Charfty rngi9tr4￿Qn number 1168239 Company r•gl$trallon xumb•r 0869830S (England and Wale81 WAR PAWS LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 WAR PAWS LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustèes Mr D C Matthews Dr H Svinos Ms S Baldwin S•cr*tsry Mi D C Malthews Charity number 1188239 Company numI￿r 08698305 prtncipal address 6 Wllingsworth Road Wednesbury West Midlands WSIO 7NJ Ro018t•red offl¢• 54 Queens Drive Crown Hill Llarttwil Fardre Pontyprid CF38 2NU Audltor LMH Accountants Limiled TIA Trevor Jonès & Co Old Bank Chambers 582-586 Kingsbury Road Erdirtgton Birmin9ham B24 9NO WAR PAWS LIMITED CONTENTS Page Tru51ee5' Trustees, reporl Independent audilols report 11- 12 Statement of finonc4al activities 13 Balance sheet 14.15 Noles lo the finanoal slatemgnls 16-24 ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **A word from the Trustees** Welcome to our annual report for the year ending 30 June 2022. Following the Covid-19 pandemic affecting our operations so badly in 2020/2021 we had been confident that this year would enable us to slowly recover and advance our mission in Iraq further, but it has been the most difficult year we have faced to date. War Paws was created to help animals that were suffering and provide education about animal welfare in countries affected by war and civil conflict but little did we know that in the space of just 12 months following the devastation of the Covid-19 Pandemic we would be not just working in post war Iraq but also Afghanistan that had fallen to the Taliban after 20 years of conflict and then the war in Ukraine and this stretched our resources enormously. Whilst we have worked around the clock to help in several countries the ongoing support of our donors and volunteers is what has made it possible for us to continue. Every time we have asked for help whether it by way of donating food and supplies or monetary donations our supporters have made it happen. Our supporters, volunteers and donors have walked every step of the last 12 months right by our side and we remain eternally grateful for this, without these amazing people walking our journey with us we would not be able to continue. We come into year 2022/2023 confident that we will be able to continue making a difference for animals that are suffering across the world and welcome continuing our journey with our supporters walking every step with us. ## **Mission Statement** War Paws mission is to advance animal welfare by relieving the pain and suffering of all animals, particularly in hostile environments and areas of civil conflict, but not limited to the provision of veterinary care and treatment. To educate and advise the public of the benefits of advancement of animal health and welfare. To prevent cruelty and abuse of animals. To protect animals (whether endangered or not) on an international level particularly in hostile environments and areas of civil conflict. ## **Trustee Statement** All trustees have read and understood the Charity Commission guidance with regards to public benefit and all work/projects carried out have been carried out in accordance with providing public benefit. ## **Grant Making** War Paws provides frequent grants to the shelter in Iraq to cover monthly running/operational expenses. With the start of the War in Ukraine early in February 2022 we have opened our Grant Program further and made several grants to organisations working in Ukraine and Afghanistan. Grants are subject to available funding and all grant recipients are required to provide a written report by the end of the grant term showing what the funding was used for. ________________________________________________________________________________________ - 1 - ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **Objectives and activities** A number of projects were undertaken in the year. All objectives have been met in the year. The following projects were undertaken: ## **Shelter Project in Iraq** Following the very turbulent year of July 2020 to June 2021 we came into the July 2021 to June 2022 year with much hope that we would be able to visit the shelter more frequently following the reduced restrictions on travel due to Covid-19 and we would be able to resume normal transport activity for the animals at the shelter that were waiting to be transported to the UK. In August 2022 we were able to visit the shelter for the first time in almost 2 years. Despite the incredible hardship of the previous 2 years because of Covid 19 we were pleased to find that the shelter had been able to help more animals than in any previous year and we were able to move around the city whilst observing Covid-19 restrictions that were still in place. During Covid-19 we found that many dogs were abandoned outside the shelter as people were simply unable to provide food and care for them, at the start of 2020 we were feeding and giving medical care to approximately 150 dogs, by 30 June 2022 this number had grown to over 400 dogs that live inside and on the immediate outside perimeter of the shelter and the numbers grow every day as more people become aware of the shelter. The biggest issue we faced in the ongoing issues surrounding Covid-19 was a huge increase in the cost of food and medications both in the UK and in Iraq, this was exacerbated by a decline in donations for the Iraq project. Our onsite clinic at the shelter had continued to operate albeit at a slower pace following the departure of our clinic assistant. In Oct 2021 we employed a new trainee vet who was trained under the guidance of Dr Majd and remotely based UK and US vets. Dr Raouf progressed quickly and within 6 months of starting his training