OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

mayhew for dogs. cats and communities Annual Report and Accounts ?/

CONTENTS 03. Welcome from our Chair 05. Welcome from our Chief Executive 06. 2023 in review 08. 2023 in numbers 09. At our London shelter 12. In our community vet clinic 13. Our work in the community 16. Our work overseas 20. Looking ahead to 2024

05. Welcome from our Chief Executive

23. Financial Summary

24. Financial review

WELCOME FROM OUR CHAIR

26. Structure, Governance and Management

29. Auditor’s report

32. Financial statements

35. Notes to the financial statements

55. Legal and administrative information

20. Looking ahead to 2024

21. Leaving a mark

22. Thank you

OUR VISION A society where people understand the importance and value of animal welfare.

OUR MISSION

To promote animal welfare by delivering a broad range of community-based veterinary, care and education services in the UK and overseas.

2 023 – what a year. There were some very high highs, but overall it was a challenging year, and I want to be honest and open with you that our financial position worsened under the strain.

In the UK, 2023 saw soaring demand for our services and I’m so thankful to you for reading this annual review to hear more about it. As you know Mayhew has a special focus on prevention, and during 2023 we provided thousands of preventative veterinary treatments to cats and dogs whose owners could not otherwise afford it, ensuring they can healthily and happily stay in their loving homes with the owners they are bonded to. However not all owners were able to keep their pets and Mayhew was flooded with cats and dogs being handed into us and left on our doorstep - a 153% increase for cats compared to 2022. For each little individual soul, the incredible Mayhew team provided first-class, tailored veterinary and behavioural care, ensuring they were ready for a new life chapter; and sent over 400 cats and dogs to their forever homes, carefully matched with their new adopters. But many of those animals had more challenging needs than in previous years and the costs of caring for them were dramatically higher.

As well as being flooded with animals, In 2023 the days were filled with the our kennels and cattery in North next urgent case of a dog or cat in desperate need, but the nights were West London were also flooded - literally! This was one of the lows of filled with worries about funding. the year, that we had no option but So I hope you don’t mind me being to face, and no option but to dip into honest and frank with you when our increasingly empty pockets for. I say that we need your help. We know many charities are struggling Our staff worked through the night to ensure all the animals in our care at the moment, and many deserve remained dry, safe and comfortable. donations, but we desperately On the other hand, one of the highs hope that you can please support us. A donation to Mayhew comes of the year was that despite staffing challenges in the London veterinary with the knowledge that every clinic, our incredible team ensured penny donated is used in the most we passed our Practice Standards impactful way possible. A donation to Mayhew prevents cats and dogs Scheme with flying colours. In our project in Kabul, Afghanistan, from suffering, and scoops up the ones who we sadly didn’t get to in where four years ago we started a fivetime for prevention.

In our project in Kabul, Afghanistan, where four years ago we started a fiveyear project to neuter and vaccinate the free-roaming dog population in order to eliminate rabies in the city and stop the pandemic of puppies being born on the streets, our teams went above and beyond to achieve our targets. Facing wider geopolitical challenges, it was a tough slog, but the passion and dedication of our staff saw us through. Our project in Georgia also achieved great things, including the first ever city-wide dog population survey in Tbilisi. This invaluable data enables us to create a proper plan to resolve the street dog problems there for the long term, however with no funding for our vital work in Georgia committed beyond 2024, there is never a moment to relax.

As I look ahead to 2024, I am energised that our new Chief Executive, Elvira Meucci-Lyons has joined us, with her jet-fuel driven heart of gold. She’s a perfect fit for Mayhew who has always been at the heart of the community, being there for the dogs and cats that need us. Thank you for being here with us. Kindest regards,

Julianne Hicks

Chair of the Board of Trustees

To find out more about donating to Mayhew, visit themayhew.org

3

Mayhew receives no government funding and is entirely reliant on donations.

WELCOME FROM OUR CHIEF EXECUTIVE

LOOKING AHEAD TO 2024

REFLECTING ON 2023

W hat a privilege to be writing this as Mayhew’s new Chief Executive. I have always hugely admired this incredible charity for the services it runs and how it works so closely with communities to improve life for dogs, cats and pet owners. I am so proud to be leading an organisation of staff and volunteers who are prepared to do the emotionally demanding work required to make that happen.

W hen I look back on 2023, I am filled with pride at what Mayhew staff, volunteers and supporters made possible for dogs, cats and communities. Thousands of animals have been given specialist care, support and a second chance both in London and overseas.

Every day of the past year has presented a new opportunity to make a lasting difference in the lives of dogs, cats and pet owners who increasingly rely on Mayhew and its unique range of services, as demand for those services has soared during a tricky financial and operational landscape. But our incredible teams rose to the challenge, with their warmth, care and creativity to ensure that every dog and cat’s life that they touched was changed for the better.

For nearly 140 years, Mayhew has been here, right at the heart of the community caring for dogs and cats and pet owners in need. We want to be here for hundreds of years to come, and to never turn away any cat, dog or owner that needs our help. We have a committed Board of Trustees and incredible staff and volunteers who want to do even better for the dogs and cats we support. And the momentum behind our mission is stronger than ever - we will continue to provide vital frontline services, and to protect cats and dogs by raising awareness and shifting attitudes where it’s most needed.

Mayhew knows that the love of a pet is like no other; the bond between animals and humans can be life-altering, and in some cases, life-saving. It has been an honour to lead services that protect that bond during my time at this wonderful organisation. I know that with Mayhew’s new Chief Executive, Elvira Meucci-Lyons, at the helm, Mayhew will continue to make a profound and lasting difference for dogs and cats in need.

Our teams work around the clock to keep our operations running and introduce new ways of working to enable us to support even more dogs, cats and owners. But Mayhew, like many other charities, now faces a challenging situation. Our costs are rising steeply, and the

Sherine Wheeler Chief Executive (until March 2024)

current demand for our services in London is unprecedented.

These are new challenges that Mayhew will have to meet, in order to build a future that will help an ever-increasing number of dogs and cats.

We are already seeing other just as essential charities having to cut services, and even being forced to close their doors due to financial pressures. Being part of an organisation that has both animals and people at its heart is a dream come true, and I simply refuse to let the same thing happen to Mayhew. The animals we care for, and our local communities, need us to stand by them.

As I look ahead to 2024, I feel determined. Determined to make Mayhew financially robust, increase Mayhew’s reach and influence, to raise greater awareness of the charity in a much wider audience and continue to make a profound difference to the lives of even more dogs, cats and pet owners. I see this same resolve in our teams, both in the UK and overseas – and in our supporters, committed to making a difference to the lives of animals that desperately need us.

In addition, my priority in the year ahead is to make sure everyone at Mayhew feels supported, engaged, valued and able to bring their whole selves to their work. Our staff and volunteers have done exceptional work in these unbelievably difficult years, and I know they will continue to support cats and dogs with incredible dedication.

I want to extend my heartfelt gratitude for your continued support over the years and your dedication to animal welfare. As we enter this new year, I hope you will continue to be by our side as we focus on ensuring we are fit for the future, here at the heart of the community, reaching the thousands more dogs, cats and people that need our services.

Elvira Meucci-Lyons Chief Executive

4

5

2023 YEAR IN REVIEW

IN GEORGIA

AT OUR LONDON SHELTER

•[Staff arrived at work early on 1st January to find a lone staffie ] tied to the lamppost outside our building - sadly it was a sign of the year ahead.

•[We saw a sharp increase in requests from people to give up their ] dogs or cats; we received approximately 70% more requests than in 2022.

•[At the same time, the trend of fewer potential adopters coming ] forward continued as people feared the cost of pet ownership in the face of countrywide negative economic conditions.

•[Thanks to donations from rescue-pet loving supporters, we made ] hugely needed building improvements to our oldest kennel block, indoor dog play area and garden. Although this impacted on our kennel space during the year it was desperately needed for the long term, giving us much improved crucial housing, training and enrichment spaces for the animals in our care in 2023 and for years to come.

IN THE COMMUNITY

• We re-launched our unique pet Collect & Care service which breaks down barriers for elderly and disabled pet owners, or those unable to afford to transport their pet to our clinic for treatment.

• We continued our work with harder-to-reach communities, including people experiencing homelessness, housing crises and unemployment.

• We expanded our TheraPaws programme and introduced 16 new volunteer pairs, bringing therapy pets to even more people throughout the year.

IN OUR LONDON VET CLINIC

•[Our vet clinic experienced ] significant pressures due to increased costs and staffing shortages

•[Despite this, our clinic ] maintained treatment levels in line with 2022 - an outcome of which we are incredibly proud during a tough year.

•[Our vets battled through waiting ] lists of pet owners desperate for our services and our nurses expertly cared for the higher numbers of older canine and feline patients who desperately needed dental surgery.

•[Despite reduced capacity, we ] opened free priority neutering slots to XL Bully owners from the five boroughs that we work in, in response to government legislation adding the breed to the Dangerous Dogs Act.

•[In 2023 we delivered the ] first ever dog population survey in Tbilisi. This provides invaluable data to enable an evidence-based approach for a city-wide Trap, Vaccinate, Neuter, Release programme that has the potential to truly and humanely address the street dog population issue in Georgia’s capital.

•[In Tbilisi and the surrounding ] areas, the team neutered over 1,678 dogs as well as administering rabies vaccinations and vaccinations against the most common canine diseases to 1,631 dogs.

•[We also delivered 49 pop-up ] clinics to reach pet owners in the two regions neighbouring Tbilisi.

•[Towards the end of the year, ] we secured a new larger clinic site to deliver our work in Georgia, allowing us to work more closely with the Free Agrarian University to deliver and develop training for the Vet Faculty. This will enable us to start a cumulative effect which will create improved veterinary provision for Georgia for the long-term.

IN AFGHANISTAN

•[We administered more than ] 18,000 rabies vaccinations.

•[We carried out a dog ] population survey in a 20km radius outside Kabul city limits, to inform our creation of a buffer zone around the city to protect our achievement of making Kabul City rabies free and keeping it that way since 2021.

