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REGISTERED CHARITY NUMBER: 1195602
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
FOR
ARIAEL
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CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 11 |
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The trustees refer to public benefit throughout this report.
The objectives of Ariael are set out in the governing document as follows:
1.1 for the benefit of the public to relieve the suffering of animals in need of care and attention including by providing grant funding to registered charities to assist in the reception, housing, 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 advance the education of the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The activities of Ariael in the year ending 31 August 2025 can be summarised as follows:
a) holding regular trustees meetings, deciding on activities 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 Ariael could best help the animals in addition to what is already provided. This has resulted in completing one project started in the previous year and two more projects, both completed in this financial year.
c) both desk and field research has continued to be carried out to identify potential islands where Ariael might be able to help increase bio-diversity. For various reasons including health and weather, progress has been slow during this financial year. There have been no new preliminary surveys, so the total to date remains nine islands with ongoing discussions with two owners.
FINANCIAL REVIEW
Financial position
In the year ended 31 August 2025, the charity had a net surplus and net assets of £156,213, of which £33,191 is held in a Triodos 90 day deposit account and £76,632 is invested in a UTB Three Month Charity Bond.
Reserves policy
After the annual review it has been agreed that Ariael will continue to hold £30,000 in reserve which exceeds the annual expenditure during the year being reported here. Assuming similar annual expenditure in future years this will allow Ariael to continue meeting its commitments for the next 12 months ongoing, while further donations are provided.
Until Ariael becomes more established, this reserves policy with be reviewed annually.
Going 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 been approved.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1195602
Principal address
Weir Sound Laleham Reach Chertsey Surrey KT16 8RT
Trustees
J P Scott-Maxwell Mrs S E Scott-Maxwell J D Poole
Independent Examiner
Paul Underwood Morris Crocker Chartered Accountants Lake House 2 Port Way Port Solent Portsmouth Hampshire PO6 4TY
20 March 2026
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. J P Scott-Maxwell - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ARIAEL
Independent examiner's report to the trustees of Ariael
I report to the charity trustees on my examination of the accounts of Ariael (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's 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 Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Underwood
Morris Crocker Chartered Accountants Lake House 2 Port Way Port Solent Portsmouth Hampshire PO6 4TY 23 March 2026 Date: .............................................
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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 24,826 Investment income 3 4,015 Other income 200 Total 29,041 EXPENDITURE ON Charitable activities 4 Animal welfare 11,648 Other 718 Total 12,366 NET INCOME 16,675 RECONCILIATION OF FUNDS Total funds brought forward 139,538 TOTAL FUNDS CARRIED FORWARD 156,213 |
2024 Total funds £ 25,478 1,367 167 |
|---|---|
| 27,012 | |
| 18,958 718 |
|
| 19,676 | |
| 7,336 132,202 |
|
| 139,538 |
The notes form part of these financial statements
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BALANCE SHEET 31 AUGUST 2025
| Notes FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Cash at bank CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 11 Unrestricted funds TOTAL FUNDS |
2025 Total funds £ 1,436 9,291 146,998 156,289 (1,512) 154,777 156,213 156,213 156,213 156,213 |
2024 Total funds £ 2,154 5,941 132,956 138,897 (1,513) 137,384 139,538 139,538 139,538 139,538 |
|---|---|---|
The20 March 2026financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J P Scott-Maxwell - Trustee
The notes form part of these financial statements
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
Voluntary income including donations, gifts and legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, receipt is probably and the amount can be measured with sufficient reliability.
Investment income is recognised on an accrual basis.
Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific conditions is recognised as earned (as the related goods and services are provided). Grant income included in this category provides funding to support activities and is recognised where there is entitlement, receipt is probable and the amount can be measured with sufficient reliability.
Volunteers and donated services
The value of services provided by volunteers is not incorporated into these financial statements.
