REGISTERED COMPANY NUMBER: CE003784 (England and Wales) REGISTERED CHARITY NUMBER: 1161037
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 May 2025
ROMANIAN RESCUE APPEAL
ROMANIAN RESCUE APPEAL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
| Page | ||
|---|---|---|
| Report of the Trustees | 1 to | 3 |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Balance Sheet | 6 to | 7 |
| Notes to the Financial Statements | 8 to | 12 |
| Detailed Statement of Financial Activities | 13 |
ROMANIAN RESCUE APPEAL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The charity is known by its working name of RRA.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity aims to promote humane behaviour towards dogs in Romania by providing appropriate care, protection, treatment and security for dogs which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage.
It also aims to carry out neutering campaigns to control the size of the stray population in Romania and reduce the incidence of danger to public health and risk to animals, educate the public in matters pertaining to dog welfare in general and the prevention of cruelty towards, and suffering of, dogs and work closely with private organisations and local administrations in Romania to establish policies and promote positive standards for the care of dogs.
Significant activities
The charity has continued to work hard to offer safe shelter to the dogs in its care, treat any ailments and ensure vaccination against rabies and other common and deadly canine ailments thereby reducing the risk of the spread of these diseases to both humans and other animals, including wildlife. During this year we rescued some 60 dogs in imminent danger of being killed in public shelters, including a number of puppies, their mothers and other older dogs. This is in addition to a number of dogs of all ages discovered in danger or in poor condition on the streets of Romania. All these dogs were vaccinated, treated for various illness’s including canine parvovirus (pups), spayed / neutered as appropriate and kept safe until loving homes could be found for them.
Following the additional restrictions in transporting companion pets from Romania and 3 other countries imposed by DEFRA in November 2022, the charity continued to be severely impacted in terms of adoptions of our animals to the UK during the year. In response to this the Charity formed a relationship with a Dutch animal rescue organisation who homed a good number of our dogs, and indeed cats who had found a home at our shelter in the period, in Holland. The adoptions of these animals are not reflected in the Charity figures as the adoptions were formally via the Dutch organisation.
The charity has continued to attract applications for the adoption of its dogs from the general public via social media, its website and third-party platforms. Unfortunately, the worsened general financial climate, along with the restrictions imposed by DEFRA and increased awareness and alarmism in the UK regarding the illness Brucella Canis has impacted the homing of our rescue animals. But we continue to look at new marketing and promotion avenues, including setting up a new and refreshed website.
The board is thankful to its volunteers and supporters, old and new, for their support, donations and positive contributions to the activities of the charity, without whom so many canine lives would be lost.
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ROMANIAN RESCUE APPEAL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025
OBJECTIVES AND ACTIVITIES
Public benefit
Each year the trustees review the objectives and aims of the charity to ensure they continue to reflect their aims and provide public benefit. The trustees are more than satisfied that they do.
FINANCIAL REVIEW
Principal funding sources
This has once again been a difficult year for the Charity due to the ever worsening economic environment and the general cost of living crisis. As a consequence, fundraising efforts have been negatively impacted and resulted in considerably smaller amounts being achieved through most sources than in the prior year. Dog sponsorship is up, however, due to the public engagement resulting from our rescue of dogs on the kill list in Romanian Public Shelters.
RRA's principal source of funding has continued to be from public donations (including dog sponsorship). Although the international transport did well in the year and expanded to include runs to the western EU from Romania, rather than just the UK, as a result of huge efforts to engage and work with other Rescue organisations in Holland, Germany and Belgium.
Gift Aid claims continue to form a vital part of funding for RRA at the current time.
Reserves policy
Ideally the trustees would like to be able to keep a reserve in the bank account of £20,000 at a moment in time, to ensure dogs safety in the event of donations / income decreasing.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The constitution was adopted on 1 December 2014.
Recruitment and appointment of new trustees
Trustees are appointed or reappointed annually at the Annual General Meeting.
Organisational structure
The charity is run in the UK entirely by volunteers, These volunteers and the trustees give their time freely receiving no remuneration or other benefits.
RRA is a member of a nationwide home checking group and ensures that all potential homes for the dogs are thoroughly checked prior to an adoption being accepted to ensure suitability and the safety of both the potential adopter and their families and the dog being rehomed.
RRA provides full back up should any adoption fail for whatever reason.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number CE003784 (England and Wales)
Registered Charity number
1161037
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ROMANIAN RESCUE APPEAL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025
Registered office 3rd Floor 166 Upper Richmond Road London SW15 2SH
Trustees
Mrs D Wells (appointed 11.8.21) M E Orru (resigned 19.12.2023) Mrs J Harron (appointed 13.7.22) A M Svetelj (appointed 13.7.22, resigned 03.09.2025) Mrs C Martin (appointed 30.11.2025) Mrs D Dent (appointed 16.02.2026)
Independent Examiner
EA Lipan ACCA
Approved by order of the board of trustees on 11 July 2026 and signed on its behalf by:
J Harron - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROMANIAN RESCUE APPEAL
Independent examiner's report to the trustees of Romanian Rescue Appeal ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of the Association of Chartered Certified Accountants which is one of the listed bodies.
I have completed my examination and confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles 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 accounts to be reached.
