Charity registration number 117736S Flori's Friends Rescue Trustees. Annual Report And Unaudited Financial Statements For The Year Ended 28 February 2025
FLORI'S FRIENDS RESCUE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Suzanne Woodhead Marina George Alison Towler Charlty numb&r 1177365 Reglstered offlce Little Oaks Bigbury Road Chartham Hatch Canterbury CT4 7ND Independent examiner Jessica Lawrence FCA CTA Azets Audit Services Limited 12 King Street Leeds LS12HL Bankers Natwest 31 High Street Deal Kent CT14 6EW
FLORI'S FRIENDS RESCUE CONTENTS Page Trustees, Annual report Stslemenl of Trustees, Annual responsibilities Independent examinerfs report Statement of financial activities Balance sheet Notes lo the financial statements 8-17
FLORI'S FRIENDS RESCUE TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 28 FEBRUARY2025 The Trustees present their annual report and financial statement5 for the year ended 28 February 2025. Flori's Friends Rescue is a charitable organisalion govemed by a board of trustees. The charity is registered with the Charity Commission and operates under a goveming conslilution. Day-to-day operations are overseen by the Founder, Nalalia George, with support from trustees, volunteers, and a small team of volunteers. The financial slalements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Igoveming documenll. the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. Objectives and activitlgs The Trustees have paid due regard to guidance issued by the Charty Commission in deciding what activities the charity should undertake. Our mission is ID rescue, rehabilitate, and rehome animals in need, particularly those wth complex medical and behavioural needs. In addition, we aim lo educate the public and support pel owners, particularfy those caring for disabled pets, through training and provision of equipment. Vve operate primarily in Kent and focus on high-needs animals, with an increasing emphasis on those qUiring long-term or specialist ca, such as paralysed dogs and FIV+ cat. The Trustees Confimi that they have referred lo the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and planning future aclivilies.
FLORI'S FRIENDS RESCUE TRUSTEES, ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Achievements and perforniance During the year, Flori's Friends Rescue achieved the following.. Animal Rescue and Rehomin Cats.. 178 rescued, 174 rehomed, 2 returned and rehomed again Dogs.. 4 rescued, 1 rehomed, 3 in permanent foster homes supported by the rescue, 6 paralysed dogs remain in permanent care with the charity. We have made a strategic shift from volume-based rescue lo specialising in severe cases. These include.. FIV+ cats, feral cats, pregnant cats with medical mplIcatIOns. severely abused or neglected ¢als These cases demand more lime, veterinary care, and resources bul allow us lo make a 9ater impact per animal rescued. We no longer intake Romanian strays due lo the behavioural risks and limitations on rehoming assessments in the UK. Additionally, we lack the capacity lo reabsorb animals if placements break down, so we are currently focusing our resources domestically. Educational Outreach.. We have increased educational engagement, attending more schools and colleges. We now accept only Bsc-level and above students for work experience., recent students were veterinary surgeons in training. Our goal is to support veterinary education in paralysis care, which is currently underrepresented in UK curricula. ecialistAnimal Su ort.. We offer free dog wheelchairs and fittings to low-income families, we also provide training on managing incontinence, spinal injury, and mobility issues, often through referrals from veterinary clinics and support for braces and prostheb.cs is also available, although less common. Our founder Natalia George has directly supported around 45 owners this year, educating them in hands-on care such as bladder expression and wheelchair use. Communi En emenl". We have made significant efforts to manage the feral and stray cat population in Kent. Online sponsorships have increased, particularly to support our disabled dogs in end-of-life foster homes, providing an interactive way for donors to conlribule. Financial review The Statement of Financi81 Activities shows 8 nel surplus for the year of £169,17812024 defiut- £4,943). Net Current Assets sland in lolal al £230,154 al 28 February 202512024- £86,774). The total income for the year was £349,341 12024 - £145,996). Income from donations and legacies was £296,035 12024- £109,632). The current level of free reserves is £230,154. 11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent lo between three and six month's expenditure. The Trustees consider that reserves al this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity s current activities while consideration is given lo ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
FLORI'S FRIENDS RESCUE TRUSTEES, ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 structure. governance and management The Charity Currently has.. 3 Trustees 11 Volunteers 2 Paid employees 3 Self-employed conlradors Imarketing Manager, Fundraising Manager and dog walker), all accountable lo the Board. Future plans The charity plans to expand into a dedicated UK rescue centre in 2026. The new facility will serve as a paralysed dog rehabilitation hub, allowng us lo increase intake capacity and provide more intensive care. Plans include on- site accommodation for cats, educational spaS for youth outreach, and emergency intake capacity from local aulhorilies. Until this expansion is complete, intake numbers will remain inlenlionally lower to ensure responsible use of current resources. Fundraising and Income Generation Fundraising is Conducted online via swial media and through appli¢alions to estsblished Trusts and Foundations. We do not fundrai* via unsoli¢iled emails or telephone calls. All donor data is managed in line wlh the Data Protection Act 2018. We never sell or share supporter dats and keep all records secure and up to dale. Thanks, and Acknowledgements The Trustees extend their sincere gratitude to all our donors, sponsors, volLJnteers, and SUPPDrters. Their contributions- financial, practical, and emotional- make a tangible differen to the lives of the animals we care for. The Trustees, Annual report was approved by the Board of Trustees. Suzanne Woodhead Trustee Date". 0611112025
