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← Rain Rescue

2025-05-31-accounts

Charity Registration Number: 1115089 Company Number : 05829719

RAIN RESCUE

REPORT AND ACCOUNTS

YEAR ENDED 31 MAY 2025

RAIN RESCUE

TRUSTEES' REPORT AND ACCOUNTS

YEAR ENDED 31 MAY 2025

CONTENTS

Page
Legal and administrative information 3
Trustees' report 4 - 10
Independent Examiner's Report 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 26

2

RAIN RESCUE

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MAY 2025

Full name: Rain Rescue Registered charity number 1115089 Registered company number 05829719 company limited by guarantee Registered office Summerfield Lodge Moat Lane Wickersley Rotherham S66 1DZ Directors (Trustees): Clare Gibson - Chair from 26 October 2024 Andrew Gillon - resigned 1 January 2025 Julia Pearse - appointed 26 October 2024 Penelope Thompson - appointed 26 October 2024 Roxanne Kirton - appointed 28 August 2025 Company Secretary Patricia Spargo - appointed 5 June 2025 Bankers: CAF Bank The Charity Bank Limited 25 Kings Hill Ave Fosse House Kings Hill 182 High Street West Malling Tonbridge Kent TN9 1BE ME19 4JQ The Co-operative Bank Business Customer Services PO Box 250 Skelmersdale WN8 6WT Independent Examiner: Faye Hazlehurst Community Accountant FH Accountancy Services Anston Sheffield S25 4JU

3

RAIN RESCUE DIRECTORSREPORT (INCORPORATING THE TRUSTEES ANNUAL REPORT) YEAR ENDED 31 MAY 2025

The trustees and directors present their report with the financial statements of the charity for the year ended 31 May 2025.

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 undertakes to 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 charitable company changed its name from Summerfields - Life Skills through Pet Care t/a Rain Rescue to Rain Rescue Ltd on 9 February 2018. The charitable company was granted an exemption from using the word 'Limited' on 28 August 2018 and is now known as Rain Rescue.

Appointment of Trustees

All trustees/directors are appointed on a voluntary basis and do not receive any remuneration for their time. All expenses re-imbursed are disclosed in the accounts.

Organisational Structure

The trustees have control of the charity and its funds. There must not be fewer than three trustees and, a person qualified and wishing to become a trustee must be aged 18 years or over and must either be recommended by the trustees or be nominated for election by a member of the charity.

Public benefit

The trustees have had due regard to guidance published by the Charities Commission on public benefit and believe that the main objects below are for the public benefit.

Objectives and Activities

4

RAIN RESCUE DIRECTORSREPORT (INCORPORATING THE TRUSTEES ANNUAL REPORT)

YEAR ENDED 31 MAY 2025

OUR VISION

A future where every pet has a home where they are loved and cared for in a society where people embrace the value of animal welfare.

OUR MISSION

To care for those most vulnerable, to promote animal welfare in our community, to reduce the number of pets needing help by promotion of responsible ownership, education and support.

OUR VALUES

Responsible - shared passion for the best outcomes

Adaptable - to be open and honest with everything that we do showing owners, members of the public, staff and volunteers mutual respect

Innovative - we actively seek to tackle the root cause and provide solutions.

Non judgemental - recognising without judgement the need and support for every owner

OUR PRINCIPAL ACTIVITIES

OUR STRATEGY

Animal

"To ensure 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 organisation that can be sustainable"

A note from the Chair of Trustees'

As Chair of Trustees for Rain Rescue, it is my privilege to reflect on another remarkable year for our charity as part of our Annual Report.

2024/25 has been a year of both challenge and achievement. Across the charity sector, pressures on funding, resources and the ever rising number of animals in need has tested us all. Yet, through the commitment of each of our dedicated team of employees, volunteers, supporters and partners, Rain Rescue has continued to provide safety, shelter and second chances to hundreds of cats and dogs who might otherwise have had none.

I am immensely proud of the progress we have made this year. From strengthening our rehoming services and increasing our community outreach, to ensuring that every animal in our care receives the veterinary care and compassion they deserve, our work has remained true to the Rain Rescue mission and values.

