2023-04-30-accounts - International Aid For The Protection And Welfare Of Animals

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INTERNATIONAL AID FOR THE PROTECTION & WELFARE OF ANIMALS Trustees Report and Financial Statements for the year ended 30 April 2023 00 Charity Number.. IAPWA C*)c ID.. 91e(x7003887804c1106fbd825b(Id258f1891476

Reference and Administration Information

Charity Number:

1137532

Registered Office and Operational Address:

1b Rudds Lane, Haddenham, Aylesbury, Buckinghamshire, HP17 8JP

The charity is also known as “IAPWA”

Trustees:

Trustees who served during the year, and up to the date of this report, were as follows:

Oscar Leyenda (Chair) Carol Addaberkane Colin Heath

There were no trustees who held title to property belonging to the charity during the reporting period or at the date of approval.

Key Management Personnel:

Nicky Stevens Chief Executive

Bankers:

Lloyds Bank 13/ 14 Cornmarket, Thame, Oxford, Oxfordshire, OX9 2BN

Independent Examiner:

Patrick Morrello ACA Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester, M60 0AS

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The trustees present their report and the unaudited financial statements for the year ended 30 April 2023.

Reference and administrative information set out on the previous page forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

The Trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

The objectives of the charity are to provide aid and support for the protection and welfare of animals.

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IAPWA (International Aid for the Protection & Welfare of Animals) is a UK registered charity founded to create a better future for animals in need. What began as a desire to help one dog in the rainforests of Borneo in 2009 has since developed into a range of projects and support programmes.

Some of our key achievements to date include:

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Our Work Supporting Dogs and Cats 7a(i4c110Offtd825bOd258ft891476

Penang Island Doc ID.. 918ca 7a04c11 fbd825bOd258f1891476

Following a rabies outbreak in the Northern States of Peninsular Malaysia (including mainland Penang) and the response to the outbreak which included mass dog culling, the City council of Penang Island requested assistance from International Aid for the Protection and Welfare of Animals (IAPWA) to humanely control stray dogs in the community. Our programme in Penang Island was established to meet this need in 2017.

The programme is managed within an agreement between IAPWA, the local entity IAPWA Penang and the Government (MBPP) and operates from the Government facility.

In March 2023, the collective team celebrated the 5th anniversary of the project. Since the project began:

One of the thousands of dogs that have been part of this programme is Oki. He was born on the streets and came into our care as a sick, scared little puppy. Before our project existed, he would have likely been culled under the previous regime, not making it past his early years. However, thanks to our project, Oki was rescued and quickly provided with all of the treatment and support he needed, as well as being neutered and vaccinated before finding his forever home.

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The overarching objectives of the project remain as follows:

Monitoring, Evaluation and Sharing Successes

Since the initial baseline survey, the IAPWA Penang team have repeated street surveys every 6 months following standardised protocol, including using the same mode of transport and maintaining consistent timing and speed. For each round, every route is surveyed twice to get a measure of variation in dog density from day-to-day. The variation is then compared to changes in dog density over time to assess the impact of our intervention effort.

Out of the hotspot survey locations, an area called Taman Free School was the first on the island to reach the 65-70% threshold for sterilisation coverage of female dogs. The surveys demonstrate the positive impact of the project on dog density along this route. As we can see in the chart below, there is a clear trend of reduction in dog density which supports the scientific models that as long as sterilisation coverage is maintained above the 65-70% threshold, in particular for females, dog density will continue to decrease.

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A comprehensive report was produced and shared with stakeholders relating to the surveys to demonstrate the impact of the programme which we are excited to continue developing.

In March 2023, the IAPWA Penang team were visited by the Majlis Bandaraya Subang Jaya (MBSJ) Government so as they could learn more about humane dog population management, how this programme is run and how they could do this in their region. This visit is one of many occasions where advice and support in dealing with strays has been requested from IAPWA Penang Project Director, Choong Koon Yean, which is a credit to her management of the programme in country.

