TOGETHER FOR ANIMALS (A UK RECISTERED CHARITY and COMPANY LIMITED BY CUARaNf£E) ANIYUAL REPORT AfiD ACCOUNI'S TO 31 DECEMBER 2023 Charity Number: 1102985 Company Nuniber: 04476810 TOGETHER FOR ANIMALS (A UK REGISl,￿R￿D CHARITY and COMPANY LIMITED BY GUARAwf£i E) LECAL AfiD ADMINlS'fRATIVE DETAILS FOR TFIE ￿lAR ENDED 31 DECEMBER2023 Reglstered Charity No: Company No: 1102985 04476810 TRUS'fEI ll S AND DIRLI CTORS Mr David Bassom (Chair of Tiustees)- SPANA Mr Peter RowbottoLn - World Horse Welfare Ms Em￿a Colborne- Blue Cross Ms Sherine Wieeler- Maykiew (resigned 1710412024) Ms Elvira Meucci- Mayhew (appointed 1710412024) D￿£ VELOPMENT MANAGER Carolirie Gaslciii REGISI'ERED OFFI<:E clo Blue Cross sbilt.on Road Burford Oxfordshire OX18 4pr BANKERS Lloyds TSB Gentleman's Walk Norwicli NR2 ILZ AUD￿()R5 FIowards Accountants Newport House Newport Road Stafford Staffordshire ST16 IDA LEGAL ADVISERS Bates, Wells & Braithwait¢ Cheapside House, 138 Cheapside Loiidon EC2V 6BB TOGETHER FOR ANIMALS (A COMPANY LIMfTED BY GUARANT￿￿} TRUSTEES, R￿1PORT FOR THE YEI AR ENDED 31 DECEMBER 2023 The Trustees and Dire¢tor5 of the charitable company present their ￿]nUal report with the accounts of the Charity for the year ended 31 December 2023. PRINCIPAL ACTivrrY Tl)e priiioipal a¢tivity of Together for Ailiinals is to raise funds* priiiiarily t1.￿OUgh Payroll Giving, to help animals in need. The fi￿dS are given equally to the four member Cliarities. These are.. Blue Cross, Mayhew Ani]nal Home, SPANA .- The Society for the Protection of Animals Abroad, and Woi'ld Horse Welfare, MANAGEMENT AND ORGANISA'I'ION The charitable company is iyjn by four Trustees (who are also the Directors). New Trustees are selccled by th¢ existing Board to represent the Member charit.ies and to obtaln an appropriate mix of slcills to ensiire good govemRnce of the charitable ¢ompai)y. Trustee training, includiiig extei'nal courses, is provided when Considered appropriate and necessary, Tkn Chair of Trustees is electEd by the Board ancl serves for up to three years, after which the person concemed shall not be eligible for election foi. at least one year. The Board normally ineets tliree times each year: in March, July and Noveinber, The March meeting is also the Annual Cveneral Meeting. PUBLIC BENEFrr I'he charity works to support animal welfare charities operatiig iii the UK and overseas. lil the UIC aotivities iiiclude caring for doinestic tu]iinals, providing education to omwers and the public, rohoming pets and carrying out velerinary research. Overseas the Ch￿'ItIeS are actftve in low-income regions of the woild, providing veterinary treattnent, educating and training Owne￿ of horses, donkeys and otheT aiiimals ￿ld campaigLiing foi. iinprovements in welfare staiidards. TOGETHER FOR ANIIIIALS (A COMPANY I.IMITED BY GUARANTEE) TRUSTEES, REPORT FOR TIIE YEAR ENDEI D 31 DECEMBER 2023 REVIEW OF 2023 AND OBJEC I'IVES FOR 2024 t5ves for 2023 Achievemellts in 202 Ob'ectl es for 2024 Work with professioiial fLindi-aisin8 or8&nisations (PFOS) to re¢i'uit 150 new payi'oll giyiT]g donors. 153 1)ew payroll giving donors recruited. Work wÉth PFOS to reci'uit 300 new p&yroll giving donors. Work coiitinued to promote Together for Animals across the sector. Secui'ed pieces in tliF CloF newsletter and CIPP in¢nib¢rs magazine. Explor¢ sigiiiiig up Payroll Giving donoTS through oiir own re￿￿tiOnshIpS with orporates. Continue to mea8we and initigat¢ the rA5ks of the impa¢t of the ¢ost-of- living crigis on income. Together for Change incoine was steady and ¢oiitillued to be monitored. Continue to measure and n)itigate the risks of the impact of the cost- of-livÉng crisis on inconie. Work with PFOS to look to steady and improve the Together for Change consortium iiicome. Marketing solicitor campaigns r￿lS¢d £10,826. Raise £8,000 through cainpaigns and online fundraising. Raise £5,500 through cwipaigns and oi)liiie 'fundraisin8. Newsletter income of £1,607 received. Raisc iiewsletter iLIGome of at least £1,500. Raise newsletter income of at least £2,000. Lesaoy inGom¢ pip¢lin¢ increaged to circa £229k. Review tnarketing to iiicrease pledged legacy irLcoine pipeline. Review mai'keting to inci'ease pledged legaoy income pipeline (currently ¢irca £1821c). Review brand and key Inessages to in¢i'ease awareness and income. Mark the 30 ￿nIversary of Tog¢ther for Aniinals with brand and marketing activities, TOGETHER FOR ANIMALS (A COMPANY LIMITED BY GUARANTEI E) I'RUsI'E￿S, REPOR"J' FOR THE YII AR ENDEI D 31 DECEMIIER 2023 RESULTS FOR THE YEAR Incorning Resources Total income in 2023 was £184,522. This was lower than 2023. by £18,869. The change in incoine was piimarily dLie to GAYE (Give