5

RAIN RESCUE

DIRECTORSREPORT (INCORPORATING THE TRUSTEES ANNUAL REPORT)

YEAR ENDED 31 MAY 2025

Chair's report continued

This year has been one focused on sustainability. We know that for Rain Rescue to thrive long into the future, we must continue to strengthen our foundations. That means diversifying our income streams, investing in our people and making choices that protect not just the animals in our care today, but also those who will need us tomorrow. We continue to be greatly appreciative of the support provided by Battersea Dogs and Cats home, which has continued to allow us to improve our services and focus on ensuring a solid future.

remain a trusted voice for animal welfare in the years ahead.

None of this would be possible without a dedicated team and generosity of those who support us. To our staff, volunteers, donors, adopters and friends of Rain Rescue - thank you! You continue to be at the heart of every wagging tail and happy ending we create.

As we look to the future and the year ahead, there is still so much to do. The demand for our services continues to grow, we must remain resilient, innovative and ambitious in finding ways to meet the need. I am confident we will rise to this challenge and continue to change lives, both animal and human, for many years to come.

On behalf of the Board of Trustees, thank you for standing with us and believing in a brighter future for the animals who need us most.

Clare Gibson, Chair

ACTIVITIES UNDERTAKEN DURING THE PERIOD

Helping those in need

We are in an area of high deprivation and the need for our charity has never been greater.

The last twelve months has seen a large number of dogs and cats coming into care through owner replenishment either because of lack of funds, behavioural issues, lack of housing willing to take pets or increased veterinary costs.

The cost of living is seeing far more people asking for help and with this in mind, we support a couple of local food banks with pet food and supplies and veterinary help where we can.

All dogs and cats we rehome are health checked, vaccinated, treated for fleas and worms, microchipped and neutered, as well as providing any additional treatments, procedures, operations or tests that are deemed necessary to give them a good quality of life. We continue to support when animals are rehomed. We perform on-line home checking of potential homes, have in depth conversations with potential adopters and have adoption agreements in place. RAIN provides a lifetime support for all adopters and their adopted pets, whilst also encouraging and educating owners to take accountability in being responsible for their pets wherever possible.

We have developed a foster programme to help move the most vulnerable or long stay animals out of a kennel/ cattery environment to give them the best possible rehabilitation and journey through the centre.

6

RAIN RESCUE

DIRECTORSREPORT (INCORPORATING THE TRUSTEES ANNUAL REPORT)

YEAR ENDED 31 MAY 2025

Helping those in need continued

We have invested in staff training to upskill our staff to help with the issues facing our community - especially with industry standard dog training qualifications and have invested in our volunteers recruiting a volunteer coordinator.

We have been part of the Cats Protection (CP) neutering scheme although this scheme was paused by CP for most of this year, utilising our vet and vet room 8 cats have benefitted from the scheme.

Our challenges

The sector is needed more than ever. The number of animals being abandoned and surrendered is increasing. This is largely due to the cost-of-living crisis and the amount of animals with behaviour issues coming through the sector. We are seeing many more with separation anxiety and people are 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.

There is an increase with animals coming into the centre with infectious and or contagious diseases resulting in increased veterinary costs and often longer length of stay within the charity.

Donations have steadied and we have recruited to our fundraising team to have a greater presence in the community.

Developing a supporter journey so all supporters feel valued and engaged with the work Rain does.

We have also welcomed corporate groups into the charity and have seen great support and uptake for this.

Had some strong initial conversations regarding Charity to Charity work and support.

We have continued to receive support from Battersea.

We were thankful to receive the following grants within the year:

The Animal Defence Trust The Gallimore Trust Petplan Charitable Trust Audrey Emma Lamb Charitable Trust The Walker 597 Animal Trust The Jean Sainsbury Animal Welfare Trust Jackson Jackpot Ltd The Rose Animal Welfare Trust Rootes Charity Trust Marenjan Trust Dryens Mrs Anne Haggart Rushbrook The Ostacchini Family Charitable Trust

7

RAIN RESCUE

DIRECTORSREPORT (INCORPORATING THE TRUSTEES ANNUAL REPORT)

