Rescue Support . Educate TAILS ANIMAL WELFARE ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE PERIOD 14TH JULY 2023 to 30TH APRIL 2024 Charity Registration No. 1203993
TAILS ANIMAL WELFARE CONTENTS Page Trustees, AnnLfal Report Independent Examiner's Report Statement of Financial Activities Balan Sheet Notes to the Financial Statements 10
TAILS ANIMAL WELFARE TRUSTEES, ANNUAL REPORT FOR THE PERIOD 14 JULY 2023 TO 30TH APRIL 2024 TH The Trustees present their report and financial statements for the Charitable Incorporated Organisation for the period 14th July 2023 To 30th April 2024. The financial statements have been prepared in accordance with the charity's trust deed, the Charities AGt 2011 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 pubSished (FRS 102) (effective 1st January 2019). OBJECTIVES AND ACTIVITIES The charitable inGorporated organisation will exist to.. For the benefit of the public to promote humane behaviour towards animals in particular but not exclusively by providing appropriate care, protection, treatment, rehabilitation and security for animals which are in need of rescue and attention by reason of abandonment, sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among Our mission is to improve the welfare and well-being of animals. We rescue, rehabilitate and rehome animals in need, and inspire a community of kindness towards animals through support and education. Our vision is for all animals to be treated with respect, empathy and compassion. Public Benefits In considering the objectives and activities, the trustees have considered Charity Commission guidance on public benefit to ensure Ihat the organisation is meeting its public benefit requirements. ACHIEVEMENTS AND PERFORMANCE As a newly registered charity, we are immensely proud ofthe work our team of trustees, fosterers and volunteers have achieved this year. Starting a new charity on the back of the COVID pandemic has been challenging. There was an increase in animal ownership during the pandemic, however, the cost-of-living crisis, increase in veterinary bills, and a surge in mental health issues has resulted in a national increase of abandoned animals. As a result, we helped 193 cats this year from the following situations.. a. Stray adult cats reported to us by members of the public b. Injured stray cats reported to us by members of the public c. Owned cats relinquished to us by owners who could no longer care for them d. Cats abandoned at our local vets e. Feral cats and kittens in the community (see JLR project) f. Cats whose owners have died g. Owned cats whose owners needed support with neutering and microchipping Cats Total Adopted In Foster TNR Returned Died to owner Euthanise 193 160 24 Other animals: We have also rescued and rehomed two tortoises, and one rabbit. We have rescued, rehabilitated and released 2 seagulls, 1 magpie and 1 pigeon.
TAILS ANIMAL WELFARE TRUSTEES, ANNUAL REPORT FOR THE PERIOD 14 JULY 2023 TO 30 APRIL 2024 TH TH Foster Carers As a foster-based animal charity we have prioritised building up our network of foster carers., we have focused on developing and securing a model for fostering cats and kittens. We usually have an average of 10-12 foster carers in operation at any one time and have acquired a variety of foster carers who can accommodate cats with varying needs. For example, we have foster carers who specialise in.. nursing mum cats and kittens Timidlsemi feral kittens Hand rear kittens Elderly cats Bonded pairs Cats with long term medical needs Adult cats only We have created policies and procedures to ensure our foster model meets our high standards of animal welfare, and that of the ADCH. A sample of topics covered are.. Selecting foster carers Guidance for foster carers Support for foster carers Community Outreach Work: TNR Project Jaguar Land Rover Cats We engaged the help of Cats ProteGtion (CP) with the support of local rescues, to develop a plan and long-term program to both help with the immediate and the long-term safety of the cats who live at JLR Halewood. At a high level, this was a TNR- Trap, Neuter and Release program.. To work, the program needed support, and we want to thank those colleagues, both JLR and DHL involved for their assistance, which meant the team were able to TNR over 20 adult cats and 14 kittens ranging from days old to 6 months. All adult cats were returned, and all kittens went to foster and subsequently were rehomed via the rescues involved. A new suitable safe location was identified at the site, and dry feeding stations and shellers were provided. The site continues to be monitored by our lead volunteer, who liaises with JLR staff to address any ongoing iSSLFes. ADCH Membership In November 2023, we were thrilled lo be accepted as a full member of the Association of Dogs and Cats Homes (ADCH}, following a successful assessment. The ADCH promotes welfare standards for dogs and cats needing new homes and supports those working and volunteering in the sector. They also have a strong collaborative ethos and peer networking opportunities, which we are part of. Following advice from ADHC we were able to include a first vaccination as part of our care package when cats are admitted. Veterinary partnerships We have worked hard lo build trusted relationships with Medivet, and The Liverpool Vet this year, Securing a 22.5 /0 discount with Medivet. The Liverpool vet also offered us discounted vaccinations for a litter of kittens.
