2022-03-31-accounts - Rabbit Welfare Fund

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Charity No. 1167093

RABBIT WELFARE FUND

TRUSTEES' REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

RABBIT WELFARE FUND TRUSTEES' REPORT & FINANCIAL STATEMENTS CONTENTS

	Page(s)
Charity Information	1
Trustees' Annual Report	2 - 11
Independent Examiners' Report	12
Statement Of Financial Activities	13
Summary Income And Expenditure Account	14
Balance Sheet	15
Notes To The Financial Statements	16 - 23
The following pages do not form part of the statutory accounts:
Detailed Statement Of Financial Activities	24 - 25

RABBIT WELFARE FUND CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2022

Charity No. 1167093

Registered Office

61 Bridge Street Kington HR5 3DJ

Trustees

Rachel Walters Emma Boyd Roslyn Lamb Alan Wilson

Accountants

Noakes Accounting Limited 66 South Street Taunton TA1 3AF

Independent Examiners

Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton TA1 2PX

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Introduction

The Trustees present their report with the financial statements of the charity for the year ended 31 March 2022.

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 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), as detailed in the accounting policies.

Administration

Rabbit Welfare Fund Registered Charity No. 1167093

Trustees

The following Trustees served during the year:

Rachel Walters Emma Boyd Roslyn Lamb Alan Wilson

Registered Office

61 Bridge Street Kington HR5 3DJ

Accountants

Noakes Accounting Limited 66 South Street Taunton TA1 3AF

Independent Examiners

Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton TA1 2PX

H&S Adviser

Mark Dron

Specialist Vet Adviser

Dr Richard Saunders

Structure, governance and management

Rabbit Welfare Fund (the "Charity") was registered as a Charitable Incorporated Organisation (CIO) on 16 May 2016, charity number 1167093.

All of the trustees currently in place are the first charity trustees, and hence have been in place since the Charity was registered. As stated in the governing document, these trustees will remain in place until they resign or are removed. Any additional trustees, of which there are currently none, shall have terms of three years.

The trustees are responsible for proper accounting records which 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 trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Rabbit Welfare Fund was formed when the sister membership organisation Rabbit Welfare Association & Fund, a limited by guarantee company (Company No. 10044925), was receiving donations to put towards improving rabbit welfare. The two organisations still share common goals and Rabbit Welfare Association & Fund ("RWAF") still raise donations on behalf of Rabbit Welfare Fund.

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Aims and objectives

These remain unchanged as:

TO ADVANCE THE EDUCATION OF THE PUBLIC IN THE CARE AND OWNERSHIP OF DOMESTIC RABBITS KEPT AS PETS IN BRITAIN AND TO FURTHER ADVANCE THE KNOWLEDGE OF RABBIT MEDICINE AMONGST THE UK VETERINARY PROFESSION.

TO CONDUCT OR PROMOTE THE CONDUCT OF RESEARCH AND PUBLISH THE USEFUL RESULTS OF SUCH RESEARCH INTO SPECIFIC HEALTH PROJECTS IN ORDER TO INCREASE UNDERSTANDING OF COMMON HEALTH PROBLEMS IN DOMESTIC RABBITS.

We have a brilliant and constantly updated website to offer the most contemporary and best practice advice to rabbit owners, as well as the messages that we put out on social media and in the press.

We have held online Continuing Professional Development (CPD) for Vets and Vet Nurses throughout this year and disseminated new information regarding vaccines and other developments via our website and to our vet mailing list via e- mail. We continue to run a telephone helpline 5 days a week, in which we provide advice to rabbit owners, and give similar advice via our e-mail service.

Achievements and performance for the year April 2021 to March 2022

Rabbit Friendly Vet list

We continue to assess and add rabbit friendly vet practices to our website We now have over 160 vet practices listed on our website, and 14 of them are Gold standard which means they have a Specialist vet there. This is a free service via our website which matches up rabbit owners with their nearest assessed rabbit friendly vet to ensure the best care possible is obtained.

Good practice codes for the website of rabbits

There have been codes of practice for other species, dogs and cats for example, for a number of years but as is often the way, rabbits were left behind. We are therefore delighted to have delivered the Good Practice Code for the Welfare of rabbits. This document contains codes of practices agreed between a number of stakeholders including the RWAF, the RSPCA and AGPAW (the All-Party Parliamentary Group for Animal Welfare). Each of the stakeholders will publish the document on their respective websites, which means the information will be widely available.

We have been working hard on this for a number of years and are very excited that the codes are now agreed and published. We are extremely grateful to AGPAW for giving it the final push. These codes were written by a working group of organisations all with a key stake in rabbit welfare, so it will be extremely influential. The next stage will be to have the codes adopted by DEFRA, so that they become statutory. The Good Practice Code for the Welfare of rabbits is available for download from our website.

Rabbit Welfare and Ethics Day – June 2021

In conjunction with The Webinar Vet, our Welfare and Ethics day took place on the 5th June.

