Charity registrailon number 227361 (England Vtsl•$l NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY LEGAL AND ADMINISTRATIVE INFORMATION TrustÈes Mrs J A Ha I lch84fws} Vs J Diyon ITre&wrw) Ms C Wetson Mrs L GhJnbers Mrs V WAIsth) MSSS A Ricnards Charlly rogislratipn Eryland and Wa 227361 prf1p0l addro GakfAthJ Gr•Bn Road EIon Bar.ks Galeshe&J ryne and Wear Enoan(J NE9 7XA Audltor Rol '_aidlef A(xlan1$ Lwni Je51rK)fxI Nè*ra41e u[ Ty Tynts aTrJ Weor NE211J 8•nkers Lknyds 88nk PLC IS Wost Str•t G81e$tread ryne & Wear NE8 IDP Sollcitor Nth'l RithmoThlA Law Fknn Ltd 1.2 Langdtr•ffje Tell East Goslorth Nthvtaslle ut¥)n Tyne Tyne & W8aF NE3 IHL
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY CONTENTS Pagg Tru5tee5' report SlatpnnI ol Iru81988' reSn51bli Indeppndenl auditor report Slatemefil ol fvanciel 8Gtfvttjes Balallcg 8heel stst&mont of ¢0gh flow5 Ne$ ¢0 the finwal staiernen18 10-20
NORTHERN COUNTIES HORSES AND SMALLERANIMALS PROTECTION SOCIETY TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees Pfesenl their annval reFcrt finatvjal staiefflenls fv¥ the yeèr endod 31 Maich 2025. finandal staleffeqls have been prepared ffi accara %Mlh Iho sti out In noto I tho IlnanciJ >lalonnis aThJ comply wlh the SocyBty's trust deed. tl Charities Ad 2011 and"Accountiro and Reporting by Charrtios.. Sl8lem&nl of RocoMmeted Prae applicatAe lo tharil es y8pariny Ilwr accounls In CLdanCe with the Financial Rw)ortiNJ Stsndwd 8sWicabl• in tho UK Roput4ic ol Ifeland (FRS 12) lello¢tiv• l jury 20191.. Oblectivgs and actsvities Thc &K-ièLys ol'ecls ar¢ Ihe"protection of l¥Ns smaller ffom 1Vusa. ttuety and sJNoring by thg provision and nintenanCe in or nèa. G818shoad ol anin4 rgfug8 aThJ Sh oll)er 18cilibes to achieve Ihal objed.. The aim of the shdler Is to rehablitate re-hm WanIeC abOrde animds wNch Indude horses. dogs cats. iaLkn"l$ and oiher Sa $nlmals. Al anwnals a beallh cwed by cyjr vel Wh thay arrivè. They are Ihen neutered, Vaccinated •nd (k£s are rThcxo<h¥gped. an.nwls thays roo)iv6 prompt V8l¢mary attorntTron whe loqted. Poienbal 04wer$ 3fB hrrfne-ch8ckod betorn do9S go into tholr ngvl I. Wft h8ye a noi.eutharasia policy unless the aniTval 1$ erth1 a darvJ8r to peoplè rff nn l+xi a(Iwce of our vel. W& educalè the puts.ic and wlenbal thynefs on th9 netÈssity of rUl.r. rThuo<hippwvJ ¥¥J yearfy vacrinalion. Nè.w owners krKAv Ihey p, alw8ys on our &ice supwt. The pdiciB3 a¢&wted in lutlher¢ivce d Itw ob&È(as sel OLrt on p¥s loto 13 of ihese In8Kld slalemfrnts and er8 has baen no ¢haryè in th050 durir¥J the ygar. Volunlefjrs The Society B grateful kr Ihe crxtbyyxl asssw ofvc4unio81S. Publlc benttllt The Trtr3tees ojnfimi Ihgl they have rned to Ihe tal1 In tha Chafity CorThMI55 s general gJidBnGg on wbh'c ben¥lS1 wtsn f8¥th¥ilYJ Il Trusfs aims obJecb'¥es and ffl pl1n9 future acb"vils. Achlev•ments and petform?nc¢ Sociely has continu&1 lo agrry on its wor<s ¥th £41n.335 (Xf24'. £408,105) oxwded diTectly for Ihe care Lilanwnats. After Oiher expeFtsg5. the svry)lus Iho year was £211.Y312024.. t100.2931. Flnantlal roYi•W Duriro the year the Swety r8e¥ed tolal kncome of £619.876 8p InrJea% of 22% over tho wevK)us year (2024., £8.3981. A Substanal scwee ol la1Y ClInueS to bo lewles kn[ch this year arThld to E343.58812024: £172.132). Al the ènd of V)8 year thg SwAty had cash ol £1,549,386 12024". £1.362.6781. This ropresents a s rinancial strenglh to go fow8 a c(Xihr in Ihe Sorie'.y's alrrts the and PTotsKlk)n o18nirnals. Res&rves poky The levd ol resp.rves as al 31 Marcn 2025 has increased £2,034,56812024". £1.823.0?51. Thè eharty'5 pc4icy 15 lo alm t4) have cash res8rve5 lvalent kn al 51 years. chwtstA8 extW+diture so lial 11 ig nol lotdly reliani On 1oga¢ies In the sh¢Jrt lerm
