## Friends of Animals Wales 


Annual Report And Statement Of Accounts For Year End 31[st] July 2023 

Charity Registration No 1182414 



## Trustee’s Report For the Year ending 31[st] July 2023 

## Summary of Actvites 

Friends of Animals Wales is a volunteer run animal rescue very much based and working in the community. As a home based organisation all animals are cared for in foster homes with occasional use of boarding kennels facilities for emergencies. 

## Rescue and Rehoming 

Our main intake continues to be dogs, many coming from puppy farms and breeders. Mostly ex breeding stock that are no longer required but we also take a number of sick or unsaleable puppies. We have considerable expertise in the rehabilitation and rehoming of these dogs. We rescue, rehabilitate and rehome cats, rabbits, guinea pigs and any other domestic animals and in an emergency we  take in wildlife and usually source a dedicated wildlife rescue for assistance. We  take hand-ins from the public where owners are no longer able to keep their pets due to illness, death, loss of home, change of circumstances or a variety of other issues. All animals that come in to our rescue receive veterinary care and whatever treatment needed. We neuter all dogs, cats and rabbits that have attained a suitable age and those who cannot be neutered, due to being under an appropriate age, are rehomed on a neutering contract. Elderly animals or those with chronic health conditions are neutered where our vets are happy to do so. Whilst most of our rescued animals are found suitable homes and are adopted, some go on assisted adoptions if they have health conditions that would make them more difficult to rehome due to costs of veterinary care. In these cases the rescues commits to covering the cost of any pre existing health conditions. Whilst our aim is to place all our rescue animals in adopted homes a small number will go to long term foster homes with the rescue retaining ownership and lifetime responsibility. This is mostly for animals with life limiting health conditions or behavioural challenges that make them unsuitable for adoption. We have a non-destruct policy but will always follow veterinary advice if euthanasia is advised after exploring all options, including referrals for second opinions to Veterinary specialist hospitals. 



## Community Work 

As part of supporting pet owners in the community we run an online Lost and Found service helping to reunite lost pets with owners and assisting with searches for those missing. Our 24 Hour Helpline is also available  to assist owners find their missing pets. 

## Food Bank Support 

We have experienced a large increase in requests for help from members of the public and from the various organisations we work with. So many owners are struggling to feed their pets and requests for additional support in parasite treatments and veterinary treatment have also increased. Many of the owners we help do not have transport so our team of volunteers work hard to deliver food to their homes.  We continue to help some small one or two person rescues, feeders of stray cats and we take referrals from a variety of 

organisations including social services, housing associations and the police. We work closely with Rhondda Food Bank and various other organisations who redistribute the food to their clients. 

We are extremely grateful to those companies and individuals who donate food both for our rescue work and for the food bank. We do at times purchase food for an animal on a special diet but mostly the donations we receive are sufficient to meet most of our needs.  We are especially grateful to Bern Pet Food, Pets at Home, Pets Foundation, Tesco Chepstow, Tesco Cardiff, Pet Wise and others who support our work. 

## Respite Care 

We have responded to as many requests for respite care of owners pets as possible. We are contacted by various statutory agencies, housing associations, hospitals, family members and friends. We are strictly limited on the numbers we can take in as our foster homes are often full but we try to help where we can. Having to turn down requests is very upsetting for our volunteers but we simply don’t have the facilities to help all that ask us. 

## The Economic Crisis 

The current financial crisis has presented us with huge challenges. Our veterinary costs have increased as have our overheads. 



We have had large increases in our utility bills and fuel costs especially. Whilst our shop takings have increased our donations and sponsorships reduced but we still had a small increase in income. Requests from pet owners for support have increased and we have helped where we can but this has been limited. 

## Our Work 

Demands on our volunteers have continued to increase. Most of the animals coming in to our care are in poor condition. We receive many requests from vets to take take in injured animals or sick ones where owners cannot afford to pay for treatment. We try to take all of these as refusal would mean euthanasia for some. We continue to take ex breeding dogs, sick puppies and unsold litters from puppy farmers and breeders. We also receive calls daily to take pets from owners. We take those we have space for but large numbers are turned away as we simply don’t have available foster homes. Dealing with those calls and emails is extremely stressful for our Helpline  volunteers who know that for some we are their last hope. Our work is harder than ever but we are all left feeling we wish we could do more. 

We have again funded a Dog First Aid course for our Fosterer and other volunteers. A series of afternoon teas for our shop volunteers, walks and other activities to express our appreciation for the amazing people who choose to give their time to our charity. Sadly we lost some volunteers through covid due to long term health issues or they past away but we have recruited some new ones who are proving to be a great asset. 

## Trustee Responsibilites 

The Trustees are responsible for all aspects of our organisation but also take individual responsibility for overseeing some areas of our work. 