he was proficient in spay/neuter procedures, anesthesia protocols and the day-to-day operations of the clinic. All of the dogs that lived inside the shelter were spayed/neutered and vaccinated by the time we employed Dr Raouf, so focus shifted to the spay/neuter and vaccination of the dogs that lived outside the shelter and between 01 July 2021 and 30 June 2022 the clinic spayed 167 female dogs and neutered 91 male dogs which had a huge impact in the amount of puppies being born in the local area of the shelter. We were also able to extend our TNR activities to include cats and spayed 41 female cats and neutered 25 male cats. With the constant arrival of new dogs in the local area the spay/neuter/vaccinate program will continue, and we will aim to continue provide spay and neuter services for feral cat colonies within the city. ________________________________________________________________________________________ - 2 - ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** In June 2022 we were delighted to have Dr Mo from Mayhew International join us in Erbil for a veterinary training visit. During the visit several complex surgeries were performed, and all of our donkeys received a health check. There are an estimated 300,000 dogs roaming the streets of Erbil alone and we hope to work with Mayhew International in the coming year to speak with local government about starting mass scale TNR programs in the region. In Dec 2021 we welcomed Oriana to the shelter team, initially to help a few days a week but later when our shelter manager, Renee, returned home to the US in Jan 22 Oriana stepped up as the shelter manager. Renee poured her heart and soul into caring for the animals of Iraq and continued this when she returned to the US and started work at her local animal shelter and we were heartbroken to receive the news that Renee had passed away in April 2022, she leaves behind her an incredible legacy, and we remember her for the phenomenal work that she did in Iraq. ________________________________________________________________________________________ - 3 - **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** Education Project in Iraq This year because of Covid-19 restrictions that were still in place we were only able to visit one school in Erbil to talk with the children about dogs and how to safely interact with them. The Kings School in Erbil welcome our team with great enthusiasm after they had spent a month promoting a food donation drive for the animals at the shelter. A huge amount of food was donated, and the kids were thrilled to be involved in the food donation drive and were incredibly receptive to Oriana and Renee when they attended the school to do a presentation of War Paws. We aim to visit more schools in the coming year and expand our education program for children. ## **Afghanistan – Kabul Project** On 15 August 2021 after watching the news for many weeks and hoping that the worst would not happen, Afghanistan fell to the control of the Taliban. Our rescue partner of many years, Kabul Small Animal Rescue, were in Kabul and had over 200 animals in their care. KSAR (Kabul Small Animal Rescue) had already spent the weeks prior to the fall of Afghanistan transporting many of the animals in their care to the US but progress had been slow due to a lack of funding. War Paws immediately contacted KSAR to offer assistance and support and with the help of many volunteers and other rescues based all over the world a plan to charter a cargo plane was born. Fundraising began and due to the sheer magnitude of what had happened in Afghanistan we saw a huge increase in grant funding and donations specifically for this project. Within a week of Afghanistan falling the entire KSAR team of staff and animals found themselves outside Kabul International Airport fighting to gain access so that we could book a charter. Charlotte and the dogs made it inside the airport very quickly but sadly most of the KSAR staff and the cats did not. Many plans were made to obtain access for the staff and the cats to no avail, many cargo planes were booked and fell through at the last minute due to the US Military refusing the give the relevant landing permits. On 30[th] August 2021we had managed to get landing permission but it came too late, and the US military refused to allow KSAR to leave the airport with all of the dogs and took them and released over 150 dogs into the grounds of the airport and Charlotte was forced to make the decision between getting on the last military flight to leave Kabul or to leave the airport. She chose to leave the airport with a small sickly puppy under her arm, she decided to stay and try to fix the massive wrong that had happened. In the following months War Paws continued to support KSAR, plans were made to get access to the airport to try and recover the dogs that had been released, many were caught over the following months, but many did not make it. Fundraising continued so that we were able to support the ever-increasing costs of operating in a country where the economy had collapsed and ________________________________________________________________________________________ - 4 - ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** thankfully by January 2022 enough funding had been raised not only to keep all the staff and animals safe through the harsh winter but also to charter a cargo plane big enough to accommodate almost 300 cats and dogs and take them to Canada. Finally, after a few weeks living on tenterhooks a Russian IL76 landed in Kabul and was loaded with a precious cargo of 286 cats and dogs heading for a new life in Canada. This was only possible because of the awe- inspiring