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tlie tiusl¢o$ hav6 assessed Ihe rnaJc¥ risks to tho Sw'ety is expo%d and are tISl& Ihai sysiems are in place to mitsJalo OXPOSLro lo Ihe maffjr rt8ks. The Irustees meet on a regvlai basis to the m#ior slralogit and operntsonaf rfsks of ts Society dLI accordiryly to MIttga ine fbsks. We ara grateftl io the local aUtIn"ty hdp v5 with wr risk aSSMen1 eac yoai Plans tor futiirt PCfloil8 "I hp fLsnds for wr wk ar8 ratsed in a vty ol ways. We ask lor an oth)ptKX) fÈa fof Lwr aNnas whsth 908S towards mahntaining Ih ihB anirnals rerkn. also hokl many even'.s lttroufvrt lh9 y04r $uch as tmk sales and dog WaKh[W& Tho Tnaily of tho nneY lof Ihg caro 01 i)ur aniiTial¥ LX)mes lo us and legaws. Goliig l0rw8rd, our irt8fjtion Is to conkn'n wr vJk dFMI expand on fundra1ng Ot5 aThJ build on tho cwe animals recgivg dt Ihis lime. SuDsequenl to tho yew end thwily su(trsslulty C4)180 the works C1 the rew kne1 tlcd( al have PUF¢haibvd a ar4ma ambvlanrA. The focus bf 2025126 i¥ to uparadÈ tt)e fèmTrJer of tha komols so Ihoy arg boltor ',or Ihts •ThmHls and also cairy oul m&nlenan¢e on tho niain hwkling whKh r.19 by * 8peodisi ltr10T due k¢ il bginy 8 stono uilding. Slructurè, governance and manaqwTroDt ch1c rily is ¢onlrn4l&d by ils goverriiKJ documenL B dogd of trusi and cM51rtuto8 unwwor#itd tharily. Tre Soaety Wa5 ftymed in 1947 by the loie Mr W J C Bryn and gai)ad tharitabla staWS Fn 1964. The Sociely's Sctivilios aro guvtri1j by ils Ch&ity ConMni55ioD Scheme Dowrnont 01 1989, 8ThJ maryaged by Bn exoGuIivo ctsmmitlee who serye as tru5tee5 trustees meet on a regLAw b8SiS to dtscuss al Tr..atters in ro.Jtloii lu Iho runnhg of the th8rity. Rful1m¢nl ond appowmmenl oflw8tg8$ The tharily seeks to appoint Irustoos from aThonc its vd4Jnleers aThJ supportws have demonstiater. an Intere.%t. and sh.awn 80mg Involvemenl, in Ihe charity's Ttroy must have beor a mw7ther of th¥ )elY f(>- a ye for¢ Ihoy become a Iru$e. Qfganésalsonal slrudu The day to clay man¥g8[ner ¢1 th¢ IS In Ihe hands of sWt8f manw. The cfrwlsls $trlegi¢ 8nd major OP8raliono1 deos[rS are iakon by thè of lTrJsteO8 wh meeis on al asi a M(thty basis. The Iruslees. rewrt a5 apprQl by the Board of Tru5tee5. Mr¥ J A Hall Ichairperyonl Trustee D81e'.
NORTHERN COUNnES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 Thft Ifuslees are resprnslble fcff preparing Ihe T[Jst. Re( and the financial sla'.Owjnls in accordance with applicablB law and Uiwled King(k¥D Acc(yJntw Stsrw)ards (unit Kitwdom Generally Accept Accounnng The applKable to charitigs in ErvJ8Th18fKI Wales f8(PWCS the Inlstees kn prepare fiftgiicial s¢alorenis lor eh financia year whith gryo 8 trtsè Athl'air ¥i8w o. Ihe ol affairs ol Ihe Socbety and ol th) InD)rrn9 re30yrS and 8prAle8kn"on of roswrees of the Scragiy Ihal year In preparing these Thnandal 9l8ternts. th8 trLSteè# we requirod lo". . sèla¢t suttablo accourling poIleS and then appPs1 tf.em G(tentIy. - obseTre the ElOdS pwo4e$ in the Charitios SORP.. - rnakg1udgHMls and 9tiMats Ih8¢ we rèa90naNo wxl pruinl: . Sta whèther 8pplicatr4è 8CCO(tnts"ng slBndards have teen IdkMvJ, bt lo any matertal depiwos dr6cloAed and explained In Iw finaal StatemS- arid repartr Ihp. fiTr8nck91 ststeryls on o)ncom basis 6$S il s Irttipk¥opriale Itt mSLme Ihal the thanty wil ¢Mllwe In op6ratkWL The Irusleps afe resportsit4e for keepfng 8¢Colir rocords IhAt disclose ilh rea$t)nab a(cwacy al any Ilmè th6 flnancial posilui ol the Society aiKJ enabe them k) grwre that the aal statsmenls co.rAY Wlti,, Charili8s Acl 2011. ihe Charily IArxwnls Rewrtsl RlaIk)n$ 20(% aThJ Ihe WJVlSK)ns ol th8 irust deed. fhgy afg a so responslbb Iw saf•gUar¢Ir Ihfy assgts of Socigty and lor taking 10880nabte step8 ts 1 prevenknn dotwjion of f(wd and othw Irregar1b8S. The law 8Okable lo ctrw11S kn EnglaThJ •id Wak3s rèquaB Ihe trusi¥es lo weparg finanLyal statement5 Iw eath rinanclal year whiLh give a Irdo and (air of the stal• ol affrS of the Sw'ely atsd of i)e in¢(ffjirrfJ resourc8s arKI aprAiCain