Charity Registration Number.. 1115089 Company Number . 05829719 RAIN RESCUE REPORT AND ACCOUNTS YEAR ENDED 31 MAY 2024 RAIN RESCUE HELPlnG HOMELESS CATS AnD DOGS LKYEARS WWW.RAinRESCUE.CO.UK REG CHARITY1115089
RAIN RESCUE TRUSTEES. REPORT AND ACCOUNTS YEAR ENDED 31 MAY 2024 CONTENTS Page Legal and adminislrative information Trustees, report Independent Examiner's Report 10 Statement of financial activities Balance sheet 12 Notes to th8 financial statements 13-24 Page 2
RAIN RESCUE LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MAY 2024 Full name: Rain Rescue Reglstered charlty number 111508g Reglstered company number company limited by guarantee 05829719 Reglstered offl¢e Summerfield Lodge Moat Lane Wickersley Rotherham S661DZ Directors (Trust6es)'. Andrew Gillon Kalharine Urwin - resigned 26 October 2024 Clare Gibson Julia Pearse - appointed 26 October 2024 Penny Thompson - appointed 26 October 2024 Company Secr81ary Jacquie Neilson - resigned 27 May 2024 Bankers.. CAF Bank 25 Kings Hill Ave Kings Hill West Malllng Kent ME19 4JQ The Charity Bank Limited Fosse House 182 High Street Tonbridge TN9 1BE The Co-operalive Bank Busines5 Customer Services PO Box 250 Skelmersdale WN8 6WT Independent Examiner: Angela Hayes Community Accountant 22 Brocklehurst Avenue Barnsley S70 3EE Page 3
RAIN RESCUE DIRECTORS. REPORT (INCORPORATING THE TRUSTEES" ANNUAL REPORT) YEAR ENDED 31 MAY 2024 The trustees and directors present Iheir report with the financial statements of the charity for the year ended 31 May 2024. Governing Document The charity was registered on 5th July 2006 and is constituted as a company limited by guarantee with no share capital. The liability of the members is limited to the amount each one of them underlakes lo contribute at the time the company is wound up. It is governed by a Memorandum of Association dated 24 April 2006 amended 18 August 2023. The charilable company changed ils name from Summerfields - Life Skills Ihrough Pet Care Ua Rain Rescue to Rain Rescue Ltd on 9 February 2018. The charitable company was granted an exempiion from using the word 'Limiled' on 28 Augusl 2018 and is now known as Rain Rescue. Appointment of Trustees All trusleesldirectors are appointed on a voluntary basis and do not receive any remuneration for their lime. All expenses re-imbursed are disclosed in the accounts. Organlsallon81 Structure The trustees have control of the charity and ils funds, There must not be fewer Ihan three trustees and, a person qualified and wishing to become a truste8 musl be aged 18 years or over and musl either be recommended by the Iruslees or be nominated for 818Ction by a member of the charity. Public benef it The Irusl&es have had due regard Io guidance published by Ihe Charities Commission on public benefit and believe Ihat the main objects below are for the public benefit, Objectives and Activltles for the benefit lo the public to relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain rescue homes or olher facilities for the reception, care and Ireatmenl of such animals. To promole hurnane behaviour towards animals by providing appropriate care, proleclion, treatment and securily for animals which are in need of care and attention by reason of sickness, mallreatmenl, poor circumstances or ill usage and to educate the public in malters pertaining lo animal welfare in general and the prevention of cruelty and suffering among animals. the relief of sickness and the preservation of health particularly among elderly and infirm people and those with physical, sensory or mental impairments through the provision of educalion and leisure time aclivities in the field of animal care and welfare. assisting in the treatment and care of persons suffering from mental or physcial illness of any description or in need of rehabilitation as a result of such illness, by the provision of facilities for work and recreation in the field of animal care and welfare. Page 4