----- Start of picture text -----
7
----- End of picture text -----

6

2023 IN NUMBERS

----- Start of picture text -----
461 518
INDIVIDUAL CARE PACKAGES ANIMALS HELPED IN
GIVEN OUT THE COMMUNITY
----- End of picture text -----

----- Start of picture text -----
693 40 1 [,] 058
KG OF PET FOOD VET PROFESSIONALS OTHER VETERINARY
DELIVERED TO FOOD BANKS TRAINED OVERSEAS INTERVENTIONS IN THE UK
2 [,] 257 1 [,] 063 19 193
THERAPAWS ENGAGEMENTS ANIMALS NEUTERED IN THE UK PET REFUGE ANIMALS REUNITED ANIMALS PLACED INTO
WITH THEIR OWNERS FOSTER HOMES
S
23 50 19 [,] 865
STRAY ANIMALS REUNITED ANIMAL DENTALS IN THE UK DOGS AND CATS VACCINATED AGAINST RABIES OVERSEAS
WITH THEIR OWNERS
We rehomed 971
ANIMALS MICROCHIPPED
50 367 IN THE UK
DOGS CATS
PARASITE TREATMENTS GIVEN 3 [,] 946 [2,585] VACCINATIONS IN THE UK 11 ANIMALS NEUTERED OVERSEAS [,] 786
----- End of picture text -----

AT OUR LONDON SHELTER

n 2023, Mayhew experienced an incredible influx I of dogs and cats through the doors of our London shelter. Every single one had specific needs to meet, and regardless of the scale of the challenge, our teams welcomed them all without hesitation. Although it was awful to see the condition that some animals arrived in, whether appalling physical condition or the emotional scars of their pasts visible in their terrified behaviours, we knew each one was now safe. We knew we would do everything in our power to make each one’s world better – and we did.

Each dog and cat received the veterinary care they needed. In some cases this was urgent and material, but our clinic stepped up to the challenge. Each dog and cat received a cosy, safe and clean kennel or cabin to call home during their stay with us, filled with beds, toys and enrichment. Each dog and cat was nurtured by our team of animal carers whilst our professional animal behaviourists assessed their needs and designed tailored programmes, ensuring each pet could live a safe and happy future in a forever home expertly matched to them.

2023 saw an influx of smaller guests to Mayhew; with more than double the number of kittens born in our care than in 2022 and two litters of puppies born. Like all animal welfare charities, Mayhew is still feeling the knock-on impact of delayed preventative veterinary care associated with the COVID-19 pandemic.

While we cannot deny that staff and volunteers love the cuddles, these guests also serve as a gentle reminder of the importance of neutering to avoid unwanted pregnancies and prevent the cycle of homeless animals ending up in the shelter system. For many years Mayhew has flown the flag for neutering being a hallmark of responsible pet ownership and we are proud of the strong levels of neutering in the UK that messaging from us and our peer charities has helped achieve. However, there are still too many pets who are not neutered, especially in the city environments where we do our work, where unwanted pregnancies and the resulting accidental homeless litters are seen all too often. Across 2023 we have seen this increasingly so we are proud to provide free neutering to pet owners that cannot afford it in London and overseas.

Sadly, 2023 was a year when we had fewer adopters come forward than in 2022 and this was coupled with the increase in handovers and abandonments. Despite this, Team Mayhew still managed to rehome more dogs and cats in 2023 than the previous year. The passion of our dedicated staff and volunteers knows no bounds.

As ever, we are indebted to our volunteer foster carers, who open their homes and hearts to dogs and cats that desperately need them, enabling us to care for far more animals than our physical space allows. Every cat or dog fostered is two lives saved – not only is that animal safe with our foster carer, but we’ve been given back a kennel or cabin to take in the next distressed soul who needs us. Because there is always the next one who needs us. 9

8

11

----- Start of picture text -----
ANNUAL REPORT AND ACCOUNTS 2023
MAYHEW
----- End of picture text -----

----- Start of picture text -----
10
----- End of picture text -----

CASE STUDY: WALTER

Like our peers in the animal welfare sector, Mayhew was rocked by the government’s announcement in October that XL Bully type dogs would be added to the list of dogs banned under the Dangerous Dogs Act. When the legislation was announced, our thoughts immediately turned to sweet-natured Walter, an XL Bully in our care at the time.

Friendly, smart and soft, Walter would have made anyone a wonderful companion – but the team had to act fast to find him a home. Staff, volunteers and supporters came together to spread the word. Walter’s story was shared by thousands of people online and seen by tens of thousands more. He even made a special appearance on Sky News!

Without the dedication and passion of our volunteers, we could not give animals like Walter and Slippers all the exercise, enrichment and affection they need to thrive. Whether they are spending time with an anxious cat in their cabin, listening without judgement to a pet owner that needs support in our reception or staffing a stall at an event, every single one of them makes a difference to the lives of dogs and cats. We were delighted to welcome 59 new volunteers to the Mayhew team in 2023. Thank you for everything you do .

The support that came through for Walter was heartwarming, and he received more than a hundred applications. As with every animal in our care, we took the time to ensure that Walter would go to the right home for him, and especially in Walter’s case it needed to be a family who were ready to take on the new registration process and abide by rules that would be applicable for him. We are delighted that on Christmas Eve, Walter went home! Now, Walter spends his days playing and his evenings snoozing on a warm sofa, surrounded by the love that every dog and cat deserves.

CASE STUDY:

SLIPPERS

When tenants moving into a new flat inspected their garden, they weren’t prepared for what they found - an open cat carrier with a small black and white cat sheltering inside. There was a note attached to the carrier that simply read: “This is a black and white cat, she is very friendly, please don’t throw it away”.

They brought her straight to Mayhew, where she was assessed by the expert vet team and received lots of TLC from the animal care team – and was named Slippers.

Slippers was a friendly cat, but understandably nervous after her ordeal. The cattery team took the time to bring Slippers out of her shell and soon she began to show her confident side, winning the hearts of the staff and volunteers.

Due to her tricky start in life, Slippers stayed in Mayhew’s care for seven months before meeting her family, spending some of that time in the offices to ensure she got some extra TLC – but in August of last year, Slippers finally found her forever home.

Unfortunately, ongoing cost-of-living pressures mean that we are seeing more and more stories like Slippers’ – animals left to fend for themselves. In 2023, we experienced a 153% increase in cats and kittens abandoned on our doorstep compared to the previous year.

IN OUR COMMUNITY VET CLINIC

OUR WORK IN THE COMMUNITY

ur community vet clinic is often the difference O between an animal staying in a loving home and entering the shelter system. By offering our preventative services free of charge and free of judgement, right at the heart of the community, we ensure that dogs and cats are happy, healthy and loved for life.

A t Mayhew, we want to be there for the pets who need us most. Pets are loyal companions who love their owners and who crave the safety of remaining with their loved ones in their familiar surroundings. If a pet owner is dedicated and loving and can provide a safe and suitable home for their pet but needs extra help, then we will do all we can to protect that vital bond.

making the heartbreaking choice to feed their pets instead of themselves.

Our clinic work wasn’t without its challenges, and 2023 saw us – like many across the veterinary profession – experience sharply rising costs and staffing issues. Despite this, and thanks to the dedication of our teams, we were able to match our 2022 veterinary treatments; helping thousands of dogs and cats with preventative treatments including neutering, microchipping, vaccinations and dentals.

We launched our Pet Support Hubs; drop-in sessions for pet owners struggling to provide for their dogs and cats, offering pet essentials, advice and critical cross-referrals to our preventative veterinary services.

130

----- Start of picture text -----
6 [,] 177
VET CARE TREATMENTS
----- End of picture text -----

Mayhew’s work prevents families from being torn apart and dogs and cats ending up in rescue shelters. We work hard to reach dogs and cats before they enter the shelter system and offer our vital services free-of-charge and without judgement to pet owners that need us. And we don’t wait for people to come to us – we go out to reach pet owners in the community.

ONE-ON-ONE SESSIONS DELIVERED TO PET OWNERS LOOKING FOR SUPPORT

248

In 2023 demand for our community services continued to rise, so we grew our community activities to meet it. We quadrupled the number of free individual care packages we gave out to owners in 2023 compared to 2022, to feed pets in households where people were sometimes

ANIMALS SUPPORTED THROUGH ONE-ON-ONE SESSIONS

----- Start of picture text -----
13
----- End of picture text -----

Once again, we opened our clinic doors to fourth year students from the University of Surrey to support their development. 140 students joined us and were able to get hands-on experience in neutering and other preventative veterinary treatments. On 4th October 2023, under the supervision of a talented and experienced teaching vet called Emma, student vet Alice performed her first ever female canine neuter surgery on a Mayhew lurcher; the surgery was executed perfectly with stitches so neat even a tailor would be impressed. We are so proud that Mayhew animals not only get the preventative care they need but also aid in the teaching and development of vets who will go on to deliver excellent animal welfare for decades to come.

CASE STUDY: HANS

Hans was a surprise arrival at Mayhew in October. A concerned member of the public had found Hans meowing in pain in her garden, when this adventurous boy had become trapped between two fence panels. He must have been very frightened and most worryingly of all, after he’d been safely released, it looked as though Hans had lost the use of his back legs. When Hans arrived at Mayhew, the team sprang into action.

We were determined to get to the root of the issue and fight for Hans’ future. Thanks to donations from animal lovers in past years, Mayhew’s Kensal Green vet clinic is an incredible place with lifesaving facilities. The team were able to promptly assess what he needed. Our veterinary team carried out a full examination, x-raying his pelvis, joints and spine, ran blood work and put him on IV fluids and a heat pad to regain strength.

Thankfully, there was no irrecoverable damage and his blood results came back clear. Hans was placed on the necessary medication and was very pleased that his recovery plan included lots of extra food as sadly, the poor lad was very malnourished. No one knows how long Hans was lost or how long he spent caught between fences, terrified and hungry. But that’s all in his past now.

A few weeks passed, and the whole team was delighted to see Hans gaining weight – and most importantly, tentatively standing on his back legs again. The partial paralysis caused by the fence had resolved, and happily, Hans was finally ready to find lasting love in his 12 forever home.

.

----- Start of picture text -----
ANNUAL REPORT AND ACCOUNTS 2023
MAYHEW
----- End of picture text -----

CASE STUDY: PET REFUGE

Mayhew was able to help Gabi and take Suki in for 2 weeks; giving her the care and affection she needed while she was temporarily separated from her loving family. But as we all know, there’s no place like home – and the reunion was “a wonderful moment”.

Our Pet Refuge service provides temporary care and shelter for the pets of people facing an unexpected crisis or temporary change to their personal circumstances.

