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2024-06-30-accounts

WAR PAWS LIMITED

Charity Registration Number 1168239 Company Registration Number 08698305 (England & Wales)

WAR PAWS LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS (UNAUDITED)

FINANCIAL YEAR ENDED 30 JUNE 2024

WAR PAWS LIMITED

LEGAL & ADMINISTRATIVE INFORMATION

Trustees Mr D C Matthews
Dr H Svinos
Ms S Baldwin
Ms V Whiteside
Dr L Harvey
Charity Number 1168239
Company Number 08698305
Correspondence Address War Paws
PO Box 7344
Wednesbury
WS10 1DX
Registered Address 54 Queens Drive
Llantwit Fadre
Pontypridd
CF38 2NU
Accountant/Independent Inspector Simon Flynn

WAR PAWS LIMITED

A word from the Trustees

Welcome to the War Paws Trustees Report for year ended 30 June 2024. The year has been incredibly busy again, whilst our numbers of animals inside the shelter have remained constant, we have seen further increases in the amount of animals in the driveway area of the shelter as a result of local rescuers abandoning dogs to try and prevent government employees capturing them and taking them to the government shelter.

Donations have once again decreased, and we have seen further cost of living increases across the board not just in the UK but also in Iraq. The cost of veterinary medications alone has increased by approximately 30% during the financial year.

We remain a registered NGO in Erbil, Iraq and we now find that more local rescuers and veterinarians are turning to us for assistance with complex cases and whilst our reputation grows and we are assisting more people with animals in need we have not been able to garner local cash donation support but we have increased the amount of in kind donations made by local business owners.

Our supporters/volunteers have continued with their unwavering support of our mission, and it is only because of that support that we have made it through another year. We remain grateful to every one of our supporters/volunteers.

We have seen a reduction in grants received during this financial year, the ongoing rescue and rehoming crisis has made it tougher than ever when applying for grants and competition is stiff.

We aim to increase our reach further in the coming year with plans obtain 501c3 status in the United States.

Thank you for your continued support of our sometimes-difficult mission.

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 done in accordance with providing public benefit.

WAR PAWS LIMITED

Grant Making

War Paws has not provided any grant funding to other organisations during this FY.

Objectives & Activities

Several projects have been undertaken during this year with all objectives being met.

Volunteers & Supporters

Our supporters continue to be the backbone of our mission in Iraq, we recognise that the contribution of our supporters and volunteers is what enables us to continue making a difference to the lives of the forgotten animals of war in Iraq.

Iraq Shelter Project & Donkey Sanctuary

The shelter in Iraq remains our largest project to date. We continue to provide food and medical care for hundreds of dogs every single day and we find ourselves taking on more and more complex medical cases as the expertise of our in-country veterinarians increases thanks to the incredible support of volunteer vets in the UK.

One of our main objectives as we came into the FY was to be able to provide a more comfortable and hospitable environment for the dogs that live in the ‘driveway’ outside the shelter and by the end of June 2024 we had been able to build no less than 13 ‘swimming pools’ with shade over the top. Whilst it is early days the impact that this has had on the welfare of the dogs is incredible. We walk the driveway every day and it is incredible to see the sheer numbers of dogs that have started to come and use the pools every day. 2023/2024 FY is the first year we have ever had where we have not suffered losses due to heat injuries.

As well as helping many dogs in the surrounding areas the pools have unintentionally become a meeting place for local farmers who will bring their sheep to give them water which has had a knock-on effect of us seeing an increase in the amount of dogs with ticks that we need to treat.

The addition of the pools also had an unexpected effect…..for the first time ever we are now seeing flocks of birds gathering around the pools, the majority being Great White Egrets which we are thrilled about given that the area of the shelter is very desolate and not normally a haven for birds.

Inside the shelter the majority of the dogs are free running, the shelter is split into 5 large sections where carefully selected groups of dogs live together in a kennel free environment. We have been able to split some of the sections into smaller sections for smaller groups of bonded dogs and we have also been able to start building ‘feeding kennels’ that are used at mealtimes to ensure that every dog gets a proper meal and removes the risk of fights breaking out over food. We will continue to make further section splits and feeding kennels in the coming year.