YEAR ENDED 31 MAY 2025

Reason for entry into Rescue

==> picture [298 x 349] intentionally omitted <==

----- Start of picture text -----
Dogs Cats
Overall number into centre 99 216
Stray 0 63
Death of owner 2 10
Abandoned 0 15
Aggression 1 3
Born on site 8 16
Cruelty 1 0
Hoarding 0 0
Lack of time 4 6
Moving into rented 4 3
Owner homeless 1 7
Moving abroad 4 0
Owner ill health 10 5
Owner mental health 4 3
Relationship breakdown 9 0
Social services 0 5
Domestic Abuse 0 11
Another centre transfer 0 0
Unable to pay vet cost 0 3
Unable to afford care 0 16
Owner is allergic 2 6
unwanted 6 9
Dog warden 3 0
Behavioural 3 1
Charity to Charity 37 34
----- End of picture text -----

8

RAIN RESCUE

DIRECTORSREPORT (INCORPORATING THE TRUSTEES ANNUAL REPORT)

YEAR ENDED 31 MAY 2025

PLANS FOR THE FUTURE

This year has seen us recruit and support staff for the future of Rain and develop the new strategy to secure the future of Rain Rescue in a positive way increasing reach in the community and support where it is most needed.

==> picture [430 x 137] intentionally omitted <==

Financial Review

The Statement of Financial Activities shows incoming resources for the year of £879,410 (2024: £406,257). Total expenditure for the year is £549,094 (2024: £523,570). The SOFA is showing a surplus of £330,315 (2024: deficit £117,313).

The Battersea grant amounts for both year two and three have been received during this financial year, the surplus on this restricted fund will be carried forward into the next financial year.

At the end of 31 May 2025 the trustees designated funds of £167,388. A breakdown of these funds can be found in note 15.

At the year end, the unrestricted fund balance stands at £405,322 with restricted funds of £255,664 and designated funds of £168,388 giving the total year end fund position of £829,374 (2024: £499,059).

The charity's policy on reserves

The Trustees have reviewed the charity's requirement for free reserves, ie those unrestricted funds not invested in tangible fixed assets, designated for specific purposes or otherwise committed.

The Board of Trustees considers a target amount of free reserves to be set at 3 months of current expenditure. Having reserves will enable the Charity to operate in the short term and to satisfy legal obligations in the event of the end of funding, a major reduction in funding or a delay in funding. Reserves can also be drawn upon in an emergency to take advantage of unexpected opportunities.

If difficulties were to arise, it has been calculated that reserves of approximately £138,000 would be required to continue running in the present form for 3 months. An additional amount of approximately £50,000 would be required for redundancy and other costs in the event of winding up.

Free reserves at 31 May 2025 not invested in tangible fixed assets stands at £320,762. The Board are looking to designate part of these free reserves for the new site purchase.

The reserves policy is monitored annually by the Board of Trustees.

9

RAIN RESCUE

DIRECTORS’ REPORT (INCORPORATING THE TRUSTEES’ ANNUAL REPORT)

YEAR ENDED 31 MAY 2025

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 Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company at the end of the year and of the surplus or deficiency for the year then ended.

In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the 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 provisions:

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 OM bs or) PrintName: C2£*nZe GyGSer/ Position: Trustee

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----- Start of picture text -----
Date: _2y-f9-26¢ .
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10

RAIN RESCUE

INDEPENDENT EXAMINER'S REPORT

YEAR ENDED 31 MAY 2025

I report on the accounts of the charity, which are set out on pages 12 to 25.

Responsibilities and basis of report

As the charity trustees of the Company (and also its 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 2006 ('the 2006 Act).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act 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 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) of the 2011 Act.

Independent examiner'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 I am qualified to undertake the examination, being a Fellow Member of the Association of Accounting Technicians.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 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 accounts 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 accounting 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 drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 5 November 2025

Faye Hazlehurst, FMAAT Community Accountant, Anston, Sheffield S25 4JU

Faye Hazlehurst is licensed and regulated by AAT under licence number 1006598

11

RAIN RESCUE

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MAY 2025

Unrestricted
Restricted
2025
Funds
Funds
Total
INCOMING RESOURCES
£
£
£
Donations & Legacies
2
183,645
20,000
203,645
Charitable Activities
3
186,458
399,295
585,753
Fundraising & trading activities
4
79,829
-
79,829
Bank interest
10,183
-
10,183
TOTAL INCOMING RESOURCES
460,115
419,295
879,410
RESOURCES EXPENDED
Cost of raising funds - fundraising
5
18,725
72,604
91,328
Cost of raising funds - trading
5
1,202
-
1,202
Charitable Activities
5
280,434
176,131
456,566
TOTAL EXPENDED RESOURCES
300,360
248,735
549,095
Net income/expenditure
159,755
170,560
330,315
Transfers between funds
-
-
-
Net movement in funds
159,755
170,560
330,315
Total funds brought forward
413,955
85,104
499,059
Total funds carried forward
573,710
255,664
829,374		 2024
Total
£
208,755
121,768
70,685
5,049
406,257
25,174
1,685
496,711
523,570
(117,313)
-
(117,313)
616,372
499,059

The Statement of Financial Activities includes all gains and losses recognised in the year.

