
## **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 Lit￿lled
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
GOver￿li1g 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 t￿istCeS 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 fc1ll0￿d 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 a￿d 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 StaI￿ai.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 fIn￿1claI statenients
Page 3

Friemds of An11￿91S 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¢0￿ntIng 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¢li￿nts, 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 fil￿ncIal Stat¢ti￿1]ts weir appi'oved by the Board of T￿SteeS 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 State￿￿￿tS
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 expendi￿re a5 soon as therc is a legal oj. coiistsuclive obligation coli￿lIttIng 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 r￿QUJ.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 I￿￿te¢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
eqli1pm￿jÉ
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 ¢￿'￿e￿i 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 ¢i￿ed 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 coilslli￿bIeS
Telephone
Printing atKI stationery
Motor cxpenses
Subscriptioi)s
Repails and renewals
Suiidiy expeiises
Accountaney
Batsk charges
DepiEciatioii
Loss on sale of ta1￿ible 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 p￿1 of the statutory financial stat¢m¢nts
Pagell

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 Lit￿lled
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
GOver￿li1g 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 t￿istCeS 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 fc1ll0￿d 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 a￿d 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 StaI￿ai.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 fIn￿1claI statenients
Page 3

Friemds of An11￿91S 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¢0￿ntIng 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¢li￿nts, 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 fil￿ncIal Stat¢ti￿1]ts weir appi'oved by the Board of T￿SteeS 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 State￿￿￿tS
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 expendi￿re a5 soon as therc is a legal oj. coiistsuclive obligation coli￿lIttIng 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 r￿QUJ.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 I￿￿te¢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
eqli1pm￿jÉ
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 ¢￿'￿e￿i 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 ¢i￿ed 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 coilslli￿bIeS
Telephone
Printing atKI stationery
Motor cxpenses
Subscriptioi)s
Repails and renewals
Suiidiy expeiises
Accountaney
Batsk charges
DepiEciatioii
Loss on sale of ta1￿ible 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 p￿1 of the statutory financial stat¢m¢nts
Pagell