A huge thank you to our wonderful and passionate Patron, Dr Emma Milne, for being a fantastic Chair and speaker. Of course thanks also to everyone that delivered a lecture for us, all of our speakers were truly fabulous and really brought home some of the many problems that companion rabbits face. We do hope that it has provoked some thought and not just triggered people into a defensive response, but will make people wonder what they can do to help improve welfare. We can all do something.

Emma rounds up the day for us, “In the morning, the fabulous Dr Richard Saunders covered the dreadful issue that is brachycephalics, and the profound impact on rabbits. Key messages included: Breed for health not looks – I couldn’t agree more, as you know! Then Dr Nadene Stapleton gave a superb and comprehensive talk on diet. Key messages: NEVER feed muesli mixes, NEVER feed human treats, these should be viewed as badly as cigarettes! Then it was me: rabbit showing has clear negative impacts of health and welfare and is unethical.

“Great talks from RSPCA (England & Wales), PDSA and The Rabbit Welfare Association and Fund in our second session. For those of you vets out there who want to make your practices more rabbit friendly, please check out the PDSA PetWise initiative and MOTs. They’re absolutely brilliant. “Shockingly we do not have (in England) codes of practice written for rabbits, something that RWAF and many other stakeholders are aiming to rectify.

“Rabbits are our ‘forgotten pets’, and shockingly only 20% of owners have heard of the 5 Welfare Needs, and more than half of owners don’t like one or more of their pet’s behaviour, all of which are completely normal for the animal! It seems we have a way to go.

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

“In the afternoon session, we heard from Dr Nicola Rooney at University of Bristol, Dan from Vet Compass at The Royal Veterinary College (RVC), Dr Naomi Harvey and me once more. Key messages from these talks and the day in general seem to be the we are still massively failing pet rabbits in lots of ways. Many don’t have suitable companions, the right diet or enough room, and when they do have room they don’t have anything to do in it.

“We need to think very carefully about whether rabbits are a species that should even be kept as a pet. They are certainly not suitable for children and possibly not even for many adults. Can we EVER give them what they would have in the wild? “They live a long time, have many complex welfare needs and are NOT a cheap, disposable pet.

“Studies show that flystrike, which is a terrible disease and totally preventable, is sadly, the number one cause of rabbit deaths – utterly shocking.

One of the message from our Welfare and Ethics day-(E Milne)

“If you have a sole house rabbit that is very friendly and companionable it may be because it simply doesn’t have a choice about who its best friend is. People encouraged to get another rabbit often find that their rabbit deserts them, but is also much happier and displays behaviours that the owner has never seen before because they are finally happy.

“Just having a companion for your rabbit isn’t enough. They need to be a compatible pair or they just live in fear and they need SPACE and enrichment in that space.

“They need long fibre, like hay and grass (not clippings) more than any other food.

“People find brachycephalic rabbits cute, so the trend is going the same way as dogs. It is catastrophic for rabbits and their teeth and brings many other issues too. We should not be breeding ANY lop-eared rabbits, and at the moment they account for more than half the rabbits in the UK. Extreme conformation is unacceptable in all species, including rabbits and has to stop. You need to know their needs and think LONG and HARD before getting them. And then probably decide against it. Sorry!

“RWAF and I wanted to do the topic proud, let’s hope that welfare improves as a result”. We were delighted with the turnout, as there were people attending from across the world.

On Wednesday 19th January 2022, Emma Milne, a Patron and supporter of the RWAF delivered a wonderful lecture to a whopping 1900 delegates, helping to spread the ethics and welfare messages of the RWAF. Delegates attended from around the world (in 53 countries to be exact!), and if you are yet to watch the webinar, it is available for 6 months, free of charge to both veterinary professionals and members of the public.

Visit www.thewebinarvet.com for more information. A special thank you to Emma from us at the RWAF for her help and support and delivering this webinar.

In fact, this is not the first free webinar that we have undertaken with the Webinar Vet. The RWAF has paid for other webinars, and offered them free of charge to help educate both the veterinary profession, and also owners, on rabbit health and welfare topics. Our ‘Rabbit reproductive disease and how to neuter’ was delivered by veterinary surgeon, Sophie Jenkins, and has had an amazing 1330 views to date. There are others planned for future dates, so check out the Webinar Vet details.

Brachycephalic rabbits

We pledged to end the use of brachycephalic rabbit images in our magazine and website, and not to allow adverts which feature them by the end of 2022. This is our published stance on it.

“Although there are a number of things we have, as a species, done to rabbits genetically, I don’t think any are as significant to their health and welfare as the development of brachycephalic (short faced), and lop (ears flopping down) breeds. And this isn’t just opinion, there is science behind it, although it’s also important to remember that rabbits are not small dogs, and their health problems are different from dogs with these features.

