COMPANY REGISTRATION NUMBER: 08769892 CHARITY REGISTRATION NUMBER: 1156778 Our Special Friends Company Limited by Guarantee Unaudited financial statements 30 April 2025
Our Special Friends Company Llmlted by Guarantee Financial statements Year ended 30 April 2025 Page Trustees, annual report (incorporating the directors, report) Indepenéent examiner's report to the trustees Slatement of financial activilies (including income and expenditure account) Balance sheet Notes lo the finan¢ial statements 10
Our Special Friends Company Limited by Guarantee Trustees. annual report (Incorporating the directors. report) Year ended 30 April 2025 The truslees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the yoar ended 30 April 2025. The financial statements have been prepared in accordance with the accounting policies set out in notes to the 3¢counts and comply with the charity's governing documènt, the Charities Acl 2011 and Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice 8pplicable lo eharilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. ReferÈncÈ and adminlstratlve details Regtstered charity name Our Special Friends Charity registration number 1156778 Company registratlon number 08769892 Principal office and reglstered office Unit 4 The Vision C8nlre 5 Eastem Way Bury St Edmunds Suffolk IP32 7AB The trustees The trustees who served during Ihe year and at Ihe date of approval were as follows= Dr M Johnston MA VetMB PhD MRCVS (Resigned 17 July 2025) R Ferguson (Treasurer) C Bradburne Dr E Ormèrod BVMS CF R Slephens R Sullivan Dr J Gurney MB ChB, MA {Resigned 24 July 2024) L Tinsley (appointed 15 October 20251
Our Special Friends Company Limited by Guarantee Trustees. annual report {incorporating the directors. report) (continued) Year ended 30 April 2025 Patron Lord Fairhaven DL KSIJ M Abraham OBE BVM&S MRCVS Team B Johnslon, CEO andAnimal Companionship Practilioner G Reid, Animal Companionship PraGtilion&r S M¢Aulay. Animal Companionship PraGtilioner F Day, Volunteer Support Manager A Simmonds, Fundraising Lead M Taylorson. Office Coordinator Asslsted by: S Bradwell, Finan¢a A Hunt. Fundraising Supported 'ln the offlce. by volunteers: K Mallet. Service Delivery C Singleton, Service Delivery J Webb, Admin Support S Day. Admin Support C Gordon, Admin Support R Clarke, Marketing and PR B Cave. Social Media Voluntary Advisers Dr D Caison BVSclSyd) MRCVS Dr D Rook LL.B(Honsl LLM. DLaw FHEA Dr H Crawford BVSC PGCertSAECC MRCVS L Dickson CGMA MBA. Caseron J Grossart MA MRICS Dr J Liltlewood MA PhD BVSc{Hons) DVR DVD MRCVS Veterinary Dermalology Referrals Dr C Mayer MBBCh FRCPsych, Consultant Psychiatrist A Reynolds Bankers Barclays Bank plc 20121 Cornhill Bury St Edmunds Suffolk IP33 1DY IndeDendent examiner A Robinson Lovewell Blake LLP Chartered accountanls First Floor Suite 2 Hillside Business Park Burv St Edmunds IP32 7EA
Our Special Friends Company Limited by Guarantee Trustees, annual report (incorporating the directors. report) (¢ontlnued) Year ended 30 April 2025 ObJe¢tlves and activitles Our vision is a world in which Ihe power of animal companionship is recognised and integrated into offective care 2nd support plans lo enhance the lives of people and their animals. Animal companionship has been shown lo have significant benefits in terms of health and wellbeing for both humans and animals. Sadly, the world we live in is not designed to protect these relationships. Our aim is to be there when things go wrong and help keep people and their animal companions togelher. We do this by working in and with our communities lo deliver both activity and support services. Examples of our activity services include helping with dog walking, pet welfare and volunleers visiting with their own animals. The services are provided for as long as someone needs them. We frequenuy develop long-lèrm relationship5 Wlth our clients. Our support services 8re often the most challenging to deliver. Examples of our sUPPOrt inclLtde dealing with siluations involving domestic abuse. emergency hospitalisation. or homelessness. We are often called on to find emergency foster care for pets at a time when people are under real stress. The complexity of these cases togelher wilh the need for urgent action led u5 to develop the role of Animal Companionship Practitioner. The role requires both veterinary and social care knowledge combined with empathy, patience and resilience. In addition to the animal companionship support seNices we deliver, we rnainlain an animal welfare support fund which can provide financial help for vet fees and other essential pet cara. We are a small Gharily and can currenlly only deliver services in Wesl Suffolk. Our ambition is to help more people both in East Anglia and beyond, bul we re¢ognise we can't do this on our