COMPANY REGISTRATIO￿, NUMBER 05926205
REGISTERED CHAIUTY NUMBER 1117372
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THE NORTH EAST DOGS & CATS HOME
STRAY AID LTD
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
31ST MARCH 2024
BELL TINDLE WILLIAMSON LLP
Chartered Accountants
and Registered Auditors
The Old Post Office
63 Saville Street
North Shields
Tyne & Wear
NE30 IAY

STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
FOR THE YEAR ENDED 31ST MARCH 2024
CONTENTS
Report of the Tn￿lee5
Independent Examinees Report to the Trustees
io
Statement of Financial Activities
Balance Sheet
12
Notes to the Financial Statements
13-22
ThefollowiAgpages do noiform part of ihefinaneial statements
Detailed Analysis of Income and Expenditure
23-24

Page I
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
The trnstees are pleased to present their annual directors, report together with the fllwicial staiements of th¢ charity for
the year ending 31st March 2024 which are also prepared to meet the requirements for a directors, report and financial
statements for Companies Aci purposes.
The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles
of Asso¢tation, and the charities Statement of Recommended Practice (applicable to charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. FRS 102)
issued in October 2019.
Foreword
This has been a very challenging year for Animal Welfare. with unprecedented demand for our services. Combined with
the cost of living crisis and the XL Bully ban, it has been an extremely challenging year across the sector.
The pressure on household fmances and people working longer hours has also impacted the number of people able to
rehotne. Weathering the perfect stonn has certainly meant our team have had to work hard to get dogs out of kennels
and into new hornes. The board of trustees remain extremely grateful to the many supporters whose donations help the
charity to continue il's vital worL offering a lifeline lo hundreds of animals in need across the North East of England.
Our Pur
oses and Aetivities
Purpose
The objects of the charity are for the benefit of the public to provide and maintain rescue homes or other facilities for
the reception, care and tr¢atmenl of stray and abandoned dogs and unwant¢d cats in need of care and attention.
Stray Aid Lid also promotes bun]ane behaviour towards animals by providing appropriate care, protection. treatment
and security for animals which are in need of care and attention by reason of sickness, mal treatment, poor
circumstances or ill usage. It also educates the public in matters pertaining to animal welfare in general and in the
pTevenlion of cruelty and suffering arnong animals.
The charity also actively seeks to reduce the number of stray dogs put to sleep by re-homing them. This is achieved by
taking Care of the dogs welfare by providing a secure and safe environment until such times as they can be re-homed.
Ensuring Our Work Delivers OurAims
We review our aims, objectives and activities each year. Thts review looks at what we have achieved and the outcomes
of our work in the previous 12 months. The review looks at the success of each key activity and the benefits that they
have brought to those groups of people we are set up to help.
The review also helps us to ensure that our aims, objectives and activitkes have remained focused on our sLqled
purposes. We have referred to guidance contained in the Charit5Ps Comn]ission's general guidance on public benefit
when reviewing our aims and objectives and in planning our future activities. In particular. the trustees consider how
planned activities will contribute to the aims and objeclives they have s¢1.
The Focus of our Work
Our main objectives for the year continued to be the promotion of the safety and welfare of animals. The strategies used
to meet these objectives included:

Page 2
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Our Pur
oses and Aelivitl¢S (¢OnliMtsed)
Thé Focus of our Work (conlinued)
Rescuing and re-homing a substantial number of Cats and stray dogs.
Promoting the issues and problems concerning cats and stray dogs and holding events to make the public aware
of these issues.
Micro chipping dogs in the County Durham Area. to provide a profile of these dogs.
Holding a number of fundraising activities throughout the year to raise much needed fimds to provide high
standard facilities for the rescued all￿n￿ls.
Running charity shops and selling donated goods to members of the public to raise additional funds for the
charity.
Using social rnedia, including FacebooL X. Instagrdm and Tik Tok to raise the profile of the charity.
Hojv Our Activities Deliver Public Benefit
Our main activities and who we lry to help are described below. All our charitable objectives focus on helping anirnals
in need.
Who Used and Benefittedfrom Our Servicesy
There are many people and animals during the last year who have benefitted from the services offered by the charity. A
large number of animals were either successfully re-united with their owners or were rescued and successfully re-homed
with other families.
Whilst staying at the rescue centre, all animals are extremely well looked after. living in modern facilities and receiving
all of the medical treatment that they require.
For more inforn￿tiOll about the services offered by the charity or for details on the stray aninMls currently at the rescue
centre then please visii the charilgs website at ivww.strdyaid.org.uk
Achievements and Performance
The charity continues to grow and is pleased with the progress it has made during a year that has seen the UK in the
Midst of a cosl of living crisis and economic and political uncertainty. Stray Aid never forgets how fortunaie we are to
have such loyal and generous supporters who continue to donate and raise funds for the charity. At a time when a lot of
charities are having lo make significant cuts to their services, and many are not able to continue.
As the North East Dogs & Cats Hon]e, we are proud to have helped 1,139 dogs and 49 cats this year.
This year we have continued to make improvements to the kennels and we have also installed a new woodcbip boiler.
This ensures we have consistent heat and hoi water across our entire 51te. The boiler is much more efficient than the old
oil boilers and helps towards a more sustainable future. We have also installed a dog bath, which has enabled us to give
much needed medicated baths to the dogs who have arrived with horrendous skin conditions. Many have arrived with
untreated conditions which have left them with sores. wounds and extremely irritated. burning and sore skin. The baths
with medicated shampoo, together with veterinary treatment, has helped lo calm their skin and bring some desperately
needed relief from sore it¢hy and palnful conditions. We have also been able to bathe dogs that have arrived with dity,
matted and contaminated hair.