Gabi, from Brent, was recently facing this challenging situation. She and her family experienced a sudden and unexpected bereavement and needed to leave the country urgently. On top of their grief, Gabi had another worry – who could they turn to for help to look after her beloved 11-yearold Jack Russell, Suki?

“I have no idea what I would have done, if I did not have this help from Mayhew. It was invaluable and I will be forever grateful”

Suki has been part of the family since she was a puppy and had visited Mayhew for her vaccinations in the past. Gabi was unable to afford private boarding fees or a pet sitter and had no family or friends able to help out. Feeling desperate, Gabi contacted Mayhew, and found out about Pet Refuge.

said Gabi.

OUR WORK IN THE COMMUNITY

We assessed, trained and certified many more volunteer pairs, allowing us to support more than 800 people with their physical, social and emotional well-being. Thank you to all of our incredible TheraPaws volunteers for your amazing work!

I n 2023, we welcomed a full-time TheraPaws Co-ordinator to our team; allowing us to greatly expand pairs, allowing us to support more than 800 people with our work in this area. At Mayhew, we believe strongly their physical, social and emotional well-being. Thank in the transformative impact of the human-animal you to all of our incredible TheraPaws volunteers for your amazing work! bond, and the power of animal-assisted therapy, not only to help humans, but also to elevate respect for animals in society. Our TheraPaws programme is made possible by the generosity of Pets Foundation. Claire and Roobarb from TheraPaws have been visiting our care home, Lawnfield House, for several years. The residents also enjoy seeing Claire, ‘ spending time with her and having a friendly chat. Our residents, and our colleagues, genuinely look forward to Claire and Roobarb’s weekly visits. They both bring a ray of sunshine into the home and they both naturally radiate warmth, friendliness, and good cheer. Residents enjoy petting, stroking or even cuddling Roobarb. She always has such soft fur which can be therapeutic and comforting to touch. We are so blessed and thankful to have Claire and Roobarb as our wonderful and very dedicated and committed volunteers for all these years. They certainly bring a smile to many a face when they visit Lawnfield House. CASE STUDY: MATTY

When Matty arrived at Mayhew, it was clear he had been suffering from neglect. His ears were weighed down by two kilos of matts on both sides and he had chronic infections in both ear canals. He was shut down and timid, but he seemed relieved to be here.

Our team provided Matty with the extensive veterinary care he needed. Matty was given an enrichment programme so he could feel safe and gain confidence, as well as lots of treats and nurturing to help him build bonds and trust humans, whilst he took the time he needed to recuperate. Matty is a gentle soul, who loves people – and thanks to the dedication of our teams, he eventually came out of his shell.

After three months in Mayhew’s care, sweet Matty found his forever home with his owners, Colin and Amy; and discovered his love of playing with socks! We are delighted to say that Matty’s gentle temperament, and Colin and Amy’s love and care, mean that he successfully passed his assessment to become a TheraPaws volunteer dog. He now makes regular visits to a care home, specialising in dementia, using his sweet nature to bring joy to residents, many of whom shared their lives and homes with dogs and who now desperately miss the delight that only comes from a wagging tail and wet nose.

Matty’s journey is a testament to the resilience of rescue animals, and the difference that expert care, tailored support, patience and love can make to their lives. We are so proud of Matty. 15

14

OUR WORK OVERSEAS

M ayhew is privileged to have teams dedicated to improving animal welfare around the globe – here in London, and in Afghanistan and Georgia. Our teams overseas work hard to humanely manage roaming dog populations, prevent the spread of canine diseases, and prevent humans from contracting potentially fatal zoonotic diseases; as well as ensuring a sustainable legacy by building capacity within the local veterinary profession.

In Afghanistan, our dedicated team continued their work managing the roaming dog population in Kabul by way of a humane TNR programme and mass rabies vaccination programme. As we enter the sixth year of our rabies vaccination programme, and fourth year of our neutering programme, we are proud to report that in Kabul there have been no recorded confirmed cases of rabies in dogs since April 2021 or of deaths from rabies in humans since.

SPOTLIGHT ON TRAINING

Through our work overseas, Mayhew aims to make a lasting change to animal welfare in the countries in which we work – and a crucial part of this is building capacity and competencies within the veterinary profession. The more local vets become engaged with the health and welfare issues of roaming dogs and cats, the more chance there is of permanent change on the ground. Our mission is to enthuse and train the local vets, providing them with opportunities to learn skills and develop knowledge, which they can then put to good use, benefitting both the animals and their local communities

In Afghanistan, the team has been training four vets seconded from the Ministry of Agriculture, Irrigation and Livestock who work alongside our clinical team to improve their skills in pre and post-operative care, anaesthesia, surgery and pain management which will help to ensure the sustainability of our work.

Thanks to the vital support of our funders Brigitte Bardot Foundation, Dogs Trust Worldwide and Edgard Cooper Foundation, without whom our work for dogs around the world would not be possible.

In Georgia, Mayhew staff trained more than twenty veterinary professionals, both vets and vet techs, throughout the year, with students coming from within Georgia and much further afield.

16

17

OUR WORK OVERSEAS A s the only international NGO working with small animals in Georgia, our committed team in animals in Georgia, our committed team in Tbilisi makes a huge impact every day on the welfare of dogs – and 2023 was no exception. As well as neutering 1,675 dogs and providing training to the next generation of Georgian veterinary professionals, the team undertook a comprehensive, three-month survey to understand the scope of the roaming dog

A s the only international NGO working with small animals in Georgia, our committed team in animals in Georgia, our committed team in Tbilisi makes a huge impact every day on the welfare of dogs – and 2023 was no exception.

As well as neutering 1,675 dogs and providing training to the next generation of Georgian veterinary professionals, the team undertook a comprehensive, three-month survey to understand the scope of the roaming dog population in the capital, Tbilisi. Working with local volunteers and municipality workers, the survey revealed that there are approximately 33,000 roaming dogs in the Georgian capital, of which approximately a third are already neutered. Gathering robust data in this way will help the

CASE STUDY: FRANKIE

Frankie is a loveable and friendly 18 month old dog living on the outskirts of Tbilisi in Mtskheta, Georgia. Last year, Frankie was rushed into our Mayhew clinic suffering from some quite serious injuries, most likely sustained from a road traffic accident. Sadly, these accidents are a common occurrence in city-based roaming dog populations, as when a female is in heat, male dogs will become quite determined to reach them. This can often result in female dogs running away and male dogs giving chase, with both sometimes losing all road sense. Neutering stops this risky behaviour and reduces accidents.

‘ team assist the local authorities to deliver an evidence-based, strategic dog population management programme In 2023 the in 2024 – leading to happier and healthier lives for both animals and people. days were filled with the next 1[,] 721 RABIES VACCINATIONS DELIVERED IN TBILISI AND urgent case SURROUNDING AREAS in desperate need, but the nights were filled with funding.

Frankie had severe and deep lacerations to her chest and abdomen and a dislocated paw. She was in a sorry state and a great deal of pain. She was swiftly attended to by our dedicated team at the local community hub in Mtskheta.

The team cleaned out Frankie’s wounds, gave her pain relief and antibiotics, and were able to stitch up her wounds to prevent infection. She was also neutered, vaccinated and tagged.

Happily, Frankie completely recovered following the removal of her many stitches. She became a regular visitor to the clinic, enjoying being made a fuss over and spending time playing with Foxy, Georgia vet Dr Ana’s rescue dog and Mayhew Georgia’s unofficial team member. We are delighted to say that Frankie has also now found her forever home in Georgia.

18

LOOKING AHEAD TO 2024 I n 2024 we need to raise more income. 2023 was full of incredible achievement 2023 was full of incredible achievement but it came at a large financial cost in a year when our total income was lower than the prior year. Mayhew does not receive any

I n 2024 we need to raise more income. 2023 was full of incredible achievement 2023 was full of incredible achievement but it came at a large financial cost in a year when our total income was lower than the prior year. Mayhew does not receive any government funding and is wholly reliant on donations.

We had to feed more animals during the cost of living crisis, but we didn’t get the runway to prepare for it. We had to rise to the need to neuter XL Bully type dogs by the government deadline, but we did not get to choose the timeline of the law change. Every time our staff answered a knock at the door and found a box of kittens abandoned on the step they did not hesitate to bring them into the warmth, but our own electric and heating bills skyrocketed all the while.

So far in 2024:

LEAVING A MARK

from hiring extra vets to expanding our community provision, as well as pay for bricks and mortar projects like a new roof on our cattery, ensuring that we have safe and comfortable facilities for dogs and cats who need to be taken into our care.

F or almost 140 years, Mayhew has been here for dogs, cats and communities. The support we have been able to provide to animals in need over that time has been greatly aided by gifts left to us in our supporters’ Wills.

Almost half our income came from these gifts. Legacy gifts, of all sizes, can have a transformational impact on the work we’re able to do, now and in the future.

This is a wonderful and lasting way for our supporters to celebrate their love of animals and be remembered, and we commemorate the contribution of the many supporters who enabled our work in this powerful way in 2023. We are grateful to Richard for sharing this heartfelt letter with us.

In the past, thanks to our supporters’ bequests, we’ve been able to pay for more preventative work

To find out more about gifts in Wills, visit https://themayhew.org/giftsinwills

20

21

----- Start of picture text -----
THANK
YOU
ANNUAL REPORT AND ACCOUNTS 2023
MAYHEW
----- End of picture text -----

n 2023, we were supported financially and in I kind by individuals, trusts, foundations and companies who have made a lasting difference to dogs and cats in need, both in the UK and overseas – our sincere thanks for your support.