Ms E Jones  Rescue Coordinator 

Mrs J Hawkins Finance and Retail Mrs P Marchant General Administration 

Ms C Williams Fostering Support, Grooming and Food Banks 

Signed on behalf of the Trustees 

Eileen  Jones 




REGISTERED COMPANY NUMBER: 07713750 IEngl*Md Wale$)
REGISTERED CHARrrY NUMBER: 1182414
t of tbe Trustees #Dd
Umaudltrd Fln#DcfiaJ Statements
the Y¢4r Ended
' 2023
for
Frlend
Wales
Cwtis Bowden & Thomas Limited
Charter¢d Certified Ac¢ountsnts
101 Dunraven Street
Tohypandy
CF40 IAR

Frlends of Anlm*lJ W*le%
Contents ofthe F7naDclal Ststements
for the Year Ended JI Jul . 2023
Page
Report of th¢ T￿￿te¢S
IDdependtD¢ ExamiDer'8 Report
ststement of Flnalldal Aedvl¢le8
Balan¢e Sheet
Notes to the Thian¢iAI Statements
5 to 8
Det#lled Statement of FknAndal Aeth4de8

FrkDds of ANlmals Wales
Re tsrt of the Trn$te¢s
ror the Year EDded 31 j￿1. 2023
The trustecs who are a]so directors of the Chariry for the p￿￿OSeS of the Conwanies A¢t 2006, present their report with
the financial ststements of tb¢ charity for th¢ year ended 31 July 2023. Th¢ tswtees have adopted lh¢ provisions of
A￿O￿ntIng and Reporting by Cl)atiti¢s: Staten%ni of RecOn￿ended Pra¢tice applicable to e7wities PTeparing their
accouDts in accordance with the Financial R¢poning Starwjard appli¢able in the UK arAI Republic of beland (FRS 1021
(effective l JaDuary 2019).
Slructurey goverllAM¢¢ 4nd manAgem¢nt
Governlng do¢umeDt
The cilarity is controll¢J by its governinB documenL a de¢d of trus( 8t￿ eotsstitut¢s a limited cornpany. limited by
gplara￿. as defined by the Comp&ttiK Act 2006.
Reffr¢n¢e and admlnlstr4tfve detllls
Reglstered Company number
07713750 (Engknd and Wales)
R¢gbtsred Charlty nunther
I l82414
Re2l$tered offlee
23 Church Road
Ton P¢ntr¢
Rhondda Cynon Taff
CF417EB
Trn5teeg
Mrs J Hawkins
M8 C Williams
M8 P A Marehant
Miss E Jones
IndepeDdellt E￿mIller
Curtis Bowden & Thomas Lirnited
Charter¢d Certified Accountants
l 01 Dunraven Strect
Tonypalldy
CF40 IAR
Approved by order of board of trustees on 25 April 2024 and signed on its behalf by..
Miss
- Trustee
Page I

Ind¢
nden¢ EXan￿￿¢￿'S Rc
rt to the Trn$tees of
Frl¢nds of AnltDab W*le8
IndeptndeDt exgmiller's report to the trw¢ee$ of Frknds of Wales {'the C•mp4My')
I re￿rt to the charity trust¢es on Tny eXamin￿On of the a￿QUDts of the Compllly for the year C￿ded 31 Juty 2023.
RespoDslbilitle5 and basls of report
As the ¢b4riWs tnL%tees of th¢ co￿￿allY (and algo its dire£kn for the p￿r￿Se5 of company law) YCJU ate resp¢)nsible for
the preparation of the accounts iti accordance the iequirettw￿ of thc Conwani¢s Act 2￿6 {'the 2006 Act).
Havin8 satisfied myself that the accounts of the Company are not requir¢d to be audikd under P¥rt 16 of the 2(N)6 Act
and aTe eligiblc for independent ¢x#minatiotL I report in resp¢¢t of my examination of your charitys accounts as caTTi¢d
under Section 145 of the Charities Act 2011 (Ih¢ 2011 Act). In eallying out examitiaiion I b3v¢ followed the
Directions ￿Y¢ll by the Charity Commission ty￿er Sectioll 145(5) {b) of the 2011 ACL
Independent examlntt'l $t*tement
Since your charitys woss income ¢x¢¢¢ded £250,OiN) your examiner must be a member of V4 listed body. l ¢an wnfim
that I atll quah'fied to und¢rtake the examination k¢au8e I am a m¢mb¢r of the Association of Chartered Certified
A¢¢ouDtaots, which is one of the listed bodies.
I have Completed ￿Y exarnination. I confirm th81 no mat*rs have ¢otne to my attention in ¢onn¢¢tion with the
exarniDation giving rn¢ ¢ause to beli¢ve'.
a¢¢ountin8 r¢¢ords were notkept in respect of the Company as r¢quired by Section 386 of the 2(M)6 Act: or
the ac¢OW￿ do not accord with those re¢ord5' or
the ￿OUnt8 do not eomply with the a(%ounting r¢quiren*nts of Sethion 396 of the 2006 Act other than any
requirement thai the xcounts give a and fairView￿lch ts not a matter considered as part of an independent
examination; or
th¢ a¢¢ounts have not k¢n prepared in aecordan¢¢ with the methods and principles of the Stat¢m¢nt of
RKommended Practice for accow)ting and r¢poTting by charities {appli¢able to charitles preparing their accounts
in accordanc¢ with the Financial Reporttng Standard applieable in th¢ UK and Republi¢ of Iieland IFRS 1021).
I concerns and h#v¢ come across no other rnatttrs in connection with the examination to wbx¢h attention should
be draw) in this rep(trrt in order to ellable 8 proper understsnding of the ¥counts to be Tcached.
St¢phen John Smith FCCA
Curtis Bowden & Thomas Limited
Chartered Certified A¢countants
101 DuTJTaven Sti¢¢t
Tonypandy
CF40 IAR
25 Aprll 2024
Pa8e 2

