2024-07-31-accounts - Friends Of Animals Wales

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Friends of Animals Wales

Annual Report and Statement of Accounts

For the Year Ended 31 July 2024 Charity Registration Number: 1182414

Trustees’ Report

Friends of Animals Wales is a volunteer-run rescue organisation working within local communities across Wales and the UK. As a home-based organisation all animals are cared for in foster homes, with occasional use of boarding facilities during emergencies. We specialise in the rescue, rehabilitation and rehoming of dogs and cats. The majority of animals entering our care require significant veterinary treatment, emotional rehabilitation, and long-term support before they are ready for adoption.

Rescue and Rehoming

Our primary intake continues to be dogs, many of whom come from breeding establishments when no longer required for breeding due to age, illness, or their ability to be profitable for the breeder. We also take in sick or unsaleable puppies. We have considerable expertise in rehabilitating these animals and preparing them for life in a family home. We also accept animals surrendered by members of the public due to illness, financial hardship or changes in personal circumstances.

Due to the retirement of our Rabbit and Guinea Pig Coordinator we have been unable to accept any small furries into rescue. We have unfortunately been unable to recruit an experienced and knowledgeable replacement essential to ensure their care is appropriate to their needs whilst in rescue and post adoption.

All animals receive a full veterinary examination on arrival and appropriate veterinary care including neutering, dental work, vaccinations, parasite treatment and any necessary surgeries. Due to their poor condition and long-term neglect many require specialist referral. Animals with ongoing health needs may be placed into permanent foster homes with the charity retaining responsibility for veterinary costs, specialist food and any other support needed. Some with chronic health conditions leave us on an assisted adoption contract and we continue to cover veterinary costs for those conditions. We operate a non-destruct policy and will only consider euthanasia when advised as the most compassionate option by veterinary professionals.

Respite Care

We continue to provide short-term respite care for pets where owners are admitted to hospital, experiencing crisis or facing unexpected disruption. Due to capacity pressures, we are unable to meet all requests, but we strive to support as many as possible. Fortunately, many are able to return home once there are in a position to care for them but sadly a few stay with the rescue and are found wonderful new homes.

Community Support and Food Bank Assistance

We provide vital community services including;

A Pet Food Bank

An online Lost and Found service to help reunite missing pets with their owners.

A 24-hour Helpine offering advice and assistance.

Demand for support from pet owners continues to increase significantly. We provide emergency pet food, medication support, parasite treatments, and practical assistance to those struggling financially. Referrals come to us through social services, housing associations, community groups, the police and through self referrals. Many of the individuals we help have limited or no access to transport, and our volunteers deliver supplies directly where needed. We also work closely with local food banks and community services to ensure help reaches those most in need. We also support smaller rescue organisations with food and equipment supplies.

We are extremely grateful for the ongoing support of many organisations and businesses including Bern Pet Food, Pets at Home, Pets Foundation, Tesco Chepstow, Cardiff and Bridgend, Jolleys Merthyr, Pet Wise and others. Due to the help we receive from these organisations and members of the public we have been able to reduce spending on animal food and have only needed to purchase specialist diets both for us within the rescue and the Food Bank.

Impact of Economic Pressures

The cost-of-living crisis continues to place considerable strain on our rescue operations. Veterinary fees remain our highest expenditure and continue to rise. We also face increased fuel, transport and utility costs. At the same time, requests for help from the public have grown, while individual donations have reduced. We have opened an additional shop and we hope that will increase our income to meet ongoing need. Despite these challenges, our volunteers remain dedicated, and our work continues with compassion and commitment.

Volunteers

Retaining and recruiting volunteers for all areas of our rescue work continues to be challenging. Many larger animal welfare organisations now utilize home fostering and this

has affected the number of foster homes available. Some of our volunteers have taken paid employment due to their own financial circumstances leaving them less time to commit to voluntary work. We are incredibly grateful to those who continue to support our work and for those new to our rescue who are working hard to help us achieve our aims. We again held a Dog First Aid course funded by the rescue to support Fosterers in their work and reimbursement for fuel costs of vet visits is available.

Financial Review

Total income for the year was £289,132. This represents a decrease from the previous year, reflecting a reduction in general donations and fundraising income. Expenditure for the year was £243,649, with veterinary treatment (£161,875) continuing to account for the greatest proportion of costs.

The charity recorded a surplus of £45,483 for the year (compared to a deficit of £12,234 in the previous year), increasing the total funds carried forward to £96,908. While this surplus strengthens reserves temporarily, the underlying financial pressures remain significant. The need for continued fundraising and community support is greater than ever to ensure we can continue responding to emergency welfare cases and increasing public need.

