REGISTERED CHARITY NUMBER: 1195602
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
FOR
ARIAEL

ARIAEL
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page
Report of the Trusteos
Indep8nd8nt Examinerfs Report
Ststsment of Financial Activities
Balance Shggt
Notes to the Financial Statements
6 to 10

ARIAEL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their report with the fi'nancial statements of the charity for the year ended
31 August 2024. The Iiustees have adopted the provisions of Accounting and Reporting by Charities..
statèment of Recommended Pra¢lice applicable to charities preparing their accoltnts in a¢¢ordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January
20191.
08JECTIVES AND ACTIVITIES
Public benefrt
The trustees confirm that they have referred to the guidance contained in the Charity CommissM)n's general
guidance on public benefit when reviewing the charity's aims and objectives and in planning future activib"es.
The trustees refer to public benefit throughout this report.
The objectives of Ariael are sel out in the goveming document as follows..
1 1 for the benefit of the public to relieve the suffering of anlmals in need of care and attentlon including by
providing gRnt funding lo reglstered charities to asslst in the reception, houslng, care and treatment of such
animals.,
1.2 to promote for the benefit of the public the protection and improvement of the natural environment
including through the provision of grants for such purposes to registered conservation charities,. and
1.3 to advan￿ the education of the public in matters pertaining to animal welfare in general and the
prevention of cruelty and suffering among animals.
ACHIEVEMENT AND PERFORMANCE
Charltable activlties
The activities ol Ariael in the year ending 31 August 2024 can be surnmarised as ft)Ilows'.
al holding regular trustses meetings, deciding on activibes and attending to the necessary administration. All
activities are carried out by the trustees on a voluntary part time basis.
b) visiting several rescues for dogs, cats, horses, swans and other animals to discuss with the rescues how
Ari*l could best help the animals in addiiion to what is already provided. This has resulted in completing one
project started in the previous year and ￿ more proiects. both completed in this financial year.
¢) both desk and field research has continued to be carried out to identSfy potential islands where Ariael might
be able to help increase bi(Fdiversty. For various reasons including health and wèather, pro9￿sS has been
slow during Ihi5 financi81 year. There have been no new preliminary surveys, so the total to dale remains nine
islands with ongoing discussions with bmo owners.
FINANCIAL REVIEW
Flnanclal posltlon
In Ihe year ended 31 August 2024, the charity had a net surplus and net assets of £139.538, of which £85,974
is held in a Triodos 90 day deposit account.
Reserves poliey
After the annual review rt has been agreed that Ariael will now hold £30,000 in reseNe which exceeds the
annual expenditure during the year being reported here. Assuming similar annual expenditure in future years
this will allow Ari8el to continue meeting its commitments for more than the next 12 months ongoing, while
further donations are provided.
Until Ariael becomes more established, this reseNes policy with be reviewed annualW.
Golng concern
The Trustees have assessed that Ariael is able to continue as a going concern based on these accounts and
a forecast for the next 12 months from the date these accounts have approved.
Page 1

ARIAEL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
STRUCTURE. GOVERNAMCE AND f￿ANAGErlENT
The chwity is cofttmlled by ts govemin9 doAThenl. a ¢e¢¢ of trust an¢ ¢on$m￿e$ an wincorporated s*a(rty.
REFERENCE AND ADMINISTRATNE DEfAILS
R¢gi$t¢r¢d Chrify numbgr
1195802
Prlnclpal addtw
W¢w Sound
Lawam Reach
Cfwts8Y
SuFrey
KTIS 8RT
J P S¢ott.Math¥dl
s S E SCOtt.M￿0}I
JOPeda
I1￿ePEndent Examih70t
Paul UndeThYood
McTfiS Crocker
tslation House
vant
ampshire
P09 1aU
Apyov8d ty ￿￿er oftrle bD•¥d ¢ltm$tyes ￿ .,......... .. .
.. and $ignȢJ an beholf ty:
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ARIAEL
Indepgndent examiner's report to the trustee5 of Arlael
I report lo the charity Irustees on my examination of the accounts of Ariael {Ihe Trust) for the year ended
31 August 2024,
Responslbilitios and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the a¢¢ounts in accordance wth
the requirements of the Charities Act 2011 1.the Act'}.
I report in respect of my examination of the Trusvs accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission under
Seckn'on 14515)(bl of the Act.
Independent gxaTninerf$ Statement
I have completed my examination. I confirm that no material matters have come to my attention in ¢onne¢tion
with the examination giving me cause to believe that in any material respect..
accounting records were nol kept in respect of the Trust as required by Section 130 of the Act., or
the accounts do not accord wth those records,. or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Gharilies IAccounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
I have no concems and have come across no other matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the a¢¢ounts to be
reached.
Paul Underwood
Morris Crocker
Chartered Accountants
station House
North Stre81
Havanl
Hampshire
P09 1QU
Date..
Page 3

