People’s Animal Welfare Society (PAW Society) Trustees’ Annual Report and Financial Statements
Year ending 31 January 2025
Registered charity number 1204906
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PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees’ Annual Report
Period from 1 October 2023 to 31 January 2025
Contents
| Contents | Contents | |
|---|---|---|
| Item | Page | |
| Trustees annual report | 1 - 9 | |
| Reference and administrative details | 1 | |
| Structure, Governance and management | 2 | |
| Statement of responsibilities of the Trustees | 2 - 3 | |
| Objectives | 3 - 4 | |
| Activities | 4 - 5 | |
| Achievements and performance | 5 - 8 | |
| Financial review | 8 - 9 | |
| Financial statements | 10 - 21 | |
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees’ Annual Report
Period from 1 October 2023 to 31 January 2025
Reference and Administrative Details
Charity Number:
1204906
Registered office:
People’s Animal Welfare Society Capital Office 124 City Road London EC1V 2NX
Trustees:
- Hannah Carter (Chair) appointed 25 September 2023 - David Wise appointed 25 September 2023 - Lynda Humphrey-Stack appointed 25 September 2023 Lucia Harvey - appointed 25 September 2023 Megan Baker - appointed 25 September 2023 Sophie Lofts - appointed 25 September 2023
Independent examiner: Clarrington Blake Accountancy Services 2nd Floor Jack Dash House 2 Lawn House Close London E14 9YQ
Bankers:
Metro Bank PLC One Southampton Row London WC1B 5HA
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PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
The Trustees are pleased to present their report and the financial statements of the charity for the year ending 31 January 2025. The reference and administrative details set out on page 1 forms part of this report.
The trustees confirm that their report and the financial statements comply with the charity’s constitution, applicable accounting standards, the Charities Act 2011 and the Statement of Recommended Practice (SORP).
The Trustees confirm that they have observed guidance on public benefit published by the Charity Commission.
Structure, Governance and Management
People’s Animal Welfare Society is a Charitable Incorporated Organisation and governed by constitution.
The Trustees consisted of six individuals, including the Chair, and a further three volunteers. Two Trustees resigned during the financial period leaving four active Trustees. No Trustee or volunteer is paid for their time, but may claim expenses relating to postage, fuel, or other purchases made on behalf of the charity or for charitable work. Two Trustees are married to one another, but have
committed to making decisions which are not influenced by the other Trustee, and declaring conflicts of interest where present. For sensitive matters, Trustees complete a blind independent vote electronically. Charity Commission guidance relating to conflicts of interest has been reviewed by all Trustees, in particular the two who are married.
There must be a minimum of three Trustees with no maximum limit. Ideally, an odd number of Trustees will be appointed to avoid deadlocked decision-making.
No additional Trustees were recruited during the year. If the need for recruitment arises, positions will be filled from the community, and offered based on the skills, knowledge, and experience required by the charity. Trustees will be appointed following the passing of an ordinary resolution at a general meeting. Newly appointed Trustees are provided with a copy of the constitution as well as the Charity Commission guidance The Essential Trustee. Further policies and information will be granted in line with the Trustee’s scope and area of expertise.
Statement of Responsibilities of the Trustees
The charity trustees are responsible for preparing a trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The charity trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of incoming resources and application of
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Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
resources. In preparing financial statements, the trustees are required to:
-
Select suitable accounting policies and apply them consistently;
-
Observe the methods and principles in the Charities SORP;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 31 August 2025 and signed on their behalf by:
Hannah Carter (Chair)
Objectives
Purpose
The charitable purpose, as set out in the constitution, is to;
-
For the benefit of the public to relieve the suffering of cats and dogs in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals, and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among cats and dogs.
-
For the public benefit, the prevention or relief of poverty or financial hardship by providing pet microchipping and other essential pet health care to individuals in need.
In February 2025, the Trustees passed a resolution to change the second charitable purpose. This was approved by the Charity Commission in March 2025. The original objective was:
- For the public benefit, the prevention or relief of poverty or financial hardship by providing pet food and other essential pet items to individuals in need.
Vision
Our vision is:
For a world without animal cruelty.
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PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
Mission
Our mission is to promote humane behaviour towards animals, provide sanctuary to those needing protection, and prevent future suffering through education and awareness.
Values
-
Animal welfare is always our primary passion.
-
We recognise the individual needs of animals and people and celebrate their differences.
-
We will highlight upsetting animal welfare topics with tact, whilst remaining truthful.
-
We hold ourselves and each other accountable, and respect one other.
-
We will offer and accept help among similar organisations to pool resources and achieve larger impacts.
-
We are open and transparent regarding our financial activity.
Activities
Advancement of animal welfare
The charity makes advances in animal welfare through rehoming activities, ending or preventing cruelty, abuse, neglect, injury or abandonment of individual animals. Animals enter the charity’s care via the general public, either as owned pets being surrendered due to hardship or personal changes in circumstances, or being reported as stray. Extensive efforts are undertaken to reunite reported strays with their rightful owners prior to any rehoming activities. The charity supports recent changes in microchipping legislation to improve the possibility of reunification.
Other animals are entered into the charity’s care from overseas, where animal welfare laws are not extensive enough to provide protection. The charity has supported animals from Romania and Portugal during its financial year and is actively making other international connections.
Each animal is provided with a minimum standard of veterinary care - health check, microchip as required by law, standard vaccinations, neutering if appropriate, and further tests and treatments deemed necessary for individual animals. Animals imported from overseas receive all medical provisions as required by law, and additional disease testing which the charity considers to be best practice. The charity is licensed and approved to carry out importing activities with the Animal and Plant Health Agency. All animals are assessed in cage-free environments to properly determine their needs and understand their individual personalities.
Partnerships
The charity makes use of other contacts in the animal welfare sector, and external organisations, joining forces to share the increasing demand of animals requiring intervention. In particular, activities have involved The Cat Welfare Group (registered charity), Centre Pars (holiday village), Kiko’s Cat Café Rye (cat cafe and fostering partner), The Neuter Project (volunteer group), Woodlarks Camp Site Trust (registered charity) and a variety of vet practices.
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Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
Prevention of poverty
The charity is committed to reducing the need for its services, through targeted mass neuter campaigns overseas, and other support for pet owners in the UK.
Free neutering of stray animals overseas provides benefit to both the human and animal populations. In many rural areas, stray populations are growing due to their increased use of working animals, used to protect the land or control pests. Farm animals such as these are rarely neutered and can stray from the land in order to mate. The resulting litters are often abandoned and are at risk of cruelty as they may damage crops in rural areas. Free neutering is also accessible to pet owners in financial hardship and stray animals reported by the general public.
Providing neutering services improves the livelihood of working animal owners and owners of house pets in poor financial positions, as well as improving the health of their pets. Neutering reduces the risk of cancers of the reproductive organs, the lethal womb infection pyometra in dogs, and medical complications due to pregnancy. Trap, neuter, release programs for stray animals helps to control the population of stray animals, reducing the instances of animal cruelty and controlling zoonic disease in the local community.
Fundraising
The charity has undertaken numerous fundraising efforts online, mainly consisting of collections for specific animals requiring medical intervention.
Alongside this, team members have attended in-person events arranged by third-party event organisers, at which further fundraising and awareness has been gained.
In June 2025, Trustees launched the charity’s first event, RescueFest. The event aimed to provide a platform for local animal rescue organisations to raise awareness and funds across the sector - from cat and dog, wildlife, bird, and rabbit rescues. The event was a success and raised £500.00 for the charity. These funds will be reinvested into future instalments of RescueFest. The Trustees aim to organise two instalments for 2026.
Achievements and Performance
Rehoming
The charity has met its first objective through rehoming activities.
84 cats entered the charities care; 40 of which were strays from overseas, 2 of which were British strays, 5 were born in foster, and 37 of which were UK surrenders. 39 cats were housed in private foster homes and 45 cats were housed with partner organisation Kiko’s Cat Café in Rye. 5 cats passed away while in the charity’s care - 2 from natural causes, 2 from road collisions, and 2 were euthanised. One euthanised cat was diagnosed with terminal cancer with no treatment options and another had severe breathing difficulties. Both cats were in pain which could not be managed and veterinary P a g e | 5
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Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
advise was to humanely euthanise as neither cat would regain an acceptable quality of life. This decision was reached in line with the charity’s Euthanasia Policy. A total of 86 cats were successfully rehomed, some who entered the charity’s care prior to registration with the Charity Commission while the organisation was listed as a not-for-profit company.