The activities of the charitable company are classed as continuing.

Prior year comparatives by fund are detailed in the notes to the accounts.

12

RAIN RESCUE

BALANCE SHEET

AS AT 31 MAY 2025

2025 2024
Notes £ £
Fixed assets
Tangible fixed assets 9 174,914 182,470
Current assets
Stock 9,696 9,613
Debtors 10 26,469 7,874
Cash at Bank and in hand 636,721 317,728
Total assets 672,886 335,215
Liabilities
Creditors - due within one year 11 (18,426) (18,626)
Total liabilities (18,426) (18,626)
Net current assets 654,460 316,589
Netassets 829,374 499,059
Represented by:
Unrestricted funds 405,322 245,682
Designated funds 15 168,388 168,273
Restricted funds 13 255,664 85,104
TotalCharityfunds 829,374 499,059

The notes on the following pages form part of these financial statements.

For the period ending 31st May 2025, the company is entitled to the audit exemption under 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and signed by the Board of directors:

==> picture [365 x 44] intentionally omitted <==

----- Start of picture text -----
Signed: AVGGS7
Printname: §E&44wZE GYASO Date. —- -“O “2S
Director
----- End of picture text -----*

13

RAIN RESCUE

STATEMENT OF CASHFLOWS

AS AT 31 MAY 2025

Cashflow from operating activities
Net income/(expenditure) for the reporting period
(as per the Statement of Financial Activities)
Adjustments for:
Interest receiveable
Depreciation charge
Proceeds from the sale tangible fixed assets
Payment to acquire tangible fixed asset
Loss/ (profit) on disposal of tangible fixed asset
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Cash flows from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Cash and cash equivalents consists of:
Cash at bank and in hand
Cash and cash equivalents at 31 May 25		 Total
Funds
2025
£
330,315
330,315
(10,183)
18,937
-
(11,381)
-
(83)
(18,595)
(200)
308,810
10,183
318,993
317,728
636,721
636,721
636,721		 Total
Funds
2024
£
(117,313)
(117,313)
(5,049)
18,156
11,037
(22,775)
1,882
(8,761)
1,797
(7,063)
(128,089)
5,049
(123,040)
440,768
317,728
317,728
317,728

14

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2025

1 Accounting policies

Basis of preparation

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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019)

The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant account policy notes.

Incoming Resources

All income is included in the Statement of Financial Activities when the charity is entitled 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 it 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 (FRS102).

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received 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 at 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 unrestricted and restricted income depending upon restrictions 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 to the category. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

15

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

Stock

Stock is stated at the lower of cost and net 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 expected useful lives.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under finance lease, over the lease term, whichever is the shorter.

Motor Vehicles 20% reducing balance Plant and Machinery 20% reducing balance Computer equipment 25% straight line Improvement to Leasehold 5% straight line Property

In the year of aquistion, assets are depreciated for the full year.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Leases

Rentals payable under leases are charged against income on a straight line basis over the lease term.

Going 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-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the SOFA in the period to which they relate.

16

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

Analysis of Income

2 Donations & Legacies
Donations and gift aid
Donated goods
Legacies		 Unrestricted
Funds
£
160,651
3,359
19,635
183,645		 Restricted
Funds
£
-
-
20,000
20,000		 Total
2025
£
160,651
3,359
39,635
203,645		 Total
2024
£
177,396
11,359
20,000
208,755

All income received from donations and legacies in 2024 was unrestricted.

During 2024 the charitable company received donated animal feed from Burns dog food at a value of £4,116 and the charity also received donated staff training valued at £1,250.