FLORI'S FRIENDS RESCUE STATEMENT OF TRUSTEES, ANNUAL RESPONSIBILITIES FOR THE YEAR ENDED 28 FEBRUARY2025 The Trustees are responsible for preparing the Trustees. Annual Report and the financial slalements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Pradicel. The law applicable to charities in England and Wales requires the Trustees lo prepare financial stslemenls for each financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resoLJr¢es of the charity for that year. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently", observe the methods and principles in the Charities SORP", make judgements and eslimales that are reasonable and prudent., slate whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial statements,. and prepare the financial slalements on the going concern basis unless il is inappropriate lo presume that the charity will continue in operation. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the fi'nancial statements comply with the Charities Act 2011, the Charity IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hen for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
FLORI'S FRIENDS RESCUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FLORI'S FRIENDS RESCUE I report to the Trustees on my examination of the financial statements of Flori's Friends Rescue Ilhe charity) for the year ended 28 February 2025. Responsibilities and basis of report As the Trustees ol the charity you are responsible for the preparation of the financial stslemenls in accordance with the requirements of the Charities Act 2011 Ilhe 2011 Acll. I report in respect of my examination of the charity's financial stslements carried out under section 145 of the 2011 Act. In Carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 A¢1. Independent examlnerfs statement Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of, which is one of the listed bodies. Your attention is drawn lo the fact that the charity has prepared financial slalements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations bul has now been withdrawn. l understand that this has been done in order for financial ststements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come lo 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 financial slalements do not accord with those records., or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the financial slalements lo be reached. JGssiGa LawrGYiGe Azets Audit Services Limited Jesslca Lawr9ncg FCA CTA 12 King Street Leeds LS12HL Dated.. 1311112025
FLORI'S FRIENDS RESCUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY2025 Unrestrlcted Restrfcted funds funds 2025 2025 Total Unrestrlcted funds 2024 2025 Notes Income and endowments from: Donations legacies Other income 288,035 53,306 8,000 296,035 53.306 109,632 36,364 Total Income 341,341 8,000 349,341 145,996 Ex enditure on- Charitable activities 172,163 8,000 180.163 150,939 Net incomellexpenditurel for the yearl Net movement in funds 169,178 169,178 14,9431 Fund balances al 1 March 2024 66,774 66,774 71,717 Fund balances at 28 February 2025 235,952 235,952 66,774 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies.
FLORI'S FRIENDS RESCUE BALANCE SHEET AS AT 28 FEBRUARY2025 2025 2024 Notes Flxed assets Tangible assets 11 5,798 Curr&nt assets stocks Debtors Cash at bank and in hand 12 13 354 14,676 230,460 66,774 245,490 66,774 Creditors: amounts falling due within one year 14 115,3361 Net current assets 230,154 66,774 Totsl assets less currgnt Ilabllltles 235,952 66,774 Income funds Unrestricted funds 235,952 66,774 235,952 66,774 The financial statements were approved by the Trustees on . 0611112025 Suzanne Woodhead Trustee
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY2025 Accounting policies Charity inforniation Flori's Friends Rescue is a charity registered with the Charity Commission in England and Wales under the registered number 1177365. The principal address is Little Oaks, Bigbury Road, Chartham Hatch, CT4 7ND. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's Igoverning documenll. the Charities Act 2011. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. {"FRS 102.1 and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021" leffective 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has tsken advantage of the provisions in the SORP for charities not lo prepare a Slalement of Cash Flows. The financial slalements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the exlenl required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Slalement of Recommended Practi which is referred to in the Regulations but which has since been withdrawn. The financial ststements are prepared in $terfing, which is the fun¢tional curren¢y of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. The financial slalements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. The previous accounts were prepared on a receipts and payments basis. The current year accounts have been prepared on the accruals basis due lo the income exceeding the reip1S and payments threshold. 1.2 Golny 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 existen for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial stalemenls. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the Trustees in fiJrtheran of their charitable objectives. Reslricled funds are subjed lo 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 slatemenls. 1.4 In¢omo Income is recognised whèn the charity is legally entitled to il after any pèrformance conLYitions have been met, the amounts can be measured reliably, and il 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 donatlons received under GiftAid or deeds of covenant is recognised at the time of the donation. Legacies are r&cognised on rèceipt or otherwise rf 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 conlingenl asset.
