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 9￿ater 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 spa￿S 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 re￿ip1S 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 ReStrI￿ed
funds
funds
Totsl Unrestrlcted
funds
2025
2025
2025
2024
Donations
Adoption fees
Grants re￿iVed
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$Irl￿0d Unrg$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 be￿een
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 a￿o￿ntancY 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-