2025-07-31-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 2025 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

Due to a welcomed small reduction in the numbers of puppy farmed or breeding dogs needing our help we have been able to take in more dogs from homes. This can be due to changes in circumstances, homelessness, ill health of owners or the dog, or where owners have purchased a dog unsuitable for their lifestyle. Cats and kittens coming into our care are mostly from homes although we do take a number of unclaimed strays. We continue to work closely with veterinary practices who contact us regarding injured cats that are unclaimed and dogs and cats that have been signed over to them because owners are unable or unwilling to pay for veterinary treatment or surgery. Many of these incur high costs to enable them to have a better quality of life but most of the veterinary practices we work with offer us discounts on treatment and medication.

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

This part of our work is particularly important to us. Many of our Volunteers have experienced challenging times in their life and helping pet owners who are struggling with illness, hospitalisation, homelessness and various others crisis in their lives is very rewarding and a chance to give back. We do have to manage this service with the needs of our main responsibility to rescue and rehome but when space allows, we will always take in those owned pets we have room for until owners re in a position to have them returned.

Community Support and Food Bank Assistance

Another part of our vital community work is our Pet Food Bank

We are fortunate to receive a great deal of support from pet food companies, retailers and the general public with donations of pet food. We work with several community groups and human pet food banks to keep them stocked with food for pets they can give out. We make regular deliveries or they collect when needed. We deliver food directly to pet owners following referrals from social services, community groups, members of the public, housing associations and self referral.

Many of those who apply to us directly have disabilities or difficulties with transport, so our team of volunteers deliver food directly. We often build a relationship with some of those and can signpost them to other forms of support or help them with clothing or household items from donations to our shops. We can also help with parasite treatments, pet bedding, collars, leads, cat litter and other items to improve the quality of life for owners and especially their pets.

In addition, we also support a small number of smaller rescues with surplus food and equipment supplies.

Lost and Found service to help reunite missing pets with their owners. An online service via social media we post details of missing or found pets. Signpost owners to additional support and advise on steps needed to recover their pets. We also have volunteers who hold microchip scanners and we can help reunite found pets with 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, Jolly’s Merthyr, Pet Wise and others. Veterinary practices often donate surplus food and other supplies, and the general public are very generous donation if food and equipment including when a much-loved pet has passed away and they want to make use of their belongings

Impact of Economic Pressures

We continue to deal with the effects of the higher cost of living and many people struggling to afford the rising costs of owning a pet. We do what we can to assist but for some the only option is to hand in their pet for rehoming. Some of these having on going health issues that require a large amount of veterinary care often involving specialist referral treatment.

Whilst we have many amazing supporters who donate as much as they can an increase in their own living costs does affect their ability to be as generous as previously. Our own operating costs have increased but we continue to cover our overheads and maintain a surplus. Our volunteers work tirelessly to help our charity continue to save and change lives.

Volunteers

As an organisation run entirely by Volunteers, they are essential to our existence. They work in our three shops, they organise and hold events like dog shows, meet and greets, sponsored challenges, auctions, fostering, administration, marketing and publicity, home checks and every other aspect of running our rescue. We organise Dog First Aid Courses which are free for volunteers to attend. Reimburse fuel costs for essential travel, cover bus fares for shop volunteers and supply T-shirts and other branded items. We are delighted to work with schools and colleges to offer work experience opportunities for young people and Job Centre placements for older adults.

Financial Review

Total income for the year was £242,525. This represents a decrease from the previous year, reflecting a reduction in general donations and fundraising income. Expenditure for the year was £197,211 with veterinary treatment and related expenditure (£128,406) continuing to account for the greatest proportion of costs.

The charity recorded a surplus of £45,314 for the year comparable to last years figure of £45,483 increasing the total funds carried forward to £142,222. Whilst this surplus is very healthy, we are aware that a larger percentage of the animals in our care will requiring expensive ongoing veterinary treatment and we need to ensure we are financially able to meet those needs. In what are increasingly challenging times for fundraising and volunteer recruitment the need for us to continue all efforts to meet the needs of animals, but also their adopters and owners, is essential if we are to support and help those who rely on us.

Impact Report

Photographic evidence included within this report demonstrates the breath of the charity’s activities throughout the year. The images show successful rehoming outcomes, volunteer engagement, community fundraising, public awareness events, and partnerships that support the charity’s objectives. Together, these activities contribute directly to improved animal welfare and increased support for vulnerable pet owners throughout Wales and beyond.