“Brachycephaly essentially means that the nose and mouth are less prominent, more flattened, changing the shape to a “cuter” one, but also affecting the anatomy of the head in several ways, none to the benefit of the rabbit. Whilst there is crowding of the back teeth, and a definite but not absolute link with incisor malocclusion (not all brachycephalic rabbits have the congenitally out of alignment incisors seen so dramatically in some cases), the main problem is the way the normal nasolacrimal duct, which carries tears from the eye to the nose, becomes tortuous and convoluted and more easily blocked. However, these rabbits aren’t thought to be significantly affected by the respiratory issues seen in dogs. They are already obligate nasal breathers, and so an overlong soft palate doesn’t really get in the way. The airway size does not seem decreased in such breeds, their nostrils remain normal, and so the effects are mainly regarding teeth and tear drainage, which can result in infections and blockages of the duct.

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

“Lop ears, likewise, cause slightly different issues than in dogs with long drooping ears. In the latter, ear infections, grass seeds and trauma are common. In rabbits, the lop nature of the ear creates a situation akin to taking a cardboard kitchen roll inner and folding it in half. The lumen, the hole down the centre, closes, and the sections of the tube separate. In rabbit ear terms, this narrows the ear canal, reducing air flow into the ear and making it more difficult for anything to drain from the ear. More significantly, the separation of the cartilage hoops that make up the ear allows any build-up of waxy material to push between them under the skin. This isn’t an abscess, or at least not initially, until it bursts and releases material into direct contact with the tissues. But the mass may grow and spread round the delicate structures of the head, and become impossible to remove, damaging soft tissue and bone alike, in the process.

Going forwards, the RWAF will seek to use images of up-eared and longer faced rabbits

“Our survey a few years ago demonstrated that only 27% of such masses were found solely or mainly in “up-eared” rabbits. “For these and other reasons, I firmly believe we need to breed back to an-up eared and longer faced, more wild type, rabbit.

“To this end, we will move to not using images of such breeds in Rabbiting On and the RWAF website other than to illustrate breed specific health and welfare issues. Although there are several issues in press which are too late to change, this policy will start as soon as possible.

“We may make the occasional, rare exception where an uncommon condition which is of significant concern to the membership can only be illustrated with such a rabbit, and we will still be featuring peoples pictures of such individuals where relevant”, Richard Saunders, RWAF Veterinary Adviser.

Animal Welfare Officer Report We have been very fortunate to be able to keep our Animal Welfare Officer Mark Dron again for the last 12 months. He is primarily investigating unlicenced rabbit sales on line but his work does involve visiting premises and reporting any unlicenced sellers and welfare concerns. The role Mark does for RWF brings a whole new dimension to our work and we are very grateful for his dedication and determination.

Executive Summary –

2021 has largely continued to be dominated by COVID-19 and the lockdowns and controls that came with it, that have impacted operations in all nations of the UK.

Despite this, intelligence efforts and enquiries have continued either remotely or in person (where legal provisions permitted), and these have paid off in a significant increase in detections and positive case disposals for the year ending December 2021.

Planned project work has started, with expanded monitoring of an array of platforms, and enhanced checks for other nations of the UK aside from ENGLAND.

Complaints to HQ have continued to rise, and while there has been a decrease of queries and complaints about licensing for entertainment, concerns about breeders have continued to come in with disturbing regularity. Headline figures are – New cases for 2021 – 480 versus 2020 – 355, an increase of 155.

Proactive cases in 2021 – 436 and Reactive Cases(Complaints and enquiries) – 44 versus Proactive cases in 2020 – 327 and reactive (complaint cases) – 27.

Cases in England 2021 - 284; Cases in Scotland – 8; Cases in Wales – 17; Cases in NI – 12 rest of the world – 6; Unknown - 158

Cases in 2021 concerned Animal Welfare, Animal Health, illegal hunting and poaching, Fraud, Drugs, Theft, Environmental Protection and Counterfeiting offences amongst others.

A disturbing trend has been monitored since the start of the Pandemic and this is a marked increase in “new” breeders advertising since March 2020, these currently account for 91 breeders across the regions of the UK. Licensed Site checks in 2021 – 34 (This is the first year of active recording and is lower due to the lockdown issues throughout 2021.)

2021 in statistics –

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

This represents and increase of 125 cases, and increase of over a 1/3rd in 12 months.

Geographical Spread –

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Nation / Location Breeder / Trader Figures
England 284
Wales 12
Scotland 8
Northern Ireland 12
Channel Islands 1
Hungary 1
Norway 2
Turkey 2
Unknown 158
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New Trader Phenomenon –

As outlined in my executive summary we have identified a disturbing trend of new breeders / traders appearing since the commencement of Lockdown “1” in March 2020, and this has shown no sign of being an isolated issue, with noticeable upticks in breeder appearances throughout the subsequent peaks and troughs of the following COVID peaks and lockdowns, all the way up to the current situation.