FrleDdi tsf Anlmali Wal
tstement Df
4Del#l Aedvftf
Year End
31
202
31.7.23
Unrestricted
fund
31.7.22
Total
Notes
Intome 4nd endowm¢Dts from
Charitable #¢dvltles
c￿￿[Itable actEvities
360,986
358.301
Eipendlture (*
Raising fut¥ls
295,902
256,925
Ch*rltable a¢tlvltltS
Charit&ble Activities
77,318
57,855
373,220
314,780
NET INCOMEI(EXPENDrruRE)
(12234)
43,521
R¢conelli#tlon of funds
Total funds brougbt fonyard
63,659
20,138
Tot*1 funds earrled rot￿r￿
51,425
63.659
The notes fon part of these finan¢iai statements
Page 3

Frlends of Anlmals Wales
B#lance Sheet
31 Juli 2023
31.723
UnTestricted
fimd
31.722
Totsl
fuDd5
Notes
Ftsed amets
Tangibl¢ assets
6.869
2,783
Cllrrebt assets
Debtors
Cash ot bank and iti hand
4.500
53,003
4,500
72.918
57.503
77,418
Credltors
Arnou￿ts falling Thrythin one year
(12,947)
{16.542)
Net currtnt usets
44.556
60.876
Tot*1 Assets leu current liabilities
51.425
63,659
NET ASSETS
51,425
63,659
Funds
u￿￿trict¢￿
51.425
63,659
Total f￿ndS
51,425
63,659
Th¢ clwitable conjpany is ¢Dtitled to exejnption from audit unikr Se¢tioTh 477 of th¢ Conwanies Act 2006 for the yeaT
ended 31 July 2023.
The rKnth¢rs have ttoi requir￿ th¢ company to obtsin In audit of its finan¢i&l staietnents for the year eThled
31 July 2023 iti accordance Trith Section476 of the Co￿aDies Act 2006.
The trustees acknowledge tb¢ir iespoDsibilitics for
(a)
eJJsuring ibat the charitable conwany keep8 accounting r¢cords that con¥)ly with Se¢tiorks 386 and 387 of the
Companies A¢t 2006 aThl
(b) pr¢ppting financial ststements which giv¢ A ttue and fair vlew of the stale of affairs of the Charitsble company as
t the end of each rjtwicial yeaz and of ils surplus or deficit for ¢a¢h financial year in aCcOrdaD￿ with the
reqUITcn￿ts of S¢ctions 394 a￿￿ 395 and which otherwis¢ comply the require￿nts of tb¢ Companie5 Act
2006 relatitig to fuwKial statetllertts. 50 faT as appIl￿ble to the charitable company.
These financial statements have been pr￿sred in accordance with the provisions applicable to charitable ¢omponi¢s
$ubjed to tbe small companies T¢81￿.
The financial statem¢nts vKre approved by the Board of Trust￿$ and authorised for issu¢ on 25 April 2024 and were
signed on its bebalf by..
The notcs forn) part of these fiJw)¢ial statements
Page 4