RAIN RESCUE DIRECTORS. REPORT IINCORPORATING THE TRUSTEES. ANNUAL REPORTI YEAR ENDED 31 MAY 2024 OUR VISION is to see no cat or dog abandoned, mistreated or neglected in our local area. OUR MISSION we exist to Rescue and Rehome cats and dogs from and around South Yorkshire. OUR PRINCIPAL ACTIVITIES Animal "To endure that pets and owners in crisis get the help they need Community "To work with the local community to provide help and support where needed. Sustainability To build a robust and resilient organisalion that can be sustainable" A noto from the Chalr of Trustees. As Chair of Trustees, for Rain Rescue, It is with great pridè that I present our Annual Report. This report reflects not only the challenges we laced throughout the year bul also the remarkable achievements made possible through the amazing efforts of our dedicated team of staff and volunteers. Al the start of the year, we welcomed our new CEO, Trish Trish joined us wilh a wealth of experience in animal welfare, management and commercial expertise. Rain Rescue has an exciling future ahead under her leadership and I look forward lo seeing whal has been achieved in 2025. In the past year, we have continued to fulfil our mission of rescuing, rehabilitating, and rehoming animals in need whilst overGoming Significant challenges. Despite these ongoing cha118nges posed by the economic climate affecting pets owners, the amendment to the Dangerous Dogs Act, placing XL Bully types on the list, and the financial demands placed on animal welfare organisations, Rain Rescue has made a significant impact in the lives of the 334 animals we have cared for. Our volunteers and staff have been the backbone of our organisation. Their selfless dedication and countless hours of service have made an immeasurable difference. We are Incredibly grateful for their commitment and the positive impact they have had on the lives of animals and families In Rolherham and beyond. Financially, we have worked hard to ensure the sustainability of Rain Rescue and are greatly appreciative of the support provided by Batlersea Dogs and Cats home, Ihat has allowed us to improve our services and create a solid future. Through fundraising efforts. granls. and the generosity of our supporlers. we have managed to maintain our operations and even invest in new initialives to enhance our seNices Page 5
RAIN RESCUE DIRECTORS. REPORT (INCORPORATING THE TRUSTEES. ANNUAL REPORT) YEAR ENDED 31 MAY 2024 Chair's report continued Looking ahead, we are excited about the future. We plan lo implement new programs aimed at increasing communily engagement and awareness, providing veterinary care for the most in need, whilst also increasing our capacity lo care for more cals and dogs. Thank you to everyone connected lo Rain for their continued support and belief in our mission. Andy Gillon Chair Activi18s undertaken during the period Hel those in need Soulh Yorkshire is an area of high deprivation and Ihe need lor our charity has n8ver been greater. For the first half of the year the kennels were closed due to being unable lo recruit Qualified staff so rescue worked with cats only. From May we recruited a Kennel Manager and have reopened the kennels which have seen a large number of dogs coming into the centre SD far. coming from a varied source, strays surrenders and a larger number than ever before of people not being able to keep pets in rented accommodation. The cost of living is seeing far more people asking for help with food bills and veterinary help. All dogs and cats we rehome are health checked, vaccinaled, treated for fleas and worms, microchipped and neutered, as well as provided any additional Irealments. procedures, operations or lesls Ihal are deemed necessary lo give Ihem a good qualily of life. We perform on-line home checking of potential homes. have in depth conversalions with potential adopters and have adoption agreements in place. RAIN provides lifetime support for all adopters and their adopted pets, whilst also encouraging and educating owners to take 8ccounlability in being responsible for their pets wherever possible. We have been part of the Cals Protection neutering scheme ulilising our vet and vel room 185 cats have benefilted from the scheme Our Challen es The sector is needed more than ever. The number of animals being abandoned and surrendered is increasing. This is largely due lo the cost of living crisis and the amount of animals during covid that are now still coming through the sector. We are seeing many more with separation anxiety and also people surrendering when they can't find a property that will take pets. People have less money to spend and the numbers of animals not having any preventative health care has increased. Page 6