Reserves Policy

The Trustees aim to maintain reserves to ensure continuity of care for animals, particularly those requiring veterinary treatment or long-term support. Current reserves are considered appropriate but must be protected to ensure future sustainability.

Trustees and Governance

The Trustees during the year were:

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

No Trustees received remuneration or expenses during the year.

Signed on behalf of the Trustees:

Eileen Jones Date: November 1[st] , 2025

REGISTERED COMPANY NUMBER: 07713750 IEllglaT]d 8iid Wales) REGISTERKD CHARITY NUMBER: 1182414 ort of the Trustees and Unaudlted Flnanelal StRtemeMts foi. the Year Ended l Jul 2024 for FYtend8 of Athlmals Wales Curtis Bowden & Thojnas Litlled Chai'lered Ceriifieo AccountanES 101 Dulli'aven Street Tonypandy CF40 IAR

Fi4ends of Aiilmals Wales Contents of (he Flnanclal Statemeiits for tlie YeAI- F.nded 31 Jul 2024 Page Report of the Trustee5 Independent Examinei s Report Statement of Flnancial Actlvlties Balance Sheet Notes to the Flnancial Statements 6 to 10 Detalled St8tement of Flnanci&l Actlvltles

Friends f Anlmals Wale5 ort ot. the Trustees foi. the Yeai. Ended 31 .Jul 2 24 The trustecs who are also dii"ectors of Lli¢ charity for the piiiposes of th¢ Coinpanies Act 2006, prescnt their report witli tlie finai)¢ial slateineiits of Ihe chai'ity foi" the yeai. ¢nded 31 Jiily 2024. Tlie lSte¢S haye adopied th¢ provisions of Accounting and Reporting by CharitiEs'. Statctnent of Reconllnended Praelice applicable to charities pi'epai'iiig theÉr accowits accordance witli the Financial Reporting Standai%l applicable the UK ai)d Republic of lirland {FRS 1021 (effective I Januaiy 2019). Structui'ey govermgnce and In2n&geinent GOverli1g document The Cli.1 is controlled by its govcrning document, a deed of trust, alld consiitutes a liniited coii)pany, limited by guaiantec, as defiii¢d by the Conipaiises Act 2006. Reference adTninl$ti'&tive det8115 Registered C'ompany number 07713750 (Engtand and Wales) Registered Chgrity number 1182414 Registered offlee 23 Cliuirli Road Ton Penlie Rhondda Cynon TAff CF417EB Tiwstees Mrs J HawkiThs Ms C Williams Ms P A MarcSiant Miss E Jotles Independent Examlnei. Curtis Bowden & Mioinas Limited Chai"tered Cei'tified Accountants 101 Dllnraveii Stieel Tonypandy CF40 IAR Approved by oyder of the board of trustees on 24 (ktober 2025 aiid signcd ot] it5 behalf by.. Miss E Tlugiee Page I

