REGISTERED CHARITY NUMBER: 1124154 

Trustees' Report and 

Unaudited Financial Statements for the Year Ended 31 December 2024 

for Animal Welfare of Luxor 

Stephenson Smart (East Anglia) Limited 10 Oak Street Fakenham Norfolk NR21 9DY 



Animal Welfare of Luxor 

Contents of the Financial Statements for the Year Ended 31 December 2024 

||Page|
|---|---|
|Trustees' Report|1 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 to  11|
|Detailed Statement of Financial Activities|12|





Animal Welfare of Luxor 

Trustees' Report for the Year Ended 31 December 2024 

The Trustees present their annual report together with the financial statements of the charity for the period 1 January 2024 to 31 December 2024. 

## OBJECTIVES AND ACTIVITIES 

## a. Policies & Objectives 

The charity operates for the benefit of the public to relieve the pain and suffering of animals anywhere in the world by providing free veterinary care for animals particularly in impoverished rural areas and providing free training to vets in under-developed countries to improve the overall standard of veterinary care. Promoting humane 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, maltreatment, poor circumstances or ill usage. Advancing animal welfare by providing financial assistance towards spay and neutering of dogs and cats and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. 

## b. Main activities undertaken to further the charity’s purposes for the public benefit 

The charity provides free veterinary care for working donkeys and other animals in Luxor governate, Egypt. All animals are treated free of charge and the charity also provides free replacement tack. Working donkeys are often the owner’s only means of making a living in the rural impoverished areas in which the charity works. Local people cannot afford to pay for treatment for any of their animals so no charge is ever made for any treatment or care. 

During the year a number of Egyptian university undergraduates studying to become vets undertook two weeks of training and work experience at the AWOL centre. An additional young vet has been employed in Luxor who will benefit from training provided by the senior vet. 

The charity offers free neutering of both dogs and cats and encourages this wherever possible to limit the number of unwanted street animals in Luxor. 

The charity carries out education sessions at the AWOL centre for local school children and teaches them how to be kind to animals - especially dogs which are generally treated badly in Luxor. Owners are given advice on how to care for their animals whenever they are seen by our vets. 

## ACHIEVEMENTS AND PERFORMANCE 

## a. Review of Activities 

The charity has treated over 8,500 animals at the AWOL veterinary centre and in the mobile clinics during 2024. Without this care many of the animals would have died a slow painful death. The local people know there is somewhere they can call for help if they see an animal is in need of help or if their own animal is in distress and they will never be charged for our help. 

In 2024 the veterinary centre took delivery of X-ray equipment which has had a positive impact on the ability to diagnose and treat the animals. There are only two X-ray systems available for animals in Luxor so this is a massive step forwards for animal care in the area. 

## b. Financial Performance and Reserves 

The charity benefited from a generous legacy at the end of the year and its financial position has been transformed. It has ample funding to cover its operating costs and also to expand and improve its scope of care. 

The charity has a policy of holding one year’s operating costs in reserve due to the difficulty in raising enough funding on a regular monthly basis. 

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Animal Welfare of Luxor 

## Trustees' Report - Continued 

## for the Year Ended 31 December 2024 

## Going Concern 

The Trustees have considered the charity’s position at the time of signing the financial statements. Based on this, the trustees have concluded that they have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future. They therefore continue to adopt the going concern basis of accounting in preparing these financial statements. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## a. Constitution 

Animal Welfare of Luxor is a registered charity, number 1124154, and is governed by its constitution. 

## b. Methods of appointment or election of Trustees 

Trustees are appointed by existing trustees. 

## Statement of Trustee’s responsibilities 

The Trustees are responsible for preparing the Trustee’s report and the financial statements in accordance with applicable las and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial area which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: 

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles of the Charities SORP (FRS 102); 

- Make judgements and accounting estimates that are reasonable and prudent; 

- State whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material 

- departures disclosed and explained in the financial statements; 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 

- will continue in business. 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial statements position of the charity and enable them to ensure that the financial statements comply with the Charity’s Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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. 