New breeder Stats – All of the UK – 91 These figures comprise – England – 74 Wales – 9 Scotland – 3 NI – 5

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Types of offence identified in 2021 –

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Type of Offence Number of cases
Animal Welfare Offences including Licensing 400
Animal Health including Avian Flu regs 2
Fraud 8
Excise Fraud 15
Channel Islands Animal Welfare Law(s) 1
Drugs 5
Environmental Protection 1
Other licensing 5
Food Safety 1
Hunting Act Offences 27
Theft 10
Pests Act 1954 1
Road Traffic Acts 10
Scrap metal offences 5
Maritime law offences 2
Product Counterfeiting and allied offences 6
Vehicle Theft 1
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*Some cases involved more than one type of offence so there are more offences than there are cases raised

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Case Outcomes in 2021 –

153 cases were closed with No Further Action possible.

39 cases were flagged for intelligence development and monitoring.

62 cases were flagged for carrying over in to 2022 due to the protracted nature of the enquiries involved.

Other case disposals –

The distribution of other case enquiries and referrals looks like this – Crimestoppers / Police – 31 League Against Cruel Sports Intelligence – 11 Other Enforcement Authorities – 3 HMRC – 39 RSPCA – 16 Local Authorities – 35 Sales Platform Compliance – 7 APHA – 4 Environment Agency – 1 DEFRA – 2 Total referrals made – 149

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Reactive vs Proactive Case Spread –

Of the cases identified and investigated in 2021 436 were proactive and 44 were reactive following up complaints and intelligence passed to RWAF Head Office by members of the public.

This is a significant change to 2020, when 327 cases were proactive and 28 cases were reactive.

Case Study one –

Following on from intelligence received in a complaint to Head Office, about Hare Coursing the RWAF were able to identify a male behind the activity in question; stupidly for him he had left tracks of his activities all over social media, and this included evidence of possession of firearms ad well as illegal hunting activities including Hare Coursing.

The individual in question was also involved in unlicensed dog breeding, of various hunting breeds, and had made several offers for illegally obtained animal steroids to assist in his activities.

This information was passed to the relevant authorities for further action, due to the number of possible offences involved several referral agencies were involved.

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Case Study Two –

During a routine intelligence sweep of one of our target sales platforms, an individual was identified in LONDON who was actively involved in the breeding of continental giant rabbits; strangely for a breeder this individual had placed his post code in one of his advertisements. By cross-referring the images of the rabbits in the individual’s garden against google maps overhead and street views of the postcode area, we were able to tie the address down to one of 3 likely houses. A visit confirmed the location and allowed us to make the necessary referrals to the local authority to have these activities properly assessed and investigated.

Conclusions –

This has been the third year in a row where we have seen an exponential increase in case numbers, some of this can be accounted for by more proactive hours devoted to animal welfare enquiries from the AW function of the charity, but similarly it can also be attributed to the phenomenon of steadily increasing breeder numbers, and wider-reach through different sales platforms.
New breeders have continued to appear consistently since Lockdown 1 in March 2020, and this phenomenon has not abated in to 2022, with new breeder figures continuing to rise.
There is an overlap between offences, with unlicensed breeder addresses often linked to other issues including excise fraud and theft.
The figures we have compiled are based on one officer working the equivalent of one day per week, and there are therefore resulting restrictions in how much can be achieved, it is therefore impossible to quantify true breeder numbers across all of the sales platforms available to buyers across the UK.

Mark Dron

Animal Welfare Investigations and Operations RWAF 23/01/2022

Financial review

The Rabbit Welfare Fund is relatively small charity and the majority of the income funds our campaigning and educational work.

Income had decreased from £107,040 to £93,444 during this period. However overheads had also decreased, leaving a net deficit of £2,606, compared with last year's surplus of £44,156. All of this deficit was covered from general funds. We continue to monitor our overheads and reserves to ensure that we are able to meet our obligations.

We are not large enough to have investments, other than money in our deposit bank account, so we do not have an investment policy or risk assessment in place for this. However as at 31 March 2022 our funds at the bank exceeded the £85,000 that would be covered by the Financial Services Compensation Scheme in full. In the year ahead we will need to consider the risk posed by this and how to mitigate it.

The risks that could affect the charity are, like all charities a drop in donations. With the current economic uncertainty, we have to bear this is mind. We have considered the risk this may cause us and have come to the conclusion that the risk is minimal because the majority of the donations we receive are small. We do not take financial risk.

Donations and legacies account for the majority of the income. We generate a significant amount donations from members of RWAF and any orders processed via our website shop.rabbitwelfare.co.uk.

We have more recently started to receive legacy payments too. This is because our charity is now 20 years old and becoming more well known, and we expect that this will continue.

We have a reserves policy in place, whereby we maintain 3 months of general unrestricted funds in our deposit account. This is to cover unforeseen drops in income. As at year end 31 March 2022 there was £79,654 of general unrestricted funds, which is far in excess of that required by the policy.

