2021-04-05-accounts

TRUSTEES ANNUAL REPORT RANA _ Rescue Animals of North Africa 55 Moreton Si, Pimlico, London SWIV 2NY 2020 . 2021 {when filed on 301112023 registered address is 61 Bridge S+ree+. King+on, HR 5 3DJ) 6+h April 2020 . 5th April 2021 Chority No. 1166028 Trustees.. Michoelo Hutchinson | Florence Heofrh | Simono Forcos 2020 -2021: THE YEAR OF LOCKDOWN & UNPREDICTABILITY ' The year the world chonged, Iiurities, brouglil u huge omounl ol cliulleiigLs. We have never hod n hifjopr need for rescue space & Foster homes, willi people obondoning their onimols lor leor of Iherii being corriers ol Covid, or deporting Tunisio lo return bock lo their home countries. With penple s jobs now being uncertoin, we sow o droryiulic Jrop in our regulor monthly donotions, with mony people cc]i)celling their subscriptions. Our budget forecaslirig (where we plon how mony onirri(]15 we oari afloia lu save for the yeurl, was totolly blown oporl With Flights concelled, we were unc)ble to get reservpd onirTI(Ils oijl to Ilieir eocJprl owoiliri(J owner5 & we hod to spend more money Iliuii ever uiiticipoled ori Food, vet & buurd. fees. Whenever there wos o Itemporory!) lifting of Covid restrictions we hod to reoct quickly & do our very best to coordinate flight buddies, the igsuing of poperwork, trips to the Ministry, orgonise Fosters & drivers ocross Tunisio, Fronce & the UK. It hos been o tricky year. "The secre+ of chonge is lo (ocus oll yotsr energy, nofr figkiin9 the old, buf on builJin9 frke new. Socrates

HARD WORK PAYS OFF Despile oll +he difficulties,. we fundroised, we rescued, we fransported & we foLJncl omozing adoptions WEOPENED OUR REHOMING DOORS Hello Por+uguese & Cyprio* rescue ca+s. with Tuni5io being on the UK'S red list & with a hu9e increase in RANA'S adoption applications, we diversified & responded io pleas from Portuguese & Cyprio+ rescuer5 who had o SLJrplus of cots desperotely needing homes Now +hese lucky co+s live the I',fe of luxury in their new British homes. KITfY's 30 MILE MARCH: RAISING £1185 Killy the superslar. 2020 is the year we no+ only brought Kilty to the UK, il's the yeor Kitty brovely wolked 30 miles +0 raise money for oll her rescue friends back in North Africa. Kit+y h05 qui+e +he rescue story, her breeder wonted to kill her when they reolised she had canine dis+emper, thankfully the vet passed her on lo the shelter in Tunis where she waited for years wobbling around in her adorable way whilst RANA found the perfec+ odopter who would toke on her very speciol needs. In the middle of a Covid restriction lifi, Kitty braved her long journey North (from Tunisio to Sco+land in the151e of Bute). We ore 50 groteful to the huge choin of dedicoted volunteers & her adopters who hove given Kitrly the home of her dreams. NEW RANA MERCHANDISE! Umbre1105 & Travel cups We odded to our merchondise with our cute li+ile trovel cups and slriking block umbrellos. These ore sold on our websile lo bring in revenue to Support our rescues and also given to people who sign up for monthly sponsorship These sold well aroun d Chrislmas lime and al a London Chrislmas Slall atlended. we

WE CARRIED OUT14 FLIGHTS! even durin9 lockdown we slill manoged ike impossible. Thanks to ou r com mitted team of dedicated vol u nteers ocross 2 continents we still monoged the impossible during a very difficul+ lime 14 d,'ffereni flighis brou9hi 57 onimols into +he UK. Thot'$ 57 lives our wonderf I RANA leam managed to change. Endl hour5 Spent e5S plonning, booking flights, coordinating drivers in 3 cou ntrie5 & processi n9 perfect adoptions reody for the lucky 571 P4a6. MORE RANA VOLUNTEERS! our Jedicoted fearn of volunleers 9rew Teom work mokes the drearr work, and our RANA +eam hove big dreoms,. lo save as many or)imols from o miseroble life os possible, from countries where no other re9lStered chority in the UK does. We are so 9ralef u I to have hod dele rmi ned, foc used, p05i1ive people join our RANA family. It's becou5e of them we mono9ed so mony successes during on extremely +ricky year. A big Ihank you goes oul lo Tora, Karin, Jeff, Becco, Becki, Abi, Joell, Liz, Somy & Juliono. 5 YEARS IN THE SHELTER NO MORE! we 901 Hooper out of Tunisia. Seems ironic +hal afler 5 years of +rying, we finally got Hooper to the UK in a gop during Covid restrictions. This bouncy, fun, happy dog was overlooked time & lime again. We made promises year after year on onnuol volunteer trips to the Shelter, but 2090 wos finolly Hoopers yeor. Gone ore the wire fences & IOO'S of oiher do95, hello lo acres of f Id5 in the Norwich cou ntryside & c05y fireplace5. 49 cat adoptions 8 dog adoptions pets rehomed from 4 countries 14 flights

