Company Number: 04806901 Charily Number: 1104787 Animal Kraekers Limited (By Guarantee) Unaudited Finaneial Statements For the Year Ended 31 August 2024
Animal Krackers Limited (By Guarantee) Unaudited FinanciAI Statements Year Ended 31 August 2024 Contents Pages Legal and administrative inforn)ation Report of the trustees 2to4 Independent examiner's report to the trustees Unaudited ststement of financial activities Unaudited stateJnent of financial position Notes to the unaudited flnancial statements 8t012
Animal Krackers Limited {By Guarantee) Legal and administrative inforniation Th¢ Board of Directors Andrea Parkin lan R4)bert Williams (Resigned 0510212025) Heather Fambely Susan Hardy Heather Halkier Sandra Johnson Natalie Ann Moan (Appointed 18102J2025} Company Secretary Susan Hardy Registered Offiee 39 Windsor Teace Grangetown Sunderland SR2 9QF Independent Examiner Alison Henshaw FCCA Torgersens East Suite, Ground Floor Avalon House St Catherine's Court Sunderland SR5 3XJ Bankers HSBC Bank plc Unit 49 - 51 The Bridges Shopping Centre Market Square Sunderland SRI 3LE Santander UK plc Bridle Road Bootle Merseyside L30 4GB
Animal Krackers Limited (By Guarantee) The Trustees, Report {Incorporating The Director's Report) Year Ended 31 August 2024 The trustees, who are also directors for the purposes ofthe Companies Act, have pleasure in presenting their report and the unaudited fmancial statements of the charitable company for the year ended 31 August 2024. Administration delaS15 Animal Krackers Limited is a registered charity (No. 1104787) and is a company limited by guarantee (Company No. 04806901). The principal address and registered office of the charitable company is.. 39 Windsor Teare Grangetown Sunderland SR2 9QF The trustecs who served the charitable company during the year were: Andrea Parkin Ian Robert Williams (Resigned 0510212025) H¢ather Famb¢ly Susan Hardy Heather Halkier Sandra Johnson Natali¢ Ann Moan (Appointed 1810212025) Stru¢tur4 governance and management Animal Krackers Limited (by Guarantee), is a charitable, not for profit organisation, set up to relieve the suffering of animals in need of care and attention. It is governed by provisions of its Memorandum and Articles of Association. Animal Krackers Limited (by Guarantee) has a Board of Management who are responsible for the strategic direction and policy of the charitable company. At present the committee has six members from a variety of backgrounds relevant to the WOTk of the charitable company. The directors of the charitable company are also trustees for the pUoseS of charity law and under the charitable company's Articles are known as Members of the Board of Management. The trustees are appolnted by the Members of the charitable company at the annual generdl meeting. Except for the fwst meeting when all the trustees were required to stand for re-appointment. one third of the conllnittee must stand for re-appointment every annual meeting. Reserves policy Th¢ management committee have established a policy whereby the unrestricted funds, not committed or invested in tangible fixed assets. held 8t the charity. should be at least 12 months of the resources expended. At this level. the management committee feel that they would be able to continue the cuent activities in the event of a significant drop in funding. It would obviously be necessary to consider how the funding would be replaced, or activities changed. Risk analysis The trustees of the charitable company have conducted their own review of the major risks to which the charitable company is exposed and systems have beeT] established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent delivery for all operational aspects of the charitable company. These procedures are periodically reviewed in order to ensure that they still meet the needs of the charitable company. Objects and activities The object of the charitable company, which has been accepted &s a charitable object by the Charity Commissioners is to build a sanctuary for animals, and for the benefLt of the public, to relieve the suffering of animals in need of Care and attention and to advance the education of the public in matters pertaining io an1] welfare in general.