As You income decreased against 2022, by £22,900. No legacy income was received during 2023, Resoiirces Expended Expenditur¢ decreased slightly in 2023 coinpared to 2022, by £2,229, lo £83,591. Net Incoming Resources The amount of net iiicoming resources was £100,931, which ofter t]ialcing allowances for the Charity's reserves requir¢Jnents, enabled distributions to member cliarities t.otalling £96,000, Total distributions to C￿￿'ltIeS in the ye￿. were lower than in 2022 by £48,000, a reflection of tlie rediiction in income available to distribut¢. RISK REVILW A full rislc review is carried out annually ￿ld the risli register is reviewed at every Truste¢ ineetiiig. Dw'ing 2023 the Trustees assessed the strategic, opcrational and financial risks to whicli the charity is exposed and ar¢ sattsfied that system5 al'e in place to mitigate the exposure to the Inajor i'isks identified. TOGETHER FOR ATrIIMALS {A COMPANY LIMITED BY GUARANTEE) I'RUSTEES) REI PORT FOR THE YEAR ENDED 31 DECEMBER 2023 RESERVES POLICY It is the intention of the Tnjstees that the freely availabl¢ reserves of the Charity should be maintained at a level sufficient to ensure the continuance of its activities, should th¢re be an unexpected short-term adveise fluctuation in income or expected expeiiditw'e, These freely available reserves &e unrestricted funds not cominitted or invested in tEuigible fixed assets (i.e. 'free reserves,). A sufficient level of free reserves would guarantee tlie continuation of the charity's a¢tKvity. while decisioiis and actions wer¢ taLcen to find other souires of income or reduce the level of a particular activity. During its November 2023 ineeting, the Board of Trustees I'eviewed the charity's Reserves Policy and agi'eed that an appropriat¢ leve,1 of free reserves equates to approxllllately £40,000. At 3 l Deceinber 2023 there was an aniount of £48,165 as funds freely available foi general purposes. STAI'LMENI 01 'J'RUSI'ELSY RLI SPOIYSIBlI,rtlES Law applicable to incorpoi'ated eliarities in England and Wales requires tlie Truste¢s (who are also Dir¢ctors of the compally and Trustees of the chai'ity) to PTcpai'e firwicial statements foi. each fiii&icial ye￿. whiah give & tru¢ and fair view of the state of affairs of the company and of tlie group wid its flnancial actlvities foi. that period. In prep￿ing those fiiiancial statements, the Tiustees are r¢qLliI'ed to: Selecl suitable accouriting policies and tlien apply them ¢onsistently' Make judgeincnts ￿la e8tiinates that are reasonable aiid prudent; State whether applicable accouiiting standards have b¢¢n followed, subject to any mateiial d¢partures disclosed and explained in tlie fjnancial stat¢m¢nts' and Piepar¢ the financial stateinents on the going conce.m basis iinless it is inappropriate to presun]e Ihal the company and the group will continue in operation, The Trustees are responsible foi. Iceeping proper accounting records which disclose wiLh ieasonable accuracy at any time the finaricial positioii of the company and to enable theLll to ensure that the financial statements Coniply with the Comparlles Act 2006. They are also responsible for safeguarding the assets of the cor£ipany and heiice for talcing r¢asoiiable steps for the PiEv¢ntion and defrotion of fraud and other irregul&ities. TOGETHER foR ANIIVIALS (A COMPANY LIM￿ED BY GUARANTEEI ) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 STATLME,iYr AS TO DISCLOSUREI OF INfiORMA TION TO AUDITORS So f￿. as the Trustees are aware, there is no relevanl aiidit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each Trustee has taken all the steps that he or she ought to have taken as a Ti￿stee in order to make himself or herself awai'e of any relev￿lt audit iiiformation and to esthblish that the ¢omparLy'S auditors are aware of that infoiThation. The financial statements have been prepared in accordance with the provisions of the Compaiiies Act 2006 applicable to small companies, tTri¢ Chdrities Statement of Recomm¢ndcd Pi'actice (SORP), "Accouiiting and Reporting by Ch￿Aties, published in March 2005 and the Memorandum and Articles of Association of the Chaiity. In preparlng the above report, the Tiustees have taken advantag¢ of special exemptioi]s applicable to small companies. Approved by the Trustees on 25 Sepiember 2024 and signed on their behalf by: David Bassom, Chair of Trustees TOGETHER FOR ANIMALS (A COMPANY LIMITED BY GUARANTEE) INDEPLNDEI N'f AUDrroRS' REPOR'r Opinlon We have audited the financial statements of'rogether for Aniinals (the 'charitable Company,) for the year ended 31 December 2023 which coinprise the Statenient of Financial Activities, the Balance SheeL the Statement of Cashflows and