Gr•nts payable wlthout Pgrf¢rmI ¢ondMon$ Where there are no ¢ondrtlons 8ttachiThJ lothe grant Ihat en3e5 the donor charity to realistlcally avold the Commitnt. 8 lialyltyfor Ih?fvll fvnding obligation must be recognlsed. Ye5 No Nla Redundan Cost The ¢hadty made no redundan¢ypgyrn8nts during lh8 rep)rbny pèriod. Yes No D8ler¥8d No rnaterfal Item Qf dEfed rnccffie h85 b88n includ•d in 8eMunts. Yes Nla 8s No Nla CredKors Tho charlty has credltm whKh are m88Eur8d at setdamant arnnts l•ss anytrade dl8wunts A liability is rne8sud on recognitton at ts hlstorfcal ¢ostand then subsequenUy MeasUd atthe besl eslmate of th& amounl requlr&l to setNe the obllgatlon at th9 feporting date The charityarLounts lor baslc financlal InsIwwThts on In[81 recognltlon a$ por paragraph 10.7 FRS102 SORP. Subsequent measurement Is as por paragraphs 11.17 to 11.19, FRS102 SORP. Provlslonsfor Ihbiliiies Y8S No Nla B••k flnanclal Instwmènts Yes No Nla 2.4 ASSETS TgIble fixed a$6ets for These gre capltallsed ff they c4n be used for morethan one wr, and cosl al least se tycharlty Yes Nl8 They are valued at cost. The depreclaucn rate$ ?nd rnethods uyed are disclosed in not• 9.2. The charfty has Intanglble fix assets, that Is. MJn-monetaryasset$ thatdo not have physical substance bLrt are Identifiable atKI are Gontrolled bythe rhaTrtythrough ¢ustody legal rfghts. The arnorbsaloTr ¥ate5 and melIK5 ate dis¢loS1 in note 9.5 IntaTrJlbl• fixed a8$ets Yes No Nla es They are valued al cosL Herltagè assets The charFty has herftsge assets. that Is, nw-rnonetary assets %%ith hisC. arUsC, sclentlflc, lechnologlcal. geophyslcal OT envlronmenlal quallties that are held and malntslned prlnclpally for their con1ribUoTh to k[edge and culbjfe. The depredaUDn ra¢es and rnethods used as dlschjsed in nole 9.6.1.4. Yes No Nla Yes No Nla They are valued at C05t. Inv•Jtmenls Fixe(l asset investments in quoted shares. traded bonds and simllar snvestrnents are valueLI at inibally at cost 8nL1 subwtsendyatfair value ltheir market valu81 at the year end. Th6 same treatment is app[d to unlisted investments unless fair value cannot be moasured reliably in ¥thich se it is measured atcosl less impaim%nt Investments held for resale or pendlng 1heir 5019 and cash and cash gqulvalents th a maturftydate of less Ihan 1 star are treatgj a¥ curw¢ 8s¥¢t Invg$trngnts Yes Nla Yes No Stc¢ks and *vrft In pro9r•ss Stocks held for sale as part of non-charfiable trade are mUr& at thg knwrorw5t or net reallsable value. Yes Good5 or 58rviGes provid•d as part of a ¢h8ritsble activityare at net realisable value based on th• s•rviE8 POt•ntial provided by items of stoc Yes Nla Yes No Wa Page 9
work In pregmss Is val at cost less anYseeae $6 tnat Is liwy rKxuron The ¢¢l Debtors {Includlng trade debtry¥ and loans recewablel are rnèasuréd on In81 Meognthon at settlement amount after¥Thytrade dlxounts or8rnount adv8ncd by IhÈ charity. Sub5•quenlly, they are measured at the cash or OthercondeTrtion exFtti8d io bè ra1V•. The charfty has has Investments 1¢h r( holdg for resale or pendlng thelr5ale and cash and cash equivalents ¥th a maturlty dale sS than one star. These Indtyje cash on depw)sK and cash equlva1ents th a maturfty dale of less Ihan ore year held for Irwestrnent purp)ses ratherthan to meet shortterm cash commltrnents as theyfall due. Yes No Dètrknrs Yes Current 856et invastfflents