AÉGISTERED QIARffY NUMBER.. IIS6882 EPORT At4D FINANaAL STATEME THE YEAR ENDED MBER 2024 PAW Centora Jame5 Ibmr(e¢J Jury Farm Ripley Lane West Horsley KT24 6JT PAW CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ÉNDED DECEMBER 2 24 P•8e Reference and Adfflinistratfve Detads Trustee5' Report Independent Exarniner's Report Staternent of Finandal Acii¥rlie5 Statement ot Fln•ndal Positio Statement of Cash Fh)ws Notes to ihe Ststement of Cash Flows io P4otes to the Fln•n¢ial Statements 11 to 13 Det•Sled siaiernent of Financial P£tlvllies 14 to 15 PAWS2R REFERENCE AND ADMINI ATtVE D￿AlL5 FOR THE YEAR ENDED JI DECEMBER 2024 REGISTERÉD OIARrrY NAME PAWS2RESCUE REGISTERED CHARITY NUM8ER 1156882 PRINCIPAL ADORESS 71-75 Shelton Street Covent Garden LoThdon WC2H 9JQ TRusfEES A Standbridae R Dulwich Y Vehlow L Ken5ett (ap￿inted 1.7.241 l14DEPEN0EP￿ EXWAINER David Alan Payne FCA len Htsuse I Westrnead Road Sutton Surrey SM14LA Page I PAW 2RÉ TRUSTEES. REP AT R THE YEAR ENOED 31 OECEM8ER 2024 sTrucruRE. GOVERNANCE MANAGEMENT Type ol 8ovemin8do¢ument: Constitution Charlty constr(ution: Uriincorporated Association Trustee selertion methods.. Elected by equal vote current trustee& In the event of a disputed deo51￿. the vote will move to the Treasurer, until such time as there are an uneven number of tri¢stee5. Additlonal 80vernan￿ Issues: Paw$2Rescue utilise the Charity commi￿on recommended kyocedures. Organ15atbonal struciure.. Trustees provide the strategy and direction of the charity. indvdina anrt￿l plartning for specific projects in RomanFa for e¥ample. new neuter clinic or a new dog shelter to be built. l of our team are volunteers. Our volunteers are split into team& rep￿Senting each area of our work= Adoptions team Van run team Iwhen adopied dogs a￿ prepared and travellirbg to the UX to their families) Homecheck team Behaviour support team Idc*a trainin&l Administrarion team Social mediè team Fundraising tearn Spon50r Dog team Project5 Tearn ach team is led by a volunteer, and every volunteer within Paws2Rescue has a specrfic role allocated to them. In addition to iheir role. team can take on additional or shèdowng role5 or activities. We continue to be a diverse and inclu51ve tearn.. we ale Investor In Volunteers IIIVI accredited and we regard mental health Is as irnportant as our physical heatth. placing huge Importance on the well ￿1￿8 01 our volunteer team. We have a Wellbeing Manager within our team. Related partles: There are no rekted parties, either within the UK or othewse who a￿ related to the Paws2Rescue charty. Major Risks Procedures: Paws2Re5cue have defined aTrd identified rnajor ri5k5 which could occvr both ￿thin the UK and within the territories in which charity work is being focused and within the four risk quadrants of ￿lunteerS. UK dogs, econornic clirnate and policy In Rornania. general public. Thss Continues to t* reviewed on an annual basis. There Is è formal irtrcident proces5 for VK incidents. In the event of an emergenry inodent occwnn8 in the territory recipient, Paws2Rescue mana8efflent team will within 24 hours. discus5 and forrnulate a response to the cri515' including emer8ency fundr31sing and flying to the territory if required. There are systerns and procedures in place to manage Major Rjsks. General Data Protedion Regulations IGDPAI.. Paw$2Rescue have in place a Privacy Policy and this is also displayed on 0wweb￿e. All volunteers are ￿QuIred to read and s￿￿ and date a CorTrlidentiality Agreernent pertaining to the gght and privacy ol personal data and we notify adopters I"consumers"l of the reason that we hold Information. We no longer hold persoTral data paper records and we store personal data securely. Our website cookie policy Is written and rnanaged by a professional third party Our website providef has secure protectsons In place. We have a volunteer member of our tearn who is reswnsible for ouf GOPR corn￿lance cybef. Page 2 WS2ftES UE ES, REPORT R THE YEAR ENDED JI DECEMBER 2024 OBJECTIVES AND AcrivmES Sumrnary of the obiectlves: For the benefit of the public to relieve Ihe suffering of animals in need of care and attention and to prowde hornes or other facilitie5 lor the reception, Ca￿ and treatment of such arsimals and to educate the public in rnatters pertainin8 to animal welfare in general and the prevention of cruelty and suflering in panicular but not exclusivety to dogs in Romania. knmary of the maln artiwties