efforts of our donors and supporters and the amazing coalition of rescues including SPCA International, Thank Dog I am Home, No Dogs Left Behind, Raincoast Rescue and many others worked together from across the world to make it happen. Following the evacuation of 286 animals KSAR decided to stay on in Kabul and provide care for the animals that had not been able to travel and many animals that were in need on the streets of Kabul. Their incredible work continues. In April 2022 War Paws was able to visit KSAR in Kabul and see your donations at work. Louise was welcomed to Kabul by the incredible team at KSAR and was able to deliver much needed supplies and veterinary training alongside Dr Susan Chadima and Dr Caroline Musrandoga. It was a truly humbling experience to see this amazing team of people all working together for the health and welfare of the animals of Afghanistan under the most trying of circumstances. Thanks to the unprecedented support we received following the fall of Afghanistan we were also able to provide grant funding not only to KSAR but also to PARSA in Afghanistan to assist them to feed the dogs in their huge compound in Kabul in the initial months after Afghanistan fell. During Louise’s visit to Kabul she was able to visit PARSA and see the amazing work they do with the dogs in the compound and it was particularly poignant when she was able to reunite with Panda Boy who she had rescued back in 2013 when living in Afghanistan and to find that despite age catching up with him he was in great health and has a much loved life of a family pet with the PARSA team. ________________________________________________________________________________________ - 5 - ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **Ukraine/Romania Project** Whilst still trying to recover from the horrors that unfolded in Afghanistan, Russia declared war against Ukraine on 20 February 2022 bringing to an end many weeks of hope that it would not happen. War Paws immediately teamed up with UK charity, Dogbus and animal advocate group, Breaking the Chains to do what we could to help. The Breaking the Chains team headed out to Ukraine with a transit van loaded with food and supplies and War Paws and Dogbus started collecting food and supplies and arranging transport to Ukraine and fundraising to assist with the costs of the evacuation of hundreds of animals and support of shelters who were unable to evacuate. Between March and June 2022 over 70 tons of food was collected and delivered directly to Ukraine/Romania, initially on transit vans driven by volunteers but later we were able to arrange 2 lorries with 20 tons of food each to be taken into Ukraine. In April 2022 the UK placed an arbitrary ban on dogs coming to the UK from Ukraine, Romania, Poland and Belarus so War Paws and Dogbus took on responsibility for 99 dogs that had been evacuated from Ukraine by Breaking the Chains and took on a shelter in Romania that could house the dogs whilst we waited for the ban to be lifted. Sadly, the, the Chairperson of Dogbus passed away unexpectedly in June 2022 and Dogbus were unable to continue so War Paws assumed full responsibility for the 99 dogs that were at the shelter in Romania and we will continue to care for the dogs whilst we search for perfect homes for them in the coming year. ________________________________________________________________________________________ - 6 - ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** At the end of June 2022 War Paws visited the shelter in Romania and it became very obvious that whilst the accommodations were suitable for short term use they would not be suitable for the long term whilst we waited for the ban to be lifted. We made plans to upgrade the shelter to include 3 quarantine cabins, new roofs being put onto the kennels, new slabbed floors being put down in the kennels and new brick-built houses inside the kennels as well as the sectioning off some areas that could be used as play areas and the work continues into the 2022/2023 year. As well as our work with the Ukrainian dogs at the shelter War Paws was also able to provide grant funding to Breaking the Chains to build a shelter in Ukraine thanks to a successful fundraising auction by a group of kind donors and grant funding was provided to small independent orgs to assist with veterinary care and food costs for the animals in their care across Ukraine. We were fortunate that we were able to also host several volunteers at the shelter in Romania throughout the summer months which eased the pressure enormously thanks to the incredible hard work and long hours that were put in by these volunteers, the dogs benefitted massively from the interaction with people and being taught how to walk on leashes and play. We hope to continue with a viable volunteer program in Romania in the coming year. Fundraising for our Ukrainian dogs in Romania and other animals still inside Ukraine will continue into the next year. We hope to be able to start the process of rehoming our dogs at the shelter in the coming year and to continue providing micro grants to small independent organisations operating within Ukraine. ________________________________________________________________________________________ - 7 - ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **Donkey and Equine Program** Whilst our program for injured and abandoned donkeys and horses is still in its infancy it continues to grow. During this year we were able to raise enough funding to build a new sanctuary facility for our donkeys. The new facility is located on a farm on the outskirts of the city and has large fenced in sand schools and a large stable area. We have