Nla Yes Nla They a valued at falr value exceptwhere theyqualfyas bas1¢ flnanclal Instruments. POUCIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Donatsd Goods nlmal foods that are gffted tCthe chadtyare not valued In the accounts, usvallythe5e liems are damaged goods would nol te otheThSe tsIe and hence are likely to have a tall value of £nll. Pensions Employees of the charfty are entlued toJoln a defined conthbution"money Purch558' heme. The ¢harltycontdbuJon Is restrth to the conlribubon8 di5c1058d in nots 12. nyoutstandlng contrfbuuons 81 the year*rKI re due to timing of psyments. The costs the defined contrtbuuon herne are inclLtd&J with th8 8sscciat8d staff costs and Ilocated therefore to ralslng funds. charilable xtivthe8. suppJrt governanEe costs nd charged to unrestricted funds of th8 charity. e money pur¢hase plan is rnanagBd byNEST and th8 plan Invests the contributions made bythe employee and employer iTra an Inveslrnent lund to build up ovèr ths t•m of e plan. The pension fvnd 1$ Ihen ¢onwrt8d irrto a Fension upon the èmplo•$ nomal rernent age whlch is defined ?s when theyare eltgible tor 5tstè nSIon. The charity has no othgr liabl1 besvnd p?ra acr055 lh8 deductions for thè èmployae's conffibulony. Page 9
S&ction C Notes to the accounls {cont) Nota 3 Anatysis of In¢omo UnMtri¢tsd Irwne EThlowmint fund• knd8 funds Totsl fiJnd¥ Prfory•r An•1 1$ Donatlons and ifts Donatk+ns and10g•¢i¢S: 309,101 14,595 433 818 309.101 14,595 433,818 279.184 16.315 32,752 Genwal grants provJed by govemmenvother charities Membership subscriptions and sponsorships whic are in Substan donations 15.(KKI 15.)0 Donated oods. farilitie5 and ¥eThice5 Other Total 772,513 772,513 328.251 Charltablo actlvllhs: Fundraising AGtwities 51.533 51,533 Other T¢)tsl 51,533 51,533 33,072 Other tradlng actlvltle>: Shop Sales 57,701 57,701 14,004 Café Sales 8.419 Other T¢)tsl 71,704 Income fr¢m inveskn•nts: Interest income Dividend incoffte Rantal and leasln inujme Olher 3,287 3.287 3,287 3,287 Total Separate material item of inme. Totsl C¢Jnversion of endowmènt funds Into InMe Galn on disposal of a tsngible red asset held for charft $ ¢)wn use Gain on disposal of a programme related Inv8stment Royalties from the exploilation of Intellecbjal hts Total TOTAL IMCOME 899.037 899,037 423 470 Pag910
Section C Notes to the accounts {cont) Note 4 Analysls of recelpts of government grants This year Last year Description Northam ton Borou h Council Business Grant Wellin borou h Borou h Council Business Grant HMRC Job Retention Scheme Grant Government grant 1 Governmeni grant 2 Government grant 3 Other Total Page 10
Section C Notes to the accounts (cont) Note 5 Donated goods, facilities and services This year Last year Seconded staff Use of property Other Please provlde detalls of the accounting policy for the recognlllon and valuation of donated goods, facilities and services. Please provido detsils of any unfulfllled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts. eg contribution of unpaid volunteers. Page 11 CC17a (Excel) 2010612025