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 f4uMBER.. 07713750 (EDglalld alld Wales) RECISTERED CHARrry NUMBER: 1182414 rt of tbe Trustee$ and Ullttuditsd Fith#n¢lal Staternents he Year Ended 3 Friend5 uf An1913 WAle Curtis Bowden & Thom&s Limited Chartered c.ertified Accoumants 101 DunrJv¢n Street Tonypandy CF40 IAR

Frlend of ADim¥Jk Wale8 Contents of the FIDAnci•I Statements ge Report of the Tru5ttt8 Indepettdent ExamIer,$ Report Statement of FIDine1 At(Ivitie5 B#linee Sheet IYo¢e$ to the nAnCial StatemeDts 6 to 10 D¢t411ed St*tement of FinaDcAaJ Aelivities

Friends of Anffim41s Wale$ Re rt of the Trustees ftsr tb¢ Year Ended 31 J1 2025 Thc trustces who are also directors of th¢ ¢harity for the purposes of the CompAnies Act 2006 present their rerx)rt with the financial statements of the charity for the year endcd 31 July 2025. Th¢ trnsiees have adopted the PTOViSiODS of Awounting and Reporting by Charities: Statement of Recornmended Practice applieable to ¢harities preparing their accounts i accordance with the FIan¢79] Reporting Standard applicable in the UK and Republic ol Ireland (FRS 1021 (effective I January 2019). Structure? g•vernAttee and manayment Governing documeD¢ The chaTity is Controlled by its 8overntng document. a d¢¢d of tnrt and ¢onstiiutes a limited co]npally, limited by guarantee, as defined by the Companies Act 2(KJ6. Reference and &dmlDistratlve deta51s Reglstered Company number 07713750 (England and Wai¢s) Registered Chrlty J 182414 R¢8lstered oftite 23 Church Road Ton Pentre Rhondda Cynon Taff CF417EB Trusteeg MTS J Hawkin Ms C William5 Ms P A Mar¢hant Miss E Jone5 Indep¢wlent Ex#thiner Curiis Bowden & Thomas Limited Chartered Cellified Accountsnts 101 Dunraven Street Tonypandy CF40 IAR Approved by order of th¢ ard of trustees on 28 April 2026 and si8n¢d on ils b¢ha]f by.. MI E Jone Tn]51cc P88¢ 1

Indt endent Ex#miDer'5 Re rt to the Trustees of Fritnds of AlllJllal$ Wales Independent examln¢r's report to the trn&tees of Frkttds of Anlma]s WAlts ('the CompADy') I report to the charity tru&tees on my examination of thc 8ccounts ofthe Company for the year ended 31 July 2025. Responsibilitles ba518 of report As ihe charity's tDJstees of the CompaTLy land its directors foT tbe PUTposes of company law} you are responsible for the preparaiion of the accounts in aetordance wilh the requirements of thc Companie$ A¢t 2006 Cthe 2W6 Act). Having satisfied myself that the a¢couDts of the Company are not required to be audited under Part 16 of ihe 2006 Act and att eligible for independent examinatioN I report in respect of my examinalion of your charity's accounts as carrie4J out under Section 145 of the Charities A¢t 2011 Cthe 2011 Act?. tn carrying out my examination I have followed ihe Directions giv by the Charity Commission under Section 145(5) (bl of the 2011 Act. IndepeudeDt ex•mSntr'$ #t8tement I have completed my examination. l Confirm that no matters have come to my attention in conn¢¢tion with the examination giving me cause io believe- accounting r¢¢ords were llot kept ill resp¢ct of the Company as requiTed by Section 386 of the 2006 Act. or the accounts do not accord with thobe records,. or the accourtts do not comply with the a¢¢ounting requirements of Section 396 of th¢ 2006 Act othei than any requiremcnt that the accounts give a tme and fair view which 15 Dot a matter ¢onsidertrJ part of an ind¢p¢ndMt examination. or the acLounts have not been prepared in aceordanee with the methods and principlr5 of thc Staternent of Recomm¢Dded PraL'tice for accounting aDd rq)orting by charilies (applicable to Charities preparing their a¢counls in 8¢¢ordance with the Financial Reporting Siandard app]icable in ihe UK and Republic of Ireland (FRS 102)). I have con¢em$ 2nd bavc come acros5 no othu matters in ctsnnection with the exaffliDalion to which attention should be dTawn in this report in ordcr io enabl¢ a proper understanding of ihe aGcoullt5 lo be r¢a¢hed. Stcphen John Srnith FCCA Curtis Bowden & Thomas Limited Chartered Certified A¢Untants 101 Dwiravcn StTeet Tonypandy CF40 IAR 28 April 2026 Page 2

Friends of Animals W•1 Ststement of Flnxnd•l A¢lltIeS for the Year Ended 31 31.7.25 Unrestrieted nd 31.7.24 Tota] fimds Notes Income And eDdov4meDts froD) Cbrltable tdvltle4 Charitable aciiviiles 242 525 289 132 EXalre on Raising fimds 128.406 164,858 Cbarltable #etlvitles Charitable a¢tivitie5 Tot*1 197 NET INCOME 45.314 45.483 Re¢on¢115#tion Of fulld¥ Total funds brought forward 96,908 51,425 Total funds eArrl¢d forward 142 The notes forn) part of the6e funClaI stat¢m¢nts Page 3