18 dogs entered the charity’s care; 14 of which were strays from overseas, and 4 of which were UK surrenders. All 18 dogs were housed in private foster care. 1 dog passed away while in the charity’s care. The decision for humane euthanasia was taken following a sudden onset progressive neurological disease; it was determined by emergency veterinary professionals that there was no chance of regaining quality of life and that the dog was experiencing undue suffering. This decision was reached in line with the charity’s Euthanasia Policy. 1 dog was transferred to another animal rescue organisation. A total of 22 dogs were successfully rehomed, some who entered the charity’s care prior to registration with the Charity Commission while the organisation was listed as a not-forprofit company.
As of 31 January 2025, the charity retained 29 cats and 9 dogs in foster care, including 4 cats and 3 dogs who will remain in life-long foster care, due to medical or behaviour issues.
Neutering
The charity has met both its first and second objectives through neutering activities.
A total of 34 cats and 1 dog arrived or were born in the charity’s care unneutered and were neutered by the charity prior to rehoming. All other animals arriving in the charity’s care were already neutered or remain too young to responsibly neuter at the time of this report.
A total sum of £231.04 was donated by the general public towards neutering animals overseas during the reporting period. Added with donations from previous years when the charity was a nonprofit company, Trustees were able to allocate £934.91 to a neutering project in Romania which saw 101 cats and dogs neutered. Conservative estimates report that this resulted in 63,000 births being prevented where animals would be at high risk of cruelty, neglect and suffering.
The charity formed a partnership with Kent-based volunteer group The Neuter Project who offer heavily discounted neutering services to animals under the care of animal rescue organisations. This has resulted in the charity being able to take in more animals in need of neutering in the south east of England as the financial risks have been reduced.
Partnerships
The charity has met its first objective through partnership work. The charity has developed meaningful working relationships with a number of organisations who share a common goal to improve the lives of animals.
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Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
Kiko’s Cat Café in Rye was introduced as a large-capacity foster home shortly before the charity was registered with the Charity Commission. With a maximum capacity of 16 cats, as determined by local licensing requirements, the charity is able to offer its services to a significantly higher number of cats. The Trustees were pleased to offer advice to the business owners on proper cat welfare and care, resulting in a welfare-first approach.
During a time of low capacity, the charity was pleased to support Hampshire-based charity, The Cat Welfare Group, with their increasing waiting list. A total of 5 cats were relinquished into the charity’s care, improving the welfare of the individual animals and their owners, while also relieving stress of another charity.
In September 2023, the charity was approach by Centre Parcs Longleat for support with the stray cat population on site and one cat was able to come into the charity’s care. While staff and holidaymakers will often provide care to the stray cats, the charity was concerned that further breeding may take place and that it is not always possible for cats to receive sufficient medical care. Discussions remain ongoing surrounding future support the charity can offer the park.
Free pet care clinics
The charity has met its second objective through the introduction of free pet care clinics. The charity has partnered with GoPet Veterinary Services in Bexhill, East Sussex to offer free cat microchipping services following the newly established legal requirements. A total of 242 applications for support were received with 110 cat owners making appointments for free microchipping. The charity arranged microchipping by trained veterinary nurses for 165 cats, saving their owners a total of £2,745 compared with arranging these services at a vet office. The charity was loaned the vet practice and staff free of charge and provided the microchips at a cost of £542.88. Fundraising efforts prior to the free clinics achieved income of £85 towards the microchips. Cat owners attending appointments donated a further £314.44 towards the campaign.
Reports from many pet owners attending free microchip clinics demonstrated the need for more free or discounted clinics in the local area. The main service required is pet neutering with 68% of attendees reporting they are unable to afford neutering for their pets. The charity is involved in discussions with vets to ascertain the ways in which free or discounted neutering clinics might operate.
Support for pet owners
The charity has been unable to provide support for pet owners by supplying food and essential items. This has been due to cost and time restrains on the charity and current volunteers. The charity continues to provide support to the local community by reuniting stray pets, and through the intake of surrendered pets. Of 36 animals surrendered, 24 were for financial reasons (67%), 4 for behaviour concerns (11%), 3 for housing problems (8%), 3 for reasons pertaining to owners’ health or death (8%), and 2 due to allergies (6%). By providing this service, struggling pet owners
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Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
Goals for 2025
The Trustees have agreed the following goals for the upcoming twelve months:
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Organise another pet care clinic for free or discounted microchipping and/or neutering to provide increased welfare for owned animals and owners in financial hardship.
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Increase reserves to £1,500.00 to ensure the continuation of charitable activities and provide relief in the event of emergency veterinary treatment.
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Recruit one more volunteer to assist with increasing administration work.
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Recruit ten more cat fosters and five more dog fosters to increase the volume of animals the charity can support.
The Trustees believe these goals to be reasonable and achievable.
Financial Review
Current account:
The charity generated income of £55,515.44 during the reporting period, allowing it to carry out its charitable purposes. Expenditure totalled £51,843.94. The net income for the reporting period was £3,671.50.
Income
Adoption fees and donations were the main sources of income, totalling 42% and 35% respectively. The charity remains graciously thankful to members of the public who support its mission. No funds were received as Agent. No funds are held as Custodian Trustee.
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Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
Expenditure
Medical care and transport costs for animals were the main points of expenditure, totalling 47% and 21% respectively. The total funds spent on caring for and preparing animals for adoption was £42,462.13, with £23,800.00 being recouped by adoption fees - a shortfall of 56%. The charity is reliant on other avenues of income to ensure that financial obligations can be met, including adoptions, referral bonuses, and income from events. 85% of expenditure was towards charitable activities, 10% was for administrative costs and 5% on raising funds.
Reserves account:
In January 2024, three months after registration as a charity, £1000.00 was deposited into the reserves account. This funding was from various donor activity. In October 2024, £500.00 was transferred out of the reserves account due to upcoming outgoings. This was replenished two weeks later. Interest has been gained monthly on the account, with the final balance standing at £1,511.37.
Deposit account:
For event planning, the charity opened a separate account to manage transactions relating to RescueFest. This account received £692.50 and refunded £20.00 due to a vendor being double booked. The total balance for the deposit account is £672.50.
The Trustee’s’ annual report was approved on 11th October 2025 and signed on behalf of the board of trustees by:
Hannah Carter (Chair)
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Financial statements
Period from 1 October 2023 to 31 January 2025
| Period from 01 Oct 23 to 31 Jan 25 |
Period from 01 Oct 23 to 31 Jan 25 |
||
|---|---|---|---|
| Unrestricted funds |
Total funds | ||
| Note | £ | £ | |
| Income and endowments | |||
| Donations and legacies | 4 | 54,626 ───── |
54,626 ───── |
| Total income | 54,626 ═════ |
54,626 ═════ |
|
| Expenditure | |||
| Expenditure on raisingfunds | |||
| Coss of raising donations and legacies | 5 | 49,887 ───── |
49,887 ───── |
| Total expenditure | 49,887 ═════ |
49,887 ═════ |
|
| Net income and net movement in funds | |||
| Reconciliation of funds | |||
| Total funds brought forward | – ───── |
– ───── |
|
| Total funds carried forward | 4,739 ═════ |
4,739 ═════ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 17 form part of these financial statements.
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Period from 1 October 2023 to 31 January 2025
Financial statements
| Note | 31 Jan 25 | |
|---|---|---|
| £ | ||
| Current assets | ||
| Cash at bank and in hand | 5,683 | |
| Creditors: amounts falling due within one year | 8 | 944 ──── |
| Net current assets | 4,739 ──── |
|
| Total assets less current liabilities | 4,739 ──── |
|
| Net assets | 4,739 ════ |
|
| Funds of the charity | ||
| Unrestricted funds | 4,739 ──── |
|
| Total charity funds | 9 | 4,739 ════ |
These financial statements were approved by the board of trustees and authorised for issue on 11 October 25, and are signed on behalf of the board by:
Hannah Carter (Chair)
The notes on pages 12 to 17 form part of these financial statements.
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Financial statements
Period from 1 October 2023 to 31 January 2025
| 31 Jan 25 |
|
|---|---|
| £ | |
| Cash flows from operating activities | |
| Net income | 4,739 |
| Adjustments for: | |
| Accrued expenses | 144 |
| Changes in: | |
| Trade and other creditors | 800 ──── |
| Cash generated from operations | 5,683 ──── |
| Net cash from operating activities | 5,683 ════ |
| Net increase in cash and cash equivalents | 5,683 ──── |
| Cash and cash equivalents at beginning of period | _ |
| Cash and cash equivalents at end of period | 5,683 ════ |
The notes on pages 12 to 17 form part of these financial statements.