Page 3
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Achievements and Performance (comrinutdj
Our vets have been kept busy providing essential treatment for some very distressing cases. These are often the result of
conditions which have been left untreated aud have developed into conditions which now require much more in depth
and sometimes invasive treatment. This has been exasperated by the cost of living crisis. which has resulted in people
not seeking veterinary treatment at an early stage. Our veterinary team work hard to ensure that all animals in our care
receive the treatment they need.
Community fundraising has remained dilFicult in the aftern￿th of the pandemic and economic uncertainty. Whilst
income generation is ¢hallenging, our team have still managed io connect with the local community at a number of
fundraising events across the region. We had our second Great North Run Team this year. with 25 rLumeTS raising over
£ I 0,000 for the charity. We are graieful to Pedigree for their generous support which helps to provide meals for the
dogs in our care. Our partnership with Pets at Home Hartlepool and Dragonville have also helped to bring in much
needed donations as well as an opportunity to connect with animal lovers and pet owners to promote animals looking for
homes, as well as discussing the work the charity does.
Our digital fundraising is growing and is providing a vital income as well as helping us to reach a new generation of
supporters. The charity launched a new and exciting opportunity to join 'Friends of Stray Aid,. A rewarding way for
supponers to help Stray Aid which reflects our gratillEde and appreciation. Building regular donations is a vital source of
income, especially in these Challenging times where fllmncial pressures are high.
Our charity shops and online Vinted store continue to provide a valuable source of income generation. We are
extremely lucky to have such a fantastic and dedicated team of volunteers who give their time to help the charity. We
could not operdte our shops withoul them and we are extremely appreciative of all they do to help. The shops also
provide a link to our local communities and help to connect the chartty with a diverse audience.
We are also proud to interact with schools and children's groups lo educate the younger generation around caring for
and respecting animals. We hope that with educatio￿ we are making a small contribution towards reducing animal
crnelty and neglect in the future.
Financial Revie
The charity reports a surplus for the year of £223.211.
Principal Funding Sources
One of the main sources of income for the charity was donations and legacies. The trustees would like to thank everyone
who has made personal donations and legacies towards the operating costs of the charity. The appeals made to people
throughout the year were success￿1 and the charity has teceived significant donations for which they are extremely
gratefijl.
Kennelling fees also provided a substantial amount of income for the charity.
Charity shops income continues to generate a substantial amount of income for the charity.
Fundraising activities are slowly recommencing and the charity is working hard to increase income from fundraising
activities.

Page 4
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Financial Review {conlinuedJ
CostAnalysis
The charity is keen to ensure that it has sound fllwicial plans in place and tries to mill￿ expenditure where possible.
Resources expended during the financial year amounted to £490,462 compared to £374,760 last year. The main
expenditure costs continue to be wages and salaries, rent and rates and repairs, maintenance and cleaning. The charIt￿S
staff are vital to offer the services proNided. Rent charges are for the charity shops which provide a vital SOUTce of
income to the charity. Repairs, maintenance and cleaning costs are essential to ensure the kennels and cattery remain fit
for purpose and to ensure the animals are cared for in the best possible enviromnent.
With the exception of wages and salaries. which have increased as our team has expanded and has been rewarded with
pay rises in line with minimum wage rises for their continued hard work and commilment. costs on the whole remain
comparable with those incurred in the prior year.
Inveslment Powers and Policy
Under the Memorandum and Articles of A&so¢iatioffj the cl)arity has the power to invest how the trustees wish.
Aside frotn retaining a prndent amount of reserves each year, most of the charitys funds especially tbose received via
grant ￿nding, are spent in the short terni and so there ar¢ f¢w funds for long tenn investment.
Reservffs Policy and Going Concern
The trnslees have examined the charitys requirement for reserves in the light of the main risks facing Stray Aid Ltd. It is
the policy of Stray Aid Ltd to mainiain fimds al a level. which allows the charity to operate in the event of unforeseen
circumstances. The Intstees believe that the reserves ai the financial year end are ad¢quate to meet this policy.
The trustees have reviewed the costs of the charity and believe that an amount of £150,000 is required to allow them to
continue to operdte should the charity receive no fijrther income. This amounl is designated within the charity's
unrestricted reserves.
Plans for Future Periods
In recent years, we have seen a STgnificant change in the size and temperament of dogs presented to our kennels. There
has been a concerning increase in the number of large bull breeds and guarding breeds displaying challenging
behaviour. which pose challenges to the kennels. To accommodate this. we are continuing our program of building and
renovations to replace some of our oldest kennels with new. higb Specificatio￿ larger kennels. The new kennels will
allow us to safely accommodate these dogs. whilst ensuring their welfare and living conditions are of a good standard.
We are continually reviewing our income streams and looking at new ways to raise funds, so that we can provide the
best care possible for our animals and keep improving the slandard of accotnmodation and services we provide.
The mental wellbeing of our animals is as important as their physical wellbeing alld we are always looking at ways to
tnake their titne in our care as Slimulating and enrichtng as possible. Our team are looking at new ways to introduce
kennel enrichment and outdoor ¢xercis¢ for our dogs and we are slowly building our team of volunte¢rs to help so¢ialise
our rehoming dogs.