ARIAEL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
25,478
24,035
Investment income
Other income
1.367
167
405
309
Total
27,012
24,749
EXPENDITURE ON
Charttable activtties
Animal welfare
18,958
14,983
other
718
718
Total
19,676
15,701
NET INCOME
7,336
9,048
RECONCILIATION OF FUNDS
Total funds brought forward
132,202
123.154
TOTAL FUNDS CARRIED FORWARD
139,538
132,202
The notes fomi part of these frnancial statements
Page 4

ARIAEL
BALANCE SHEET
31 AUGUST 2024
2024
Total
2023
funds
Notss
FIXED ASSErs
TangiN8 assets
2.154
2.871
CURREiff ASSErs
S.941
132,956
4,190
128,835
138.897
133.025
CREDrroRS
Amowrt¥ falling due withln one year
10
1,513)
(3.894)
IIEf CVRRENT ASSETS
137.384
129,331
TOYAL ASSETS L&SS CURRENT
UABILMES
139.$38
1>2202
NEf ASSETS
139,638
132202
FUNDS
Unreslrittsd fvnds
11
139,538
132.202
TOTAL FUMDS
139,1&38
132.202
statfym¢rts wero approved by Ihe Board of Trust•es 8nd authorTrsed f¢Y lswe on
The notes form part olttw fir<4￿?1 $￿ements
Pag8 6

ARIAEL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
ACCOUNTING POLICIES
Basis of preparing tho financlal statements
The financial statements of the charity, which Is a publlc benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charits'es..
Statement of Recommended Practice applicable to Gharilies preparing their accounts in accordance
wth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021
(effective 1 January 20191,, Financial Reportin9 Standard 102 'The Financial Reporting Standard
applieable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have
been prepared under the hIstor￿al cost convention.
Incomg
All income is recognised in the Staternent of Financial ActNities once the charity has entiuement lo the
funds. it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitie5 are recognised as expenditure as soon as there is 8 legal or constructive oblig8tion
committing the charity lo that expenditure, il is probable that a transfer of economic benefits wll be
iequired in settlement and the amount of the obligation can be measured re5iably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregats all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basis consislenl with the use of resources.
Tanglble flxod assets
Depreciation is provided at the folk)wing annual rates in order to write off each asset over its estimated
useful life.
Plant and machinery
20Yo on cost
Taxatlon
The charity is exempt from tax on its charitable actNities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discreb.on uf the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specrfied by the donor or when funds are raised for particular restricted
PUIPOS8S.
Further explanation of the nature and purFose of each fund is inclLsded in the notes to the ffinancial
statements.
Financial Instrurn8nts
The charity only entets into basic financial instruments transactions Ihat resu￿ in the recognition of
financial assets and liabilities like trade and other accounts receivable and payable and investrnents in
slocks and shares. The measurement basis used for these instruments is detailed below.
Debtors and cash at bank
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due. Ca$h at bank and in
hand I￿ude￿ cash held on deposit or in a current account.
Cred51ors and provislons
Creditors and provisions are Tecognised where the charity has a present obligation resulting trom a
past event that will probably resum in the transfer of fund5 to a third paty and the amounl due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are normally rwnised
at their settlement amount after allowing for any trade discounts due,
Page 6
continued...