RAIN RESCUE DIRECTORS" REPORT (INCORPORATING THE TRUSTEES. ANNUAL REPORTI YEAR ENDED 31 MAY 2024 Our challen es continued In 2024 we continued to see a decline in public donations. We continue to receiv8 SUPPOrt from Baltersea, however Ihe year grant was pushed back and so il appears there is a significant drop in income in 2024. Th6 Pets at home grant which we received in 2023 was also completed in 2024. We did apply for further funding in 2023 but sadly we were unsuccessful. The end of 2024 our new CEO was appointed and as we move into 2024125 the staff team has developed with the introduction of a fundraising team. During 2023 we had to stop the intake of dogs due to the lack of trained staff. This also had an impact in the10ss of adoption f88s and donations. We were thankful lo receive the following granls within the year.. Galimor8 St8ffies - help towards staffordshire bull terriers and their fellow br88ds in nged Alarjorie Coot8 Animal Trust - a grant towards c8t neutering The Walker Trust - a grant towards the operation of our vet room Bary Green Memorial Fund - a grant towards our vel room Animal Rescue Foundation - a TNR grant Reason for entry Into Rescue Do Cats 310 101 37 13 10 12 Overall number into centre stra Death of owner Abandoned ression Born on site Ex racin re Hoardin Lack of time Movin into rented Owner homeless Movin abroad Owner ill health Owner mental health Relalionshi breakdown Social services Another centre transfer Unable lo vel cost Unable to afford care Owner is aller ic unwanted Do warden 24 hounds 16 18 14 28 13 12 Page 7
RAIN RESCUE DIRECTORS" REPORT (INCORPORATING THE TRUSTEES" ANNUAL REPORT) YEAR ENDED 31 MAY 2024 Plans for the future This year has been about recruiting for the future of Rain and working on the new strategy to secure the future of Rain Rescue in a positive way increasing our working more in the community and support where it is most needed. To fully understand the needs and develop a holistic approach to best service those needs, adapting lo a changing society and environment. Provid& quality support investing in our volunt8ering,home help and fostering services. Continuously improving our operations. Raise awareness of the benefits of rescue and rehoming. Identify and target local areas of high welfare need through evidence based research. To develop and implement outreach services and preventative care programmes. Develop an education Programme to &ngag8 new audiences Develop strong working relationships Oplimise opportunities for community relationships and partnership work with other charities. Work to our clear commercial strategy with the aim of sustainability. To develop diverse income slreams undèr pinned by a robust fundraising strategy Complete the cycle of trustee recruitment Financial RevSew The Statement of Financial Activities shows incoming resources for the year of £406,257 12023: £810,824). Total expenditure for the year is £523,57012023.' £509,644>. The SOFA is showing a deficil of £117,313 {2023: surplus £301,180) after transfers between funds of £559 (2023.. £2241. The 8allersea year grant of £158.753 was delayed until after th8 finanGial year, this has the bigg8St impact on our drop in income for this year. Al the end of 31 May 2024 the trustees d8signaled funds of £168,273. A breakdown of these funds can be found in note 14. Al the year end. the unreslricled fund balance stands al £245,682 with restricted funds of £85,104 and designated funds of £168,273 giving the total year end fund position of £499,059 {2023.' £616,372). Reserves Policy The Trustees have reviewed the charity's requirement for free reserves, ie those unrestricled funds not invested in tangible fixed asse15, designated for specific purposes or otherwise committed. The Trustees consider that the ideal level of reserves should be 3 months running costs plus any exit fees and a contingency of £20,000 which is in the region of £108,463. The figure includes any potential redundancy costs. The Trustees are of the opinion Ihat this is sufficient should the charity need to wind down. Free reserves at 31 May 2024 not invested in tangible fixed assets slands at £159,324. The reserves policy will be monitor&d annually by the Board of Trustees. Page 8
