REGISTERED CHARITY NUMBER: 11 247 REPORT OF THE TRUSTEES AND UNAiJDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED31st March 2025 FOR & ANIMAL BIRTH CONTROL Av(qJ View Offices IKI Higb Strea Bidford-.AV¢) B50 4AF l of 17
ELA.R.K & ANIMAL BIRTH CONTROL CONTENfs OF THE FINANCIAL STATEMENTS for the Year Ended 31st March 2025 RetM)rt of theTrustees Statement of FinAncial Activities Balance Shett Cash Flow Staton& Not&8 to the Cash Flow StaAlt Notes to the Finat)¢ial Statanents Detailal Statem&)t of Financial AL*ivitic 14 2of 17
Page I H.LILK & ANIMAL BIRTH CONTROL REPORT OF THE TRUSTEES for the YearEDded 31st March 2025 The trust¢es present their repon with the fin8nci21 thtements of the charity for the year endd 31s1 March 2025. The irusiees have adopt the provisioni of Accounting and Reptsrtin8 by Charities.. S¢atenwJt of R¢commerx]ed Prdcti¢e applicable to chariries preparing their ae¢ounts in accordance wfftth ihe Financial ReSM)ning Sthndard appliable in the UK and Repdblic of Ireland (FRS 102) (effective l January 2015). OBJECTIVES AND AcfIvITs ObJtetives and alms The short tem) objectives of the chaTity ate to continue neutuing fernl cats aNI assisting pet ownets on benefits income to neuter their pets. Our k¢y activity is neutering in ord¢r io ty and stem birth rates and abandonment of un pets and the njnaway spreIln8 of fetaj cai wpulatt.ons leading bungcr artd N>or hedlth. We do this with a TNR ' Neuter-Rel¢ase} 4nd a n¢utcring vouchcr programs through locat participattng veterinary surgeries. rlow antcd Trap. The cats are nwnly feral cats which in most are releasol back wbere thffy werc found undcr the provision th are safe in that envimDment 8nd offered SUprt feeding when necessary. tthey We are open as a res(ue and sanctuary on a partial E&sffis pr¢5cnt. The Iot]ger teryn objectives of the charity are io promote humane behaviour tsjwards animals by minimising the bi unwatjted don3esti¢ and re1 peLS and also ptornotiug aN1 provision of appropriate care, ptectiOn and securi aniTHtls which are in n¢ed of atteniion by re&wn of bui wthout limitation." sickness. maltreatmen4 poor circumsidnce usag¢, and to edllte th¢ public in matrers peftaining to animal welfaFe in geral aTMI the prevention of cnjelty and su among animals. hof The charity oims to ¢ducate and engage with owncrs aTJd pro$pcciive owners of dogs. cats and nbbits io promote the of neutering. Thts is done by face to face engagne( fundrdiSiD8 evcots ar¥J leaflets. efits Sigllificaut actEvities Neutering, especially of fttal cats. Is the ¢ow-Skme of our work ty addrtss the problem of unwanted wpulations tits sourc¢. OUT TNR (trapping, neutering a1 release) WO l]as beth a u&nstallt actilty from the founding of H.A.R.K apd is ongoing- In OFder to facililate and cncoura8t ncui¢rin8 we subsidis¢ spay and castration costs by means of a Neutering Voucher The ¢lwity builds working relatioi]ships with veterinary prdctices in Wanvickshire and Worcestershire who are able to refe appTh)priate clients of theirs to us for help and wtll also 8ccept our N•Jtering Vouchers. We also encourage people to a any vise us of any frrdl cats in their locality and we will. WIre possible, trdp (ats. have them n¢uiered and then returned Ip the locatt.on at which they were trapp. Pub]ie beDefJt The trustees have complicd with their duty to have thie regavd to the 8uidano on public l*nefit published by the commi and contained in the constitutson. 3of17