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Financial statements Period from 1 October 2023 to 31 January 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Capital Office, 124 City Road, London, England, EC1V 2NX.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
Reserves Policy
The charity aims to hold a minimum of three months’ operating costs at any one time to ensure a continuity of activities. In addition, the Trustees recognise the need to holds reserves for emergency payments, including veterinary bills. Taking the above into account, the minimum sum to be held is £1,000.00. When reserves are spent, all reasonable action will be taken to ensure the account is replenished as soon as possible, whilst ensuring other financial responsibilities are met.
All reserves are held in a separate reserves account, accessible by two Trustees who act as signatories for the account.
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Financial statements
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued) Going Concern and Risks
The Trustees consider that it is appropriate to prepare the financial statements on a going concern basis. The going concern assumption is based on an increase in donor activity and fundraising activities, as well as stable running costs which are not expected to dramatically increase over the coming financial year.
Trustees do not intend to voluntarily close the charity and can predict no major risks that would result in being unable to deliver its charitable purposes.
The Trustees are responsible and committed to foreseeing, managing, and mitigating all potential and actual risks faced by the charity and its activities. All risks are recorded in the risk register which is reviewed at six monthly intervals, or more often if required. Each item is allocated a score based on likelihood and impact.
The key risks faced and currently being managed by the charity are the potential for insufficient finances resulting in an inability to settle liabilities, and insufficient volunteer numbers resulting in increased mental strain on existing volunteers. Trustees are taking action on both of these risks to reduce their likelihood.
Independent examiners
Carrington Blake Accountancy Services were appointed as the charitable company's independent examiners during the year and have expressed their willingness to act in that capacity. Approved by the trustees on 31 August 2025 and signed on their behalf by
Hannah Carter (Chair) 11 October 2025
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Financial statements
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
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Financial statements
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued) Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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Financial statements
Period from 1 October 2023 to 31 January 2025
4. Donations and legacies
| Unrestricted Funds | Total Funds | |
|---|---|---|
| £ | £ | |
| Donations | 54,615 | 54,615 |
| Income | 11 ───── |
11 ───── |
| Interest Income | 54,626 ═════ |
54,626 ═════ |
5. Costs of raising donations and legacies
| Unrestricted Funds | Total Funds | |
|---|---|---|
| £ | £ | |
| Costs of raisingdonations and legacies - Donations | 49,396 | 49,396 |
| Accounts Fees | 491 ───── |
491 ───── |
| 49,887 ═════ |
49,887 ═════ |
6. Staff costs
The average head count of employees during the period was Nil.
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
7. Trustee remuneration and expenses
There was no payment made to any trustee member.
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Financial statements
Period from 1 October 2023 to 31 January 2025
8. Creditors: amounts falling due within one year
| 31 Jan 25 | |
|---|---|
| £ | |
| Accruals and deferred income | 144 |
| Other creditors - desc in a/cs | 800 ─── |
| 944 ═══ |
9. Analysis of charitable funds
| Unrestricted funds | Unrestricted funds | |||
|---|---|---|---|---|
| At 1 October 2023 |
Income | Expenditure | At 31 January 2025 |
|
| £ | £ | £ | £ | |
| General funds | – ══════ |
54,626 ══════ |
(49,887) ══════ |
4,739 ══════ |
10. Analysis of changes in net debt
| At 1 October 2023 |
Cash flows | At 31 January 2025 |
|
|---|---|---|---|
| £ | £ | £ | |
| Cash at bank and in hand | – ════ |
5,683 ════ |
5,683 ════ |
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Financial statements Period from 1 October 2023 to 31 January 2025
The following pages do not form part of the financial statements.
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Financial statements
Period from 1 October 2023 to 31 January 2025
| Period from 1 Oct 23 to 31 Jan 25 |
|
|---|---|
| £ | |
| Income and endowments | |
| Donations and legacies | |
| Income | 54,615 |
| Interest Income | 11 ───── |
| 54,626 ───── |
|
| Total income | 54,626 ═════ |
| Expenditure | |
| Costs of raising donations and legacies | |
| Rates and water | 704 |
| Repairs and maintenance | 3,530 |
| Insurance | 185 |
| Motor vehicle expenses | 258 |
| Vehicle leasing/hire | 810 |
| Other motor/travel costs | 11,210 |
| Telephone | 89 |
| Other office costs | 935 |
| DetailedSOFAExpenditureOnRaisingDonationsType1H | 24,636 |
| DetailedSOFAExpenditureOnRaisingDonationsType2H | 2,377 |
| DetailedSOFAExpenditureOnRaisingDonationsType3H | 1,378 |
| DetailedSOFAExpenditureOnRaisingDonationsType4H | 3,239 |
| DetailedSOFAExpenditureOnRaisingDonationsType5H | 45 ───── |
| 49,396 ───── |
|
| Total expenditure | 49,887 ═════ |
| ───── | |
| Net income | 4,739 ═════ |
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Financial statements Period from 1 October 2023 to 31 January 2025
| Period from 1 Oct 23 to 31 Jan 25 |
|
|---|---|
| £ | |
| Costs of raising donations and legacies | |
| Costs of raising donations and legacies - Donations | |
| Printingandpostage | 704 |
| Boarding | 3,530 |
| Insurance | 185 |
| Fuel | 258 |
| Office costs | 810 |
| Transport costs | 11,210 |
| Advertising | 89 |
| Donation | 935 |
| Vet Bills | 24,636 |
| Software & IT Costs | 2,377 |
| Event Costs | 1,378 |
| Supplies | 3,239 |
| Other costs | 45 |
| ───── | |
| 49,396 ───── |
|
| Accounts Fees | 491 ───── |
| Accounts Fees | |
| ───── | |
| Costs of raising donations and legacies | 49,887 ═════ |
P a g e | 21
CHARITY REGISTRATION NUMBER: 1204906
PEOPLE'S ANIMAL WELFARE SOCIETY Unaudited Financial Statements
31 January 2025
CARRINGTON BLAKE ACCOUNTANCY
Chartered accountants Jack Dash House 2 Lawn House Close London United Kingdom E14 9YQ
PEOPLE'S ANIMAL WELFARE SOCIETY
Financial Statements
Period from 1 October 2023 to 31 January 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 8 |
| Statement of financial activities | 9 |
| Statement of financial position | 10 |
| Statement of cash flows | 11 |
| Notes to the financial statements | 12 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 18 |
| Notes to the detailed statement of financial activities | 19 |
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
The trustees present their report and the unaudited financial statements of the charity for the period ended 31 January 2025.
Reference and administrative details
| Registered charity name | PEOPLE'S ANIMAL WELFARE SOCIETY |
|---|---|
| Charity registration number | 1204906 |
| Principal office | CAPITAL OFFICE |
| 124 City Road | |
| LONDON | |
| EC1V 2NX | |
| ENGLAND | |
| The trustees | |
| H. Carter | |
| L Harvey | |
| L. Humphrey-Stack | |
| M. Baker | |
| D. Wise | |
| S. Lofts | |
| Independent examiner | Carrington Blake Accountancy Limited |
| Chartered accountants | |
| Jack Dash House | |
| 2 Lawn House Close | |
| London | |
| United Kingdom | |
| E14 9YQ |
1
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Structure, governance and management
Structure, Governance and Management
People's Animal Welfare Society is a Charitable Incorporated Organisation and governed by constitution.
The Trustees consist of six individuals, including the Chair, and a further three volunteers. No Trustee or volunteer is paid for their time, but may claim expenses relating to postage, fuel, or other purchases made on behalf of the charity or for charitable work. Two Trustees are married to one another, but have committed to making decisions which are not influenced by the other Trustee, and declaring conflicts of interest where present. For sensitive matters, Trustees complete a blind independent vote electronically. Charity Commission guidance relating to conflicts of interest has been reviewed by all Trustees, in particular the two who are married.
There must be a minimum of three Trustees with no maximum limit. Ideally, an odd number of Trustees will be appointed to avoid deadlocked decision-making.
No additional Trustees were recruited during the year. If the need for recruitment arises, positions will be filled from the community, and offered based on the skills, knowledge, and experience required by the charity. Trustees will be appointed following the passing of an ordinary resolution at a general meeting. Newly appointed Trustees are provided with a copy of the constitution as well as the Charity Commission guidance The Essential Trustee. Further policies and information will be granted in line with the Trustee's scope and area of expertise.
Statement of Responsibilities of the Trustees
The charity trustees are responsible for preparing a trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The charity trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of incoming resources and application of resources. In preparing financial statements, the trustees are required to: " Select suitable accounting policies and apply them consistently;" Observe the methods and principles in the Charities SORP;
" Make judgements and estimates that are reasonable and prudent;
" State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; " Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 31 August 2025 and signed on their behalf by:
Hannah Carter (Chair)
2
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Objectives and activities
Objectives
Purpose
The charitable purpose, as set out in the constitution, is to;
- For the benefit of the public to relieve the suffering of cats and dogs in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals, and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among cats and dogs. 2. For the public benefit, the prevention or relief of poverty or financial hardship by providing pet food and other essential pet items to individuals in need.