notes to the finaiicial statements, including a summary of sigiiificant accouiiting policies. Ttrie financial reporting frain¢woik that has been applied in their preparation is applicable law and United Kingdorn Accounting Stand￿d5, including Financial Reporting Standard 102 Th& Fip7aFtcial RepJrllng Slandard upplicable in ihe UK and ReFublie of Ireland (United Kingdo1￿ Generally Accepted Accounting Practice). In ow opiiiion the fllwllcial statements.. give a tru¢ ￿ld fair view of the state of the Cli￿lt￿bIe company's affairs as at 31 December 2023, and of its incojning r¢sources and applicatioi) of resources, incliiding its income and expenditure, for the year theii ended. have beeiL propei'ly prepared in accorthice with UnRted Kirigdom Generally Aocepted Accounting Practice" and have been prepared in accordance with the requiremenLs of the Companies Act 2006. Basis for opinion We coiidu¢ted our audit iii accordance witli International Stt￿dard8 on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities illider those standards are further descrlbed in the Auditor's responsibilities foi. the audit of the tinancial statements section of our report. We are independent of the charitable cornpany in accordance witFi tlie etliical requirements that are relevant to our audit of the financial statemeiits iii the UK incliidiiig the FRC'S Ethical Standards, uid we have fulfilled our other ediical responsibilities in Fjccordance with these r¢quirements. W¢ believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Coiiclusions relating to going Concern In auditing the finaticial statenients, we have concluded that tlie Trustees, use of the going Loncern basis of accounting in the preparation of the financial statements is appiDPI'iate. Based on the work we have performed, we have not identsfied any matorial uricertainti¢s r¢latillg lo ¢vellts oi. conditions that, individually or collectively, Inay cast doubt on the Charity's ability to continLie as a going concern for a period of at least 12 inonths from wheii the financial statemeiits are authoiised for issue. Our responsibilities and the responsibilities of the Triistees with respect to going eonceTn, are de8ct.ibed in the relevant sections of this report, TOGETHER FOR ANIMALS (A COMPANY LIMITED BY GUARAIYfEE) INDEPENDENT AUDI'foRS' REPORT (eontinued) Other ffinformation The Ti￿Ste¢S are resporisible for the other infomation. The other information comprises the inforLnation included in the Trustees, annual report, othei. than the fmancial statements and our auditor's Teporl thereon, Our opinion on the fin￿]Cial statern¢nts does not cover the other inforination an except to the ¢xtent othenvise explicitly stated in our repo￿ we do not express any form of assiirance concluslon thereon. Iii coNiectioii with our audit of the financial statements, our responsibility is to read the othei information and, in doing so, consider whether the othei. iiiformation is xnaterially inconsistent with the financial ststements, or our knowledge obtained in the audit or otherwise appears to be materially tnisstated, If we identify such material inconsistencies or apparent material misstate,illents, we are reqiiired to determine whethcr tliere is a material n]isstateLneiit in the fin￿le1a1 statements or a material misstatement of the other information. If, based on the work we have p¢rforJned, we conclude that there is a tnaterial misstatement of this other information, we are required to report that f￿t. We have nothing to report in tbis regard. Matters on whleh we are required to report by exeeption We have iiothing to report iii respect of the following matters in relation to which the Chaiitie5 (A¢counts and Reports) Re￿lIationS 2008 require us to rcport to you if, in our opinion,, the information given in the fii]ancial statein¢nts is iiiconsistent in any material respect with the trustees, report. or the charitable coinpany has not kept adequate accounting records. or the finÉLncial statements are not in agreeinent witli the accounting records and returns. oi. we have not received all the information and explanations we require foi. our &udit. TOGETHER FOR ANIMALS (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITORS? REPORT (Continued) Responsibfillties ol Triistees As expLatned rnore fully in the Tnjstees, responsibilities stateinent set out on page 6, the Trustees (who are also the Directois of the charitable company foi. the PULyoses of company law) are iesponsible for the pieparation of the financial stateinents and for being satisfied that they give a true arLd fair view. and for siich iiitcrnal control as the Ti'ustees detennine is necessary to enable the pieparattoii of