Jllde endent Examlner's Re oi't to the Trustees of Frlemds of AnlmAls Wales Independent exaininer'5 report to the trustees of Friends of AnlmAls Wales {'the Company,) I rcpoi't to the chaiity trustees on my examit]ation of tlie accounts of tl)e Cotnpaiiy for the year ended 31 July 2024. Responslbllltles and b8s15 of i'epoi't As ¢lie ¢hai'ity's tistCeS of tlie Company (and also its directors foi. die piirposes of ¢oll)pany lawl you are respot]sible foi ¢lie PTepdf<ilion uf ttie accounts in aecoi'dance wth thc Irquiremen(s ol'tlie Companies Act 20061'ih¢ 2006 Ac¢). Having satisfied n)yself that th¢ accouiits of tlie Coii)pany are not r¢quired to bc audited under Part 16 of t} 2006 Act and al'e eligible for independ¢iit exaTiiinatioii, I repoi"t in i'csp¢ct of my examitiation of youi. chariry's accounts as carried ollt under Section 145 of tlie Chai'iÉie5 Act 2011 I'the 2011 ACVI. Iii carrying out n)y exainination I have fc1ll0d the Dirc¢lions given by th¢ Chai'ity Conin)ission under Section 145(51 Ib) of thc 201 l Act. Independent eN&n]Inei s stgt¢Tnent Since your chai'ilys gross incomg exc¢¢ded £250.000 youi. examiner Inust be a member of a listed body. l ean confirm that I am qualified to undertake th¢ cxainiiiation because l am a mcmbei of the Association of Chartered Certifi¢d AccoLmtants, whicli is one of the IESted bodies. I have completed Iny exan)ii)atioi). I confirm that no matiers liave come to rny atteiition in conn¢ction with the exainination givit]g mc cause to believe.. accounting records were not kept in respect of tlitt Compaiiy as requir¢d by Seetioii 386 of the 2006 Act; or thc accounts do not accord witl) those recoi"ds,' or the accounts do iiot comply with tlic aLCOEinliiig irqiiirements of S¢ction 396 of tlie 2006 Act other than any requircnicnt tliai the ae¢oiillls give a true ad fair view whÈch is Thot a iiiattei" considered a$ part of an independent exainination. or thc accounts have not been pr¢p&red in accoi'daiice with tlie niethods and principles of th¢ StatemenL (Jf Recomnicnded Pi"actioe foi. a¢counting at)d repoitiELg by cliarsties (applicable to cliai'ities prepai'ing tlieir accounts in accoi'dance with tlie Financial Rcportiiig StaIai.d applicable ID tbe UK and Repiiblic of Irela[ (FRS 1021}. I have no concerns and have coine across no other mattels in Conneotion willi thc cxaiiiinatioii to which attention should be drawn tn this report in oidei. to enable a proper iindei'staiiding of the accounts to be reach¢d. Siephen John Sinith FCCA Curtis Bowden & Thojnas Liiniled Chai"tei'ed Certified Accountants 101 DuRraveii Street Toiiypandy CF40 IAR 24 October 2025 Page 2

Frtends of Aiiinials Wales Slatement nf Fliionelal Actlvities foi. the Year Eniled 31 Jul 2024 31.7.24 Uni'csli'icted fund 31.7.23 Total funds Notes . Income and endoivments frDm Chai'ltgble 8ctivitles Cliarilable activitÈes 289,132 360.986 Expenditure o Raising funds 164.858 295,9n2 Charltable 8ctivlrfes Chai'itable activities 78,791 77,318 Total 243,649 373.220 NET INCOMEI(EXPENDITURE) 45,483 (12,234) Reconciliation of funds Tolal fiinds bi'ollglit foNai'd 51.425 63,659 Totsl funds carrled forward 96.91)8 51,425 Th¢ 0t¢S form pai1 of these fIn1claI statenients Page 3

Friemds of An1191S Wales Balance Sheet 31 JMI 2024 31.7.24 Unrestricted fuNd 31.7.23 Total funds Notes Fixed a55ets Tangible assets 11,329 6,869 Curi'ent assets DebtOTS Cash at batik and hand 4.500 94,554 4,500 53,003 99.054 57,503 Ci-editor5 Aniout]ts falling due within onc year (13,475) IL2,9471 Net current assets 85,579 44.556 Total assets less current Ilabllltles 96,908 51,425 NET ASSETS 96,908 51,425 Funds Unresti'icted funds 96.908 51.425 Tot41 funds 96,908 51,425 The cliaritable conipaThy is entiiled 10 exemption from audit under Seelion 477 of tlie Con)panies Act 2(M)6 for the year ended 31 July 2024. The illembe¥s hav¢ iiot requii.ed tlie company to obtaiii ai) audit of sts fii)ancial statements for the year et]ded 31 July 2024 in accotdaiice wilh Sectioji 476 of th¢ Coinpanies Act 2006. The Itvstees acknowl¢dge their rcsponsibiliries for (a) cnsui'ing tl)at the chai'itablc company keeps E¢0ntIng recoi'ds that ¢oniply with Seclions 386 and 387 of tlie Coiiipanies Act 2006 and pi'eparing finanoial 51ateinents which giv¢ a true alld fail. view of tlie slate of affauE of tlic charitable compaiiy as at the ci)d of cach financial year aiid of its surplus or deficit foy each financial yeai. in accordance with the IEquirciiKnls of Seclioll5 394 aiid 395 aiid which oth¢Jwise coiiiply with the requiremct]Is of the Coinpanics Aet 2006 I'elating to fiiianeial stal¢lints, so far as applicable to the cliari(able conipaiiy. (bl The notcs foi'm part of these fiiian¢ial statemeiits Page 4 coiitii)ued,.