own. Our slrategy is therefore to continue to develop and deliver services in Wesl Suffolk while also seeking to encourage others to protecl the bond between people and (heir pels. Public benefit In shaping our objectives for the year and planning our activities, Ihe Trustees have considered th8 Charity Commissions guidance on public benefit when setting the objectives lor the year. The Trustees confimi that they have complied with the duty in section 4 of the Charities Act 2011, Achlevements and performance During the year, we supported 1,175 people: 708 direct beneficiaries and 467 people who indiroclly benefited, such as family of clients. We also supporled 395 dogs, 223 cats, and 19 other animals. We measure how effective we have been in improving people's health and wellbeing by asking them for feedback. During 2024125 that feedbaGk can be summarised as follows: 1QO lo of clients agreed Ihey had benefited from our services and would recommend us to someone else in their situation 84°h agreed Iheir mental heallh andlor emolional wellbeing had improved 700A agreed they felt less lonely andlor isolated 720/0 agreed thèy felt better connected to their community 80Yo agreed they felt less anxious about their situation 92¢/¢ agreed their petls) heallh andlor welfare had improved
Our Special Friends Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) (contlnued) Year ended 30 April 2025 Furthermore, 490k of clients said they "alwaysloften" felt lonely before receiving help from us, which reduced to 18Q/o after receiving our help. Third parties involved in cases, including friends and family of clients, referrers. and our voluriteers, are requested to complete separate feedback forms to ascertain their opinions on Our Special Friends, {OSF'I impact for both themselves and the olient, with 940/0 of third parties agreeing they had benefilled from OSF being involved wilh the Glient. 97Q/o of respondents agreed thal the client's health and wellbeing had improved due lo Ihe involvement of OSF and 77°/o agreed OSF'S involvement meant the client reiVed support from other agencies earliar than would have been possible otherwise. During the year we also aclively encouraged others lo recognise the issues we are dealing with and change their approach. Examples included engaging with social workers to highlight the importance of pets to struggling families and lobbying housing providers lo adopt pet-inclusive policies. A highlight of Ihe year was taking our team to Westminster to meet MPS and make Ihe case for change. A total of 39 MPS came to our drop-in session and heard first-hand about the work we are doing. CEO Report OSF is creating a local community of compassionate a¢cessible support for people and animals that need it most. We have shown in Wesl Suffolk that if you have veterinary knowledge and voluntèer support where people and pets are living. a plethora of issues can be addressed. Cases are becoming more complex, people and pets are really struggling, hidden in plain sight. Our interventions are encouraging worried owners to access care. 8nabling people to stay in hospital and not resist admission or self-discharge and to get to rehab while we care for their animal friends in the meantiffle. We are the eyes and ears for Ihe hidden need, and it is shocking. We provide hope when there is none but we are a small team and cannot help everyone. The gap is widening, and community support is needed now, more than ever. However, it is very difficult lo objectively measure our impaGI. We improve wellbeing and redu the burden on others but quantifying that is a challenge. l am hugely grateful 10 211 our volunteers and our small team of colleagues for their consistenl hard work and COTnmitmenl. The Westminster event in particular took a lot of resources, and l am hugely grateful to Marc Abraham, our Palron, for the opportunily. We had a large turnout of MPS to the event in Portcullis House. campaigning for pet-inclusive policies. A new Animal Companionship Practitioner (ACP) colleague, Sam, joined during the year. She is a Regisl&red Velerinary Nurse (RVN} who immediately took to our innovative role, bridging the divide between human and animal health and Social care. We also found a Fundraising Lead after nine months of recruitment, Andrew Joins us part-time, but the fundraising climate is very tough. Our team Gomprises a diverse local volunteer community, supported by a lean employed leam at the centre. We need Gore multi-year unrestricted funding to enable the Gentral team to manage and coordinate our community support. Our work is often unseen but for all of us in the OSF community, il is glaringly obvious that our presence is needed. Wa constanlly get affirmalion of the impaGt we are having. Ihe Ghallenge is demonstrating it.