ol fesources of the SO.ety for that ysyr Ip preppiing these financia stdlemwiis, the tru5tetrs [red lo", - sdgcl suitable acc0vili pdies Iln apply UM consislenty. - observe Ihg Ill8t)ds and In the chant SORP: - mekg iurJgem8nL$ 3Th18stimate5 Uiat e r6ascrt4o )d . sl<lt¥ whelher aFplicab'e accoLinliDg 51bSMlaYds have tthn sutr4.ect to ary malori81 deparlures di8ch)sed and eXained the fin8ncial stalem&nts'. and - prepa Ihe fin8ncia slaloments wng lFThM basi5 il is kn8Evowale to Kwesum that Ihe charily vlll cuniinue in opora&Jn. The tru51eBs af fewnsityè for keopirrfj Sull en¢ a1Xl..tiThg records thal disdcffje wblh reasonable 8¢¢uracy al any tsme tha finoncial rosilion 91 ihe SOclY w¥1 Iheffl to ensure ¢hdl ihe fInla1 51atemenis comply 'ilh ihe Charities Act 2011. Iho Charity (Ac01$ and Repytsl R8gA8lDns 2LK)8 aThJ prtsvis ons of th9 deed. They ore elso Tesponsikde ltr salegvantiry (hè 2$9ets of tho Stitiety for l&kng ioason8tl sp$ foi tho 8vonic and dewclk)n ol fraud and other inegttsrFlies.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORTHERN COUNTIES HORSESAND SMALLER ANIMALS PROTECTION SOCIETY OplnSoFI VIÈ have audited Iha fillCIal siatamanls ol Nrthrn Cwnts trk%ses and Sriwler An#nAls P1rAaCjn &xiety Ith8 'Socicty'l for tl yew ended 31 IA8rth 202S whic? comrffisc tre statemeni ol financia activitie5. thB bal8n¢p 3h8th. Ihe st81emeDi of cash flowJ and noleg ihe fin8rKl s181emenls. iTrththg nifnt accounting pdiac$. The financial roporting framoélork that has been appli8d .n th8¥ twaratKJn ts apJi(able law and Uniled Kingdcrn ArAoLtniing Sland8rd$, indu9 Fthianci41 Repi¥1¥79 SlandBrd 102 Tl)e FIn8n)I Repornft9 StandArd apph'cable the UK OndRgpi1iC of Ii&land IUr#ted Kj0 Genwalty Attopled AcC(mJrrtg Pracllce). Iri cJr the finarthl stalements.. qrvo a Irue and fai. ¥iew ol the stale of the charity's affars as al 31 klafch 2(Y25 ol rts incrxniry SIrC0S have been Pfcperly wep8red in xco[dar vnlh Uniled Kingthjn Gwv&ly Accepted Acojunbng Praciice. and havo boen prepartd in awJrdarKg %sith Ihe charilSA 2011. Basls for Opinion We =onducied our aJIt in accdance with Intemalwjiat Slandards m ALJtiro IUIQ (ISAS IUKII and aFWKatA 18w. Oijr rD5p0nsibAil8 Utr tIK)se standards are lurthef dese?tÉd in ihe Airtiijfg .pOr81bjIies iof i'he audir of Ihe fin8ncir?I Sta19nnIS sedon of out r9PQrt. We aro WKknp8r¥Jgn'. of >)ciety n aCcdanCe Wlth tho ethical reyuiremenls ihol ar& roltsvaftl to 1( a111 financia sialenKJnls in ItrKp UK, ifiduding Ihe FRC'S Ethical Siand8(d. and nave tJIfld our other elhKal .eSPS4b11tle5 In accordan with these reourement5. We beli8¥0 that Ihp audit Bwden¢o wo hae (4)1ed suffwxn,. and appiowote wcwle a basi5 lot QUT QPiTWn. Conclusions ielatin9 to going concern In audibng the financwl slat¢rrenls. we ¥0 tsYKaudod i1 I[ trustee5' U50 crf tho gwg concern ts83i$ of Jc¢ounlirg in Ihe plrat)n of Ihe thanckql st8tements is appfowkn. Based on lh8 w8 have rrfrn. we have rnt Idenbri1 arty matarial uncèrlathYEs rdairy or conditions that, Indi¥idiJally or .,eCIey, may cast signfficant doubt on the sety's ability to contLnue as a 90ing conGerrn for a period of al least (wePrf9 th5 Irtjm tho fiw(Jal date1$ aulhoris8d f(K Issue. Our responsitslilies antl the re¥00sltieS of INe trugiees wrLh respe kn 5YJing concetn we d05cr1td kn the lev$ sections of this report, Olh¢r Infomiatlon L)tlier Inlormation comprisès Ehè sn[Nall0 inrJLtded in the tsaI re[rt o'.her ihan th8 financial Siatem9nlS ar our audiloe5 repjrt Ihgreon Thg tJU5tees respDTrsiblg I Ihg (rther iryforrnat coxrtained within Ilie ¢innual iewrt. Our opinion on th8 finaniial slaterwlts tM)t (oyer the other inf0Ml)n we do Th)1 expiess aly form 018ssurartè ¢MclusiDn ihèrèon Our respon&tlity is lo lead other kmallOn and. in d(Mng so. ccmsider ether the other inlormal)n Is matgrwNy Inwn5iStw)I wilh ifr.e InancI slalernents or our know ed98 obtained in the course of the a11, or DIry1$e appews lo matfjiially mStaled. If Kltrntify mBlthal in¢onst51entes or app¥r6nl m81eri mlsst*em.