Charity registration number 1198638 (England and Wales)
Company registration number 13133241
## **ROCKY ROAD RESCUE UK LIMITED**
**Annual report and unaudited financial statements**
**For the year ended 31 December 2024**
## **ROCKY ROAD RESCUE UK LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
K James C Stien K Theobald A Theobald K Young C M Berry N Dibben V Lavelle
(Appointed 12 January 2025) (Appointed 4 August 2025) (Appointed 18 September 2024)
**Charity number** 1198638 **Company number** 13133241
**Registered office**
**Independent examiner**
28 Vicarage Road Pitstone Leighton Buzzard LU7 9EY
WSM Advisors Limited Connect House 133-137 Alexandra Road Wimbledon London SW19 7JY
## **ROCKY ROAD RESCUE UK LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Statement of cash flows|7|
|Notes to the financial statements|8 - 12|
## **ROCKY ROAD RESCUE UK LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)**
## **For the year ended 31 December 2024**
The trustees , who are also directors of the company for the purposes of company law, present their annual report, including their directors' report, and financial statements for the year ended 31 December 2024.
Rocky Road Rescue UK Limited was established on 14 January 2021 under the Companies Act 2006 as a company limited by guarantee. The company is registered with the Charity Commission under charity number 1198638 and Companies House under registered number 13133241.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's foundation model constitution, the Companies Act 2006 and "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**
The objectives of Rocky Road Rescue UK Limited are:
- To promote humane behaviour towards animals by providing appropriate care, treatment, and security for the animals that are in need of that care by reason of sickness, maltreatment, poor circumstances or ill usage.
- To educate the public, particularly in Romania, in matters pertaining to dog welfare.
- To prevent cruelty and suffering to animals and where appropriate to actively seek new homes.
The trustees have and continue to pay due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The company has established relationships with partner organisations in Romania and commenced our involvement with animal care programmes. We have established and strengthened operating processes and management tools to ensure our activities are undertaken to the highest quality standards.
We have focussed our operations on Romania where there is a clear and obvious need for education and changes in the treatments of animals and in particular dogs. Neutering and education programmes and engagement with local communities on these topics is undoubtedly the way forward.
Alongside our care and education programmes, we have established a programme of adoption and rehoming for those carefully select dogs and cats which are most in need.
## **Achievements and performance**
In 2024, we continued our efforts from the previous year to build and maintain a safe cash reserve, with the intent of providing on going security for the animals we have in foster. Typically, 40-60 animals in our partner shelter at any one time.
The Directors and Trustees of Rocky Road Rescue UK Ltd, remain committed to improving animal welfare in predominantly Romania, removing dogs and cats from harm and where possible finding them opportunities for life in other parts of Europe. With a continued strong focus on preventing unwanted breeding and where possible finding homes in the UK, Germany and France for those animals that can be saved from an inhumane death. The challenge in Romania to change the situation remains significant, with many thousands of dogs and cats being put to death daily.
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## **ROCKY ROAD RESCUE UK LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## **For the year ended 31 December 2024**
As a small organisation RRR has chosen to concentrate its efforts in one area of the country, Pascani in the North East. In 2024 we continued to build local relationships that support improving animal welfare in that area. Local foster kennels, where animals can be removed to safety, local veterinary services that deal with injuries, heath checks, neutering and disease prevention and local transporters who can move animals quickly to safety. All these organisations work together to build a robust process that ensures we can deliver the best outcomes possible for the animals we rescue.
The charity remains entirely volunteer-run. Led and staffed by a dedicated and selfless team, committed to improving the health and welfare of rescued animals. Our team is always willing to adapt, grow, and learn in response to new challenges. For example in 2024 we developed a new process to allow all dogs being brought to the UK for adoption to be fully screened for Brucella Canis, through the APHA laboratory in the UK.
In October 2024, five members of the team travelled to Romania, spending five days at our partner shelter. During their visit, they provided hands-on support, assessed dogs, and carried out rescue work at the Bârlad public shelter.
We also organized two large and successful spay campaigns, providing free neutering to over 100 dogs and cats. In recognition of our work, we were approached by the Mayor of Pașcani to collaborate on future initiatives in 2025.
Thanks to the tireless efforts of our team and supporters, 225 dogs and cats were also successfully rehomed in 2024. Each one being given a second chance and a transformed life.
## **Financial review**
The company has unrestricted funds remaining in the bank at the end of the financial year of £18,000 which are available for the continuation of the charitable activities and for expenditure in accordance with the charity’s purposes as and when the Trustees see fit.
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU) and to:
- settle the terms of payment with suppliers when agreeing the terms of each transaction;
- ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
- pay in accordance with the company's contractual and other legal obligations.
## **Reserves policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## **Structure, governance and management**
The charity is governed by its Articles of Association.
The directors, all of whom are trustees, who are also the directors for the purpose of company law, and of the charity, who served during the year and up to the date of signature of the financial statements were:
S Grover (Resigned 4 July 2025) K James C Stien K Theobald A Theobald K Young C M Berry (Appointed 12 January 2025) N Dibben (Appointed 4 August 2025) V Lavelle (Appointed 18 September 2024)
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## **ROCKY ROAD RESCUE UK LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## **For the year ended 31 December 2024**
The trustees are selected having regard to the skills, knowledge and experience needed for the effective administration of the company. Appointment and re-appointment is by resolution passed at a properly convened meeting of the Trustees.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
..............................
K Theobald
**Trustee**
08/09/2025 Date: .............................................