been able to provide toys and grooming equipment for the donkeys as well as shipping in various food supplements and treats thanks to the ongoing support of our donors. Our donkeys love their new sanctuary and have become accustomed to being spoiled by their care givers, they enjoy a life that is a million years away from the life of servitude and torture they endured before we found them, and we will strive to ensure that they all live their best life at the sanctuary. This year we said goodbye to 2 of our donkeys, they were both elderly donkeys who had first come to us with awful injuries to their feet that we were initially able to manage. We take comfort that we were able to make the final years of their lives a time where they were loved, had plenty of food and were kept free of pain thanks to the care of our vet team. Euthanasia is never an easy decision and not a decision we make lightly but as the only organisation in the region that can provide human euthanasia services for donkeys and equines, we have had a busy year regarding this with regular calls to badly injured donkeys and horses that we were unable to treat humanely thus leaving humane euthanasia as our only option. We will continue to promote the humane treatment of equines in the region and offer humane euthanasia services for the equines that are too badly injured to be able to treat. _______________________________________________________________________________________ - 8 - ## **WAR PAWS LIMITED** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** ## **FOR THE YEAR ENDED 30 JUNE 2022** ## **Supply Project** The supply project extended to both Ukraine and Afghanistan as well as Iraq this year. We were able to supply and travel to Afghanistan with approx. 600kg of medical supplies, over 70 tons of food and other supplies was sent to Ukraine and over 8 tons of food and supplies was shipped to the shelter in Iraq. The support we have seen in donated food and supplies has been nothing short of a miracle and we remain in gratitude of our incredible supporters who made this possible. ## **Soldier and Companion Animal Rescue and Rehoming Project** 2021/2022 saw us being able to continue with our Soldier and Companion Animal Rescue and Rehoming program. We were finally able to bring Rick and Morty home from DRC in February 2022 and March 2022 we were able to transport Bowie, Saluki Sue, Nala and our amazing girl Lolly to the UK for rehoming and we were able to reunite Ghost of Syria with his dad in the UK and Bella of Basra was also reunited with her dad in the UK. The program of rehoming and reuniting rescued animals with their owners continues but has slowed considerably due to the increased costs following Covid 19. **Achievements and performance** We have achieved all of our objectives this year. ## **Volunteers and Supporters** War Paws recognises that the impact of our growing network of volunteers and supporters has on our ability to operate. Without our network of volunteers and supporters we simply would not be able to carry on. Volunteers and supporters are an integral part of our mission and because of the unwavering commitment of our supporters we were able to raise unprecedented amounts of donations and grant funding which has made a world of difference to animals in need. Whilst we have been able to host volunteers at the shelter in Romania we were not able to resume our volunteer program in Iraq due to the restrictions on travel to the region that were still in place and the increased costs involved with travel, we hope to resume normally in the coming year. ## **Financial review** It is the policy of the charity that unrestricted funds which have not been designated for specific use should be maintained at a level equivalent to between three to six month’s expenditure. This level of reserves has been maintained throughout the year. ## **Structure, governance and management** The charity is a company limited by guarantee. The trustees, who are also the directors for the purposes of company law, and who served during the year and up to the date of signature of the financial statements were: Mr D C Matthews Dr H Svinos Ms S Baldwin None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. ________________________________________________________________________________________ - 9 - WAR PAWS LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30 JUNE 2022 Ststem¢nt of trustees. r¢S￿nSIbl￿tI¢S The tfugtees, vtho are also the directors of War Pa%Ys Limited for the PUTpose of company law, are responsibl• for preparing the Trustees, Report and the financial ststements in accordance wth appliCa￿e law and United Klngdom AccountirrfJ Standards (United Kingdom Genernlty Arwted Ac£wnting Practice). Company Law requires the trustees to prepare financkal stslements for each finanaal y•af Ithich give a true and fair view of the stste of affairs of the thanty and of the incoming reWUr￿ and appIl￿tion of resources. including the ￿n￿rne and expenditure, of the charitable company for that year. In preparing these financial statements. the trustees are required to.. - select Suitsble accounting poli￿e8 and then apply them c¢)n8islenUy: - ob8ervè thè mthods and pnnciples in the chankn.es SORP,. - make judgements and ests'mates that are reasonable and Prud￿t.. - stsle whelher applicable UK Ae¢ounting Standards ha￿ foll¢x*d. $ut4'ect lo any material d&partLtr88 discI￿ad and expl•in•d in the financial statements: arml - pfepare the Inanclal Stslements on the going corKem basis unle88 It Is inapproprlate to pre8um• that the charfty 11 conts'nue in operats'on. Ttte trustee8 ore responsible for keeping èdeouate accounting records that disc4ose vlth reasonable 