Our Special Friends Company Limited by Guarantee Trustees, annual report (incorporating the directors. report) (contintsed) Year ended 30 April 2025 Flnancial review Total inGome for the yagr ended 30 April 2025 was £264.364 which was 160/0 up on Ihe previous year (2024= £227,277). We continue lo rely primarily on grants, 2nd the average amount of each grant is still relatively low. We therefore rely on a constant flow of SUC$sful appli¢ations to fund our services and mainlain reserves. While a broad spread of funders reduces the risk inherent with just one or two major providers. the time and effort required to apply, secure and report on these grants is significanl for a small charity. Our future growth will therefore depend on securing income from a wider range of sources. During the year we recruited a part- lime Fundraising Lead with the aim of divers(fying our sources of income. In addition to fundraising to support OLtr charilable activities, we believe there is an increasingly strong case for local authorities and welfare agencies lo contract wÉth us lo provide our seNices. Expenditure for the year decreased lo £264,25912024= £276.261 }. The decrease was primarily in order to reduce the deficits of the lasl two years. As a result. we achieved a very modest surplus for lh8 year which increased our reserves from £136.885 to £136,990. Reserves Pollcy Unrestricled reserves, which the trustees consider to be free reserves, at 30 April 2025 We £62.418 (2024: £75,863). If the level of unréstricted reserves falls below 6 months of unrestricted expenditure the Trustees will delermine what action is required to be taken in order to increase reserves in line with our policy. As at the year end unrestricted reserves afflounted to 7 (2024.. 5) months of unrestricted Costs. The Charity's reservBS policy is to also maintain total reserves at a level adequate to protect ils ongoing work from significant fluclLtations in fvndin9. As at the year-end lotal reserves were £136,990 12024: £136.885). The truslees are satisfied wilh the level of reserves. Plans for future periods As with any small charity in the current environmant OLtr plans are heavily dependent Dn the availability of funding. Nevertheless, we have identified future projecls lo enhance our data collèclion and impact reporting, streamline our case management and improve our communications and messaging. Structure, governance and management The charity is a registered charity and a company limited by guarantee. The charilable company was incorporated on 11 November 2013 (number 08769892) and became a registered charity (numbèr 1156778) on 23 April 2014. The company was established under a Memorandum cf Association, which sets out it5 objerts and powers and is governed under ils Articles of Association. In the event of the company being wound up members are required lo Gontribute an amount not exceeding £10. The currenl board of trustees and Ihe changes which have occurrèd since the previous annual report are as staled in the reference and administrative details of these accounts. None of the Truslees have any beneficial interest in the charitable company. Appointment, induction and training of trustees New Iruslees are recruited through a combination of advertising. recommendation, and personal contact. AppDinlmenls are reviewed and approved by the Board and all new trustees are provided with a detsiled induction.