Animal Krackers Limited (By Guarantee) The Trustees, Report Oneoryorating The Director's Report) Yegdr Ended 31 August 2024 The charitable company meets its objectives by providing a number of services. providing grdnts, donations, funding, material, and any other fonn of support as the trustees may from time to time deterniine. Grants and donations are made only to other organisalions with similar objects or directly to veterinary Surgeons when made on behalf of a particular animal. Public benefit statement The trustees have had regard to the Chariti¢s Commission guidance on their legal duty on public benefit. and are satisfjed that the charitable company delivers public benefit, and due regard is paid to the evidence on public benefit when deciding on what new projects the charity should undertake. Achievements and performance The charity's main source of income continued to be generated by its activities through a shop. The shop was run by volunt¢ers throughout the year who received no remuneration. At the year end th¢ charity has accumulated general reserves in excess of £301,000. FinaD¢ial Review The whole of the charitable company's income h&s been applied to the principal activity of the charitable company. Shop and car boot sales for the year amounted to £33,950. The charity also received unrestricted donations of £42,839, interest amounting to £2,611. The total expenditure over the year amounted to £82,353. This therefore reduced net funds durlng the year by £2,953. Plans for the future 2024ll025 will see the continuance of the charitable company's cutrent projects including supporting people with vet bills and kennel wsts. Re5pon5ibilities of Ihe truslees The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees ti) prepare unaudited financial statements for each flnancial year. Under that law the trustees have elected to prepare the unaudited financial statements in accordan¢¢ with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the unaudited financial statements unless they are satisfied that they give a trne and fair view of the state of affairs of the company and of the incoming and outgoing resources of the charitable company for that period. In preparing those unaudited financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. prepare the unaudited financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue its activities. The trustees are responsible for keeping adequate accounting records that are suificient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the fmancial position of the charitable company and enable them to ensure that the unaudited fmancial 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 defection of fraud and other iegulaTIties.
Animal Krackers Limited (By Guarantee) The Trustees, Report Uncoryorating The Dircetor's Report) Year Ended 31 August 2024 Exemption statement This report has been prepaTed in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. Signed by order of the board: Susan Hardy Trustee Date: 2trlcs12S
Independent Examiner's Report to the Trustees of Animal Krackers Limited (By Guarantee) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024. Re$ponslbllilie$ and basis of report As the charity's trnstees of the Company (and also its directo for the pUoseS of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.). Having satisfied Tnyself that the accounts of the Company are not required to be audited under Part 16 of the 2(M16 Acl and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 201 l Act.). In carrying out my examination I have lollowed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examiner's statement I have Completed my examirlation. I confllin that no matt¢rs have come to my attention in connection with the examination giving m¢ cause to believe". l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounls give a 'true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for aOUnting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be thawn in this report in order to enable a proper understanding of the accounts to be reached. Alison Henshaw FCCA Torgersens Chartered Accountants East Suit¢, Ground Floor Avalon House St Catherine's Court Sunderland SR5 3XJ Date: >&lcE12S
Animal Krackers Limited (By Guarantee) Unaudited Statement of Financial Activities Year Ended 31 August 2024 Income and Expenditure Unrestricted Funds Restricted Funds Total 2024 Total 2023 Notes Incoming Resources Donations and Legacies: Donations Other Trading Activities: Charity shop and car boot sales Income from Investments.. Interest receivable Other operating inwme 42,839 42,839 33,152 33,950 33,950 40,061 2,611 2,611 1,458 430 Total Incoming Resources 79400 75 101 Resources Expended Expenditure on Charitable Activities: Support costs Management and administration costs Animal welfare Grants paid 13,021 2,256 43,581 23,495 13,021 11,571 2.256 2,549 43,581 33,726 23.495 21,124 Total Resources Expended 82 353 68 970 Net (Outgoing)Ilncoming Resouree5 before transfers (2,953) (2,953) 6,131 Gr055 transfers between funds Net Movement in Funds (2,953) (2,953) 6,131 Fund Balance Brought Forward at I September 2023 384,722 384,722 378,591 Fund Balance Carried Forward at 31 August 2024 The notes on pages 8 to 12 form part of these unaudited financial statemenls.
