Charity registration number: 1163828
STRAYKIND TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ
Straykind Contents
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Comparative Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8—11 |
Straykind Reference and Administrative Details For The Year Ended 31 December 2024
| Trustees | Mr A Knight (appointed 10/09/2024) |
|---|---|
| Mr S McCormack (appointed 10/09/2024) | |
| Ms A Thrift | |
| Charity Number | 1163828 |
| Principal Address | The Marlowe Innovation Centre |
| Marlowe Way | |
| Ramsgate | |
| Kent | |
| CT12 6FA | |
| Independent Examiner | Daniel Payne FCCA |
| Beresfords | |
| Chartered Certified Accountants | |
| 1-2 Rhodium Point | |
| Spindle Close | |
| Hawkinge, Folkestone | |
| Kent | |
| CT18 7TQ |
Page 1
Straykind Trustees' Report For The Year Ended 31 December 2024
The trustees present their report and the financial statements for the year ended 31 December 2024.
Objectives and Activities
Aims and Objectives
To promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals in need, and to educate the public in matters relating to animal welfare and the prevention of cruelty and suffering.
Significant Activities
In 2024, ACT continued to rescue, rehabilitate, and rehome—or provide lifelong sanctuary care to—animals in Taiwan suffering from sickness, injury, neglect, or abuse. We supported and developed sanctuary facilities, strengthened partnerships with veterinary clinics and local authorities, and raised awareness of animal welfare issues in Taiwan.
Public Benefit
Our rescues, sanctuary work, and advocacy demonstrate both the fulfilment of our charitable purposes and tangible benefit to the public.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Rescues and Intakes: Total animals taken in during 2024: 94 (56 dogs, 23 cats, 7 kittens under 6 months, plus duck (1), rabbit (1), pigeon (2), turtle (1), civet (1), puppies (2)). At year-end, our sanctuaries provided care for 266 dogs and 60 cats.
Rehoming: Total adoptions in 2024: 19 (13 dogs, 5 cats, 1 kitten).
Major Developments: ACT now operates three sanctuaries in Taiwan — The ARK, The deN, and The Cats’ Cradle. In 2024, we were forced to move from our previous ARK site, which we had outgrown. With donor support we raised over NT$7 million to complete new dog gardens and facilities at the relocated ARK site. By the end of 2024, ACT (through ACT Taiwan) had grown into one of Taiwan’s largest and most professional sanctuary operations, consistently caring for over 300 animals. Following a request from the Royal Veterinary College’s Animal Care Trust to avoid confusion, trustees began planning a rebrand. By the end of 2024, work was underway to unify our UK and Taiwan entities under the shared identity StrayKind, to be formally adopted in 2025.
Additional Note
Networks and Affiliations: ACT continued to work in partnership with ACT Taiwan, the national association we established to deliver sanctuary, rescue, and rehoming in Taiwan. In 2024 the trustees resolved to strengthen ties between ACT UK and ACT Taiwan under the shared identity StrayKind, with ACT Taiwan carrying the larger share of operations and income.
Looking Ahead (2025 and beyond): ACT UK and ACT Taiwan will adopt the joint name StrayKind and pursue international trademark protection. With The Cats Cradle outgrown, we plan to develop a new flagship cat home that will also serve as StrayKinds Taiwan HQ. We will continue to professionalise governance, ensuring robust oversight across both UK and Taiwan operations, and expand international fundraising campaigns, building on success in Taiwan.
Financial Review
Financial Position
The charity held no significant reserves at 31 December 2024. All funds were applied directly to charitable purposes.
Structure, Governance and Management
Governing Document
Constitutional form: Charitable Incorporated Organisation (CIO).
Page 2
Straykind Trustees' Report (continued) For The Year Ended 31 December 2024
Trustee Selection Methods
Trustees are appointed by the founder.
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Report and the 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 trustees to prepare financial statements for each financial 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:
-
select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
-
make judgments and accounting estimates that are reasonable and prudent; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Ms A Thrift Trustee Date 31st October, 2025
Page 3
Straykind Independent Examiner's Report to the Trustees of Straykind For The Year Ended 31 December 2024
I report to the trustees on my examination of the accounts of Straykind (the Trust) for the year ended 31 December 2024.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the 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 applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Daniel Payne FCCA Date 31st October, 2025 Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge, Folkestone Kent CT18 7TQ
Page 4
Straykind Statement of Financial Activities For The Year Ended 31 December 2024
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Charitable activities: 5 Straykind NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 11 |
Unrestricted funds £ 61,240 |
Restricted funds £ - |
2024 Total funds £ 61,240 |
2023 Total funds £ 65,364 |
|---|---|---|---|---|
| (57,972) | (600) | (58,572) | (72,544) | |
| 3,268 | (600) | 2,668 | (7,180) | |
| 3,268 (1,068) |
(600) 858 |
2,668 (210) |
(7,180) 6,970 |
|
| 2,200 | 258 | 2,458 | (210) |
The notes on pages 8 to 11 form part of these financial statements.