TAILS ANIMAL WELFARE TRUSTEES, ANNUAL REPORT FOR THE PERIOD 14 JULY 2023 TO 30TH APRIL 2024 TH Agria Insuran¢e In April 2024, we partnered with Agria Insurance which enables us to sign new adopters up for 5 weeks free insurance worth up to £1,500. If an adopter chooses to use Agria insurance after the first free 5 weeks, then we will receive a donation. Funding and fundraising The majority of our funding has come from adoption fee donations. Animal Friends Insurance gave us a donation of £2,500 towards our vet fees and we have had several fundraising events, such as The Liverpool Dog Show, a bake sale and a raffle. Networking As a community-based charity, we believe passionately in collaborating with other organisations. We believe that if animal welfare organisations work together, we can be more effective and efficient in improving the welfare of animals in our local and wider community. To promote this ethos, we held a networking event to bring together animal charities, animal welfare groups, and veterinary partners from across Merseyside in order to form invaluable relationships and create an ethos of communication and support. We have fostered working relationships with local staff and volunteers from Cats Protection, The RSPCA, a number of Veterinary partners and a host of other animal organisations. Publicity In September 2023, a local PR company did a press release for us free of charge, covering the launch of our charity, The Liverpool Dog show event and the hosting of our first ever networking event with other Merseyside based animal rescue organisations, vets and animal welfare groups. The aim of this press release was to raise awareness of the animal welfare crisis following the pandemic and cost of living crisis. This press release was taken up by several media groups, including The Liverpool Echo and The Guide Liverpool. Social Media We launched our Facebook page and Instagram account this year in order to grow our support. Many of our volunteers and some of our adoption applications come via these platforms. We also developed our website page, which featured a contact form for members of the public to make enquiries. We also registered with Catchat., a charity that helps find new homes for cats and kittens from rescue centres in the UK and Ireland. Catchat is a web-based charity that offers its services for free to rescue organisations. This has been particularly successful in generating homes for our cats. FINANCIAL REVIEW Total income for the year was £33,427of which £nil related to funding for projects upon which restrictions are placed. Total expenditure for the year was £30,607 leaving a surplus for the year of £2,820. At 30th April 2024 the Charitable Incorporated Organisation's reserves stood at £2,820 of which £nil represented restricted funds. RISK MANAGEMENT The trustees have assessed the major risks to which the Charitable Incorporated Organisation is exposed and are satisfied those systems are in place to manage exposure to the major risks
TAILS ANIMAL WELFARE TH TH TRUSTEES, ANNUAL REPORT FOR THE PERIOD 14 JULY 2023 TO 30 APRIL 2024 RESERVES POLICY It is the policy of the Charitable Incorporated Organisation to maintain unrestricted funds, which are free reserves at a level to cover one month running costs should no further funding be received As at the end of the financial year the unrestricted funds totalled £2,820. The Charitable Incorporated Organisation requires £2,550 for one month running costs. PLANS FOR THE FUTURE We plan to increase our number of foster carers and engage volunteers to support us in other areas of the charity, such as communily outreach work (TNR), social media, fundraising and grant writing. We hope to secure funding to help us initiate projects, such as TNR, in order to reduce the number of unwanted cats. We aim to begin applying for additional funding in order to secure premises so that we can help more animals. STRUCTURE, GOVERNANCE AND MANAGEMENT Tails Animal Welfare is a registered Charitable Incorporated Organisation (CIO), number 1203993 registered on 14th July 2023 under the terms of the Constitution. The first charity trustees are as follows and are appointed for the following tems Lesley Finnih 7 years Joanne Hughes 7 years Julie Kiziltan 5 years There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. The maximum number of charity trustees is five. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum. At least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee. Appointment of charity trustees 1. Apart from the first charity trustees, every trustee must be appointed for a term of one year by a resolution passed at a properly convened meeting of the charity trustees. 2. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Information for new charity trustees The charity trustees will make available to each new charity trustee, on or before his or her first appointment- (a) a copy of the current version of this constitution., and (b) a copy of the CIO'S latest Trustees, Annual Report and statement of accounts.