¢rts, we required lo dèl6m)ine whether Ih"s gives rise to a material WiBsta1eThnl rwid1,lal Stsiementb Ihemselves. If. based on the wcKk we have rthorrnthj. we condude Ihal 11we a rnale,'iJ wisslalemenl ol tr s ofher inlowatr, we Are reqe lo thai .1¢ U. We Ik3ve nolhing lo reprt In 11)is ward.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORTHERN COUNTIES HORSESAND SMALLER ANIMALS PROTECTION SOCIETY Ma¢t•rs on whlch we aro foqulred io report by •xceptlon Wo ha¥Q nothing to r¥port in respecl of the l(Ak)wing ¥natleTS latI to ChaThtio$ IA¢¢ounts and Reportsl Regulations 2CIJ8 requires u8 lo ¥)rt lo yw if, in our Op1A.. tho Infm0) gveii in th¢ financAal 6tstemgnts 15 inStent Mat1 Wlth tho trngteo8' •Jort', LY sufficnt accouniitsg records have not keF4: OT [anual slatemenls ar& nol in th8 xcovntiig rec¢yds'. we have noi ieceNed all tho iATormalw aTrJ exF4arwIK we require l¢x oui aJi ¢Jl. Ra¥pon¥lbllltles of truoteos As expAained more lully ir. Ihe 5taterneni of IN.ee3' re8p0wblt3. a respo•bEtt lor the prePara1n ol Ihe ftnancial slateThnls for bng s81islied Ihat they givo a true and Ir wow. and frrf SLKh inlemal Gontrol a$ the trustees deiermine is n55 6natl8 preparation of linaF)a81 s".atemffils Ih81 a tree mal8rial Mi$#teMent, ¥thethef dtk lo fraud or 0. In weparing Ihe fman¢J81 ststwnents, the tm5to05 r6swnsiblo lor assessing Ihc SlelY s abitily k) ¢cwA4nue as a Grj lJn¢0rn. disd119. as plIcable. matlers related lo going ncern arKJ uslng thé goiro con¢Èrn bass ol tn"tj LKless the InJ5tee¥ 1 Intend lo Se oporolons, of havo no rèalistic attemauve but to ¢Jo so Auditorfs r•sponslbllltlo8 lor thÈ audlt of th• fiiiontlal statements INe have been apPod as au(Jilor der seclicfj 145 ol the Charn A¢t 11 and reFQrt in xe0rda th th¢ Act and relèvant rJEA"0n5 rnade cx hawng e118d lheUrthr Otsi nbJ8t1éS aro to obtaln r&asonBble a65uranro atN)ut Wher Ihg frrwthl thtements 85 a whole a Yrè8 frrAn mBlerial misslalgmont. whetrer dug to (Y eFT(X, #tvj to is¥ sn rgw Ili indut1•s our opinim. Reasonable assurwKe is a hvJh lovel of assurance bul B not a guarantee lryat an audit conducte(l in accordance iih ISAS IUKI WI Always de'.ecl a matenal rr4ssiaterfjenl when it •xists. Missl8lemenis can arlae from ffautfj or error and ¢orsldepd mate¥Jal11, Indally (K in th8 aggregatè. thèy coukl Trasonably be expeclod lo Innwnce the econon deCi6BS of bays of th fuwnctal The exlenl to OVre$ are cp8L4e of doittlng trre. Auth'rj fraud. is Iletld belu. 8asthJ on ojr wd8rSdiffJ of tm chaxity, WB id8nlifi8d Ihat th8Tr worè Wnlfipd risks ol nLwmplrancé with laws and fegulalions cfj-Ir 10 cl)arrty'5 operalions as 51 does ha 10 resxil 1¢) Thè Chadty cryn11$k)n and. Ih."ough Ils daily 0r¥I$, il mu51 with Certain hoalih and safety rWatcS wlh rggard 10 the 9eneral puty1. We a150 ¢$dred thosè laws and règulatsOr tt havè a th.rect impact on the fiianc.'818t8men1s ol th& tompany suth the Ctrwrirbs 2011 atNJ UK kx Audil prOdre$ pertormed by Jgnt th>3Ld.. Dlscvssions wth the liustees wd key m&rtagem indL"rq nSIderat of krk)wn o- suspected in8tanres of nOp-LyJMlanc9 wtth kws arKI reuulatlons Irwd. Evaluat And tesbng of crf)eralwvJ ¥ll¢ctlv)ess of managgm8ntb rthtsrAs wevent and detect irregularilie5-, Revithro levant tW5t•e minules: Teslng Ir8nyattions enlere<J into ol the Th)ml ¢)JJrne 91 tJness. There are inhcr¢nl liftNlaInS in authl (edureS de$crted atKJve wJ, the further rerTr)Vl mn-rompliance wilh laws and le98th"onS Irryn events aThJ trAnsacivMs eCl in th¢ Imanc181 slatemonlg. the lèss likely we WOLld becom awar8 01 il. Also risk DI I deie¢b"ng 8 malgri* ffllsstsiwènl (kn to fraud is twjher than the risk