Page 5
Straykind Comparative Statement of Financial Activities For The Year Ended 31 December 2024
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Charitable activities: 5 Straykind NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 11 |
Unrestricted funds £ 65,364 |
Restricted funds £ - |
2023 Total funds £ 65,364 |
|---|---|---|---|
| (71,944) | (600) | (72,544) | |
| (6,580) | (600) | (7,180) | |
| (6,580) 5,512 |
(600) 1,458 |
(7,180) 6,970 |
|
| (1,068) | 858 | (210) |
The notes on pages 8 to 11 form part of these financial statements.
Page 6
Straykind Statement of Financial Position As At 31 December 2024
| Notes FIXED ASSETS Tangible Assets 9 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 10 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS/(LIABILITIES) FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 11 |
Unrestricted funds £ 621 |
Restricted funds £ 258 |
2024 Total funds £ 879 |
2023 Total funds £ 2,290 |
|---|---|---|---|---|
| 621 1,939 |
258 - |
879 1,939 |
2,290 1,224 |
|
| 1,939 (360) |
- - |
1,939 (360) |
1,224 (3,724) |
|
| 1,579 | - | 1,579 | (2,500) | |
| 2,200 | 258 | 2,458 | (210) | |
| 2,200 | 258 | 2,458 | (210) | |
| 258 2,200 |
858 (1,068) |
|||
| 2,458 | (210) |
On behalf of the board
Ms A Thrift Trustee Date 31st October, 2025
The notes on pages 8 to 11 form part of these financial statements.
Page 7
Straykind Notes to the Financial Statements For The Year Ended 31 December 2024
1. General Information
Straykind is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1163828. The principal address is The Marlowe Innovation Centre, Marlowe Way, Ramsgate, Kent, CT12 6FA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
2.3. Resources Expended
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery
5 years straight line
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| . Income from Donations and Legacies |
||
|---|---|---|
| 2024 | 2023 | |
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 61,240 | 65,364 |
| 4. | Net Income/(Expenditure) | ||
|---|---|---|---|
| The | net income/(expenditure) is stated after charging/(crediting): | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets - owned | 1,411 | 1,411 |
Page 8
Straykind Notes to the Financial Statements (continued) For The Year Ended 31 December 2024
5. Analysis of Expenditure
| 5. Analysis of Expenditure |
||||
|---|---|---|---|---|
| Straykind Straykind 6. Support Costs Employee costs General administration Depreciation Governance costs Employee costs General administration Depreciation Governance costs 7. Independent Examiner's Remuneration Independent examination of the financial statements 8. Average Number of Employees |
Activities undertaken directly £ 35,120 |
Support costs (see note 6) £ 23,452 |
2024 Total £ 58,572 |
|
| Activities undertaken directly £ 32,672 |
Support costs (see note 6) £ 39,872 |
2023 Total £ 72,544 |
||
| 2024 £ 360 |
2024 Straykind £ 12,500 9,181 1,411 360 |
|||
| 23,452 | ||||
| 2023 Straykind £ 10,000 28,113 1,411 348 |
||||
| 39,872 | ||||
| 2023 £ 348 |
||||
Average number of employees during the year was: NIL (2023: NIL)
Page 9
Straykind Notes to the Financial Statements (continued) For The Year Ended 31 December 2024
9. Tangible Assets
| . Tangible Assets |
|||||
|---|---|---|---|---|---|
| Cost As at 1 January 2024 As at 31 December 2024 Depreciation As at 1 January 2024 Provided during the period As at 31 December 2024 Net Book Value As at 31 December 2024 As at 1 January 2024 0. Creditors: Amounts Falling Due Within One Year Trade creditors Bank loans and overdrafts Accruals and deferred income 1. Movement in Funds Unrestricted funds General: General unrestricted fund Restricted funds Irving Memorial Trust Total funds Unrestricted funds General: General unrestricted fund Restricted funds Irving Memorial Trust Total funds |
As at 1 January 2024 £ (1,068) 858 |
Income £ 61,240 - |
2024 £ - - 360 360 Expenditure £ (57,972) (600) |
Plant & Machinery £ 7,054 |
|
| 7,054 | |||||
| 4,764 1,411 |
|||||
| 6,175 | |||||
| 879 | |||||
| 2,290 | |||||
| 2023 £ 1,808 956 960 |
|||||
| 3,724 | |||||
| As at 31 December 2024 £ 2,200 258 |
|||||
| (210) | 61,240 | (58,572) | 2,458 | ||
| As at 1 January 2023 £ 5,512 1,458 |
Income £ 65,364 - |
Expenditure £ (71,944) (600) |
As at 31 December 2023 £ (1,068) 858 |
||
| 6,970 | 65,364 | (72,544) | (210) |
10. Creditors: Amounts Falling Due Within One Year
11. Movement in Funds
Page 10
Straykind Notes to the Financial Statements (continued) For The Year Ended 31 December 2024
12. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
13. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
Page 11