Our Special Friends Company Limited by Guarantee Trustees. annual report (incorporating the directors. report) (continued) Year ended 30 April 2025 Risk management Management has revlewed the major rlsks lo whlch Ihe Charity is exposed. Where appropriale syslems 01 procedures have been established to miligate Ihe risks the Charity faces. As is the case for many charities, external funding represents a risk to the stability of the Charity. Our Special Friends enjoys Ihe support from a number of loyal dctnors, ¢osls are closely monitored to ensure thé Charity operates within ils means and the Charily maintains some reserves, all of which minimise exposure to this risk. Trustee responsibilities The trustees, who are also directors for the purposes of company law, are responsible for preparing the Irustees, report and the financial stalemenls in accordance with applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees lo prepare financial statements for each year which give a true and fair view of Ihe state of affairs of the charitable company and the incoming fesources and application of resour$, including the income and expenditure, for that period. In preparing these financial statements. the trustees are required to.. select suitable accounting policies and then apply them consistently., observe Ihe methods and principles in the applicable Charities SORP., make judgments and accounting estimates that are reasonable and prudenl. prepare the financial statements on Ihe going concern basi5 unless il is inappropriate to presume that the harity will Gonlinue in business. The trustees are responsib5e for keeping odequate accounting records that are sufficient lo show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable therll to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for laking reasonable steps for the prevention and detection of fraud and other irregularitiès. Going concern Through considoration of reports on income, expenditure and of forecasts for the next Iwelve months, Trustees have analysed any risks to the Charily. and have identified no materi81 uncertainties thal cast doubt about the ability oflhe company to Gonlinue as a going concem. Independent examiner reappointment A resolution to reappoint A Robinson of Lovewell Blake LLP as independent examiner will be proposed at the next trustee board meeting. Small company provisions This report has been prépared taking advantage of the small companies, exemption of section 415A of the Companies Act 2006. The tr by.. lees. annual report was approved on 14 January 2025 and signed on behalf of the b08rd of trusle&s ergu Trustee and treasurer
Our Special Friends Company Limited by Guarantee Independent examiner's report to the trustees of Our Special Friends Year ended 30 April 2025 I report to Ihe charity truslees on my examination of the financial statements of the company for the year ended 30 April 2025 which comprise the statemenl of financial activities (including income and expenditure a¢count), balanGe sh&èl and tho rolaled notes. Responsibllltles and basis of rèport As the charity trustees of the company land also ils direclors for the purposes of company law) you are responsible for the preparation of the financial ststemenls in accordance with the requirements of the Companies Act 2006 ('the 2006 Ad'}. Having satisfied myself Ihal the financial statements of the company are not required to b& audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your company's financial statemènts as carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the Directions given by Ihe Charity Commission under section 145(5){bl of the 2011 Act. Independent examinèr's statement I have completed my examination. I confirm that no matters have come to my attention in conn6ction with the examination giving me cause lo believe that in any material r8spect- accounting records were nol kept in respect of the company as required by section 386 01 the 2006 Act., or the financial statements do not aG¢ord with those records., or the financial statements do nol comply with the accounting requirements of section 396 of the 2005 Act othei than any requirement that the accounts give a 'true and fair, view which is nDt a matter considered as part of an independent examinalion- or the financial stalements have not been prepared in accordan wilh the methods and principle5 of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the aGGounts lo be reache A Robinson Independent Examiner Lovewell Blake LLP Chartered accountsnts First Floor Suite 2 Hillside Business Park Bury St Edmunds IP32 7EA aolon• 2oaE
Our Special Friends Company Limited by Guarantee Statement of financial actlvities (including income and expenditure account) Year ended 30 April 2025 2025 2024 Unrestricted Reslricted Total funds Toial funds Note Income and endowments Donations and legacies Charttablè activities 31,292 53,500 1,500 2,336 19,000 156,736 50.292 210,236 1,500 2,336 52,352 173,233 Other trading activities Investment income 1,692 Total Income 88,628 175.736 264,364 227,277 Expendlture Raising funds Expenditure on raising funds Charitable activities 41,304 41,304 222,955 30.934 245.327 10 60.769 162,186 Total expendlture 102,073 162.186 264,259 276,261 Net expenditure and net movement in fvnds <13,445) 13.550 105 {48,984) ReG¢ncillatlon of funds Totsl funds brought forward 75,863 61,022 136,885 185,869 Total funds carrled forward 62,418 74,572 136,990 136,885 The notes on pages 10 to 20 form part of these tlnancial statements.