Michael and Shirley Hunt Charitable Trust Mill Lane Vets Pets Foundation (formerly Pets at Home Foundation) PetPlan Prowting Charitable Foundation Richer Sounds Foundation Souter Charitable Trust The Audrey Emma Lamb Charitable Trust The Chelsea Square 1994 Trust The Gallimore Trust The Gerrick Rose Animal Trust The Goldcrest Charitable Trust The Hobson Charity The IVO Trust The Ostacchini Family Charitable Trust The Paget Trust The Pauline Bishop Charitable Trust The RJ and AH Daniels Charitable Trust The Walker 597 Animal Trust Together for Animals Rose Foundation Lily’s Kitchen Worldwide Veterinary Services Zoomart

Association of Dogs and Cats Homes Animal Friends Insurance

Beryl Evetts & Robert Luff Animal Welfare Trust Betty Phillips Charitable Trust Boehringer Ingelheim Brigitte Bardot Foundation Burns Pet Food Caipirinha Productions Calypso Browning Trust Capital Group Edgard Cooper Foundation Edith Murphy Foundation Diana Mary Symon Charitable Trust D France- Hayhurst Charitable Trust Dogs Trust Worldwide Georgian Cargo Julie & Bill Reuhle Foundation MARS Adoption Mission 22 Marjorie Coote Animal Charity Trust

FINANCIAL SUMMARY

I n the face of an unfolding economic downturn, in 2023 Mayhew donors continued to generously fund our work. As a charity which is dependent almost entirely on voluntary income, with no government funding, such generosity makes it possible for us to continue to deliver our preventative veterinary and animal welfare services. However our total income was sadly lower in 2023 than it had been in 2022 and our outgoings exceeded our income meaning the year ended with a deficit.

to its smooth operation and other designated funds, amounted to £1.36m (2022: £1.60m). As a proportion of free expenditure (excluding depreciation, but including restricted project costs) this is broadly equivalent to five months of unrestricted expenditure. This is in line with the reserves policy reviewed by trustees during 2023.

Our current reliance on legacy income as a proportion of overall income has increasingly resulted in a divergence at any given point in time between income recognised and cash realised. Legacies take time and effort, sometimes over years, to be processed and received, and charities have seen an increase in the lead time to receipt of cash from legacies due to delays in issuing and processing of probates. In 2023 however we successfully reduced our debtors to £1.26m in 2023 from £1.85m in 2022 and cash at bank and in hand increased to £1.11m as compared with £1.06m in the prior year. Total current assets, being the sum of debtors and cash at bank and in hand reduced to £2.37m in 2023 from £2.91m in 2022.

Despite the challenges for fundraising across the charity sector in 2023, donation levels increased slightly by 16% on 2022.

In 2023, non-legacy donations made up 47% of our overall income (37% in 2022). This includes grants given from trusts and foundations who support our specific projects at home and abroad, which meant we were able to continue and expand those programmes during the year.

Income from legacies decreased by 27% from 2022 to £1.35m (£1.86m in 2022); we are truly grateful to all those who celebrate their love of animals by remembering Mayhew in their wills or by donating in memory of those they loved. At the end of the year, our total income did not cover our total expenditure by £0.59m (in 2022 we showed a deficit of £0.32m).

The aim of the trustees and management is to prudently manage cash flows while driving the throughput of receipts from debtors to the maximum extent possible whilst also seeking to diversify our pool of income to lessen reliance on legacy income for day-to-day operations. Lowering reliance on legacy income is paramount and will help us to build our free reserves position back up over the next few years. The current reserves level is in line with our reserves policy and is expected to be sufficient to deliver the charity’s current strategic and operating plans.

This deficit in 2023 impacted upon our level of reserves, meaning we entered 2024 with a 15% lower level of free reserves in our General Fund than the prior year. Free reserves, or General Funds, excluding the net book value of the charity’s tangible fixed assets which are essential

TOTAL INCOME: £2,969,009 2022: £3,256,007

TOTAL EXPENDITURE: £3,556,319

2022: £3,571,052

----- Start of picture text -----
3% [3%]
2%
45%
47%
----- End of picture text -----

----- Start of picture text -----
23%
58%
19%
----- End of picture text -----

Legacies: £1,352,564 (45% of total income) 2022: £1,865,552 (57%)

Animal welfare: £2,072,373 (58% of total expenditure) 2022: £1,999,269 (56%) Animal welfare in Afghanistan and Georgia: £656,132 (19%) 2022: £613,164 (17%)

Donations: £1,388,437 (47%) 2022: £1,199,973 (37%) Fundraising events: £0 (0%)

Raising funds & awareness and other overheads: £827,814 (23%) 2022: £958,619 (27%)

2022: £1,374 (0%)

Trading income: £62,115 (2%)

2022: £45,660 (1%)

Vet clinic and rehoming fees: £82,219 (3%)

2022: £94,437 (3%)

Investment and other income: £83,674 (3%) 2022: £49,011 (2%)

Annual Based on the income and expenditure figures included in our audited Report and Accounts 2023 . Expenditure includes applicable support costs. 23

FINANCIAL REVIEW

Investments

At the date on which these financial statements were prepared to the charity’s listed investments had a market value of £72,674 (compared to £74,363 at 31 December 2022).

The charity’s assets

Disposals of fixed assets during the year are recorded in notes 13 and 14.

Reserves policy

Delivering the charity’s pioneering preventative veterinary and animal welfare interventions and operating a community vet clinic and historic shelter within London require significant ongoing financial commitment and investment.

The Trustees regularly review the charity’s requirement for free reserves (i.e., those unrestricted funds not invested in tangible fixed assets, designated for specific purposes or otherwise committed).

Trustees have reviewed reserves levels in 2023 (as they did in 2022 and 2021) and agreed to look to hold at least 4.5-5 months’ expenditure in free reserves.

The Trustees are of the opinion that this provides sufficient flexibility to cover the temporary shortfalls in cash receipts due to timing differences in income flows and legacy debtors, as well as adequate working capital to cover core costs.

This reserves policy will allow the charity to cope with and respond to both the current financial situation and unforeseen emergencies should they arise. At the end of 2023, total unrestricted reserves amounted to 5 months’ free reserves.

Legacy income remains a significant element of our fundraising income; however, due to the uncertainty around the timing of their notification and receipt, we have remained prudent when forecasting income from this stream.

At 31 December 2023, total funds and reserves amounted to £3.02m (£3.61m in 2022).

Special trust funds representing the net book value of the land and buildings comprising Mayhew House, Trenmar Gardens, Kensal Green, London NW10 6BJ amounted to £0.42m at 31 December 2023 (£0.43m 24 in 2022). As described under “Constitution” on page

27, the charity holds these assets in a trustee capacity. Special trust funds are not applicable for the general purposes of Mayhew and should properly be regarded as a fixed, illiquid asset without which Mayhew’s current activites would no longer be tenable.

Restricted funds, being monies held for use towards specific projects at the request of the donor, amounted to £0.79m at 31 December 2023 (£0.89m in 2022).

Free reserves, or general funds, excluding the net book value of the charity’s tangible fixed assets which are essential to its smooth operation and other designated funds, equate to £1.36m (2022: £1.60m). As a proportion of unrestricted expenditure (excluding depreciation) this is broadly equivalent to about five months of unrestricted expenditure. This is in line with the reserves policy reviewed by trustees. The aim of the trustees will be to maintain these funds over the next few years. The current reserves level is expected to be sufficient to deliver the charity’s current strategic plans.

Designated funds

Designated funds are set and adjusted in accordance with current strategic and operational requirements. These include covering a maintenance plan for our facilities, which helps to ensure the animal

accommodation and veterinary clinic are maintained to a high standard and provide a safe and secure working environment for our staff and volunteers; allowing for consistency and continuity in developing our longterm projects overseas; and enabling us to respond to urgent needs or requests in line with the charitable objects of the organisation.

Mayhew is committed to fundraising responsibly

Mayhew receives no government funding and is reliant on voluntary income. During 2023, we fundraised in a number of different ways:

We are registered with the Fundraising Regulator and follow the Code of Fundraising Practice which can be found at fundraisingregulator.org/code_of_practice.

We have several controls in place to ensure we protect our supporters’ privacy and data and to provide them with the respect and gratitude they deserve.

In 2023, Mayhew used third-party fundraising agencies to recruit new donors face to face. In 2023 we also received small amounts of income from commercial participators collecting donations on our behalf.

In the last financial year, we received no complaints with regard to our fundraising practices requiring disclosure.

25

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The Mayhew Home was incorporated in England and Wales on 8 September 1999 as a company limited by guarantee and not having a share capital (Company Registration Number 03837732). It has also been registered as a charity (Charity Registration Number 1077588) and is permitted to exclude the word “limited” from its name under Section 60 of the Companies Act 2006.

The Mayhew Animal Home Trust (the “Trust”) is registered by the Charity Commission as a subsidiary charity of The Mayhew Home (Charity Registration Number 1077588-1). The Trust is governed by a scheme of the Charity Commissioners for England and Wales dated 10 October 2004. Under this scheme, the trustee holds on trust the land and buildings known as Mayhew House, Trenmar Gardens, Kensal Green, London NW10 for the Trust. This land and buildings are included within the attached financial statements and are represented by special trust funds as described in note 19 to the financial statements.

Trustees and Governance

The Board of Trustees is the governing body of the organisation and has legal, financial and managerial responsibility for the charity. It sets the strategy to achieve the charity’s mission, its policies and its controls framework. The board holds regular meetings and has established committees to which it delegates certain functions. These committees include Animal Welfare and Strategy; Finance and General Purposes; Fundraising and Marketing; People; and International Projects. The board sets the terms of reference and membership for each committee. The proceedings of each meeting is reported to the full board. Operational management of the charity is delegated to the Chief Executive and Senior Management Team, who attend board and committee meetings as appropriate.

There must be at least threeTrustees at any point in time, although there is no maximum number. New Trustees may be appointed by the Trustees following a recruitment and selection process. No trustee received any remuneration for their services as a trustee during the year. No trustee had any beneficial interest in any contract with the charity during the year.

The names of Trustees who served during the year are set out as part of the legal and administrative details.

The Trustees receive periodic formal training on trustees’ responsibilities and current sector developments. They also receive training information which highlights both Mayhew-specific matters and Charity Commission pronouncements. Periodic trustees’ meetings facilitate more in-depth discussions of sector-wide issues identified by Trustees and advisors.

Key management personnel

The key management personnel of the organisation at 31 December 2023 comprise the Board of Trustees together with the:

The charity’s remuneration approach is designed to ensure we are competitive within the animal welfare sector and able to provide a high standard of services for dogs, cats and communities. Remuneration in respect of key management personnel is determined by the Board’s People Committee and is benchmarked to ensure the charity is able to attract and retain effective management personnel.

Statement of trustees’ responsibilities

The Trustees (who are also directors of The Mayhew Home for the purposes of company law) are responsible for preparing the trustees’ report and 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 the charitable company’s affairs and of the income and expenditure of the

charitable company for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Each of the trustees confirms that:

This confirmation is given and should be interpreted in accordance with the provisions of Section 418 of the Companies Act 2006.

Employees

Mayhew strives to be an equal opportunities employer and applies objective criteria to assess merit. It aims to ensure that no job applicant or employee receives less favourable treatment on the grounds of age, gender reassignment, being married or in a civil partnership, being pregnant or on maternity leave, disability, race including colour, nationality, ethnic or national origin, religion or belief, sex, or sexual orientation.