Plans for future periods

There has always been a rabbit welfare problem in the UK, but since Covid this has worsened. More breeders are appearing, and more pressure is being put on rescue centres to cope. Our work over the next 12 months is going to be focussing on raising awareness of this problem, encouraging the public to support rabbit rescue and not buy from breeders, and to continue to educate owners about how to properly care for their rabbits. We are also looking at a ‘neutering scheme’ where we will fund up to 100 rabbit neuters to help ease the financial burden on rabbit rescues.

RABBIT WELFARE FUND TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2022

Approval

This report was approved by the board of Trustees on 27 January 2023 and signed on its behalf by:

Rachel Walters

Trustee

RABBIT WELFARE FUND INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

Independent examiners report to the Trustees of Rabbit Welfare Fund

I report to the trustees on my examination of the accounts for Rabbit Welfare Fund (“the charity”) for the year ended 31 March 2022, set out on pages 13 - 23.

Responsibilities and basis of report

As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).

I report in respect of my examination of the charity’s 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 2011 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 charity as required by section 130 of the 2011 Act; or
the accounts do not comply with these records; or
the accounts do not comply with the applicable requirements concerning the form and content of the 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.

Michelle Ferris BSc (Hons) FCA DChA Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton TA1 2PX

27 January 2023

RABBIT WELFARE FUND STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
As Restated As Restated
Unrestricted Restricted Unrestricted Restricted As Restated
Funds Funds Total Funds Funds Funds Total Funds
2022 2022 2022 2021 2021 2021
Notes £ £ £ £ £ £
Income and endowments from:
Donations and legacies 4 57,231 1,922 59,153 86,007 (1,525) 84,482
Charitable activities 5 13,510 - 13,510 16,366 - 16,366
Investments 6 10 - 10 25 - 25
Other 7 20,771 - 20,771 6,167 - 6,167
Total 91,522 1,922 93,444 108,565 (1,525) 107,040
Expenditure on:
Raising funds 8 966 1,831 2,797 236 1,632 1,868
Charitable activities 9 20,785 - 20,785 24,756 - 24,756
Other 10 68,620 3,848 72,468 36,260 - 36,260
Total 90,371 5,679 96,050 61,252 1,632 62,884
Net income/(expenditure) 1,151 (3,757) (2,606) 47,313 (3,157) 44,156
Transfers between funds - - - - - -
Net movement in funds 1,151 (3,757) (2,606) 47,313 (3,157) 44,156
Reconciliation of funds:
Total funds brought forward 99,003 47,566 146,569 51,690 50,723 102,413
Total funds carried forward 16 100,154 43,809 143,963 99,003 47,566 146,569
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All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 16 to the financial statements.

RABBIT WELFARE FUND SUMMARY INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

----- Start of picture text -----
2022 2021
£ £
Income 93,434 107,015
Interest and investment income 10 25
Gross income for the year 93,444 107,040
Total expenditure for the year (96,050) (62,884)
Net (deficit)/surplus before tax for the year (2,606) 44,156
Net (deficit)/surplus for the year (2,606) 44,156
----- End of picture text -----

RABBIT WELFARE FUND BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2022

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Notes 2022 2021
£ £
Current assets
Debtors 14 38,506 56,491
Cash at bank and in hand 109,206 95,770
147,712 152,261
Liabilities
Creditors: amounts falling due within one year 15 (3,749) (5,692)
Net current assets 143,963 146,569
Total assets less current liabilities 143,963 146,569
Net assets excluding pension asset or liability 143,963 146,569
Net assets 143,963 146,569
The funds of the charity
Restricted funds
Restricted income funds 16 43,809 47,566
43,809 47,566
Unrestricted funds
General funds 16 79,654 91,003
Designated funds 16 20,500 8,000
100,154 99,003
Total funds 143,963 146,569
----- End of picture text -----

The financial statements were approved by the Board of Trustees on 27 January 2023 and signed on its behalf by:

Rachel Walters Trustee

RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Accounting basis

Change in basis of accounting or to previous periods

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted general funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Unrestricted designated These are unrestricted funds earmarked by the trustees for particular purposes. Restricted income funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Income Recognition of income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure are expenditure reported gross in the SoFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the charity has unconditional entitlement to the income. Tax reclaims on donations Income from tax reclaims is included in the SoFA at the same time as the and gifts gift/donation to which it relates. Donated services and These are only included in income (with an equivalent amount in expenditure) facilities where the benefit to the charity is reasonably quantifiable, measurable, and material. Volunteer help The value of any volunteer help is not included within the accounts. Investment income This is included within the accounts when receivable. Gains/(losses) on revaluation This includes any gain or loss resulting from revaluing investments to market of fixed assets value. Gains/(losses) on investment This includes any gain or loss of the sale of investments. assets Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT that cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising funds These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs. Expenditure on charitable These comprise the costs incurred by the charity in the delivery of its activities activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an accrual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Governance costs

Other expenditure

These include those costs associated with meeting the constitutional and statutory requirements of the charity, including any audit/independent examination fees, costs linked to the strategic management of the charity, together with a share of other administration costs.