Our Special Friends Company Limited by Guarantee Balance sheet 30 April 2025 2025 2024 Note urrent a55ets Debtors 15 78,198 144.605 59,564 139,010 Cash at bank and in hand 222,803 198,574 Creditors: Amounts falling due 16 (85.8131 (61,689) Net current assets 136,990 136,885 Total assets less current liabtlities 136.990 136.885 Net assets 136.990 136,885 Funds of the ¢harSty Restricted funds 74,572 62,418 61,022 75.863 UnrestriGted funds Total charity funds 19 136,990 136,885 For the year ending 30 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating lo small Companies. Directors, responsibilities: The members have nol required the company io obtain an audit of its financial statements for the year in question in accordance with section 476. The directors acknowladge Iheir responsibilities for complying with the requirements of the Art wilh respecl to accounting records and the preparation of financial statements. These financial slatemanls have been prepared in accordanrE wilh the provisions applicable lo companies subject to the small ¢ompanies' regime. These financial slalemants were approved by the board of trustees and authorised for issue on 14 January 2026 and ar signed on behalf of the board by= R Fergu Trustee and treasurer Company registration number- 08769892 The notes on pages 10 to 20 form part of these financial statements.
Our Special Friends Cornpany Llmlted by Guarantee Notes to the financial statements Year ended 30 Aprll 2025 General information The charity is a public benefit entity and a private company limited by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the re9lStered office and operating address is Unit 4, The Vision Centre, 5 Eastern Way, Bury Sl Edmunds, Suffolk, IP32 7AB. Statement of comp15ance The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance wilh Accounting and Reporting by Charities-. Statement of Recommended Practice applicable lo charities preparing Iheir accounts in accord8ncR with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in Oclob&r 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). the Charities Act 2011, tha Companies Acl 2006 and UK GenerallyAcceptedAccounling Practice. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis. The financial statements are prepared in steding, which is the fun¢tional currency of the entity. Going concern The accounts have been prepared on the going concern basis and th8 Irustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected income and expenditure for thè next 12 months from authorising Ihese financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able lo continue as a going concern. Fund accounting Unrestric18d funds are available for use at the disGrelion of the truslees to further any of the charily's purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes= restricted incorne funds or endowment funds. InGome All income is included in the ststemént of financial activities when enlitlement has passed lo the charily, il is probable that the economic beneffts associated wilh the transaction will flow lo the charity and the amount can be reliably measured, The following specific policies are applied to particular categories of incoma: 10-
Our Special Friends Company Limited by Guarantee Notes to the financial statements {conlinued) Year ended 30 April 2025 3. Accounting policles (¢ontlnued) Income (contlnued) income from donations or grants is recognised when there is evidence of entitlement lo the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised whèn receipt is probable and entitlemènt is éstablished. income from contrarts for the supply of services is recognised with the delivery of the Contracted service. This is classified as unreslricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Expendlture Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fvlly recovered, and is classified under headings ol the stalement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities. events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charily in undertaking activities that further its charitable aims for the benefit of ils beneficiaries. including those support costs and costs relating to the governance of the charity apportioned to Charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All cosls are allocated to expenditure categories reflecting the use of the resource. Dired costs attributablè lo a single activity are allocated directly to thal activily. Shared costs are apportioned between the activities they contribute to on a reasonabl&. justifiable and consislent basis. Tangible assets Tangible assets are initially recorded at cosl, and subsequently stated at cost less any accumulated depreciation and irnpairment losses. Any tangible assels carried at revalued amounts are racorded at the fair value at the (Sate of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. These are capitslised if they can be used for more than one year, an(i cost at least £1,QOO. Dapreciatlon Depreciation is calcu181ed so as to write off the cost or valuation of an assot, less its residual value, over the useful economic life of that asset as follows: Computer Equipment 33% straight line 11
Our Special Friends Company Limited by Guarantee Notes to the financial statements (contlnued) Year ended 30 April 2025 3. Accountlng policies {¢ontlnued) Financial instrumpnts A financial asset or a financial liability is recognisad only when the entity becomes a party to the contractual provisions of the instrument. Basic financial inslrumonts are initially reGognised al the amount receivable or payabl& including any related transaction costs. unless the arrangeTnent constitutes a financing transaction, where it is recognised al the present value of the future payments discounted at a market rate of interest for a siTnilar debt instrumenl, Current assets and current liabililies are subsequently measured at the c8sh or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Limited by guarantee The company has no share capital bul is limited by guaranlee. Every member of the company is the guarantor and undertake to contribute lo the assets of the company in the event of it being wound up, such amounts as may be required. Each guaranlor's liability is limited to £10. Donations and legacies Total Funds 2025 Unreslricled Funds Restricted Funds Donations and oifts Leqacies Gift aid 28.565 1.000 1.727 19.000 47.565 1.000 1.727 31.292 19.000 50,292 Unreslricied Fund5 Restricted Total Funds Funds 2024 Donations and oifts Gift aid 30,005 1.847 20.500 50.505 1.847 31,852 20.500 52.352 Charitable activities Total Funds 2025 Unrestricted Funds Restricted Funds Grants 53,500 156,736 210,236 12.
Our Special Friends Company Limited by Guarantee Notes to the financial statements (¢ontlnuod) Year ended 30 April 2025 Charitable activities (continued) Unrestricted Funds Restrided Total Funds Funds 2024 Granls 58.950 114,283 173,233 Other Irading aGtivities Unrestricted Total Unrestricted Tolal Funds Funds Funds 2025 Funds 2024 Fundraising events 1.500 1,500 Investment Income Unrestricted Total Unreslrided Total Funds Funds Funds 2025 Funds 2024 Interest rèceivable 2,336 2,336 1,692 1,692 Expenditure on ralslng funds Unrestricted Funds Restricted Total Funds Fund5 2Q25 Outsourced services Advertisina and marketina Staff costs 24.772 1,303 15,229 24.772 1.303 15.229 41,304 41.304 Unrestricted Funds Reslricled Total Funds Fund5 2024 Oulsourced services Advertisino and marketinq Staff costs 6.819 4.115 20.000 26.819 4,115 10.934 20.000 30.934 13-
Our Special Friends Company Llmlted by Guarantee Notes to the flnanclal statements (continued) Year ended 30 Aprll 2025 10. Expenditure on charitable actlvitles Unrestricted Funds Restricted Total Funds Funds 2025 Volunleer costs Animal care costs Office exDenses Outsourced service5 Staff costs 2.871 393 24.701 19.283 13.521 2.871 22.937 48.614 19.283 129.250 22.544 23.913 115.729 60.769 162.186 222.955 Unrestricted Funds Restricied Tolal Funds Funds 2024 Volunteer costs Animal care costs Office exDense5 Outsourced services Stsff costs 4.116 2.199 4.116 15.697 39.852 15.615 170.047 13.498 5.882 33.970 15.615 92.056 77.991 147.956 97.371 245.327 11. Independent exarnination fees Fees payable to the independent èxaminer for examination of the financial statements were £1.8QO (2024; £1,637) 12. Staff costs The tolal staff costs and employee benefits for the reporting period are analysed as follows: 2025 2024 Waaes and salaries Social seGurttv Gosls Pension cosls Staff trainina and exDensos 135.683 6.347 2.449 193 155.954 10.480 3.614 2,685 144.672 172.733 The average head count of employees during the year was 5 {2024: 51 No employee received employee benefits of rllore than £60.000 during the year {2024.' None). The key managament parsonnel of the charity comprise the CEO for the charity. The total amounl of employee benefits (including ernployer pension contributions) received in respect of key management personnel amounted £30.845 {2024. £34,827). 14-