Selection criteria and procedures are reviewed to ensure that individuals are selected, promoted and treated fairly on the basis of their relevant merits and abilities.

All employees are given equal opportunity and, where appropriate and possible, special training to enable them to progress both within and outside the organisation. Mayhew is committed to a programme of action to make this policy effective and brings it to the attention of all employees.

As always, the Trustees acknowledge the professionalism and dedication of Mayhew staff over 2023. They also recognise the huge contribution made by our dedicated volunteers.

Gifts in Kind

During the year, Mayhew received generous gifts in kind from supporters. Although these gifts are greatly appreciated, it is not possible to reliably measure their value. In accordance with Mayhew’s accounting policies, no amount has been recognised in the accounts in relation to these gifts.

Risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those relating to specific operational areas of the charity and its finances. They believe that by monitoring reserve levels, ensuring controls exist over key financial systems and strategies and examining the operational and business risks faced by the charity on a regular basis they have established effective systems to mitigate those risks.

The charity has robust processes regarding risk management and internal controls. As at the end of 2023, the charity considered the principal risks to be managed. The charity has a range of measures in place to support effective and timely management of principal risks.

26

27

STRUCTURE, GOVERNANCE AND MANAGEMENT

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE MAYHEW HOME FOR THE YEAR ENDED 31 DECEMBER 2023

(CONTINUED)

At the forefront of our risk management is always the duty to safeguard animals, staff and volunteers from the risk of coming to harm, as a result of a significant event arising, due to our action or inaction. The charity has a suite of tools in place to ensure that the health, safety and wellbeing of animals, staff and volunteers are prioritised and safeguarded, including standard operating procedures, standardised assessments and formal policies, procedures and protocols. The charity undertakes regular reviews of these at senior management level.

At the end of 2023, the charity considered a second principal risk to be long-term financial sustainability. The charity has been proactively managing the risks presented by downward pressure on voluntary income at the same time as the impact of rising costs on operations. We have made changes to our operating approach, attempted to target the spend of our fundraising budget on the activities most expected to give a good or prompt return on investment, and extracted savings from our cost base. The Board and senior management team regularly and proactively work to reduce the likelihood of this risk materialising.

Reduction in unrestricted income

Mayhew is dependent on donations to fund its operations, including resource-intensive veterinary and shelter operations, so any material reduction in income poses a serious risk to the organisation.

Mayhew continues to target specific areas of investment, including in the right talent and skills in fundraising, to help us grow unrestricted income further. Management is focused on improving the unrestricted impact of fundraising activities in 2024.

Safety and stability in Afghanistan

Following the various impacts of the fall of the government in Afghanistan in summer 2021, we resumed and maintained operations and achieved our impact goals to date in Kabul. Due to the international sanctions in place, we have faced continued difficulty in transferring funds to our bank account in Afghanistan to pay salaries and other overheads. There are also material inflationary impacts on expenditure in the

country. We are continuing to deliver a lasting difference to the roaming dog population in most districts of Kabul despite the challenges of operating in this environment and we continue to monitor the political situation as our five-year programme there is due to end in 2025.

Public Benefit

The Trustees confirm that they have complied with the duty in Section 17 (5) of the Charities Act 2011 to have due regard to the guidance issued by the Charity Commission on public benefit.

This report has been prepared in accordance with the provisions of the Charities Act 2011 but serves as a report from the directors for the purposes of company legislation.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the attached financial statements (see pages 35 to 38) and comply with the charitable company’s memorandum and articles of association, applicable laws 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 United Kingdom and Republic of Ireland (FRS 102). The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Approved by the Board and signed on its behalf:

Julianne Hicks

Chair of the Board of Trustees Date: 5th September 2024

Opinion

We have audited the financial statements of The Mayhew Home (“the charitable company”) for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of 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).

In our opinion the financial statements:

Basis for opinion

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 company 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 charitable company’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 Trustees are responsible for the other information. The other information comprises the information included in the report of the Trustees, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

28

29

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE MAYHEW HOME

(CONTINUED)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report (incorporating the Directors’ Report). We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out on pages 26 - 27, the Trustees (who are also the directors of the charitable company for the purposes 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 charitable company’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

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.

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our assessment focussed on key laws and regulations the charitable company has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and regulations included but were not limited to compliance with the Companies Act 2006, Charities Act 2011, Trustees Act 2000, Charities (Protection and Social Investment) Act 2016, taxation legislation, data protection and employment legislation.

We are not responsible for preventing irregularities. Our approach to detecting irregularities included, but was not limited to, the following:

Whilst considering how our audit work addressed the detection of irregularities, we also considered the likelihood of detection based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at. This description forms part of our auditor’s report.

https://www.frc.org.uk/library/standards-codespolicy/audit-assurance-and-ethics/auditorsresponsibilities-for-the-audit/ .

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Simon Atkins FCA

Senior Statutory Auditor for and on behalf of:

Cooper Parry Group Limited

Statutory Auditor Cubo Birmingham Office 401 Two Chamberlain Square Birmingham, B3 3AX Date: 27 September 2024

30

31

THE MAYHEW HOME STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME & EXPENDITUIRE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2023

All of the charity’s activities derived from continuing operations during both 2023 and 2022. A full comparative
statement of fnancial activities is given in note 27 to these fnancial statements on page 54.
The notes on pages 35 to 54 form part of these fnancial statements.
Restricted Funds
Restricted
Special
Total
Total
Unrestricted
Income
Trust
Funds
Funds
Funds
Funds
Funds
2023
2022
Notes
£
£
£
£
£
Income:
Donations and legacies
2
2,067,883
673,118
—
2,741,001
3,065,525
Other trading activities
3
62,052
63
—
62,115
47,034
Investment income
43,755
—
—
43,755
12,760
Charitable activities:
Animal welfare
4
82,219
—
—
82,219
94,437
Other income
5
39,919
—
—
39,919
36,251
Total income
2,295,828
673,181
—
2,969,009
3,256,007
Expenditure on:
Raising funds
6
827,814
—
—
827,814
958,619
Charitable activities:
Animal welfare
Direct costs
7
1,016,715
750,803
14,000
1,781,518
1,598,680
Support costs
9
946,987
—
—
946,987
1,013,753
Total expenditure
2,791,516
750,803
14,000
3,556,319
3,571,052
Net (expenditure)/income
before investment
losses
(495,688)
(77,622)
(14,000)
(587,310)
(315,045)
Net losses on
investment assets
15
(1,690)
—
—
(1,690)
(10,208)
Net expenditure
(497,378)
(77,622)
(14,000)
(589,000)
(325,253)
Transfers between funds
18
19,708
(19,708)
—
—
—
Net movement in funds
10
(477,670)
(97,330)
(14,000)
(589,000)
(325,253)
Funds brought forward
at 1 January 2023
2,292,370
885,296
430,500
3,608,166
3,933,419
Funds carried forward at
31 December 2023
1,814,700
787,966
416,500
3,019,166
3,608,166
Unrestricted
Funds
£
2,067,883
62,052
43,755
82,219
39,919		 Restricted Funds
Restricted
Special
Total
Total
Income
Trust
Funds
Funds
Funds
Funds
2023
2022
£
£
£
£
673,118
—
2,741,001
3,065,525
63
—
62,115
47,034
—
—
43,755
12,760
—
—
82,219
94,437
—
—
39,919
36,251
2,295,828 673,181
—
2,969,009
3,256,007
827,814
1,016,715
946,987		 —
—
827,814
958,619
750,803
14,000
1,781,518
1,598,680
—
—
946,987
1,013,753
2,791,516 750,803
14,000
3,556,319
3,571,052
(495,688)
(1,690)		 (77,622)
(14,000)
(587,310)
(315,045)
—
—
(1,690)
(10,208)
(497,378)
19,708
(477,670)
2,292,370		 (77,622)
(14,000)
(589,000)
(325,253)
(19,708)
—
—
—
(97,330)
(14,000)
(589,000)
(325,253)
885,296
430,500
3,608,166
3,933,419
1,814,700 787,966
416,500
3,019,166
3,608,166

THE MAYHEW HOME BALANCE SHEET

AS AT 31 DECEMBER 2023

Notes
FIXED ASSETS
Tangible fxed assets
13
Intangible fxed assets
14
Investments
15
CURRENT ASSETS
Debtors
16
Cash at bank and in hand
CREDITORS:Amounts falling
due within one year
17
NET CURRENT ASSETS
TOTAL NET ASSETS
The funds of the charity
FUNDS AND RESERVES
Income funds
Restricted funds
Restricted income funds
18
Special trust funds
19
Unrestricted funds
General fund
Designated funds
20
Fixed assets fund
Tangible fxed assets fund
21
Intangible fxed assets fund
22		 £
1,258,846
1,112,177		 2023
2022
£
£
£
739,628
837,463
32,674
37,518
72,674
74,363
844,976
949,344
1,854,910
1,058,492
2,913,402
(254,580)
2,174,190
2,658,822
3,019,166
3,608,166
787,966
885,296
416,500
430,500
1,358,898
1,602,218
100,000
245,671
323,128
406,963
32,674
37,518
2,371,023
(196,833)
3,019,166
3,608,166

Company number: 03837732

Approved by the Board and signed on its behalf:

Julianne Hicks

Chair of the Board of Trustees Date: 5 September 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The notes on pages 35 to 54 form part of these financial statements

32

33

FOR THE YEAR ENDED 31 DECEMBER 2023

STATEMENT OF CASH FLOWS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Cash fows from operating activities:
Net cash provided by/ (used in) operating activities
A
Cash fows from investing activities:
Investment income received
Proceeds from the sale of investments
Payments to acquire fxed assets
Net cash provided by/ (used in) investing activities
Cash infow from fnancing activities:
Change in cash and cash equivalents in the year
Cash and cash equivalents at 31 December 2022
B
Cash and cash equivalents at 31 December 2023
B		 2023
2022
£
£
35,289
(963,393)
43,755
12,760
—
—
(25,359)
(55,082)
18,396
(42,322)
53,685
(1,005,715)
1,058,492
2,064,207
1,112,177
1,058,492

Notes to the statement of cash flows for the year to 31 December 2023: Reconciliation of net movement in funds to net cash used in operating activities

A
Net movement in funds
Adjustments for:
Depreciation charge
Amortisation charge
Losses on investments
Investment income received
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
Net cash used in operating activities
Analysis of cash and cash equivalents
B
Total cash and cash equivalents		 2023
2022
£
£
(589,000)
(325,253)
123,193
124,154
4,844
4,844
1,690
10,208
(43,755)
(12,760)
596,064
(845,321)
(57,747)
80,735
35,289
(963,393)
1,112,177
1,058,492

PRINCIPAL ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year to 31 December 2023. Comparative information reflects the financial results for the year to 31 December 2022.