17

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

3 Charitable Activities

Unrestricted
Funds
£
Grants, contracts and donations
Alice Noakes Trust
-
Animal Defence Trust
-
Animal Friends Insurance
-
Animal Rescue Foundation
-
Battersea dogs & cats home
-
Dennis Alan Yardy Trust
-
Eurovalve UK Ltd
-
Gripple Foundation
-
Hyman Winstone Foundation
-
Jackson Jackpot Ltd
1,000
Jean Sainsbury Animal Trust
5,000
Majorie Coote Animal Trust
-
Marenjan Trust
500
Petplan Charitable Trust
-
The Audrey Emma Lamb Charitable Trust
2,000
The Gallimore Trust
-
The Barry Green Memorial Fund
-
The Hobhouse Animal Trust
-
The Ostacchini Family Charitable Trust
1,000
The Rose Animal Welfare Trust
10,000
The Rushbrook Charitable Trust
5,000
The Walker 597 Animal Trust
1,300
Other Small grants under £500
1,000
Contracts and fees
Adoption fees
61,990
Dog training
367
Veterinary Income
12,859
Boarding and welfare intake
84,442
186,458
Total 2024
114,568		 Restricted
Funds
£
-
1,500
-
-
392,545
-
-
-
-
-
-
-
-
5,000
-
250
-
-
-
-
-
-
-
-
-
-
-
399,295
7,200		 Total
2025
£
-
1,500
-
-
392,545
-
-
-
-
1,000
5,000
-
500
5,000
2,000
250
-
-
1,000
10,000
5,000
1,300
1,000
61,990
367
12,859
84,442
585,753
121,768		 Total
2024
£
2,000
-
1,000
4,000
-
500
500
500
500
-
-
2,000
1,750
-
2,000
400
500
5,000
-
30,000
5,000
-
1,100
51,280
-
13,738
-
121,768

18

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

4 Fundraising and trading activities

Fundraising & Events
Sponsorship
Commission
Trading		 Unrestricted
Funds
£
36,533
3,000
10,934
29,363
79,829		 Restricted
Funds
£
-
-
-
-
-		 Total
Total
2025
2024
£
£
36,533
32,933
3,000
6,500
10,934
10,472
29,363
20,780
79,829
70,685

All income received from fundraising in 2024 was unrestricted.

Analysis of expenditure

5 Costs of generating funds - fundraising
Fundraising fees & membership
Event fees & merchandise
In memory & celebration
Postage costs
Wages and salaries
Marketing, advertising & design
Equipment, supplies & consumables
Total 2024
5 Costs of generating funds - trading
Equipment, supplies & consumables		 Unrestricted
Funds
£
12,080
759
25
2,915
-
1,151
1,795
18,725
18,183
Unrestricted
Funds
£
1,202
1,202		 Restricted
Funds
£
-
1,320
-
-
64,434
6,850
-
72,604
6,991
Restricted
Funds
£
-
-		 Total
2025
£
12,080
2,079
25
2,915
64,434
8,001
1,795
91,328
25,174
Total
2025
£
1,202
1,202		 Total
2024
£
7,301
-
283
4,250
6,022
6,047
1,271
25,174
Total
2024
£
1,685
1,685

All expenditure on trading during 2024 was unrestricted.

19

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

Unrestricted
Funds
5 Expenditure on charitable activities
£
Salary costs
7
94,643
Freelance/sessional staff
43,003
Staff travel and training
3,171
Animal Training
-
Bank & processing charges
4,982
Insurance
5,350
Volunteer expenses
-
Rent & Rates
19,677
Utilities
16,508
Vet fees, medication and feed
32,381
Vet room expenses
966
Animal consumables
2,904
Waste disposal
1,998
Legal & professional fees
9,781
Consultancy fees
6,425
ICT costs including database
1,752
Telephone and internet
1,441
Printing, postage & stationery
29
Maintenance
6,259
Membership & subscriptions
2,393
Governance costs
34
Clothing
1,245
Equipment, supplies & consumables
5,508
Recruitment
3,248
CCTV surveilance
390
Motor expenses
2,429
Depreciation
13,918
Loss/gain on disposal of asset
-
Other expenditure
-
280,434
Total 2024
338,589
6 Net income/expenditure for the year
Net income/expenditure is stated after charging:
Independent Examination fee
Depreciation of tangible fixed assets		 Restricted
Funds
£
158,801
8,563
-
2,724
-
-
-
-
-
1,024
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,019
-
-
176,131
158,122		 Total
2025
£
253,444
51,566
3,171
2,724
4,982
5,350
-
19,677
16,508
33,405
966
2,904
1,998
9,781
6,425
1,752
1,441
29
6,259
2,393
34
1,245
5,508
3,248
390
2,429
18,937
-
-
456,566
496,711
2025
£
1,950
18,937
20,887		 Total
2024
£
260,785
66,842
3,955
-
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
7,637
916
2,836
18,156
1,882
845
496,711
2024
£
1,550
18,156
19,706