Education and Raising Awareness

In addition to regular adoption and education events held throughout the year, IAPWA Penang also attended a special adoption event ran by the lovely team at HG Concept.

An education session about the dogs on the island was arranged as part of a children’s enterprise programme, with one of our patients, Mochi, also being adopted by someone within the HG Concept team after the event.

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In October, the Founder of local entity PetMedic, Dr Lee Wai Wai, travelled to Penang Island to run a first aid class alongside the team. As well as those attending learning a range of useful information relating to first aid, the event also raised £200 to support the programme.

Lastly, the 2023 Furry Hopes Pet Carnival was another big success, as the largest annual fundraiser the IAPWA Penang Team run on the island. Following many months of hard work, the event was held at the Gurney Paragon Mal across 2 days, with hundreds of dog lovers attending.

Over the weekend-long event there were a range of stalls from local pet friendly businesses, veterinary and training advice, dog licence registrations, food stalls and the chance to meet some of our pups for potential adoption. This and all other events have continued to support the programmes ongoing community engagement and financial sustainability in country and we remain incredibly proud of what our friends and colleagues in IAPWA Penang have been able to achieve.

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To finish our update about Penang Island, we’d like to share another patient who has been helped through this special programme. Didi the kitten is blind and had been struggling to survive all alone on the streets, becoming incredibly sick and fragile as a result. He came into our care and we were quickly able to provide him with all of the treatment and support he needed. He is now absolutely thriving in his forever home with a family of his own. We're told he is very healthy and super playful, not letting his disability hold him back from enjoying a full life for one second.

Funds to support this Project and in country Project Director are reflected in these accounts as an IAPWA Penang grant.

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J•• Borneo 06 914<6

As shared in our last Annual Report, IAPWA are proud to have neutered nearly 12,500 dogs and cats within our first programme in Borneo, with many also receiving life-saving care and finding homes through our adoption initiatives.

In 2022, IAPWA received an invitation from the local authorities of the city of Sandakan to establish a programme in their region to deal with the rapidly escalating stray dog issues they were experiencing. With only one small local shelter serving the region which is already beyond full capacity, and the number of animals being abandoned and puppies being born on the streets continuing to rise, they were reaching a crisis point.

Our strategy for this programme has been designed to not only provide a holistic solution to these problems but to also create long term change to ensure better welfare for the dogs and cats in this region. Some of the elements of this programme, as previously shared, will include:

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This programme will be based on scientific methodology with our aim being to actively demonstrate the impact that can be achieved by following this strategic approach and to share the results of our monitoring and evaluation with the animal welfare sector, enabling us to create change not only for the dogs and cats in Sandakan but for dogs and cats in many other countries.

We are excited to share some further drawings of the Centre with you to accompany the extensive planning phase for this ambitious project:

Whilst some minor delays were expected and accounted for with this project, unfortunately there have been some major delays outside of our control which have resulted in the Centre now being scheduled for completion in late 2025/2026. Whilst this has been disappointing to the team, it’s essential that we follow all requirements to ensure that we can be as successful as possible for this long-term project.

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Throughout the period of these accounts, and to the current date, IAPWA have been providing support to many dogs in Sandakan to ensure they have received veterinary treatment. Some of these patients stories are shown below:

When Eleanor was rescued from the streets, her entire face was swollen and she had a deep wound in her mouth that was so badly infected, it was crawling with maggots. Luckily, this brave girl was able to get all of the treatment she needed, as well as being neutered and vaccinated, and today she looks like a different dog who is thoroughly enjoying life again.

Sunbear was rescued from the streets in a heart-shattering state, covered in maggot wounds and suffering with the skin disease mange; something no puppy deserves.

Thankfully we were able to step in, ensuring Sunbear got all of the treatment she desperately needed. Soon enough she was no longer fighting for her life, but safe in the loving arms of the family who adopted her.

Payments for our work in Borneo have been made directly and reflected within charitable activities or to IAAB as a grant.

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ILJI rk Romania Je118bY476

Our work in Romania is our smallest programme and began through funding a variety of neutering campaigns through which over 5,000 dogs and cats were neutered.