CHARITY STRUCTURE & OBJECTIVES Type of Governing Doc.. Charitable Tru 515. Model Trus+ Deed GDQ How C hority is constituted. Trust RANA'S GOALS & CHARITABLE OBJECTIVES os set out in our Chority's Governin9 Docurnenl For fhe benefit of Ihe public to relieve Ihe 5 ufferin9 of onimo15, in parfrictjlar do95 and ccyt5, in Libya ond Tuni5io in need of core ond oltenlion ond to promote humane behoviour +oworcls such animc715 by providing appropriole core, proleclion, Irealment c7nd securily for such animals wh. h Ic ore in need of care and alfrenlion by reoson of sickne55, molfrrealment, poor circum5 fronce5 or ill usoge ond io educole frke public in motfrers pertoining lo onimol welfore in generol ond the prevention of cruelty ond sufferin9 omong such animols in Norfrk Africa. RANA'S TRUSTEES & ORGANISATIONAL STRUCTURE Q5 set oul in our Charily 5 Governin9 Documenl., The RANA Chori+y is overseen by o boord of tru5+ees who ore opproved by the current serving board, none of ihese +rustees are paid for their +rus+eeship (except for expenses reloted directly to the chority s oclivities), It is usually expec+ed +ho+ o+ leost one of our trustees trovels to Tunisio to meel with f oster5, rescuers and vels an nually. These visits are i mportanl 05 the board of iruslees ore responsible for sel+1 ng the s+ra+egic plon ond direction of +he c ha ri+y. The +ru stees ore responsible Ljnder the low of En9lond ond Woles for the correct & lowful operotion of RANA. The board of Trus+ee5 opeTOtes and manoges ihe RANA charity os a non-governmenlal, non-polilical, non- religioLJ5 organisalion established in 2013. The following people served for the full year ending April 5th 2021. Michaela Hulchinson Florence Heoth Simono Forcas All trustees serve until they feel they can no longer give the required time and commitment to the chori+y os eoch trustee tokes their responsibility to the governonce very seriously. DLJe to the long dislanceg involved io Iravel io meet face to face, most Trustee meetings are held via online video conferencing (usuolly Zoom or Whofrs App video) & recorded, olihough foce lo foce meelings ore arranged where possibl

RANA'S MAIN ACTIVITIES UNDERTAKEN FOR PUBLIC BENEFIT in relotiori lo the objeclives sel ou* in ou r Chorily s Governin9 Documen Throughoui ihe yeor we have successfully rescued many animols (dogs and cats) f rom the slreels of Tunisia who were slorvin9 ond ot risk of being shot or poisoned. In removing slroy unwonted anima15 from +he slreel we have provided a public benefii by reducing Ihe risk of slrays polenlially cousing cor occidents, attacking the public when they ore in their lor9e packs ond minimisin9 the risk of disease, such 0$ robies (a huge concern in Africa) spreading. We hove olso provided a public benefil to those people who have contac+ed us in distress at what they have seen, ond hove token on interest in won+ing +0 odopt, or sove the onimol. We hove olso provided assislance to lhose few animal loving volun+eers on lhe ground in Tunisia who frequently 9ive up rooms in their homes to house stroy onimols, socrifice feeding themselves in order to feed animols on the streets and who ore in desperate need of support in o country which dedica+es no Government fundin9 or suppor+ +0 rescuing slroy animals. RANA'S MAIN ACHIEVEMENTS & PERFORMANCE Ihroughoul 2020- 2021 RANA octivities were impocted heavily throughout thi5 year by Covid_19 50 ou r adoption ro+e d ropped sig nif icon+ly f rom p reviou s years. A lol of our volunteer time during +he year wos spenl updo+ing odopters to ensure they were engoged and commi+ted for their reserved pet. Many of +he adopters were hLJgely suppor+ive & covered their reserved pels odditionol boording Costs which meant we were able +0 sove other unwanled anima15. The number of slray anima15 on the street5 increased d 'ly with people leoving the counlry, or being concerned thol +hey were at risk of controctln9 Covid from their anima15, SO throwing them on the streets. We ore very proud of the number of onimo15 we were oble to support +hroughoul Covid, wh. h ensured they d',dn'l d., from 51arvotion or where shot or poisoned on +he street. We hope in the comin9 years, these animols will al b dopted. 50 Throughout 2020 - 2021, we olso diversified and worked with rescuers in PortU9al ond Cyprus who had cats waitin9 lo be adopled. These cou nlries faced less Covid re51riclions a nd anima15 could gain entry to the UK easier. These animals were also living in over crowded, basic conditions and ore now enjoying their lives os spoilt Bri+ish pets. We hod a few adopters take on fundraising projec+s which roised significan+ amounts and helped us cove r the cost of the odditionol boording fees for those onimols rescued du ri ng lockdown