Vision Our vision is: For a world without animal cruelty.
Mission
Our mission is to promote humane behaviour towards animals, provide sanctuary to those needing protection, and prevent future suffering through education and awareness.
Values
" Animal welfare is always our primary passion.
" We recognise the individual needs of animals and people and celebrate their differences." We will highlight upsetting animal welfare topics with tact, whilst remaining truthful." We hold ourselves and each other accountable, and respect one other." We will offer and accept help among similar organisations to pool resources and achieve larger impacts. " We are open and transparent regarding our financial activity.
Activities
Advancement of animal welfare
The charity makes advances in animal welfare through rehoming activities, ending or preventing cruelty, abuse, neglect, injury or abandonment of individual animals. Animals enter the charity's care via the general public, either as owned pets being surrendered due to hardship or personal changes in circumstances, or being reported as stray. Extensive efforts are undertaken to reunite reported strays with their rightful owners prior to any rehoming activities. The charity supports recent changes in in microchipping legislation to improve the possibility of reunification.
Other animals are entered into the charity's care from overseas, where animal welfare laws are not extensive enough to provide protection. The charity has supported animals from Romania and Portugal during its financial year and is actively making other international connections.
Each animal is provided with a minimum standard of veterinary care - health check, microchip as required by law, standard vaccinations, neutering if appropriate, and further tests ad treatments deemed necessary for individual animals. Animals imported from overseas receive all medical provisions as required by law, and additional disease testing which the charity considers to be best practice. The charity is licensed and approved to carry out importing activities with the Animal and Plant Health Agency. All animals are assessed in cage-free environments to properly determine their
3
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
needs and understand their individual personalities.
Partnerships
The charity makes use of other contacts in the animal welfare sector, and external organisations, joining forces to share the increasing demand of animals requiring intervention. In particular, activities have involved The Cat Welfare Group (registered charity), Centre Pars (holiday village), Kiko's Cat Café Rye (cat cafe and fostering partner), The Neuter Project (volunteer group), Woodlarks Camp Site Trust (registered charity) and a variety of vet practices.
Prevention of poverty
The charity is committed to reducing the need for its services, through targeted mass neuter campaigns overseas, and other support for pet owners in the UK.
Free neutering of stray animals overseas provides benefit to both the human and animal populations. In many rural areas, stray populations are growing due to their increased use of working animals, used to protect the land or control pests. Farm animals such as these are rarely neutered and can stray from the land in order to mate. The resulting litters are often abandoned and are at risk of cruelty as they may damage crops in rural areas. Free neutering is also accessible to pet owners in financial hardship and stray animals reported by the general public.
Providing neutering services improves the livelihood of working animal owners and owners of house pets in poor financial positions, as well as improving the health of their pets. Neutering reduces the risk of cancers of the reproductive organs, the lethal womb infection pyometra in dogs, and medical complications due to pregnancy. Trap, neuter, release programs for stray animals helps to control the population of stray animals, reducing the instances of animal cruelty and controlling zoonic disease in in the local community.
Fundraising
The charity has undertaken numerous fundraising efforts online, mainly consisting of collections for specific animals requiring medical intervention.
Alongside this, team members have attended in-person events arranged by third-party event organisers, at which further fundraising and awareness has been gained.
In June 2025, Trustees launched the charity’s first event, RescueFest. The event aimed to provide a platform for local animal rescue organizations to raise awareness and funds across the sector - from cat and dog, wildlife, bird, and rabbit rescues. The event was a success and raised £500.00 for the charity. These funds will be reinvested into future instalments of RescueFest. The Trustees aim to organize two instalments for 2026.
4
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Achievements and performance
Achievements and Performance
Rehoming
The charity has met its first objective through rehoming activities.
84 cats entered the charities care; 40 of which were strays from overseas, 2 of which were British strays, 5 were born in foster, and 37 of which were UK surrenders. 39 cats were housed in private foster homes and 45 cats were housed with partner organization Kiko’s Cat Café in Rye. 5 cats passed away while in the charity’s care - 2 from natural causes, 2 from road collisions, and 2 were euthanized. One euthanized cat was diagnosed with terminal cancer with no treatment options and another had severe breathing difficulties. Both cats were in pain which could not be managed and veterinary advise was to humanely euthanize as neither cat would regain an acceptable quality of life. This decision was reached in line with the charity’s Euthanasia Policy. A total of 86 cats were successfully rehomed, some who entered the charity’s care prior to registration with the Charity Commission while the organization was listed as a not-for-profit company.
18 dogs entered the charity’s care; 14 of which were strays from overseas, and 4 of which were UK surrenders. All 18 dogs were housed in private foster care. 1 dog passed away while in the charity’s care. The decision for humane euthanasia was taken following a sudden onset progressive neurological disease; it was determined by emergency veterinary professionals that there was no chance of regaining quality of life and that the dog was experiencing undue suffering. This decision was reached in line with the charity’s Euthanasia Policy. 1 dog was transferred to another animal rescue organization. A total of 22 dogs were successfully rehomed, some who entered the charity’s care prior to registration with the Charity Commission while the organisation was listed as a not-for-profit company.
As of 31 January 2025, the charity retained 29 cats and 9 dogs in foster care, including 4 cats and 3 dogs who will remain in life-long foster care, due to medical or behavour issues.
Neutering
The charity has met both its first and second objectives through neutering activities.
A total of 34 cats and 1 dog arrived or were born in the charity’s care unneutered and were neutered by the charity prior to rehoming. All other animals arriving in the charity’s care were already neutered or remain too young to responsibly neuter at the time of this report.
A total sum of £231.04 was donated by the general public towards neutering animals overseas during the reporting period. Added with donations from previous years when the charity was a nonprofit company, Trustees were able to allocate £934.91 to a neutering project in Romania which saw 101 cats and dogs neutered. Conservative estimates report that this resulted in 63,000 births being prevented where animals would be at high risk of cruelty, neglect and suffering.
The charity formed a partnership with Kent-based volunteer group The Neuter Project who offer heavily discounted neutering services to animals under the care of animal rescue organisations. This has resulted in the charity being able to take in more animals in need of neutering in the south east of
Partnerships
The charity has met its first objective through partnership work.
The charity has developed meaningful working relationships with a number of organisations who share a common goal to improve the lives of animals.
Kiko's Cat Café in Rye was introduced as a large-capacity foster home shortly before the charity was
5
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
registered with the Charity Commission. With a maximum capacity of 16 cats, as determined by local licensing requirements, the charity is able to offer its services to a significantly higher number of cats. The Trustees were pleased to offer advice to the business owners on proper cat welfare and care, resulting in a welfare-first approach.
During a time of low capacity, the charity was pleased to support Hampshire-based charity, The Cat Welfare Group, with their increasing waiting list. A total of 5 cats were relinquished into the charity's care, improving the welfare of the individua animals and their owners, while also relieving stress of another charity.
In September 2023, the charity was approach by Centre Parcs Longleat for support with the stray cat population on site and one cat was able to come into the charity's care. While staff and holidaymakers will often provide care to the stray cats, the charity was concerned that further breeding may take place and that it is not always possible for cats to receive sufficient medical care. Discussions remain ongoing surrounding future support the charity can offer the park.
Free pet care clinics
The charity has met its second objective through the introduction of free pet care clinics.
The charity has partnered with GoPet Veterinary Services in Bexhill, East Sussex to offer free cat microchipping services following the newly established legal requirements. A total of 242 applications for support were received with 110 cat owners making appointments for free microchipping. The charity arranged microchipping by trained veterinary nurses for 165 cats, saving their owners a total of £2,745 compared with arranging these services at a vet office. The charity was loaned the vet practice and staff free of charge and provided the microchips at a cost of £542.88. Fundraising efforts prior to the free clinics achieved income of £85 towards the microchips. Cat owners attending appointments donated a further £314.44 towards the campaign.
Reports from many pet owners attending free microchip clinics demonstrated the need for more free or discounted clinics in the local area. The main service required is pet neutering with 68% of attendees reporting they are unable to afford neutering for their pets. The charity is involved in discussions with vets to ascertain the ways in which free or discounted neutering clinics might operate.