undertaken for the tMorkkn8 towards the obpdives: To raise awareness to rhe publi£ within the UK by U￿n& social media and paper rnedia. attending local events and through our vi51t5 to Romania and other countries, as the eyes of our supporters- to help the public to understand the problern5 Wlth animal abuse, e8lect and stray do8s alld how we are working toward prwding solutions. Raising donations through social media. fundraising events, legacies, newsletttys and rnerthandise. Whiih in turn provide food. assist trusted NGO'S and rescuers in Romania and other(o￿trieS with foster of rescuEd animal costs, and vet kn"Ils and the like. Visits to RoTnania to rneet with irusted ¢ndiv¥dual ￿ScUer$. local charrties, shelters. to feed the dog5, and to raise awareness in the UK to the plight and abuse of Romanian do8s_ To work in the communities in educaring the younger generation with our one dav event5 and In schools overseas and In the UK. and communities with oor online educatjon prograrnrne. Our education pro8rarnme is èn area which we have continved to focus on in 2024. and we ha* re4aunched physical lessons in schools across Rornania in 2024. The building and repainn8 of shelters in Romania to provide reception. food and care for the stray dogs suffering cruelty. Working with our re5cuer5 who co-ordinate Paws2Rescue artivities in Romania. The leayn£ Setting up of vet clinics, the purchase of mobile vet clirtiC5 across Romania. with a cOntin￿d focu5 on rural Romania. Carrying ovf neuter campaigns across the country and we have neutered over 18,(KMJ anirnals to the eTrd of 2024. Carryin8 Olrt education campaigns in scfv)ols and communitie5 to teach animal cafe and eM￿thy, in Rornania and Perv, and our commitrnent ta extend the resc￿ of dogs aThJ cat5, neuter campaigns and educarion in any country of the wodd which is in desperate need ol as￿StanCe. Arran8ing the adoption of a smaller nulnber of do85 and cats into families from the UX, Rornanki and other countrie5 Including South Korea, Ukraine and Egypt. Working with our Veterinary and re5eaTch friend5 Wrthin Romania. we are intlLwJed in research on the canine disease brucellosis. takin8 Part in national d15cussion in the UK and physical research in Romania. Paws2Rescue continue to run our Vet kholarship scheme to ensure that community and stray animals have vets for the future. We have completed 7 years of this programme. The vet st￿jentS will provide th•r lime free and join our neuter campai8ns throughout the year, alon8With other activities. PaTpn2Rescue hereby ded¥e that wior to every arttrth yndertaken. trwtees have had regarf to ihe 8uidance issued by the Ch•rity Comrnisslon publ1¢ i55ue5. Additlonal detail of oblertlves and •d￿ltieS. Paws2Rescue plannin8 includes a framework of events and also Key Projects and Other Projeas for the following year. and for three years In advance. For the 2024 financial year. key projects thèt we worked for were.. Multiple neuter carnpaigns across Romania and prornotron and work kW(￿Oting basic antrnal care in the communities of Jilava, Caransebes. Harlau, Miroslava. lasi and other rural area5 including monasteries. We have also carried out our own neuter campaigns In two areas of Ukraine- in rhe East and South. Christma5 Shoebox appeal for children was again a success and ovr UK tearn were a part of taking these Into cornrnunities. This anllual projert helps us 8aln trust and build relationships In communitie5, whilst also teachin8 compassion, and discussing animal care aTrd taktng note of households with un-neutered animals in readiness for 04tr next campaign. Our santtuary for 2CI) dogs opened in Romania in 2023 wrth one side occupied. and in the summer of 2024. this was lulfy opened. We also installe¢J 501ar panels to bring electricity for the water pump. sensor lights and ccrv. Page 3 TRUSTEÉS, REPORT FOR ThE YEAR ENDED 31 DECEMBÉR ZOZ4 Welcomtn8 new Paws2Rescue vet students into ow team In Romania. Our vet scholars work on neuter campaigns and researc programme5 throughout the year for us. and our medical centTe tn Jilava. which was opened In 2023. has been operational throughout 2024. Workin8 Wlth Save The Plorses Romania on a joint project. we started work on a vet and neuter clinic ènd sanctuary for horses. Cat5 and dog5 in Praho¥a county. Due to the immense sile of this projert, we are aiming to complete this in 2027. lfi the UK specif+cally rnising