Page 2 HAILK & ANIMAL BIRTH CONTROL REPORT OF THE TRUSTEES ror tht Year EDded 3111 Mxreh 202S Volunteers All th¢ Ftople. I1J1n8 the trusw who contribu to the nthning of the eharity are unpaid volunteers. Th¢ responsibiliti&8 of tnJst¢es are defined by the con]Mi&•0 The tsitstees alg) carry tbe rewnsibi]ities of Chairpwn and Tre&surer. volunteers help wsth the tr8ppin8. ncutering atml relwe of ftral cats gtheral mainttsance of the 18nd and buildin ther oceupied by the cljarity. ACHIEVEMEIYT AIYD PERFORMANCE We have est2bh"sh&l a small overnight-stay team of voluners that h&% allowed us to incr¢ase the Jmmtherof animals been able to take in rescues OD site th¢ last year. We Mwrking toward in¢wAti8 tbis am to fully open &8 8 C hav¢ ctuary. We are Cotttinuillg to restorc a%M4 refiLrbish the pens and 8unds to a safe a1 cooortable Coliti0 in order to fjjlly establigh the reseue side of H.A.ILK offering sheltrr w homelw anin]als on sifr. The refirtiishmeth on tbe pens and outbullding ispWg[lllg well. The tt-n)ofing of P¢L8 and outbulldiags is ongoin& the coa] shol aTMI office have been completed. We have taken do uT]satvageable p¢ns with the aim of re-building pro897VelY according to need type of ammals we n]ay have ttL AF85 where the pens were raken dowm have been planted with wild flowets to increase ourhabitst in the into?m p10d b¢fo re-buildin& fijbjre Extensive WOTk c4)t)tillu¢s to be cartied out in th¢ gwunds as wcll as oD80in8 maitttenanc¢. We have groujmts thathave intentionally and c&rfulfy bea) preservwj wild for thc past th years, with minirnal interven on and no use of Ch¢miS in any forn]. The environment and its protedion are IPortant aspects ofour work and ethics which we are dedicat1 to, offtting and pServing a habitat that gJpp)tts a vast number and variety of wild flord and fau OurTrap NeuteraThl Rel (TNR) prrjgram has continua.. in the last 12 nmmths we have spayed a1 n¢yJtrr&l 10 dog and51 cat5, thanks to the considerable efforts of dedIt¢d Yolunteers. This is less than tb¢ preOuS yrar, we Tesp)Dd¢d to calls for assistance. this perhaps refiects a tLwntng point from the large incrcase of Calls for help in the previous yeats due to the living crisis and the lingering effects of p¢ts noibeiDg ntered durillg the palld¢mic. stof We have fi]nd.Eaised this year by pwt'cipatiDg in table.top sale4 thanks again kn our smaIl but dedicated group of volun er& We are Currently still on]y open forr¢scue on a limi[ scale slKSrt_stsy basis only? this is due to a sllage0f overnight which is ne¢essary to ensure the safety and we of all resident anunajs. ver We are still host]ng volunteers through an intemational volunteering Organi(10 whi¢h b&$ proved a sue¢essllJl way of sourcing help forgrou] n]aititenan¢e and the rcfillbishment of OUT iMfTrstlthre. We stiEve to do &% much of the work ourselves and ]x)t out 9)ur¢¢ to tTrl¢spcople