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← Pennine Animal Welfare Society

2024-12-31-accounts

PENNINE ANIMAL WELFARE SOCIETY

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Registered Charity No. 1159544

PENNINE ANIMAL WELFARE SOCIETY

INDEX

PAGE NUMBER

CONTENTS

1 - 6 TRUSTEES ANNUAL REPORT 7 INDEPENDENT EXAMINERS REPORT 8 STATEMENT OF FINANCIAL ACTIVITIES 9 BALANCE SHEET 10 STATEMENT OF CASH FLOWS 11 - 17 NOTES TO THE ACCOUNTS

FOR MANAGEMENT PURPOSES ONLY

TRADITIONAL INCOME AND EXPENDITURE ACCOUNT

18

PENNINE ANIMAL WELFARE SOCIETY

Report of the trustees for the year ended 31[st] December 2024

The trustees present their annual report and financial statements of the charity for the year ended 31[st] December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and 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 published (FRS 102) (effective 1 January 2019).

Objectives and activities

The purposes of the charity are to rescue, rehabilitate and rehome, giving pets a second chance. We have adjusted our intake to just cats and dogs for the time being, having previously included guinea pigs and rabbits.

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities, and setting the policies for the year.

The charity furthers its charitable purposes for the public benefit through in planning our activities for the year we keep in mind the Charity Commission's guidance on public benefit at our trustee meetings.

A review of our achievements and performance: How our activities delivered public benefit

The charity was forced to move from the rented site it had occupied for the past five years. Subsequently, the numbers of animals taken into our care were reduced and eventually stopped during the 2023 period whilst the site was dismantled and put into storage. Another site was identified and a fundraising project implemented to allow the charity to purchase 4 acres of land with a stable building on it. This required further investment of time and energy to get equipment moved across and set up temporary kennelling for two of the long-term dogs. Planning applications were submitted to Oldham Planning Department with the help of MacMarshalls, a specialist rural planning consultancy. Unfortunately, the charity’s first application late 2023 was rejected along with a further amended application submitted at the beginning of 2024.

The trustees also had a further discussion in 2024 with the Chief Planning Officer at Oldham Planning Department with regards to what could be achieved on the site and whether it would be a feasible option for the charity’s requirements in order for it to continue to function effectively. This raised serious concerns by the charity trustees regarding ever obtaining planning permission hence the decision was then taken to change the way we operated in terms of kennels and cattery to foster based rescue. A recruitment campaign identified suitable candidates who were subsequently home checked. This enabled the charity to continue with our mission of helping the local unwanted pet populations.

Alongside the change of operational model the trustees also had to consider the existing role of the Centre Manager and whether that would still be required. It was decided that this role was no longer viable and the annual cost could be redirected to more animal rescue. An external Human Resources consultant was employed to manage the redundancy process (this continued into the new financial year 2025).

PENNINE ANIMAL WELFARE SOCIETY

We continued to offer help with cat vouchers for neutering and financial support and food where we could. Our events calendar was full and regularly fulfilled throughout 2024 and we used this as a platform to promote the charity and raise awareness of our plight with regards to the rejected planning applications.

Rescue, rehabilitation and rehoming continued in earnest during 2024. We continue to develop great relationships with service users within the catchment area we cover as a small charity that cares for its’ animals and supports the community as much as it can. The local market stall every Thursday in Todmorden is continuing to thrive and income has trebled with the two regular volunteers who now run it. A full schedule of fundraising events benefitting the local communities was completed. We continue to use social media and the website to promote our activities and fundraising.

We have an active band of volunteers who also promote PAWS within the community. Due to the cost-of-living crisis the Trustees agreed that any excess donated animal food could be donated to local foodbanks in Rochdale, Todmorden and Hebden Bridge. We also donate to other rescues as well as offering assistance to members of the local community.

Our affiliation with the Pets at Home Foundation continues and we regularly attend their national fundraising events at our Burnley store. We also continue to access the Battersea Academy for training and updating skills for the volunteers, staff and trustees. This has proved to be an invaluable source of information and a great opportunity to share with other rescues.

Financial review

0ur turnover saw a decrease in 2024 with total income at £52,083 from £81,225 (-£29,142). Expenditure decreased in line with this from £63,922 in 2023 to £48,623 in 2024 (-£15,369).