8ecur8cy at any lime the flnancial po8ibon of the charity and enable them to ensure that the financi81 stslemenls comply with the Companie$ Act 20C6. They a￿ also feSF<>nsl￿e lor safeguarding the assets of th• charity and hence for taking r•a$onable Steps for the prevention and deleth'on of fraud and other irregularibes. Audhor In ac¢ordance wlth the company's articles, a resolution proposing that LMH Accountsnts Limited TIA Trevor Jones & Co ￿ reappoinled a$ audrtor of th¢ company *ill be w at a Genèral Meebng. The trustees, report was apwoved by the Board of Tru8tee8. Tru$tv 10- WAR PAWS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WAR PAWS LIMITED Opinion We have audited the financial slalemenls of War Paws Limited {the'd)arttyJ for the year ended 30 June 2022 whY¢h cornprise the statement of financial activities, the balance sheet and notes to the finanaal stateM￿t$, including significant accounting poliaes. The finane4al reporting frarnework thal has been applied in their preparal*on Is applicable law and Uniled lfjngdom Accounting Standards. induding Finanoal Reporting Standard 102 The Financi&l Reportffng standa￿ applicable in the UK and Republic of Imland (Uniied Kingdom General￿ Accepted Accounting Practice). In our opinion, the financial slatements.. give a Ime and fair view of the slate ol the charitable companvs affairs as a130 June 2022 and of its incoming resouTces and application of Tesovrces. for the year then ended.. have been properly prepared in accor(Jance wrth Unrted Kingdom Generally Accepted Accounting Practi￿,. and ave been prepared in ac￿rdanCe with the requiremenls of the Companies Art 2006. Basis for opinion Vve conducted our audit in accordance with Inlemalional Standards on Auditing (UK) {ISAs (UK)) and applicablè law. Our responsibilities under those standards are lurthe¥ deS￿be￿ in the Auditorfs Trsponsibilities for the a(￿11 ol the fjnap)cial stètgments se¢tion of our report. We are independenl of the tharity in accordance with the ethical ieqyirements that are relevant to our audil of the finanaal statements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in a¢cordan¢e with these reqijirements. We belleve that the audit evid$n¢e we have obtained is suffiuent and appiopriate to provide a basis for oui opinion. Con¢lu$ions relating to going concern In auditing the fin3n¢ial statements. we have ¢onduded th* Ihe Iruslees. use ()f the going ¢oncem basis ol accounting in the prèparation ol the financial slatemènts is appropriatè. Based on the work we have perfornied, we have not idenlified any material uncertainties ￿lating lo events or conditions that, indtvidually or colle¢tivety. may cast significant doubt on the charity's abilty to continue as a going concem for a period of al least tsvelve months from when the financial statements are authorised for issue. Our rèsponsibilities and the responsibilitses of the trustees wth Tespect to going concem a￿ dewibed in the relevant sèctions of this report. Other information The other information comprises the infomalion induded in Ihe annual report other than the finarrial 51alernents and our auditorfs report thereon. The tnjstees are responsible for the other information contained wrthin the annual report. Our opinion on the financial stalements does not cover the other information and we do not express any form of assuiance conclusion therèon. Our responsibility is to read (he olher infoFrrialion and. in doin9 so, consider whelher the other information 15 materially inconsistent wth the finanaal slaternents OT our kntswledge obtained in the course of the audr(, or otheTwise appears lo be matèrially misstated. If we identify such maleTk41 in¢onsistencies or apparent material misstatements. we are required to detennine whether this gives rise to a maleipl rnisslatemènt in the financial statements themselves. If, based on the wowk we have perfomed, we cOnd￿de that there is a material misslalemenl of this other infomiatts)n, we are required lo report that fad. We have nothing to report in this regard. Matters on which we are required to report by exception We have nolhing to report in respect of the following matters in rèlatron to which the Char[t￿5 (Accounts and Reports) RegulalTrons 2008 require us to report to you rf. In our opinion. the inforrnation given in the finanryal statements is incon&stent in any material respect with the ttu$tees' report., or suffitient accounting records have not been kept,. or the financial statements are not in agreement wtth the accounting records., or we have not received all the information and explanalions we require for our audit. WAR PAWS LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WAR PAWS LIMITED Responsibilltles of truatee3 AS explained mor8 fvlly in the slalement of trustees, re8ponsibililie5. the trustees, who ore also the ￿1￿CtOrS of the charity lor the purpose of cornpany law, are rèsponsible for the preparation of the finan¢ial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the trustee8 determine 15 necessary to enable the preparation of financial $lalemen15 that are free from materi81 misslalemtrnl. whether due lo fraud OT error. In preparing the financial 81alernents, the trustees are responsible for a53essing the charity's ability to continue as a going con¢em. disclosing. as applicable, mallers related to going concern and using the going concern basis ol a¢¢ounling unless the Iruslees eithér intend lo liquidate the charitable company or to cea$e operations, or have no realistic alternative bul lo do so. AudltorfJ rnspon8ibilitle8 for the oudlt of the flnanclal statements We have been appointed as auditor under Section 144 01 the Charities Act 2011 and report in accord8ncg