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2024-10-31-accounts

ANIMAL PROTECTION CHARITY

Charity Registration No. 1204987

ANIMAL PROTECTION CHARITY

REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR

THE YEAR ENDED 31 OCTOBER 2024

ANIMAL PROTECTION CHARITY LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Name Role Date of appointment Petra Chrenkova Trustee 02-Apr-2025 (appointed post year ‑ end) Kerry Louise Bolger Trustee 08-Dec-2023 Maurizio Cavallo Trustee 12-May-2023

Registered address 4 PARKLEYS PARADE UPPER HAM ROAD RICHMOND TW10 5LF

Accountant Unit 2 Beverley Court 26 Elmtree Road Teddington Middlesex TW11 8ST

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ANIMAL PROTECTION CHARITY

CONTENTS

Page
Trustees' report 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 10

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ANIMAL PROTECTION CHARITY

TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2024

1. Structure, Governance and Management

Animal Protection Charity is governed by a board of three trustees who meet regularly to set strategic direction and oversee the charity’s work. The charity operates in accordance with its constitution and the requirements of the Charity Commission for England and Wales. Day-to-day operations of the shop are managed by the shop manager with support from volunteers.

2. Objectives and Activities

The charity exists to promote animal welfare and the prevention of neglect and abuse. Our principal aims are to:

Our activities are designed to promote kindness, compassion and responsibility toward all animals while supporting initiatives that protect the environment they depend on.

3. Achievements and Performance

Charity shop. Our primary source of income continues to be the charity shop, which sells donated goods from the local community. Over the past year we have seen steady progress, with increased footfall and engagement. Thanks to the generous support of donors and volunteers, the shop has significantly contributed to our fundraising goals and provided a valuable public touchpoint to promote animal welfare, distribute educational materials and share updates on our work.

Support for partner organisations. We continued to support key partner charities, including Stepping Stone Cat Rescue and ARC Shelter , helping them provide urgent care and long-term rehoming. We also began identifying two additional animal-welfare organisations to include in our funding programme for the coming year.

4. Financial Review

Despite continuing challenges in the retail sector, we maintained consistent revenue through donated goods and community support. Funds raised were primarily directed to partner shelters and preparatory work for future infrastructure projects. Administrative and operating costs were carefully managed to ensure that the majority of income supports our charitable objectives.

5. Future Plans

Looking ahead, the trustees have outlined several priorities:

6. Public Benefit

The trustees confirm they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s public benefit guidance. Activities during the year provided tangible benefits to animals and the wider public through education, advocacy and direct support to animal-welfare services.

7. Thanks and Acknowledgements

The trustees express their sincere thanks to our volunteers, generous donors, shop staff and community supporters. Your commitment makes our work possible and inspires us to keep pushing forward in our mission to protect and care for animals in need.

Signed on behalf of the Board of Trustees Ms Kerry L. Bolger

Chair of Trustees Date: 29 October 2024

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ANIMAL PROTECTION CHARITY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE ANIMAL PROTECTION CHARITY

I report to the trustees on my examination of the financial statements of Animal Protection (the charity) for the year ended 31 October 2024.

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 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Bradbury Stell Chartered Certified Accountants

Unit 2 Beverley Court 26 Elmtree Road Teddington Middlesex TW11 8ST

Dated:

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ANIMAL PROTECTION CHARITY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 1 October 2024

The statement of financial activities includes all the gains and losses recognised

in the year. All income and expenditure derive from continuing activities.

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ANIMAL PROTECTION CHARITY

BALANCE SHEET

AS AT 31 OCTOBER 2024

The financial statements were approved by the Trustees on

Ms Kerry L. Bolger Chair of Trustees

31[st] August 2025

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ANIMAL PROTECTION CHARITY

AS AT 31 OCTOBER 2024

Accounting policies

Charity information

The Animal Protection Charity is an unincorporated charity established by a Deed of Trust made 29 September 2023.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Deed of Trust, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset

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ANIMAL PROTECTION CHARITY

AS AT 31 OCTOBER 2024

Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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ANIMAL PROTECTION CHARITY ASA T31 OCTOBER 2024 Ilnre¥trKted lund¥ 2024 Total 2024 Donob)na ond L¥ft8 from othertrading atht other iicon 6,316 51,434 9413 57.844 6,316 51,434 57 844 4.Ch•ril•ble Adivrtkn• Tot•1 2024 2024 Grintsl(k)nat)n Sub&thce Vet Aepay ond ￿￿t￿nanCe Suppks and serv AccountsThcy & Thlèpandant exantrs fo Rent Stsff c¢sts stor•ge 203 203 5171 5171 33750 33750 6500 69 S.￿181￿j Fund• Ilnr••trt•d nd• Totsl 24 6.Support Co•t• Unre•trKted fund• 24 Totsi 2024 c￿0￿￿1 Pmtsng and slat)nary Legbl ond ProfesJDnJl Phone 735 91 7￿.88 1.242 00 1281.00 n5.91 786 88 1,242.00 1.281 00 550.00 399 75 Bank charges 399.75

ANIMAL PROTECTION CHARITY

AS AT 31 OCTOBER 2024

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