Fundraising events saw a small increase in income from £9,436 to £9592 with Miscellaneous income increased from £2,556 to £3,343. Only one grant was secured from the Animal Rescue Foundation for £3,000 (to help towards vet costs).

Claims for Gift Aid have decreased again in 2024 from £1,666 to £845. Adoptions for cats stalled over 2024 as we did not have the facilities to take them into our care. Dogs were still coming in and out but in smaller numbers. In addition, the Gift Aid claimed on the 4PAWS scheme reduced as income from it also reduced. 4PAWS income has decreased from £2,351 to £1,722. Overall donations have decreased significantly from £59,145 in 2023 to £22,846 in 2024. This is as a result of no further campaigning due to subsequent planning issues.

The market stall at Todmorden flea market has seen a significant increase in income in main due to two new volunteers who regularly attend it. Income from 2023 was £1,245 but in 2024 it leapt to £8,871 which creates a reliable source of income throughout the year for the charity. The cost of storage facilities are £1,300 p.a. making a £7,571 profit for 2024.

The cost of veterinary care decreased from £11,380 in 2023 to £9,427 in 2024 – again this is due to the reduced number of animals coming into our care. Insurance costs also saw a significant decrease

3

PENNINE ANIMAL WELFARE SOCIETY

from £2,513 to £2,078 because the charity disposed of the off-road vehicle due to an inability to repair it and the trustees considered it an unnecessary expense if there was no chance of repair. The vehicle was sold for £450 scrap value.

Our biggest expenditure continues to be wages but there was a slight decrease to £14,519 from £14,544. There are two members of staff currently employed, one as Centre Manager and the other as Social Media & Communications Admin.

The charity has also seen an increase in the cost of fundraising, boarding and animal feed costs which has made a significant impact on income.

The cost-of-living crisis continues to impact local communities which has resulted in a significant increase in the number of requests for financial and rehoming assistance from local communities as they continue to struggle financially.

Investment powers and policy

A deposit account has been set-up to set aside money for specific projects and to hold reserves.

Reserves policy and going concern

The balance held in unrestricted reserves as at 31[st] December 2024 was £43,348 of which -£38,559 are free reserves, after allowing for funds tied up in tangible fixed assets.

There are currently no restricted funds held and we have fixed assets to the value of £81,907 (most of this is the land purchase).

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.

The Charity's main source of income is donations and grants. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks.

Plans for Future Periods

The charity had planned to continue its activities outlined above in the forthcoming years subject to satisfactory funding arrangements and the continuation of foster based care for the animals until such time as it can obtain planning permission. However, further consultation with the Head of Oldham Council Planning Department, made it very clear that there would be no future in pursuing planning permission at the Delph site. Following trustees meetings held the latter end of 2024 a decision was taken to cease pursuing this course of action and to put other plans into place which

4

PENNINE ANIMAL WELFARE SOCIETY

would allow the charity to continue to operate but fully on a foster basis rather than relying upon building out animal accommodation. The charity was offered a vastly reduced rate on 3 kennels which it took up whilst setting up the network of foster carers, this allowed more difficult dogs to be taken in and to have some one-to-one with a trainer. There was some opposition to the changes that were proposed but the majority of trustees voted in favour of them. It was also proposed and agreed that the role of Centre Manager would be reviewed as there would be no need for a member of staff in this role following the move to mostly foster based rescue. An external, independent HR company was instructed to act on behalf of the charity to consult with the member of staff affected by the decision. This consultation was ongoing at the end of 2024 and carried forward into 2025.

Structure, governance and management

Pennine Animal Welfare Society is a Charitable Incorporated Organisation governed by its constitution dated 15[th] October 2014 and registration as a Charitable Incorporated Organisation (Foundation) number 1159544 with the Charity Commission on 9th December 2014.

Appointment of trustees

New trustees are appointed by existing trustees and serve for three years after which they may put themselves forward for re-appointment. The Trust Deed provides for a minimum of eight trustees, to a maximum of twelve trustees, with no more than four trustees due for re-appointment in any one year.

At the trustee meetings (eight per year), the trustees agree the broad strategy and areas of activity for the Charity, including investment, reserves and risk management policies and performance. The day-to-day administration of the Charity is delegated to the manager. (Any financial expenditure outside of the usual day-to-day costs is to be approved by the trustees first).