Animal Krackers Limited (By Guarantee) Unaudited Statement of Financial Position as at 31 August 2024 Note 2024 2023 Fixed Assets Tangible assets Current Assets Debtors Cash at bank and in hand io 80,620 83,133 12 3,689 302,641 4,068 302,745 306,330 306,813 Creditors: amounts falling due within one year 13 (5.181) {5,224} Net Current Assets 301,149 301,589 Net As5¢ts 381,769 384,722 Reserves Unrestricted funds 15 381,769 384,722 Members, Funds 381,769 384,722 For the year ended 31 August 2024 the charity was entitled to exemption froin audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities. The members have not required the company to obtain an audil of its fjnancial statements for the year in question in accordance with section 476- The directors acknowledge their responsibililies for Complying with the requirements of the Act with respect to accounting records and the preparntion of fmancial stafrments. These financial statements have been prepared in acwrdance with the provisions applicable to compani¢s subject to the small companies, regime, These fmancial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by: Andrea Parkin Trustee Company number 04806901 Th¢ notes on pages 8 to 12 form part of these unaudited financial statements.
Animal Krackers Limited (By Guarantee) Notes to the Unaudited Financial Statements Year Ended 31 August 2024 Aecounting Policies Basis ofAccounllng These unaudited financial statements have been prepared under the historical cost convention and in accordance with: i) the Siatement of Recommended Practice: Accounting reporting by Charities pr¢paring their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of treland (FRS 102) (Charities SORP). ii) the fmancial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102). iii) the Charities Act 2011 The unaudited financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these unaudiled financial stst¢ments are rounded to the nearest £. Jttcoming resources All income is recognised once the charity has entitlement of the income, il is probable that the income will be received and the amount of income receivable can be measured reliably. Donations and grants are recognised when the Trust has been notified in writing of both the amounl and settlement date. In the event that a donation is subject to conditions ihat require a level of perforniance before the charity is entitled to the funds. the income is deferred and not recognised until either those Conditions are fully met, or ihe fulfilment of those conditions is wholly within the control of the charity and il is probable that those conditions will be fulfilled in the rewrting period. Charity shop sales are accounted for in the year in which the donated goods are sold. The g(KJds are valued at their sale proceeds. Interest on funds held on deposit is included when receivable and the amount can be measured Teliably by the charity. this is nornially upon notification of ihe interest paid or payable by the bank. Resources pended All expenditure is account for on an accruals basis when the liability is inCued. Going Concern There are no malerial uncertainties regarding the charity's ability to continue &$ a going concern. Grontspayable Grants payable are in line with charitable company's objects and activities. Gramts and donations are made only to other organisations with similar objects or directly to veterinary surgeons when made on behalf of a particular animal. Grants are charged in the year ihe trnstees authorlse payftnent. Flred assels All fixed &ssels ar¢ initially recorded at cost. Fixed assets are slaled at C05t less arKumulated depreciation.
Animal Krackers Limited (By Guarantee) Notes to the Unaudited Financial Statements Year Ended 31 August 2024 Aeeounting Policies (eonlinued) Depreciation Depreciation is calculated so as to write off the cost of an &sset. less its estimated residual value, over the useful economic life of that asset as follows: Land and buildings Fixtures and fittings Computer equipment Motor vehiclcs 2010 Strnight line I 00/0 straight line 33 1130/0 slrdight line 200/0 straight line FundAccounling Funds held by the charitable company are either: Unreslricled geneyalfunds - these are ndS which can b¢ u5¢d in accordance with the charitable objects at the discretion of the trustees. Designatedfynds - these are funds set aside by the trnstees out