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## **ROCKY ROAD RESCUE UK LIMITED**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF ROCKY ROAD RESCUE UK LIMITED**
I report to the charity trustees on my examination of the financial statements of Rocky Road Rescue UK Limited (the charity) for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
I have completed my examination. I confirm that no 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 charity as required by section 386 of the Companies Act 2006.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
Negar Ghaffari FCCA **WSM Advisors Limited**
Connect House 133-137 Alexandra Road Wimbledon London SW19 7JY
Dated: .........................
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## **ROCKY ROAD RESCUE UK LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **For the year ended 31 December 2024**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2024**|**2023**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**3**|68,629|47,256|
|Charitable activities|**4**|78,536|79,176|
|**Total income**||147,165|126,432|
|**Expenditure on:**||||
|Charitable activities|**5**|141,671|120,943|
|**Total expenditure**||141,671|120,943|
|**Net income and movement in funds**||5,494|5,489|
|Fund balances at 1 January 2024||11,256|5,767|
|**Fund balances at 31 December 2024**||16,750|11,256|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## **ROCKY ROAD RESCUE UK LIMITED**
## **BALANCE SHEET**
## **As at 31 December 2024**
|**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**10**
Net current assets
**Income funds**
Unrestricted funds|**2024**
**£**
18,000
(1,250)|**£**
16,750
16,750
16,750|**2023**
**£**
12,806
(1,550)|**£**
11,256|
|---|---|---|---|---|
|||||11,256|
|||||11,256|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
## 08/09/2025
The financial statements were approved by the Trustees on .........................
..............................
K Theobald
**Trustee**
- 6 -
## **ROCKY ROAD RESCUE UK LIMITED**
## **STATEMENT OF CASH FLOWS**
## **For the year ended 31 December 2024**
|**2024**
**Notes**
**£**
**Cash flows from operating activities**
Cash generated from operations
**13**
**Net cash generated from investing activities**
**Net cash generated from financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2023**
**£**
**£**
5,194
-
-
5,194
12,806
18,000|**£**
6,139
-
-|
|---|---|---|
|||6,139
6,667|
|||12,806|
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**For the year ended 31 December 2024**
## **ROCKY ROAD RESCUE UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1 Accounting policies**
## **Charity information**
Rocky Road Rescue UK Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 28 Vicarage Road, Pitstone, Leighton Buzzard, LU7 9EY.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's foundation model constitution, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS102 rather then the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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## **ROCKY ROAD RESCUE UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **For the year ended 31 December 2024**
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Grant awards are recognised once there is a legal or constructive obligation to transfer economic benefit to a third party.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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## **ROCKY ROAD RESCUE UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **For the year ended 31 December 2024**
|**3**|**Income from donations and legacies**||||
|---|---|---|---|---|
|||**Unrestricted**||**Unrestricted**|
|||**funds**||**funds**|
|||**2024**||**2023**|
|||**£**||**£**|
||Donations and gifts|68,629||47,256|
|**4**|**Income from charitable activities**||||
|||**Unrestricted**||**Unrestricted**|
|||**funds**||**funds**|
|||**2024**||**2023**|
|||**£**||**£**|
||Adoption fees|78,536||79,176|
|**5**|**Expenditure on charitable activities**||||
|||**2024**||**2023**|
||||**£**|**£**|
||**Direct costs**||||
||Fostering and transportation costs|87,060||86,703|
||Veterinary and professional animal welfare costs|49,459||33,257|
||Other charitable activity costs|2,513||-|
|||139,032||119,960|
||**Share of support and governance costs (see note 6)**||||
||Support|2,639||983|
|||141,671||120,943|
||**Analysis by fund**||||
||Unrestricted funds|141,671||120,943|
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## **ROCKY ROAD RESCUE UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **For the year ended 31 December 2024**
## **6 Support costs**
|**Support costs Governance**
**costs**
**£**
**£**
Bank charges
246
-
Printing postage costs
536
-
Indemnity insurance
(36)
-
Website hosting
491
-
Professional subscriptions
61
-
Travel costs
91
-
Accountancy
1,250
-
2,639
-
Analysed between
Charitable activities
2,639
-|**2024Support costs Governance**
**costs**
**£**
**£**
**£**
246
355
-
536
313
-
(36)
83
-
491
232
-
61
-
-
91
-
-
1,250
-
-
2,639
983
-
2,639
983
-|**2023**
**£**
355
313
83
232
-
-
-|
|---|---|---|
|||983|
|||983|
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **8 Employees**
The company has no employees and is run by a dedicated team of volunteers.
## **9 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **10 Creditors: amounts falling due within one year**
|Other creditors
Accruals and deferred income|**2024**
**£**
-
1,250
1,250|**2023**
**£**
1,550
-|
|---|---|---|
|||1,550|
## **11 Related party transactions**
## **Transactions with related parties**
During the year the charity entered into the following transactions with related parties:
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## **ROCKY ROAD RESCUE UK LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **For the year ended 31 December 2024**
|**11**|**Related party transactions**||**(Continued)**|
|---|---|---|---|
||The following amounts were outstanding at the reporting end date:|||
|||**Amounts owed to related**||
|||**parties**||
|||**2024**|**2023**|
|||**£**|**£**|
||Trustees|-|1,550|
|**12**|**Analysis of changes in net funds**|||
||The charity had no material debt during the year.|||
|**13**|**Cash generated from operations**|**2024**|**2023**|
|||**£**|**£**|
||Surplus for the year|5,494|5,489|
||Movements in working capital:|||
||(Decrease)/increase in creditors|(300)|650|
||**Cash generated from operations**|5,194|6,139|
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