to save on COSL ke4)Jng our fi]JaJ)¢ial resources for animal cre a1 our T rt¢ut*in8 worL FINANCIAL REVIEW There are cuttenty few Yescue anÉmals on the premises and with limited public fund rni5ing oppottuniry for fijnd Ydising until we are fiJIty open and cau raise our profile, the trusttts are aware thai our income is limited but are continua monitoring our financi Posilion. As the rescue side of our actt"vities r¢-establi5hes itself we will be in a betterwsition fund raisingpubliely again. The eh2rity is in a Strong financial Fosits"oL We have checks and batances in pjaee for ex ly iture. 4of17
Pa8e 3 & ANIMAL BIRTH CONTROL REPORT OF THE TRusfELS for the Year Ended 31st MAreh 2112S FUTURE PLANS We continue working towards the restOTation of the outbuildings and grounds. the old kennels and small antmal ear-marked for refurbishment over the ¢oming year. To increase our income w¢ are iniending to re-open our kennels for boarding and w] apply for a license, this can on¢e we have a full tcam of animal carets. e don¢ We will continue to host intemational voluntem &8 this has prnved successful. STRUCTURE. COVERNANCE AND MANAGEMENT Governing docMent The operation ofthc cljarity is governed by a CODth"tution adopted on the 21 February 2014 and is a Charitable Inco Organisation. This document specifies the objects of the eharAty_ orned Recruitment and appoiutment of new trll$tees Apart from the first charity tystees ev¢ry tru&ee will be appointed by a r¢solution passed at a properly ¢onvened m the charity Injslees. In s¢lecting individuats for app)intment as clwity trusiees. the charity truses will have regard skills, knowledge and experience needed for effects.ve athninis(ration of the CIO. eting of othe Organlsatlonal Structre Financial decisions and those relating to the way in which the ¢harity operates are made by the board of fjwstees. Induction trining of new trustees The charity trustees will make avaTlable to each new charity trustee, on or before his or her first appointment. a copy current version of the constitullon and a copy of the CIO'S lateM Trustres. Annual RetK)rt and Statement of Accounts. addition new trust will be provided with infom)ation regarding their responsibilities as tntstees. AssisiaDce i undersianding their resp)llsibilities and in the operaEion of the charity will be provided by existing trustees. fthe Wlder network The charity Is not part of a wider network. Risk management The trustees have a duty to identify and review the risk5 to which the eharity is ¢X[Q5 and to ensure appropriate eon are in place to provide reasonable assurance against fraud and error. The trustees regularly review the perforniaDce of charity and external facÈors to identify those risks which may affect the conttnued operation of the ¢harity. sof 17