The accounts include transactions relating to our branch in Afghanistan and our NGO in Georgia.

The financial statements have been prepared under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements. The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102), issued on 16 July 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the Trustees and management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made include:

The charity applies a holdback based on management and fundraising estimates and experience of legacies, based on the size and complexity of the estate.

• estimating future income and expenditure flows for the purpose of assessing going concern.

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The Trustees have made this assessment in respect to a period of at least one year from the date of approval of these financial statements.

A comprehensive forecasting exercise has taken place to look at potential outcomes for 2024 and 2025, considering the free reserves available at the end of 2023. The result of the exercise and the fact that the charity ended 2023 with five months’ reserves and adequate cash balances does not cast doubt on the ability of Mayhew to continue as a going concern.

The Trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.

Income recognition

Income is recognised in the period in which the charity has entitlement to the income and the amount can be measured reliably and it is probable that the income will be received. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it, or where the donor or funder has specified that the income is to be expended in a future accounting period.

Income comprises donations, legacies, trading sales, fees from charitable activities, interest receivable and investment income.

34

35

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

In accordance with the Charities SORP FRS 102, volunteer time is not recognised.

Legacies are included in the statement of financial activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity. Entitlement is taken as the earlier of the dates on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the charity that a distribution will be made, or a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity or the charity is aware of the granting of probate, but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

In the event that a gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title of the asset having been transferred to the charity.

Income from trading activities and fees receivable in connection with animal welfare work are recognised to the extent that it is probable that the economic benefits will flow to the charity and the revenue can be reliably measured. It is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales 36 taxes.

Gifts in kind are recognised when the value of the gift to the charity can be reliably measured. The value is measured as the amount the charity would pay in the open market for an alternative item that would provide a benefit to the charity equivalent to the donated item.

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment 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.

All expenditure is accounted for on an accrual basis. Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows.

Such costs include the direct cost of providing shelter or a home for lost or stray, unwanted or abandoned animals and, where possible, finding good homes for such animals.

Allocation of support costs

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment. Included within support costs are governance costs which are directly attributable to the necessary legal

and auditing procedures for compliance with statutory requirements, together with costs incurred in strategic planning exercises undertaken by the charity. The majority of costs are directly attributable to specific activities. Shared staff-related costs are apportioned to the activities on a per capita basis.

Tangible fixed assets

All assets costing in excess of £1,000 and with an estimated useful life exceeding one year are capitalised. Freehold land and buildings are included in the financial statements at a valuation determined by the trustees as at 10 October 2004, using market value at that date as a guide for the basis of valuation. This constitutes deemed cost under FRS 102. Depreciation is provided at the following annual rates to write off each tangible asset over its estimated useful life:

Assets under construction are not depreciated. On completion, the asset is transferred to the appropriate asset classification and then depreciated at the relevant rate to write it off over its estimated useful life.

Intangible fixed assets

Intangible fixed assets comprise software and database systems, including investment in the charity’s website. Such expenditure is capitalised and amortised. Amortisation is provided at the following annual rates in order to write off each intangible asset over its estimated useful life:

Investments

Listed investments are a form of basic financial instrument and are initially recognised at their

transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Realised and unrealised gains (or losses) are credited (or debited) to the statement of financial activities in the year in which they arise. The charity does not acquire put options, derivatives or other complex financial instruments. Realised gains (or losses) on investment assets are calculated as the difference between disposal proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value at that date. Realised and unrealised investment gains (or losses) are combined in the statement of financial activities and are credited (or debited) in the year in which they arise.

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material. Debtors include legacies that have been recognised as income on the statement of financial activities but which have not yet been received as of the balance sheet date.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short-term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event; it is probable that a transfer of economic benefit will be required in settlement; and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

37

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

Fund accounting

The restricted income funds are monies raised for, and their use restricted to, a specific purpose, or donations subject to donor-imposed conditions.

Special trust funds represent the net book value of the land and buildings comprising Mayhew House in Trenmar Gardens, for which the charity has responsibility in a trustee capacity.

The designated funds are monies or assets set aside out of the general fund and designated for specific purposes by the Trustees.

The tangible fixed assets fund and the intangible fixed assets fund represent the net book value of the charity’s tangible fixed assets and intangible fixed assets respectively, other than those comprising part of restricted or special trust funds. Such assets are essential to the ongoing work of the charity and their net book value should not, therefore, be considered as funds available to meet everyday costs or contingencies.

The general fund comprises those monies which may be used towards meeting the charitable objectives of the charity and can be applied at the discretion of the Trustees.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities on a straight-line basis over the lease term.

Pension costs

Contributions in respect of the charity’s defined contribution pension scheme are charged to the statement of financial activities when they are payable to the scheme. The charity’s contributions are restricted to the contributions disclosed in note 11 on page 43. Outstanding contributions at the yearend totalled £28,395 (£16,125 in 2022). The charity has no liability beyond making its contributions and paying across the deductions for the employees’ contributions.

Financial instruments and foreign exchange

Transactions denominated in foreign currencies are recorded at the exchange rates ruling at the month end date of the transaction.

Monetary assets and liabilities denominated in foreign currencies are converted to Sterling at the rates of exchange ruling at the balance sheet date. All differences are recorded in the Statement of Financial Activities.

The charity only holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the charity and their measurement bases are as follows:

Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 16. Prepayments are not financial instruments.

Cash at bank, Investments – are classified as a basic financial instrument and is measured at face value.

Financial liabilities – trade creditors accruals and other creditors are financial instruments and are measured at amortised cost as detailed in note 17. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

Charity status

The Mayhew Home is a charitable company incorporated in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information of these financial statements and the nature of the charity’s operations and principal activities are detailed within the Trustees’ Report.

2. DONATIONS AND LEGACIES

Donations
Legacies
Donations
Legacies		 Unrestricted
Restricted
Total Funds
Funds
Funds
2023
£
£
£
716,819
671,618
1,388,437
1,351,064
1,500
1,352,564
2,067,883
673,118
2,741,001
Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
632,377
567,596
1,199,973
1,758,553
106,999
1,865,552
2,390,930
674,595
3,065,525

3. OTHER TRADING ACTIVITIES

Sale of food and other animal welfare products
Sale of food and other animal welfare products
Fundraising events
Advertising		 Unrestricted
Restricted
Total Funds
Funds
Funds
2023
£
£
£
62,052
63
62,115
Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
45,209
471
45,680
450
903
1,353
1
—
1
45,660
1,374
47,034

38

39

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

4. ANIMAL WELFARE

6. EXPENDITURE ON RAISING FUNDS (CONT.)


Rehoming fees
Vaccination fees
Neutering fees
Animal boarding fees
Vet training fees
5. OTHER INCOME

Other miscellaneous income
6. EXPENDITURE ON RAISING FUNDS
Unrestricted
Funds
£
Fundraising and publicity costs:
Staf costs
536,901
Fundraising and publicity information
264,836
Postage and stationery
4,532
Legal and professional fees
15,215
Cost of events
—
MAYHEW
Rehoming fees
Vaccination fees
Neutering fees
Animal boarding fees
Vet training fees
5. OTHER INCOME

Other miscellaneous income
6. EXPENDITURE ON RAISING FUNDS
Unrestricted
Funds
£
Fundraising and publicity costs:
Staf costs
536,901
Fundraising and publicity information
264,836
Postage and stationery
4,532
Legal and professional fees
15,215
Cost of events
—
MAYHEW
Rehoming fees
Vaccination fees
Neutering fees
Animal boarding fees
Vet training fees
5. OTHER INCOME

Other miscellaneous income
6. EXPENDITURE ON RAISING FUNDS
Unrestricted
Funds
£
Fundraising and publicity costs:
Staf costs
536,901
Fundraising and publicity information
264,836
Postage and stationery
4,532
Legal and professional fees
15,215
Cost of events
—
MAYHEW		 Unrestricted Funds
Total Funds
Total Funds
2023
2022
£
£
37,069
28,383
—
9,358
—
7,130
2,100
7,566
43,050
42,000
82,219
94,437
Unrestricted Funds
Total Funds
Total Funds
2023
2022
£
£
39,919
36,251
Restricted
Total Funds
Funds
2023
£
£
—
536,901
—
264,836
—
4,532
—
15,215
—
—
Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
Fundraising and publicity costs:
Staf costs
323,184
—
323,184
Fundraising and publicity information
383,303
—
383,303
Postage and stationery
11,847
—
11,847
Legal and professional fees
236,609
—
236,609
Cost of events
211
—
211
Goods for resale
2,835
—
2,835
958,619
—
958,619
7. ANIMAL WELFARE – DIRECT COSTS
Restricted Funds
Restricted
Special
Total
Unrestricted
Income
Trust
Funds
Funds
Funds
Funds
2023
£
£
£
£
Staf costs (note 11)
764,627
64,956
—
829,583
Veterinary fees and drugs
116,044
—
—
116,044
Animal welfare in Afghanistan (note 8)
—
527,199
—
527,199
Animal welfare in Georgia (note 8)
—
128,934
—
128,934
Animal feed
13,981
—
—
13,981
Animal accommodation
repairs and refurbishment
(23,061)
23,061
—
—
Animal ambulance running costs
—
3,972
—
3,972
Depreciation
93,147
—
14,000
107,147
Amortisation
4,844
—
—
4,844
Waste disposal
7,229
—
—
7,229
Other costs
39,904
2,681
—
42,585
1,016,715
750,803
14,000
1,781,518
Fundraising and publicity costs:
Staf costs
Fundraising and publicity information
Postage and stationery
Legal and professional fees
Cost of events		 Unrestricted
Funds
£
536,901
264,836
4,532
15,215
—






Restricted
Total Funds
Funds
2023
£
£
—
536,901
—
264,836
—
4,532
—
15,215
—
—
Goods for resale 6,330
—
6,330
827,814
—
827,814
Unrestricted
Restricted		 Total Funds
Funds
Funds		 2023
£
£		 £
Fundraising and publicity costs:
Staf costs
Fundraising and publicity information		 536,901
264,836
—