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY A furthet dfj3cripth. DI our responsibilities i& avalable on Flnarthl Rert cnd1'S web5rte at". hllp8.'11 w+A¥.frc.org.uklauditorsre6POnSibil Iks. Ths doscrtptSon FWI ol our 8Lfjito's rep(rt. Other matter> Your allenb'on is c&Tawn to the lad that Iho charity has epIre fiiia'i&il s1d1ents in %cordance wilh -AceIllIng anrt Repurling h/ Chaw11K>s." SIHlpvwl ol Re(xxnrngndEh1 PracTrr.e alIcable to charities ptepanig their accoun15 In acctsr(lar'ee wlh th$ Financbal ReportlThJ SlaFTrts¢J athK¢Ib in the UK Republic ol IreI)d IFRS 1021. 1 aniBndedl in preleverKe to Ihe Accowling and ReFMxMg sy Charit.. SlalwnI (4 Recclmmonded actO issued on 1 Apcil 2CO5 whh is refer l? in the exianl re9dgli(xbJ tMA rK)w b88n wllmliawn. This has been in order for Iho fInarla1 slalerneDts lo wowde a Irue lair vlew ii) aojydanco wilh rrent Generally Accepied Accountrnu Pr8clice. Us• ofvur f•Wt Tlits r&wil 15 niadd solely lo the ch8rily's IrtssiètlS. 8$ a bcrfty. 8¢cordar¢e wlh Part 4 01 ltre Chari118s IAceounlS and ReDorts1 RegUlacS 2008. Ou. work n8s been wdertaken so Ill we mghl siaie to the chanty's trustees Ihosc mallors we are r¢quir¢(t 10 5tOlo to them in an alI10r,S an¢ f(¥ nib 0r purpose. To tho lullosl e¥lenl p&rmi'.led by law, wè do r1 accep: or assume reSFxM)siD•LY to anycth Olhef Ih3n chariiy aid the charily's IriJslp(41 a5 a bDdy. Icr Judil w(xk. for th rcFrt or for the oplS we have formed, Rob$on ldIer Accountants Limitsd Sl#tutory Audtlor FerFwwd Hou88 Femwood Road oas(lO upon Te "[e and Wear Entyand NE2 1TJ Ri)?s()n Laidlpr AcoJunL3nts Limited Is elyt4e fLV appo*iimenl as Lrf Ihe SOW by vlrtue ol ts elkJitAIty lor aoIntMen4 as wJ(hloi ol a ¢M)pany 1212 tl Ihe Act 20.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUMT FOR THE YEAR ENDED 31 MARCH 2025 Unr•strl¢t•d funds 2025 Unrestrlcled lunds 2024 Ilot In¢ome from: Donali$ gae$ Other Iradiry 8cti¥itt8 Inv@slrnenls 058,377 39.858 21.643 444,448 40,097 Total Incomg fj19,878 Exp•rnliiur8 on: Charitablè tIVi11¢S Olher expènditlfe 408.335 337.715 70,39) 10 Tolal eXpdluTe 406,335 408.105 Net Ine4)m• and m•v•mont in fundg 211,543 l(X).293 Reconcmlallon ol fund8: FLtnd balan¢e$ 811 Aprl 2024 1,823,025 1,722.732 Fund balancos at 31 March 2025 2.OY,568 1,823,025 The $18tement of Ihnandal xli¥ii*S includes 41 pns Ise5 rec(wisgd In ihe year Ai irKomo ard expendture d8rrye actpiibès.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Flxed a$8•ts langible assets 11 460L)16 4Jf9.349 Curront as$gt$ Stocks DFJbiors Cash al bank and in hand 12 13 1.381 88.025 1.362.678 42.325 1,549,386 1.593,211 1,452,084 Credltors: amount$ f?1llng due wlthln one ygar 14 118.6591 188.4081 Not ¢urrènt ass•ts 1.674,552 1.363.678 Total ¥J¥8ts loss currènt IlabillUa8 2,034.568 1.823,025 The funds gf tho Society unr1¢ted lunds 16 2.034.568 1.823,025 2,ts4.568 1,lJ23.025 T [andal slaltsmgnts were approvvd by the Irustees on Irs J A Mabl IChai¥personl Trust80 Ms J Thxon (freasurerl Tru3tO•
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2b24 Cash flows from opèratlng acti¥itl•• Cash 98neralgd ffrc opeFats'ws 19 185.653 155,753 Irwostlng aetiviti¢s Purtnasè of ta-.,gl)16 fixed 8ssots Irbvestmenl IrKome rtfAived (20,5681 21,643 1359,818) 23,853 Net cash goneraled Ironlu1 Inl Invesl*ig activltbvj I335,5) N•t cash g•ner•t¢d from finan¢ln9 •ellvltles Net Incroasellde¢reawl In $h and cash ¢gulval•nts ", 86,708 1170.2121 Cash ond ¢ash equivthnts ai bwnnirrfJ ofyear 1.362.678 1.532.890 Cash and c)¥h •qulvalgrrt¥ tyt and of ye•r 1.549,386 1,362.678