with the Act and relevant r&gulalions made OT having effect Ihereunder. Our oblecllves are lo obtain reasonable 8s$urance about whelher the financial $18lemenls as a Who￿ arè frèe from material misstat¢menl. whether due lo fraud or error. and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level tsf assurance bul 13 not a guarantee that an audit conducted in accordance with ISAS IUKI will alway5 delecl a material misslalemenl when it exists. misslalemen15 can arise from fraud or error and are considered malerlal if, individualty or in the aggregate, they could reasonably be expected lo Influence the economic deciBion5 01 users taken on the basis of these financial slalemenls. Thg gxlenl lo which our procedures are capable of delecllng Irregularille8. including fraud, Is detailed below. A further description ol our responsibilities is available on the Finandal Reportin9 Council's websila al.. http5'.11 www.Ir¢.org.ukl8udilorsre8ponsibililies. Th1$ description fom)s part of our 8udilorfs report. Usg of our rtrport This report is made 501ely lo the ¢harily'8 Iru810tr8, as a body, in accordance wilh part 4 01 the Char￿189 IAccounl$ and Reportsl Regulations 2008. Our audit work has been undertaken so that we might slate lo the Charity's Iru8lee$ those mallers we are requlred lo stale lo them in an 8udilorf$ report and for no other purpose. To thè lullesl extent permilled by law, we do not accept or assume responsibility lo anyonts other than Ihg ¢harily and the tharity's tru$leg$ as a body. IOT our audit work. for this report, or lor the opinions we have formèd. stephen Lewl8 Isgnlor Statutory Audltorl Co Charttred Ac¢ount4nts Statutory Audltor Old Bank Chambers 582.586 Kingsbury Road Erdinglon Birmingham 824 9ND LMH Accountants Limited TIA Trevor Jones & Co is eligible lor appoir)Imenl as auditor of the charity by virtue o15ts ellgibility for appoinlmont as audilor ol a company under section 1212 of Ihts Companies Ad 2008. 12 WAR PAWS LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2022 Unrn$tslctod Restricted funds fvnds 2022 2022 Totsl Unrestricted Reslrfct•d fund5 funds 2021 2021 Totsl 2022 2021 Not•8 Donations and legacies Charitable activities Other trading aclivilie8 Investments 356.423 4,369 12,327 97 1.117.338 1,473,761 4,369 12.327 97 111.654 1.816 3,496 14 19.226 130,880 1,816 3.496 14 Total In¢omo 373,218 1,117.338 1,490.554 116,980 19,226 138,206 Raising funds 33 33 Charitoble activities 251,gX 1,007,530 1,259,436 119.112 28,808 145,920 Total 0x￿ndI￿r* 251.906 1.007.530 1.259.436 119,145 28.808 145,953 N•t Incom•ll•xp•ndbtur•l for the yèarl N•t movem•nt In fund• 121.310 109.806 231,118 12,1651 17,5821 19,7471 Fund balan¢88 al 1 July 2021 33,917 7.582 41.499 36,082 15.164 51,248 Fund balanc•8 at 30 Jun• 2022 1$5.227 117,390 272,617 33.917 7,582 41.499 The statement of finanaal activities includes all gains and Iovde8 recognised in the yeaf. All ineome and expendilure derive from ￿ntinUIng acliwbe¥. The statgmenl ol financial acitvities also complies with the requirements lor an income and expenditure account untjer the Companies A¢1 2&J6. 13- WAR PAWS LIMITED BALANCE SHEET AS AT 30 JUNE 2022 2022 2021 Notss Fixed a$$èts Tangible assèts 11 Is.000 7,582 Current assets Stocks Debtors Cash at bank and in hand 12 13 1,063 30,898 241.458 1.048 2,182 51,037 273,417 54,267 Creditors: amounts falllng duè within one year 15 13,8001 120.350) Nel current assets 269,817 33,917 Total ass*ts1os$ ¢urr¢nt liabilitio5 284,617 41,499 Credltor5: amounts falllny due aft¥r mor• than on• y¥ar 16 (12,0001 N¢t a¥$•ts 272.617 41,499 Income funds Reslficted funds Unrestricted furids 117,390 155,227 7,582 33,917 272,617 41,499 14 WAR PAWS LIMITED BALANCE SHEEf {CONTINUED) AS AT30 JUNE 2022 The ￿MpanY is entitled to the eX￿ptiOn from the audit requirement contained in section 477 of the Companies Act 2006, for the year ￿￿ed 30 Jur* 2022. dthough an aud5t ha5 been camod out urthr secb'on 144 of the Charities Act2011. The dirfjctor ad(novledges her T8¥￿￿ljI￿￿eS for c¢ynthng v•th ts Tequiremenls ofthe CIMnpanies Act 2006 with re$ped lo accoLtntiry records and the preparakn of finanaal statements. The m*nbers have not required the company lo obtan an a￿￿1 ol its finarKHI statemenls under the requirements ofthe CompaniesAcl 2006. for the yw in questw in acwdance w7th section 476. These financial stslements have been prep¥ed in accordance with the PrO￿'SFonS appliCa￿e to tompanFes subpct to the smal ¢￿PaNeS regme. The finanaal statements were approv•d by the Trustee5 ￿ ... Tn￿tre Company rnglstratlon number 0869830S 15- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Ac¢ounting policies Charlty Information War Paws Limited is a private Company limited by guarantee incorptsraled in England and Wales. The registered offi¢8 is 54 Queens Drive, Crown Hill. Llantwil Fa¥dre. Pontypridd. CF38 2NU. 1.1 ACCOUn￿ng conv•ntlon The financial statements have been p￿pared in aceordance wtth the tharitys governing document, the Companies Act 20C6. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of lieland" I'FRS 102.1 and the Charities SORP "Ac£JJunting and Repo￿.ng by Charrties.. Statement ol Recommènded Practice applicable to charilies preparing their accounls in accordanc8 with the Financial Reporting Standard applicable in the UK and Republ￿ of Ireland IFRS 102)" leffo¢b"vo l January 20191. The charity 18 a Public Benefrt Entity as defined by FRS 102. Tho charty has taken advartlage of the provisitins in the SORP for charities not to Prepare a stat￿nent ol C8$h Flows. The finantyhl statemen15 are prepared in sleding. which 1$ th• functional C￿￿8n¢Y of the tharity. Monetary amounts in Ih85e finanrial slalemgnt$ are rounded to th& nearest £. The financial sl8lemenls have been Prepared under the hislorical cost convention The principal accounting pdiues adopted are set oul below. 