Frltnds of Anlmals W*les
Notes to the FID*Del41 Sts¢emeDts
for the Ytar Ended 31 Jul . 2023
Ac¢ountln¥ polkl
Basts ofpreparlllg tbe finandal 8tatements
The financial statcm¢nts of the charittble company. which is a public benefit ¢ntity UDdcr FRS 102. have been
prepared in a¢cordance with the CharAti&% SORP IFRS 102) 'Accounting and R￿Orting by Charities.. Statem¢Dt
of R¢￿￿￿ded Practice appli¢able to charities preparing th¢ir accounts in accordart¢¢ with the Financial
Reporting Standard applicable in the UK atKt Republic of Ireland (FRS 102) (effedive l January 2019).,
Fttiancittl R￿Orting Standard 102 Tr Fina￿la] Reporting St2nd4rd applicable in the UK al￿ Rcpubli¢ of
I￿land, and the CoJnpani¢s Act 2006. The financial Stat¢D￿llts have been pr¢par¢d ￿￿1¢[ th¢ historical eost
conventioTL
Inconle
All in¢om¢ is re¢o8nised in the Stat¢rn¢nt of Financial Activiti¢S once the cl)arity has etititleAn¢tst to th¢ fimds. it
1$ probable that the incom¢ will be received and the amount ¢an b¢ measwed reliably.
Exp¢ndithre
Liabilities are rttogThised as expendi￿re as soon #s there TS a legal or ¢onstrn¢tive obligation con]mitting the
charity to thal expendi￿[¢, it As prob#bk that a transfer of ¢eonomic benefits will be required in sett]ement and
the amount of the obligation ¢aD b¢ m¢8sured reliably. Expenditure is a¢cow)￿d for on an a¢¢rnals basis and has
been classified under headings that aggregatr all co81 related to the eat¢gory. Wb¢te costs cannot be directly
atknl>uted to particular headings i]Ky have been allocated to activities on & basis consistent wlth the use of
resoU￿¢s.
Tanglble flxed ￿Set3
Dep￿CIatIOn is Provided &t the following annual rftte$ in order to write off each asget over its ¢stimat¢d useful
jife.
Plant and machinery
CompuieT equipment
25•/• On Teducing balance
25•/0 on reducitig balancc
Tax*tlDD
The charity 1$ exempt from corporation tax on its ¢haritsble activitie5.
Fund aeeollndnt
Unrestricled futtds can be used in accordttncc wilh the Charithble objecliv¢s at the discretion of the trvstee5.
Restricted fimd5 can on]y be u5¢d fol particular restricted purpc6es within th¢ objects of the Charity. Restrictio￿$
arise whets specified by tbe donor OT when fullds are rnised for particular r¢stri¢¢ed purposes.
Furdwexplanation of the nature and purpose of each is included in the notes to th¢ finallcial statement&.
Net tDtots¢l(e￿¢DdltUre)
Nct incon)el(expetidibJr¢) is Stat￿ after chawngl(erediting):
31.7.23
31.722
Depreciation- owll¢d a$s¢ts
Deficit on disposal of fixed assets
1,380
702
696
Pa8e S
continued...

Frle
f Anlma
W4les
Notes to the FlnantlAI St*t¢lDeDts- continued
for ihe Year EDded 31 Jul , 2023
Tru$ttts' remuneratlon and benefits
There ￿r¢ no twste¢s' reMU￿ratIOn or other benefits for the year ended 31 July 2023 Dor for the year ended
31 July 2022.
TTUStees' eXPe￿Se$
Tkn were no trnstees, expenses paid foT the year ended 31 July2023 nor foT th¢ y¢pr ended 31 Juty 2022.
Cojnparatlves for the $t•t¢m¢ll¢ tsf IIDaDelal actlvltles
Unrestrieted
IDfOJDe and endoTvmeDts from
Charitxble g¢dvltle$
ChaTitable activities
358,301
Expendlture
Raising ￿ndS
256.925
Cbaritable actlvltkj
Charitable a¢tiviti¢$
57.855
Tot*l
314.780
NET L¥COME
43,521
Reco￿¢1111t1Ott of flltsdi
Totsl fimds brought for￿rd
20,138
Totsl ¢•rrled f•nv*rd
63.659
T￿gIble fixed 98sets
Plant and Computcr
njachincry
quipmenl
Totals
C•gt
At l August 2022
Additions
7,800
210
8,010
5.466
At JI Jllly 2023
13,266
210
13.476
Depreeladon
At l Augttst 2022
Charge for year
5.026
1.377
201
5.227
1.380
At 31 July 2023
6,403
204
6,607
Net book Y41ue
At 31 July 2023
6,863
6.869
At 31 July2022
2.774
2,783
Page 6
continu￿...

riends of W*
l¥otey to the FinaDeial Ststements- ¢ontJnued
for the Year Ended 31 Julv 2023
Debtors: *mount$ falllng due wlthln •n¢ year
31.7.23
31.7.22
Other debtth3
4,500
4,500
Credltors: fglllng d•e Tyithln year
31.7.23
31.7.22
Trade ¢reditors
12.947
16,542
MoverJ*nt ID
Nel
At
31.7.23
At 1.8.22
UDrestrfcted fundi
General fimd
63.659
{12.234)
51,425
TOTAL FUNDS
63,659
{12234}
51.425
N¢t IIk)vem¢nl ITA fimds. i￿]￿dea in the above are as follows:
Incoming
resouTCCS
Resources
¢xpetMled
Movement
in fiinds
Unre%trirted fwnds
General fimd
360,986
{373,220>
{12,234)
TOTAL FUNDS
360.986
(373.220}
(12.234)
Comp*r4tfves for movement la f￿ndS
Net
At
31.7.22
At 1.8.21
Unre*trithd funds
Gcn¢ral fiu
20.138
43,521
63.659
TOTAL FUNDS
20.138
43,521
63.659
Page 7
¢ontinu¢d...