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting poli¢i•$ Charlty Infomiation M)rthèm Countses $èS and Smaler Anim815 Protection lety an urin¢orFU81ed thBrbty rfygK8lered In Engnd and IAlales. The pri athtress is gi¥en the Leg& Adminisl?Iiw3 Inlorn181ion viiihin Ihese financAg1 ?tslem¢rtJ. 1.1 8a8is ol preparatlon ThE tthand81 slatwwnls havè been Pfeparcd in aceordance VAth the SowV$ trust deed, Ihe ChJrltivs Acl 2011 and 'Accwniw and Reporting by CbaiA]'e5'. Slalemont of RecoinmÈnded Practic aprAbcable lo ckkiritlcs preparng their am)Lpnts in acuKdèrce wilh the Finartial Reportsro SlaNJ•r¢J 8pplicae in ',he UK nd RepubliG ol Iroland (FRS 1021 lettective 1 January 20191". The k8 a PUtlC Berefil Entity 8$ definèd by FRS 102. Inan(ial stabm8rts ha depar1 frcm the QribeS (Accounts ReFJrtsl Rewl8tions 2008 ¢)nly to Ihp o¥lent required Ic pro¥ 3 irue and fair view. This depailw¥ Irds ¥¥th1 10low9 the StateirEnt of Recomfnenfkd Pracbce Charpw applymg FRS 102 rath8r Ihe verslon of the Staltrmenl of Rec(Mnm8ryded Practir which is rofgtr84 10 in ih8 Regulalion5 trtrt ¥th."th hes nce en witlxlrawn. Th8 InarK4al slaiwnants érè ppared In UK Iièrtlrrtj is Ihe of the SD(xiy. lknetary 8frKwnts h th818 fin8la1 sLerrEnts am rcrtmded lo th8 no8r951 £1. The InanGkg1 ¥Ia1¢rynts have been prepwl under tho N"stOfical nventIon. The dLCLtJDiiqg polr&J$ odq)led are s8t out b81(yw. 1.2 Golr9 GOI91n Al th8 time ol P[oving the finarKi¥ St8teents, Iha Iruslees haw8 a ièasonatA8 axpe¢181ion that the Society has qu81e re5QUfCOS lo Otinè in opyaiiwl exIse lor ihe fv)r8sep.a?le fvture. Thus th9 Ifuslees &)nts"thJe to a(l¥)t Ihe w.ng conc4m bBsls of acccuiting in statne1. 1.3 Charitabl• funds Unrosfri¢ttrd lurKIs are available lor use al tho 01 Ihe tnJsteÈs in fwiheranrA of their charitablè (Jbleclives. Re81ricted futrkls are subj1 lo spvific Gxw1nS by do[ w gr3ntor$ 85 to h(w thèy may be usèd. The purposgs ¥ll¢' yses ol he re5fvcted fuThYs a sat wt Ihe rKX&S io the fiTrwial siatemenis. IrKl¢wment IxIs orè suE4'ect lo specific condit3 by thMxs Ihat Ihe cawtsl must be by Ihe Sociely.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUEO) FOR THE YEAR ENDED 31 MARCH 2025 A¢counllng p)Ikl•s IContSnu¢dl 1.4 Incom• Incom8 15 TF¢ognIsd vthan the Soci81y entiW to It after any pwfomance condlU h8ve b88r rnel, Iho amounts" can be Trwsur8d relaoty. K1 it prDb#b e thal wdl b8 TNed. For donations lo be ¥wowised the charY wll h8¥e been notified of aMots and Ihe selUemet)t date vKi¢ing. 11 thero are ¢dI.S attach lo the donatKm this reowres a level ol performance before èni11ment can be obrained ihen Income 15 defwro(l untll thoge coThliiions arg fully pnel or lh8 fulfi1n1 ol thosg condil¥)ns is wrthin th9 ol Ihè charily il ts [()0 ih Ihey wll to fulfiled. Legaa85 aré f•CA)gThsed on rwipt otheryriso if the &vety has bèen rol'"ffed ol impgndiig di5tributM, the arThxJnl k£ known and re91 15 ex1. 11 the 8mcunt Is not knovffi. Uie legacy is trealed as a cwtinwil assel. l)onated lacimties dcmated sery15 8re re((wibsed n incATh al they l?4r value ¥then their economic benefrt 15 probae, rt ¢an measwed lIAY and 'J)e d)wity has control over the Ilern. Foir vaue is detemjin( on the basis ol tio v¥ue of the gift to the tharrty. For exa¥Dple Ihe 8rtKxJnl Ihe chdrily would be whling lo in the open m8thel lor such faclfitigs and A corièsrthlir<J arn1 is recognis¢¢ in expendi1e. Where praclicablg. gifts in klnd thinaled ft)r to th8 b8n#tIar1es ol the diaffly are dude in slock atyj donalions in the arjaI statoffttsnls urTh r8C8ip 11 li is mpractu assess the la vo uc at f4p,. 01 il Ihe tosts lo undÉrt8ke suth a YallOn outwevJh t¢nefils. Ilw falr v8kn8 is rècogni$ed 8$ a ¢ponent ol dry)91$ Wh it is distributed and oqulvalènl am1 rwThL8ed as LarilaL4& expenditsiro. Gffts In klfjd donal8d for resale are iluded 8t tsir vplua. thg oxpodod fvon7 loss tho expecled ¢osls of sale, wb.ere estirnaliw the falr is DraccatI8 upon rece1 il is recognBecS in slodl 'In¢onE from hr liVIls,. i) 2Bbe, the valije of the slock is chprgod against 'lnciyno from othér liadin9 1118 a1 the proce•Js are recogn¢sg1l a$ Ir(m other tradiryJ activilios,. Where il is imprac1ka lo la¥ value ttre to th8 y0m8 of valtse iten)5 thoy are ieccgniseth in the financwl stslernonts unbl théy ar8 sold. Thts iEK(4ne is r8eowised wrthn 'lrKy)me frLYn other Irodkng ti¥l)s,. Fixed assgt gills in 'F1 recogni59d wh8n rec¥vth• afe indtyjed ai fair valuq. They are not deferr ov¥r Ihe I'le ol Ihg asset. Incorne from tradiry e8med tr tundr8k8iny events 8fKI IrJJing act1¥Ft5 tg fdi$e fijnds for the ehanty. Iorne Is rèceived li exchange for supjywig wls and $8Nices in ottlef lo ratse I1}dS and 18 rett)grwsad eiitidemenl h85 Invtsslmfmi Income e8rned Ihg temthryfary iNeslnth ol bomiws ndlyj Iheir expw)dltur& on Quallfying assets Is dÈducled from Ihè cxsst5 dltIe iplallsatbon. 