Trustee induction and training

Many of our trustees are already familiar with the day-to-day working of the charity through attending our events and services. They are also given the opportunity to attend an induction into being a trustee via The National Council for Voluntary Organisations, as the charity is a member of it.

When new trustees are elected on to the Management Committee they are invited and encouraged to attend a short meeting to discuss their new role within the charity and cover:

Organisation

The trustees administer the charity and endeavour to meet bi-monthly. Regular weekly meetings are held with the Social Media & Communications Administrator.

5

PENNINE ANIMAL WELFARE SOCIETY

Related parties and co-operation with other organisations

Other than Susan Curran, none of our trustees received remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Trustees must declare any conflict of interest as a standard agenda item at each meeting.

Reference and administrative information

Charitable Incorporated Organisation Name: Pennine Animal Welfare Society Charitable Incorporated Organisation Number: 1159544

Date Registered: 9th December 2014

Trustees

Kirsty Baird Michele Way Sue Curran (resigned January 2025) Lorraine Thomas Julie Dalby (resigned April 2025) Jennifer Farrell Stewart Thomas (appointed April 2025) Katherine Roberts (appointed March 2025, resigned June 2025)

Manager

Sue Curran (until 31[st] January 2025)

Principal Address

52 Willows Lane Rochdale OL16 4BQ

Independent Examiners

Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M11 3TQ

Bankers

NatWest Bank plc Halifax

6

PENNINE ANIMAL WELFARE SOCIETY

Trustees’ responsibilities in relation to the financial statements

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

The law applicable to charities in England and Wales requires the charity trustees to prepare

financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees on 13[th] July 2025 and signed on their behalf by:

WANA Michele Way Chair

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF PENNINE ANIMAL WELFARE SOCIETY REGISTERED CHAIUTY NO. 1159544 si I report on the accounts of the charity, for the year ended 31 December 2024 which are set out on pages 8 to 17. Respective Responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent exaTnination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. It is my responsibility to: Examine the accounts under section 145 of the 201 l Act. follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. and To state whether particular matters have come to my attention. Basis of Independent Examiners Report My examinatlon was carried out in accordance with the 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 you as 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 below. Independent Examiner's Statement In connection with my examlnation, no matter h&s come to my attention: (l ) which gives me reasonable cause to believe that in any material respect the requirements: to keep accouniing records have in accordance with section 130 of the 2011 Act. and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 201 l Act, have not been met. or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: AM King FCCA Community Accountancy Service Ltd The Grange, Pilgrim Drive, B¢swick, Manchester, Ml 13TQ th Date: 13 July 2025

PENNINE ANIMAL WELFARE SOCIETY

8

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED

31 DECEMBER 2024

Further Details
Income from:
Donations and legacies
(3)
Charitable Activities
(4)
Other Trading Activities
(5)
Investment Income
Total
Expenditure on:
Raising Funds
(6)
Charitable Activities
(6)
Registered Charity No. 1159544
Net income/(expenditure)
Transfers between funds
(15)
Net movement in funds
Reconciliation of funds
Total funds brought forward
(15)
Total funds carried forward
(15)		 Total Funds
Total Funds
Unrestricted
Funds
Restricted
Funds
Year Ended
31 December
2024
Year Ended 31
December
2023
£
£
£
£
25,413
-
25,413
63,162
17,754
-
17,754
16,567
8,871
-
8,871
1,245
45
-
45
251
52,083
-
52,083
81,225
5,535
-
5,535
2,475
43,088
-
43,088
61,447
48,623
-
48,623
63,922
.
3,460
-
3,460
17,303
-
-
-
-
3,460
-
3,460
17,303
51,888
-
51,888
34,585
55,348
-
55,348
51,888

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The notes on pages 11 to 17 form part of these accounts.