P&ge4 H.LLK & ANIMAL BIRTH CONTROL REPORT OF THE TRusfEES for the Year Ended 3A$t Mxreh 20ts REFERENCE AND ADMINISTRATIVE DEfAILS Re8iStertd Charity number 1156247 Principal #ddre Far Close orChd Ardens Gratlon Warwickshire B49 6DT Tru$te V R L Macfarlane Julian Buil&4 Iv2rA Macfarfane Moe Tritton IndependeDt exaJth¢r Chadwi¢k Attountants ar¥J Bookke¢pu4 90 High SL B1dfordryon.Avo Alc¢ster B50 4AF B4Dkers aod &>]ieitors B3nkeTS: Lloyds Bank PIC 48 High Strttt Bidford on Avoft Warwithhire B50 4AA Solicitors.. Saundets Roberts I Crown Court Yd Brid8¢ Stred Evtham wOrterSlTe WRI 14RY Person In charge Irfday to day oanagemellt Valerle MacFarlaxe-Tru$Éee Approved by order of th bord of trw$te¢s on 03m5no25 slgned on its bebalfby.. V Macfarlne- Trustee 6of17
Page 5 ILLILK & ANIMAL BIRTH coNfROL STATEI¥IENf OF FINANCIAL AcfiviTIES for the Year Ended 318t Martb 2025 31.03.25 Totsl fun 31.03.24 Total fund fund INCOME AND END0WhtEs FROM Donatt'ons and kgdci No$ 837 Other ITading activits.es Inv¢stm¢nt Income 427 1427 8,394 10.087 10.0 9WI EXPENDrruRE Ch*ritable aethltlej Operation 31.1197 3J.OYI 36,7?3 NET INCOMEI(EXPENDrruRE) (21,010) (21,010) 1?7,4921 RECONCILIATtor4 OF FUNDS Total funds brought fonvard 959J02 959J02 986.794 TIYfAL FUNDS CARRIED FORWARD 93W2 938.292 959J02 7of17
Page 6 & ANIMAL BIRTH CONTROL BALANCE SHEET 31st Marth 2025 31.03.2S Totsl 31. 3.24 Urtrestricted Rcstiictyj Notes FIXED ASSETS Tangible assets 767.71V) 767,709 CURRENT ASSETS Debtors C&8h at bank a1 in IMtMI 10 515 169210 16921 193 171.778 171,778 285 Amounts falling due within one year (1.19S) (1.195) 1941 NET CURRENT ASSETS 170A83 170A&I 195 091 TOTAL ASSEfs ws CURREf4T LIABILITIES 938392 9392 959. 02 NET ASSLIS 938292 938292 959.P02 12 Unrestncted fuThJs 9392 959.B02 TOTAL FUNDS 93&292 959, 02 The financial stsiemeftts were approved by th¢ BoaTd of TnLts and authorised for issue on 1511 Ir2025 and w signed on its bebalf by: V R L Macfarlane - Trustce 8of17
Page 7 H.K & ANIMAL BIRTH CONTROL CASH FLOW STATEMENT for the Yexr Elld 3J$t Mxreh 202S 31.03.25 Notes 31.0 Cash Ilows from operxting adivSti Cash 8¢iierdted from operatio% (19.452) (30, 401 Net cash used in operating activities (19,452) {30. 401 Ca5b floTVS froDJ lllvesdllg 4CtfvK(i Purchase of tan¥ible fixed assets (5,108) Net cash used in investing aciivilles Change In eash and cash tquivaients i the reportiDg period Cash and cash equiyalellts at the beginDing of the reportlng perlod (24J60) (302 193.770 224.0 Cash #nd easb equivalettts •t the end of the reporting period 169,210 193.7 9of 17
Page 8 ILK & ANIMAL BIRTH coNfROL NOTES TO THE CASH FLOW STATEMENr for the Yesr Ended 31st Mareb 2025 RECONCILIATION OF Nrf EXPENDITURE TO NET CkSH FLOW FROM OPERATING ACTIVITIES 31.0325 31.0 .24 Ntt eJpeJJditsr¢ for the reportlog per11 (as per the Statemettt of andai Aftivlrfes) AdjustmeDts for: Ikpreciation char De¢re&(lI&s¢) in debtors {21,010) 127. 92) 1.611 (53) 48 {DecreaseFincrease in ereditors (3.9 9) N¢t casb in fjperath>ns {19.452) o) ANALYSIS OF CHANGES IN NET FUNDS At 01.04 ?4 Cash b)w At31.0 Net c*h Cash at bank and in h8Th1 193,770 (2460} 1692111 193,770 (24J60) 169210 193.77 {246) 169210 IOof17