RAIN RESCUE DIRECTORS" REPORT (INCORPORATING THE TRUSTEES. ANNUAL REPORT) YEAR ENOED 31 MAY 2024 Trustees, responsibilities for the financial statement The trustees (who are also directors of Rain Rescue for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the directors to prepare financial statemenls for each financial year, which give a true and fair view of the stale of affairs of the company al the end of the year and of the surplus or deficiency for the year then ended. In preparing those financial stalemenls. the trustees are required to: select suitable 8CGounling policies and then apply them consistently observe the methods and principles in the Charities SORP 2019 IFRS102) make judgements and estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that Ihe charitable company will continue in operation The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial posilion of the charity and lo 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. Small company provlslons: This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. The trustees declare that they have approved the trustees, annual report and are signed on their behalf by.. Signed Date: Print Name: Position.. /£r& Trustee Page g
RAIN RESCUE INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 MAY 2024 I report on the accounts of the charity, which are sel out on pages 11 10 24. Responsibilities and basis of report As the charity Irustees of the Company (and also ils directors for the purposes of company law} you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Acti. Having satisfied myself that the accounts of Ihe Company are not required to be audil8d under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination ol your charity's accounls as carried out under section 145 of the Charilies Act 2011 I'lhe 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515) of Ihe 2011 Acl. Independent examlner's statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination, being a Fellow Memb8r of the Association of Accounling Technicians. I have completed my examination. I confirm that no matters have Come lo my attention in connection wilh the examination giving me cause to believe- 1. accounting records were not kepi in respect of the Company as required by section 386 of the Act., or 2. Ihe accounls 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 Ihan any requirement that the accounts give a 'true and fair, view which is not maller 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 accounting and reporting by charities applicable to charities preparing their accounts in accordance Wlth th8 Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. I have no concerns and have come across no other matters in connection with the examination to which allenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Date.. 1610112025 Angela Hayes, FMAAT Community Accounlant, 22 Brocklehurst Ave, Barnsley, S70 3EE aaLI Licensed Accountant Ang?la H8yes Is licensed and regulated by AAT unijer licence number 1006755 Page 10
RAIN RESCUE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MAY 2024 Unrestricted Restricted Funds Funds 2024 Total 2023 Total INCOMING RESOURCES Donations & Legacies Charitable Activities Fundraising & trading activities Bank interest 208,755 114,568 70,685 5,049 208,755 121,768 70,685 5,049 348,320 412,144 49,561 799 7,200 TOTAL INCOMING RESOURCES 399,057 7,200 406,257 810,824 RESOURCES EXPENDED Cost of raising funds - fundraising Cost of raising funds - trading Charitable Activities 18,183 1,685 338,589 6,991 25,174 1,685 496,711 19,049 2,945 487,650 158.122 TOTAL EXPENDED RESOURCES 358,457 165,113 523,570 509,644 Net incomelexpenditure 40,600 (157,913) {117,313) 301,180 Transfers between funds (559} 559 Net movement In funds 40,041 (157,354) (117,313) 301,180 Total funds brought forward 373,914 242,458 616,372 315,192 Total funds carried forward 413,955 85,104 499,059 616,372 The Statement of Financial Activities includes all gains and losses recognised in the year. rhe activities of Ihe charitable company are classed as continuing. Prior year comparatives by fund are detailed in the notes to the accounts. Page11