20

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

==> picture [376 x 101] intentionally omitted <==

----- Start of picture text -----
Total Total
7 Staff Costs 2025 2024
£ £
Salaries 301,705 246,735
Employers national insurance 17,238 20,744
Employers allowance (7,119) (5,705)
Employer pension contributions 6,054 5,033
317,878 266,807
----- End of picture text -----

No employee received emoluments of more than £60,000 (2024: none). The average number of employees during the year was 12 (2024: 11).

The average monthly number of employees during the year on a full time equivalent (FTE) basis was 19.48 (2024: 16.59)

The organisation was supported by a total of 47 volunteers through the year (2024: 57).

8 Trustees and key management remuneration, benefits and expenses

There was no trustee remuneration, benefits or expenses during the period (2024: none).

The total amount of employee benefits received by key management personnel including employer pension and national insurance contributions is £57,373. The Trustees consider the key management personnel comprise the Chief Executive Officer and Finance Manager.

(2024: Key personnal were considered to be the Chief Executive Officer, £47,722).

9 Tangible fixed assets
Cost at 1 June 2024
Additions
Disposals
at 31 May 2025
Depreciation
at 1 June 2024
Charge for the year
Disposal
at 31 May 2025
Net book value
31 May 2025
31 May 2024		 Plant &
Machinery
£
121,121
6,381
-
127,502
85,739
8,352
-
94,091
33,411
35,382		 Motor
Vehicles
£
12,212
5,000
-
17,212
10,163
1,410
-
11,573
5,639
2,049		 Office
Equipment
£
2,955
-
-
2,955
2,955
-
-
2,955
-
-		 Leasehold &
property
£
183,503
-
-
183,503
38,464
9,175
47,639
135,864
145,039		 Total
£
319,791
11,381
-
331,172
137,321
18,937
-
156,258
174,914
182,470

21

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

10 Debtors
Accounts receivable
Prepayments and accrued income
VAT refund due
11 Creditors
Accruals and deferred income
VAT due
Amounts in respect of taxation and social security
Accounts payable		 2025
£
13,296
13,173
-
26,469
2025
£
3,336
1,378
-
13,712
18,426		 2024
£
2,201
4,214
1,459
7,874
2024
£
3,621
-
3,625
11,380
18,626

12 Independent examination and accountancy services

During the period, the cost of the independent examination and accountancy services was £1,950 (2024: Angela Hayes, Community Accountant, £1,550).

22

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

13 Movement in restricted funds
2025

Betty Phillips Charitable Trust
The Gallimore Trust

Majorie Coote Animal Trust

Jean Sainsbury Trust

Animal Defence Trust

Battersea dogs & cats home: Hot Bodies

Battersea dogs & cat home: Cat ISO
Batttersea dogs & cat home
*
Pets at Home Foundation
Animal Defence Trust
Petplan Charitable Trust
Betty Roberts: Legacy		 Opening Incoming
balance resources
£
£
1,679
-
221
250
168
-
4,494
-
8,500
-
4,149
-
5,946
4,121
392,545
55,827
-
-
1,500
-
5,000
-
20,000
85,104
419,295		 (Resources Transfers
Closing
expended)
balance
£
£
£
(336)
-
1,343
-
-
471
(34)
-
134
(264)
-
4,230
(500)
-
8,000
(341)
-
3,808
(350)
-
5,596
(232,028)
-
164,638
(3,194)
-
52,633
(1,500)
-
-
(2,100)
-
2,900
(8,088)
-
11,912
(248,735)
-
255,664

Items marked with * the Majorie Coote Animal Trust , Betty Phillips Charitable Trust, Animal Defence Trust, Jean Sainsbury Trust, Battersea dogs and cat home and Pets at Home represents the fixed asser fund, the remaining balance will be used to write down the value over the useful life of the asset.