These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprised cash at bank and on hand, demand deposits with banks and other shortterm highly liquid investments with original maturities of three months or less and bank overdrafts. In the Statement of Financial Position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the charity's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has as present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price. Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables, bank loans, loans from group companies and preference shares that are classified as debt, are initially recognised at transaction price. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

2 Charity information

Rabbit Welfare Fund is a charitable incorporated organisation (CIO) registered with the Charity Commission in England & Wales. The registered office address is 61 Bridge Street, Kington, HR5 3DJ.

RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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3 Restatement of comparative figures
3.1 Statement of financial activities
The Statement of Financial Activites in the prior year (2021) financial statements incorrectly categorised several items of expenditure. The following adjustments show how the allocation of
costs for 2021 have been restated so that they are comparable with the current year costs.
Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
Funds Funds Per 2021 As Funds Funds Prior Year Funds Funds Comparative
Per 2021 As Per 2021 As Previously Prior Year Prior Year Adjustment Comparative Comparative As Restated
Previously Previously Stated Adjustment Adjustment As Restated As Restated In 2022
Stated Stated In 2022 In 2022
£ £ £ £ £ £ £ £ £
Expenditure on raising funds:
Fundraising 236 - 236 - - - 236 - 236
Sponsor A Rescue - 1,632 1,632 - - - - 1,632 1,632
Total 236 1,632 1,868 - - - 236 1,632 1,868
Expenditure on charitable activities:
Educational leaflet sales 7,900 - 7,900 - - - 7,900 - 7,900
Advertising 4,390 - 4,390 - - - 4,390 - 4,390
Capone Fund - - - 8,668 - 8,668 8,668 - 8,668
Other Campaign Costs - - - 3,798 - 3,798 3,798 - 3,798
Total 12,290 - 12,290 12,466 - 12,466 24,756 - 24,756
Other expenditure:
Capone Fund 8,668 - 8,668 (8,668) - (8,668) - - -
Other Campaign Costs 3,798 - 3,798 (3,798) - (3,798) - - -
Other Expenditure - RWF Rescue Rabbits 5,938 - 5,938 - - - 5,938 - 5,938
Management and volunteer costs 11,003 - 11,003 - - - 11,003 - 11,003
Premises costs 3,062 - 3,062 - - - 3,062 - 3,062
General administrative costs 1,610 - 1,610 - - - 1,610 - 1,610
Legal and professional costs 14,647 - 14,647 - - - 14,647 - 14,647
Total 48,726 - 48,726 (12,466) - (12,466) 36,260 - 36,260
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RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4 Income from donations and legacies

Donations Fundraising Sponsor A Rescue Gift Aid 5 Income from charitable activities A Hutch Is Not Enough Educational leaflet sales Welfare Day Income	Unrestricted Funds 2022 £ 31,549 24,050 - 1,632 57,231 Unrestricted Funds 2022 £ 35 9,475 4,000 13,510	Restricted Funds 2022 £ - - 1,922 - 1,922 Restricted Funds 2022 £ - - - -	Total Funds 2022 £ 31,549 24,050 1,922 1,632 59,153 Total Funds 2022 £ 35 9,475 4,000 13,510	Unrestricted Funds 2021 £ 56,643 26,649 - 2,715 86,007 Unrestricted Funds 2021 £ 51 16,315 - 16,366	Restricted Funds 2021 £ (3,431) - 1,906 - (1,525) Restricted Funds 2021 £ - - - -	Total Funds 2021 £ 53,212 26,649 1,906 2,715 84,482 Total Funds 2021 £ 51 16,315 - 16,366

6 Income from investments Bank interest 7 Other income RWAF management fee income Other revenue 8 Expenditure on raising funds Fundraising Sponsor A Rescue Welfare Day Costs 9 Expenditure on charitable activities Educational leaflet sales Advertising Capone Fund Other Campaign Costs	Unrestricted Funds 2022 £ 10 10 Unrestricted Funds 2022 £ 20,771 - 20,771 Unrestricted Funds 2022 £ 216 - 750 966 Unrestricted Funds 2022 £ 2,145 8,737 8,083 1,820 20,785	Restricted Funds 2022 £ - - Restricted Funds 2022 £ - - - Restricted Funds 2022 £ - 1,831 - 1,831 Restricted Funds 2022 £ - - - - -	Total Funds 2022 £ 10 10 Total Funds 2022 £ 20,771 - 20,771 Total Funds 2022 £ 216 1,831 750 2,797 Total Funds 2022 £ 2,145 8,737 8,083 1,820 20,785	Unrestricted Funds 2021 £ 25 25 Unrestricted Funds 2021 £ 5,193 974 6,167 Unrestricted Funds 2021 £ 236 - - 236 As Restated Unrestricted Funds 2021 £ 7,900 4,390 8,668 3,798 24,756	Restricted Funds 2021 £ - - Restricted Funds 2021 £ - - - Restricted Funds 2021 £ - 1,632 - 1,632 As Restated Restricted Funds 2021 £ - - - - -	Total Funds 2021 £ 25 25 Total Funds 2021 £ 5,193 974 6,167 Total Funds 2021 £ 236 1,632 - 1,868 As Restated Total Funds 2021 £ 7,900 4,390 8,668 3,798 24,756

RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10 Other expenditure

Other Expenditure - RWF Rescue Rabbits Charitable Donations Management and volunteer costs Premises costs General administrative costs Interest payable and similar costs Legal and professional costs	Unrestricted Funds 2022 £ - 2,923 46,982 4,496 670 13 13,536 68,620	Restricted Funds 2022 £ 3,848 - - - - - - 3,848	Total Funds 2022 £ 3,848 2,923 46,982 4,496 670 13 13,536 72,468	As Restated Unrestricted Funds 2021 £ 5,938 - 11,003 3,062 1,610 - 14,647 36,260	As Restated Restricted Funds 2021 £ - - - - - - - -	As Restated Total Funds 2021 £ 5,938 - 11,003 3,062 1,610 - 14,647 36,260

Included within 'Legal and professional costs' is an expense for independent examination fees of £790 (2021: £840).

11 Staff numbers

The average number of employees during the year was as follows: 3 (2021: 1).

12 Staff costs, trustee remuneration and expenses

No employee received emoluments in excess of £60,000 (2021: None).

Rachel Walters (trustee) received payment for management services supplied to the charity during the year totalling £35,375, including benefits (2021: £8,328). However £17,072 of this was for management services supplied from the charity to RWAF and reimbursed by RWAF (2021: £4,486). Rachel was reimbursed travel expenses during the year totalling £300 (2021: £Nil). The total amount owing to Rachel Walters at 31 March 2022 was £312 (2021: £132).

Roslyn Lamb (trustee) received payment for administrative services supplied to the charity during the year totalling £5,837, including benefits (2021: £1,378). However £2,690 of this was for administrative services supplied from the charity to RWAF and reimbursed by RWAF (2021: £707). The total amount owing to Roslyn Lamb at 31 March 2022 was £312 (2021: £528).

Both of the trustees received their remuneration through the payroll of the charity with effect from 1 January 2021, with Rachel Walters previously receiving her remuneration as self-employed income. All of the payments made were permitted by the charity’s governing document.

13 Related party transactions

All of the four trustees of the charity also serve as the directors of Rabbit Welfare Association & Fund ("RWAF"), a company limited by guarantee, and have control over this entity.

The charity and RWAF share a 'lock-up' premises. During the year the charity received £Nil (2021: £974) in contributions towards rental costs from RWAF and paid £2,331 (2021: £1,166) in contributions towards rental costs to RWAF.

During the year RWAF incurred the following expenses on behalf of the charity which have been or are due to be reimbursed:

Vets fees, food and other rabbit welfare provisions	2022 £ 553 553	2021 £ 288 288

During the year the charity received donations from individual donors, collected by RWAF on its behalf. None of these donations would be considered outside the normal course of business. There were no restricted donations from RWAF itself, or any other related party.

The total amount owed to the charity by RWAF at 31 March 2022 was £19,074 (2021: £7,821).

RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14 Debtors

Trade debtors Accrued income and prepayments Other debtors editors: amounts falling due within one year Trade creditors Accruals Other taxes and social security Other creditors	2022 £ 2,000 17,430 19,076 38,506 2022 £ 240 2,885 - 624 3,749	2021 £ 4,000 44,670 7,821 56,491 2021 £ 1,350 2,785 896 661 5,692

15 Creditors: amounts falling due within one year

RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

16 Movement in funds

16.1 *Current year* *Restricted Income Funds:* Sponsor A Rescue Fund Benevolent Fund Total *Unrestricted Funds* *General Funds:* *Designated Funds:* Vet Specialist Adviser Fund Premises Fund Total *Total Funds* 16.2 *Prior year* *Restricted Income Funds:* Sponsor A Rescue Fund Benevolent Fund Total *Unrestricted Funds* *General Funds:* *Designated Funds:* Vet Specialist Adviser Fund Total *Total Funds*	At 1 April 2021 £ 997 46,569 47,566 91,003 8,000 - 8,000 146,569 At 1 April 2020 £ 723 50,000 50,723 43,690 8,000 8,000 102,413	Incoming resources £ 1,922 - 1,922 91,522 - - - 93,444 Incoming resources £ 1,906 (3,431) (1,525) 108,565 - - 107,040	Resources expended £ (1,831) (3,848) (5,679) (81,871) (8,500) - (8,500) (96,050) Resources expended £ (1,632) - (1,632) (52,752) (8,500) (8,500) (62,884)	Transfers £ - - - (21,000) 8,500 12,500 21,000 - Transfers £ - - - (8,500) 8,500 8,500 -	At 31 March 2022 £ 1,088 42,721 43,809 79,654 8,000 12,500 20,500 143,963 At 31 March 2021 £ 997 46,569 47,566 91,003 8,000 8,000 146,569

RABBIT WELFARE FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Purposes and restrictions in relation to the funds:

Revaluation reserves Represent the amount by which investments exceed their historical cost. Restricted funds: Sponsor A Rescue Fund Represents sponsorship donations which are split and used to support a number of rescue shelters.