RAIN RESCUE BALANCE SHEET AS AT 31 MAY 2024 2024 2023 Notes Flxed assets Tangible fixed assels 182,470 190,770 Current assets Stock Debtors Cash al Bank and in hand Total assets 9,613 7,874 317,728 335,215 852 9,671 440,768 451,291 Liabilities Creditors - duè within one year Total liabilltles 10 118,626) 118,626) 125,6891 {25,689) Net current assets 316,589 425,602 N8t assets 499,059 616,372 Represented by: Unreslricled funds Designaled funds Restricled funds Total Charlty funds 245.682 168,273 85,104 499,059 204.756 169,158 242,458 616,372 14 12 The notes on the following pages form pari of Ihese financi81 slalemenls. For the period ending 31 st May 2024, the company is entitled lo the audit exemption und&r 477 of the Companies Act 2006. The members have not required the company to obtain an audil in accordance wilh section 476 of the Companies Act 2006. The directors acknowledge their responsibilities lor complying wilh the requirements of the Act wilh respect lo accounting r8cords and the preparation of accounts. These accounts h3ve been prepared in accordance with the provisions applicable to companies subjeGI lo Ihe small companies, regime. The financial statements were approved and sign8d by thè Board of directors.. Signed.. Print name.. Dale.. Director 2 rf/212* Page 12
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2024 1 Accounting policies Basis of preparatlon The financial statements have bean prepared in accordance with Accounting and Reporting by Charities- Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191 {Charities SORP IFRS102)l and the Companies Act 2006. The charily meets the definition of a public benefit entily under FRS102. Assets and liabilities are initially recognised at hislori¢a5 cost or transaction value unless otherwise slated in the relevant account policy notes. Incoming Resources All income is included In the Statement of Financlal Activities when the charity Is ents'lled to the income, the receipt is probable and the amount can be measured reliably. Donated services, assets and facilities are included as income at fair value where il is practical to quantify and the value can be measured reliably. A corresponding amount is recognised as expenditure or an asset as appropriate. No amounts are included for the value of services provided by volunteers which is in line with SORP (FRS1021. Income from trading activities includes income earned from fundraising events and Irading activilies lo raise funds for Ihe charily. Income is reiVed in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. Income from government and other grants is recognised al fair value when the charity has entitlement, after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met these amounts are deferred. These grants and voluntary income are included in incoming resources when these are receivable and allocated appropriately between unreslricled and restricted income depending upon reslriclions imposed. Donations and legacies are accounted for when they are receivable. Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Page 13
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS conlinued YEAR ENDED 31 MAY 2024 Stock Stock is stsled at the lower of cost and nel realisable value after making due allowance for slow and obsolete stock. Fixed assets Tangible fixed assets, with a cost exceeding £500. are capitalised and depreciated over their expecled useful lives. Depreciation is provided at the following annual rates in order to wrile off each asset over ils estimated useful life or, if held under finance lease, over the lease term, whichever is the shorter. Motor Vehicles Plant and Machinery Computer equipment Improvement to Leasehold Property In the year of aquislion, assets are depreciated for the full year. Debtors and credltors recelvablelpayabl8 wlthln one year Debtors and creditors with no slated interest rat8 and receivable or payable within one year are recorded at transaction price. Any losses arising from impairmenl are recogni5ed in expenditure, Provisions Provisions are recognised when the charity has an obligalion at the balance sheet date as a result of a past event. it is probable that an oufflow of economic benefits will be required in settlement and Ihe amount can be reliably eslimaled. 20Q/o reducing balance 20°/o reducing balance 250/0 slrai9ht line 50/0 Straight lin8 Leases Rentals payable under leases are charged against income on a straight line basis over the lease term. Golng Concern Note The financial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months following the authorising of these financial statements and consider the going concern basis appropriate, Pension costs and other post-retiremenl benefits The charity operates a defined contribution pension scheme. Conlribulions payable to the charily's pension scheme are charged to the SOFA in the period to which they relate. Page 14
