Charity number: 1127707 Company number: 06361356 (England and Wales) Animal Rescue Foundation Limited Report of the Trustees and Unaudited Financial Statements For the year ended 30 September 2021 Animal Rescue Foundation Limited Contents Page For the year ended 30 September 2021 |Report of the Trustees|1 to 3| |---|---| |Independent Examiner's Report to the Trustees|4| |Statement of Financial Activities|5| |Statement of Financial Position|6| |Notes to the Financial Statements|7 to 10| |Detailed Statement of Financial Activities|11| ## Animal Rescue Foundation Limited Report of the Trustees ## For the year ended 30 September 2021 The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 30 September 2021. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The primary aim of the charity is to support the many small and underfunded animal charities in England, Wales, Scotland and Northern Ireland. We do not support animal charities importing animals from other countries. We do not support animal charities which (in our opinion) further political or life style agendas to the detrimant of animals in their care. We do not support charities that have failed (for whatever reason) to register with the charities commission and/or have not obtained HMRC acknowledgement for gift aid. We do, however support 'baby' charities with advice and seed payments as a one off emergency grant to start processes required. In normal circumsances we prefer to help with a project that can easily be identifiable for future audit purposes. The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. ## **Grantmaking** The objectives paragraph above sums up our criteria for making grants. The trustees only approve each application, which is supported by our questionnaire when they are satisfied that it meets this criteria. ## **ACHIEVEMENTS AND PERFORMANCE** This year has been the hardest we have experienced. Covid has resulted in most charity shops closing, some for good, and reductions in volunteers for the charities we support. We have helped over thirty charities during this period with emergency grants totalling over £110,000. Granting money without appraising the charity beforehand is not something we normally do, to this end we have available another £150,000 which we will disburse after visiting th echarities concerned. ## **Significant activities** We look favourable on rescue/rehoming charities that, in part, teach the basics of animal care to a wider audience especially children. ## **Achievements against objectives** Our printer and fulfilment contractor has ceased trading at the end of September. This is a problem we are working on. Verification for our latest mailing is not forthcoming. Covid has generated huge problems for everybody, not least the animal rescue and rehabilitation world. As a charity, and to protect our generous donors,we used to always visit and verify each charity requesting a grant. Obviously over the last 24 months we have been unable to do this, so we now require at least two years accounts lodged with the charities commission before entertaining any grant. We hope to start visiting again this year. ## **Investment performance** We consider it prudent in normal times to keep reserves of one years expenditure, at any one time. We do not invest money apart from reserves held in NatWest deposit account. 1 of 11 Animal Rescue Foundation Limited Report of the Trustees Continued For the year ended 30 September 2021 ## **FINANCIAL REVIEW** ## **Significant events** Our administration expenditure has increased this year primarily due to covid, and the responsibilities of administering emergency grants. The nominal rent (including electricity) for premises remains the same. Insurance premiums have increased marginally. Expenses for administration and handling phone enquiries, etc have increased. Our primary cost is postage and printing which has increased by 20% to £62 450 **Reserves** Total Funds £492,849 consisting of Fixed assets book value £999 Cash at Bank £497,816 Less Creditors (£5,966) ## **Going concern** The trustees have taken a robust view of the charity, and consider it to be financially in good health. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The organisation is a charitable company limited by guarantee, incorporated on 21st May 2008 and registered as a charity on 26th January 2009. The company was established under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under its Articles of Association. As set out in the Articles the directors/trustees are appointed by ordinary resolution. ## **Recruitment and appointment of trustees** This year has been the saddest and also the busiest year Animal Rescue Foundation has lived through. May I take this opportunity to send my deepest condolences to Roger Weeks wife and family after his sad and sudden death at the beginning of this year. Roger was a pillar of knowledge and strength for the charity since the early days, being a trustee and his passing leaves a very big hole on all our lives. Thanks you Roger for all of your dedication and perseverance in establishing our charity. We now welcome Les and Jen Wolstenholme as experienced managers and lovers of animals to the trustees of Animal Rescue Foundation. ## **Pay policy for senior staff** Apart from expenses and time incurred in running the charity no person derives financial benefit from the charity. ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** Animal Rescue Foundation Limited **Charity registration number** 1127707 **Company registration number** 06361356 **Principal address** Queach Cottage Leys Hill, Walford Ross-on-Wye Herefordshire HR9 5QU 2 of 11 Animal Rescue Foundation Limited Report of the Trustees Continued For the year ended 30 September 2021 ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: Mr R Weeks (Deceased: 27 March 2021) Mrs ST Drummond (Resigned: 01 May 2021) Mr P K Houlden Jennifer Wolstenholme (Appointed: 01 May 2021) Leslie Wolstenholme (Appointed: 01 May 2021) **Secretary** Mr P K Houlden **Independent examiners** Cole & Co 4 The Sheepcote, Monks Orchard Lumber Lane Lugwardine Hereford HR1 4AG Approved by the Board of Trustees and signed on its behalf by 03 March 2022 Mr P K Houlden............................................................................. 