awareness at events inclt*lin8 Paws In The Park, throvgh summer do8 meet us acros5 the country and with our attendance / awards." Petplan Animal Chanty Nomtnee. Rai￿n8 awareness locally through our 2 do8 shows held In Sutton. Surrey. with 2024 being our 4th year. We distribute ￿￿0￿31 leaftets designed for the Child￿n. teaching thern how to approach dog5. Paw$2Re5cue raise money lor the purchase of rhe vet clinics. medical ￿￿tre and building of the sanctuary. and then donate the money to our local NGO partner. who will then make the purthase iocalfy and le￿IlY own the property- Paws2Rescue have no leg41 ownership of any properties in Romania or any country. For this financial year, general activitvès included- Response to erner8ency event5 inclLMling Prepare for Winter Response to Extrerne suffering of Indiwdual animals- rescuing and rdisill8 donations The growth of Dur work In ryomoting and raising awarene5S In the UK across a wider %Kial media spectrum Continued fundraising to help NGO'S and other indmdual ￿ScUer5. in their (are of the dogs by helping with.. food. vet bills, 105ter care, emer8ency response. A specific focu5 intemally on our volunteers wellbein& buildin8 and bonding our team. webinar trainin& online meeting5 and UK team 8rowth. Neuter campaigns and education in El Augusttno in Peru. Continuing our support of 2 shelters in Ukraine. ACHIVrfEMEKf5AND PERFORMANCE In 2024. we adopted 67 dogs frorn Romania and S dogs from E8VPt into hornes in the UK. We continued to send blood from Romania to the Animal and Plant Health Agency IAPHAI restin8. The adoption costs for dogs are non-profit rnaking. 2024, we neUte￿d 1,828 dogs, which ts around 25 do8$ fof every l adopted, dernonstratingthe focus of our work. Three key areas of the charity are in place. ¥nth protretts WLYking towards our goal of leabryn8 a lasting legacy to help the doRS and animals in rural Rornania and othercountries. al The assistance of the do85 in des￿rate rseed in Romania and acrossthe world bl The fostering or adoption Df does into tsjmes in the UK and other countries. Thi5 15 the key area with the least focus in 2024. as it Wa5 In 2023, and will be In 2025.. cl Key focus on ow nevtefin8 prograrnfne5. our education programme and raisin8 awareness. Over 18.LYXI animals neutered by PawS2ResC￿ up to the end of 2024. During 2024 our volunteer team in the UK. reduced in number sli8htty to 37. We have a very stable team with minimal need to expand. We have a diverse range of volunteers ad continue to be an equal opportunity charity. A focus on best ptsctice within each process of adoption and work wrth rescuers on the ground in Romania continues. A key focus of our adoption programme has beeTr blood testin8 and research into disease, research which we expanded during 2023. to 5endin8 blood from Romania to APHA laboratory in the UK fof tesrin8 pr￿[ to travel. This continued throughout 2024. and will do 3Ra+n in 2025. Our focus Internal￿ on lookin8 after our volunteer% and growing as a team. wty) us the accreditstion of Investof In VolvnteeT5 IIIIVll in 2021 which we worked on again throughout 2024- and we have now been awarded the accreditation vntil 2028. In January 2024, we recwved the second part of a donation from Ricky Gervais_ This w35 in the region of £17.(KK). Pa8e 4 PA 2RE TRUSTEES, REPORT FOR THE YEAR E14DE0 31 DECEMBER 2024 FINANaAL REMEW olky on Reselvts: £60.CKKI rninirnurn reserve wa5 our intention once again in 2024. Our minivnurn reserve poliiy was to maintain the 2023 figure. with a wew that due to the econornic climate, donations would duce in 2024. We also have one dog in UK kennels in our ca￿. and we had to include an amount to ensure that we could pay kennel and vet fee5 for thi5 dog. Funds in Defi¢il'. The chanty owes £2,874 as at 31st December 2024. This is a slight increase on the prewou5 year and relates to invoices for December 2024 not yet rece¢ved. As at 31It December 2024, the money owed to the charrty 15 £1.453, whith is a 6LYA reduction on the prewovs year, and the chanty has prepaid £3,732 In expenses. Further finance re¥lew detsms: 86% of rhe total charity Income was derived from donations, a similar percentage to the wewous year. The remaining income was fr￿n anirnal adoptions. The fees received from adopters were paid OLrt by Pèw52Re5cue to our third party transporter to cover trèn5POrt cost5 and to rescuers and vet5 to cover expenses for the weparaiion