PENNINE ANIMAL WELFARE SOCIETY

9

BALANCE SHEET AS AT 31 DECEMBER 2024

Notes
Fixed assets:
Tangible assets
(11)
Total fixed assets
Current assets:
Debtors
(12)
Cash at Bank & in Hand
Total current assets
Liabilities:
Creditors: Amounts falling due within one year
(13)
Net current assets or liabilities
Total assets less current liabilities
Total net assets or liabilities
The funds of the charity:
Restricted income funds
(15)
Unrestricted income funds
(15)
Total charity funds		 2024
2023
£
£
81,907
82,570
81,907
82,570
568
693
2,174
3,301
2,742
3,994
29,301
34,676
(26,559)
(30,682)
55,348
51,888
55,348
51,888
-
-
55,348
51,888
55,348
51,888

Approved on behalf of the Trustees Management Committee

Michele Anne Way

Date: 13th July 2025

The notes on pages 11 to 17 form part of these accounts.

PENNINE ANIMAL WELFARE SOCIETY

10

Statement of Cash Flows for the year ending 31 December 2024

Reconciliation of net movement in funds to net cash flow from operating activities
Net movement in funds
Add back depreciation
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities
Cash flows from investment activities:
Purchase of fixed assets
Net cash provided by investing activities
Increase/(decrease) in cash and cash equivalents during the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward		 Year Ended
31 December
2024
Year Ended
31 December
2023
£
£
3,460
17,303
663
2,817
125
1,663
(5,375)
27,988
(1,127)
49,771
-
(82,977)
-
(82,977)
(1,127)
(33,206)
3,301
36,507
2,174
3,301

PENNINE ANIMAL WELFARE SOCIETY

11

Notes to the accounts for the year ended 31 December 2024

1. Accounting policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements

have been prepared in accordance with the Statement of Recommended Practice: 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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

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

(b) Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 0 restricted funds.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

Further details of each fund are disclosed in note 17.

(c) Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

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. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

(d) Expenditure Recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (g) below.

(e) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

(f) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.

Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 8.

(g) Costs of raising funds

The costs of raising funds consists of JustGiving fees, website costs, subscriptions and event costs.

(h) Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.

PENNINE ANIMAL WELFARE SOCIETY

12

(i) Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis: Equipment 25% on cost Animal Housing 25% reducing balance Building Improvements over the life of the lease Motor Vehicles 25% on cost

(j) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(k) Pensions

The charity currently does not administer contributions to a pension scheme on behalf of individuals.

2. Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2023: £nil). Expenses paid to the trustees in the year totalled £10,721 (2023: £10,598). These expenses were made up of 1 trustee for employment costs. This is by consent of the Charity Commission dated 8th February 2021.

During the previous year, three trustees made loans to the charity to enable the purchase of land and to pay for planning applications and to purchase equipment. At the year end, the balance on these loans was £27,164.

One trustee owns a van which is used only for PAWS work. The charity pays the running costs for this vehicle.

3. Donations and Legacies

Donations
Gift Aid
4 Paws
Previous reporting period
Donations
Gift Aid
4 Paws
4. Income from charitable activities
Miscellaneous income
Disposal of Vehicle
Fundraising events
Sponsorship
Unrestricted grants:
Jean Sainsbury Animal Welfare Trust
Animal Rescue Foundation
The Davies Foundation		 Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
December 2024
Year Ended 31
December
2024
Year Ended
31 December
2024
Year Ended
31 December
2023
£
£
£
£
22,846
-
22,846
59,145
845
-
845
1,666
1,722
-
1,722
2,351
25,413
-
25,413
63,162
Year Ended 31
December 2023
Year Ended 31
December
2023
Year Ended
31 December
2023
£
£
£
59,145
-
59,145
1,666
-
1,666
2,351
-
2,351
63,162
-
63,162
Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
December 2024
Year Ended 31
December
2024
Year Ended
31 December
2024
Year Ended
31 December
2023
£
£
£
£
3,343
-
3,343
2,556
450
-
450
-
9,592
-
9,592
9,436
1,369
-
1,369
75
-
-
-
4,000
3,000
-
3,000
-
-
-
-
500
17,754
-
17,754
16,567

PENNINE ANIMAL WELFARE SOCIETY

13

Previous reporting period

Previous reporting period
Miscellaneous income
Fundraising events
Sponsorship
Unrestricted grants:
Jean Sainsbury Animal Welfare Trust
The Davies Foundation		 Unrestricted
Restricted
Total Funds
Year Ended 31
December 2023
Year Ended 31
December
2023
Year Ended
31 December
2023
£
£
£
2,556
-
2,556
9,436
-
9,436
75
-
75
4,000
-
4,000
500
-
500
16,567
-
16,567