—		 536,901
264,836
Postage and stationery 4,532
—		 4,532
Legal and professional fees 15,215
—		 15,215
Cost of events —
—		 —
Goods for resale 6,330
—		 6,330
827,814
—		 827,814

40

41

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

7. ANIMAL WELFARE – DIRECT COSTS (CONT.)

9. ANIMAL WELFARE – DIRECTLY ATTRIBUTABLE SUPPORT COSTS


Staf costs (note 11)
Veterinary fees and drugs
Animal welfare in Afghanistan (note 8)
Animal welfare in Georgia (note 8)
Animal feed
Animal accommodation
repairs and refurbishment
Animal ambulance running costs
Depreciation
Amortisation
Waste disposal
Other costs		 Restricted Funds
Restricted
Special
Unrestricted
Income
Trust
Total Funds
Funds
Funds
Funds
2022
£
£
£
£
713,151
—
—
713,151
90,231
—
—
90,231
—
477,585
—
477,585
—
135,579
—
135,579
10,765
1,500
—
12,265
2,225
1,500
—
3,725
6,480
—
—
6,480
95,242
—
14,000
109,242
4,844
—
—
4,844
5,653
—
—
5,653
36,148
3,777
—
39,925
964,739
619,941
14,000
1,598,680
Total
Total
Unrestricted
unrestricted
Funds 2023
funds 2022
£
£
Staf costs (Note 11)
347,387
460,418
Repairs and maintenance
218,609
155,852
Rent, rates and insurance
79,251
46,930
Public services
9,839
9,913
Recruitment, training and general staf
37,421
73,423
Irrecoverable value added tax
104,469
169,935
Legal and professional
59,269
51,240
Other ofce costs
74,696
31,130
Depreciation
16,046
14,912
946,987
1,013,753
Included in legal and professional costs of £59,269 (2022: £51,240) are governance related costs of £51,471 (2022: £33,800) in relation to legal
support, statutory audit fees and VAT advice.
10. NET MOVEMENT IN FUNDS		 Total
Total
Unrestricted
unrestricted
Funds 2023
funds 2022
£
£
347,387
460,418
218,609
155,852
79,251
46,930
9,839
9,913
37,421
73,423
104,469
169,935
59,269
51,240
74,696
31,130
16,046
14,912

AFGHANISTAN AND GEORGIA

Afghanistan Afghanistan
Georgia
Total Funds
Afghanistan
Georgia		 Total Funds
2023
2023		 2023 2022
2022		 2022
£ £ £ £ £ £
Personnel costs 204,516
38,849		 243,365
200,497
22,084		 222,581
Direct project costs:
Animal Food 69,605
—		 69,605
50,118
—		 50,118
Vehicle costs
Drugs and surgical supplies
Equipment
Overheads		 57,999
84,526
20,587
89,966
—

84,684

—

5,401		 57,999
169,210
20,587
95,367
88,597

65,954

17,250

55,169
—

113,495

—

—		 88,597
179,449
17,250
55,169
527,199
128,934		 656,133
477,585
135,579		 613,164
10. NET MOVEMENT IN FUNDS
2023 2022
£ £
This is stated after charging:
Statutory audit services
Other services
Staf costs (note 11)
Auditor’s remuneration		 23,250
13,650
1,957,329		 19,267
15,817
1,719,964
Operating leases – equipment 17,535 18,879
Depreciation (note 13) 123,193 124,154
Amortisation (note 14) 4,844 4,844

11. STAFF COSTS AND TRUSTEES’ REMUNERATION

Staf costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Staf costs per function were as follows:
Generation of funds
Animal Welfare (including support)		 2023
2022
£
£
1,787,905
1,578,285
135,035
112,659
34,389
29,020
1,957,329
1,719,964
536,901
323,814
1,420,428
1,396,150
1,957,329
1,719,964

Pension costs shown above relate to a defined contribution pension scheme operated by the charity for the benefit of its employees. It is administered by an independent third party. There were termination payments made during the year totalling £11,757 (2022: £25,585).

42

43

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

11. STAFF COSTS AND TRUSTEES’ REMUNERATION (CONT.)

The number of employees whose remuneration exceeded £60,000
for the year (salaries, wages and benefts in kind) was as follows:
£60,001- £70,000
£70,001 - £80,000
The average number of employees during the year analysed by function was:
Animal welfare
Support services and generating funds & awareness		 2023
2022
Number
Number
—
—
—
—
64
62
17
14
81
76

During 2023, 27 employees on average were employed in Afghanistan (2022: 25), 6 employees in Georgia (2022: 4) (This figure is included in the average number of employees shown in Animal Welfare (including support) above).

None of the Trustees received any remuneration in respect of their services during the year (2022: £Nil). During the year, one trustee (2022: none) was reimbursed travelling expenses of £650 (2022: £Nil).

The key management personnel in charge of directing, controlling, running and operating the charity on a day to day basis comprise the Chief Executive Officer, Head of Operations, Head of Clinic, Head of Fundraising, Head of Engagement, Head of Finance, Facilities & Technology, Head of People. The total remuneration (including consultants fees, taxable benefits, employer’s national insurance and pension contributions) of key management personnel for the year was £409,051 including consultants (2022: £422,751).

12. TAXATION

13. TANGIBLE FIXED ASSETS

Cost or valuation
At 1 January 2023
Additions
At cost
At deemed cost –
2005 valuation
At 31 December 2023
Depreciation
At 1 January 2023
Charge for year
Disposals
At 31 December 2023
Net Book Values
At 31 December 2023
At 31 December 2022		 Veterinary
Freehold Improvements
and animal
land and
to animal
Building
welfare
Ofce
Motor
buildings accommodation
improvements equipment
equipment
vehicles
Total
£
£
£
£
£
£
£
700,000
475,659
705,440
73,563
185,490
36,984
2,177,136
—
20,225
—
2,978
2,155
—
25,358
700,000
495,884
705,440
76,541
187,645
36,984
2,202,494
—
495,884
705,440
76,541
187,645
36,984
1,502,494
700,000
—
—
—
—
—
700,000
700,000
495,884
705,440
76,541
187,645
36,984
2,202,494
269,500
348,725
491,041
49,580
158,687
22,140
1,339,673
14,000
25,512
59,343
7,907
11,483
4,948
123,193
—
—
—
—
—
—
—
283,500
374,237
550,384
57,487
170,170
27,088
1,462,866
416,500
121,647
155,056
19,054
17,475
9,896
739,628
430,500
126,934
214,399
23,983
26,803
14,844
837,463

The Mayhew Home is a registered charity and, therefore, is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

44

45

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

14. INTANGIBLE FIXED ASSETS

Cost or valuation
At 1 January 2023
Additions
Disposals
At 31 December 2023
Amortisation
At 1 January 2023
Charge for year
Disposals
At 31 December 203
Net book values
At 31 December 2023
At 31 December 2022		 Website
Data system
Finance system
Total
£
£
£
£
25,348
48,436
13,300
87,084
—
—
—
—
—
—
—
—
25,348
48,436
13,300
87,084
25,348
24,218
—
49,566
—
4,844
—
4,844
—
—
—
—
25,348
29,062
—
54,410
—
19,374
13,300
32,674
—
24,218
13,300
37,518

15. INVESTMENTS

15. INVESTMENTS
Listed investments
Market value at 1 January
Additions at cost
Disposals proceeds
Realised loss / gain on disposal
Unrealised gains/ (losses) on revaluation
Market value at 31 December 2023
Cost of listed investments
UK fxed interest
UK equities
46		 2023
2022
£
£
74,364
84,572
—
—
—
—
—
—
(1,690)
(10,208)
72,674
74,364
34,634
34,634
2023
2022
£
£
2,034
1,545
70,640
72,819
72,674
74,364

15. INVESTMENTS (CONT.)

15. INVESTMENTS(CONT.)
Diageo 28 101/108 p ordinary shares 2023
Value
£
24,963
2023

% of

portfolio

35%
Experian 10c ordinary shares 26,538
37%
Land Securities 10p ordinary shares 5,939
8%
NatWest Bank 9% preference shares 3,906
5%
2022
2022
Value
% of
£
portfolio
Diageo 28 101/108 p ordinary shares 32,056
44%
Experian 10c ordinary shares
Land Securities 10p ordinary shares
National Westminster Bank 9% preference shares		 23,152
5,243
4,045
32%

7%

5%

16. DEBTORS

16. DEBTORS
Other debtors
Prepayments
Legacies receivable
Accrued income
Gift Aid and VAT recoverable		 2023
2022
£
£
26,266
27,953
23,742
16,907
1,126,658
1,742,578
70,326
2,180
11,854
53,034
1,258,846
1,854,910

As at 31 December 2023, the charity had been notified of a residuary legacy. Whilst probate was granted in the year, the charity does not have entitlement and the receipt at the year-end was not probable as estate accounts had not been provided by the executors (i.e. the executor had not established that there were sufficient assets in the estate, after settling of liabilities to pay the legacy at the year-end). The value of the legacy is unlikely to exceed £28,000.

47

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

17. CREDITORS: amounts falling due within one year

Expense creditors
Accruals
Social security and other taxes
Holiday Pay Accrual
Other creditors
Capital retentions		 2023
2022
£
£
50,411
77,205
46,130
52,801
66,473
46,747
13,797
—
19,068
76,873
954
954
196,833
254,580

18. RESTRICTED INCOME FUNDS

The income funds of the charity include the following restricted funds comprising unexpended balances of donations and grants held on trust to be applied for a specific purpose:

TheraPaws
Clinic extension and updates
International projects fund
Ambulance replacement
Veterinary e-learning project
Kennel refurbishment
Animal accommodation
Clinic costs
Animal care		 At 1 January
At 31 December
2023
Income
Expenditure
Transfers
2023
£
£
£
£
£
55,136
48,840
(24,527)
—
79,449
18,206
—
—
—
18,206
757,727
569,391
(656,133)
—
670,985
5,414
2,500
(3,972)
—
3,942
8,018
—
—
—
8,018
40,795
—
(18,721)
(19,708}
2,366
—
9,340
(4,340)
—
5,000
—
16,310
(16,310)
—
—
—
26,800
(26,800)
—
—
885,296
673,181
(750,803)
(19,708)
787,966
TheraPaws
Clinic extension and updates
International projects fund
Ambulance replacement
Veterinary e-learning project
Kennels refurbishment
Animal accommodation
Shelter fttings
Dog and cat food		 At 1 January
At 31 December
2022
Income
Expenditure
Transfers
2022
£
£
£
£
£
7,726
48,418
(278)
(730)
55,136
18,206
—
—
—
18,206
790,159
580,732
(613,164)
—
757,727
5,414
—
—
—
5,414
8,018
—
—
—
8,018
—
40,795
—
—
40,795
—
3,500
(3,500)
—
—
—
1,500
(1,500)
—
—
—
1,500
(1,500)
—
—
829,523
676,445
(619,942)
(730)
885,296

The purpose for which each of the funds is held is as follows:

Animal Care

TheraPaws

Monies donated and applied specifically towards contributing to the care of dogs and cats in our Home.