1.2 Golng ¢on¢•rn Al the lime of appromng the financial slatemenls. the Iruslees have a feasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable lulure. Thus the tr￿le83 continue to adopt th& going ￿ncern basis ol accounting in prèparing the finanCA￿ statements. 1.3 Charbtabl• fund$ Unrestricted fund$ are available for use al the discretion of the trustees in furthèranee tsl their charitable objectives. Reslrieted lunds a￿ subject lo specffic o)nditions by donors a$ to hu4¥ they may be used. The purptsses and uses ol thè re51rided lund$ a￿ sel oul in the nol&s lo the finanaal siat8ments. IA In¢om• In¢omo is recognised when Ihe charty 4$ lègalty entitled to il after any performance conditions havg been mel. the amounts can be measured ￿lIablY. and Il is probable that income will be foceived. Cash donations are recognised on receipl. Other donations are recognised once the charrty has been notif￿d of Ihe donation, unle$s perfomiance conditions require deferral of the amount. Intr)me lax recoverable in relation to tjonalions receive<1 undei Gift Ai¢J or deeds of covenant is reryjgnised at the time tsf the donation. Le93¢ies a￿ re¢ogniged on receipt or othe￿iSe rf the charity has been notified of an impending dslribullon, the amount is known, and relxipl is expeded. If the amounl 1$ nol known, tho legacy 16 Irealod as a contingent a$s¢l. 16- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 30 JUNE 2022 Accountlny poli¢l¢$ IContinu•dl 1.5 Expènditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefrt to a third party, il is probable that a transfer of economic benefits will be required in selllement, and Ihe amount of Ihts obligation can be measured reliably. Expenditure is classnlèd by aclivty. The costs of each aclivity are made up of the total of dir&t cts$15 and shared costs, including support cos15 involved in undertaking each acts"vity. Dire￿ costs 8ttributsble lo a single activity ai& allocated direct￿ lo that aclivity. Shared costs which ¢onlribule lo more than one activity and support costs which are not attributable to a single activity are apportioned belween Ih05e 8Ctivrties on a ba31$ coris151enl with the use of resokjrces. Central staff ¢osls are allocated on the basis of lirne spent. and depreciation charges ar& allocated on the portion of the asset's use. 1.6 Tangible flxed assets Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation. nel of depreaation and any impairment ltssses. Depreciation is recognised so as lo wrrte off the cost or valualitsn of a5se13 less their residual values over their uselul lives on the following bases.. Plant and equipment Motor vehides 330A Slraighl line 20¢/o Slraighl line The gain orlogs arising tsn thè disposal of an asset is delemined as the differencè betwèen the sale proceeds and the carrying value of the asset, and is recognised in the statement ol financial activities. 1.7 Smpalm)ent of fix•d a$$¢ts At each reportin9 end date, the charity reviews the carrying amounts ol ils tangible assets to detemiine whethor there is any indication Ih31 those assets have stjffered an tmpairmenl loss. If any such indution exist5, the recoverable amount of the asset 18 eslim3ted in order lo determine th8 extent of the impaim)ent loss lif any). 1.8 Stock• Stocks are slated at thè lower of cost and estimaled selling price less costs lo complete and sell. C051 compnses direct m8leri81s and. where #ppli¢8ble. direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and oosl. Net realisable value is the estimated selling price less all estirnated costs of completion and costs lo be incurred in marketing, selling and distribution. 1.9 Cash and cash equlvalents Cash and cash equivalents include cash in hand, dep05rt5 held at Call with banks. other short-temi liquid investments with original malurities of three months or less, and bank overdrafts. 8ank overdraft5 are shown within borrowings in current liabilities. 17- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 30 JUNE 2022 Ac¢ountlng pollclgs IContlnu¢dl 1.10 Financlal Initrumgnts The charity has ale¢ted lo apply the provisions ol Section 11 'B8si¢ FSnancial Instruments, and Section 12 'Olher Financi81 Instruments Issues, of FRS 102 to all of 113 financial instruments. Financial instrum¢nls are r$¢ognised the charity's balance sheel when the charlty becomes party lo thè contractual provislons of the inslrumenl. Financial 8s$èls and liabilities are offset, with Ihe nel amounts prgsenlèd in the fin8nry81 stalemenls, when there is a legally enforceable right lo set off the rg¢ognised amounts and there is an Intention Its settle on a nel basis or to realise thg ass¢1 and sellle the liability simullan?ous1y. Baslc Iln*nclal assets Basic financial assets, which include debtor5 and c05h and bank balances, are initially measured at transaction price includlng transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement constitutes a financln9 transaction, where tha transaction is rneasured al the present value of Ihe lulure receipts discovnl&d 8t a market rale of inlere$l. Financial assets classifiad as receivable within one year are not amortised. Basle flnan¢lal 118bllltles Basic financial liabilities, induding creditors and bank loans are initially fecognised al transaction price unl888 the arrangement conslllutos a financing Iransaction, where the debt instrument Is measured al the presènt value ol the lulure paymenls di5￿unted 81 a market rale ol interest. Finan¢i81 liabililies classifiad as payable wllhiri one ytsar #re not amortised. Oebl Instruments are subsequently carrled al amortlsed Cost, using the eNgotive interest rate method. Trade creditors are obligations lo pay for goods or sérvlces that have been 8cqulred in Iho ordinary course of operations from suppliers. Amounts payable are classified as current liabilities Il payment is due within ono year or les5. 