Page 9 ILK & ANIMAL BIRTH CONTROL N(YrES TO THE FINANCIAL STATEMEIYTS for the Year Ended 31st March 2025 ACCOUNTINC POLIC BASIS OF PREPARING THE FINANCIAL sfATEMENrs The finan¢ial staiements of the chartty, which is a wblic ben¢fii entiTy under FRS 102. have been prep ac¢ordan¢e with the Charitses SORP IFRS 102} 'Accounung aThJ RerK)rtthg by Charities: Statem nr of Recommetmled Prdctice applicable to chatiiies prqjartng their aco)unts in accordance with the Fihancial Reportillg St3ndard applicabl¢ in th¢ UK aThl RqAablic of Ireland {FRS 102) (effective l Jalluary ?019)'. Financial Reporting Standard 102 The Financi8] ReportiDg Standard appli(zbl¢ in the UK aThJ Republic of Ireland, and th¢ Charities Act 2011. The fin181 stsiemcnts have been piwed under the htorical cost conveniion. COME All in¢om¢ is reco1$&1 in the Ststem¢nt of Financiaj Activities once the charity h&8 ffititlement to th¢ fu isprobabl¢ the incOll will be received and tbe anK&unt can be rneasured reliably. EXPENDITURE Liabilities are recogntsed as experjditure as soon as there i8 a legal or constructtve obligatton cornmitt charity to that expendibJr¢. it is Probable that a transfer of eCo[MI¢ benefits will be rtyuired in seiileTne the amount of the obligatson can be mc&8ured reliably. ExpaKlibJre is accound for on an accruals basis an been classified under heJinR5 that aggre8aie 911 ¢os relaled to the tegOry. Where costs cannot be d aittibuted lo particular headiD8S they have been allocated to Xtt'vits'es on a b&is consistent with the 5. it g the recily se of TANGIBLE FIXED ASSE15 Depreciation is provided at the following annual rdt&s in onier to write off each asset over its estinted Ftcehold ptDt Plant and machinery Fixtureg and fittings Motor vehicles not provytsl 20% on rcducing bala4¢e 2/ts on reducing baian¢e 20fy/0 on Teducing ba]ance TAXAIION Th¢ charity is exempt from tax on its Charitable a¢uvitie& iIND ACCOUNTING Unrestricted fuNis can usal in a¢(XTrftlance with the chaTEtsble objective5 at the disLYetioo of the trusre¢5. Restiicted fi[1 can only be ustsA for parttcular restrictsj tAtrPQS¢S within the objects of the charity. Restricts" ans¢ wh¢n Specifi by the d0TrOr when funds e rais for partt'clllar testrictol pUOSeS. Further explanation of the Dabjre and purpose of edch fill is Includ in the Mtes to the fiDancia] staignenr& DONATIONS Af4D IIGACIFS Jl.0325 31.03.2 tknnations 11 of17
Page 10 llK & ANIMAL BIRTH CONTROL NOTES TO THE FINANCIAL StATEMENts for VeAr Bud*d 31•1 MAr¢h 202$ 31.11325 31.03 24 Bank interest receiveAI &427 94 CHARITABLE ACTNrfiES COSTS Support costs (see Ih)te 6) Di[1 Costs Tots 29903 1.194 31. SUPPORT COSTS Gove co ance (4Jeration TRUSTEES. REMUNERATION AND BENEFITS There w¢re tsvstees, remun¢ration or oth¢r bcnefits for th¢ year ended 3 Isr March 2025 tr for the year 31st Mah ?024. TRUSTEESI EXPENSLS The trustees are reimbuTsed in reSpt of exp•]diture paid for on beldf of thc charity. DuTing the period amount to £0 12024-£130) 12of 17
Pag¢ll & ANIMAL BIRTH CONTROL NOTFS TO THE FINANCIAL STATEMEi¥rs for the Year Ended 31st M¥rch 2025 COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcfMTJES Unr¢stri¢led R¢stricted INCOME AND ENI)OWMErrfs FROM Do]rdtions and legaeÈ&4 Othtt trath"Dg activities Investtnent income 837 837 8.394 8.394 Tots] 9231 9,231 EXPENDITURE ON Cbaritable acttvitles Operats"on 36.723 36.723 NET INCOMEJ(EXPENDITURE (27,492) (27.492) RECONCILLIATION OF FUNDS Totsl funds brou1¢ forward 986.794 986.794 TOTAL FUNDS CARRIED FORWARD 959302 959J02 13of 17