of dogs. Including va££Jnations, blood tests. ￿SS￿rtS and neutenllg. Paws2Rescue rnakes no profit from any dog adoption. Paws2Rescue received no grants in 2024. How expenditwe has SUPPWted the key oblert￿t$. A key expenditure ha5 been to sending paymenrs to our rescuers to supwrt the dogs in rheir care whether this has been for food. vet bills or shelter repa¢rs, and to bLry food whilst overseas during our visits. This supports a key objective in rel¢ewn8 sufferin8 and providing facilities lor their recepiton care and treatment. Other expenditure. although reduced from the prior year. has been made on merchandise. which has 8enernted donatioThs and profit through gles. This has also helped to raise pU￿1C awareness of Paw52Rescue and our work_ Expenditure made in 2024 included building rnaterials to help ￿Sc￿r5 repair sl*lter5. fix fencin8 and kennels. and to achieve the full opentng of the sanctuary in Roman13 Wlth utilities and ccrv protection. Spectfic expenditu￿ in 2024 has been on adverti￿n& and womotion of our 5wn50red dogs. our education pro8rarnrne and In a legacy publication for solicitors invol¥ed in will writing. INVE5fMENT POUCY In 2024. we again stated thèt. if the opportunity arDse to put dowfi a la5tin8 footprint in a rural area with a local and trusted NGO. then we would carry out this project. S￿h projects. investing donations. would te the building ol a sanctuary oi shelter, leasing or donatin8to purchase è holdin8 ro set up a vet clinic or the purchase of mobile ¥et clinics. The 5aThCtvary was completed 3nd operatiofial in 2024. and we commenced work on a cat and horse clinic in 2024. This started with the specilic larRe donation received. and we aim to complete this project in 2027. We continued to prowde donations for major projerts in imprwn8 COfbdition5 lor the rescued do8s in PTlVate shelters. but not the operty of Paws2Rescue. Approved by order of the boaid of trustees on 7th Octoter 2025 and signed on its behaK bv= A St8ndbrid8e-Trvstee Page 5 DEPENOE PAW INER. REP TT THETR IndeperKlent exarniner's report to the tr￿fee$ of PaT•s2Resrue I report to the charty trustees on my eXaMinat￿n of the accounts of Paws2Rescue (the Trust) fof the year ended 31 Decernber 2024. Aesponybilities •nd basis ol rep￿1 A5 the charity trustees ol the Trust you are ￿spOnSIble for the preparation of the accounts in accordance w&th the requiremeTrt5 of the Charities Act 20111'the Act'l. I report in respect of my examination of the Tfust's account5 carried out under Sertion 145 of the Acr and in carrying out rnv examination I have followed all applicable Diredions given by the Charity Commisgon under Sedion 14515llbl of the Act. Independent eNaminer's statement I have cornpleted my exarnination. I confirm that no rnaterial matters have come to my attention in connection with the e¥amination giving me cause to believe rhat in any material respect.. accountln8 record5 were not kept in respett of the Trust as required by Sectson 130 01 the Act- or the accounts do not accord with those records: or the accoullts do not cornply with the applicable requirernents concerning the form and content of accouryts set out in the Charilie5 IAccounts and Reports) Regvlarion$ 2(K18 other than any reqtsiiement that the accoullts give a true and fair view which 15 not a rnatter considered as pan of èn Independent exarnination. I have Tho concerns and have come across no other rnatters in conneaion TAThth the examination to which attention should be draw in this report in o¥def to enable a proper understandin8 of the aCCo￿ts to be reached. David Alan P&yne FCA Allen House I Westmead Road Sutton Surrev SMI 4LA Date.. Page6 PA 2RE STATEMENT F FINAN AL AcnwnES FOR ThE YÉAR ENDED 31 DECEMBER 2024 31.12.24 31.12.23 Totèl funds Unrestricted fund Notes INCOMÉ AND ENDOWMElIt5 FRlhM Donations and legacies 224.533 314,593 Investment incorne 47 33 Total 224.580 314.626 EXPÉNDITURE ON Ralsln8 fvnds RèisinB donations and le8acies 10,848 11,802 Charitat>le actlvitks Charitable artivities Other 270.157 18.845 187.872 17,403 Total 299,850 217,077 INCOMEIIEXPENOITUREI 175.2701 97.549 RECONOUATION OF FU14DS Toral funds brought forward 163.217 65.668 TOTAL FUNDS CARRIED FORWARD 87,947 163,217 The notes fonn part ol these financsal statements Page 7 PAWS2RESCUE STATEMENT OF FINAN 31 DECEMBER 2024 AL 31.12.24 Total lunds 31.12.23 Total fund5 Notes CURRENT ASSETS Debtors Cash at bank and in hand io 5,185 85,636 3,942 162.076 ),821 166.018 UIEDITORS Amounts falling due within one year li 12,8741 I2.