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 Accountlng pollcles Icontlnuedl 1.5 Expendltu Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, il is probable that a transfer of economic benefits will be required in selllemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The c051s of each activity are made up of the lolal of direct cost5 and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated dire¢lly lo that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo 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. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation. net of depreciation and any impaimient losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Motor vehicles 250/0 Reducing balance The gain or IDSS 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. 1.7 Impairment of fixed assets Al each reporting end date. the charity reviews the carrying amounts of its tangible assets lo detemiine whether there is any indication that those assets have suffered an impaimienl loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo determine the extent of the impaimienl loss lif any). 1.8 Stocks Stocks are slated al the lower of cost and eslimaled selling pri 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. Nel realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held al call wth banks. other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown thin borrowings in current liabilities.
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 Accountlng pollcles Icontlnuedl 1.10 Flnanclal 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 ils finanaal inslrumenls. Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the conlraclual provisions of the Inslrumenl. Financial assets and liabilities are offset, wf(h the net amounts presented in the financial slatemenls, when there is a legally enforceable right to set off the recognised amounts and there is an intention to sellle on a nel basis or to realise the asset and setue the liability simLJltaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing Ir8nsaclion, where the transaction is measured at the present value of the future receipts discounted al a market rale of interest. Financial assets classified as receivable within one year are not amortised. Other financial assets Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in net incomellexpenditurel, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured al cost less impairment. Impairment of financial assets Financial assets, other than those held al fair value through income and expendi(ure, S assessed for indicators of impairment al each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impaimient loss is the differen between the carrying amount and the present value of the eslimaled cash flows discounted at the asset's original effective interest rate. The impaimient loss is recognised in nel Incomellexpenditurel for the year. If there is a decrease in the impairment loss arising from an event occurring after the irnpairmenl was recognised. the impairment is Versed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net incomellexpenditurel for the year. Derecognilion of financial assets Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are sellled, or when the charity transfers the financial asset and subslanlially all the risks and rewards of ownership to another entity, or If some significant risks and rewards of ownership are retained bul control of the asset has transferred lo another party that is able lo sell the asset in Its entirely lo an unrelated third party. 10-
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 Accountlng pollcles Icontlnuedl Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constilules a financing transaction, where the debt instrument is measured al the present value of the future payments discounted at a market rate of Interest. Financial Iiabililies classified as payable thin one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rale 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 CLJrrent 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 subsequenuy measured al amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derècognised when the charity's eonlractual oblig8tions expire or are discharged or cancelled. 1.11 Employee benefits The cost of any unused holiday enlillement is recognised in the period in which the employee's services are received. Temiination benefits are recognised immediately as an expense when the charity is demonstrably committed lo lerminale the employment of an employee or to provide termination benefits. 1.12 Debtors Prepayments and accrued income represent time apportioned expenses or income lo be recognised in a future accounting period. Debtors, other than those held at fair value through profil and loss, are assessed for indicators of impaimienl al each reporting end dale. Debtors are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impaimient loss is recognised in the income and expenditure account. 1.13 Creditors and Provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party and the amount due lo setue the obligation can be measured or eslimaled reliably. Creditors, loans and provisions are normally recognised at their setdemenl amount after allowing for any trade dis¢ounls due. Creditors are derecognised when, and only when, obligations are discharged, cancelled or they expire. Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation al the reporting end dale, taking into account the risks and uncertainties surrounding the obligation.