Page 5
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Plans for Future Periods (COMlinuedJ
Our rehoming team will continue to develop ways of promoting dogs needing homes as well as developing the rehoming
process to make it as accessible for people as possible. Becoming more proactive in trying io match dogs to the right
homes whilst treating people and dogs as individuals.
We look to continue growing the size of our Great North Run Team as a major fundrakser and encourage supporters of
all abilities to take part and raise vital life saving funds for the anIn￿LS. We also hope lo introduce new events that
people can get involved with, such a5 a sponsored dog walk.
Corporate volunieers have a lot to offer and we are excited to be welcoming teanLS of volunteers from a variety of
organisalions to help with tasks at both the rehoming centre and our charity shops.
The charity will continue to rescue, reunite and rehome as nwiy dogs as possible whilst helping cats in need to fmd new
homes.
Volunteers and Other Thanks
The trustees wish to thank the charity's dedicated staff members and volunteets for their hard work and dedication over
this and previous years, who tnlly contribute greatly to the work of the charity.
We remain indebted to organisations who have awarded us grants and hope that tbe successful way we have utilised
these monies will encourage these funders to continue with their support.
Reference and Administrative Details
Charity Ivame..
Stray Aid Ltd
Charity Registralion Number..
1117372
Company Registration Number."
05926205
Registered oifice and
OperationalAddress.'
Stray Aid Dog's & Cats Home
Coxhoe
Durham
DH6 4EL
Bankers:
Lloyds TSB
Skinnergate Branch
Darlington
County Durham
DL3 7ND
Jndependeni Examiner."
E. J. Hartshorne-Ferguson BA FCA
Bell Tindle Williamson LLP
The Old Post Office
63 Saville Street
North Shields
Tyne and Wear
NE30 IAY

Page 6
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Reference and Administratfftve Details {¢o•ttinued)
Directors and Trustees..
The directors of the charitable company (the charity) are its trustees for the putpose of charity law and throughout this
report and the financial statements are collectively referred to as the trustees.
The trustees who served during the year were as follows:
Resi
Eleeled Trustees..
Mrs S. Bielby
Miss S. Vout
D. A. Clarke
Cllr J. Blakey
M. Owens
Mrs A. R. Dickson
04.06.24
Structure Governance and Mana
ement
Governing Document
Stray Aid Ltd is a registered charity (registered number 1117372) and a company limited by guardntee established under
a Memorandum of Association which states the objects and powers of the charitable company. It is governed under its
Articles of Association dated 6th September 2006. In the event of the charitable company being wound up, the tn￿teeS
would be required to contribute an arnouni not exceeding £10.
Appointment of Truslees
The directors of the company are also charity tn￿teeS for the purposes of charity law. Under the requirements of the
Memorandum and Articles of Association, one-third of trustees must retire by rotalion. The trustees to retire by rotation
shall be those who have been longest in office since their last (re) appointment. If the vacancy of the retiring trustee
cannot be fllled by another candidate then they can be reappointed in their original role.
Trustees are voted onlo the committee al the Annual General Meeting. They can also be co-opied onto the committee
by the B0￿d itself between Annual General Meetings.
All of the trustees give their time voluntarily and receive no benefits frotn the charity.
Trustee Selection
Trnstees are not actively soughi as Strdy Aid Ltd is content with the number of Trustees it has. Should a potential trustee
approach Stray Aid Ltd or if Stray Aid Lid wishes to recruit a trustee onto the board there are fomal procedures in
place to ensure a good candidate is selected. There is no specific age group or experience required to become a tn￿tee
but the person must have a clean criminal record and must be willing and able to demonstrate that they can add to the
range of skills present in the C￿￿ellt trustees.
Trustee IndueÉion and Training
Any new trustees are likely to be familiar with the practical work of the charity before they join the board but are still
likely to attend a series of short training sessions to fully learn about the charity.