Frlends f knlm
Wales
Ntstes to the FIDanelal Stat¢meDlJ- continued
for the Yur Ended 31 Jllii 21123
Movement In thDds- coitinued
Comparntive net movement in fijnds, itiGlud¢d in the abovc are a& folloTr3:
Incoming
Resources
MovemeDt
UDrestrficted fullds
Genual
358,301
{314,780)
43,521
TOTAL FUIWS
358,301
(314,780)
43,521
A current year 12 months gnd prioryear 12 months ¢ombin¢d position is as follows..
Net
At
31.7.23
At 1.8.21
in funds
UnT¢Strlc¢ed funth
General fiuKI
20,138
31.287
51,425
TOTAL FifNDS
20.138
31287
51.425
A current year 12 nK&nths and prior year 12 months (y)mbincd net movement iti funds, in¢lud¢d ill th¢ above a
as follows:
tn¢oming Resources
resource
¢xp¢nd¢d
MoVem￿t
in funds
UDrcstrkted funds
General fimd
719,287
(688,000)
31.287
TOTAL FUNDS
719.287
(688.000)
31,287
Related party dtsdosures
There were no related party transactions for tbe year ¢nded 31 July 2023.
Page 8

Frienth of Anim￿* Wal
De¢￿ed St*temtnt tsf Fin*nei￿ Aetsvities
for the Year Ended 31 JMlI' 2023
31.7.23
31.7.22
In¢on* *ttd fndowmettts
Charltable a¢tivltl¢s
Shops tsktngs
Donations attd sponsorships
￿eipts
117,M3
229.123
14.420
90.659
254.973
12.669
360,986
358,301
TDtal Ineomth£ wo￿Te¢*
360,986
358,301
Expemdlthrt
Dtrert eharltable cost%
Anirnal fc¢d
Veterinary fees
Ken1￿1 fees
5,755
288.469
1,678
1,178
254.457
1,290
295.902
256,925
Ch4rlt*ble *cdvltk8
Reni
Rates
InsuTan¢¢
Light and heat
33200
2.137
2.068
10.977
23,400
765
2,706
3.501
5.572
857
860
4.428
5,960
1,858
3,119
889
1,581
961
702
696
Comput¢r ¢onsum&bl
Telephone
Printing and station¢ry
Motor expenses
Sub%riptioLg
Repairs a￿j renewals
Sundry ¢xp¢nses
A¢¢ountsncy
Bank charges
Lkpreeiation
Los5 on sal¢ of tang]bl¢ fised &ssets
898
1208
3947
IOJ99
3,101
1,775
3.540
1,818
871
lJ79
77,318
57.855
Total resoutces experrfied
373,220
314.780
Net {e4)eDdI￿rty1Ikeorne
(12.234)
43,521
This page does not fornipart of the statutory financial statenKt
Pag¢ 9

REGISTERED COMPANY NUMBER: 07713750 IEngl*Md Wale$)
REGISTERED CHARrrY NUMBER: 1182414
t of tbe Trustees #Dd
Umaudltrd Fln#DcfiaJ Statements
the Y¢4r Ended
' 2023
for
Frlend
Wales
Cwtis Bowden & Thomas Limited
Charter¢d Certified Ac¢ountsnts
101 Dunraven Street
Tohypandy
CF40 IAR

Frlends of Anlm*lJ W*le%
Contents ofthe F7naDclal Ststements
for the Year Ended JI Jul . 2023
Page
Report of th¢ T￿￿te¢S
IDdependtD¢ ExamiDer'8 Report
ststement of Flnalldal Aedvl¢le8
Balan¢e Sheet
Notes to the Thian¢iAI Statements
5 to 8
Det#lled Statement of FknAndal Aeth4de8

FrkDds of ANlmals Wales
Re tsrt of the Trn$te¢s
ror the Year EDded 31 j￿1. 2023
The trustecs who are a]so directors of the Chariry for the p￿￿OSeS of the Conwanies A¢t 2006, present their report with
the financial ststements of tb¢ charity for th¢ year ended 31 July 2023. Th¢ tswtees have adopted lh¢ provisions of
A￿O￿ntIng and Reporting by Cl)atiti¢s: Staten%ni of RecOn￿ended Pra¢tice applicable to e7wities PTeparing their
accouDts in accordance with the Financial R¢poning Starwjard appli¢able in the UK arAI Republic of beland (FRS 1021
(effective l JaDuary 2019).
Slructurey goverllAM¢¢ 4nd manAgem¢nt
Governlng do¢umeDt
The cilarity is controll¢J by its governinB documenL a de¢d of trus( 8t￿ eotsstitut¢s a limited cornpany. limited by
gplara￿. as defined by the Comp&ttiK Act 2006.
Reffr¢n¢e and admlnlstr4tfve detllls
Reglstered Company number
07713750 (Engknd and Wales)
R¢gbtsred Charlty nunther
I l82414
Re2l$tered offlee
23 Church Road
Ton P¢ntr¢
Rhondda Cynon Taff
CF417EB
Trn5teeg
Mrs J Hawkins
M8 C Williams
M8 P A Marehant
Miss E Jones
IndepeDdellt E￿mIller
Curtis Bowden & Thomas Lirnited
Charter¢d Certified Accountants
l 01 Dunraven Strect
Tonypalldy
CF40 IAR
Approved by order of board of trustees on 25 April 2024 and signed on its behalf by..
Miss
- Trustee
Page I