Our Special Friends Company Limited by Guarantee Notes to the financial statements (continued) Year ended 30 April 2025 13. Trustee remuneration and expenses Trustees were ieimbursed expenses amounting to £Nil (2024- £Nil) during Ihe year. 14. Tangible fixed assets Equipment Cost At 1 May 2024 and 30 Aprll 2025 3,852 Depreclation At 1 May 2024 and 30 April 2025 3.852 Carrying amount At 30 April 2025 At 30 April 2024 15. Debtors 2025 2024 Prepayments and aG¢wed income Other debtors 76,743 1,455 59,077 487 78,198 59,564 16. Creditors: Amounts falling due within one year 2025 2024 Trade creditors Accruals and deferred Incom& Social security and other taxes 5,509 78.450 1,854 3,402 58,287 85,813 61,287 15
Our Special Friends Company Limited by Guarantee Notes to the flnancial statements (continued) Year ended 30 April 2025 17. Deferred income 2025 2024 Deferred income at l Mav 2024 Recoonised the vear Grants deferred 56.650 141.1001 60.000 56.650 Deferred income at 30 April 2025 75.550 56,650 Deferred income relates to Gonditional grant income entitled to wtthin thè year on behalf of projecls being completed in following years. 18. Defined contributs.on plans The company provides pension benefits under the NEST scheme. The amount recognised in income or expendilure as an expense in relation to the defined contribution plans was £2,449 (2024.. £3,614). 16
Our Special Friends Company Limited by Guarantee Notes to the financial statements (¢onllnued) Year ended 30 April 2025 19. Analysis of charftable funds Year ended 30 April 2025 Restricted grants At1May 2.024 Income AI 30 Apr 2.025 Expenditure Transfers Pets Foundation 15,000 20,000 (15,000) {17,8621 {9,0001 {30.7801 (2,1701 Babergh District Council West Suffolk Council- Community Chest 2,138 9,000 Global's Make Some Noise 12.022 31,100 12,342 Anthony V Martin Charitable Foundation 5,000 2,830 Anonvmous Charitable Fund Helen Roll Charity Suffolk community Foundation- David & Jill Simpson Fund Simon Gibson Charilable Trust 30,000 10,000 130.000) 110,000) 5,000 (5.000) 10,000 (10,000) Suffolk Communily Four)dation- J A Award 2,000 (2,000) Petplan Charitable Trust 5,000 (5.000) Mid Suffolk Distrirt Council Community Grant 30,000 {20,0001 10,000 Suffolk Community Foundation - Tattersalls 1,136 1,136 Helen Roll Charity 10.000 10,000 Anonymous Donor (11 Babergh District Council Anonymous Donor121 Suffolk Community Foundation- Household Support Fund West Suffolk Council - Thriving Communities 14,000 14,000 10.000 10,000 5,000 (374) 4,626 5,000 15,000) 7,500 7,500 61,022 175,736 {162,186y 74,572 Unrestricted funds General funds 75,863 88,628 (102.073) 82.418 17
Our Special Friends Company Limited by Guarantee Notes to the financial statements {contlnued) Year ended 30 April 2025 Year ended 30 April 2024 Restricted Funds At1Mav 2023 At 30 Apr 2024 Income ExDenditure Transfers Kennel Club Charitable Trust- Chelsea & Mr French Fund Anonymous Charitable Trust West Suffolk Council - Community Chest Mid Suffolk District Council ADCH Mars Food Fund Proqramme Helen Roll ChaTItv National Lottery Community Fund- Awards forAII Suffolk Community Council - Locality Funding Suffolk Community Foundation- Shadwell Animal Friends Insurance 838 {8381 15,774 5,000 20.000 1.998 (15,774) 15.0001 (20,000) 11,9981 (10.0001 (9,560) 10,000 9.560 907 1907) 1,250 5,000 5,000 11,250) (5.000) (5.0001 West Suffolk Council - Newmarket Public M8ntal Health Prooramme Co_op Local Community Fund The Hobson Charily Suffolk Communily Foundalion- Parqiter Florence Cohen Charilable Ttust 2,016 5,000 5,000 2.000 12,0161 (5.0001 15,0001 {2,0001 {2,000} 11,000) Suffolk Community Foundation- Miller Suffolk County Council - Locality Funding Pets Foundation 2,000 1,000 15,000 20,000 1.000 15,000 Babergh Dislricl Council Suffolk Community Foundation- Birketts Global's Make Some Noise 20,000 11,000) (3,528) 15,550 12,022 West Suffolk Council - Community Chest Anthony V Martin Charitable Foundation Anonymous Individual Fund 500 Suffolk Reasons 9,000 9,000 5.000 5,000 20,000 500 (20.0001 (500) 43,610 134,783 {117,371) 61,022 Unrestrlctsd funds General Funds 142,259 92.494 (158,890) 75.863 18-