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MAY 2024 Analysis of Income Unrestrtcted Restricted Funds Funds Total 2024 Total 2023 2 Donatlon5 & Legacles Donations and gift aid Donated goods Legacies 177,396 11,359 20,000 208,755 177,396 11,359 20,000 208,7SS 329,318 17,002 2,000 348.320 All income received from donations and legacies in 2023 was unrestricted. The charitable company received donated animal feed from Burns dog food at a vaSue of £4,11612023..£7,4041. During 2024 the charity also received donated staff training valued at £1,250. Page 15
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS continue YEAR ENDED 31 MAY 2024 3 Charltable Activities Unrestricted Restricted Funds Funds Total 2024 Total 2023 Adoption fees Veterinary Income 51,280 13,738 51,280 13,738 62,795 Grants contracts and donations Alice Noakes Trust Animal Defence Trust Animal Friends Insurance ADCH l Mars Food Fund Programme ADCH Cosl of Living Emergency Fund Animal Rescue Foundation Ballersea dogs & cats home 8etty Phillips Charitable Trust Blakemore Foundation Co-op Community Fund Dennis Alan Yardy Trust Edna Smylie Memorial Fund Eurovalve UK Ltd Frecheville Sheffield & DCS Gripple Foundation Hyman Winstone Foundation Jean Sainsbury Trust Majorie Coole Animal Trust Marenjan Trust Michael and Shirley Hunt Charilable Trust Persula Foundation Pets at Home Foundation Schnauzerfest The Audrey Emma Lamb Charitable Trust The Gallimore Trust The Barry Green Memorial Fund The Hobhouse Animal Trusl The Rose Animal Welfare Trust The Rushbrook Charitable Trust The Beryl Evetts & Robert Luff Animal We5fare Tr Other Small grants under £500 2,000 2,000 2.000 12,500 1,500 6,000 1,000 1,000 4,000 4,000 176,778 2,000 100 1,951 500 3,200 500 500 500 500 820 500 500 500 500 15,000 2,000 2,000 1,750 1,750 1,000 1,000 110,000 6,000 2,000 2,000 400 500 5,000 30,000 5,000 400 500 500 5,000 30,000 5.000 8,500 800 300 1,100 121,768 114,568 7,200 412,144 Total 2023 96,766 315,378 412,144 Page 16
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MAY 2024 4 Fundraising and trading activities Unrestricted Restricted Funds Funds Total 2024 Total 2023 Fundraising & Events Sponsorship Commission Trading 32,933 6.500 10.472 20,780 70,685 32.933 6,500 10,472 20.780 70,685 27,370 3,500 7.569 11,122 49,561 All income received from fundraising in 2023 was unreslricled. Analysis of Expendlturo Unrestricted Restricted Funds Funds Total 2024 Total 2023 5 Costs of generatlng funds - fundraising Fundralsing fees & membership Event fees In memory & celebration Postage costs Wages and salaries Marketingladvertising Equipment, supplies & consumab18S 7,301 7,301 9,345 108 397 4,788 283 4,250 283 4,250 6,022 6,047 1,271 25,174 6,022 6,047 302 18,183 3,607 803 19,049 969 6,991 All expenditure on fundraising during 2023 was unrestricted. Unrestricted Rèstricted Funds Funds Total 2024 Total 2023 5 Costs of generatlng funds - tradlng Equipment, supplies & consumables 1,685 1,685 1,685 1,685 2,945 2,945 All expenditure on trading during 2023 was unrestricted. Page 17
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MAY 2024 Unrestricted Restricted Funds Funds Total 2024 Total 2023 5 Expendlture on charitable a¢tivitles Salary costs Freelancelsessional staff Staff travel and training Animal Training Bank & processing charges Insurance Volunteer expenses Rent & Rates Utilities Vel fe8s. medication and f88d Vel room expenses Waste disposal Legal & professional fees Consultancy fees ICT costs including database Telephone and internet Printing, postage & stationery Maintenance Membership & subscriptions Govemance costs Clothing Equipment, supplies & consum8bles Website Recruitrnent CCTV surveilance Molor exp8nses Deprecialion Losslgain on disposal of asset Other expenditure 176.464 26,015 3,955 84.321 40,827 260,785 66,842 3,955 221,460 36,961 2,677 5,520 3,143 3,754 1,270 18,350 13.686 84,680 6,423 1,322 6,640 7,607 6,311 1,841 53 27,464 4.515 668 908 6,738 59 164 536 6,116 19,561 17981 20 487,650 4,384 4,725 118 18,350 9,364 23,749 16,425 1,375 9,536 850 869 1,533 124 11,995 1,855 13 809 6,423 4,384 4,725 118 18,350 11.423 25,942 17,333 1,375 9,536 16,050 869 1,533 124 11,995 1,855 13 809 6,423 2.059 2.193 908 15,200 195 916 2,836 12,984 1,882 845 338,589 7.442 7,637 916 2,836 18.156 1,882 845 496.711 5,172 158,122 Total 2023 380,552 107,098 487,650 Page 18