Friend5 of Anlmxls Wale$ IiDCe Sheel 31.725 Unreslrict fulld 31.7.24 Total funds Notes F¢d lets Tangiblc asyrts 8,496 11,329 Current assets Debto]s C&8h at bank and in hand 4,5(KJ 151056 4,500 94.554 155,556 99,054 Credltors Atnounty falling due within one year (21,830) (13,475) Net currtnt assets 133 726 Tot*1 88sets les8 eurreot Mabllltles 142,222 96,908 r4ET ASSETS 142.222 96,908 Fullds Unwtricted funds Total fund$ 142 222 The Charitable company is entitled to exemption fttsm audit under Seetiort 477 of the Companir5 Act 2006 for the y¢ar ended 31 July 2025. The mcmbers have not required the company to obtain an audit of its fJnan¢ial ststements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2(K)6. The Iruste¢s acknowledge their responsibilitieg for (a) ensuring that Ihe ¢haritsble company keeps oceounting records that cornply with Sections 386 and 387 of thc Companies Act 26 and preparing financial statements which give a trne 8md fair vtew of the state of affairs of the charitable company as at the end of each financial year and of its Surplus or defieit for each financial year in accordance with the r¢qllirements of Sections 394 and 395 and which otherwise comply with the requirem¢nts of the Companies Act 2006 relating io financial 5t&tem¢nts, so far as applicable to the charitable company. (b) The form part of these fInaCIal stat¢ments Page 4 Continued...

Friendi of W¥Jles BalAnce Sheet- ¢outin lJul These financial statem¢nt$ hav¢ been prepared in accordance with the provistons applicable to charitable Companies subject ¢0 th¢ small companies regime. Th¢ financial statements wer¢ approved by the Board of Trnstees and autIriSed for i&fjue on 28 April 2026 and were signed on its behalf by.. EJon The notes fonn part of thes¢ fllwicial statements Pag¢ 5

Friends of Alli415 Wales Notes t• the Flnallelal Statemek)ts for the Ye4r Ended 31 J] . 2025 Aceounting politi Bsl6 of preparing the Ilmntlai sttsMents The financial statements of the ¢haritabl¢ ¢ornpany, which is a public bcnrfit entity under FRS 102, have bc preparcd in accordan¢¢ with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities.. Statem¢nt of Recommended Practice applicable to charities preparing their accounts in accordance with thc Financial Repotting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}', FiDan¢ial Reporting Standard 102 'The Financial Reporting Stalldard applicable in the UK and Repllblic of Ireland, aud the Companies Act 2006. The financial stai¢m¢nts have b¢¢n prepar¢d uryier the historical co&t convention. IDcome All income is recognised in tbe SlatemeDt ol. Financial Activitie5 on¢e the charity has entitlement to thc fund4 it is probable that the incom¢ will be received and the arnount can bc measured reliably. Expenditure Liabilities are T¢cognised &8 expenditure &s soon as there is a legal or eonstnJ¢tive obligation committing the charity to tbai expenditure, it is probable that a transfer of economi¢ benefits will be required in settlement and the atnount of the oblTrgatioD can be measured reliably. ExpenditUTe is accounted for on an a¢¢nlS basis and has been classified under headings that aggregate all cost related to th¢ tegory. Wh¢re c05t8 cannot be dLTeCtly attiibutd to particular htadings they have been allocated to activitics on a babi5 consibttht with Ihe us¢ of resourccs. Tall111t fixed Sets I)epr¢ciatlOD is provid¢d at th¢ following annual rdtes in orderto write off Ch 8$8et over its estimated Useful life. Plant and machinery Cornputer equipment 25Q/D on reducing balall¢e 250/0 on reducing balance Ta%An The charity is eKempt from ¢oryx)ratioD tax offt its charitable a¢tivitics. Fund ac¢oun¢lng Unrestticted 1)d8 C4n be wed in accordan¢e with th¢ chaTitsbl¢ obj¢ctiv¢s at the discretion of the trust¢es. Restyiciea fund$ ¢an Only b¢ used for particular restricted pUoSe5 within the objects of the Charity. Restrictions arise when 5pecifJed by the donor or wkncn fund5 are raised for particular r¢stricted purp05CS. Further explanation of the noture and PUTpose of each fund is included in the rtotes to the financia] stat¢mentS. Net Incomel(expeDditure) N¢t incomd(¢xp¢ndilur¢) is stat¢d #ft¢r ¢harginyJlcr¢diting): 31.7.25 31.7.24 Depreciation- owned a&sets Deficit on disposal of fixed assets 2.833 3,775 Page 6 continued...

