REGIs￿￿coMPANy NUMBER: OFA61356 IET¥land and Wale5) REGsmiED CHARITY NUMBER: IIZ7707 UNAUDITED FINANCIALsfATEMEf4Ts FOR THEYEAR ENI)EDgOSEPTEMBER2024 FOR ANIMAL REsaJE FOUNDATION UMTfED REPORTOF THETiiU57EES FOR THEYEAR ENDED30SEFfEMBER2024 The trustees are also threctLYS of thè d>arity for the purp￿ of the com￿nIeS Art 2006, Present thelr report wÉth the finandal ststements of the tharity for the year ended 30 September 2024. The tnJ5tees have adr4)teil provisions of Accountin8 and Reportlng by Charilie5: Ststement ol Recommended Practlce applicable to charitle5 preparlng thelr accounts In accordance with the ￿nandal Reportkng Standard appllcable in the UK and Republlc of Ireland (FR5 1021 {effertvR ijanuary 20191. The Tnjstees of Artlmal Rescue Foundatlon Ltd w&ent their annual report for finandal year endlng 30th Septèmber 2024. to8ether vAth the ar￿Unts for the year. We conflrni that everythlng Comp￿ with all relevant codes of pracuce and rekwjrtlng. Oblectlvesand akns Anlmal Rescue's primary alm is to suppprt thÈ many &nall and underfunded anlmal charftles in Er¢gland Wales Scotland and N. IrelanrL We do notSUPPOrt anlmal charitie5 lrnthaFthw151ri¥m othercotmtrie We do not support d￿rItIeS whlch ( In our'oiwnion I further po￿￿31 or INe *le agendas to the detrfment of the anlmals In their car We do not 5UPPQrt charitle5 that ha¥e falled I for Whate￿ reason} to reglster w]th the charltles commlsslon artdlor have not obtalned HMRCaCkno￿edg￿tforth ar We (hj however support ¢haritles wilh advl¢e and seed payments as a l off &ner8en¢y grant to start the processes required. In nom￿1 thtymstsnres we prefErto helpwith a proiertthat (an be e35ilyidentifiable forfutureaydit punJos&%. The chaTity have recefved mole In the way of twiests In the last year thanks partly to the tekvlskjn campa*n and also throuBFL m•11￿. Also rn0￿ 8rants to otheT tharitses haiE been avdrded 35 there are more anlmal charitles Sn need due to a coMbinat￿n of factors. Runfti￿ the charity ts beccrfning increaslrth t￿ with inllatK)n. cost of the knock on from ènd the urrent un¢ertsln econosnic situatlon. EducatlonalAwarene We look favourably on rexuelrehomEng thartliES thaL in part. trath U* baslrs of animal care to a vAder audlence, espeaaljy children. ANIMAL RESCUE FOUNDATION UMITED REPORT OFTHETRUSTEES FOR THEYEAR ENDED 305EPTEM8ER2024 FINANCIALRE4fjEW prtnclpalfurAlng%wr Total Income fortheyear Tot￿ 5ncome Indudln8 bequests £377.941 Bequestslglfts £285.974 Donatlons £91367 Expendlbjre The nomtnal ￿nt lincludlng elÈttrkltyi for wemlses r￿na1rGthe same. Insuran￿ p.remiums have tncrea5ed mar8inHIIy. Expen5e5foradmin handllng phjne enqulrtesetc have Incre￿. There was rnore wendlture on dlrect maillnga5the tele¥isMm campaqn w notas wessful as antlcEpated. ant Maklng POEILY The objectNe5 paragrnph abovesums up our critsria for makiDggrartt> The trustees only approve each app1lcat1L￿ whlch is supported by our qU￿t¥)nnaire when they are Satisfied that It meets thls criteria. F¥nds olthe AnlmaS Rewe FoundatOM Ltd We cOns￿er It prudent In nornial tlmes to keep reserves of i years expendlture. at any one tkne. We do not invest moneyapart from reserves held In Natwestdepostiaccount GolngconcÈrn Thè trustees have taken a robust re¥iÈwof thè d￿rtty. and CO￿lder ttto be kn finantyl gotsd health. FifwRE PLANS Ihe cost of living crt5i5 and the increased unortainty in w)fitical ad¥entures carries forward into peoples wdlln8ness to help vla dLinatlons. Our malllngs must always promote anlmal welfar& We a a stable and c0nsdentl￿lS don base. which helps trernendously. We anticspate thangeln the comin8year. sTrucruRE, GOvERNAN￿AND MANAGEMEI Governln8 document The charity Is controlled by Its 8overning dcumenL a deed of In￿t. and constltutes a llmlted