TAILS ANIMAL ¥VELFARE TRUSTEES, ANNUAL REPtsR T FOR THE PERIOD 14," JULY 2023 TO 30- APRIL 7024 REFERENCE ANDADMINISTRATIVE OETAILS Name Tails Animal lIar 12D3993 Charfty numbgr AdtlrÈ55 & Offi¢e 21 crOx1h Ro¥0 orpool L8 3SE Tnè Mem[9 of the 8oard ol Tru51ees arg 06 loiiows." J +Qzitsn J Hu9hes IndèpDndont ExamSno1 Yiiig Huaw. ACCA lo LCVS 151 Dale Sir8èl. Liyerpool, L2 2Am le'ilo Uknk PLC 1 Soulhampton Row Lonoon WL18 SHA . Signed an bèhalt ot ¢h• T$1# 8ankor8 Dato.. L FlnnTh- Trustèo
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TAILS ANIMAL WELFARE I report on the accounts of the Charitable Incorporated Organisation for the period 14th July 2023 to 30th April 2024 which are set out on pages 8 to 15. Res eGtive res onsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to= examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5){b) of the Charities Act, and to state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view, and the report is limited to those matters set out in the statement below. Basis of inde endent examiner's statement In connection with my examination, no matter has come to my attention.. Inde endent examiner's statement {1) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 130 of the Charities Act-, to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met., or {2} to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Mrs Ying Huang Relevant professional qualification or body.. ACCA Address.. c/0 LCVS 151 Dale Street, L2 2AH Dated.. ..jg1.c?!.XLl2.4......
TAILS ANIMAL WELFARE STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 Notes Unrestricted Restricted Funds Funds 14th July 2023 to 30th April 2024 Total Funds Income and Endowments from: Donations and legacies Charitable activities Other trading activities 22,524 10,152 751 22,524 10,152 751 2b Total income 33,427 33,427 Expenditure on: Charitable activities 30,607 30,607 Total expenditure 30,607 30,607 Net income, net movement in funds 2,820 2,820 Total funds brought forward Total funds carried forward 2,820 2,820 The notes on pages 10 to 15 form part of these accounts. All the above amounts relate to continuing activities of the Charitable Incorporated Organisation
TAILS ANIMAL IVELFARE BALANCE SHEET AS AT 30TH APRIL 2ts24 Note• Jotll Aprll 2024 Flx•d aA$•ts rafig.bie fixed assets. U¥Tni assets Casl Ai k and In hgnd 3.555 CurrEnt liabi15tl85 J.55S SItE ¥fil.1 Qrpe }'e31 [1351 Ngt current a$6• 2,820 2.820 Fund.' Llnrestrl.='fftd IndS e&trclea flinds 2.820 2,820 IE/2 Approvèd by Tw¥teBS on ................... L Flnnih- Tiustee
TAILS ANIMAL WELFARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 1. Accounting Policies Basis of Accounting The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless othenmise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (SORP 2015) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1st January 2019) and Charities Act 2011. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The Charitable Incorporated Organisation has taken advantage ofthe provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the Charitable Incorporated Organisation has adequate reserves to continue in operational existence for the foreseeable future. The Trustees are confident that the levels of liquidity and free reserves will not affect the Charitable Incorporated Organisation operations. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charitable Incorporated Organisation's free reserves available for the Trustees to apply in accordance with the charitable objects. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the Charitable Incorporated Organisation has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise donations which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accrual's basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor. Income from Other trading activities relates to Fundraising and products sales and is recognised on an accrual's basis. Fixed Assets Capital expenditure is treated as a fixed asset and depreciated on the following bases in order to write off each asset over its estimated useful life.. io-
TAILS ANIMAL WELFARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 Expenditure recognition Liabilities are recognSed as soon as there is a legal or constructive obligation committing the Charitable Incorporated Organisalion to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual's basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restriclions, as specified by the donor. Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the Charitable Incorporated Organisation. Support and governance costs relate to the management and operation of the Organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity. 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. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheetwhen the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 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 Ihe 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 credilors and bank loans are initially recognised at transaction price unless Ihe arrangement constilutes a financing transaction, where the debt instrument is measured at the present value of the fLAture receipts 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.