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MAY 2024 Total 2024 Total 2023 6 Staff Costs Salaries Employers national insurance Employers allowance Employer pension contributions Redundancy costs 246,735 20,744 (5,705) 5,033 204,654 17,238 (4,581 } 4.149 266,807 221,460 No employee received emoluments of more than £60,000 {2023 none). The average number of employees during the year was 1112023.. 11.51. The organisation was supported by a total of 57 Volunteers through the year (2023.. 57). 7 Trustees and key management remuneration, benefits and expenses There was no trustee remuneration, benefits or expenses during the period. 12023.. none). 8 Tanglble fixed assets Plant & Machinery Motor Vehicles Office Leasehold & Equipment property Total Cost at 1 June 2023 Additions Disposals at 31 May 2024 117.586 15,125 11,590 121,121 19,712 2,955 175,853 7,650 316,106 22,775 19,090 319,791 7,500 12,212 2,955 183,503 Depreciation at 1 June 2023 Charge for the year Disposal at 31 May 2024 81,564 8,846 4,671 85.739 11,151 512 1,500 10,163 2,955 29,666 8,798 125,336 18,156 6,171 137.321 2,955 38,464 Net book value 31 May 2024 35,382 2,049 145,039 182,470 31 May 2023 36,022 8,561 146,187 190,770 Page 19
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 MAY 2024 9 Debtors 2024 2023 Accounts receivable Prepayments and accrued income VAT refund due 2,201 4,214 1.459 7,874 719 6,700 2,252 9,671 10 Creditors 2024 2023 Accruals and deferred income Amounts in respect of taxation and social security Accounts payable 3,621 3,625 11,380 18.626 2,411 4,576 18.702 25,689 11 Independent examinallon and accountancy servlces During the period, the cost of the independent examination and accountancy services was £1,55012023.' £1,950). P8ge 20
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS ¢ontinu8d YEAR ENDED 31 MAY 2024 12 Movement In funds 2024 Openlng Ineomlng balance res¢urc¢s R¢sourcgs Transfors Closing oxpended balance Betty Phillip5 Charitable Trust The Gallimore Trust Majorie Coole Animal Trust Jean Sainsbury Trust Animal D8f8nce Trust Batiersea dogs & cats home- Hol Bodies BallerEea dogs & cal home.. Cal ISO Balllersea dogs & Gal home Pels al Home Foundation ADCH- Cost of Living emergency Fund The Beryl Evells & Robert Luff Animal Wallaro Trust The Walker 597 Animal Tfust Animal Rescue Foundation Majorie Coole Animal Trust.. Cal neutering project The Barry Green Memorial Fund 2,098 11791 210 4,758 9,000 4,438 6,296 119.390 90.895 2,059 3,494 419 1,679 221 168 4.494 8,500 4.149 5,946 4.121 55,827 400 42 264 500 370 350 115.269 35,527 2,059 3.495 308 4,000 2,000 510 165.113 81 459 300 4,000 2,000 500 7,200 10 559 242,458 85,104 Items marked with the M8jorie Coote Animal Trust , 8ety Phillips Charitable Trust, Anlmal Oelence Trust, Jean Sainsbury Trust, Ballersea dogs and cal home and Pets al Home r8presenls Ihe fixed asset fund, the remaining balance will be used lo writè down th* value of value of over the useful life. Tran51e The transfer In from unrestricted funds into the Pets al Home grant 15 to cover the additional expenditu o¢curred on revenue during the year. The remaining balan¢& of Ihe fund will be depreciated ovar sts useful life. 2023 Openlng Incomlng Résources fransfers Closlng balanc& resources expénded balance 8eÈly Phillips Charitable Ttyst The Gallimor8 Trust Majorie Coote Animal Trust J8an S8insbury Trust Jean Sainsbury frust Pedigree Foundalion Snip and chip A17imal Defence Trust B811ers8a dogs & cals home.. Hol 8odies Ballers98 dogs & c81 home.. Cel ISO Batttersea dogs & cat home Rolherh8m Rescue Rangers Animal Friend Insurance Pels at Home Foundalion ADCH- Cost of Living emergency Fund ADCH / Mars Food Fund Pmgramme Blakemore Foundation Schnaiizerfesl The Beryl Evelts & Robert Luff Animal Welfare frust 2,622 84 262 5,022 524 763 52 264 6,003 1,103 300 500 702 350 57,388 1,011 2.362 19,705 3,941 1,567 134 6,022 5,006 107,098 2,098 (179) 210 4, 758 500 6.000 l.Q53 246 9,500 5, 140 6,646 50 54 9,000 4,438 6,296 119.390 7 76. 778 1,000 2,358 170,000 6.000 1,500 loo 6.000 8,500 315,378 90.895 2,059 67 34 22 3,494 245 242,459 33,933 Page 21