## Reference and administrative details 

## Registered Charity number 

1124154 

## Principal address 

Mrs A Robinson 12 Twyford Lane Foulsham Dereham Norfolk NR20 5SE 

## Trustees 

Mrs A R Robinson Ms A McKinnon 

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Animal Welfare of Luxor 

## Trustees' Report - Continued for the Year Ended 31 December 2024 

## Independent Examiner 

Stephenson Smart (East Anglia) Limited 10 Oak Street Fakenham Norfolk NR21 9DY 

Approved by order of the board of trustees on  30[th] September 2025. and signed on its behalf by: 

........................................................................ Mrs A R Robinson - Trustee 

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Independent Examiner's Report to the Trustees of Animal Welfare of Luxor 

## Independent Examiner's Report to the Trustees of Animal Welfare of Luxor 

I report to the trustees on my examination of the accounts of Animal Welfare of Luxor ('the charity') for the year ended 31 December 2024 which comprise the summary of receipts and payments and the statement of assets and liabilities. 

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose.  To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed. 

## Responsibilities and basis of report 

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no audit opinion on the accounts and my report is limited to those specific matters set out in the independent examiner's statement. 

## Independent examiner's statement 

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

- accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- the accounts do not accord with those records. 

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. 

Michael Rowles FCCA The Association of Chartered Certified Accountants 

Stephenson Smart (East Anglia) Limited 10 Oak Street Fakenham Norfolk NR21 9DY 

Date:  30[th] September 2025. 

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Animal Welfare of Luxor 

## Statement of Financial Activities for the Year Ended 31 December 2024 

|||31.12.24|31.12.23|
|---|---|---|---|
|||Unrestricted||
|||fund|Total funds|
||Notes|£|£|
|Income and endowments from||||
|Donations and legacies||286,854|337,076|
|Other trading activities|2|-|389|
|Total||286,854|337,465|
|Expenditure on||||
|Charitable Activities|3|119,849|59,945|
|NET INCOME||167,005|277,520|
|Reconciliation of funds||||
|Total funds brought forward||303,949|26,429|
|Total funds carried forward||470,954|303,949|



The notes form part of these financial statements 

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## Animal Welfare of Luxor 

## Balance Sheet 

## 31 December 2024 

|||31.12.24|31.12.23|
|---|---|---|---|
|||Unrestricted||
|||fund|Total funds|
||Notes|£|£|
|Current assets||||
|Cash at bank||489,257|307,098|
|Creditors||||
|Amounts falling due within one year|7|(18,303)|(3,149)|
|Net current assets||470,954|303,949|
|Total assets less current liabilities||470,954|303,949|
|NET ASSETS||470,954|303,949|
|Funds|8|||
|Unrestricted funds||470,954|303,949|
|Total funds||470,954|303,949|



30[th] September 2025 and were signed on its behalf by: 

............................................. Mrs A R Robinson Trustee 

The notes form part of these financial statements 

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Animal Welfare of Luxor 

Notes to the Financial Statements for the Year Ended 31 December 2024 

## 1. Accounting policies 

## Basis of preparing the financial statements 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## Income 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## Taxation 

The charity is exempt from tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## 2. Other trading activities 

|Other trading activities|||
|---|---|---|
||31.12.24|31.12.23|
||£|£|
|Fundraising events|-|389|



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## Animal Welfare of Luxor 

## Notes to the Financial Statements - continued for the Year Ended 31 December 2024 

## 3. Charitable activities 

Raising donations and legacies 

||Raising donations and legacies|||
|---|---|---|---|
|||31.12.24|31.12.23|
|||£|£|
||Support costs|10,713|6,895|
|4.|Auditors' remuneration|||
|||31.12.24|31.12.23|
|||£|£|
||Auditors' remuneration for non audit work|4,950|450|



## 5. Trustees' remuneration and benefits 

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. 