11 nol, they are presented as non-current liabilities. Trade credilofs are recognised Inllially at Ir3nsaclion prSce and subsequently measured al amortised ¢ost using Ihe effective interest method. D•reeognltlon of Iln•nel•l 114bllltl•s Financial liabilities are derecognised when the ¢harill$ conlf8cIu81 oblig81ion$ gxpire or are discharged or cancglled. 1.11 Employ•• b•nefits The cost of any unused holiday entillgment is recogni8ed in the period in which the employee's Services are received. Temilnalion benefit$ are rgcognised immediat8ly as an expense when the charity 18 demon8lr8bly cornmitted lo lermSn81e the employment ol an employeg or lo provide terminatson benefit5. crftlcal accountlng estlmates and Judgoments In the application of the charily's 8c¢ountin9 policie5, the tTUSteès are required to make judgements, Éstimates and assumptions about the carrying amount ol assets and liabilities that are not re3dily appaiÈnl from other 50urce5. The eslimales and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actu81 results may differ from these estirnales. The eslimales and underlying a3surnplions are rew8wed on an ongoing basis. Revision8 lo a¢¢ounllng estimates are recognised in the period in which the èslirnala is revised where the revision affects only that period, or in the period of the revision and luluie period5 where the rewsion affects both current and futu periods. 18- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 Dtsnations and tggaci•s Unrestrfcted Restrlctsd funds funds Total Unre51ricted funds Restricted funds Total 2022 2022 2022 2021 2021 2021 Donations and gifts 350.749 217,048 567,797 111,153 111,153 3SO.749 217,048 567.797 111,153 111.1S3 Grants rgc•ivabl• for eore a¢tivitie? General grants recèived Afghanistan grants Ukraine grants 5,674 10.000 781.e46 108,844 15,674 781,646 108,644 501 19,226 19,727 5.674 900,290 905,964 501 19.226 19,727 Charitable aclvltlos Sale of mèrchandlse 2022 Sale of m•rchandi¥e 2021 Sales within charitable activities 4,369 1,816 Othertrading a¢fjviti¢$ Unrestricted Unrestricted fund$ fvnds 2022 2021 Fundr8i$ing events 12,327 3.496 19- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 Inve$lments Unfestricted UnTeslricted funds fijnds 2022 2021 Interest feceivable 97 14 Ral$lng fund$ Totsl Vnre$triet9d funds 2022 2021 Other fundraising cost$ 33 33 -20- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 Charltsble activities Charitable Charltsble Expet)ditur& Exptnditure 2022 2021 Staff costs Depreciation and irnpairment Shelter project costs Afghanistan project costs Ukraine project costs Vel clinic costs Officè and general expenses Merchandise tX)Sts IT cosls General insurance Printing, posting and stationary Bank charges Aecountan¢y Travel and accomodation Sundry expenses Subsistence costs Rescue costs 15,723 7.582 150.796 871,192 118,756 32,812 5.090 1,248 582 2,460 1,394 9.949 1,145 8,310 1,128 438 31,031 5.771 7.582 72,541 13,148 2.337 1.816 1,504 1,425 1,375 1,274 00 200 406 35,943 1.259.436 145.920 1.259,436 145,920 Analysis by fund Unrestricted funds Restricted funds 251,906 1,007,530 119.112 26,808 1,259,43e 145,920 Trustees Non8 of Ihfr trustèès lor any persons connected with them) received any Temuneralion or benefits from the charty during the year. 10 Employe98 The avarage monthly number of amployees during the yèar was.. 2022 Number 2021 Number 21 WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 10 Employees IConllnu•d} Employment ¢o$ts 2022 2021 Waga$ and salarie5 15,723 5,771 There were no employees whose annual remuneration was more than £60.1)00. 11 Tangibl• fix¢d atysets ptant and Motor veh1¢￿$ equlpmont Totsl Cost Al 1 July 2021 Additions 22.746 22,746 IS,000 15,000 At 30 June 2022 22,748 15,000 37.746 Depreclat5on and impalrnient Al 1 July 2021 Depreciation charged in the year 15.164 7,582 15,164 7,582 AI 30 June 2022 22.746 22,746 Carrylng amourit At 30 June 2022 15.000 15,000 At 30 Jung 2021 7,582 7,582 12 Stocks 2022 2021 Finished good5 and goods IOT resale 1,063 1.048 13 Debtorn 2022 2021 Amounts falling due within one year.. Other debtors 30,898 2,182 -22- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 14 Lo4n• and overdrafts 2022 2021 Bank loans 20,000 Payablg within one ygar 20,000 15 Crgdltor4: #mounts falllng due wlthin one year 2022 2021 Note¥ 8ank loan$ Governrngnt grants Ae¢rua15 and deferrgd income 14 17 20,000 3,000 800 350 3.800 20,350 16 Crodltor¥: amounts falllng dug aft•r more than on• year 2022 2021 Note• Deferred Sncome 17 12,000 17 D•forr•d Incom• Deferred incorne 1$ in¢luded in the financial slalgmenl$ as lollows.. 2022 2021 Deferred income is Included wSlhin'. Current ligbllitle$ Non-current liabilities 3,000 12.OiXJ 15,000 Movements in the year.. Doferred income 811 July 2021 Resources d8ferred in the yéar 15,000 Deferred income at 30 June 2022 15,000 23- WAR PAWS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 18 Analysis of net assets betrwèen funds Unrèstricted R*¥tri¢ted fund$ funds 2022 2022 Totsl Unre51ricted funds 2021 Restricted funds 2021 Total 2022 2021 Fund balances at 30 June 2022 are represented by.. Tangible assets Current assetsllliabililies) Long lerrn liabilities 15,000 269,617 (12,0001 15,000 269.617 112.0001 7,582 7.582 33,917 33.917 272.617 272,617 33,917 7,582 41,499 19 Rèlatgd party transactlons There were no disclosable related poty Ir8n$3ctions during the year12021 none). .24.