3 of 11 ## Animal Rescue Foundation Limited Independent Examiners Report to the Trustees ## For the year ended 30 September 2021 I report to the trustees on my examination of the accounts of the charitable company for the year ended 30 September 2021. ## **Responsibilities and basis of report** As the charity Trustees, who are also directors for the purposes of company law, 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 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)(b) of the 2011 Act. ## **Independent examiners statement** Since the Charitable 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 by virtue of my membership of , which is one of the listed bodies. 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 that in any material respect: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the 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. Cole & Co 4 The Sheepcote, Monks Orchard Lumber Lane Lugwardine Hereford HR1 4AG 03 March 2022 4 of 11 ## Animal Rescue Foundation Limited ## Statement of Financial Activities (including Income and Expenditure Account) For the year ended 30 September 2021 |**Notes**
**Income and endowments from:**
Donations and legacies
2
**Total**
**Expenditure on:**
Raising funds
3/4
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
479,449
**479,449**
(210,682)
**(210,682)**
**268,767**
224,082
**492,849**|**2020**
**£**
184,339
**184,339**
(206,106)
**(206,106)**
**(21,767)**
245,849
**224,082**| |---|---|---| 5 of 11 06361356 Registered Number : ## Animal Rescue Foundation Limited Statement of Financial Position As at 30 September 2021 |**Notes**
**Fixed assets**
Tangible assets
9
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
10
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Unrestricted income funds
11
**Total funds**|**£**
**2021**
999
**999**
497,816
**497,816**
(5,966)
**491,850**
**492,849**
**492,849**
492,849
**492,849**|**£**
**2020**
1,492
**1,492**
227,164
**227,164**
(4,574)
**222,590**
**224,082**
**224,082**
224,082
**224,082**| |---|---|---| For the year ended 30 September 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, The trustees 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 authorised for issue by the Board and signed on its behalf by: Mr P K Houlden Director 03 March 2022 6 of 11 Animal Rescue Foundation Limited Notes to the Financial Statements For the year ended 30 September 2021 ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006. Animal Rescue Foundation Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **2. Income from donations and legacies** |**Unrestricted funds**
Donations received|**2021**
**£**
479,449
**479,449**|**2020**
**£**
184,339
**184,339**| |---|---|---| ## **3. Expenditure on generating donations and legacies** |**Unrestricted funds**
Donations
Support costs|**2021**
**£**
107,552
37,037
**144,589**|**2020**
**£**
105,468
42,771
**148,239**| |---|---|---| ## **4. Expenditure on other trading activities** |**Unrestricted funds**
Fundraising events|**2021**
**£**
66,093
**66,093**|**2020**
**£**
57,867
**57,867**| |---|---|---| 7 of 11 Animal Rescue Foundation Limited Notes to the Financial Statements Continued For the year ended 30 September 2021 ## **5. Analysis of support costs** |Management
Governance costs
**et income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation of owned fixed assets
Accountancy fees
**articulars of employees**
Director
Trustees|**2021**
**£**
21,976
15,061
**37,037**
**2021**
**£**
494
1,320
**2021**
1
2
**3**|**2020**
**£**
27,204
15,567
**42,771**
**2020**
**£**
170
1,296
**2020**
1
2
**3**| |---|---|---| ## **6. Net income/(expenditure) for the year** ## **7. Particulars of employees** ## **8. Comparative for the Statement of Financial Activities** The comparative year values on the Statement of Financial Activites are for unrestricted funds. 8 of 11 ## Animal Rescue Foundation Limited Notes to the Financial Statements Continued ## For the year ended 30 September 2021 ## **9. Tangible fixed assets** |**Cost or valuation**
At 01 October 2020
At 30 September 2021
**Depreciation**
At 01 October 2020
Charge for year
At 30 September 2021
**Net book values**
At 30 September 2021
At 30 September 2020|**Fixtures and**
**Fittings**
**£**
465
**465**
431
9
**439**
**26**
**34**|**Computer**
**equipment**
**£**
6,201
**6,201**
4,743
484
**5,228**
**973**
**1,458**|**Total**
**£**
6,666
**6,666**
5,174
493
**5,667**
**999**| |---|---|---|---| ||||**1,492**| ## **10. Creditors: amounts falling due within one year** |Trade creditors
Other creditors|**2021**
**£**
1,125
4,841
**5,966**|**2020**
**£**
1,125
3,449
**4,574**| |---|---|---| ## **11. Movement in funds** ## **Unrestricted Funds** |_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/10/2020**
**£**
224,082
**224,082**
**Balance at**
**01/10/2019**
**£**
245,849
**245,849**|**Incoming**
**resources**
**£**
479,449
**479,449**
**Incoming**
**resources**
**£**
184,339
**184,339**|**Outgoing**
**resources**
**£**
(210,682)
**(210,682)**
**Outgoing**
**resources**
**£**
(206,106)
**(206,106)**|**Balance at**
**30/09/2021**
**£**
492,849
**492,849**
**Balance at**
**30/09/2020**
**£**
224,082
**224,082**| |---|---|---|---|---| 9 of 11 Animal Rescue Foundation Limited Notes to the Financial Statements Continued For the year ended 30 September 2021 ## **Purpose of unrestricted Funds** General fundraising on behalf of animal rescue charities ## **12. Analysis of net assets between funds** |**Unrestricted funds**
_General_
General
**Previous year**
**Unrestricted funds**
_General_
General|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
999
491,850
492,849
**999**
**491,850**
**492,849**
**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
1,492
222,590
224,082
**1,492**
**222,590**
**224,082**| |---|---| 10 of 11 ## Animal Rescue Foundation Limited Detailed Statement of Financial Activities For the year ended 30 September 2021 |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Donations
**Other trading activities**
Fundraising events
**SUPPORT COSTS**
**Management**
Management
**Governance costs**
Governance costs
**Total resources expended**
**Net Income**|**£**
**2021**
479,449
**479,449**
**479,449**
(107,552)
**(107,552)**
(66,093)
**(66,093)**
(21,976)
**(21,976)**
(15,061)
**(15,061)**
**(210,682)**
**268,767**|**£**
**2020**
184,339| |---|---|---| |||**184,339**| |||**184,339**
(105,468)| |||**(105,468)**
(57,867)| |||**(57,867)**
(27,204)| |||**(27,204)**
(15,567)| |||**(15,567)**| |||**(206,106)**
**(21,767)**| 11 of 11 This page does not form part of the statutory financial statements