## Trustees' expenses 

A total of £3,421 was reimbursed to trustees during the year for expenses paid by them on behalf of the charity. 

## 6. Comparatives for the statement of financial activities 

|Comparatives for the statement of financial activities||
|---|---|
||Unrestricted|
||fund|
||£|
|Income and endowments from||
|Donations and legacies|337,076|
|Other trading activities|389|
|Total|337,465|
|Expenditure on||
|Charitable Activities|59,945|
|NET INCOME|277,520|
|Reconciliation of funds||
|Total funds brought forward|26,429|
|Total funds carried forward|303,949|



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## Animal Welfare of Luxor 

## Notes to the Financial Statements - continued for the Year Ended 31 December 2024 

7. Creditors: amounts falling due within one year 

|7.|Creditors: amounts falling due within one year||||
|---|---|---|---|---|
||||31.12.24|31.12.23|
||||£|£|
||Other creditors||18,303|3,149|
|8.|Movement in funds||||
||||Net||
||||movement|At|
|||At 1.1.24|in funds|31.12.24|
|||£|£|£|
||Unrestricted funds||||
||General fund|303,949|167,005|470,954|
||TOTAL FUNDS|303,949|167,005|470,954|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||Unrestricted funds||||
||General fund|286,854|(119,849)|167,005|
||TOTAL FUNDS|286,854|(119,849)|167,005|
||Comparatives for movement in funds||||
||||Net||
||||movement|At|
|||At 1.1.23|in funds|31.12.23|
|||£|£|£|
||Unrestricted funds||||
||General fund|26,429|277,520|303,949|
||TOTAL FUNDS|26,429|277,520|303,949|



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Animal Welfare of Luxor 

## Notes to the Financial Statements - continued for the Year Ended 31 December 2024 

## 8. Movement in funds - continued 

Comparative net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|337,465|(59,945)|277,520|
|TOTAL FUNDS|337,465|(59,945)|277,520|



A current year 12 months and prior year 12 months combined position is as follows: 

|Net<br>movement<br>At 1.1.23<br>in funds<br>£<br>£<br>Unrestricted funds<br>General fund<br>26,429<br>444,525<br>TOTAL FUNDS<br>26,429<br>444,525|At<br>31.12.24<br>£<br>470,954|
|---|---|
||470,954|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|624,319|(179,794)|444,525|
|TOTAL FUNDS|624,319|(179,794)|444,525|



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Notes to the Financial Statements - continued for the Year Ended 31 December 2024 

## Animal Welfare of Luxor 

## 9. Related party disclosures 

There were no related party transactions for the year ended 31 December 2024. 

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Animal Welfare of Luxor 

## Detailed Statement of Financial Activities for the Year Ended 31 December 2024 

|Income and endowments<br>Donations and legacies<br>Donations<br>Gift aid<br>Legacies<br>Other trading activities<br>Fundraising events<br>Total incoming resources<br>Expenditure<br>Other trading activities<br>Animal Care<br>Transfers to AWOL No 7<br>Support costs<br> Management<br>Telephone<br>Postage and stationery<br>Travel Costs<br>Sundries<br>IT Software<br> Finance<br>Bank charges<br> Governance costs<br>Auditors' remuneration for non audit work<br>Total resources expended<br>Net income|31.12.24<br>£<br>33,270<br>3,584<br>250,000<br>286,854<br>-<br>286,854<br>19,190<br>89,946<br>109,136<br>590<br>52<br>3,891<br>223<br>433<br>5,189<br>574<br>4,950<br>119,849<br>167,005|31.12.23<br>£<br>35,805<br>1,271<br>300,000<br>337,076<br>389<br>337,465<br>1,314<br>51,736<br>53,050<br>23<br>46<br>5,762<br>-<br>175<br>6,006<br>439<br>450<br>59,945<br>277,520|
|---|---|---|



This page does not form part of the statutory financial statements 

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