FTlends of Aiilmals Wales Balance Sheet. comtiiiued 31 Jul 2024 These financial statements hav¢ be¢n prepared iii accoidaiicc with th¢ pi'ovisioas applicable to chai'ÈiAble companies subjed ro the sniall eonipanies regin)e. The filncIal Stat¢ti1]ts weir appi'oved by the Board of TSteeS and authoris¢d for issue on 24 October 2025 aiid weye stgned on its behalf by,. EJon rustec The notes foim part of thes¢ financi31 StatetS Page 5

Frlends of Anlmals Wales Notes to tht Flnxncial Statements foi. the Year ETrded 31 Jul 2Q24 A¢¢ountlng polleles B4ITr1s of preparing the financlal statements The fijiaticial stateillents of tlie chai'itable conipany, whieh is a public bei)efit entity llnder FRS 102, hav¢ been pi'epared in accordance with the Charities SORP IFRS 1021 'Accounting aiid Reporting by Charities.. Stateiiient of Recommcnded PracLiLe applicabl¢ to charitie5 pi"epariiig their accounts in accordallce Mqtli thc Financial Rcportiii& Standai'd applicable in the UK and Repiibli¢ of Trelaiid (FRS 102) {effective l Januaiy 2019),. Financial Repoi'ting Standai"d 102 'The Fii)ancial Reporting Siandard applicabl¢ Èn Ilie UK and Repiiblic of Ireland, and (he Companies Act 2006. The fiiianoial statements have bcen prepared undei" thc historical cost convcntion. Iiitome All income is recogThised in the Sratement of Financial Activities once the charity has ¢ntillement to the funds, it is probable that tlie incoine will be i'¢c¢ived and the amount can be measui'ed reliably. Expendlture Liabilities are recogijised as expendire a5 soon as therc is a legal oj. coiistsuclive obligation colilIttIng the charity to thal ¢XPtnditUTe, it is probable that a transfei. of ¢conomic benefits will be I'equired in settlement and the anK)unt of the oblsgalion ¢2n be nieasui'ed irliably. Expenditure is a¢couiited for on an aecruals basis and has been elassified undei. h¢adings t[l aggregatc xll cost related to thc categoiy. Where costs cannot be diTecily attribiiied to particulai. lieadings tliey l)ave b¢eJi allocated to activitics on a basis con5i$teni with tlie usc of rQUJ.cc5. Tanglble tixed ag5ets Deprecialion is provided at tlie following t)uaL l'ates in ordei. to write off cach asset Liver its ¢stimatd useful life. Plaiit and Inachin¢ry Computer equipment 250/0 Dn reducing balance 25 /0 on reducillg balance T2xatlon Thc ¢liarsty ia exempt fi'om coipoi'ation fax orb its oliai'itable actiyities. Fund accountliiE Unrcsti'icted cali be used in a¢coiYi&ncc with the dtsi'itabSe objcctives at the disci'etion of the trustecs. Restrict¢d fvnds can only be uscd for pai"ticular IEStricted purposes Wltliin the objects of tli¢ charity. Restrictioi)s arise when specified by the donor or when fvnds al'e raised for partieular I'estrict¢d purposes. Furtlicr ¢xplanation of the nalure and pui'posc of each fund is Incli¢d in tl)e not£s to the financial statements. Net incomel(exp¢ndlture) Net incomtl(expenditurel is stated after chargingllcK¢diting)'. 31.7.24 31.7.23 Depreciatioii - owned assers Deficit on disposal of fixed assets 3,775 1,068 1,380 Page 6 continiied...

Fi'iends of Anlm#ls Wales Notes lo the Finanelal Statement5- contlnued ror the V¢2Y Ended 31 Jul 2024 Trustee$, remuneratloij and benetits There wcre no Ite¢S, i'eEnuneixtion oi. oth. benefits foi. the year ellded JI July 2024 nor for thc year ended 31 July 2023. Trustees, expenses There weie no trustees, expenses paid for the yeai" ertded 31 July 2024 nor foi. the year ended 31 luly 2023, CoThPAI'Atives for the statEMent of fin8iJclAI Aetlvltles Unj'estricted nd Income alld endoivments fi-oin Chai'itable actlvilies Cl)ai'itable activities 360,986 Expenditure o Raising fithd8 295,902 Ch8rltable ac¢ivlties Chai'itablc activiti 77,318 Total 373,220 NET INCOMEI(EXPKNDITURE) {12,234) Reeonclliatlon of funds Total fiiiids brouglit foiivai'd 63,659 Total funds cayrled forward 51,425 Page 7

