Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
**REGISTERED CHARITY NUMBER: 1195602**
**REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
**FOR**
**ARIAEL**
Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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|
Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **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:
1. 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
3. 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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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
Page 4
Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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Docusign Envelope ID: AAF935C1-C873-48C0-BD73-F6D7617F9D9A
## **ARIAEL**
## **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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