ARIAEL
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2024
DONATIONS AND LEGACIES
2024
2023
Donations
Gift aid
19,769
5,709
19,845
4,190
25,478
24,035
INVESTMENT INCOME
2024
2023
Deposit account interest
1,367
405
All investment income is derived from assets held in the United Kingdom.
CHARITABLE ACTMTIES COSTS
Support
costs (see
note 5)
Direct
Costs
Totals
Animal welfare
17,509
1.449
18,958
SUPPORT COSTS
Govemance
costs
Finance
Totals
Animal welfare
1,440
1,449
Support costs. included in the above, are as follows..
Flnance
2024
Animal
welfare
2023
Totsl
activities
Bank charges
Governance costs
2024
Animal
welfare
2023
Total
tivities
Independent examination fees
1,440
1,702
Page 7
continued...

ARIAEL
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 August 2024 nor for the
year ended 31 August 2023
Trustsos. expens
During the year no trustees were reirnbursed out of pocket expenses.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES
Unreslricled
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
24,035
Investment income
Other income
405
309
Totsl
24,749
EXPENDITURE ON
Charitable actlvittes
Animal welfare
14,983
Other
718
Total
15,701
NET INCOME
RECONCILIATION OF FUNDS
Total fijnds brought forward
123,154
TOTAL FUNDS CARRIED FORWARO
132,202
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 1 September 2023 and
31 August 2024
3,589
DEPRECIATION
At 1 September 2023
Charge for year
718
717
At 31 August 2024
1.435
NET BOOK VALUE
At 31 August 2024
2,154
At 31 August 2023
2,871
Page B
¢onlinued...

ARIAEL
NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued
FOR THE YEAR ENDED 31 AUGUST 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
Prepayments and accrued income
232
5.709
4,190
5,941
4,190
10. CREDITORS: AMOUNTS FALLING OUE WITHIN ONE YEAR
2024
2023
Other creditors
1,513
3.694
11. MOVEMENT IN FUNDS
Nel
movernent
in funds
At
31.8.24
At 1.9.23
Unre8trlcted funds
General fund
132,202
7,336
139,538
TOTAL FUNDS
132,202
7,336
139,538
Net movement in funds. includ8d in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
27,012
119.6761
7,336
TOTAL FUNDS
27,012
(19,6761
7,336
Comparatives for movement in funds
Net
movement
in funds
At
31.8.23
At 1.9.22
Unrestricted funds
Gèneral fund
123.154
9,048
132,202
TOTAL FUNDS
123,154
9.048
132,202
Page g
continued...

ARIAEL
NOTES TO THE FINANCIAL STATEMENTS - ¢ontinu¢d
FOR THE YEAR ENDED 31 AUGUST 2024
MOVEMENT IN FUNDS- continued
Comparative net movement in fvnds, included in the above are as follows..
Incoming
resour¢es
Resources
expended
Movement
in funds
Unrgstricted tunds
General fur
24,749
115,7011
9,048
TOTAL FUNDS
24,749
115,701}
9,048
A current year 12 months and prior year 12 rnonths combined positDn is as follows-
Nel
movement
in funds
At
31.8.24
At 1.9.22
Unrestricted funds
General fun
123,154
16,384
139,538
TOTAL FUNDS
123,154
16,384
139,538
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows..
Incomlng
resources
Resources
expended
Movemer)t
in funds
Unrestricted funds
General fund
51.761
135,3771
16,384
TOTAL FUNDS
51.761
135,3771
16,384
12. RELATED PARTY DISCLOSURES
During the year ended 31 August 2024 the trustees J P Scott-maxwell and Mrs S E Scott-maxwell
donated a total of £19,76912023'. £19.826) to the charity. Gift Aid of £5,709 {2023- £4,190} will be
claimed on these donations.
Page 10