Benevolent Fund Represents grants received to enable the medical care of rescued rabbits. The source of these funds during the 2019-20 and 2020-21 accounting years has been the Eilis Power legacy. Capone Fund Represents specific donations to fund our animal welfare officer. Designated funds: Vet Specialist Adviser Fund Represents funds set aside for the provision of specialist advice required by the charity in furtherance of its core aims and objectives. Premises Fund Represents funds set aside for unexpected premises and relocation costs.

17 Analysis of net assets between funds

17.1 Current year

Cash at bank and in hand Other net current assets/(liabilities) Total *ior year* Cash at bank and in hand Other net current assets/(liabilities) Total	Unrestricted Funds 2022 £ 65,397 34,757 100,154 Unrestricted Funds 2021 £ 90,015 8,988 99,003	Restricted Funds 2022 £ 43,809 - 43,809 Restricted Funds 2021 £ 5,755 41,811 47,566	Total Funds 2022 £ 109,206 34,757 143,963 Total Funds 2021 £ 95,770 50,799 146,569

17.2 Prior year

RABBIT WELFARE FUND DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

This page does not form part of the statutory accounts

Unrestricted Funds 2022 £ Income and endowments from: Donations and legacies Donations 31,549 Fundraising 24,050 Sponsor A Rescue - Gift Aid 1,632 57,231 Charitable activities A Hutch Is Not Enough 35 Educational leaflet sales 9,475 Welfare Day Income 4,000 13,510 Investments Bank interest 10 10 Other RWAF management fee income 20,771 Other revenue - 20,771 Total Income and endowments 91,522 Expenditure on: Raising funds Fundraising 216 Sponsor A Rescue - Welfare Day Costs 750 966 Charitable activities Educational leaflet sales 2,145 Advertising 8,737 Capone Fund 8,083 Other Campaign Costs 1,820 20,785 Other Other Expenditure - RWF Rescue Rabbits - Charitable Donations 2,923 2,923 Management and volunteer costs Wages & salaries 42,663 Employers' NI 3,619 Pensions 400 Travel & subsistence 300 Relocation expenses - 46,982	Restricted Funds 2022 £ - - 1,922 - 1,922 - - - - - - - - - 1,922 - 1,831 - 1,831 - - - - - 3,848 - 3,848 - - - - - -	Total Funds 2022 £ 31,549 24,050 1,922 1,632 59,153 35 9,475 4,000 13,510 10 10 20,771 - 20,771 93,444 216 1,831 750 2,797 2,145 8,737 8,083 1,820 20,785 3,848 2,923 6,771 42,663 3,619 400 300 - 46,982	As Restated Unrestricted Funds 2021 £ 56,643 26,649 - 2,715 86,007 51 16,315 - 16,366 25 25 5,193 974 6,167 108,565 236 - - 236 7,900 4,390 8,668 3,798 24,756 5,938 - 5,938 9,550 812 - 161 480 11,003	As Restated Restricted Funds 2021 £ (3,431) - 1,906 - (1,525) - - - - - - - - - (1,525) - 1,632 - 1,632 - - - - - - - - - - - - - -	As Restated Total Funds 2021 £ 53,212 26,649 1,906 2,715 84,482 51 16,315 - 16,366 25 25 5,193 974 6,167 107,040 236 1,632 - 1,868 7,900 4,390 8,668 3,798 24,756 5,938 - 5,938 9,550 812 - 161 480 11,003

RABBIT WELFARE FUND DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

This page does not form part of the statutory accounts

Premises costs Rent Rates Use of home Light & heat Cleaning General administrative costs Software costs Printing, postage & stationery Bank charges Interest payable and similar costs Other loan interest Legal and professional costs Accountancy fees Independent Examination fees Solicitors fees Other legal & professional fees Consultancy fees Total expenditure Net income/(expenditure) Transfers between funds Net movement in funds	3,333 - 624 29 510 4,496 469 181 20 670 13 13 1,200 790 8,500 1,826 1,220 13,536 90,371 1,151 - 1,151	- - - - - - - - - - - - - - - - - - 5,679 (3,757) - (3,757)	3,333 - 624 29 510 4,496 469 181 20 670 13 13 1,200 790 8,500 1,826 1,220 13,536 96,050 (2,606) - (2,606)	2,589 43 156 274 - 3,062 1,438 128 44 1,610 - - 1,330 840 8,500 3,977 - 14,647 61,252 47,313 - 47,313	- - - - - - - - - - - - - - - - - - 1,632 (3,157) - (3,157)	2,589 43 156 274 - 3,062 1,438 128 44 1,610 - - 1,330 840 8,500 3,977 - 14,647 62,884 44,156 - 44,156