Funds raised and applied toward therapeutic dog visits in a range of settings as part of TheraPaws animal-assisted intervention service.

Veterinary e-learning project

Trust funding received and applied towards the creation of video tutorials to be used for the training of veterinary staff.

Clinic extension and updates

Trust funding contributing towards the building extension completed in 2016. Funds held reserved for further capital costs relating to the building and clinical equipment.

Kennels refurbishment

Funds raised for the refurbishment of one of our kennel blocks and related exercise areas for dogs as part of the new Oli Juste Wing.

Clinic costs

Monies donated specifically for contributing to running costs of the veterinary clinic.

Animal accommodation

Trust funding for improvements to the Cattery.

International projects fund

Shelter fittings Monies donated specifically for improvements to Kennels and Cattery fittings.

Monies raised and applied towards veterinary and animal welfare projects overseas.

Ambulance replacement

Monies donated and applied specifically towards the replacement and upkeep of our animal ambulances.

Dog and cat food

Monies donated and applied specifically towards purchasing dog and cat food.

Fund Transfers

During 2023, £19,708 from the Kennel Refurbishment fund was spent on fixed assets in relation to the refurbishment of kennel blocks and exercise areas. This amount has been accounted for as a transfer out of restricted funds and into the tangible fixed asset fund.

19. SPECIAL TRUST FUNDS

At 1 January 2023
Movements in the year (depreciation) (note 13)
At 31 December 2023		 2023
2022
£
£
430,500
444,500
(14,000)
(14,000)
416,500
430,500

48

49

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

20. DESIGNATED FUNDS

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Maintenance fund
Mayhew International Projects
Special purposes fund
Maintenance fund
International projects
Special purposes fund		 At
At
1 January
New
Utilised/
31 December
2023
Designations
Released
2023
£
£
£
£
100,000
—
—
100,000
110,000
—
(110,000)
—
35,671
—
(35,671)
—
245,671
—
(145,671)
100,000
At
At
1 January
New
Utilised/
31 December
2022
Designations
Released
2022
£
£
£
£
100,000
—
—
100,000
110,000
—
—
110,000
35,671
—
—
35,671
245,671
—
—
245,671

The purposes for which funds have been set aside are as follows:

a) Maintenance fund
To cover major capital and maintenance projects for the continued refurbishment and upkeep of both the
accommodation and facilities for animals, and staf and volunteer workspaces.
b) International projects
Reserve fund for our projects overseas.
.
c) Special purposes fund
Reserves and contingency fund for special projects including emergency response and relief funds.

21. TANGIBLE FIXED ASSETS FUND

This fund represents the net book value of the charity’s tangible fixed assets other than those comprising part of restricted or special trust funds. Such assets are essential to the ongoing work of the charity and their net book value should not, therefore, be considered as funds available to meet everyday costs or contingencies. .

At At
1 January
New
Utilised/		 31 December
2023
Designations
Released		 2023
£
£
£		 £
Tangible fxed assets fund 406,963
25,358
(109,193)		 323,128
At At
1 January
New
Utilised/		 31 December
2022
Designations
Released		 2022
£
£
£		 £
Tangible fxed assets fund 475,336
41,784
(110,157)		 406,963

22. INTANGIBLE FIXED ASSETS FUND

This represents the net book value of the charity’s intangible fixed assets which comprise the charity’s website and its data collection and storage system.


data collection and storage system.
At At
1 January
New
Utilised/
31 December
2023
Designations
Released
2023
£
£
£
£
Intangible fxed assets fund 37,518
—
(4,844)
32,674
At At
1 January
New
Utilised/
31 December
2022
Designations
Released
2022
£
£
£
£
Intangible fxed assets fund 29,062
13,300
(4,844)
37,518

50

51

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

23. ANALYSIS OF NET ASSETS BETWEEN FUNDS

MAYHEW Restricted
Income
Funds
£
Fund balances at 31 December 2023
are represented by:		 Restricted
Income
Funds
£
Fund balances at 31 December 2023
are represented by:
Special

Trust

Funds

£

General

Funds

£		 Designated
Funds
£		 Fixed Assets
Funds
£
Total


£
Tangible fxed assets
Intangible fxed assets
Investments
Current assets		 —
—
—
795,820
416,500

—

—

—
—

—

72,674

1,475,203		 —
—
—
100,000		 323,128
32,674
—
—
739,628

32,674

72,674
2,371,023
Creditors: amounts falling due
within one year		 (7,854)
—
(188,979)		 — —
(196,833)
Total net assets 787,966
416,500
1,358,898		 100,000 355,802 3,019,166
Restricted
Special
Income
Funds
Trust

Funds
General

Funds		 Designated
Funds		 Fixed Assets
Funds
Total

(restated)
£
£
£		 £ £
£
Fund balances at 31 December 2022
are represented by:
Tangible fxed assets —
430,500
—		 — 406,963
837,463
Intangible fxed assets —
—
—		 — 37,518
37,518
Investments —
—
74,363		 — —
74,363
Current assets 910,168
—
1,757,563		 245,671 — 2,913,402
Creditors: amounts falling due
within one year (24,872)
—
(229,708)		 — —
(254,580)
Total net assets 885,296
430,500
1,602,218		 245,671 444,481 3,608,166
2023 2022
£ £
Total unrealised gains at 31 December 2023 38,039 39,729
Reconciliation of movements in unrealised gains/(losses)
Unrealised gains at 1 January 2023 39,729 49,937
Net losses on revaluation in the year (1,690) (10,208)
Total unrealised gains at 31 December 2023 38,039 39,729

24. LEASING COMMITMENTS

Operating leases

At 31 December 2023 the charity had total commitments under non-cancellable operating leases in respect of:

Payments:
Within 1 year
Between 2 and 5 years
After 5 years		 Building
Ofce
Total
equipment
2023
2022
£
£
6,531
18,413
24,944
18,880
11,974
11,879
23,853
28,948
—
—
18,505
30,292
48,797
47,828

25. CAPITAL COMMITMENTS

At 31 December 2023, the charity had no capital commitments either contracted or not contracted (2022 – None).

26. RELATED PARTY TRANSACTIONS

The total amount donated to the charity by the Trustees during the year was £1,960 (2022 - £700). There were no other related party transactions during the year (2022 - None).

52

53

NOTES TO THE FINANCIAL STATEMENTS

(CONTINUED)

27. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Income from:
Donations and legacies
Other trading activities
Investment income and
interest receivable
Charitable activities:
Animal welfare
Other income
Total income
Expenditure on:
Raising funds
Charitable activities:
Animal welfare
Direct costs
Support costs
Total expenditure
Net (expenditure) before gains
Net losses on investment assets
Net (expenditure)
Transfers between funds
Net movement in funds
Funds brought forward
at 1 January 2022
Funds carried forward at
31 December 2022
Restricted
Special
Total
Unrestricted
Income
Trust
Funds
Funds
Funds
Funds
2022
£
£
£
£
2,390,930
674,595
—
3,065,525
45,660
1,374
—
47,034
12,284
476
—
12,760
94,437
—
—
94,437
36,251
—
—
36,251
2,579,562
676,445
—
3,256,007
958,619
—
—
958,619
964,738
619,942
14,000
1,598,680
1,013,753
—
—
1,013,753
2,937,110
619,942
14,000
3,571,052
(357,548)
56,503
(14,000)
(315,045)
(10,208)
—
—
(10,208)
(367,756)
56,503
(14,000)
(325,253)
730
(730)
—
—
(367,026)
55,773
(14,000)
(325,253)
2,659,396
829,523
444,500
3,933,419
2,292,370
885,296
430,500
3,608,166

LEGAL AND ADMINISTRATIVE INFORMATION

TRUSTEES

CHARITY REGISTRATION

Julianne Hicks, Chair

1077588

Sara Brennan-Ireland (appointed 1 November 2023) Rachael Cullins (appointed 2 October 2023) Julia Heintel (appointed 2 October 2023) Jonathan Jacques (resigned 30 January 2023) Reza Jugon (resigned 25 January 2024) Margaret Leischman (appointed 30 January 2023) Nigel Liddell (appointed 1 November 2023) Christine Loosecaat MBE (appointed 30 January 2023) Helen Nowicka (appointed 1 November 2023) Jane Rea (nee Hunt) (resigned 12 September 2023) Sabahat Salahuddin

AUDITOR

Cooper Parry Group Limited Cubo Birmingham Office 401 Two Chamberlain Square Birmingham B3 3AX

BANKERS

Santander UK plc Bridle Road Bootle Merseyside LG30 4GB

Ilana Saltzman (appointed 30 January 2023) Melissa Upjohn (appointed 2 October 2023) Sandra Veseli (resigned 31 March 2023) Zoraida White (resigned 10 April 2023)

Azizi Bank Zanbaq Square Kabul City Afghanistan

CHIEF EXECUTIVE

Sherine Wheeler (CEO to 22 March 2024) Elvira Meucci-Lyons (CEO from 22 March 2024)

PRINCIPAL OFFICE AND REGISTERED OFFICE

Bank of Georgia 29 A Gagarin Street Tbilisi 0160 Georgia

Trenmar Gardens Kensal Green London NW10 6BJ Website: www.themayhew.org Email: info@mayhewanimalhome.org

COMPANY REGISTRATION

03837732 (England and Wales)

54

55

@ info@mayhewanimalhome.org www.themayhew.org 0208 962 8000 Mayhew, Trenmar Gardens, Kensal Green, London NW10 6BJ

Registered charity number: 1077588

Designed and produced by www.arc-cs.com