Support for pet owners
The charity has been unable to provide support for pet owners by supplying food and essential items. This has been due to cost and time restrains on the charity and current volunteers. The charity continues to provide support to the local community by reuniting stray pets, and through the intake of surrendered pets. Of 36 animals surrendered, 24 were for financial reasons (67%), 4 for behaviour concerns (11%), 3 for housing problems (8%), 3 for reasons pertaining to owners' health or death (8%), and 2 2 due to allergies (6%). By providing this service, struggling pet owners
Goals for 2025
The Trustees have agreed the following goals for the upcoming twelve months:" Organise another pet care clinic for free or discounted microchipping and/or neutering to provide increased welfare for owned animals and owners in financial hardship. " Increase reserves to £1,500.00 to ensure the continuation of charitable activities and provide relief in the event of emergency veterinary treatment. " Recruit one more volunteer to assist with increasing administration work. " Recruit ten more cat fosters and five more dog fosters to increase the volume of animals the charity can support.
The Trustees believe these goals to be reasonable and achievable.
6
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Financial review
Financial Review
Current account:
The charity generated income of £54,626 during the reporting period, allowing it to carry out its charitable purposes. Expenditure totalled £49,887. The net income for the reporting period was £4,739.
Income
Adoption fees and donations were the main sources of income, totalling 42% and 35% respectively. The charity remains graciously thankful to members of the public who support its mission.
No funds were received as Agent. No funds are held as Custodian Trustee.
Expenditure
Medical care and transport costs for animals were the main points of expenditure, totalling 47% and 21% respectively. The total funds spent on caring for and preparing animals for adoption was £49,396, with £23,800.00 being recouped by adoption fees - a shortfall of 56%. The charity is reliant on other avenues of income to ensure that financial obligation can be met, including adoptions, referral bonuses and income from events.
85% of expenditure was towards charitable activities, 10% was for administrative costs and 5% on raising funds.
Reserves account:
In January 2024, three months after registration as a charity, £1000.00 was deposited into the reserves account. This funding was from various donor activity. Interest has been gained monthly on the account, with the final balance standing at £1,011.37. The charity has not needed to make use of the reserves.
Deposit account:
For event planning, the charity opened a separate account to hold deposits of vendors. This account received a deposit of £20.00 which was later refunded in full due to a vendor being double booked. The total balance for the deposit account is £0.00.
The trustees' annual report was approved on 31 August 2025 and signed on behalf of the board of trustees by:
H. Carter Trustee
7
PEOPLE'S ANIMAL WELFARE SOCIETY
Independent Examiner's Report to the Trustees of PEOPLE'S ANIMAL WELFARE SOCIETY
Period from 1 October 2023 to 31 January 2025
I report to the trustees on my examination of the financial statements of PEOPLE'S ANIMAL WELFARE SOCIETY ('the charity') for the period ended 31 January 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
Clarrington Blake Accountancy Limited Independent Examiner
2nd Floor Jack Dash House 2 Lawn House Close London E14 9YQ
8
PEOPLE'S ANIMAL WELFARE SOCIETY
Statement of Financial Activities
Period from 1 October 2023 to 31 January 2025
| Period from 1 Oct | 23 to | ||
|---|---|---|---|
| 31 Jan 25 | |||
| Unrestricted | |||
| fundsTotal funds | |||
| Note | £ | £ | |
| Income and endowments | |||
| Donations and legacies | 4 | 54,626 | 54,626 |
──────── |
──────── |
||
| Total income | 54,626 | 54,626 | |
════════ |
════════ |
||
| Expenditure | |||
| Expenditure on raising funds: | |||
| Costs of raising donations and legacies | 5 | 49,887 | 49,887 |
──────── |
──────── |
||
| Total expenditure | 49,887 | 49,887 | |
════════ |
════════ |
||
──────── |
──────── |
||
| Net income and net movement in funds | 4,739 | 4,739 | |
════════ |
════════ |
||
| Reconciliation of funds | |||
| Total funds brought forward | – | – | |
──────── |
──────── |
||
| Total funds carried forward | 4,739 | 4,739 | |
════════ |
════════ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 16 form part of these financial statements.
9
PEOPLE'S ANIMAL WELFARE SOCIETY
Statement of Financial Position
31 January 2025
| 31 Jan 25 | ||
|---|---|---|
| Note | £ | |
| Current assets | ||
| Cash at bank and in hand | 5,683 | |
| Creditors: amounts falling due within one year | 8 | 944 |
─────── |
||
| Net current assets | 4,739 | |
─────── |
||
| Total assets less current liabilities | 4,739 | |
─────── |
||
| Net assets | 4,739 | |
═══════ |
||
| Funds of the charity | ||
| Unrestricted funds | 4,739 | |
─────── |
||
| Total charity funds | 9 | 4,739 |
═══════ |
These financial statements were approved by the board of trustees and authorised for issue on 31 August 2025, and are signed on behalf of the board by:
H. Carter Trustee
The notes on pages 12 to 16 form part of these financial statements.
10
PEOPLE'S ANIMAL WELFARE SOCIETY
Statement of Cash Flows
Period from 1 October 2023 to 31 January 2025
| 31 Jan 25 | |
|---|---|
| £ | |
| Cash flows from operating activities | |
| Net income | 4,739 |
| Adjustments for: | |
| Accrued expenses | 144 |
| Changes in: | |
| Trade and other creditors | 800 |
─────── |
|
| Cash generated from operations | 5,683 |
─────── |
|
| Net cash from operating activities | 5,683 |
═══════ |
|
| Net increase in cash and cash equivalents | 5,683 |
| Cash and cash equivalents at beginning of period | – |
─────── |
|
| Cash and cash equivalents at end of period | 5,683 |
═══════ |
The notes on pages 12 to 16 form part of these financial statements.
11
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements
Period from 1 October 2023 to 31 January 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is CAPITAL OFFICE, 124 City Road, LONDON, EC1V 2NX, ENGLAND.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
12
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued)
Judgements and key sources of estimation uncertainty
Reserves Policy
The charity aims to hold a minimum of three months' operating costs at any one time to ensure a continuity of activities. In addition, the Trustees recognise the need to holds reserves for emergency payments, including veterinary bills. Taking the above into account, the minimum sum to be held is £1,000.00. When reserves are spent, all reasonable action will be taken to ensure the account is replenished as soon as possible, whils ensuring other financial responsibilities are met.
All reserves are held in a separate reserves account, accessible by two Trustees who act as signatories for the account.
Going Concern and Risks
The Trustees consider that it is appropriate to prepare the financial statements on a going concern basis. The going concern assumption is based on an increase in donor activity, and fundraising activities, as well as stable running costs which are not expected to dramatically increase over the coming financial year.
Trustees do not intend to voluntarily close the charity and can predict no major risks that would result in being unable to deliver its charitable purposes.
The Trustees are responsible and committed to foreseeing, managing, and mitigating all potential and actual risks faced by the charity and its activities. All risks are recorded in the risk register which is reviewed at six monthly intervals, or more often if required. Each item is allocated a score based on likelihood and impact.
The key risks faced and currently being managed by the charity are the potential for insufficient finances resulting in an inability to settle liabilities, and insufficient volunteer numbers resulting in increased mental strain on existing volunteers. Trustees are taking action on both of these risks to reduce their likelihood.
Independent examiners
Carrington Blake Accountancy Services were appointed as the charitable company's independent examiners during the year and have expressed their willingness to act in that capacity. Approved by the trustees on 31[st] August 2025 and signed on their behalf by
Hannah Carter (Chair) 11 October 2025
13
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
14
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2025 | |
| £ | £ | |
| Donations | ||
| Income | 54,615 | 54,615 |
| Interest Income | 11 | 11 |
──────── |
──────── |
|
| 54,626 | 54,626 | |
════════ |
════════ |
|
| Costs of raising donations and legacies | ||
| Unrestricted | Total Funds | |
| Funds | 2025 | |
| £ | £ | |
| Costs of raising donations and legacies - Donations | 49,396 | 49,396 |
| Accounts Fees | 491 | 491 |
──────── |
──────── |
|
| 49,887 | 49,887 | |
════════ |
════════ |
5. Costs of raising donations and legacies
6. Staff costs
The average head count of employees during the period was Nil.
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
15
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
7. Trustee remuneration and expenses
There was no payment made to any trustee member.
8. Creditors: amounts falling due within one year
| 31 Jan 25 | |
|---|---|
| £ | |
| Accruals and deferred income | 144 |
| Other creditors - desc in a/cs | 800 |
──── |
|
| 944 | |
════ |
9. Analysis of charitable funds Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 October 202 | 31 January 2 | |||
| 3 | Income |
Expenditure | 025 | |
| £ | £ | £ | £ | |
| General funds | – | 54,626 |
(49,887) | 4,739 |
════ |
════════ |
════════ |
═══════ |
|
| Analysis of changes in net debt | ||||
| At | ||||
| At 1 Oct 2023 | Cash flows | 31 Jan 2025 | ||
| £ | £ | £ | ||
| Cash at bank and in hand | – | 5,683 | 5,683 | |
════ |
═══════ |
═══════ |
10. Analysis of changes in net debt
16
PEOPLE'S ANIMAL WELFARE SOCIETY
Management Information
Period from 1 October 2023 to 31 January 2025
The following pages do not form part of the financial statements.