Section C Notes to the accounts Icontl Nots6 Analyslfj of expendlture R•stri¢W ufir0•trfd Ineom¢ Endtrwm8ni funds fvnd¥ T¢t•l funts Prloryaar Expondliur• on raising funds: In¢yJrred seeklng donatlons Incuffed seeking legades Incurred $8eklng grants 7,591 Operating rnernbership schernes and )Cial lotteiies Staging fundraising evenls 1.534 773 Fudrai5ing agents Operating Cafè Operating a tradlng ctsmpany undertaklng nodIanble trading activity 8,425 8,425 Advertising, maeting, dired mail and publiuty 185 185 14 Stsrt up $ts incurred in generating new Sour of fijlure InMe Datsbase development costs Other trading activities Investment m8n8gemenl costs= Portfolio mana ement cnsts Cost of obtsining invesknent advice Inveslment adfflinistration cos15 Intellecal property Ilcendng costs Rent Collection, prortY repairs and maintsnan¢e charges Total expenditure on raising funds 17,615 17,615 15,857 Expendtture on charitsble activities Rent collection, property repairs and maintenance charges Human R8sources Costs 59,306 59,3C6 248,357 62,125 43,T28 209.700 248.357 62.125 Velenary and animal welfare Sts Equipment Hire Total expenditure on charitable activitle5 66.708 369,788 369 788 320.136 8epaTatg matsrlal item of expense Goveman¢e Costs Consultancy Legal Stsff training Totsl 6.698 6.698 6.279 708 516 7,502 270 6,968 270 6,968 Other Ll hl & Heat Tele one & Ststione Insurance Cleanin Bank Char uter r General ation Profft and loss on sale of fixed assets Totsl other expenditure 42,803 4,536 5,440 7.592 3,807 1,016 307 39.368 42,803 4.538 41,913 2,631 7,330 3.209 7,592 3,807 1,016 307 39,368 & Subscri tions 960 37.984 104,869 104.869 99.082 TOTAL EXPENDITURE 499,239 499.T39 442.577 Pag¥11
Section C Notes to the accounts Noto 10 Dotalls of rtaIn Items of exp8nditure 10.1 FS tor •xamlnatlon of the accounts Please pmvld8 detalls of th• •mountp•idfor any ststutory external scnrtiny ol ac¢ounls and otherseThi¢es provlded byyour Indep•t rnIn. Ilnothlng was paldpl•aso •nter V'in the appropriate box(es). This year Las1 year Indepondont examlnerfs f••$ 1800 Assurance services other than audit or Indopgnd•nt •xamlnatlon Tax advisory fees Olh•r (for example.. flnanclal g4dvlce. con¥ullancy. accountancy services) paid to the independent examiner 700 71x1 Page 12
Section C Note 11 Pald employ¢es Pleas• ¢omplet• th1$ not• lff the ¢harty has any•mploy8•5. 11.1 Staff Costs This year L•$t year Salarifrs and wages Social SecrIty costs Pension ¢osts {d•finod contrllwllon $¢hgm•} Oth•r •mploy•• ben•frt• 232.381 12,046 3.930 198.696 8.033 2.971 Total staff costs 248.357 209,7(M) Please pfovide detaih of expenditurt on staff worklng tor th• charity whosè contracts ar• wlth and •r• pald by • r•lat•d p•rty Please glv• det¥lls of the number of employe•s whose total employee (ex¢ludlftw employer penslon ¢o$tsJ frll within each band ofllO.000 from £60,1)lJQ upwards. If thero arn no su¢h transactlon4 No •mployaès reld •mploy8• nèfft5 {excluding employer penslon costs) for the reporting period of more than £611.000 YES Band £6Q.000 to £69.999 £7O.000 to £79.999 £80.000 to £89.999 £90.000 to £99.999 £1011.000 to £109.999 Numb•r of •m lo Pl¢as¢ provlde the total amount pald to key mangggment pgr$onnel (includes trustees ftnd senior management) for thglr SOTVICQS to th& charlty £26.021 11.2 Average h•ad count In thè year Thls year Number Last y•ar Number The parts ofth8 charity In whl¢h the omployees work sin haritable ctivitie Governanc ni'ie 13 12 Total 13 12 Page 13