2024

_Betty Phillips Charitable Trust
The Gallimore Trust
_
Majorie Coote Animal Trust

_Jean Sainsbury Trust
_
Animal Defence Trust

_Battersea dogs & cats home: Hot Bodies
_
Battersea dogs & cat home: Cat ISO
Batttersea dogs & cat home
*
Pets at Home Foundation
ADCH - Cost of Living emergency Fund
The Beryl Evetts & Robert Luff Animal Welfare Trust
The Walker 597 Animal Trust
Animal Rescue Foundation
Majorie Coote Animal Trust: Cat neutering project
The Barry Green Memorial Fund		 Opening Incoming
(Resources Transfers
Closing
balance resources
expended)
balance
£
£
£
£
£
2,098
-
(419)
-
1,679
(179)
400
-
-
221
210
-
(42)
-
168
4,758
-
(264)
-
4,494
9,000
-
(500)
-
8,500
4,438
-
(370)
81
4,149
6,296
-
(350)
-
5,946
119,390
-
(115,269)
-
4,121
90,895
-
(35,527)
459
55,827
2,059
-
(2,059)
-
-
3,494
-
(3,495)
1
-
-
300
(308)
8
-
-
4,000
(4,000)
-
-
-
2,000
(2,000)
-
-
-
500
(510)
10
-
242,458
7,200
(165,113)
559
85,104

Transfers

The transfer in from unrestricted funds into the Pets at Home grant is to cover the additional expenditure occurred on revenue during the year. The remaining balance of the fund will be depreciated over its useful life.

23

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

14 Movement in funds

Restricted funds

Gallimore Trust

A grant given to help Staffordshie Bull Terriers and their fellow breeds in need.

Battersea dogs & cat home

This is an organisational development project, aimed at enabling Rain Rescue to build their internal infrastructure, resilience and sustainability. Funds will primarily be allocated to salaries, recruitment costs and consultancy fees. Over the three-year period, Rain Rescue will recruit and onboard staff and undertake other activities to strengthen the organisation such as reviewing policies and building the capacity of the board. Rain rescue will also receive bespoke on-site training from the Battersea Academy. Collectively, these activities will enable the organisation to impact more dogs and cats now in the future.

The Animal Defence Trust

Funding given to neuter street and homeless cats.

Petplan Charitable Trust

A grant given to support the vet outreach project.

Betty Roberts: Legacy

Legacy from a supporter of Rain Rescue which is restricted to vet fees for neutuering and health care of dogs from stray kennels and street cats.

24

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

15 Designated funds
Office portacabin
Site deposit
2024
Office portacabin
Site deposit		 Opening
Incoming Resources
Transfers
Closing
balance
resources
expended
balance
£
£
£
£
£
17,344
-
885
-
16,459
150,929
-
-
-
150,929
168,273
-
885
-
167,388
Opening
Incoming Resources
Transfers
Closing
balance
resources
expended
balance
£
£
£
£
£
18,229
-
885
-
17,344
150,929
-
-
150,929
169,158
-
885
-
168,273

The Office portacabin was purchased during the year and capitalised. The balance will be depreciated over the useful life of the building.

16 Financial commitments

At the year end, the charity had annual commitments under non-cancellable operating leases, as set out below:

The operating lease contains a 5 year break clause, the next break date is 2029.

Within 1 year
Within two to five years
Within six to ten years		 2025
£
19,800
20,295
22,216
62,311		 2024
£
19,800
20,295
22,216
62,311

17 Ultimate Controlling Party

The charity is ultimately controlled by its trustees. No individual trustee has overall control.

18 Related party transactions

There were no related parties during this financial year.

2024: During the year the charitable company paid rental payments to Mrs J Neilson (ex Company Secretary) an employee and her spouse Mr S Neilson also an employee for the use of buildings and land of £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 transactions.

25

RAIN RESCUE

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 MAY 2025

19 Analysis of net assets between funds

Fixed assets
Current assets/(liabilities)
Prior year
Fixed assets
Current assets/(liabilities)		 Unrestricted
funds
£
84,560
320,762
405,322
Unrestricted
funds
£
86,358
159,324
245,682
Restricted
funds
£
76,190
179,474
255,664
Restricted
funds
£
81,063
4,041
85,104		 2025
Designated
Total
funds
funds
£
14,164
174,914
154,224
654,460
168,388
829,374
2024
Designated
Total
funds
funds
£
15,049
182,470
153,224
316,589
168,273
499,059

26