companyi limitEd by guarantee. as defined by t￿comPanIeS Act 21X Charlty constltutlon Anknal rescue Foundatton Ltd is regtsterÈd a% a tharitywith the tharityc0mm￿r0n number 1127707. The foundation SWd5 established In 2007 a5 a charitable company Ilmlted byguarantea The constitutlijn has remalned the same slnce Irtception. The fthjndation has no tradin8 entitse5 orassoci&￿ busIne￿(onneCtedto IL Page 2 ANIMAL RESCUE FOUNDAMON UMtrED REPORTOFTHETRUSTeES FOR THEYL4R ENDED 30SEPTEMBER 2024 sniucruRE. GOVERW4NCEAND MANAGEMEf4T Rlsk management Thetfustees and management revlew risk management everyfew months. The maln areas of concern are Grant criteria. w& havt tsght*nÈd up grant CrIt￿3. Each reclplent m￿t be a registered charity and registered for Blft ald. A no kill ethos must be promoted at all tlme& n We only help anlmals resldent In the UK. Prolon Im . Covld has proved thatwe must have an extra dlsasterfund of at least £50.000 at all ttmes. Isaster re ber securt and L ￿. Our maln database Is a stand alone dev]￿ wlth no ¢onnectlon to external devlce5. Our ad agency control our web slte and they have adequate controls to ar1e￿ate any attscks. Any adverse publlclty due to slmilar named unreglstered charltle5 now seems to be on the decllne but we keep a wary eye open all the tlme. Remuneratlon Apartfrom expenses and tlme Incurred runnlngthe charlty no person derlves financlal beneflt from thechaTity. SafeBuarthng We do notwork w￿h chlldren orvulnerable adults. We revlew all leglslatlon and changes within the GDPR framework. We are reglstered with the ICO and FP& Fundralslnz Our malft sourcÈ of funds emanatei fram dirètt mall. Thls Is all Controlled from our head offi￿. We do not 'employ professlonal fundralsers. We only mall 4 tlmes peryear. REFERENCE ANDADMINisfK4TIVE DEfAILS Regbtsred Company number 06361356 IEn8land and Wales) Re￿red Charltynumber 1127707 Re8lstered ofnce Queach Cottage. Leys Hlll Walfard R05S-on-Wye HR9 SQU Trustee$ Lwolstenhulme Mrs I Wolstenholme Ati the tru5teesare aware of the Charity Commisslon publtcatlon:'Yhe e5sentlal trustee. whatyou need to know. Thetrustees have delegated authorftyto the founderfor day to day man88ement of the or8an15atlon. Page 3 ANIMAL RESCUE FOUNDATION LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENOED 305EPTEMBER 2024 REFERÉNCE AND ADMINISTAATIVE DEfAILS Company 5e¢retsry P K Houlden Independent Examlner Cole & Co 4 The Sheepcote Monks Orchard Lumber Lane, Lu8wardine Hereford Herefordshire HR14AG Approved by order of the board of trLtstees on 28 April 2025 and sye(l on its behalf by.. P K Houlden- Secretary Page 4 INDEPENDENT EXAIMERS REPORTTO ThETRIASTEts OF ANIMALRESCUE FOUNDATION L[m￿E0 Independentavmlner's reportto the trusteès ofAnlDJal ReSa￿F￿nda1l0n Umlted.('thefompany) report to the charlty trustees on my VAamlnation of the arcounts of the Company for the year ended 30 September 2D24. Responslbllltlesand ba515 of report As the thariV5 trustees of the Company land a150 its directors for the purposes of company lawl you are respon51ble forthe preparatlon of the accounts in accordanowith the requtremEnts of the Compan125 Act 2(KJ6 l*he 2Q06 Act'l. Hawngsatlsfied nry5elf that the accounts olthe Companyare not requwed to be audlted under Part 16.of the 2006 Aci, and are eligible for independent ￿MInatiOn. I re￿rt in rw of my examinatkjn of your charlty's accounts as carried out under Section 145 of the Charitie5 Act Xtii fthe 2011 W. In ca￿ing Out my examlnatlon I have followed the Directions given bythe Charlty Commww underSeL*on 145151 Ib) of the 2011 Act. Indepexdertexamlner's5tstemeAt Slnce your charity's gross Incomè exceeded £250,OC(l your eKamlnu must be a member of a llsted boo*. I can confimi that 1am quaiified to undertake