## **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 An1￿913 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 ExamI￿er,$ 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 J￿1 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 FI￿an¢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 Ch*rlty
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¢ll￿tIeS
for the Year Ended 31
31.7.25
Unrestrieted
nd
31.7.24
Tota]
fimds
Notes
Income And eDdov4meDts froD)
Cb*rltable *tdvltle4
Charitable aciiviiles
242 525
289 132
EX￿al￿re 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 fu￿nClaI 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 2￿6 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 fIna￿CIal 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 autI￿riSed 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 Alli￿415 Wales
Notes t• the Flnallelal Statemek)ts
for the Ye4r Ended 31 J￿] . 2025
Aceounting politi
B*sl6 of preparing the Ilmntlai st*tsMents
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¢¢n￿lS 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.
Tall￿111t fixed ￿Sets
I)epr¢ciatlOD is provid¢d at th¢ following annual rdtes in orderto write off ￿Ch 8$8et over its estimated Useful life.
Plant and machinery
Cornputer equipment
25Q/D on reducing balall¢e
250/0 on reducing balance
Ta%A￿n
The charity is eKempt from ¢oryx)ratioD tax offt its charitable a¢tivitics.
Fund ac¢oun¢lng
Unrestticted ￿1)d8 C4n be wed in accordan¢e with th¢ chaTitsbl¢ obj¢ctiv¢s at the discretion of the trust¢es.
Restyiciea fund$ ¢an Only b¢ used for particular restricted pU￿oSe5 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
Trnits*8' 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 fi￿an¢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¢coDeili*tion of funds
Toth] funds brought forward
51,425
Tot*1 fundo ¢*rried foTh*rd
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¢ y￿r
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 fi￿d￿.
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 y￿T 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¢soU￿eS
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 FlnxDcl*l 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 Anim*is W81
Det#iled Statemettt •f FiDanci81 Actlvltks
for the Ye*r Ended 31 Jul 2025
31.7.25
31.7.24
Inc0￿e 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

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 An1￿913 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 ExamI￿er,$ 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 J￿1 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 FI￿an¢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 Ch*rlty
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¢ll￿tIeS
for the Year Ended 31
31.7.25
Unrestrieted
nd
31.7.24
Tota]
fimds
Notes
Income And eDdov4meDts froD)
Cb*rltable *tdvltle4
Charitable aciiviiles
242 525
289 132
EX￿al￿re 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 fu￿nClaI 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 2￿6 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 fIna￿CIal 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 autI￿riSed 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 Alli￿415 Wales
Notes t• the Flnallelal Statemek)ts
for the Ye4r Ended 31 J￿] . 2025
Aceounting politi
B*sl6 of preparing the Ilmntlai st*tsMents
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¢¢n￿lS 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.
Tall￿111t fixed ￿Sets
I)epr¢ciatlOD is provid¢d at th¢ following annual rdtes in orderto write off ￿Ch 8$8et over its estimated Useful life.
Plant and machinery
Cornputer equipment
25Q/D on reducing balall¢e
250/0 on reducing balance
Ta%A￿n
The charity is eKempt from ¢oryx)ratioD tax offt its charitable a¢tivitics.
Fund ac¢oun¢lng
Unrestticted ￿1)d8 C4n be wed in accordan¢e with th¢ chaTitsbl¢ obj¢ctiv¢s at the discretion of the trust¢es.
Restyiciea fund$ ¢an Only b¢ used for particular restricted pU￿oSe5 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
Trnits*8' 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 fi￿an¢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¢coDeili*tion of funds
Toth] funds brought forward
51,425
Tot*1 fundo ¢*rried foTh*rd
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¢ y￿r
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 fi￿d￿.
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 y￿T 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¢soU￿eS
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 FlnxDcl*l 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 Anim*is W81
Det#iled Statemettt •f FiDanci81 Actlvltks
for the Ye*r Ended 31 Jul 2025
31.7.25
31.7.24
Inc0￿e 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