￿1> CURREf4T ASSETS 87,947 163,217 TOTAL ASSEfs LESS CURREMf LIABIUTIES 87.947 163.217 ASSETS 87.947 163,217 FUNDS Unrestricted fund5 87.947 163.217 TOTAL FUN05 87,947 163.217 The financial statement5 were approved by the Board of Trustees and authorised for is5￿ on 7th ottober 2025 and were signed on its behalf by.. A Standbrid8e- Trustee The notes form part of these financial staternents Page 8 PA ATEMENT OF CASH FLOWS R THE YEAR ENDED 31 DECEMÈÉR 20Z4 31.12.24 31.12.23 Notes Cash flow5 frorn operating artlvltles Cash Renerated from operations 176,4871 94.672 cash lused inllprowided by operatsTrg artivities 176.4871 94.672 Cash flows frorn in¥estin£ •cOvlt*s Intere# recwved 47 33 Net cash provided by Investing activitie5 47 33 Change irt Cash and ¢ash equivalents in the rep)rtin8 period Cash and ¢•sh equr4Tabents at the tse8inni￿ of the repDrting peric 176.4401 94,705 162.076 67.371 Cash and cash equlval¢nts •t the end of the reporting period 85,636 162.076 The notes form part ol these financial statements Page 9 PAWS2R NOTES TO THE STATEMENT OF FL FOR THE YEAR ENDED 31 DECEMBER 2014 REcoNauAnON OF IEXPE14DITUREIIINC(XIE TO NEf CASH FLOW FROM OPERATING ACTIMTIES 31.12.24 31.12.23 Net lexpendttutellin¢tsme forthe reporting period l•s per the Staternent of Financial Artivitiesl Adjustments for.. Interest received IrbcTea* In debtors Increaselldecreasel in Ireditors 17S.2701 97.549 1471 11.2431 73 1331 11,7301 11,1141 Net (ash lused inl/prv4ided by oper•¢k)ns 176,4871 94,672 ANAL￿$ ¢> (HANGES IN NEf FUNDS At 1.1.24 Cash ftow At 31.12.24 Net cash Cash at bank and in hand 162.076 176.4401 8S.636 162,076 176.4401 B5.636 Total 162.076 176.4401 85,636 The notes fom part of these linancial statements Page 10 PA 2RES THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JI DECEM8ER 2024 GENERAL INFORMATiON The charity is a public tenefit entity and a registered charity in England and Wales and is unincofporated. ACCOUPfflNG pouaES B•sis of weparln¥ the financial statements The financial 5taternents of the chanty, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accwntin8 and Reporting by Charities.. Statement ot Recommended Practice applicable to chanries preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 lelfective l January 20191,. Financtal Reporting Standard 102 Yhe Financial Reporting Srandard applicable In the UK aftd Republic of I￿land, and the Chanties Act 2011. The linancial statements have been prepared under the historical cost convention. Incomlnt resowces All income is reco8nised in the Staternent of Finaficial Activities once the charity has entitlement to ihe funds. It is probable thai the income will be received and the amount can be rneasureij reliabty. The following specific ￿ll(leS are applied io partictdar cète8ories of Income.. Income from donations or grants 15 reco8ni5ed when there 15 ewdence of entidernent to gift. ￿ce1￿ is probable and its amount can be measured rel13b￿. legacy income 15 recognised when receipt 15 probable and entitlernent is established. ificome frorn donated goods Is rneasured at the lair value ol the goods unless this is impractical to measure ￿liablY. in which case the value 15 derived forrn Ihe cost to the donor or the estirnated resale value. Donated facilities and swvices are recognised in the accounts when received *1 the value can be reliably measured. No amounts are Included for the contribution ol gener31 volunteers. income from contratts for the 5uppty ol sefyices Is reco8fblSed with the ddivery of the contrarted service. This is classified a5 unrestricted funds unles5 there is a conrrattval requiremerti for it to be spent on a particular purpose and returned if unspent. in which case It may be regarded as restricted. Aesoyr¢es expended Liabilities a￿ reco8nised a5 expenditure as sooll as there is a legal or constrvctive obligation committing the charity to that expenditure. it Is probable that a transfer ol economit benefits will be required in settlement and the amount of the obligation can be measured relia￿. Expefiditu￿ is accounted for on an accrua15 ba515 and includes any VAT which cannot be fully recovered, and is classrfied under headiry of the Statement of financial activities which relates: expenditure on raising funds Incl￿e5 the costs ol all fvndrniwn8 activtties. events, non