WAR PAWS LIMITED

Throughout the year several of our dogs from the shelter in Iraq have been fortunate enough to find loving homes in the UK. The process for bringing dogs from Iraq is long and complicated taking approximately 4 months from start to finish but this allows us to not only meet the legally required obligation of FAVN testing but also allows us to ensure that all dogs are spayed/neutered and tested for B.Canis, Heart Worm, Ehrlichiosis, Lyme Disease, & Anaplasmosis. We take the biosecurity of the UK very seriously and ensure that all of our dogs coming into the country are treated with high quality endo/ecto parasite products prior to import.

Peppa is a 5 year old pure bred saluki. She and her pup were found living in a cemetery in Iraq desperately searching for food and shelter. After 3 years at the shelter we were thrilled that she finally found her forever home in the UK. Her pups remain with us at the shelter waiting for their forever homes.

Kiki is a 2 year old cross breed that was found outside the shelter gates as a very young pup. Kiki was one of the sweetest dogs we have ever had at the shelter, he loved every dog and every person he met. His lottery win came by way of a former UK soldier who had previously taken a dog called Charlie home from Iraq. Sadly Charlie was killed in a tragic accident a year after he came home to his soldier. In Charlies honour his soldier felt that it would be appropriate to adopt one of Charlies former friends from the shelter and that friend was Kiki.

WAR PAWS LIMITED

Sylvia is one of our original dogs from when the shelter was opened. She had come in from a farm where she and approx. 40 other dogs were suffering from serious neglect. Sylvia had been hit by a car at some point before coming to us and her mobility was very poor, whilst she could use her back legs if she moved slowly, slow was not something Sylvia enjoyed. Sylvia eventually had to have one of her back legs amputated but it did not slow her down at all. 4 years after arriving at the shelter we received an email from a lovely lady who had volunteered at the very start and she had never forgotten Sylvia. The stars aligned and Sylvia was brought to the UK and adopted by the volunteer who had never stopped thinking about her after she left Iraq.

Lily was less than a year old when she was rescued from a cruel human on the streets of Iraq who was abusing her. She was a tiny little bundle of matted fur and dirt. It was clear from the start that Lily was actually a designer breed dog and whilst we cannot be 100% sure of her breeding we believe she is a Cavachon. Lily absolutely adores her mom in the UK and has settled into the life of a perfectly pampered princess.

WAR PAWS LIMITED

It wasn’t all about the dogs this year either, Mufasa the cat hit the jackpot when he came to the UK and was rehomed by one of our Trustees. Mufasa has quickly adapted to his new life and now spends his days behaving like a true king.

We are currently unable to take on more than 1 or 2 cats at a time at the shelter as we do not have the facilities for them, but we have turned one of our indoor recovery kennels into a catio and Mufasa was our first resident in the catio until it was time for him to come to the UK. The cats we do take in for rehoming undergo the same stringent medical testing as the dogs do including FAVN, FeLV, FIV, Giardia, FCoV as well as being treated with high quality endo & ecto parasite medications before import to the UK.

We continue to care for 7 donkeys at our purpose-built donkey sanctuary on the outskirts of Erbil. It is heartwarming to see them so carefree and happy and we are proud that we were able to save our beloved donkeys from a lifetime of servitude and abuse. Our disabled donkeys continue to thrive, and we will continue to monitor them closely to ensure that their quality of life remains good.

WAR PAWS LIMITED

Iraq Supply Shipping Project

As we have done every year since the shelter opened we have continued to ship donated supplies to the shelter in Iraq every 2 weeks. This year we have seen a slight decrease in the amount of supplies we have shipped but we have still shipped just under 9000kg of donated dog/cat food, donkey food, toys, beds, crates and treats! Whilst we would have liked to have beaten the amount of supplies we shipped last year, we do acknowledge that the growing cost of normal daily life means that this was not possible.

Without ongoing donations of the items we need the most at the shelter the dogs would struggle, and we are truly grateful for our supporters for ensuring that all the animals in our care have the opportunity not just to have food but also to have the joy of the lovely toys, treats and beds.