Ind¢
nden¢ EXan￿￿¢￿'S Rc
rt to the Trn$tees of
Frl¢nds of AnltDab W*le8
IndeptndeDt exgmiller's report to the trw¢ee$ of Frknds of Wales {'the C•mp4My')
I re￿rt to the charity trust¢es on Tny eXamin￿On of the a￿QUDts of the Compllly for the year C￿ded 31 Juty 2023.
RespoDslbilitle5 and basls of report
As the ¢b4riWs tnL%tees of th¢ co￿￿allY (and algo its dire£kn for the p￿r￿Se5 of company law) YCJU ate resp¢)nsible for
the preparation of the accounts iti accordance the iequirettw￿ of thc Conwani¢s Act 2￿6 {'the 2006 Act).
Havin8 satisfied myself that the accounts of the Company are not requir¢d to be audikd under P¥rt 16 of the 2(N)6 Act
and aTe eligiblc for independent ¢x#minatiotL I report in resp¢¢t of my examination of your charitys accounts as caTTi¢d
under Section 145 of the Charities Act 2011 (Ih¢ 2011 Act). In eallying out examitiaiion I b3v¢ followed the
Directions ￿Y¢ll by the Charity Commission ty￿er Sectioll 145(5) {b) of the 2011 ACL
Independent examlntt'l $t*tement
Since your charitys woss income ¢x¢¢¢ded £250,OiN) your examiner must be a member of V4 listed body. l ¢an wnfim
that I atll quah'fied to und¢rtake the examination k¢au8e I am a m¢mb¢r of the Association of Chartered Certified
A¢¢ouDtaots, which is one of the listed bodies.
I have Completed ￿Y exarnination. I confirm th81 no mat*rs have ¢otne to my attention in ¢onn¢¢tion with the
exarniDation giving rn¢ ¢ause to beli¢ve'.
a¢¢ountin8 r¢¢ords were notkept in respect of the Company as r¢quired by Section 386 of the 2(M)6 Act: or
the ac¢OW￿ do not accord with those re¢ord5' or
the ￿OUnt8 do not eomply with the a(%ounting r¢quiren*nts of Sethion 396 of the 2006 Act other than any
requirement thai the xcounts give a and fairView￿lch ts not a matter considered as part of an independent
examination; or
th¢ a¢¢ounts have not k¢n prepared in aecordan¢¢ with the methods and principles of the Stat¢m¢nt of
RKommended Practice for accow)ting and r¢poTting by charities {appli¢able to charitles preparing their accounts
in accordanc¢ with the Financial Reporttng Standard applieable in th¢ UK and Republi¢ of Iieland IFRS 1021).
I concerns and h#v¢ come across no other rnatttrs in connection with the examination to wbx¢h attention should
be draw) in this rep(trrt in order to ellable 8 proper understsnding of the ¥counts to be Tcached.
St¢phen John Smith FCCA
Curtis Bowden & Thomas Limited
Chartered Certified A¢countants
101 DuTJTaven Sti¢¢t
Tonypandy
CF40 IAR
25 Aprll 2024
Pa8e 2

FrleDdi tsf Anlmali Wal
tstement Df
4Del#l Aedvftf
Year End
31
202
31.7.23
Unrestricted
fund
31.7.22
Total
Notes
Intome 4nd endowm¢Dts from
Charitable #¢dvltles
c￿￿[Itable actEvities
360,986
358.301
Eipendlture (*
Raising fut¥ls
295,902
256,925
Ch*rltable a¢tlvltltS
Charit&ble Activities
77,318
57,855
373,220
314,780
NET INCOMEI(EXPENDrruRE)
(12234)
43,521
R¢conelli#tlon of funds
Total funds brougbt fonyard
63,659
20,138
Tot*1 funds earrled rot￿r￿
51,425
63.659
The notes fon part of these finan¢iai statements
Page 3