Where goods or services are provided to the charity as a donation that would normally be purchased from suppliers, this contribution is included in the financial statements at an estimate based on the value of the contribution to the charity.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Individual fixed assets costing £1,000 or more are capitalised at cost.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES - continued
Financial instruments
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value, with the exception of bank loans, which are subsequently measured at amortised cost using the effective interest method.
Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.
2. DONATIONS AND LEGACIES
3.
| Donations Gift aid INVESTMENT INCOME Deposit account interest |
2025 £ 19,861 4,965 24,826 2025 £ 4,015 |
2024 £ 19,769 5,709 |
|---|---|---|
| 25,478 | ||
| 2024 £ 1,367 |
All investment income is derived from assets held in the United Kingdom.
4. CHARITABLE ACTIVITIES COSTS
| Support | |||
|---|---|---|---|
| Direct | costs (see | ||
| Costs | note 5) | Totals | |
| £ | £ | £ | |
| Animal welfare | 10,198 | 1,450 | 11,648 |
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
5. SUPPORT COSTS
| Governance | |||
|---|---|---|---|
| Finance | costs | Totals | |
| £ | £ | £ | |
| Animal welfare | 10 | 1,440 | 1,450 |
| Support costs, included in the above, are as follows: | |||
| Finance | |||
| 2025 | 2024 | ||
| Animal | Total | ||
| welfare | activities | ||
| £ | £ | ||
| Bank charges | 10 | 9 | |
| Governance costs | |||
| 2025 | 2024 | ||
| Animal | Total | ||
| welfare | activities | ||
| £ | £ | ||
| Independent examination fees | 1,440 | 1,440 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
During the year no trustees were reimbursed out of pocket expenses.
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 25,478 |
| Investment income | 1,367 |
| Other income | 167 |
| Total | 27,012 |
| EXPENDITURE ON | |
| Charitable activities | |
| Animal welfare | 18,958 |
| Other | 718 |
| Total | 19,676 |
| NET INCOME | 7,336 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 132,202 |
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| TOTAL FUNDS CARRIED FORWARD 8. TANGIBLE FIXED ASSETS COST At 1 September 2024 and 31 August 2025 DEPRECIATION At 1 September 2024 Charge for year At 31 August 2025 NET BOOK VALUE At 31 August 2025 At 31 August 2024 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments and accrued income 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 11. MOVEMENT IN FUNDS At 1.9.24 £ Unrestricted funds General fund 139,538 TOTAL FUNDS 139,538 |
Unrestricted fund £ 139,538 Plant and machinery £ 3,589 1,435 718 2,153 1,436 2,154 2025 2024 £ £ 4,326 232 4,965 5,709 9,291 5,941 2025 2024 £ £ 1,512 1,513 Net movement At in funds 31.8.25 £ £ 16,675 156,213 16,675 156,213 |
|---|---|
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 29,041 | (12,366) | 16,675 |
| TOTAL FUNDS | 29,041 | (12,366) | 16,675 |
Comparatives for movement in funds
| At 1.9.23 £ Unrestricted funds General fund 132,202 TOTAL FUNDS 132,202 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 27,012 TOTAL FUNDS 27,012 A current year 12 months and prior year 12 months combined position is as At 1.9.23 £ Unrestricted funds General fund 132,202 TOTAL FUNDS 132,202 |
Net movement At in funds 31.8.24 £ £ 7,336 139,538 7,336 139,538 Resources Movement expended in funds £ £ (19,676) 7,336 (19,676) 7,336 follows: Net movement At in funds 31.8.25 £ £ 24,011 156,213 24,011 156,213 |
|---|---|
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NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 56,053 | (32,042) | 24,011 |
| TOTAL FUNDS | 56,053 | (32,042) | 24,011 |
12. RELATED PARTY DISCLOSURES
During the year ended 31 August 2025 the trustees J P Scott-Maxwell and Mrs S E Scott-Maxwell donated a total of £19,860 (2024: £19,769) to the charity. Gift Aid of £4,965 (2024: £5,709) will be claimed on these donations.
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