Ukraine/Romania Project

Throughout the year we have been able to start bringing our Ukrainian rescue dogs that have been stranded in kennels in Romania since the start of the war to the UK. In March 2023 we had been left in a position where we had to move all of the dogs from their original shelter in Cluj Napoca due to welfare concerns, they were moved to a shelter in Deva where initially the dogs were well cared for but as we had seen at the previous shelter in Cluj Napoca this did not last and conditions progressively worsened. Thanks to the efforts of our team of volunteers we have be able to get most of the dogs to the UK and successfully rehomed and plans are in place to ensure that every dog is moved from Romania before the end of 2024. The processes for bringing the Ukrainian dogs to the UK have taken a very long time, it was not until late in 2022 that the temporary ban on bringing dogs from Ukraine & Eastern Europe was lifted. We spent over a year getting all of the dogs spayed/neutered and tested for diseases such as B.Canis, Heartworm, Lyme Disease, Ehrlichiosis, Anaplasmosis, Babesia and Leishmaniosis before we were happy to bring them to the UK. 20 of our Ukrainian rescue found their perfect forever homes during this year and we will continue to work around the clock until every single one of them is in a loving home.

Our gentle giant, Boomer was an absolute pleasure to deal with in Romania and his arrival in the UK did not phase him at all. Coomer found a foster home within a couple of weeks of arrival and he very quickly found his forever home after that.

WAR PAWS LIMITED

Alaksa found her new home very quickly after arrival in the UK. This beautiful husky mix settled in perfectly and her family adores her. Alaska loves long walks in the woods and chilling in the garden.

Casey was just a young pup when she was rescued along with her siblings. This shy, reserved little girl thankfully stole the heart of a volunteer who had been to Ukraine and had fallen in love with her instantly. Whilst still shy and reserved, Casey has now learned that her family adores her and that she will never again be in a position that she has to fear anything.

WAR PAWS LIMITED

Statement of Trustees’ Responsibilities

The trustees, who are also the directors of War Paws Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees' report was approved by the Board of Trustees.

Signed…………………………………………….. Ms Sally Baldwin – Trustee

18 April 2025 Date………………………………….

WAR PAWS LIMITED

Independent Examiner’s Report to the Trustees of War Paws Limited

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/06/2024

Responsibilities and basis of report

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

I report in respect of my examination of the Trust’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 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 which gives me cause to believe that in, any material respect:

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.

Mr S R Flynn FCCA

20 Cedar Close Banbury Oxfordshire OX16 9HE

Date: 18/04/2025

WAR PAWS LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME & EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30TH JUNE 2024

Unrestricted Restricted Total Prior Year
Note Funds Income Funds Funds Funds
Income & Endowments from:
Donations and Legacies 3 291,567 7,694 299,261 249,250
Charitable Activities 0 0 0 0
Other trading activities 4 20,690 0 20,690 7,315
Investments 5 516 0 516 349
Separate material item of income 0 0 0 0
Other 6 5,000 0 5,000 8,115
Total 317,773 7,694 325,467 265,029
Expenditure on:
Raising Funds 1,375 0 1,375 0
Charitable Activities 7 291,246 42,694 333,940 459,139
Separate material item of expense 8 0 0 0 4,156
Other 9 9,196 0 9,196 9,308
Total 301,817 42,694 344,511 472,603
Net Income / Expenditure 15,956 (35,000) (19,044) (207,574)
Extraordinary items 0 0 0 0
Transfers between finds 0 0 0 0
Net Movement in Funds 15,956 (35,000) (19,044) (207,574)
Reconciliation of funds
Total Funds brought forward 1st July2023 30,044 35,000 65,044
Total Funds carried forward 30th June 2024 45,999 0 45,999

WAR PAWS LIMITED

BALANCE SHEET

AS AT 30th JUNE 2024

Fixed Assets
Tangible Assets
Intangible Assets
Investments
Note
13
Unrestricted
Funds
Restricted
Income
Funds
Total
Funds
Prior Year
Funds
5,000
0
5,000
10,000
0
0
0
0
0
0
0
0
Total
Current Assets
Stock
Debtors
Investments
Cash
14
15
5,000
0
5,000
10,000
3,891
0
3,891
4,178
10,000
0
10,000
9,854
0
0
0
0
32,707
0
32,707
51,511
Total
Creditors: Amounts falling due within 1
year
Net Current Assets
Total Assets less current liabilities
Creditors: Amounts falling due after 1
year
Total Net Assets
Funds of the Charity
Restricted Income Funds
Unrestricted Funds
16
17
18
46,598
0
46,598
65,543
5,600
0
5,600
5,500
40,998
0
40,998
60,043
45,998
0
45,998
70,043
0
0
0
5,000
45,998
0
45,998
65,043
0
0
0
35,000
45,998
0
45,998
30,043
45,998
0
45,998
65,043
Signature
Print Name
Date
18 April
2025
Sally
Baldwin
Signature
Print Name
Date
Signed by one or two trustess on behalf
of all trustees
18 April
2025
Sally
Baldwin

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

Accounting Policies

1.1 Charity Information

War Paws Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 54 Queens Drive, Crown Hill, Llantwit Fardre, Pontypridd, CF38 2NU.