Frlends of Anlmals Wales
B#lance Sheet
31 Juli 2023
31.723
UnTestricted
fimd
31.722
Totsl
fuDd5
Notes
Ftsed amets
Tangibl¢ assets
6.869
2,783
Cllrrebt assets
Debtors
Cash ot bank and iti hand
4.500
53,003
4,500
72.918
57.503
77,418
Credltors
Arnou￿ts falling Thrythin one year
(12,947)
{16.542)
Net currtnt usets
44.556
60.876
Tot*1 Assets leu current liabilities
51.425
63,659
NET ASSETS
51,425
63,659
Funds
u￿￿trict¢￿
51.425
63,659
Total f￿ndS
51,425
63,659
Th¢ clwitable conjpany is ¢Dtitled to exejnption from audit unikr Se¢tioTh 477 of th¢ Conwanies Act 2006 for the yeaT
ended 31 July 2023.
The rKnth¢rs have ttoi requir￿ th¢ company to obtsin In audit of its finan¢i&l staietnents for the year eThled
31 July 2023 iti accordance Trith Section476 of the Co￿aDies Act 2006.
The trustees acknowledge tb¢ir iespoDsibilitics for
(a)
eJJsuring ibat the charitable conwany keep8 accounting r¢cords that con¥)ly with Se¢tiorks 386 and 387 of the
Companies A¢t 2006 aThl
(b) pr¢ppting financial ststements which giv¢ A ttue and fair vlew of the stale of affairs of the Charitsble company as
t the end of each rjtwicial yeaz and of ils surplus or deficit for ¢a¢h financial year in aCcOrdaD￿ with the
reqUITcn￿ts of S¢ctions 394 a￿￿ 395 and which otherwis¢ comply the require￿nts of tb¢ Companie5 Act
2006 relatitig to fuwKial statetllertts. 50 faT as appIl￿ble to the charitable company.
These financial statements have been pr￿sred in accordance with the provisions applicable to charitable ¢omponi¢s
$ubjed to tbe small companies T¢81￿.
The financial statem¢nts vKre approved by the Board of Trust￿$ and authorised for issu¢ on 25 April 2024 and were
signed on its bebalf by..
The notcs forn) part of these fiJw)¢ial statements
Page 4

Frltnds of Anlmals W*les
Notes to the FID*Del41 Sts¢emeDts
for the Ytar Ended 31 Jul . 2023
Ac¢ountln¥ polkl
Basts ofpreparlllg tbe finandal 8tatements
The financial statcm¢nts of the charittble company. which is a public benefit ¢ntity UDdcr FRS 102. have been
prepared in a¢cordance with the CharAti&% SORP IFRS 102) 'Accounting and R￿Orting by Charities.. Statem¢Dt
of R¢￿￿￿ded Practice appli¢able to charities preparing th¢ir accounts in accordart¢¢ with the Financial
Reporting Standard applicable in the UK atKt Republic of Ireland (FRS 102) (effedive l January 2019).,
Fttiancittl R￿Orting Standard 102 Tr Fina￿la] Reporting St2nd4rd applicable in the UK al￿ Rcpubli¢ of
I￿land, and the CoJnpani¢s Act 2006. The financial Stat¢D￿llts have been pr¢par¢d ￿￿1¢[ th¢ historical eost
conventioTL
Inconle
All in¢om¢ is re¢o8nised in the Stat¢rn¢nt of Financial Activiti¢S once the cl)arity has etititleAn¢tst to th¢ fimds. it
1$ probable that the incom¢ will be received and the amount ¢an b¢ measwed reliably.
Exp¢ndithre
Liabilities are rttogThised as expendi￿re as soon #s there TS a legal or ¢onstrn¢tive obligation con]mitting the
charity to thal expendi￿[¢, it As prob#bk that a transfer of ¢eonomic benefits will be required in sett]ement and
the amount of the obligation ¢aD b¢ m¢8sured reliably. Expenditure is a¢cow)￿d for on an a¢¢rnals basis and has
been classified under headings that aggregatr all co81 related to the eat¢gory. Wb¢te costs cannot be directly
atknl>uted to particular headings i]Ky have been allocated to activities on & basis consistent wlth the use of
resoU￿¢s.
Tanglble flxed ￿Set3
Dep￿CIatIOn is Provided &t the following annual rftte$ in order to write off each asget over its ¢stimat¢d useful
jife.
Plant and machinery
CompuieT equipment
25•/• On Teducing balance
25•/0 on reducitig balancc
Tax*tlDD
The charity 1$ exempt from corporation tax on its ¢haritsble activitie5.
Fund aeeollndnt
Unrestricled futtds can be used in accordttncc wilh the Charithble objecliv¢s at the discretion of the trvstee5.
Restricted fimd5 can on]y be u5¢d fol particular restricted purpc6es within th¢ objects of the Charity. Restrictio￿$
arise whets specified by tbe donor OT when fullds are rnised for particular r¢stri¢¢ed purposes.
Furdwexplanation of the nature and purpose of each is included in the notes to th¢ finallcial statement&.
Net tDtots¢l(e￿¢DdltUre)
Nct incon)el(expetidibJr¢) is Stat￿ after chawngl(erediting):
31.7.23
31.722
Depreciation- owll¢d a$s¢ts
Deficit on disposal of fixed assets
1,380
702
696
Pa8e S
continued...