Page 7
STRAY AID LTD
A COMPANY LIMITED BY GUAIL4NTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Structure Governance and Mana
ement fcontinHed)
Trustee Induction and Training (conlinuedj
The main documents which set out the operational framework of the charity. including the Memorandum and Articles of
Association are also discussed with any new trustees. They are also briefed on the current financial position of the
charity with the aid of the latest set of fmancial statements. Finally the current resources, grant fijnding and other
revenue streams are discussed as well as the future plans and objectives of the charity.
New trustees will also be refe￿ed to the Charity Con]mission's guide "the Essential Trustee
Organisation
The board of In￿teeS administers the charity. They meet regularly to discuss the needs of the charity and plan any action
to be taken.
A s¢heme of delegation is in place and day to day responsibility for the provision of the services rest with a Chief
Executive appointed by the board of trustees. The Chief Executive is responsible for ensuring that the charity delivers
the services specified and that all key perfonnance indicators are meL
Related Parties
In as far as it is complementary to the chariws objects. the charity is guided by local policy and partnerships.
Pay Policyfor Senior Staff
The majority of the board of directors, who are the charitys trustees. give their time freely and receive no remuneration,
with the exception of MTS S Bielby who received a salary for her work as a veterinarian. The pay of senior staff is
reviewed annually. Senior staff salaries are considered in line with the organisation's size, the complexity of the roles
and the responsibilities that the slaff cary. When recNiting to new senior n￿￿gernent roles salaries are benchmarked
against similar roles and responsibilities and we also consider the market and availability of skills in setting salaries.
Risk Management
The trustees have conducted a review of the major risks to which the charity is exposed.
Particular attention has been focused on non financial risks and in particular health and safety risks. Strong iniernal
Controls have now been developed to deal with such risks.
As part of the risk management process, the trustees have implemented a risk management strategy which comprises of
the following:
An annual review of the risks that the charity may face.
Detailed ￿tIOn plans to mitigate those risks identified. and
Implementation procedures designed to minitwse any potential inwact on the clwity should any of these risks
malerialise.
The trustees are satisfied ihat they have taken all the necessary steps to lessen the risks affecting Stray Aid Ltd.

Page 8
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Trustees, Re5
Oll5ibilities in Relation to the Financial Statements
The charity tNstees (who are also the directors of Stray Aid Lid for the PUTposes of company law) are responsible for
preparing a trustees, annual report and fmancial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity truslees to prepare financial statements for each year which give a true and fair view
of the state of affairs of Ihe charitable company and of the incoming resources and application of resources. including
the income and expenditure for that period.
In preparing the fJnan¢ial statements, the trustees a￿ required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgments and estimates that are reasonable and prudenL
state whether applicable UK Accounting Standards have been followed. subject to any material departures
disc105ed and explaiThed in the f￿ancial slalements"
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity
will continue in business.
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 charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and tntegrity of the corporate and fllwicial inforrnation included on the
charitable compangs website. Legislation in Ihe United Kingdom governing the preparation and dissemination of
f￿￿ncIal staten]ents may differ from legislation in other jurisdictions.
StatefflenÉ of disclosure ¢0 our independent examiners
In so far as the th￿tee$ are aware at the time of approving our trustees, report:
there is no relevant infomiation, being infomation needed by the independent examiner in connection with
preparing their report, of which the company's independent examiner is unaware. and
the trustees, having made enquiries of fellow directors that they ought to have individually taken, have each
taken all the steps that he/she is obliged to take as a director in order to make themselves aware of any relevant
inforniation and to establish that the charity's independent examiner is aware of that infotmation.

Page 9
STRAY AID LTD
A COMPANY LIIIIITED BY GUARANTEE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Inde
endent Examiner
It will be proposed at the Annual General Meeting that E. J. Hartshorne-Ferguson of Bell Tindle Williamson LLP will
Continue in otrice as the independent examiner for the ensuing year.
This report was approved by the board of trustees on 17th November 2024 and signed on its behalf by..
MISS S. VOUT
Trustee
MRS S. BIELBY
Trustee

Page 10
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
IIYDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
I report on the financial statetnents of the charity for the year ended 3 1st March 2024. which are set out on pages I I to
22.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the
preparation of the financial statements. The charilsls trustees consider that an audit is not required for this year under
section 144(2) of the Charities Act 2011 {the 2011 Act) and that an independent examination is needed. The charitys
gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the
InSti￿te of Chartered Accountants in England and Wales.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible
for independent exarninatio￿ it is my responsibility to:
examine the financial slatements under section 145 of the 201 l Act.
follow the procedures laid in the General Dir¢¢tions given by the Charity Commission under section
145(5)(b) of the 2011 Act. and
slate whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the General Directions given by the Charity Commission. An
examination includes a Teview of the accounting records kept by the Charity and a comparison of the financial
statements presented with those records. It also includes consideration of any unusual ilems or disclosures in the
fmancial statements, and the seeking of explanations from you, as Trustees. concerning any such matters. The
procedures undertaken do not provide all of the evidence that would be required in an audit and, consequently, no
opinion is given as to whether the fmancial statements present a 'true and fair view. and the report is limited to those
matters set out in the statement below.
INDEPENDENT EXAMINER'S STATEMENT
In connection with tny examination, no Tnatter has come to my attention:
which gives me reasonable cause to believe that. in any material respect. the requirements:
(a) to keep accounting records in accordance with section 386 of the Companies Act 2006. and
(b) to prepare fmancial statements which accord with the accounting records and comply with the accounting
requirements of section 396 of the Companies Act 2006.
(c) to prepare fmancial statements in accordance with the methods and principles of the Statement of Recommended
Practice for accounting and reporting by charities.
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial
statements to be reached.
Bell Tindle Williamson LLP
Chartered Accountants
The Old Post Office
63 Saville Street
North Shields
Tyne & Wear
NE30 IAY
E. J. Hartshome-Ferguson BA FCA
Independent Examiner
CHARTERED ACCou￿r[A￿rS AND
REGISTERED AUDITORS
17th November 2024