the examinatilm EKcause l am a rnnber of the AssLK5ation of Chartered Certlfled Accountants. whith 6 one of the fisted bDdi I have c(Knpleted my examinatlorL I confinn that no matta5 have come to my attenllon In ¢oftnectlon with the examlnatlon ÈivinB me causeto beuew. ac¢ountln8 record5 werenot kept In respect of the Compairy as reqthred bySe¢tlon 386 of the 2Tr16A¢t; or the accounts do not at£ord with those record5: or the atCOUTrts do not comply with the accountirE requI￿rnents Of￿ 3% of the 2fy)6 Art other than any requlrement that the accounts we a trto and fatr view whlth 15 ￿)t a mètter considered as part of an Independent VAamination: or the accounts have not been prewed in ac¢Ordan￿ with the rnetho￿ and wlnciple5 of the stst￿nent of Recommended PractKe for accountirÉ and reportlng by charities (app[￿ab￿ to charitles preparlng thelr accounts in accordance with the finanual Repjrti￿st8ndard applicable in the UKand RepublK of Ireland IFRS 10211. I have no concems and have come acr055 no Oth￿ matteF5 In connectton wlth the examInat￿n to which attentlon should be drawn kn thls report In orderto enabte a proper under￿1￿%0f the accounrs to be reached. Michael Cole Cole & Co 4TheSheepcote Monks Orchard Lumber Lane. Lug4vardlne Hereford Herefordshlre HRI 4AG Date:..............-.........-.................. Page 5 ANIMAL RESCUE FOUNDATION UMITED STATEMENT OF FINANCIALACTivmES FOR THEYEAR ENDED 30 SEPTEMBER2024 Unrestrlrted fund Total nds INCOMEAND ENDOiVMEritS FROM Donattons and legacies 377341 208.612 EXPENDrruREON Raisin8 fund5 222.030 126A54 48.705 164AIO Totsl 270.735 291264 NEfiNCOMElI￿pENDjTuRE) 107.206 182.6521 RECONaUATION OF FUNDS Total funds brought fop*ard 499.975 581627 TOTAL RNDSCAItIllED FORWARD 607,181 499.975 The notes fomi part of these Ilnandal statements Pa8e6 ANIMAL RESCUE FOUNDATION UMrrED BALAN￿sHE 30SEPTEMBER2024 2024 Unrestrfcted fund 2023 Total Iiffids FIXED ASSErs Tan8lble assets 301 449 CURRENT ASSErs Cash at bank and In hand 609.107 501.623 CREDITORS Amounts falling due wlthln oneyeaT 112271 12,0971 NEfcuRRENT ASSETS 606,880 499,526 607,181 499,975 NET ASSErs 7.181 499.975 FUNDS Unrestrtded funds 607.181 499.975 TOTAL FUNDS 607.181 -499.975 The ¢haritabl8 company b entitled to exefflptlon from audlt under Secuon 477 of the Cofflpanle5 Act 2Crf)6 for the year ende(130September 2024, The members have not requlred the company to obtaln an audli of Its Ilnandal ststements for the year ended 30September 2024 In accordance wtth Sectlon 476 ofthe Cofflpanles Act 2CA)S. The tru5tee5 acknowledgethelr re5ponslbllille5 for lal ensurln8 that the charltable company keeps ac¢ountlry le￿{ts that COM￿ 5ertlon$ 386 and 387 of the Companle5 Act 2006 and preparfn8 financlal ststements whlch 8t¥e a true and Pdlr *41ew of the stale of affalrs of the tharftablo company as at the end of each flnandal year and of Its surplu5 or deficlt for each financlal year In accordance with the requlrements of Sectlons 394 and 395 and whlch otheTr¥lse comply with the requlrements of the Companles Act 2006 relatlnB to flnanckl statements. so far as applkable to thetharStable company. (bl These financlal statements have been prepared sn accordance wth the pr¢)vtslons applicable to Cha￿￿ble companles sublect to the small companles reglme. The flnanclal statements wue approved by the Board of and authort5ed for155ue ¢n 28 Aprll 2025 and were sl8ned on Its behalf bw. LWotstenholme-Trustee The note5fomi part ofthese fmandal statements Pa8e7 ANIMAL RESCUE FOUNDAnoN Um￿ED BAIANCE5HEEr 305EPTEMBER 2024 Z023 ilmestrlrted Total f￿d funds FIXEDASSEF5 Tangible assets 301 449 CURRENfA5SET5 Cash at bank and in hand FD3.107 501.623 CREDITORS Anx)unts faI￿ng due wlthln oneyear 112271 110971 NET CURRENfA55ETS 606WO 499.526 