Page 12 ILK & A]YtMAL BtRTH CONTROL NrEs TO THE FINANCIAL STATEMENrs for the Year Ended 31st March 2025 COMPARATIVES FOR THE STATEMEKf OF FINANCIAL AcfiviTILS UnrestriGtryJ ffijtd R¢stri¢ied Toral TOTAL FUNDS CARIUED FORWARD 959J02 59.302 TANGIBLE FIXED ASSEIS Fixtures Fteehold Ptsnt at rnathir Motor vehicles fillings otals COST At 1st April 2024 Addititsns 761267 1,196 3( 1792 4.748 9.105 5,108 At 3 Isi March 2025 761267 7540 4,213 DEPRECIATION At 1st April ?024 Charge for year 1,76LI 1,150 4,894 1,610 139 315 At 3 1st MaY¢h 2025 2916 NET BOOK VALUE At 3 1st March 2025 761367 1262 7P7,7(V) 4211 At 3 1st March 2024 761267 335 1.032 1.577 DEBTORS: Amou FALLINC DUE THIN ONE YEAR 31.03.25 31 03.24 ii. CREDITORS: AMO UNTS FALLINC DUE WITHIN ONE YEAR 31.03.25 31 03.24 Trade creditors Other cftditOTS 1,194 1.194 1.195 14of 17
Page 13 HA.IiK & ANIMAL BIRTU CONTROL NOTLS TO THE FINANCIAL StATEMEN15 for th¢ Year Ended 31Jt MAr¢h 2025 12. MOVEMENT IN FUNDS Net movement in fimds At 31.03 At 01.04.24 25 Unrestiicted fvllds General 959J02 (21,010) 93 TOTAL FtrNDS 959JO2 (21.010) 93 Net movemertt in fids, included in the atx)ve are as follo ent eXPendj infu Unrestrfieted Genernl fill {31,7) 121 io) 10.0S7 (31.097) o) cOmp4Ve* for Wveent In Net moYem¢nt infiy At 01.0423 986,794 {27,492) 959 02 TOTAL FUNDS 986.794 127.4921 959 02 Comparative net movement in fiu)d& inclth in th¢ ¥knve are as follow5: Move in fun ent Ullrestrieted funds 9231 {36,723} (27. 2) TOTAL FUNDS 9231 {36,7231 (27. 2) 15of 17
Page 14 HA.ILK & ANiMAL BIRTH CONTROL N(¥rLs TO THE FINANCIAL STATEMEKrs for the Year Ended 31£t M*rcb 2025 li MOVEMENT IN FUNDS A Current year 12 months and prior year 12 months combuKd position is as follows.. Net movement At At 01.04.23 in funds 31.03.25 Unrestricted [ll General 986.794 (48.5021 938292 TOTAL FUNDS 980.794 {48.5021 938.292 A curm)t year 12 rnonths and prior year 12 rru)oths combined net llK)v¢ment in fill)d%. included in the aErf> as follows-. Jncoming Resources exnded Move in fildS Unrejtricted fMJNIs Gene1 fut¥J 19.318 {67.890} (48. 02) TOTAL FUNDS 19J18 (67,820) 02) Il RELATED PARTY DISCLOSURFS There were ro) related patTy tra[tiOnS for either the yfdr ended 31st March ?0?4 or 31st March 2025. 16of 17
Page 15 ILLIU( & ANIMAL BIRTH CONTROL DEfAllD STATEMENT OF FINAIYCtAL ACnVITIES for the Yvar Ellded 31st Mareb 2025 31.03.25 31.0 .24 INCOME AND ENDOWMENrs Donatlons and iegad Lxjnations 837 Other trad1$ gctivldes Room I Investment kncome Bank interest received V27 Totsi Ineomimg res(r¢¢4 10.087 EKPEfqDITURE Charithble aetivities Raies a1 water Light at¥J heat Telephone Postage and ststionery Subscriptions Pri Suppli¢s Donations Travel Insurance Veterinary Fees Staff Expenses Motor Expenses Rep42rs and mainten•t Depreciation of plant and tnach]DUy Depreciation of fixtUTes & fittings Depreciation of motor velll.cles 3.431 423 495 753 262 449 95 65 68 300 033 35 3,645 85 4792 2,089 10966 17 09? 1242 77 139 1,1 315 883 147 258 29,471 35 98 Support Govern8nce eosts Sundries Accountancy and legal fees 376 1848 27 197 1.626 Total resoU¢S expfflKl¥J 31,097 36. Net expendit1e oi,oio) (27. 92) 17of17