Pagell
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCORPORATING INCOME IlND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31ST MARCH 2024
Unrestricted
Funds
Restricted
Funds
2024
2023
Note
tNCOME:
Donations and L¢ga¢ies
325.367
10.000
335.367
129,383
Income from Charitable Activities
367.126
367.126
304,988
Other Income
11.180
11,180
8,957
TOTAL INCOMING RESOURCES
703,673
10.000
713,673
443,328
EXPENDITURE:
Cost of Raising Funds
75,909
75,909
65,244
75,909
75,909
65,244
Charitable Activities:
Expenditure on Charitsble Activities
372,081
372.081
273,718
Shop Expenditure
42.472
42.472
35,798
414,553
414.553
309,516
TOTAL EXPENDITURE
490.462
490,462
374,760
NET MOVEMENT IN FUNDS FOR
THE YEAR
213,211
10,000
223,211
68,568
RECONCILIATION OF FUNDS:
OPENING FUNDS AT 1ST APRtL 2023
17
681,354
681.354
612,786
SURPLUS FOR THE YEAR
213,211
i 0,000
223,211
68,568
TRANSFER BETWEEN FUNDS
17
10.000
{io.000)
CLOSING FUNDS AT 31ST MARCH 2024 17
904,565
904,565
681,354
The Statement of Financial Activities includes all gains and losses in the year and therefore
a staten]ent of total recogni5ed gains and losses has not been prepared.
All incoming resources and resources expended derive from continuing activities
The notes on pages 13 to 22form part of thesefinancial Siuiements.

Page 12
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
BALANCE SHEET AS AT 31ST MARCH 2024
Note
2024
2023
FIXED ASSETS
Tangible Assets
Investments
12
13
565,682
378,374
565,683
37
CURRENT ASSETS
Stock
Debtors
Cash al Bank and in Hand
14
15
4,464
47.884
347,746
4(M),094
5.429
10.753
329.115
345,297
CREDITORS - AMOUNTS DUE
WITHIN ONI E YEAR
16
49.545
20,650
NET CURRENT ASSETS
350,549
324,647
TOTAL ASSETS LESS
CURRENT LIABILITIES
916,232
703.021
CREDITORS - Amouwfs DUE
AFTER MORE TIL4N ONE YEAR
16
(11.667)
(21,667)
NET ASSETS
904,565
681,354
CAPITAL
Unrestricted Funds- General
Unrestricted Funds - Designated
Reslricled Funds
17
17
17
754.565
150,(K)O
531,354
150.000
904,565
681,354
These financial stalemenls have been prepared and delivered in accordance with the provisions applicable to companies
subject to the small companies. regime and in accordance with FRS 102 The Financial Reporting Standard applicable in
the UK and Republic of Ireland,.
For the year ending 31st March 2024 the company was enlitled to exemption from audit under section 477 of the
Companies Act 2006 relating to Small companies.
Directors, responsibilities:
The members have not required the wmpany to obtain an audit of its fmancial statements for the year in
question in accordanee with section 476.
The directors acknowledge Iheir responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of financial statements.
These financial stalemenls were approved by the board of directors and authorised for issue on 17th November 2024
and are signed on behalf of the board by:
MISS s. voirr
Trustee
MRS S. BIELBY
Truslee
Registration Number- 05926205
The noles on pages 13 ¢0 22formparÉ of thesefinaneiol statemeAI&

Page 13
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key souwes of estimation uncertainty in the
preparation of the fmancial statements are as follows:
a) Basi5 of Pre
aralion of Financial Statements
The financial statements have been prepared under the historical cost convention, and in accordance with the
Charities.. Statemeni of Recommended Practice (applicable to charities preparing their accounts in hccordan¢e
wtth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)) (issued in
October 2019) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and
Republi¢ of Ireland (FRS 102) and the Companies Act 2006.
Stray Aid Ltd meets the defmition of a public benefil eiitity under FRS 102. Assets and liabilities are initially
recognised at historical cost or transaciion value unless otherwise stated in the relevant accounting policy
note(s).
aration of the Financial Statements on a Goin
Concern Basis
The In￿teeS consider that there are no material uncertainties about the Chariws ability lo continue as a going
concern. There are no significant judgments or key sources of estimation uncer￿Inty that affect the fmancial
statements.
c) Cash Flow Statement
The truslees have taken advantage from including a cash flow statement in the financial sta*ments on the
grounds that the charity is small.
d) Income
All income is recognised once the charity has entItIen￿nt to the incon￿, it is probable that the income will be
received and the amount of income receivable can be measured reliably.
The following specific policies are applied to particular calegories of income:
Donations and grants are recognised when the ¢lTrarity has been notified in writing of both the
amount and settlement date. In th¢ event that a donation is subject to conditions that 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 the fulfilmeni of those Conditions is wholly within the
control of the charity and it is probable that those conditions will be fulfilled in the reporting
period.
Monies raised from activilies for generating fi￿d$ are included when recetved.
Incoming resources from charitable trading activity are accounted for when earned.
Investment income is included when receivable.
e) Fund Accountin
Unrestricted Funds are ￿llds which are available for use ai the discretion of the tnjstees in ￿rtherance of the
general objectives of the Chatity and which have not been designated for other pu4)oses.