of unrestricted general funds for specific future purposes or projects. Restridedfynds- these ar¢ funds that can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor OT when funds are rdised for particular restricted purpK*ses. Support costs Total Unrestricted Total 2023 Unrestrieted Restricted 2024 Sundries Light, heat and water Repairs and renewals Insurdnce Rates Depreciation Telephone and internet Computer costs Printin& postage & station¢ry Molor and trdvel expenses Bank charges 319 3,090 1,753 976 58 2,621 655 245 159 2.828 317 319 3,090 1,753 976 58 2,621 655 245 159 2.828 317 553 908 908 130 2,535 155 240 289 2,064 343 Management and administration costs Total Unrestricted Total 2023 Unrestricted Restricted 2024 Accountancy Professional fees 2,135 121 2.135 121 2,333 216
Animal Krackers Limited (By Guarantee) Notes to the Unaudited Financial Statements Year ellded 31 August 2024 Animal Welfore Unrestricted Total 2023 Total 2024 Unrestrieted Restrfieted Boarding kennels and cattery 43,581 43,581 33,726 Grants paid Unrestrleted Total 2023 Total 2024 Unrestrieted Restricted Veterinary fees 23,495 23,495 21.124 Wages & Salaries The shop was run by volunteers throughout the year who received no remuneration duiing the CUent and previous year. Trustees, Remuneration and Key Management Personnel The trustees and Key Management Personnel received no remuneration or expenses during the current and previous year. Related party transaetion There are no related party transactions during the cuffent or previous year. Corporation tsx The charitable company is exempt from t&xation under Section 505 of the Income and Corporation Taxes Act 1988. 10. Tangible Fixed Assets Fixtures, riltings & Freehold land equipment & buildings Tolal Cost At I September 2023 Additions DisEx)sals 8,441 108 100,352 108,793 108 At 31 August 2024 Depreciation At I September 2023 Charge for year Depreciation on disposal 8,549 100,352 108,901 4,516 614 21,144 2,007 25,660 2,621 At 31 August 2024 1¥4ct Book Value At 31 August 2024 Al 31 August 2023 5,130 23,151 28,281 3,419 77,201 80,620 3,925 79,208 83.133 io-
Animal Krackers Limited (By Guarantee) Iyotes to the Unaudited Financial Statements Year Ended 31 August 2024 11. Stock Stock of donated goods valued at £nil at the balance sheet date has an estimated net realisable value of £nil. 12. Debtors 2024 2023 VAT Prepayments 2,295 1,394 2,857 3,689 4,068 13. Creditors: amounts falling due within one year 2024 2023 Other creditors 5,181 5,224 5,181 5,224 14. Analysis of net assets between fuDd5 Restricted Reserves GenerAI Designated Totsl Funds Reserves Reserves 2024 Tangible fixed assets Current assets Current liabilities 80.620 80,620 306.330 (5,181) 381,769 306,330 (5.181) Net assets at 31 August 2024 301,149 80,620 Analysis of net assets between funds- prior year Restricted Reserves General Designated Total Funds Reserves Reserves 2023 Tangible fjxed assets Current assets Current liabilities 83,133 83,133 306,813 (5.224) 384,722 306,813 (5,224) Net assets at 31 August 2023 301,589 83,133 li
Animal Krackers Limited (By Guarantee) Notes to the Unaudited Financial Statements Year Ended 31 August 2024 15. Re5erYes Balance @ 1.923 Balanee @31.8.24 Income Expenditure Transfers Unrestrieted reserves D¢signated reserves Capital fund General funds Accumulated sury)lus 83,133 (2,621) 108 80,620 301,589 79.400 (79,732) (108) 301,149 Total unrestricted funds 384,722 79.400 (82,353) 381,769 Restricted Reserves Balance @ 1.9.22 Balance @ 31.8.23 Ineome Expenditure Transfers Unrestricted reseryes Designated reserves Capital fund General funds Accumulated surplus 85,377 (2,535) 291 83,133 293,214 75,101 (66,435) (291) 301,589 Total unrestricted funds 378,591 75,101 (68,970) 384,722 Restricted Reserves The Capital Fund repre5ent5 the net book value of tallgible fixed assets owned by the Chitable company. The fund is charged with depTeciation on an annual basis. The Accumulaled Surplus is available for the charitable company to use for the purposes of the charitable company without r¢5triction. 16. Company Limil¢d By Cuarantee The charitable company is limited by guarantee in that every member undertakes to contribute such amounts as may be required in the event of the charitable company being wound-up, for the payments of the debts, liabilities and the cost of winding up not exceeding £1 per member. 12-