In early 2022, we were joined by a local Project Coordinator for Romania who was recruited to facilitate the day-to-day running of the programme on the ground and work alongside our UK Programme Manager, Jo Mackenzie. Georgiana has been working within animal welfare in Romania for several years with extensive experience in the organization and smooth running of neutering campaigns. She is also a licensed veterinary technician and is passionate about improving animal welfare in her country.

The campaigns within the period of these accounts were all focused within the region of Sibiu and mostly for pets whose owners would otherwise struggle to access veterinary care. We are extremely grateful to everyone who played a part in making these campaigns a success.

Below are a few photos from the campaigns delivered over this period:

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Our mobile veterinary clinic is currently undergoing some improvements after which it will be back on the road to be used within further neutering campaigns. Following the completion of the Borneo Animal Welfare Centre, we will then be customising our second mobile veterinary clinic for Romania. This forms part of our collective aims across our projects and support programmes to be supporting the neutering of at least 10,000 dogs and cats every year by the end of 2028 in order to prevent the births of millions of puppies and kittens worldwide.

In line with these future developments we will also be looking to increase the support we can provide for sanctuaries in Romania to help the thousands of dogs and cats who live there.

Rabies Vaccination Campaigns

Rabies is a deadly disease caused by a virus that attacks the central nervous system of mammals. Once the virus enters its nervous system, the animal has less than 0.1% chance of survival. Rabies is found on every continent except Antarctica and is one of the most feared diseases in the world.

Each year, millions of dogs suffer and die due to the disease itself and also indiscriminate culling prompted by fear of the disease. The killing of dogs creates a territorial vacuum that encourages new dogs to move into the area, which then leads to a repeat of the culling process. World experts all agree that dog culling is ineffective in controlling the spread of rabies, but fear continues to drive local culling efforts.

While rabies may be 99.9% fatal, it is also 100% preventable by vaccination. Because treatment for rabies is rarely successful, education in local communities about prevention – from vaccination and rabies awareness to dog behaviour and bite prevention – is imperative for controlling the disease and saving the lives of humans and animals.

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IAPWA have, and are aiming to:

Below are a few photos from one of the 2023 rabies campaigns:

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Every Life Matters

As a small charity, we understand that there are millions of animals in need worldwide and our funding needs to go a long way to make an impact to as many lives as possible. As a team who work tirelessly to make a difference wherever we can, we always aim to go that extra mile wherever possible, from providing support for individual dogs and cats that have needed our help outside of our own projects, to responding to urgent calls for help in disasters.

Two of these very special stories are shared below:

Nicolas was rescued at just a few months old after fending for himself on the streets when devastating floods destroyed his home and tore apart his family. Shortly after the storms hit, he had luckily found shelter in the stump of a coconut tree. However, he was terrified, extremely sick, and completely alone.

When we found him, Nicolas was malnourished to the point where his bones were extremely visible. His little body was also fighting against the nasty skin disease mange. Sadly, his mum and siblings had already died due to malnutrition and we were desperate to ensure little Nicolas didn’t follow down that same, heart-breaking path.

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IAPWA were quickly able to ensure that Nicolas was rescued from the streets and received all of the crucial veterinary treatment and care he so desperately needed, eventually overcoming his life-threatening condition. He then started to slowly but surely come out of his shell after the trauma he had endured at such a young age.

A forever home followed not long after where Nicolas now has a family who loves him deeply.

Little Anzac was rescued from the streets at only six weeks old after he was found dehydrated and starving on the side of the road.

Thankfully, IAPWA were able to ensure this little boy got all of the treatment and care he needed, despite his journey to recovery being an extremely tough one. Sometimes the team weren't sure if Anzac was going to make it through the night. However, despite his size and fragility, this little boy proved everyone wrong and is now living a full life as a happy, healthy dog.

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The IAPWA Doggy Handbook

Following on from the success of our Vegan Recipe Booklet to coincide with Veganuary, our team were excited to launch our free Doggy Handbook in May 2023.