financial statements that are free from material misstatement, whether diie to fraiid or eiTOr. In preparing the financial statements, the Trustees are responsible for assessing the charitable r,oinpaiiy's ability to continue as a going concer14 di5closin& as applicable. matters related to going concern and using the going conoe,rn basis of accounting Ullless tl)¢ trustees eithei intend to liqiiidate the charitable company or to cease operations, or have no realist.ic alteinative but to do so. Auditors, responsibilities for the audit of the finaii¢iAI statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made iu]dei' section 154 of that Act. Our objectives are to obtain reasonable assUr￿l¢e about whether tlie financial statein¢nts as a wliole are Iree from matei'ial misstatement, whether due to fraud or etTor, and to issue an auditor's report that includes our opinion. Reasonable assurance ig a high level of assurance biit is not a ￿larantee diat an audit conducted i accOrd￿l¢e with ISAS (UK) will always detect a material misstatement when it exists. Misstatelneiits cali ai'ise from fraud or error aiid aLf considered inat¢rial if, individually or in th¢ aggregate, they could reasonably be expected to inflLierice the econoinic decisions of users taken on the basis of these financial staten]ents. Irregularities, including fraud, are instances of non-compli&nce with laws and regulations. We desi￿] proceduies in lin¢ with our responsibilities, outlined above, to detect material misstatemenls iii respect of irregUl￿.1ties, including fraud. The extent to which our procedures are capable of detecting ii'regiilarities, iThcluding fraud is detailed below. As part of our planning process: We enquired of the Trustees tl'ie systems ￿]d coiitrols the chai'ity has iii place, the aYeKs of ihe financial stat¢meJits that are mostly susceptible to the i'isk of iiyegiilarities and fraud, and ivhether there was any known suspected oi. alleged fraud. The Ch￿ltY did not inforin us of any known, suspected or alleged fraiid. We obtaijied an Unde￿tandI1]g of the legal and re￿lIatory fra￿ew01.kS applicable to the charity, We determined that die following wei'e most relevtmt.. FRS 102 section IA and tlie Charities Act 2011. io TOGETHER FOR ANIMALS (A COMPANY LIMITED BY GUARANTEE) IINDLPENDENT AUDI'I'ORS, RLPORT (¢onlinued) We considered the incentives and opportunities that exist in the charity, incliiding th¢ extent of management bias, which present a potential for irregularities and fraud to be perpetuated and tailored oui. risk assessment accordingly. Using our knowledge of the Charity, togelher with the discussions held with the Ch￿ltY at the planning stage, we forined a conclusion on the risk of misstateinent due to in'egularities including fraud and tailoi'ed oui pr()cedures according to the risk assessment, The key procedures we iJtid¢rtook to detect irregularities, including fraud, during the course of the audit included., Identifying and testing journal entries and the overall accounting records, in particular those that were significant and Unl￿ual. Reviewing the financial statement disclosures dnd det¢rmining whether accounting policies kiav¢ been dppiopriately applied. Reviewiiig and challenging the assumptÈons and judgenieiits used by Inanagejnent in their signifjcant accounting estiiiiates, in particular in relation to depi'eciiitlon method8. Assessing th¢ extent of compliance, or laok of, with the relevant laws and regulations. Testiiig key revenue lines, in payti¢ular income proof in total for coinpleteness. Checlcing ihat transactions have been posted to the correct funds and reviewing any restrictions in place on those funds, to make sure they weie being operated correctly. Reviewing clurity iiicome ￿]d expenditure, to D￿ke sure that it was recorded coI'tECtly and ciit-off procedures have been applied CQiTectly. Obtsiniiig third-party confllination of material bank bdaiices. Documenting and verifying all signifi¢ant related party balances and transactions. Reviewing documentation such as the Trustee's meeting ininutes, for discussions of irregularities, incliiding fraiid. Owing to the inhereiit limitations of an audiL there is an uiuvoidable risk that we may not have detccted soine inaterial iTJisstatements iii the financial stateinents, even though we have properly planned and perforined our audit in accordance with auditing standards. The primary responsibility for the pievention and detection of irregularities and fraud rests with the Trustees. A ￿rther description of our responsibilities for th¢ audit of thc finaiicial statements is located on the Financial R¢portAng Council's website and can be found al: www.frc.org.ul