1.5 Expendtur• Liabthliès are fecognised as expendrture as s(xf as Ihefg Is a gBI Dr crmstructsve oblualM)n comnitling the charity tr) Ih8l eypeNlitLTr, it Is wobatA& Ihal a transfer OF 8rLyn benelits wlll h required In seluemorit and the arThwni ol tt)e oblKJalirm can be measurgd r&lalAy. Expèndituro fis accounlod for ort An accruals bays 8nd been d8ssthwJ urKler 1)th39$ thal &Jgro Jale all eosts lalod to the category. %here cosls cannot b8 difeclly allrftKted lo parf ciilar heAcingS they havfj bn alILted to aclMb8s on a ba& cAls1en1 wlh the Le ol rnscu¢os. IrreclrabI VAT ctratsd as 8th expense th8 ¥Y lor *l¥ch OXPBn(lttJre arose,
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢countlng poll¢S•$ (Conl1nd> 1.1 T8nglblè fixed aJ$•t$ Tawiblè ftxée asséts are h¥tAlly measurth1 at cosi and rnaasuied ai CO or v81uau"on. net tsl d8precialion any impairment losses. Deprecl8knon fwnised so 8$ io wrile off ts cosi or v8Juatw of atsèts lèsy thew wosJual value$ 0r thwr Useful lives Ihe'dlowirKJ bases.. Fr¥8nold larxj awKJ buildir Fixtures fillings rvbtor vehicl¢s eils, SI)lerS elc 2% Stra)hIne 15Y• on balance 25•A redu(xJ balance 5% (M r&lacli)u bèlance The gain 01 arisin9 on Ihe diSkX)sal of an ass91 is cetwminl as the dnyerm between Ihe wo(x)ed$ and thè cary1n9 yu& oftho assèt. and r8cwsed In Ihfy slatoffN)nl of financial trYibés 1.7 Impalrment of fixed assets Al egch reporting ei(J date, tho knbgly rgviews tho carying anyjunts ol its assets to dgtemiin? whether there is any thel Ihose 8ssets have $ered InmnI h)ss. 118ny iThJic¥li èxists, Ihè recoveratrAe anKrtnt of th8 ass81 is estsmaled in lo dgie(mknè thè eX(t of Ihe impairment los¥ lil any). 1.8 8toets stks are staled al Il lowef ol and e5twnaled sdling Fyice less c051s lo compl&le and $8U. Cosi COMSe3 th.rect materials and where Jpplical)ID. lab(YJT Costs and Ihose ov8rh8ads thal 118ve b¥8n incurred In 1ngin0 Ihe Stocks lo tr11 we8enl k)call arvj cvndilv)n. Items hdd for disliibulYJn al no or )tTrinal consi(J8ration 4r¥ nawed al lh& bwer (xt wsl. Not realisatjg vpluo is Ih? e$twnal¢d s¢lhry PfiC8 less 41 lMatl costs of and costs 19 bo 11cLed +0 maikelmig. sdlwvJ and ¢&'str1. 1.9 Cash and cash equlvalents Cash ahd r.ash Èqthvalenis Indudè cash in h•xl, hold al c1 bank8. txhèr sl-terM Iqu Invesiprenis W1 ori9nal maiutilies of three monlhs or less. oThJ bar.k ovefdrals. Bank overdralts a shown within tx>rrow.'rys cwrenl akMltlie5.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED> FOR THE YEAR ENDED 31 MARCH 2025 Accounting polklès Icontlnuedl 1.10 Flnanclal in#truments The Soclèiy has elected lo appty the Frnions of Sedwjn 11 'BaC Fln8%id k)strumerts' and S8cJon 12 '(Xtter Financiql Inslrufllents Issues. ol FRS 102 all ol its knthm8nls. Fina181 Instmmerts ar• r•cowtsed In ttre Swetys bn¢ gheet 17en Sod8ty Parti lo the contr4¢tual proisions of Ihe slIU%bl. Fnaw81 assets and liatrkn arè olfs•t. wlh th nel wN)unts WeIed fft the lknanci81 È181em8nts. when tr0 Is a18galy enforceae to strt off the renI1 amounls 8nd thoro is an Intontion lo 111& on a nel basis Of VJ reali58 tho asset arKI setlle Il14b"IFty $mtanè1$ty. Ba$1¢ Ilnonelal assets Ba51c fina11cial asse %%thich debtors and cash and baances, we inillally measuied al trans¥tIc pr ce in¢ludirvJ transacn costs 8lld arg ¥ubsequenUy cafrwj at wnorlised cosi u3¥1g Ihe effectNe irtere51 method