EA Lipan ACCA
11 July 2026
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ROMANIAN RESCUE APPEAL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025
| INCOME AND ENDOWMENTS FROM Notes Charitable activities Other activities 2 Investment income 3 6Total EXPENDITURE ON Charitable activities NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 Unrestricted Restricted Total fund fund funds £ £ £ 357,731 - 357,731 26,635 - 26,635 73 - 73 384,439 - 384,439 373,061 - 373,061 11,378 - 11,378 250,965 - 250,965 262,343 - 262,343 |
2024 Total funds £ 350,775 32,033 46 |
|---|---|---|
| 382,854 | ||
| 374,096 | ||
| 8,758 242,207 250,965 |
The notes form part of these financial statements
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ROMANIAN RESCUE APPEAL
BALANCE SHEET 31 MAY 2025
| FIXED ASSETS Notes Tangible assets 6 CURRENT ASSETS Debtors 7 Cash at bank CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 9 NET ASSETS FUNDS 11 Unrestricted funds TOTAL FUNDS |
Unrestricted Restricted fund fund £ £ 76,683 - - 237,950 14,454 - |
2025 Total 2024 Total funds funds £ £ 76,683 97,381 237,950 230,650 14,454 5,111 |
|---|---|---|
| 252,404 - (19,416) - |
252,404 235,761 (19,416) (19,538) |
|
| 232,988 - |
232,988 216,223 |
|
| 309,671 - (47,328) - |
309,671 313,604 ( 47,328) (62,639) |
|
| 262,343 - |
262,343 250,965 |
|
| 262,343 250,965 |
||
| 262,343 250,965 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the y e a r ended 31 May 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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ROMANIAN RESCUE APPEAL
BALANCE SHEET - continued 31 May 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 11 July 2026 and were signed on its behalf by:
J Harron - Trustee
The notes form part of these financial statements
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ROMANIAN RESCUE APPEAL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 May 2025
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
The financial statements contain information about Romanian Rescue Appeal as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Buildings - 10% on cost Motor vehicles - 25% on cost
TAXATION
The charity is exempt from corporation tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
continued...
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ROMANIAN RESCUE APPEAL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
| 2. OTHER ACTIVITIES Formal fundraising 3. INVESTMENT INCOME Deposit account interest 4. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
2025 2024 £ £ 26,635 32,033 2025 2024 £ £ 73 46 2025 2024 £ £ 20,699 22,054 |
|---|---|
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
6. TANGIBLE FIXED ASSETS
| COST At 1 June 2024 Addition At 31 May 2025 DEPRECIATION At 1 June 2024 Charge for year At 31 May 2025 NET BOOK VALUE At 31 May 2025 At 31 May 2024 |
Buildings Motor vehicles Totals £ £ £ 207,054 20,000 227,054 - - - |
|---|---|
| 207,054 20,000 227,054 |
|
| 109,672 20,000 129,672 20,699 - 20,699 |
|
| 130,371 20,000 150,371 |
|
| 76,683 - 76,683 |
|
| 97,381 - 97,381 |
continued...
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ROMANIAN RESCUE APPEAL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
7. DEBTORS
| Amounts falling due within one year: Prepayments and accrued income Amounts falling due after more than one year: Loan to related undertaking Aggregate amounts 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other loans (see note 10) Accruals and deferred income 9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Other loans (see note 10) 10. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Other loans Amounts falling due between two and five years: Other loans - 2-5 years 11. MOVEMENT IN FUNDS At 1.6.24 £ Unrestricted funds General Fund250,965 TOTAL FUNDS 250,965 |
2025 £ 9,467 |
2024 £ 2,167 |
|---|---|---|
| 228,483 | 228,483 | |
| 237,950 | 228,483 | |
| 2025 £ 13,451 5,965 |
2024 £ 14,489 5,049 |
|
| 19,416 | 19,538 | |
| 2025 £ 47,328 |
2024 £ 62,639 |
|
| 2025 £ 13,451 |
2024 £ 14,489 |
|
| 47,328 | 62,639 | |
| Net movement in funds £ 11,378 11,378 |
At 31.5.25 £ 262,343 |
|
| 262,343 |
continued...
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ROMANIAN RESCUE APPEAL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming Resources Movement resources £ expended £ in funds £ 384,439 (373,061) 11,378 384,439 (373,061) 11,378 |
|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At 1.5.23 £ in funds £ 242,207 8,758 242,207 8,758 |
At 31.5.24 £ 250,965 |
|---|---|---|
| 250,965 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming Resources Movement resources £ expended £ in funds £ 382,854 (374,096) 8,758 382,854 (374,096) 8,758 |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.5.23 £ 242,207 242,207 |
Net movement in funds £ 20,136 20,136 |
At 31.5.25 £ 262,343 |
|---|---|---|---|
| 262,343 |
continued...
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ROMANIAN RESCUE APPEAL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ Resources expended £ Movement in funds £ 767,293 (747,157) 20,136 767,293 (747,157) 20,136 |
|---|---|
12. RELATED PARTY DISCLOSURES
At the balance sheet date the charity is owed £228,483 (2024 - £228,483) by its related company Romanian Rescue Appeal SRL.
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ROMANIAN RESCUE APPEAL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 May 2025
| INCOME AND ENDOWMENTS Charitable activities General donations Gift aid Grants & Legacies Dog sponsorship Dog adoptions Medical appeals Transport Building and renovations Other activities Formal fundraising Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Romanian fosters Shelter running costs UK kennel costs Veterinary costs Transport Advertising and promotions Administration expenses Building and renovation Accountancy Finance charges Depreciation of tangible fixed assets Total resources expended Net income |
2025 £ 141,216 21,154 10,000 47,352 18,035 120 119,854 - 357,731 26,635 73 384,439 57,576 126,105 4,920 23,803 132,672 - 3,443 2,392 - 1,451 20,699 373,061 373,061 11,378 |
2024 £ 150,958 32,694 12,000 38,443 26,022 838 89,820 - |
|---|---|---|
| 350,775 32,033 46 |
||
| 478,937 72,399 113,788 10,168 30,483 117,191 800 4,504 - - 2,709 22,054 |
||
| 374,096 | ||
| 374,096 8,758 |
This page does not form part of the statutory financial statements
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