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MAY 2024 13 Movement in funds Gallimore Trust A grant to help Staffordshie Bull Terriers and their fellow breeds in need, Jean Sainsbu Trust A grant given lowards vel fees. Battersea do s & cal home This is an organisalional development project, aimed at enabling Rain Rescue lo build Ih8ir internal infraslruGlure. resilience and sustainability. Funds will primarily be allocateol to salaries, recruitment costs and consultancy fees. Over the three-year period. Rain Rescue will recruit and onboard staff and undertake other activities lo strengthen the organisation such as reviewing policiès and building the capacity of the board. Rain rescue will also receive bespoke on-sile training from Ihe Battersea Academy. Collectively, these activilies will enable the organisation lo impact more dogs and cals now in the future. Pets al home Foundation A grant given for the filout of onsite veterinary clinic and the first 12 months of veterinary staffing costs. ADCH - cosl of livin The purpose of the grant is to help with short-term financial difficulties as a result of the cost of living crisis. Th8 88r l Evetts & Robert Luff Animal Welfare Trust Two grants in response lo our appeal lo helo with veterinary fees. The Walker 597 Animal Trust Grant given towards the operation of the onsite vet room. Animal Rescue Foundation Cal Irap and neuter project. Ma'orie Coot Anima Trust Grant given towards the costs of Gat neutering. The Bar Green Memorial Fund Grant given towards the cost of vet fees. Page 22
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 MAY 2024 Opentng balance Incoming Resources Transfers resources expended Closing balance 14 Oeslgnated funds Office portacabin Site deposit 18,229 150,929 169.158 885 17.344 150,929 168.273 885 Opening Incomlng Resources Transfers Closing balance resources expended balance Office portacabin Staffing/salary costs Vet room Sile deposit 19.115 60. 929 30, 000 886 18,229 (60,929) (30,000) 150,929 150,929 60.000 169, 758 110,044 886 The Office portacabin was purchased during the year and capitalised. The balance will be depreciated over the useful life of the building. The Slaffinglsalary costs and vet room, previously designated by the trustees has been transferred into the designated fund towards the purchase of the site. 15 Financial commitments At the year end, the charity had annual commilments under non-cancellable operating leases, as set oul below.. The operating lease contains a 5 year break clause, the next break date is 2029. 2024 2023 Within one year Within two to five years Wilhin five to ten years 19,800 20,196 22,216 62,212 18,000 19,800 21,780 59,580 16 Ultimate Controlling Party The charity is ullima181y controlled by ils trustees. No individual Iruslee has overall conlrol. 17 Related party transactlons During the year the charitable company paid rental payments to Mrs J Neilson (Company Secretary) an employee and her spouse Mr S Neilson also an employee for the use of buildings and Sand of £18,000 (2023.. £18,000}. Mrs J Neilson left the charitable company on 31 May 2024 and her spouse left the charitable company on 21 May 2024. There were no other related party Iransaclions. Page 23
RAIN RESCUE NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MAY 2024 18 Analysis of net assets between funds 2024 Total funds Unrestrict8d funds Restrlcted funds Deslgnat@d funds Fixed assets Current assets Current Liabililes 86,358 171,900 12,576 245,682 81,063 10,091 6,050) 85,104 15,049 153.224 182,470 335,215 18,626 168,273 499,059 Prior year 2023 Total funds Unrestricted Restricted funds funds Designated funds Fixed 8SS8ts Current assels Current Liabilites 88,328 133,934 17,506 204, 756 86, 508 164, 133 8,183 242,458 15,934 153,224 799, 770 451,297 25,689 769,758 616,372 Page 24