Friends of Anlma15 Wales Notes to the Flnanclal StatementS- Contlnued for the Year Ended 31 Jul 2024 Tangible fiyed wsets Plant and ma¢hiAery Compiiter eqli1pmjÉ Torals Cost At l Augiist 2023 Additions Dssposals 13,266 8,495 (6,000) 210 808 13,476 9,303 (6,0001 At 31 July 2024 15,761 1.018 16,779 Deprecl%tloii At l August 2023 Charge foi" year Eliniiiiatcd on disposal 6,403 3,572 14,932) 204 203 6,607 3,775 14,932) At 31 July 2024 5.043 407 5,450 Net book Value At 31 July 2024 1(1.718 611 11,329 At 31 Jiily 2023 6,863 6,869 Debtois: rdmounts f8lllng dve wlthln one year 31.7.24 31.7.23 Other debloi's 4,500 4,500 Credltors: gmounts falllng due WIthi one year 31.7.24 31.7.23 Trade creditors 13,475 12,947 Movement In funds Net moveinent in fvnds At 31.7.24 At l.8,23 Unre51ricted fund5 G¢Neral fund 51,425 45,483 96,908 TOTAL FUNDS 51.425 45,483 96,908 Page 8 coiitiiilled..

Friends of Aiilmals Wales N tes to the Flnanclal Statements contlnued for the YeAr Elided 31 Jul 2024 Movement In tunds- eontlnved Net movetnent in fiii)ds, included in the above are as follows.. Inconiing r¢sourees Resouices expcnded Movemeiit in funds Unrestricted funds G¢nei'al 289,132 (243,649) 45,483 TOTAL FUNDS 289,132 {243,649) 45,483 Comparatives foi. movement in fuRd5 Net niovcmcnt in funds At 31.7.23 At 1.8.22 Unrestrlcted fund5 (ieiiei'al ftind 63.659 (12,2341 Sl,425 TOTAL FUNDS 63,659 {12,234) 51,425 Coiiipaiptivc net moven)ent in funds, included ith thc above al'e as follow5: Inooining r¢soiirces R¢sources expended Moveme*)t in ftinds Ujarestrlcted funds Geneial fund 360,986 (373,2201 112,2341 TOTAL FUNDS 360.986 1373,220) (11234) A ¢'ei yeai 12 IDoThihs and pi'ior year 12 moiiths coiiibined position is a5 follows.. Nct Inov¢mellt in funds At 31.7.24 At 1.8.22 Uni'e51Yl¢ted funds Geiiei'al fund 63,659 33,249 96,908 TOTAL FUNDS 63,659 33.249 96.908 Page 9 contiiiued...

Frl¢nd5 01 Aiilmsls Wales Notes to the FIMancial StatemenÉs- eontlnued foi. tlie Year Ended 31 Jul 21124 Movement funds- continued A current year 12 moiiihs &iid prior year 12 tnonihs coinbin¢d llet movetn¢Tht in funds, included in the abovc are as follows.. Tneoniing i'esources Resour¢¢s expended Movement iii fvnds UnrestrlctEd I'unds Genetal fuiid 650,118 {616,8691 33,249 TOTAL FUNDS 650.518 IC)16.869) 33.249 Related party disclosures There weJE no i'elated parry transaetiot)s for the year ¢ied 31 Jiily 2024. Page 10

Frlends of Anlmals Wales Detalled Statement ot. Finsnfial Activities for the Year Ended 31 Jul 2024 31.7.24 31.7.23 Ineome and eiidosvment5 Charltable actlvltl Sliops takiiigs Donations ai?d sponsoiEhips Sundry receipts 131.543 141,278 16,311 117,443 229,123 14.420 289,132 360,986 TolAI Incoming re50ur¢es 289,132 360.986 Expendltui'e Dlrect cliai4table costs At]inial feed Veteyinaiy fees Keimcl fers 769 161,875 2.214 5,755 288,469 l.C)78 164,858 295,902 Chai'itable activltles Rcnl Rates Insuran¢¢ Liglit aiid heat Compul¢r coilsllibIeS Telephone Printing atKI stationery Motor cxpenses Subscriptioi)s Repails and renewals Suiidiy expeiises Accountaney Batsk charges DepiEciatioii Loss on sale of ta1ible fixed assets 34.93tk 33,200 2,137 2.06YI 10,977 898 1,2J8 3.947 10.399 3.101 1,775 3,540 1,818 871 1,379 810 9,021 241 1,741 1,735 17,720 676 4,948 1,626 499 3,776 1,068 78,791 77.318 Total resourc expcE]ded 243,649 373,220 Nel Inconiel(expendlture) 45.483 112,2341 This page do¢s not forin p1 of the statutory financial stat¢m¢nts Pagell