17
PEOPLE'S ANIMAL WELFARE SOCIETY
Detailed Statement of Financial Activities
Period from 1 October 2023 to 31 January 2025
| Period from | |
|---|---|
| 1 Oct 23 to | |
| 31 Jan 25 | |
| £ | |
| Income and endowments | |
| Donations and legacies | |
| Income | 54,615 |
| Interest Income | 11 |
──────── |
|
| 54,626 | |
──────── |
|
──────── |
|
| Total income | 54,626 |
════════ |
|
| Expenditure | |
| Costs of raising donations and legacies | |
| Rates and water | 704 |
| Repairs and maintenance | 3,530 |
| Insurance | 185 |
| Motor vehicle expenses | 258 |
| Vehicle leasing/hire | 810 |
| Other motor/travel costs | 11,210 |
| Telephone | 89 |
| Other office costs | 935 |
| DetailedSOFAExpenditureOnRaisingDonationsType1H | 24,636 |
| Vet Bills | 2,377 |
| Software & IT Costs | 1,378 |
| Event Costs | 3,239 |
| Supplies | 45 |
| Other costs | ──────── |
| 49,396 | |
──────── |
|
──────── |
|
| Total expenditure | 49,887 |
════════ |
|
──────── |
|
| Net income | 4,739 |
════════ |
18
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Detailed Statement of Financial Activities
Period from 1 October 2023 to 31 January 2025
| Period from | |
|---|---|
| 1 Oct 23 to | |
| 31 Jan 25 | |
| £ | |
| Costs of raising donations and legacies | |
| Costs of raising donations and legacies - Donations | |
| Printing and postage | 704 |
| Boarding | 3,530 |
| Insurance | 185 |
| Fuel | 258 |
| Office costs | 810 |
| Transport costs | 11,210 |
| Advertising | 89 |
| Donation | 935 |
| Vet Bills | 24,636 |
| Software & IT Costs | 2,377 |
| Event Costs | 1,378 |
| Supplies | 3,239 |
| Other costs | 45 |
──────── |
|
| 49,396 | |
──────── |
|
| Accounts Fees | |
| Accounts Fees | 491 |
──── |
|
──────── |
|
| Costs of raising donations and legacies | 49,887 |
════════ |
19
CHARITY REGISTRATION NUMBER: 1204906
PEOPLE'S ANIMAL WELFARE SOCIETY Unaudited Financial Statements
31 January 2025
CARRINGTON BLAKE ACCOUNTANCY
Chartered accountants Jack Dash House 2 Lawn House Close London United Kingdom E14 9YQ
PEOPLE'S ANIMAL WELFARE SOCIETY
Financial Statements
Period from 1 October 2023 to 31 January 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 8 |
| Statement of financial activities | 9 |
| Statement of financial position | 10 |
| Statement of cash flows | 11 |
| Notes to the financial statements | 12 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 18 |
| Notes to the detailed statement of financial activities | 19 |
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report
Period from 1 October 2023 to 31 January 2025
The trustees present their report and the unaudited financial statements of the charity for the period ended 31 January 2025.
Reference and administrative details
| Registered charity name | PEOPLE'S ANIMAL WELFARE SOCIETY |
|---|---|
| Charity registration number | 1204906 |
| Principal office | CAPITAL OFFICE |
| 124 City Road | |
| LONDON | |
| EC1V 2NX | |
| ENGLAND | |
| The trustees | |
| H. Carter | |
| L Harvey | |
| L. Humphrey-Stack | |
| M. Baker | |
| D. Wise | |
| S. Lofts | |
| Independent examiner | Carrington Blake Accountancy Limited |
| Chartered accountants | |
| Jack Dash House | |
| 2 Lawn House Close | |
| London | |
| United Kingdom | |
| E14 9YQ |
1
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Structure, governance and management
Structure, Governance and Management
People's Animal Welfare Society is a Charitable Incorporated Organisation and governed by constitution.
The Trustees consist of six individuals, including the Chair, and a further three volunteers. No Trustee or volunteer is paid for their time, but may claim expenses relating to postage, fuel, or other purchases made on behalf of the charity or for charitable work. Two Trustees are married to one another, but have committed to making decisions which are not influenced by the other Trustee, and declaring conflicts of interest where present. For sensitive matters, Trustees complete a blind independent vote electronically. Charity Commission guidance relating to conflicts of interest has been reviewed by all Trustees, in particular the two who are married.
There must be a minimum of three Trustees with no maximum limit. Ideally, an odd number of Trustees will be appointed to avoid deadlocked decision-making.
No additional Trustees were recruited during the year. If the need for recruitment arises, positions will be filled from the community, and offered based on the skills, knowledge, and experience required by the charity. Trustees will be appointed following the passing of an ordinary resolution at a general meeting. Newly appointed Trustees are provided with a copy of the constitution as well as the Charity Commission guidance The Essential Trustee. Further policies and information will be granted in line with the Trustee's scope and area of expertise.
Statement of Responsibilities of the Trustees
The charity trustees are responsible for preparing a trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The charity trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of incoming resources and application of resources. In preparing financial statements, the trustees are required to: " Select suitable accounting policies and apply them consistently;" Observe the methods and principles in the Charities SORP;
" Make judgements and estimates that are reasonable and prudent;
" State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; " Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 31 August 2025 and signed on their behalf by:
Hannah Carter (Chair)
2
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Objectives and activities
Objectives
Purpose
The charitable purpose, as set out in the constitution, is to;
- For the benefit of the public to relieve the suffering of cats and dogs in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals, and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among cats and dogs. 2. For the public benefit, the prevention or relief of poverty or financial hardship by providing pet food and other essential pet items to individuals in need.
Vision Our vision is: For a world without animal cruelty.
Mission
Our mission is to promote humane behaviour towards animals, provide sanctuary to those needing protection, and prevent future suffering through education and awareness.
Values
" Animal welfare is always our primary passion.
" We recognise the individual needs of animals and people and celebrate their differences." We will highlight upsetting animal welfare topics with tact, whilst remaining truthful." We hold ourselves and each other accountable, and respect one other." We will offer and accept help among similar organisations to pool resources and achieve larger impacts. " We are open and transparent regarding our financial activity.
Activities
Advancement of animal welfare
The charity makes advances in animal welfare through rehoming activities, ending or preventing cruelty, abuse, neglect, injury or abandonment of individual animals. Animals enter the charity's care via the general public, either as owned pets being surrendered due to hardship or personal changes in circumstances, or being reported as stray. Extensive efforts are undertaken to reunite reported strays with their rightful owners prior to any rehoming activities. The charity supports recent changes in in microchipping legislation to improve the possibility of reunification.
Other animals are entered into the charity's care from overseas, where animal welfare laws are not extensive enough to provide protection. The charity has supported animals from Romania and Portugal during its financial year and is actively making other international connections.
Each animal is provided with a minimum standard of veterinary care - health check, microchip as required by law, standard vaccinations, neutering if appropriate, and further tests ad treatments deemed necessary for individual animals. Animals imported from overseas receive all medical provisions as required by law, and additional disease testing which the charity considers to be best practice. The charity is licensed and approved to carry out importing activities with the Animal and Plant Health Agency. All animals are assessed in cage-free environments to properly determine their
3
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
needs and understand their individual personalities.
Partnerships
The charity makes use of other contacts in the animal welfare sector, and external organisations, joining forces to share the increasing demand of animals requiring intervention. In particular, activities have involved The Cat Welfare Group (registered charity), Centre Pars (holiday village), Kiko's Cat Café Rye (cat cafe and fostering partner), The Neuter Project (volunteer group), Woodlarks Camp Site Trust (registered charity) and a variety of vet practices.
Prevention of poverty
The charity is committed to reducing the need for its services, through targeted mass neuter campaigns overseas, and other support for pet owners in the UK.
Free neutering of stray animals overseas provides benefit to both the human and animal populations. In many rural areas, stray populations are growing due to their increased use of working animals, used to protect the land or control pests. Farm animals such as these are rarely neutered and can stray from the land in order to mate. The resulting litters are often abandoned and are at risk of cruelty as they may damage crops in rural areas. Free neutering is also accessible to pet owners in financial hardship and stray animals reported by the general public.