Through partnering with an incredible team of veterinarians and behaviourists, the handbook shares expert advice across a range of areas, including:

Household Toxins for Dogs
Dog Weight and Teeth Health
Dealing with Euthanasia
Anxiety
Dog Training

We were also grateful to receive so many heart-warming stories about rescue dogs that we were able to share alongside the educational content.

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Our Work Supporting Wildlife 22 Doc ID.. 918ca70038e7a04c1106fbd825bOd258f1891476

Illegal Wildlife Trafficking

The pangolin is the most trafficked mammal on the planet and the illegal wildlife trade results in the brutal death of tens of thousands every year. These magnificent creatures, known for their distinctive armour like scales, have fallen victim to ruthless poachers who take them from their natural habitat and sell them for food, medicines and fashion items.

In 2023, we began working on a critical rescue operation in Asia. Through a series of carefully planned raids, IAPWA aim to rescue as many pangolins as possible from the illegal wildlife trade.

In addition to pangolins, we anticipate also rescuing a range of other animals as part of these raids - from turtles to exotic birds - and are working closely with an in-country team on the management of all aspects of this programme.

We look forward to providing an update on this work within our next Annual Report, with our activities on the ground set to develop further in 2024.

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MACAQUES

Simba

In 2023 we received a call to help a Macaque called Simba whose harrowing journey began when his mother was cruelly shot whilst she was heavily pregnant with him. Sadly she became paralysed and didn’t survive leaving Simba to come into the world through an emergency c- section as an orphan.

Luckily Simba was able to find sanctuary at WFFT through his ordeal and IAPWA provided support to help him receive the treatment and care he needed to enable him to join one of the troops and have a family again.

Over the weeks and months that followed, Simba developed in leaps and bounds, building important bonds and often playing with his little friend called Luang.

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Wassana

Our team were heartbroken to learn of the plight of Wassana who had spent 10 years of her life chained in captivity. The lonely confines of her rubbish filled cage were all she knew, where she paced backwards and forwards, day by day, on a single plank of wood.

Deprived of the outside world, Wassana was never able to carry out any normal macaque behaviour. In the wild, macaques are social and travel for miles every day. Instead Wassana resorted to pulling out her fur as a result of extreme stress and boredom leaving her with bald patches all over her body.

When she finally made it into the care of the amazing team at the WFFT sanctuary it was clear that a decade of illegal ownership and psychological torture had taken its toll on her both physically and mentally.

IAPWA committed to supporting Wassana’s rehabilitation costs and are so happy for her that she can now enjoy being a macaque for the first time in her life.

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vi Our Work Supporting Donkeys 26 CID Ix70038e7a 5b(Id258f18

Our work supporting donkeys began in 2023 through an urgent need to help animals in Tanzania during a devastating drought.

Following the emergency help we were able to provide and after learning about the ongoing plight of the donkeys and the abhorrent skin trade, we made a commitment to continue our support through which we are aiming to:

Support Donkey Mobile Clinics to treat sick, injured and abused donkeys
Construct Donkey Shelters in hundreds of villages to provide greater protection from the skin trade and predators
Provide food packages to feed donkeys in need

As a relatively new support programme, we will be providing further updates for this within our next Annual Report.

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Building our Communities 28 Doc ID.. 918ca70038e7a04c1106fbd8 d25

From an initial desire to help one dog in the rainforest, we have now developed into a worldwide team of staff, volunteers, partners and supporters, all united together to make a difference to the lives of animals in need.

In 2023 we launched three new community groups to support our work:

Adventures for Animals

Throughout this community, a range of overseas and UK adventures are offered in order to raise funds to support our work. Following these events needing to be paused previously as a result of the pandemic, we are delighted that they’re not only running again for 2024 but now sit within a growing community of over 1,000 members.

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I Love Hiking and Dogs

Our ‘I Love Hiking and Dogs’ community provides a place to join new hikes with other dog lovers, learn from weekly educational content, win one of our two monthly competitions, and take part in our annual ‘Walk for Paws’ fundraising challenge.