Frl¢Dds of Wxles Nrtfs to the Fillattdal StAtements- continued for the Year Endtd 31 Jul . 2025 Trnits8' rernuneration #nd btll¢fit$ TheTC were no twsteu, remun¢ration or other benefits for th¢ year ended 31 July 2025 nor for the ye4r end 31 July 2024. TTU51e¢¥' expemes There were no tTU$t¢¢s' expen&cs paid for the year ended 31 July 2025 nor for the year ended 31 July 2024. Compar#tive$ for the 8tatemeDt Df fian¢5a1 xtivi¢iei Unr¢stricted fund Income aDd endowments from Cbaritable 8CtiThitie8 Charitable activities 289 132 Expendltur¢ on Raising funds 164.858 Charitsble ctivltle$ Charitable activities TotAI IITT INCOIME 45,483 R¢coDeilition of funds Toth] funds brought forward 51,425 Tot1 fundo ¢rried foThrd 96.908 Page 7 continued...

FrieDds of Animali WAle5 No¢cs to the Flttanel Statements- CODtiDued Tangible fjx¢d as8ets Plant and aehinery Comput equipmen¢ Totals C05t At l August 2024 and 31 July 2025 15.761 Depreciation At l August 2024 Charge for year 5,043 407 5,450 At 31 July 2025 8.283 Net book v4lue At 31 July 2025 At 31 July 2024 611 Debton: *mounts falling due within on¢ yr 31.7.25 31.724 Other debtOTS Creditori: 4mTrunts falling due within one ymr 31.7.25 31.724 Trade ereditors 13.475 Movement In fvDds Net movement in funds At 31.7.25 At 1.8.24 Unrestricted fund5 Generai fund 96,908 45,314 142,222 TOTAL FUNDS 142 Net movemenl in funds, included ill the above arc as follows- Incoming resour¢es Movement in fid. expend Unrestricted General fund 242,525 (197,2) 1) 45,314 TOTAL FUNDS 242,525 197211) Pa8e 8 continued...

Frlends of Allim Notes to the Financlal Stat¢ments- eoDtIDued for Ibe Year Ended 31 J 1 . 2025 Mov¢)nellt In funds- ¢ODtlnued Comparatives for movement ID thDd$ movement in funds At 31.7.24 At 1.8.23 Unrestrlcted fvDds General fund 51,425 45.483 96.908 TOTAL FufqDS Compardtive net movemellt in fjJnd& included in thc above are a5 follows". tncoming resources Resource8 expended Movernent in funds Unrestritted hnd$ Gcneral fund 289,132 (243,649) 45.483 TOTAL FUNDS 289 132 243 649) A CUTrcnt yT 12 months and prior year 12 months combill position is as follows: Net movement in funds At 31.7.25 At 1.8.23 Unrestrltted General fund 51.425 90,797 142222 TOTAL FUNDS 142 A currenl year 12 months and prior year 12 m¢)nths combined n¢t mov¢]D¢ui in funds. included in the above arc as follows.. Incoming r¢soUeS Resources ¢xpendttJ Movement in fvnds Unrestricted fuTrds General fund 531.657 {440,860) 90.797 TOTAL FUNDS 531657 440 860) Pag¢ 9 continued...

Friendj Df Atiimals Wales r4ote$ to the FlnxDcll Statements- tontinued for Year Ended 31 J Related party dlic]0sure There were no related party traosactions for ihe year ended 31 July 2025. Page 10

Frlends of Animis W81 Det#iled Statemettt •f FiDanci81 Actlvltks for the Yer Ended 31 Jul 2025 31.7.25 31.7.24 Inc0e and endoivments Ch*rltv4bk acttvitiei Shops takings Donations And 5ponsorship$ Sundry re¢eipts 140210 92,897 131,543 141,278 242.525 289 132 Total ruourt 242,525 289.132 ExpeDdi¢ure Dlrect thArltable eost6 Animal feed V¢l¢riDary fees Kenncl fe¢s 4,575 118.589 769 161,875 128,406 164,858 Cbarltable a¢tiwltles Rent Insurnn¢e Light and heat Computer conwmables Telephone Printing and stationery Motor expenscs Subs¢riptiODS Rq>aiTS and r¢ncwal$ A¢¢ountaney Bank charges D¢preciation Loss on sale of tangilJle fixed ets 30.603 1.888 9.239 34,930 810 9.021 241 1,741 1,735 17.720 676 4,948 1,626 499 3,776 3,705 1,362 14,015 1.281 1,424 1,830 626 2,832 Total resourc¢s cxpffljded 197211 Net IDtomt 45 This pag¢ d{ not form part of the statutory fmoncial statenents Pa8¢11

Friendj Df Atiimals Wales r4ote$ to the FlnxDcll Statements- tontinued for Year Ended 31 J Related party dlic]0sure There were no related party traosactions for ihe year ended 31 July 2025. Page 10