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2025-10-31-accounts

Charity Registration Number : 1154453

FRIENDS OF ANIMALS IN NEED

A CHARITABLE UN-INCORPORATED ASSOCIATION TRUSTEES’ REPORT

AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FRIENDS OF ANIMALS IN NEED

CONTENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Legal and Administrative Information ........................................................................................ 1
Trustees' Report ........................................................................................ 2 - 3
Independent Examiner's Report ........................................................................................ 4
Statement of Financial Activities ........................................................................................ 5
Balance Sheet ........................................................................................ 6
Notes to the Financial Statements ........................................................................................ 7 - 8

FRIENDS OF ANIMALS IN NEED

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

Trustees Sarah Poynter Virginia Hugill Charity Number 1154453 Registered Office 160 Keith Lucas Road Farnborough Farnborough GU14 0DG Independent Examiner Timothy Brown Plumtree Cottage, North Nibley North Nibley Waterley Bottom GL11 6EF

Page 1 of 8

FRIENDS OF ANIMALS IN NEED

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees present their annual report and financial statements for the year ended 31 October 2025.

Friends of Animals in Need, is a non-profit organisation, dedicated to

aiding in the safe rescue, rehabilitation and rehoming of dogs and cats worldwide.

We also work alongside other charities and rescuers to improve animal welfare, specifically by rescue, fostering, fundraising and raising awareness for trap/neuter/release programmes in UK, Eastern Europe and worldwide. We have helped build safe shelters and continue to provide food and funds for veterinary assistance.

Once we have homed a rescue animal, they have life protection from us and will always support the new family through the whole adoption process, by offering guidance and advice where needed. Should the adoption fail for any reason, full rescue back up will be provided for that animal.

Our volunteers of whom we could not maintain without, devote themselves to training the animals they foster, raising funds with events, such as auctions, coffee mornings, sponsored events, pledges, donations. Devoting their spare time and monies in helping us assist in rescuing animals.

We thank every single volunteer for helping us with our charity work. The trustees, the volunteers, the adopters, people who work out ways to help us raise money to pay for different needs to bring an animal over here, to help pay for their passports, medical needs, transport etc etc. We thank you!

Each trustee has submitted their own report.

Sarah Poynter

I first became involved with Friends of Animals in Need in October 2013 when I decided to adopted Louie, one of their old boys that was being supported by Judith Stuart in Romania. He came to us in January 2014 and after that I became more involved in the rescue, particularly with the fundraising aspect.

I currently have 3 Romanian rescues here with me at home – the most recent one arriving with me in July 2023 from the public shelter in Romania.

We have continued with our support of the shelter in Bosnia where our foster dogs stayed. We try to bring over when we can for rehoming. I visited the shelter in May 2024 to see first hand the work they do and to help. Whilst I was out there, they took delivery of a container that the charity funded which has become a puppy room to house the puppies they rescue until they have had their vaccinations and can go into the main shelter.

We continue to support other rescues, giving financial support where we can for animals in need. It doesn’t matter which country the animal is in, or what type of animal it is, if we can help we will do this and it is with the donations we have from our supporters that we are able to do this.

Page 2 of 8

Jinni Hugill

My role as trustee within Friends of Animals in Need is one of rescuing from public shelters in Eastern Europe. PS Tecuci has now closed down so we help other rescuers in Romania with their shelters and supplying food etc.

The dogs we rescue are sent to a pension in the mountains to start the rehabilitation process which I myself do all the organising of vet work; sterilization; blood tests and food orders.

We then work on the adoption process of the dogs we have saved & rehabilitated by bringing the dogs in small numbers to the UK for assessments before adoptions to potential families once they have completed a lengthy Pre-Adoption Request Form. We place are emphasis on matching dogs to homes & families for longevity. I also focus on raising funds for weekend sterilization campaigns for the spring - autumn seasons in Romania to significantly lower the numbers of puppies & kittens born as the statistic currently stated is 80% are just born to die with the shocking animal welfare that are common practice in Romania & Bosnia

Since working in the location of Tecuci we have rescued over 2900 dogs & 400 cats and brought to the UK for re homing working with other charities to take some of this number & re home thus allowing us to save as many souls as possible.

We have worked hard as well to update the site in England where all our dogs arrive to. We now have additional new kennels and are working towards keeping the site suitably maintained for all dogs.