5. Income from other trading activities

5. Income from other trading activities
Market Stall
Previous reporting period
Market Stall		 Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
December 2024
Year Ended 31
December
2024
Year Ended
31 December
2024
Year Ended
31 December
2023
£
£
£
£
8,871
-
8,871
1,245
8,871
-
8,871
1,245
Unrestricted
Restricted
Total Funds
Year Ended 31
December 2023
Year Ended 31
December
2023
Year Ended
31 December
2023
£
£
£
1,245
-
1,245
Unrestricted
Restricted
Total Funds
Year Ended 31
December 2023
Year Ended 31
December
2023
Year Ended
31 December
2023
£
£
£
1,245
-
1,245
1,245
-
1,245
Unrestricted Restricted Total Funds
Year Ended 31 Year Ended
Year Ended 31 December 31 December
December 2023 2023 2023
£ £ £
1,245 - 1,245
1,245 - 1,245

PENNINE ANIMAL WELFARE SOCIETY

14

6. Expenditure

Expenditure on raising funds:
JustGiving fees
Subscriptions
Publicity
Fundraising costs
Event costs
Expenditure on charitable activities:
Employment Costs
Animal Costs
Animal Food
Cleaning & Waste Disposal
Training
Animal Boarding
Rent of Storage Facility & Equipment
Minor Equipment
Bank Charges
Travel costs
Volunteer Expenses
Repairs and Maintenance
Motor Expenses
PayPal charges
IT & Website
Utilities
Rent & Rates
Removal costs
Vet fees
Telephone
Insurance
Printing, Stationery & Postage
Governance
Depreciation
Restricted funds
Unrestricted funds		 Animal
Welfare
Activities
£
216
436
1,117
3,766
-		 Year Ended
31 December
2024
Year Ended
31 December
2023
£
£
216
216
436
107
1,117
143
3,766
1,216
-
793
5,535 5,535
2,475
14,519
1,232
1,670
-
-
3,243
1,300
449
20
204
-
1,305
2,473
-
207
-
-
-
9,427
371
2,078
132
3,795
663		 14,519
14,544
1,232
1,931
1,670
947
-
68
-
12
3,243
-
1,300
1,312
449
374
20
23
204
-
-
74
1,305
2,323
2,473
4,123
-
14
207
794
-
2,588
-
2,475
-
360
9,427
11,380
371
901
2,078
2,513
132
-
3,795
11,874
663
2,817
43,088 43,088
61,447
48,623 48,623
63,922
-
-
48,623
63,922
48,623
63,922

PENNINE ANIMAL WELFARE SOCIETY

15

7. Analysis of expenditure on charitable activities As per note 6.

8. Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown below:

Accountancy Fees
Professional Fees
Payroll Bureau Fees
Previous reporting period
Accountancy Fees
Professional Fees
Payroll Bureau Fees		 General Support
Governance
Total 2024
-
440
440
type of expense
2,970
-
2,970
type of expense
385
-
385
type of expense
3,355
440
3,795
General Support
Governance
Total 2023
-
420
420
type of expense
11,149
-
11,149
type of expense
305
-
305
type of expense
11,454
420
11,874
Basis of apportionment
Basis of apportionment

9. Analysis of staff costs

Wages and Salaries
Redundancy
Social Security Costs
Pension Costs
Charitable activities
Support costs		 Year Ended
31 December
2024
Year Ended
31 December
2023
£
£
14,519
14,544
-
-
-
-
-
-
14,519
14,544
14,519
14,544
-
-
14,519
14,544

The average number of employees during the year was 2 (previous year: 2).

The charity considers its key management personnel comprises the trustees and senior managers. The total

employment benefits, including employer NI and pension contributions of the key management personnel were £10,721 (2023: £10,805). No employee has benefits in excess of £60,000 (previous year: none).