1.2 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention . The principal accounting policies adopted are set out below.

1.3 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.5 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 JUNE 2024

1.6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

33% Straight line Plant and equipment Motor vehicles 20% Straight line

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 JUNE 2024

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, 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 cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 JUNE 2024

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 JUNE 2024

3 Donations & Legacies

Donations
Grants
General
Ukraine
Iraq
Total
Unrestricted Restricted
Total
2023
190,059
-
190,059
184,766
93,600
-
93,600
18,000
-
-
15,000
7,908
7,694
15,602
31,484
101,508
7,694
109,202
64,484
291,567
7,694
299,261
249,250

4 Other Trading Activities

Fundraising Income
Mecrchandise Sales
5 Investments
Interest Received
6 Other
Revaluation of Stock
Income on Gifted Van
2024
2023
19,035
5,226
1,655
2,089
20,690
7,315
2024
2023
516
349
2024
2023
-
3,115
5,000
5,000
5,000
8,115

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 JUNE 2024

7 Charitable Activities

Shelter Project Costs Unrestricted Restricted Total 2023
Iraq 89,503 24,290 113,793 178,888
Ukraine - - - 52,941
General 78,381 - 78,381 29,679
Romaina 35,872 - 35,872 8,415
Afghanistan - - - -
Total 203,756 24,290 228,046 269,923
Vet Clinic Costs 7,753 9,713 17,466 57,030
Rescue Costs 0 5,093 5,094 35,085
UK Salaries & Wages 39,979 - 39,979 30,716
Travel and Accomodation 12,770 2,415 15,185 29,044
Office / General Expenses 4,004 532 4,536 9,745
Audit & Accountancy 1,270 - 1,270 6,728
Vehicle Costs 6,742 472 7,214 5,969
Bank Charges 4,358 141 4,498 5,020
Merchandise Costs 540 - 540 3,164
General Insurance 2,526 - 2,526 2,093
Legal Fees 5,491 - 5,491 1,847
Printing Postage & Stationary 1,167 - 1,167 1,226
Subsistence Costs 170 38 207 1,079
IT Costs 720 - 720 471

291,245 42,694 333,939 459,139

8 Separate Material Item of Expense

Grants Given 2024
2023
0
4,156

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30 JUNE 2024

9 Other Expenses

9 Other Expenses
Foreign Exchange Loss
Depreciation Charge
Stock Depreciation
2024
2023
3,908
4,308
5,000
5,000
288
9,196
9,308

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year

11 Employees

The average monthly number of employees during the year was:

12 Employment Costs
UK Salaries & Wages
2024
2023
1
1
2024
2023
39,979
30,716

There were no employees whose annual remuneration was more than £60,000

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

13 Tangible Fixed Assets
Cost at 1st July 2023
Additions
Cost at 30th June 2024
Accumulated Depreciation at 1st July 2023
Depreciation charge
Accumulated Depreciation at 30th June 2024
Carrying Amount at 1st July 2023
Carrying Amount at 30th June 2024
Motor Vehicles
15,000
-
15,000
5000
5,000
10,000
10,000
5,000
14 Stock
Finished Goods and Goods for resale
15 Debtors
Amounts falling due within 1 year. Gift Aid recoverable
2024
2023
3,891
4,178
2024
2023
10,000
9,854

16 Creditors: Amounts falling due within 1 year

Government Grants
Expense Accruals
17 Creditors: Amounts falling due after more than 1 year
Government Grants
2024
2023
5,000
5,000
600
500
5,600
5,500
2024
2023
-
5,000
-
5,000

WAR PAWS LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024

18 Analysis of net assets between funds

Unrestricted Restricted Total Unrestricted Restricted Total
2024 2024 2024 2023 2023 2023
Fund Balances at 30th June represented by:
Tangible Fixed Assets 5,000 0 5,000 10,000 0 10,000
Current Assets/(Liabilities) 40,998 0 40,998 25,043 35,000 60,043
Long Term Liabilities 0 0 0 (5,000) 0 (5,000)
45,998 0 45,998 30,043 35,000 65,043

19 Related Party Transactions

There were no disclosable related party transactions during the year (2023 - none)