Frle
f Anlma
W4les
Notes to the FlnantlAI St*t¢lDeDts- continued
for ihe Year EDded 31 Jul , 2023
Tru$ttts' remuneratlon and benefits
There ￿r¢ no twste¢s' reMU￿ratIOn or other benefits for the year ended 31 July 2023 Dor for the year ended
31 July 2022.
TTUStees' eXPe￿Se$
Tkn were no trnstees, expenses paid foT the year ended 31 July2023 nor foT th¢ y¢pr ended 31 Juty 2022.
Cojnparatlves for the $t•t¢m¢ll¢ tsf IIDaDelal actlvltles
Unrestrieted
IDfOJDe and endoTvmeDts from
Charitxble g¢dvltle$
ChaTitable activities
358,301
Expendlture
Raising ￿ndS
256.925
Cbaritable actlvltkj
Charitable a¢tiviti¢$
57.855
Tot*l
314.780
NET L¥COME
43,521
Reco￿¢1111t1Ott of flltsdi
Totsl fimds brought for￿rd
20,138
Totsl ¢•rrled f•nv*rd
63.659
T￿gIble fixed 98sets
Plant and Computcr
njachincry
quipmenl
Totals
C•gt
At l August 2022
Additions
7,800
210
8,010
5.466
At JI Jllly 2023
13,266
210
13.476
Depreeladon
At l Augttst 2022
Charge for year
5.026
1.377
201
5.227
1.380
At 31 July 2023
6,403
204
6,607
Net book Y41ue
At 31 July 2023
6,863
6.869
At 31 July2022
2.774
2,783
Page 6
continu￿...

riends of W*
l¥otey to the FinaDeial Ststements- ¢ontJnued
for the Year Ended 31 Julv 2023
Debtors: *mount$ falllng due wlthln •n¢ year
31.7.23
31.7.22
Other debtth3
4,500
4,500
Credltors: fglllng d•e Tyithln year
31.7.23
31.7.22
Trade ¢reditors
12.947
16,542
MoverJ*nt ID
Nel
At
31.7.23
At 1.8.22
UDrestrfcted fundi
General fimd
63.659
{12.234)
51,425
TOTAL FUNDS
63,659
{12234}
51.425
N¢t IIk)vem¢nl ITA fimds. i￿]￿dea in the above are as follows:
Incoming
resouTCCS
Resources
¢xpetMled
Movement
in fiinds
Unre%trirted fwnds
General fimd
360,986
{373,220>
{12,234)
TOTAL FUNDS
360.986
(373.220}
(12.234)
Comp*r4tfves for movement la f￿ndS
Net
At
31.7.22
At 1.8.21
Unre*trithd funds
Gcn¢ral fiu
20.138
43,521
63.659
TOTAL FUNDS
20.138
43,521
63.659
Page 7
¢ontinu¢d...

Frlends f knlm
Wales
Ntstes to the FIDanelal Stat¢meDlJ- continued
for the Yur Ended 31 Jllii 21123
Movement In thDds- coitinued
Comparntive net movement in fijnds, itiGlud¢d in the abovc are a& folloTr3:
Incoming
Resources
MovemeDt
UDrestrficted fullds
Genual
358,301
{314,780)
43,521
TOTAL FUIWS
358,301
(314,780)
43,521
A current year 12 months gnd prioryear 12 months ¢ombin¢d position is as follows..
Net
At
31.7.23
At 1.8.21
in funds
UnT¢Strlc¢ed funth
General fiuKI
20,138
31.287
51,425
TOTAL FifNDS
20.138
31287
51.425
A current year 12 nK&nths and prior year 12 months (y)mbincd net movement iti funds, in¢lud¢d ill th¢ above a
as follows:
tn¢oming Resources
resource
¢xp¢nd¢d
MoVem￿t
in funds
UDrcstrkted funds
General fimd
719,287
(688,000)
31.287
TOTAL FUNDS
719.287
(688.000)
31,287
Related party dtsdosures
There were no related party transactions for tbe year ¢nded 31 July 2023.
Page 8

Frienth of Anim￿* Wal
De¢￿ed St*temtnt tsf Fin*nei￿ Aetsvities
for the Year Ended 31 JMlI' 2023
31.7.23
31.7.22
In¢on* *ttd fndowmettts
Charltable a¢tivltl¢s
Shops tsktngs
Donations attd sponsorships
￿eipts
117,M3
229.123
14.420
90.659
254.973
12.669
360,986
358,301
TDtal Ineomth£ wo￿Te¢*
360,986
358,301
Expemdlthrt
Dtrert eharltable cost%
Anirnal fc¢d
Veterinary fees
Ken1￿1 fees
5,755
288.469
1,678
1,178
254.457
1,290
295.902
256,925
Ch4rlt*ble *cdvltk8
Reni
Rates
InsuTan¢¢
Light and heat
33200
2.137
2.068
10.977
23,400
765
2,706
3.501
5.572
857
860
4.428
5,960
1,858
3,119
889
1,581
961
702
696
Comput¢r ¢onsum&bl
Telephone
Printing and station¢ry
Motor expenses
Sub%riptioLg
Repairs a￿j renewals
Sundry ¢xp¢nses
A¢¢ountsncy
Bank charges
Lkpreeiation
Los5 on sal¢ of tang]bl¢ fised &ssets
898
1208
3947
IOJ99
3,101
1,775
3.540
1,818
871
lJ79
77,318
57.855
Total resoutces experrfied
373,220
314.780
Net {e4)eDdI￿rty1Ikeorne
(12.234)
43,521
This page does not fornipart of the statutory financial statenKt
Pag¢ 9