Providing neutering services improves the livelihood of working animal owners and owners of house pets in poor financial positions, as well as improving the health of their pets. Neutering reduces the risk of cancers of the reproductive organs, the lethal womb infection pyometra in dogs, and medical complications due to pregnancy. Trap, neuter, release programs for stray animals helps to control the population of stray animals, reducing the instances of animal cruelty and controlling zoonic disease in in the local community.
Fundraising
The charity has undertaken numerous fundraising efforts online, mainly consisting of collections for specific animals requiring medical intervention.
Alongside this, team members have attended in-person events arranged by third-party event organisers, at which further fundraising and awareness has been gained.
In June 2025, Trustees launched the charity’s first event, RescueFest. The event aimed to provide a platform for local animal rescue organizations to raise awareness and funds across the sector - from cat and dog, wildlife, bird, and rabbit rescues. The event was a success and raised £500.00 for the charity. These funds will be reinvested into future instalments of RescueFest. The Trustees aim to organize two instalments for 2026.
4
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Achievements and performance
Achievements and Performance
Rehoming
The charity has met its first objective through rehoming activities.
84 cats entered the charities care; 40 of which were strays from overseas, 2 of which were British strays, 5 were born in foster, and 37 of which were UK surrenders. 39 cats were housed in private foster homes and 45 cats were housed with partner organization Kiko’s Cat Café in Rye. 5 cats passed away while in the charity’s care - 2 from natural causes, 2 from road collisions, and 2 were euthanized. One euthanized cat was diagnosed with terminal cancer with no treatment options and another had severe breathing difficulties. Both cats were in pain which could not be managed and veterinary advise was to humanely euthanize as neither cat would regain an acceptable quality of life. This decision was reached in line with the charity’s Euthanasia Policy. A total of 86 cats were successfully rehomed, some who entered the charity’s care prior to registration with the Charity Commission while the organization was listed as a not-for-profit company.
18 dogs entered the charity’s care; 14 of which were strays from overseas, and 4 of which were UK surrenders. All 18 dogs were housed in private foster care. 1 dog passed away while in the charity’s care. The decision for humane euthanasia was taken following a sudden onset progressive neurological disease; it was determined by emergency veterinary professionals that there was no chance of regaining quality of life and that the dog was experiencing undue suffering. This decision was reached in line with the charity’s Euthanasia Policy. 1 dog was transferred to another animal rescue organization. A total of 22 dogs were successfully rehomed, some who entered the charity’s care prior to registration with the Charity Commission while the organisation was listed as a not-for-profit company.
As of 31 January 2025, the charity retained 29 cats and 9 dogs in foster care, including 4 cats and 3 dogs who will remain in life-long foster care, due to medical or behavour issues.
Neutering
The charity has met both its first and second objectives through neutering activities.
A total of 34 cats and 1 dog arrived or were born in the charity’s care unneutered and were neutered by the charity prior to rehoming. All other animals arriving in the charity’s care were already neutered or remain too young to responsibly neuter at the time of this report.
A total sum of £231.04 was donated by the general public towards neutering animals overseas during the reporting period. Added with donations from previous years when the charity was a nonprofit company, Trustees were able to allocate £934.91 to a neutering project in Romania which saw 101 cats and dogs neutered. Conservative estimates report that this resulted in 63,000 births being prevented where animals would be at high risk of cruelty, neglect and suffering.
The charity formed a partnership with Kent-based volunteer group The Neuter Project who offer heavily discounted neutering services to animals under the care of animal rescue organisations. This has resulted in the charity being able to take in more animals in need of neutering in the south east of
Partnerships
The charity has met its first objective through partnership work.
The charity has developed meaningful working relationships with a number of organisations who share a common goal to improve the lives of animals.
Kiko's Cat Café in Rye was introduced as a large-capacity foster home shortly before the charity was
5
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
registered with the Charity Commission. With a maximum capacity of 16 cats, as determined by local licensing requirements, the charity is able to offer its services to a significantly higher number of cats. The Trustees were pleased to offer advice to the business owners on proper cat welfare and care, resulting in a welfare-first approach.
During a time of low capacity, the charity was pleased to support Hampshire-based charity, The Cat Welfare Group, with their increasing waiting list. A total of 5 cats were relinquished into the charity's care, improving the welfare of the individua animals and their owners, while also relieving stress of another charity.
In September 2023, the charity was approach by Centre Parcs Longleat for support with the stray cat population on site and one cat was able to come into the charity's care. While staff and holidaymakers will often provide care to the stray cats, the charity was concerned that further breeding may take place and that it is not always possible for cats to receive sufficient medical care. Discussions remain ongoing surrounding future support the charity can offer the park.
Free pet care clinics
The charity has met its second objective through the introduction of free pet care clinics.
The charity has partnered with GoPet Veterinary Services in Bexhill, East Sussex to offer free cat microchipping services following the newly established legal requirements. A total of 242 applications for support were received with 110 cat owners making appointments for free microchipping. The charity arranged microchipping by trained veterinary nurses for 165 cats, saving their owners a total of £2,745 compared with arranging these services at a vet office. The charity was loaned the vet practice and staff free of charge and provided the microchips at a cost of £542.88. Fundraising efforts prior to the free clinics achieved income of £85 towards the microchips. Cat owners attending appointments donated a further £314.44 towards the campaign.
Reports from many pet owners attending free microchip clinics demonstrated the need for more free or discounted clinics in the local area. The main service required is pet neutering with 68% of attendees reporting they are unable to afford neutering for their pets. The charity is involved in discussions with vets to ascertain the ways in which free or discounted neutering clinics might operate.
Support for pet owners
The charity has been unable to provide support for pet owners by supplying food and essential items. This has been due to cost and time restrains on the charity and current volunteers. The charity continues to provide support to the local community by reuniting stray pets, and through the intake of surrendered pets. Of 36 animals surrendered, 24 were for financial reasons (67%), 4 for behaviour concerns (11%), 3 for housing problems (8%), 3 for reasons pertaining to owners' health or death (8%), and 2 2 due to allergies (6%). By providing this service, struggling pet owners
Goals for 2025
The Trustees have agreed the following goals for the upcoming twelve months:" Organise another pet care clinic for free or discounted microchipping and/or neutering to provide increased welfare for owned animals and owners in financial hardship. " Increase reserves to £1,500.00 to ensure the continuation of charitable activities and provide relief in the event of emergency veterinary treatment. " Recruit one more volunteer to assist with increasing administration work. " Recruit ten more cat fosters and five more dog fosters to increase the volume of animals the charity can support.
The Trustees believe these goals to be reasonable and achievable.
6
PEOPLE'S ANIMAL WELFARE SOCIETY
Trustees' Annual Report (continued)
Period from 1 October 2023 to 31 January 2025
Financial review
Financial Review
Current account:
The charity generated income of £54,626 during the reporting period, allowing it to carry out its charitable purposes. Expenditure totalled £49,887. The net income for the reporting period was £4,739.
Income
Adoption fees and donations were the main sources of income, totalling 42% and 35% respectively. The charity remains graciously thankful to members of the public who support its mission.
No funds were received as Agent. No funds are held as Custodian Trustee.
Expenditure
Medical care and transport costs for animals were the main points of expenditure, totalling 47% and 21% respectively. The total funds spent on caring for and preparing animals for adoption was £49,396, with £23,800.00 being recouped by adoption fees - a shortfall of 56%. The charity is reliant on other avenues of income to ensure that financial obligation can be met, including adoptions, referral bonuses and income from events.
85% of expenditure was towards charitable activities, 10% was for administrative costs and 5% on raising funds.
Reserves account:
In January 2024, three months after registration as a charity, £1000.00 was deposited into the reserves account. This funding was from various donor activity. Interest has been gained monthly on the account, with the final balance standing at £1,011.37. The charity has not needed to make use of the reserves.
Deposit account:
For event planning, the charity opened a separate account to hold deposits of vendors. This account received a deposit of £20.00 which was later refunded in full due to a vendor being double booked. The total balance for the deposit account is £0.00.
