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 crOx￿1h Ro¥0
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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¥T*ni 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 I￿ndS
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 recogn￿Sed 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