TAILS ANIMAL WELFARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 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. Aclual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going 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. All expenditure is accounted for on an accrual's basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Cost of charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The Charitable Incorporated Organisation benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporatior) tax on income or gains falling within those exemptions. The Charitable Incorporated Organisation is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT. 2. Income and endowments from: Unrestricted Restricted Funds Funds 14th July 2023 To 30" April 2024 Total Funds Donations and legacies Donations 22,524 22,524 12-
TAILS ANIMAL WELFARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 Unrestricted Restricted Funds Funds th 14 July 2023 To 30th April 2024 Totsl Funds b. Charitable activities Adoption income 10,152 10,152 c. Other trading activities Fundraising Products sales 668 83 668 83 751 751 3. Expenditure on Charitable activities Direct Support & Charitable Governance Expenditure Costs 14th July 2023 to 30th April 2024 Total To promote humane behaviour towards animals 28,971 1,636 30,607 analysed as follows: 14th July 2023 To 30th April 2024 Direct charitable expenditure.. Cat food Cat litter Cat supplies Vet fees 1,469 5,908 3,266 18,328 28,971 Support & Governance costs.. Travel and accommodation Computer costs Advertising Cleaning Bank charges Accountancy 31 288 390 97 95 735 1,636 Total expenditure on charitable activities 30,607 13
TAILS ANIMAL WELFARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 £nil of the above expenditure is restricted expenditure b. Particulars of employees: There were no employees during or at year end 30th April 2024 The Trustees are not remunerated for their services and are not included in the above number of employees. 4. Tangible fixed assets There were not tangible fixed assets during or at year end 30th April 2024 5. Debtors There were no debtors during or at year end 30th April 2024. 6. Creditors: amounts fall¥ng due within one year 2024 Accruals 735 7. Analysis of net assets between Funds Tangible Fixed Assets Net Current Assets Total Unrestricted Funds General Fund 2,820 2,820 Restricted Funds Totals 2,820 2,820 8. Unrestricted funds Movements in the period Income Expenditure Reserves at End of period Reserves at beginning of period General Fund 33,427 (30,6071 2,820 General Fund is used to finance the Charitable Incorporated Organisation's general activities and core costs as outlined in the Trustees, Report. 9. Restricted funds There were no restricted funds received during the period or at year end 30th April 2024 14
TAILS ANIMAL WELFARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 10. Operating lease Commitments There are no financial commitments under non-cancellable operating leases. 11. Related Parties There were no material related party transactions during this year ended which require disclosure. 15
TAILS ANIMAL WELFARE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 14TH JULY 2023 TO 30TH APRIL 2024 Period 14th July 2023 to 30th April 2024 INCOME Donations Adoption income Fundraising Products sales 22,524 10,152 668 83 Operating Income 33,427 EXPENDITURE Charitable activities Cat food Cat litter Cat supplies Vet fees Travel and accommodation Computer costs Advertising Bank charges Cleaning Accountancy 1,469 5,908 3,266 18,328 31 288 390 95 97 735 Total expenditure on charitable activities 30,607 Net income for the year 2,820 (This page does not form part of the statutory financial statements) 16