The trustees' annual report was approved on 31 August 2025 and signed on behalf of the board of trustees by:
H. Carter Trustee
7
PEOPLE'S ANIMAL WELFARE SOCIETY
Independent Examiner's Report to the Trustees of PEOPLE'S ANIMAL WELFARE SOCIETY
Period from 1 October 2023 to 31 January 2025
I report to the trustees on my examination of the financial statements of PEOPLE'S ANIMAL WELFARE SOCIETY ('the charity') for the period ended 31 January 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
Clarrington Blake Accountancy Limited Independent Examiner
2nd Floor Jack Dash House 2 Lawn House Close London E14 9YQ
8
PEOPLE'S ANIMAL WELFARE SOCIETY
Statement of Financial Activities
Period from 1 October 2023 to 31 January 2025
| Period from 1 Oct | 23 to | ||
|---|---|---|---|
| 31 Jan 25 | |||
| Unrestricted | |||
| fundsTotal funds | |||
| Note | £ | £ | |
| Income and endowments | |||
| Donations and legacies | 4 | 54,626 | 54,626 |
──────── |
──────── |
||
| Total income | 54,626 | 54,626 | |
════════ |
════════ |
||
| Expenditure | |||
| Expenditure on raising funds: | |||
| Costs of raising donations and legacies | 5 | 49,887 | 49,887 |
──────── |
──────── |
||
| Total expenditure | 49,887 | 49,887 | |
════════ |
════════ |
||
──────── |
──────── |
||
| Net income and net movement in funds | 4,739 | 4,739 | |
════════ |
════════ |
||
| Reconciliation of funds | |||
| Total funds brought forward | – | – | |
──────── |
──────── |
||
| Total funds carried forward | 4,739 | 4,739 | |
════════ |
════════ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 12 to 16 form part of these financial statements.
9
PEOPLE'S ANIMAL WELFARE SOCIETY
Statement of Financial Position
31 January 2025
| 31 Jan 25 | ||
|---|---|---|
| Note | £ | |
| Current assets | ||
| Cash at bank and in hand | 5,683 | |
| Creditors: amounts falling due within one year | 8 | 944 |
─────── |
||
| Net current assets | 4,739 | |
─────── |
||
| Total assets less current liabilities | 4,739 | |
─────── |
||
| Net assets | 4,739 | |
═══════ |
||
| Funds of the charity | ||
| Unrestricted funds | 4,739 | |
─────── |
||
| Total charity funds | 9 | 4,739 |
═══════ |
These financial statements were approved by the board of trustees and authorised for issue on 31 August 2025, and are signed on behalf of the board by:
H. Carter Trustee
The notes on pages 12 to 16 form part of these financial statements.
10
PEOPLE'S ANIMAL WELFARE SOCIETY
Statement of Cash Flows
Period from 1 October 2023 to 31 January 2025
| 31 Jan 25 | |
|---|---|
| £ | |
| Cash flows from operating activities | |
| Net income | 4,739 |
| Adjustments for: | |
| Accrued expenses | 144 |
| Changes in: | |
| Trade and other creditors | 800 |
─────── |
|
| Cash generated from operations | 5,683 |
─────── |
|
| Net cash from operating activities | 5,683 |
═══════ |
|
| Net increase in cash and cash equivalents | 5,683 |
| Cash and cash equivalents at beginning of period | – |
─────── |
|
| Cash and cash equivalents at end of period | 5,683 |
═══════ |
The notes on pages 12 to 16 form part of these financial statements.
11
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements
Period from 1 October 2023 to 31 January 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is CAPITAL OFFICE, 124 City Road, LONDON, EC1V 2NX, ENGLAND.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
12
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued)
Judgements and key sources of estimation uncertainty
Reserves Policy
The charity aims to hold a minimum of three months' operating costs at any one time to ensure a continuity of activities. In addition, the Trustees recognise the need to holds reserves for emergency payments, including veterinary bills. Taking the above into account, the minimum sum to be held is £1,000.00. When reserves are spent, all reasonable action will be taken to ensure the account is replenished as soon as possible, whils ensuring other financial responsibilities are met.
All reserves are held in a separate reserves account, accessible by two Trustees who act as signatories for the account.
Going Concern and Risks
The Trustees consider that it is appropriate to prepare the financial statements on a going concern basis. The going concern assumption is based on an increase in donor activity, and fundraising activities, as well as stable running costs which are not expected to dramatically increase over the coming financial year.
Trustees do not intend to voluntarily close the charity and can predict no major risks that would result in being unable to deliver its charitable purposes.
The Trustees are responsible and committed to foreseeing, managing, and mitigating all potential and actual risks faced by the charity and its activities. All risks are recorded in the risk register which is reviewed at six monthly intervals, or more often if required. Each item is allocated a score based on likelihood and impact.
The key risks faced and currently being managed by the charity are the potential for insufficient finances resulting in an inability to settle liabilities, and insufficient volunteer numbers resulting in increased mental strain on existing volunteers. Trustees are taking action on both of these risks to reduce their likelihood.
Independent examiners
Carrington Blake Accountancy Services were appointed as the charitable company's independent examiners during the year and have expressed their willingness to act in that capacity. Approved by the trustees on 31[st] August 2025 and signed on their behalf by
Hannah Carter (Chair) 11 October 2025
13
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
14
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2025 | |
| £ | £ | |
| Donations | ||
| Income | 54,615 | 54,615 |
| Interest Income | 11 | 11 |
──────── |
──────── |
|
| 54,626 | 54,626 | |
════════ |
════════ |
|
| Costs of raising donations and legacies | ||
| Unrestricted | Total Funds | |
| Funds | 2025 | |
| £ | £ | |
| Costs of raising donations and legacies - Donations | 49,396 | 49,396 |
| Accounts Fees | 491 | 491 |
──────── |
──────── |
|
| 49,887 | 49,887 | |
════════ |
════════ |
5. Costs of raising donations and legacies
6. Staff costs
The average head count of employees during the period was Nil.
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
15
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Financial Statements (continued)
Period from 1 October 2023 to 31 January 2025
7. Trustee remuneration and expenses
There was no payment made to any trustee member.
8. Creditors: amounts falling due within one year
| 31 Jan 25 | |
|---|---|
| £ | |
| Accruals and deferred income | 144 |
| Other creditors - desc in a/cs | 800 |
──── |
|
| 944 | |
════ |
9. Analysis of charitable funds Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 October 202 | 31 January 2 | |||
| 3 | Income |
Expenditure | 025 | |
| £ | £ | £ | £ | |
| General funds | – | 54,626 |
(49,887) | 4,739 |
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════════ |
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|
| Analysis of changes in net debt | ||||
| At | ||||
| At 1 Oct 2023 | Cash flows | 31 Jan 2025 | ||
| £ | £ | £ | ||
| Cash at bank and in hand | – | 5,683 | 5,683 | |
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10. Analysis of changes in net debt
16
PEOPLE'S ANIMAL WELFARE SOCIETY
Management Information
Period from 1 October 2023 to 31 January 2025
The following pages do not form part of the financial statements.
17
PEOPLE'S ANIMAL WELFARE SOCIETY
Detailed Statement of Financial Activities
Period from 1 October 2023 to 31 January 2025
| Period from | |
|---|---|
| 1 Oct 23 to | |
| 31 Jan 25 | |
| £ | |
| Income and endowments | |
| Donations and legacies | |
| Income | 54,615 |
| Interest Income | 11 |
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|
| 54,626 | |
──────── |
|
──────── |
|
| Total income | 54,626 |
════════ |
|
| Expenditure | |
| Costs of raising donations and legacies | |
| Rates and water | 704 |
| Repairs and maintenance | 3,530 |
| Insurance | 185 |
| Motor vehicle expenses | 258 |
| Vehicle leasing/hire | 810 |
| Other motor/travel costs | 11,210 |
| Telephone | 89 |
| Other office costs | 935 |
| DetailedSOFAExpenditureOnRaisingDonationsType1H | 24,636 |
| Vet Bills | 2,377 |
| Software & IT Costs | 1,378 |
| Event Costs | 3,239 |
| Supplies | 45 |
| Other costs | ──────── |
| 49,396 | |
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|
──────── |
|
| Total expenditure | 49,887 |
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|
──────── |
|
| Net income | 4,739 |
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18
PEOPLE'S ANIMAL WELFARE SOCIETY
Notes to the Detailed Statement of Financial Activities
Period from 1 October 2023 to 31 January 2025
| Period from | |
|---|---|
| 1 Oct 23 to | |
| 31 Jan 25 | |
| £ | |
| Costs of raising donations and legacies | |
| Costs of raising donations and legacies - Donations | |
| Printing and postage | 704 |
| Boarding | 3,530 |
| Insurance | 185 |
| Fuel | 258 |
| Office costs | 810 |
| Transport costs | 11,210 |
| Advertising | 89 |
| Donation | 935 |
| Vet Bills | 24,636 |
| Software & IT Costs | 2,377 |
| Event Costs | 1,378 |
| Supplies | 3,239 |
| Other costs | 45 |
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|
| 49,396 | |
──────── |
|
| Accounts Fees | |
| Accounts Fees | 491 |
──── |
|
──────── |
|
| Costs of raising donations and legacies | 49,887 |
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19