Due lo the lock of flighis we a150 wor ked with a driver who drove oll the onotions we received on the 9round in +he UK out to Tu nisio. The boxe5 were f,Iled f,11 of col and dog food, dicalion, f lea and tick ireatments, blonke+s, wormers, toys, +rovel boxes ond a cat scra*chin9 Post. RANA'S FINANCIAL REVIEW Charity's policy on reserves.. The RANA board of Trustees would like to hold £10,000 in reserve funds 0$ bock LJP for emergency vei bill , bul curren+ly we are 51111 oiming lo pay off loan5 which were laken out when the chority wos first es+oblished. Investmenl Policy The RANA boord of iruslees have no plans for an investment policy lo be pul in place as we do no+ hold funds for inves+men+ purposes. Tru51ees responsibilifies for fhe financiol sla+emenfr. The Tru 5+ees ore responsible for prepari ng the Tru s+ees Report ond the f i noncial stoteme nts in occordance with the opplicable law and United Kingdom accounlin9 Stondords. The low applicoble lo charilies in England and Wales requires the +ru51ees to prepare financiol slalemenls for each finonciol yeor which give on occurote view of the occounts in regord to income and expenditure. The Iru51ee5 in preparing ihese account5 for the year ending 51h April 2021 have appl., d ihe following.. robus+ a nd full +ronsporenl system of OCCOLJ nting throug h the f inonciol yeo r. Observed the metrhods and p rincipals of ihe C harities SORP. Followed guidance issued by our independent auditor. Inveslmenl Policy The RANA board of iru51ees have no plans for on inveslment policy lo be pul in place a5 we do not hold funds for investment purposes.

DECLARATION The fruslees declore ihoi they have opproved the Irustee s report above Sig ned on behalf of the chority s trustees Sig natu re Full Nome: Michoelo Hutchinson Position.. Tru 51ee & Co-fou nder Dote. 25th January 2022

Charity Number: 1166028

Rescue Animals of North Africa

TRUSTEES’REPORT AND FINANCIAL STATEMENTS

For the year ended 5th April 2021

Rescue Animals of North Africa

CONTENTS

•	Trustees’ Report	Pages 2 & 6
•	Independent examiner’s report	Page 7
•	Statement of financial activities	Page 8
•	Balance Sheet	Page 9
•	Notes to the financial statements	Pages 10-12

Rescue Animals of North Africa

TRUSTEES’REPORT AND FINANCIAL STATEMENTS

For the year ended 5th April 2021

Legal and Administrative Details

Trustees’: Ms M Hutchinson Ms F Heath Ms S Farcas Charity Number: 1166028 Independent Examiner: Mr M Marshall FCCA Pi Accountancy 40a London Road Gloucester GL1 3NU Registered Office: 61 Bridge Street Kington HR5 3DJ

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES’ OF

Rescue Animals of North Africa

I report to the trustees on my examination of the accounts of the above charity for the year ended 5[th] April 2021.

Responsibilities and basis of the report

As the charity's trustees, 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 charities’ accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have certain concerns with regards to the amount of debt owed by the Trustee Ms F Heath, totalling £15,041, however, this was addressed in 2021/22 accounts by the trustees and has satisfied my review.

I have completed my examination and confirm no other material matters have come to my attention in connection with the examination to which attention should be drawn in this report in order to enable proper understanding of the accounts to be reached.

• the accounting records were kept in accordance with section 130 of the Charities Act; or

• the accounts did accord with the accounting records; or

• the accounts did comply with the applicable requirements concerning the form and content of accounts set out in the Charities 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.