Auction for Animals

Our online auction provides a community for those to donate and bid for items to support animals in need and represents the second hand sister of our Online Shop which was relaunched in late 2023.

Other Fundraising Initiatives

Throughout 2023 we have also developed a range of exciting fundraising initiatives including our ‘Dip For Dogs’ ice bath challenges that have taken place throughout the UK.

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iii Future Plans Ik)c10 1e(x7003887a

Following an extremely difficult period due to many factors, including the pandemic, economic landscape and in country challenges and despite the unavoidable delays with some aspects of our Borneo project, we have entered a new phase with many opportunities to continue the difference we have made for animals in need.

Over the coming years, in addition to our current projects and support programmes, we also have a future aim to create a project for animals in the UK and to establish further IAPWA offices focused on fundraising and awareness, to work alongside our UK Head Office, in order to support our global efforts to help animals in need.

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We would like to say a big thank you to everyone who has been part of our work since 2009. Without you none of our achievements to date or future plans would be possible.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2023

FINANCIAL REVIEW

AMOUNT OF RESERVES

The results for the year are set out in the statement of financial activities. The general reserve at the year-end was -£15,270 (2022: -£8,192)

Whilst the trustees are looking to increase the general funds, they understand that it has been a challenging few years for all charities financially. Despite this, they are pleased with the level of funds raised to ensure the continuation of work and the steps IAPWA are taking to improve financial strength moving forward.

RESERVES POLICY

A policy is set which reflects the trustees' wish to safely commit as much as possible to the primary objectives of the charity whilst retaining financial stability and the potential to respond to new opportunities. The trustees are aiming to work towards a target of three month’s expenditure and are confident that the charity is moving into a better position to be able to achieve this.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation registered as a charity on 17 August 2010 whilst it was a company limited by guarantee.

On 20 July 2021 IAPWA converted to a charitable incorporated organisation (CIO). The charity was established under a constitution which established the objects and powers of the CIO.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

RELATED PARTIES AND RELATIONSHIPS WITH OTHER ORGANISATIONS

IAPWA established a corporate entity in Malaysia called IAAB (International Aid for Animals Borneo Sdn. Bhd) to support ongoing and longer term aims in Borneo which IAPWA is the sole shareholder of.

IAPWA work alongside IAPWA Penang, a registered charity in Malaysia, which was established to provide in country support for this project following IAPWA securing the MOU with the municipality on the island (MBPP). An agreement is in place between both organisations with both teams working closely together as a united group to meet shared objectives for this programme. The MOU for this project has been renewed between all parties until 2025.

RERUITMENT AND APPOINTMENT OF TRUSTEES

The Trustee Board are recruited from people who have an interest in the objects of the charity. Trustees are appointed by vote by the Trustees. The Trustees work in line with a comprehensive Trustee Policy setting out a detailed framework to support the Board in all areas of their role.

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International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2023

STATEMENT OF REPSONSIBILITIES OF THE TRUSTEES

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group 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 in the Charities SORP
Make judgements and estimates that are reasonable and prudent
State whether applicable UK Accounting Standards and statements of recommended practice 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 operation

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The trustees’ annual report has been approved by the trustees on 26 / 02 / 2024 __ and signed on their behalf by

Oscar Leyenda

Chair of Trustees

Date

26 / 02 / 2024

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

International Aid for the Protection & Welfare of Animals (IAPWA) Trustees’ annual report for the year ended 30 April 2023

I report on the accounts of the charity for the year ended 30 April 2023 set out on pages 37 to 52.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Patrick Morrello ACA

Third Sector Accountancy Limited Holyoake House, Hanover Street Manchester M60 0AS

Date:

26 / 02 / 2024

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International Aid for the Protection & Welfare of Animals (IAPWA)