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 Critical accounting estimates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, eslimales and assumptions about the carrying amount of assets and Iiabilrties that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered lo be ielevanl. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting eslimales 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 ftjture periods where the revision affects both current and future periods. Donatlons and legaclgs Unrestrlcted ReStrIed funds funds Totsl Unrestrlcted funds 2025 2025 2025 2024 Donations Adoption fees Grants reiVed 279,120 4,415 4,500 279,120 4,415 12,500 74,312 4,820 30,500 8,000 288.035 8.000 296.035 109,632 Other income Unrg$Irl0d Unrg$trl¢tgd funds funds 202S 2024 Commissions Rent contribution Gift aid redaim Interest income 2024 & 2025 VAT reclaim Lottery income Fundraising income 1,062 2.000 1,142 2,139 22,134 41,749 5,214 1,398 810 32,945 1,211 53,306 36,364 12-
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 Charitable activitie5 2025 2024 Dog Iransportalion Veterinary fees- Unrestricted Dog training, walking and behavioural fees Feed, accessories, microchips and wheelchairs INages and salaries Lottery prizes Event costs Staff pension costs defined contribution VAT recovered on payments 12,370 32.513 7,243 24,219 24,495 11,521 376 62,573 27,292 26,055 25,230 9,759 656 484 122,1341 17,9081 129,915 104,829 Grant funding of aclivib.es (see note 61 8,000 6,020 Share of support costs (see note 71 Share of governance costs (see note 71 36,953 5,295 36,114 3,976 180,163 150,939 Analysis by fund Unreslricled funds Restricted funds 172,163 8,000 150,939 180,163 150,939 Grants payablg 2025 2024 Grants lo institutions11 granll.. Eli for Animals Other 8,000 5,000 1,020 8.000 6,020 13-
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 Support costs Support Governanco Costs Costs 2025 Support Governance costs Costs 2024 Depreciation Advertising, marketing, merchandise and website Vehicle lease fees, vehicle expenses and travel costs Printing, slalionery, postage and office costs Computer and IT expenses Insurance Telephone Sundry expenses Rent Accountancy 252 252 2,445 2,445 1,814 1,814 12,986 12,986 13,086 13,086 1,531 1,531 3,885 3,885 1,398 245 1,717 7,379 9,000 1,398 245 1,717 7,379 9,000 5,295 1,449 5,225 1.257 9,398 1,449 5,225 1.257 9,398 5,295 3,976 3,976 36,953 5,295 42,248 36,114 3,976 40,090 Analysed beeen Charitable activities 36,953 5,295 42,248 36,114 3,976 40,090 Governance costs includes payments lo the Independent Examiner of £1,40012024'. £1,250> for Independent Examinaty'on fees and aontancY fees. Trustees None of the Trustees lor any persons eonnected wth them) received any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was". 2025 Number 2024 Number There were no employees whose annual remuneration was more than £60,000. 10 Taxation The charity is exempt from tax on income and gains falling within section 505 01 the Taxes Act 1988 or section 252 of the Taxationof Chargeable GainsAct 1992 to the extent that these are applied lo its charitable objects. 14-
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 11 Tangible fixed assets Motor v8hicle5 Cost Additions 6,050 Al 28 February 2025 6,050 Depreciation and impairmènt Depreryalion charged in the year 252 Al 28 February 2025 252 Carrying amount Al 28 February 2025 5,798 12 Stock$ 202S 2024 Finished goods and goods for resale 354 13 Debtors 202S 2024 Amounts falling due within one year: Other debtors Prepayments and accrued income 12,939 1,737 14,676 14 Credltors: amounts falllng dug wllhln one year 2025 2024 Other tsxation and social security Other creditors Accruals and deferred income 1831 14,738 681 15,336 15-
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 15 Restricted funds The income funds of the charity include restricted fvnds comprising the followng unexpended balances of donations and grants held on trust for specific purposes". Movement in funds Incoming Balance at ource5 1 March 2024 Movement in funds Incoming resources Resources Balance at expended 28 February 2025 Eli forAnimals 8,000 18,0001 Eli forAnimals- Spaying and neutering of dogs and cats in Romania, including veterinary costs. Also Includes the improvements to, and maintenance of, the ELI sanctuary. 16 Operating lease commitments Al the reporting end dale the charity had oulslanding commitments for future minimum lease payments under non-can¢ellable operating leases, which fall due as follows. 2025 2024 Within one year Between two and five years 6,879 3.138 6,879 6,879 10,017 17 Related party transactlons The were no disclosable lated paty transactions during the year12024 - none). 16-
FLORI'S FRIENDS RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 28 FEBRUARY2025 18 Cornparative Statement of Financial Activities Unrestricted Restricted funds funds Totsl 2024 Income and endowrnents from: Donations and legacies Other income 109,632 36,364 109,632 36,364 Total Incomg 145.996 145,996 Ex endlture on.. Charitsble activities 150,939 150,939 Total expenditure 150,939 150,939 Net movement in funds 14,9431 14,9431 Fund balances al 1 March 2023 71,717 71,717 Fund balances at 29 February 2024 66,774 66,774 17-