This report was approved by the trustees and signed on its behalf by:

Sarah Poynter (Aug 31, 2026 10:58:35 GMT+1)


Sarah Poynter Trustee

Date : 31 August 2026

Page 3 of 8

FRIENDS OF ANIMALS IN NEED

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 OCTOBER 2025

Independent Examiner’s Report to the Trustees of Friends Of Animals In Need

I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 October 2025 which consists of the statement of financial activities,balance sheet and the related notes

Responsibilities and basis of report

As the charity’s trustees 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.

Independent Examiner's Statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

Name: Timothy Brown

Date: 23 August 2025

Page 4 of 8

FRIENDS OF ANIMALS IN NEED

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 OCTOBER 2025

Recommended categories by
activity
Notes
Income and endowments from:
Donations and legacies
2
Other trading activities
3
Investments
4
Total
Expenditure on:
Charitable activities
5
Total
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted funds
£
734,584.87
65,528.00
143.80
800,256.67
781,192.83
781,192.83
19,063.84
19,063.84
41,838.96
60,902.80
Total Funds 2025
£
734,584.87
65,528.00
143.80
800,256.67
781,192.83
781,192.83
19,063.84
19,063.84
41,838.96
60,902.80
Total Funds 2024
£
421,249.97
2,019.50
180.37
423,449.84
424,298.88
424,298.88
(849.04)
(849.04)
42,688.00
41,838.96

Page 5 of 8

FRIENDS OF ANIMALS IN NEED

BALANCE SHEET

FOR THE YEAR ENDED 31 OCTOBER 2025

Recommended categories by
activity
Notes
Current assets
Cash at bank and in hand
7
Total current assets
Total net assets
Funds of the Charity
Unrestricted funds
8
Restricted funds
8
Endowment funds
8
Total funds
Unrestricted funds
£
60,905.83
60,905.83
60,905.83
60,902.80
60,902.80
Total Funds 2025
£
60,905.83
60,905.83
60,905.83
60,902.80
-
-
60,902.80
Total Funds 2024
£
41,838.99
41,838.99
41,838.99
41,838.96
-
-
41,838.96

The financial statements were approved by the trustees on 31 August 2026 and signed on its behalf by:

Sarah Poynter (Aug 31, 2026 10:58:35 GMT+1) Sarah Poynter Trustee

Date : 31 August 2026

Page 6 of 8

FRIENDS OF ANIMALS IN NEED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Charity for Friends of Animals in Need is a Charitable Un-incorporated Association in Charity Commission for England and Wales. The registered office is 160 Keith Lucas Road, Farnborough, Farnborough, GU14 0DG.

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts 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)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

2. Income from Donations and Legacies

Analysis
Unrestricted funds
£
Donation and gifts
480,166.09
Gift Aid
254,418.78
Total
734,584.87
3. Income from Other Trading Activities
Analysis
Unrestricted funds
£
Events
65,528.00
Total
65,528.00
4. Income from Investments
Analysis
Unrestricted funds
£
Interest income
143.80
Total
143.80
Total funds 2025
£
480,166.09
254,418.78
734,584.87
Total funds 2025
£
65,528.00
65,528.00
Total funds 2025
£
143.80
143.80
Total funds 2024
£
189,330.71
231,919.26
421,249.97
Total funds 2024
£
2,019.50
2,019.50
Total funds 2024
£
180.37
180.37

Page 7 of 8

5. Expenditure on Charitable Activities

Analysis Unrestricted funds Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Bank charges 80.00 80.00 132.96
Grants paid 779,964.99 779,964.99 -
Charity management &
administration
- - 127.84
Charity running cost 127.84 127.84 -
Donations - - 424,038.08
Total 780,172.83 780,172.83 424,298.88
Support Costs 1,020.00 1,020.00 -
781,192.83 781,192.83 424,298.88
6. Support Costs
Total funds 2025
Analysis £
Support Costs
Governance Costs
Accountants fees 1,020.00
1,020.00
7. Cash at bank and in hand
Analysis Total funds 2025 Total funds 2024
£ £
Cash in hand 60,905.83 41,838.99
Total 60,905.83 41,838.99
8. Charity funds
8.1 Details of material funds held and movements during the CURRENT reporting period
Fund names Fund balances
brought forward
Income Expenditure Fund balances
carried forward
£ £ £ £
Unrestricted funds
Unrestricted General
Funds
41,841.99 800,256.67 781,192.83 60,905.83
41,838.96 - - 41,838.96
Unrestricted funds
total
83,680.95 800,256.67 781,192.83 102,744.79
Total 83,680.95 800,256.67 781,192.83 102,744.79
8.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names Fund balances
brought forward
Income Expenditure Fund balances
carried forward
£ £ £ £
Unrestricted funds
Total 42,688.00 423,449.84 424,298.88 41,838.96

Page 8 of 8