Statement of Financial Activities for the year ended 30 April 2023

Unrestricted funds Note £ Income from: Donations and legacies 3 380,888 Total income 380,888 Expenditure on: Raising funds 5 49,877 Charitable activities 6 336,646 Total expenditure 386,523 (5,635) 7 (5,635) Transfer between funds (1,443) Net movement in funds for the year (7,078) Reconciliation of funds Total funds brought forward (8,192) Total funds carried forward (15,270) Net income/(expenditure) before net gains/(losses) on investments Net income/(expenditure) for the year	Restricted funds £ 50,188 50,188 - 61,560 61,560 (11,372) (11,372) 1,443 (9,929) 39,939 30,010	Total funds 2023 £ 431,076 431,076 49,877 398,206 448,083 (17,007) (17,007) - (17,007) 31,747 14,740	Unrestricted funds £ 223,407 223,407 41,803 170,610 212,413 10,994 10,994 (4,552) 6,442 (14,634) (8,192)	Restricted funds £ 23,811 23,811 - 38,363 38,363 (14,552) (14,552) 4,552 (10,000) 49,939 39,939	Total funds 2022 £ 247,218 247,218 41,803 208,973 250,776 (3,558) (3,558) - (3,558) 35,305 31,747

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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International Aid for the Protection & Welfare of Animals (IAPWA) Charity number 1137532

Balance sheet as at 30 April 2023

Note
£
£
Fixed assets
Tangible assets
12
19,780
Investments
13
172
Total fixed assets
19,952
Current assets
Debtors
14
4,705
Cash at bank and in hand
-
Total current assets
4,705
Liabilities
Creditors: amounts falling
due in less than one year
15
(9,917)
Net current assets
(5,212)
Total assets less current liabilities
14,740
Net assets
14,740
The funds of the charity:
Restricted income funds
16
30,000
Unrestricted income funds
17
(15,260)
Total charity funds
14,740
2023

£
£
26,374
172
26,546
3,588
9,357
12,945
(7,744)
5,201
31,747
31,747
39,939
(8,192)
31,747
2022

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of the Charities Act 2011.

The notes on pages 39 to 52 form part of these accounts.

26 / 02 / 2024

Approved by the trustees on …................................................ and signed on their behalf by:

Oscar Leyenda (Chair of Trustees)

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

International Aid for the Protection & Welfare of Animals (IAPWA) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Judgments and estimates

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The trustees are confident that the charity will be able to remain operational with a strategy in place to further improve financial strength as well as fulfilling commitments to projects and beneficiaries. The trustees continue to adopt the going concern basis in preparing its financial statements.

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds comprise the costs of fundraising staff, social media, donation processing fees and their associated support costs.
Expenditure on charitable activities includes the costs of salaries, operating costs and charitable project cost undertaken to further the purposes of the charity and their associated support costs, and grants made to other charitable organisations whose activities further the purposes of the charity.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

h Tangible fixed assets

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Vehicles 14%

i Cash at bank and in hand

Cash at bank and cash in hand includes cash held in the charity's bank account.

j Creditors and provisions

Creditors and provisions 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 party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

k Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

l Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. Outstanding contributions at the year end were £640 (2022: £854), which had been paid in full by 11 May 2023. The costs of the defined contribution scheme are included within staff costs and are allocated to the cost of raising funds or charitable activities, in line with the activities of the staff during the year.

m Group financial statements

International Aid for Animals Borneo (IAAB) was incorporated on 16th July 2021 (company number 202101024398 (1424698-U), incorporated in Malaysia). IAAB is a private company limited by shares and IAPWA is the sole shareholder.

The Charity SORP requires that any parent charity must prepare consolidated accounts where the aggregate gross income of the group exceeds £1 million. Group accounts have not been prepared as this threshold has not been exceeded. These accounts are that of the parent only.

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

2 Legal status of the charity

The charity is a charitable incorporated organisation (CIO) registered with the Charity Commission in England and Wales and has no share capital. In the event of the charity being wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. The registered office address is disclosed on the Reference and Administration page at the beginning of the trustees' report.