TOTALASSETS iESS CURAElff LIA8JunÈs 7.181 499,975 NET ASSErs 607.181 499.975 FUNDS Unrestricied funds 607.181 499.975 TOTAL FUNDS FI)7,￿1 499,975 The tharitable CDmpany b entided to exemption from autrrtunderSectTon 477 ofthe Companles Att 2006fOrt￿ year ended 30 September 2024. The mernbers havp not required the company to cthaln an audrt of it5 fuwncial s￿erne￿ts for the year ended 30 September 2024 In accrNdance ￿th Setthjn 476 of the CompartsAct 21&5. The trustee5 acknowledge thelr respon&tHbtiesfor ensurtnk that the charitable company keeps accLKrnthi8 records that Comp￿ Se£th)n$ 386 ar￿ 387 of the CompantesAct 20(￿ and preparing financi￿ statements whlch give a true and fair ¥iew of thÈ state of affairs of the charttable company as at the end of each finan(lal year and of its wrp]Lts or defiat for each financial year in accordan¢e with the rÈquirernents of Sections 394 aml 395 and whkh otherwise COm￿Y vmh the requtrements of the Companles Act 2CIJ6 relatth8 to financtal ststements. so faras appkabletothe charhable company. een prepar 5ubjertto thÈ5mall companies reEim¢ e.th the provth applkthe to charitsble comp3nles The finandal statements werE approved by the Board of Trt15tees and authoti5ed for IS¥￿ on 28 Aprtl 2025 and were sgned on behalf L Wolstthholme- Trustse The notesforni partofthesefinandal statements ANIMAL RESalE FOU14DATION UMrrED NOTESTOThE ANANCIALsfATEMENT5 FOR THE YEAR ENDED305EPTEMBER2024 ACCOUNTING POUCIES BASIS OF PREPARING THE FINANCIALsfATEMENtS The ftnanclal statements of the charitable company. whlth Is a pubfic bEllefrt ￿tity undw FtG 102, have been prepared In accordance wÉth the Charitles SORP {FRS 1021 'Accounting and Reporting by tharitie5'. Statement ol Recommended Practlce appllcable to charitie5 preparing their atcouftts In accordance with thè Flnantlal Reporting Standard applicable In the UK and A￿)U￿1C of Ireland IFRS 1021 leffth ijanuary 20191,. FJnarKtal Reporting Standard 102 The Financial Reportir4 Slandgrd appllcable In the UK and Republlc of Ireland and the Companles Art 2[￿6. The financial statements habt t*en prepared underthe histori￿ c05t conventlon. INCOME All.incorne & ￿¢¢gnISed In the Statement of Rnandal ActK4tttes 0￿e the charlty has entitlement to the fund5. It15 probabte that the Incomewill be recei%ed and theamount can be measured reliably. EXPENDITURE Llab115ties are reco8rused a5 expEnditwe 3$ So￿ a5 there ts a legal or corstmctive oblbtion commlttlng the charity to that expenditure. it is probable that a transfer of economlc benefits will be required ￿ settlement and the amount of thè obligatitin tan be measured rellabfy. Expeftdt￿re is accounted for on an.accruals basls and has been classffied under headth8s that aggtegate all cost rÈlated to the tategrry. Where ttssts tanntst..be dlrectty attributed to particular ￿adi￿ ttw have been alboted to acdvltles on a bath £onsSstent wlth the use of resource& TANGIBLE FIXED A￿ET$ Deprethtlon Is provtded atthe following annual rates In orts to wrJte off eath asset over fts estlmatedi useful Fjxtuies and fftun Ccrfnputer equipment 25% tx) redudng balan 33% (m Cast TAXATION The chartty Is exempt from corporatlon tax on its tharltable actlvltl FUNDACCOUNTING Unrestricted funds can be Used in accordan￿ with thecharitsbIe(¥bSecti￿s at the discretion ofthe trust Restrltted funds can only be used for particular restrfcted purp05e5 Wtthln the objects of the charity. Restrictions arise when speufied bythe donororwhen funds are raiseil for particular restrided purp.Dses. Further explanatlon of thè nature. and PLVPOSÈ of Èath Is Included In thè notes to the financlal statements. NEf INCOMEIIEXPEPIDMJRE) Net incomellexpendlture) Tsstate¢i aftercharglnBlluerllttr*}: 2024 2023 Depreciation. t)wned 355ets 220 P