Our Special Friends Company Limited by Guarantee Notes to the financial statements (contlnued) Year ended 30 Aprll 2025 R8Strlcted fund purposes: •Anonymous Donor (2}.. Thè income received within this fund is restricted to the animal welfare support fund for animals experiencing pain. Mid Suffolk District Council- The income received within these funds is restricted to support animal companionship support services for 241251£20.000) and 25126 (£10,0OOJ. Helen Roll Charity.. The income received wilhin this fund is festricled to support the cost of encouraging the wider adoption of animal companionship support services Suffolk Community Foundation - Tallersalls Fund: The incomè received within this fund is restrictèd to support animal ¢ompanionship support services in the Newmarket area. Anonymous Donor (1)= The income received within this fund is restricted to support office rental costs. West Suffolk Council Thriving Communities- The income received within this fund is restricted to support animal companionship prootitioners. Babergh District Council: The income received within Ihe5e funds is restrlrted to suiport animal companionship coordinator wsts for 241251£20,000) and animal Gompanionship suppo services for 25126 (£10,000) Global's Make Some Noise- The income 1Ved within this fund is restricted to support animal companionship practitioner costs. Anthony V Marlin Charitable Foundation- The income received within this fund is reslricted to Ihe animal welfare support fund The following restricted proJe¢ts have been completed: Pets Foundation: The income received within this fund is reslricted lo support the animal welfare support fund West Suffolk Council - Communily Chest.. The income received within this fund is reslrided to support animal CDmpanionship coordinator costs. Anonymous Charilable Trust: The income received within this fiJnd is reslricled lo support animal comp2nionship practilioner costs in 24125 and the Charity Manager salary In 23124 Helen Roll Charity.. The income received within this fund is restricted to support volunteèr recruitmènt and management Costs. Suffolk Community Foundation - David and Jill Simpson Fund- The income received within this fund is reslricled to support animal companionship support services. Simon Gibson Charitable Trust.. The income recelved wlthln thls fund is restricted to support volunteer recruitment and support costs Suffolk Community Foundation - Birkells: The income received within this fund is restricted to support animal companionship support services. Petplan Charitable Trust The income received within this fund is reslricled to support animal companionship practilioner costs Suffolk CommunFty Fosjndation -Household Support Fund= The income received within this fund is restricted to purchase supermarket vouchers to distribute lo clienls In need. 19-
Our Special Friends Company Limited by Guarantee Notes to the financial statements {¢ontinu•dJ Year ended 30 April 2025 20. Analysls of net assets between funds 30 April 2025 General Funds Restricted Funds Total Funds Current assets 148,231 74,572 222,803 Credilors less Ihan 1 year (85,813) 185,813) NetAssets 62,418 74,572 136,990 30 April 2024 General Funds Restricted Funds Total Funds Current ass8ls 137,552 61.022 198,574 Creditors less than 1 year (61,689) (61.6891 Net Assets 75,863 61,022 136,885 21. Related parties B Johnston, CEO of the Gharity, is a family member to the Trustee M Johnston. Duiing the year the charity paid B Johnston amounts tolalling £30,84512024- £38,264). J Bradburne, is a family member lo the Trustee C Bradbume. During thè year the charity paid J Bradburne amounts for outsourced services totslling £5,700 (2024.. £4,500}. There were no other related party transactions in this or Ihe prior year, .20-