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

3 Income from donations and legacies

Donations Gift Aid Covid-19 support grant Olsen Animal Trust The Marchig Animal Welfare Trust Jean Sainsbury Animal Welfare Trust Help Animals International SPCA International Total	Unrestricted £ 304,138 71,750 - - - 5,000 - - 380,888	Restricted £ - - - - 6,500 10,000 - 33,688 50,188	Total 2023 £ 304,138 71,750 - - 6,500 15,000 - 33,688 431,076	Unrestricted £ 179,403 35,647 4,829 - - - - 3,528 223,407	Restricted £ - - - 5,000 - 5,000 6,500 7,311 23,811	Total 2022 £ 179,403 35,647 4,829 5,000 - 5,000 6,500 10,839 247,218

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

5 Cost of raising funds

Staff costs Cost of goods Marketing Operations and administration Analysis of expenditure on charitable activities Staff costs Project and campaign costs Consultancy Centre - Phase 1 Mobile clinic costs Animal supplies Veterinary costs Grants made Depreciation Accountancy fees Administration and support costs Marketing Restricted expenditure Unrestricted expenditure	2023 £ 39,923 - 6,782 3,172 49,877 2023 £ 79,395 - 23,004 27,730 22,133 12,503 144,445 66,031 6,594 1,920 12,712 1,739 398,206 61,560 336,646 398,206	2022 £ 37,242 700 3,087 774 41,803 2022 £ 42,339 84,331 63,611 6,594 1,920 8,924 1,254 208,973 38,363 170,610 208,973

6 Analysis of expenditure on charitable activities

Grants made

Grants were made to other registered charitable organisations to either fund and support IAPWA's projects or the work carried out by other organisations, all in direct support of the charity's charitable objects.

IAPWA Penang Borneo - IAAB	2023 £ 53,001 13,030 66,031	2022 £ 32,050 28,251 63,611

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

7 Net income/(expenditure) for the year

This is stated after charging/(crediting): Depreciation Accountancy fees Staff costs Staff costs during the year were as follows: Wages and salaries Social security costs Pension costs Staff costs were split across activities as follows: Fundraising Charitable activities Independent examiner's fee	2023 £ 6,594 1,680 240 2023 £ 109,656 5,681 3,981 119,318 2023 £ 39,923 79,395 119,318	2022 £ 6,594 1,200 240 2022 £ 73,856 2,875 2,850 79,581 2022 £ 37,242 42,339 79,581

8 Staff costs

No employee has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 4 (2022: 3). The average full time equivalent number of staff employed during the period was 4 (2022: 3).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £35,778 (2022: £29,191).

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

9 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

No member of the management committee received travel and subsistence expenses during the year (2022: Nil).

Aggregate donations from related parties were £Nil (2022: £Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: Nil).

During the year, £66,031 (£63,611) was sent to IAPWA's partners and subsidiaries in Malaysia - for IAPWA Penang and International Aid for Animals Borneo Sdn. Bhd. IAAB to support carrying out the charitable objectives of IAPWA in those regions.

10 Government grants

The government grants recognised in the accounts were as follows:

Covid-19 support grant	2023 £ - -	2022 £ 4,829 4,829

There were no unfulfilled conditions and contingencies attaching to the grant.

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

12 Fixed assets: tangible assets

Cost Depreciation Charge for the year Net book value At 30 April 2022 At 1 May 2022 At 30 April 2023 At 1 May 2022 At 30 April 2023 At 30 April 2023	Vehicles £ 67,791 67,791 48,011 6,594 54,605 13,186 19,780	£ 67,791 67,791 41,417 6,594 48,011 19,780 26,374 Total

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

13 Investments

Cost

At 1 May 2022 Additions At 30 April 2023

£ 172 172

During the previous year, IAPWA established a corporate entity in Borneo, called International Aid for Animals Borneo (IAAB), to continue its operations there. IAPWA is the sole shareholder.

The shareholding consists of 1,000 shares at RM1 per share. The details of the subsidiary are below.