Page 14
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES (conliuued)
e) Fund Accountin
Designated Funds are unrestricted funds received for a particular puq>ose.
Restricted Funds are fund5 which are to be used in accordance with specific restrictions imposed by their donors
or which have been raised by the Charity for particular purposes. The cost of rdising and admiillstering such
nds ar¢ charged against the specific fund.
enditure and Irreeoverable VAT
Expenditure is recognised once there is a legal or constructiv¢ obligation to make payment to a third party, it is
probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure
is classified under the following activity headings:
Costs of raising funds comprise the costs of activities and collsumables.
Expenditure on charitable activities includes the cost of events and other activities undertaken to
further the purposes of the charity and their associated support Costs.
Governance costs include those costs aS￿)ciated with meeting the constitutional and slatutory
requirements of the charity and include independenl examination fees and costs linked to the
Strategic management of the Charity.
ecoveiable VAT is charged as a cost against the activity for which the expenditure was incurred.
ort Costs
Support ¢osts are those functions thai assist in the work of the charity but do not directly undertake charitable
activities. Support costs include office costs, finance, payroll and governance Costs which support the charity's
activities. These cosis have been included within expenditure on charitable activities.
ible Fixed Assets
All f￿ed assets are initially recorded at cost.
reciation
Depreciation is calculated to write off the cost of fixed assets over the expected useful lives of the assets
concerned. The principal annual rates for this purpose, which are consistent with those of the previous year. are:_
Fixtures and Fitlings
Motor Vehicles
Kennels
Reducing Balance
Straight Line
Straight Line
250/0

Page 15
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST I¥IARCH 2024
ACCOU￿TING POLICIES IcontiThHed)
ible Fixed Assets and Restricted Funds
When the charity receives restricted grants that can only be used for expenditure on f￿ed assets, it has the
following policy-_
Expenditure on the fixed assel is capitalised. The r￿ed asset is then depreciatrd over its use￿1
economic life in accordance with the charitys accounting policy.
Grallls received specifically to finance the expenditure are credited to a restricted fimd.
k) Debtors
Trade and other debiors are recognised at the settlement amount due after any trade discount offered.
l) Stocks
Stocks are valued at the lower of cost and net realisable value. after making due allowance for obsolete and slow
moving items.
m) Cash at Bank and in Hand
Cash at bank and in hand Comprises petty cash and funds held in the charity bank current ￿COUnt and d¢posit
accounts.
n) Creditor5 and Provisions
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably
result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or
estimated reliably. Creditors are nornthlly ￿Ognised at their settlement amount after allowing for any trade
discounts due.
eratin
Lease A
reements
Rentals applicable to operating leases where subslantially all the benefits and risks of oNTrnership remain with the
lessor are charged to the profit and loss account as incurred.
p) Financial Instruments
Financial instrnmenls are classified and accounted for. according to the substance of the contractual
a￿angernellt, as either financial assets or equity instruments. An equity instrument is any contract that evidences
a residual interest in the assets of the company after deducting all of its liabilities.
LEGAL STATUS
Stray Aid Ltd is a company limited by guarantee and as such has no share capital. In the event of the charitable
¢onLpany being wound up, the trnstees would be required to contribute an amount not exceeding £10.

Page 16
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
DONATIONS AND LEGACIES
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Grants
Donations and Legacies
1.000
324.367
10.000
11.000
324.367
6,795
122.588
325,367
10,000
335,367
129,383
INCOINIE FROM CHARITABLE ACTIVITIES
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Kennelling Fees
Provision of Part-serviced Kennels
Police Contract
Veterinary Fees
Adoption
Fundraising
Hand Over
Shop Income
13.421
157.518
650
840
53,812
9.526
13.421
157.518
650
840
53,812
9,526
96.651
2.487
28,895
40,182
125
136,648
131,359
131,359
367,126
367,126
304,988
OTHER INCOME
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Pet Plan Insurance Cornmission
Bank Interest and Other Similar Income
9,265
1.915
9,265
1,915
8,478
479
11.180
11,180
8,957

Page 17
STRAY AID LTD
A COMPANY LIMITED BY GUARAIYTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
COST OF RAISING FUNDS
2024
TOTAL
2023
TOT AL
Unrestricted
Restricted
Veterinary Care Direct Costs
Veterinary Care Directovs Salary
Dog Supplies and External Boarding Fees
Animal Transport Fees
Waste Disposal
Fundraising Costs
32,510
28,906
6,946
32,510
28,906
6,946
32,755
23,645
1,817
690
2.526
3.811
2.341
5.206
2.341
5.206
75,909
75,909
65,244
EXPENDrruRE ON CHARITABLE ACTIVITIES
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Wages and Salaries
Employers National Insurance
Staff Pension Contributions
Staff Training
Work Clothlng
Water Rates
Light and Heat
Bond Adjustments
Insurance
Motor Expenses
Repairs and Maintenance
Hire of Equipment
Printing, Postage and Ststionery
Computer and IT Costs
Advertising
Telephone
Gain on Disposal of Tangible Assets
Depreciation
Cleaning
Bank Charges
Sundry Expenses
Professional Subs¢riptkons
Accounlan¢y Fees
Governance Costs (See Note 9)
Bank Loan Interest
Irrecoverable VAT
265.309
11.311
5,005
329
534
2,579
13.126
7.200
4,521
615
14,392
1,935
2,461
4,100
265.309
11,311
5,005
329
534
2.579
13.126
7.200
4,521
615
14,392
1,935
2,461
4,100
173,751
4,758
2,980
927
1,811
7.118
6,346
3,215
2,435
912
2,387
3,804
386
2.473
2.927
(1,512)
46.437
4.013
2,379
1,198
2,638
3,102
8,990
682
(32,190)
2.927
(1.512)
46,437
4,013
2,379
1,198
2,638
3,102
8,990
682
{32.190}
21,628
17,180
1,951
1,211
2,294
3,440
500
1,880
10.331
372.081
372.081
273.718