10. Independent Examiner Fees

Independent examination fees Year Ended
31 December
2024
Year Ended
31 December
2023
£
£
440
420
440
420

PENNINE ANIMAL WELFARE SOCIETY

16

11. Tangible Fixed Assets

Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
Depreciation
At 1 January 2024
Charge for Year
Eliminated on Disposals
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023
12. Analysis of debtors
Debtors
Prepayments		 Animal Housing
Motor Vehicle
Building
Improvements
& Land
£
£
£
7,921
6,895
101,407
-
-
-
-
(6,895)
-
Equipment &
Computers
Total
£
£
7,689
123,912
-
-
-
(6,895)
7,921
-
101,407		 7,689
117,017
7,793
6,895
20,570
128
-
-
-
(6,895)
-		 6,084
41,342
535
663
-
(6,895)
7,921
-
20,570		 6,619
35,110
-
-
80,837		 1,070
81,907
128
-
80,837		 1,605
82,570
2024
2023
£
£
366
531
202
162
568
693

Debtors and prepayments related to restricted funds £nil (2023: £nil) and unrestricted funds £568 (2023: £693).

13. Creditors: amounts falling due within one year

Creditors
Short-term compensated absences (holiday pay)
Loans from Trustees
Other creditors and accruals
Taxation and Social Security Costs
Deferred income
14. Deferred income
Deferred income comprises grants received for periods beyond the year end
Balance as at 1 January 2023
Amount released to income earned from charitable activities
Amount deferred in year
Balance at 31 December 2023		 2024
2023
£
£
1,717
525
-
-
27,164
33,731
420
420
-
-
-
-
29,301
34,676
-
-
-
-

PENNINE ANIMAL WELFARE SOCIETY

17

15. Analysis of charitable funds

Analysis of movements in unrestricted funds

General Fund
Designated Funds
Previous reporting period
General Fund
Designated Funds
Name of unrestricted fund:
General Fund
Designated Funds		 Balance at 1
January 2024
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
December
2024
£
£
£
£
£
39,888
52,083
(48,623)
-
43,348
12,000
-
-
-
12,000
51,888
52,083
(48,623)
-
55,348
Balance at 1
January 2023
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
December
2023
£
£
£
£
£
22,585
81,225
(63,922)
-
39,888
12,000
-
-
-
12,000
34,585
81,225
(63,922)
-
51,888
Description, nature and purpose of the fund
The "free reserves"
For new premises

16. Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total		 Unrestricted
funds
Designated
funds
Restricted
funds
Total 2024
£
£
£
£
81,907
-
-
81,907
(9,826)
12,000
-
2,174
(28,733)
-
-
(28,733)
43,348
12,000
-
55,348
Unrestricted
funds
Designated
funds
Restricted
funds
Total 2023
£
£
£
£
82,570
-
-
82,570
(8,699)
12,000
-
3,301
(33,983)
-
-
(33,983)
51,888
12,000
-
51,888

17. Financial Instruments

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

PENNINE ANIMAL WELFARE SOCIETY

18

Traditional Income and Expenditure Account

Income
Donations
Gift Aid
4 Paws
Investment Income
Miscellaneous income
Disposal of Vehicle
Fundraising events
Sponsorship
Unrestricted grants:
Jean Sainsbury Animal Welfare Trust
Animal Rescue Foundation
The Davies Foundation
Market Stall
Expenditure
JustGiving fees
Subscriptions
Publicity
Fundraising costs
Event costs
Employment Costs
Animal Costs
Animal Food
Cleaning & Waste Disposal
Training
Animal Boarding
Rent of Storage Facility & Equipment
Minor Equipment
Bank Charges
Travel costs
Volunteer Expenses
Repairs and Maintenance
Motor Expenses
PayPal charges
IT & Website
Utilities
Rent & Rates
Removal costs
Vet fees
Telephone
Insurance
Printing, Stationery & Postage
Governance
Depreciation
Total Expenditure
Surplus/(deficit for year)		 31
December
2024
31
December
2023
£
£
22,846
59,145
845
1,666
1,722
2,351
45
251
3,343
2,556
450
-
9,592
9,436
1,369
75
-
4,000
3,000
-
-
500
8,871
1,245
52,083
81,225
216
216
436
107
1,117
143
3,766
1,216
-
793
14,519
14,544
1,232
1,931
1,670
947
-
68
-
12
3,243
-
1,300
1,312
449
374
20
23
204
-
-
74
1,305
2,323
2,473
4,123
-
14
207
794
-
2,588
-
2,475
-
360
9,427
11,380
371
901
2,078
2,513
132
-
3,795
11,874
663
2,817
48,623
63,922
3,460
17,303