Subsidiary name: International Aid for Animals Borneo Sdn. Bhd. (IAAB) Registered office: E13A03, Menara Suezcap 2, KL Gateway, NO. 2, Jalan Kerinchi, Gerbang Kerinchi Lestari, 59200 Kuala Lumpur W.P. Kuala Lumpur Malaysia Registered company number: 202101024398 (1424698-U)

The results of IAAB were as follows, in Malaysian Ringetts (MYR RM) and Sterling (£):

----- Start of picture text -----
|||||| |---|---|---|---|---| |Year ended 31 July 2023|Year ended 31 July 2022| |MYR RM|£|MYR RM|£| |Gross income|72,569|12,030|229,294|41,929| |Expenditure|(51,387)|(8,519)|(249,946)|(45,705)| |Deficit/surplus|21,182|3,511|(20,652)|(3,776)| |Assets|33,960|5,630|5,848|1,069| |Liabilities|(32,430)|(5,376)|(25,500)|(4,663)| |Share capital|(1,000)|(166)|(1,000)|(182)| |Retained earnings|20,652|3,423| |Total funds|21,182|3,511|(20,652)|(3,776)|

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14 Debtors: amounts falling due within one year

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|||| |---|---|---| |2023|2022| |£|£| |Accrued income|4,705|3,588|

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International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

15 Creditors: amounts falling due within one year

----- Start of picture text -----
2023 2022
£ £
Other creditors and accruals 1,920 2,774
Taxation and social security costs 2,254 4,970
4,174 7,744
----- End of picture text -----

16 Analysis of movements in restricted funds

Total Comparative period Olsen Animal Trust Total Animal Friends Insurance Battersea Dogs and Cats Home Animal Friends Insurance Help Animals International Jean Sainsbury Animal Welfare Trust SPCA International Battersea Dogs and Cats Home Jean Sainsbury Animal Welfare Trust SPCA International The Marchig Animal	Balance at 1 May 2022 £ 30,000 9,939 - - - 39,939 Balance at 1 May 2021 £ 40,000 - 9,939 - - - 49,939	Income £ 10,000 6,500 33,688 50,188 Income £ - 5,000 - 6,500 5,000 7,311 31,122	Expenditure £ (10,095) (10,500) (7,000) (33,975) (61,570) Expenditure £ (10,000) (5,000) - (6,500) (5,000) (7,311) (41,122)	Transfers £ - 156 500 500 287 1,443 Transfers £ - - - - - - -	Balance at 30 April 2023 £ 30,000 - - - - 30,000 Balance at 30 April 2022 £ 30,000 - 9,939 - - - 39,939

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

Name of restricted fund

Description, nature and purposes of the fund

Animal Friends Insurance Support of the Borneo and Romania veterinary clinics The Marchig Animal Welfare trust To support the Penang Island project Battersea Dogs and Cats Home Template for Change - Romania Jean Sainsbury Animal Welfare Trust To support the Penang Island project SPCA International To support veterinary needs across projects

17 Analysis of movement in unrestricted funds

Comparative period General fund General fund	Balance at 1 May 2022 £ (8,192) (8,192) Balance at 1 May 2021 £ (14,634) (14,634)	Income £ 380,888 380,888 Income £ 223,407 223,407	Expenditure £ (386,513) (386,513) Expenditure £ (216,965) (216,965)	Transfers £ (1,443) (1,443) Transfers £ - -	As at 30 April 2023 £ (15,260) (15,260) As at 30 April 2022 £ (8,192) (8,192)

Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds

Doc ID: 91eca70038e7a04c1106fbd825b0d258f1891476

International Aid for the Protection & Welfare of Animals (IAPWA)

Notes to the accounts for the year ended 30 April 2023 (continued)

18 Analysis of net assets between funds

Tangible fixed assets Fixed asset investments Net current assets/(liabilities) Total Comparative period Tangible fixed assets Fixed asset investments Net current assets/(liabilities) Total	General fund £ 19,780 172 (35,212) (15,260) General fund £ 26,374 172 (34,738) (8,192)	Designated funds £ - - - - Designated funds £ - - -	Restricted funds £ - - 30,000 30,000 Restricted funds £ - 39,939 39,939	Total 2023 £ 19,780 172 (5,212) 14,740 Total 2022 £ 26,374 172 5,201 31,747

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