Mr M Marshall FCCA Pi Accountancy

Pi Accountancy Pi Accountancy (Jan 30, 2023 10:36 GMT)

…………………………………

Rescue Animals of North Africa STATEMENT OF FINANCIAL ACTIVITIES for the year ended 5 April 2021

Income from: Donations and legacies 2 Grants Total Income Resources Expanded: Animal Costs 3 Charitable Activities 4 Total Resources Expanded Net income/(expenditure) and net movements in funds for year Reconciliation of Funds Total Funds Brought Forward at 06/04/20 Total Funds Carried Forward at 05/04/21	2021 Unrestricted Funds Restricted Funds Total £ £ £ 68,637 - 68,637 3,805 - 3,805 72,442 - 72,442 64,237 64,237 5,666 5,666 69,903 - 69,903 2,539 - 2,539 24,147 - 24,147 26,686 26,686	2020 Total £ 56,909 3,256
		60,165
		39,703 2,802
		42,505
		17,660 6,487
		24,147

Rescue Animals of North Africa Registered number: 1166028 Balance Sheet as at 5 April 2021

Notes Current assets Cash at bank and in hand PayPal Account Other Debtors 5 Creditors: amounts falling due within one year 6 Net current assets Total assets less current liabilities Capital and reserves Unrestricted Funds Shareholders' funds	8,528 10,092 15,041	2021 £ 26,686 26,686 26,686 26,686	3,174 11,352 15,236	2020 £
	33,661		29,762
	6,975		5,615
				24,147
				24,147
				24,147
				24,147

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

S. Farcas S. Farcas (Jan 27, 2023 22:09 GMT+1) Florence Heath (Jan 29, 2023 23:04 GMT) Ms Hutchinson S Farcas F Heath Trustees

Rescue Animals of North Africa Notes to the Accounts for the year ended 5 April 2021

1. Accounting Policies

Accounting Convention

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102 1A) in accordance with company law.

Incoming Resources

Donations and legacies are recognised as income when received except where any restrictions on expenditure demand that a proportion be carried forward as deferred income. The donations under Gift Aid are recognised when receivable. Grants and other incoming resources are the actual amounts received in the year.

Resources Expanded

Resources expanded are recognised on an accrual basis. They are allocated to activities based on actual usage. Staff support costs are allocated to the appropriate activity based on the relative amount of time spent on such activities. Premises and other costs are also allocated based on salary costs.

Cost of the activities of the charity’s objects comprise those costs incurred by the charity as a result of the delivery of service. Costs of raising funds are associated with attracting voluntary income. Governance costs comprise of costs incurred by the charity in meeting it constitutional and statutory requirements.

Funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds.

Rescue Animals of North Africa Notes to the Accounts for the year ended 5 April 2020

2. Income from donations & legacies Grants Donations 3. Resources Expanded Animal costs Boarding Vet and Lab Fees Pet Transport Other animal costs 4. Charitable activities Accountancy Fees Bank Charges Advertising General Insurance Currency Exchange rate Subscriptions Stationery & Postage Telephone, Fax & Internet	2021 2020 £ £ 3,805 3,256 68,637 56,909
	72,442 60,165
	£ £ 16,345 4,574 29,510 20,077 16,819 14,682 1,563 370
	64,237 39,703
	£ £ 1,200 1,200 - - 2,748 884 217 210 1,454 - - 305 47 203 - -
	5,666 2,802

5. Debtors less than one year Other Debtors 6. Creditors less than one year Accruals Other Creditors	2021 2020 £ £ 15,041 15,236 15,041 15,236 2021 2020 £ £ 3,750 2,250 3,225 3,065 6,975 5,315

6. Legal status of the charity

The charity is a company limited by guarantee and has no share capital.

7. Corporation Tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable activities.

8. Trustees Declaration

Between 2014 - 2018, in order to assist the Charity with early cash-flow difficulties, one of the RANA Trustees agreed to use their personal bank account to pay for a large number of charitable expenses, and also used their personal car for many charitable missions.

The Trustees agreed that these expenses could be reclaimed from the Charity in an orderly way once donations came in and the Trustees collectively considered the Charity to be on a financially secure footing.

During 2019-2021 a number of these charitable expenses were offset by arranging for personal expenses to be paid from the Charity to the Trustee in question. A number of these expenses have since been declared by the accountant as non-allowable expenses. The accountant has also advised that the attempt to offset in this way against the Trustee’s claims against the Charity was improper and impermissible. The Trustee in question is standing down at the conclusion of these accounts.

The remaining Trustees are satisfied that there was no deliberate intention to misuse charity finances and have implemented Charity Expense Guidance into their Governing Document going forward, to prevent any future misinterpretations.

The departing Trustee has agreed to repay the full amount of the non-allowable expenses and has agreed a deadline with the remaining Trustees for this to be repaid in full before the 28th February 2023.

Rescue Animals of North Africa 20/21 (2 of 3)

Final Audit Report

2023-01-30

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"Rescue Animals of North Africa 20/21 (2 of 3)" History

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