Page 18
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ANALYSIS OF SHOP EXPEIIDITURE
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Rent, Rates and Water
Light and Heat
Insurance
Sundries
38,558
2,960
934
20
38,558
2,960
934
20
33,454
2,149
175
20
42.472
42,472
35,798
ANALYSIS OF GOVERNANCE COSTS
2024
TOTAL
2023
TOTAL
Unrestricted
Restrieted
Independent Examiner Fees
Legal and Professional Fees
500
8.490
500
8,490
500
8,990
8,990
500
10. ANALYSIS OF ST AFF COSTS TRUSTEE REMU￿,ERATI0N AND EXPE￿,sEs AI¥D THE COST OF
KEY MthAGEMENT PERSONI NEL
2024
TOTAL
2023
TOTAL
Unrestricted
Restricted
Wages and Salaries
Benefits in Kind
Employer Natkonal Insurance Contributions
Employer Pension Contributions
300,497
1,123
13,854
5.686
300,497
1.123
13.854
5.686
204,496
1.163
6,743
3,528
321,160
321,160
215.930
No employees had employee benefils in excess of £60.000 (2023: £60.000).
The charity trustees were not paid nor did they receive any other benefits from employment with the charity in
the year (2023: £nil) nor were they reimbursed expenses during the year (2023.. £nil). No charity trustee
received payment for professional or other services supplied to the charity (2023: £nil). with the exception of the
veterinary directorltrnstee who received employee benefits of £26.962 (2023: £22,496).
The key management personnel of the charity comprise the trustees and the veterinary director. The ejnployee
benefits of the veterinary director are detailed above.

Page 19
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
11. STAFF NUMBERS
The average number of persons employed by the charitable company during the year was as follows:
2024
Number
2023
Number
Number of Employees
15
12
12. TANGIBLE FIXED ASSETS
Motor
Vehicles
Fixtures &
Fittin
Buildin
Kennels
Total
COST
As at 1st April 2023
Additions
Disposals
As at 3 1st March 2024
33,255
40.754
1.693
21.068
21,379
508.141
246,040
582,150
247.733
42,725)
787,158
21.657
11,598
754.181
DEPRECIATION
A5 at 1st April 2023
Charge for year
On Disposals
As at 31st March 2024
19.267
33.060
2.774
21,068
14,766
151,449
43.663
203,776
46,437
28,737
221,476
7,669
11,598
195,112
NET BOOK VALUE
A5 at 3 1st March 2024
6.613
559,069
565,682
A5 at 31st March 2023
13,988
7,694
356,692
378,374
13. INVESTMENTS
2024
2023
Investment in Subsidiary
The investment comprises the £1 share capiLIl of Stray Care Servtces Ltd.
14 STOCK
2024
2023
Closing Stock
4,464
5,429

Page 20
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
IS DEBTORS
2024
2023
Trade Debtors
Prepayments
Inler-company Loan - Stray Care Services Ltd
VAT
19,232
1,647
14.329
12,676
9.405
75
1,273
47,884
10,753
16 CREDITORS
2024
2023
Amounts due within one y¢ar'.-
Trade Credilors
PAYE and National Insurance
Bounceback Loan
Accruals and Deferred Income
27,917
6,011
10,000
5.617
1,633
4,257
10,000
4.760
49,545
20,650
Amounts due after more than olle year:.
Bounceback Loan
11,667
21,667
11.667
21,667

Page 21
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
17 STATEMENT OF FUNDS
Balance
IstA
2023
Balance
31st March
2024
Income
ended
Transfers
Unrestricted Funds
General
Designated- Conltngency and
Going Concern Policy
531,354
703.673
(490.462)
10.000
754,565
150,000
150,000
681.354
703,673
(490.462)
10.000
904.565
Restricted Fund5
Capital Gronts..
Jean Sainsbury Grant
10,000
{io.000)
10.000
(i 0,000)
681.354
713.673
(490.462)
904,565
Unrestricled Funds- General
The funds can be used in any way by the tn￿teeS in accordance with the objectives of the charity.
Unrestric¢ed Funds- Designaled fCon¢ingency and Going Concern Policy)
These are unrestrtcted funds which have been reserved for future unforeseen costs and contingencies.
Restricled Funds
These represent fimds received whicb are restricted to being used for a specific purpose. Amounts are released
from these funds when the expenditure to which they relate has been incurred by the charity.
The restricted funds received are Summ￿Sed as follows:
Capital Granls..
Jean Sainsbury
This generous grani helped us fimd an acoustic fence. forn]ing
part of the new kennel building project.
Transfer Belween Funds
£IO.000 of restricted reserves has been spent on capitsl expenditure during the year and a transfer has been made
to unrestricted reserves as the restriction no longer applies.