Sèction C NotÈs to Ihe accounts {cont} Nots 12 Dofinod Contribution pension schemo or defined beneflt scheme accounted for as a dèflft8d ¢ontrlbutlon schomo. 12.1 Please complete this nute if a defined contribution pension scheme is operated. Amount of contributions recognised in thp SOFA as an expense £3,929.83 Please explain the b4$i$ ft*r allocating the Ilablllty and 4xn5• of defined ¢ontrlbutlon pènsion s¢h•m• b•iwo•n •¢tivitles and betw¢on restricted and unr¢strl¢tgd fvnds. See Pension Policy Nots 2.2 Page 14
Section C Notes to the accounts Ico Note 14 Tanglble fixed asGets Pleas¢ ¢omplete thls note rflhe charity has any tangible fixed assets 14.1 Cost or valuation FIhOld ld & bulldln95 Flxtur•s & Fllllngs Motor Vehlcleg Totrl At the beginning of the year A(IdiUons 411.713 570.270 39.401 1.021.384 47.208 47.208 Revaluatlons Dlsposals Transfws" At end of the year 411,713 617,478 39.401 1,068,592 142 Depreciation and impairments -Ba$i$ SLorRB SLorRB SLorRB SLorRB Straight Line I'SL.) or Reduang Balance I'R8.1 RB15 RB25 At beginning of the year Disposals 366,663 27,763 394,427 Depreciation 37.622 1,746 39.368 Impainnent Transfers" At end ofthe year 404.286 29.509 433,794 14.3 Not book v•luo Net book value at th8 tginnIng olth8 yoar Not book value at the end ofthe year 411.713 203.607 11,637 626.957 411,713 213,193 9,892 834.797 Page15
Section C Notes to the accounts (cont) Noto 19 DobtOf8 and propaym•nts Please ¢omplete this not• rfthe Charity has any debtors or prepayments. 19.1 Analysls of dèbtors This year Last year VAT Refund Due Pr•paym•nts and accru in¢om• GfftAld 7,510 4.159 3.849 15,518 9,418 19.290 17.614 46. Total Pa9e 16
Section C Notes to the aci Note 20 Credltors and accruals Pl¢ose complete thi¥ no¢e if the charity Ims anyveditors procc15. 20.1 Analsryl of credltor• Amounts falling due within one This year Last year Amounts falling due aftey rn¢)re than one year This ye#r Last y•ar Accruals (Note 10) Bank loans and overdrafts Tr•d¢ ¢r¢dltors Paents recelv•d on account for contracts or perfoYman¢trreltèd giants A¢¢ruals and 0of•rr•d In¢¢mo 8.983 22.812 Taxation and $oci•l security otr ¢reditors 4.458 1,112 17,052 3.314 671 29.296 T4)ts1 20.2 Other Commitments The total of future mlnlrnum loas• payments undgr non-n¢9111b1W opgrating 108¥os or8 as follcpws: Thls yeaf Lagt yèar Within 1 Yèar 8etw4èn 1-5 yqars Aftgr 5 years 01.10.23 to 30.09.24 5,150 6.827 4,691 11,977 77 16.668 Page 17
Section C Notes lo the accounts Icontl Note 24 Cash at bank and In hand Th1$ yèar Last yr Short t•rni u$h Invostrnonts Ilgss th•n 3 months malurlty dato) Sh¢rt temi depo$lts Cash at bank and on hand Oth•r Total 855.335 444,817 855,335 444,817 Pe 18
Section C Notes to the accounts Icontl Charl funds 27.1 Dotalls of mat•rlal fvnds held and m¢)v•m•nts durlng th• CURRENT rwrtlng perfod und balanc•s Typo PE, EE RorUR" Galns and 105898 bn)ught fortr Expendlre Transfern Fund nam08 Genernl Unrestricw ReseNts UR 899,037 - 499239 Otherfvnds Wa T•l•l Funds 1.088000 899.037 499.239 1,488,598 P89e 19
Sfiction C Ngtes io the accounts Icontl N¢)te 27 ChaTI fun(ts 27.2 Delails of materlal lunds held and movements duTlng the PREVIOUS reportlng perfod "Key.. Fund balgnces brought un laneos rrled Type PE. EE RorUR' Puryjose ReslrlctloThs Gal and In¢om• Expendllure Tran•fer4 Fnd nam Govemrn8nt Grant CJRS Staff Neuterin Donation FurKl$ ftyNwJt*S Unrestrlcbl Funds VR Gwal Charlatle Pu 1,107. 423,470 442,577 1.088.8 Nla Nla Totsl Funds 1.107.906 423.470 442.577 1,088,8 Page 20