Page 22
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
18 INDEPENDENT EXAMINL ERS FEE
The independent examination work conducted during the period constituted a fee of £500.
19 TAXATION
As a charity, Stray Aid Ltd is exempt from tax on income and gains falling within section 505 of the Taxes Act
1988 or section 256 of the Taxation of Chargeable Gains Aci 1992 10 the extent that these are applied to its
charitable objects. No tax charges have arisen in the clwity.
20 ANALYSIS OF NET ASSETS
Restrieted
Funds
Unrestricted
Funds
Total
Fixed Assets
Current Assets
Current Liabilities
Long Terni Liabiltties
565,683
400,094
(49,545)
(11,667)
565,683
400,094
(49,545)
(11,667)
Net Assels at 31 st March 2024
904,565
904,565
21 RELATED PARTY TRANSACTIONS
By the very nature of the charity, and its activities, I￿sleeS may become involved in the provision of services.
Stray Care Services Ltd is a wholly owned subsidiary of Stray Aid Ltd, the slwe capital of which represents the
fixed asset investment on the balance sheet. An inter-company loan exists between the two companies and a
balance of £14,329 (2023.. £75) is outstanding at the year end and is included within debtors.
During the year part-serviced kennels were provided by Stray Aid Lid. on nomial commercial temis, to Stray Care
Services Ltd. Income of £157,518 was received in respect of these services, as shown in income from charitable
activities.
Also, during the year, donations of £66,002 (2023: £nil) were received by Stray Aid Ltd from Stray Care Services
Ltd.
No other transactions with related parties were undertaken such as are required to be disclosed under the Financial
22 ULTIMATE COLNTROLLING PARTY
In the opinion of the Trustees, there is no ultinmle controlling party of the Charity other than the Board itself.

Page 23
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF INCOME AND EXPENDITURE
FOR THE YEAR ENDED 31ST MARCH 2024
Unrestricted
Fund$
Restricted
Funds
2024
Total
2023
Total
INCOME:
Donations and Legacie5
Grants
Donations and Legacies
1.000
324.367
10.000
11,000
324,367
6.795
122,588
Income from Charitable Activities
Kennelling Fees
Provision of Part-serviced Kennels
Police Contract
Veterinary Fees
Adoption
Fundraising
Hand Over
Shop Incorne
13,421
157.518
650
840
53,812
9,526
13,421
157,518
650
840
53.812
9,526
96,651
2.487
28.895
40,182
125
136,648
131.359
131,359
Other Income
Pet Plan Insurance Commission
Bank Interest and Other Similar Income
9265
1.915
9,265
1,915
8,478
479
TOTAL INCOMING RESOURCES
703,673
10,000
713,673
443,328
EXPENDITURE:
Cost of Raising Funds
Veterinary Care
Veterinary Care - Directors Salary
Dog Supplies and Exl¢rnal Boarding Fees
Animal Transport F¢es
Waste and Cleaning
Fundraising Costs
32.510
28.906
6.946
32.510
28.906
6.946
32,755
23.645
1.817
690
2,526
3,811
2341
5,206
2,341
5,206
75,909
75,909
65,244

Page 24
STRAY AID LTD
A COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF INCOME AND EXPENDITURE {toAilrtued)
FOR THE YEAR ENDED 31ST MARCH 2024
Unrestricted
Funds
Restricted
Funds
2024
Total
2023
Total
EXPENDITURE:
Expenditure ott Charitable Activities
Wages and Salaries
Employers National Insurance
Staff Pension Contributions
Staff Training
Work Clothing
Rent and Rates
Light and Heat
Bond Adjuslments
Insurance
Motor Expenses
Repairs and Maintnance
Hire of Equipment
Printing, Postage and Staiionery
Computer and rr Costs
Advertising
Telephone
Gain on Disposal of Tangible Assets
Depreciation
Cleaning
Sundry Expenses
Professional Subscriptions
Accountancy Fees
Bank Loan Interest
Irrecoverable VAT
265,309
11.311
5.005
329
534
2,579
13,126
7.200
4.521
615
14,392
1,935
2.461
4.100
265,309
l E,311
5,005
329
534
2.579
13,126
7,200
4,521
615
14,392
1,935
2,461
4,100
173.751
4,758
2,980
927
1.811
7,118
6,346
3.215
2.435
912
2,387
3,804
386
2,473
2,927
(1,512)
46,437
4.013
1.198
2,638
3,102
682
(32,190)
2,927
(1,512)
46,437
4,013
1.198
2,638
3.102
682
(32,190)
21,628
17,180
1.211
2.294
3,440
1,880
10,331
360,712
360,712
271,267
Finance Charges
Bank Charges
2.379
2,379
1.951
Shop Expenditure
Rent and Rates
Light and Heat
Insurance
Sundries
38,558
2,960
934
20
42.472
38,558
2,960
934
20
42.472
33,454
2,149
175
20
35,798
Governance Costs
Independent Examiner Fees
Legal and Professional Fees
500
8,490
8.990
500
8,490
8.990
500
500
TOTAL RESOURCES EXPENDED
490,462
490.462
374,760
NET SURPLUS
213.211
10.000
223,211
68,568