iinloss IhÈ 877angemenl rx>nsitrtults a transaclion. TrAI.re Ihe tr8n38ctson Is sJied at Iho preseni value of tho lutare rerEK)l$ di8counted al a Ma1 T8ts of Inlerosi. FIn31 asse18 dassifiod as rveeiv8ble one yew 8Fe atr¥JlwJ. Ba$lc flnanclal IlablNei•s 8asic tinaF)ci¥A Iiabilrties, cdIrtg creOs)rs bank loans are inilally rttognised at tr0n58clK pricc [$s tha arrangèment constilutes a [ar9 transa-bon. wh9r• th8 debl instrunril 1$ asUreI at Ihe present value of the fulure p8yw.ents disc(xmteQ at a marf(et rat8 inta•8t. li)lw dttasild aa payab ilhu) one year ale not arMse. Cbl ns1rwents ar8 sub89rw•nUy ¢arnd ot u)st. using Ih• off18 inl•rost rate metrM)d. T? credllors are 0glIOnS to pay lo" goods or wvices that hwe bèen aTh]uirod in the ¢Luse Of opErabOnS fiom supplieis AnYnIS payaFAè arn dasyfie¢ as ujrrenl liabilitk.&% if payment Ns due w.lhln oné. r or less. If r401. thèy ar8 rAè$8nted as n(Wrren1 Ik9biIti95. uedrtors aro ffj(tyJnL%8d inillaly at lr8rlsact)n Fylce and sub88qwIty naSur9d #t amortised cost usknj tha 8ffocts.vg inl8r¥5l matbod. D¢recogNltlon of flnan¢lal Ilal)Illtles Financial liabililibs ore 4eiecognlsed Sou"èly's ttractl tt4kJet•)ns gxprg or arg {gert or ¢ar¢dlgd. 1.11 faxal•)n Th¢ ¢hap.ty Is an exempl chaaty wllhin the s(tsth10 3 of Charilios Ad 2011 and Is c(xK%iJered lo pass the lests sel in Palaph I 6 Financz Acl 2alO. 1.12 Employ•e b&ii•fit The cost of any u,-used holay enwemenl 15 rgcognised In the peri¢yJ In whid) thet empknye8'5 sefwces are T¥rmInaln berflb are ", eknOgn'.sed #mmecl'alpty An expenso ihe Souety o demonstrably conwnitted lo l&rminate Iho omtAoym)i of an ernpty or (o tyovide *Mil1 twwfits. 1.13 Retlrgm•nt ben•fhts Paymenls lo delirted conth'ixthon relirre b8rnfi1 are tha1d as 8n expsnse as they lal dtse.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARGH 2025 Cr5tlcal accotsntinu estimat88 and judgWrtIS In the agF4icalioY ol tre Society's atir,9 10$. the Irust8e3 are l(F make jud9emenls, e51imates and assumpAions ats)ul I1 carrying wTh)unt of assets and 118Nilies Ih81 are not rea¢JW appaienl from othèr souicos. The éstimates ass1311 asSuMpin5 are based oy "Storical expeiience anol ¢lher faetots that are eonsidorgd lo bg fgtgvanl. Actual rgstht¥ w ddfgr Irom Ihese esiwnatss. Ine estmat&s ard undertwn9 assumptions we rew8wed on an on9CAry b•si$. Revlsions lo Accountsng esllm8les are rwnlseé In the perf1 which Ihe esbrate is revtsed where the revi0 affects only Ihat perKJd. or Ihe penvd ol the rcvisi)n arnl future where Ihe vI$Tr aff& tKAh currenl and lulvre perKJd$. Key ¥QUTC of e511matn uncgrtsinty The followiTrJ jLJgemenis lapart from Ihose inv(yvry esiinalesl ha been made In the presS ol bpplyln9 the abovo a¢counling wAcies tl)81 Iwe h8d Ilie nSt sgnilKant effed on aTrxints COgnIse£l ID Ihe finanoal $18tements'. The es1That usefvrf I ves of laThJIb fed assets Donatlon4 affld legacl Unrèstrktsd Unreslricled fvnds Iiinds geTaI 2024 2015 n8tron8 and gits LegariAs rer£ivalAe Olhor 202,351 343.566 12,458 267.258 172.132 5.0511 S58.377 444,448 L•9a¢l•s r•¢olv•ble Jtsserine se11 Michaél Cunnhwam Edna Sullon AnrÈe Scallon Mdpa Stevens Mirtam Craggs Lady Elkzabelb Hul¢ln Kelth Se(inglo Linda Mottgson Margaret ThoTrF6C Other 199,2 71,000 33,796 73.622 32.OLX) 9,000 5.406 56,591 30.000 16,795 31.681 16,513 172.132
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FIMANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incom• frorn othor tradlng activities Unrostri¢t•d Vnrestrfcted tunds funds 2025 2024 ROlpts frL)m events Recelpls from nwch8NJise 8.283 31.575 7,183 32.914 (Xher iraling a¢8$ 39.858 40.097 Inv•$tm¢nts Unr•stri¢t•d Unreslrtcted funds funds g•nfrral genwal 2025 2024 Inteiosl r8celv8ble 21,843 23.853
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expondllur• on charitabk acllvlths CaTO 01 Care of anlmals and anim)l$ and rpfugè refuge 2025 2024 Ofre costs Staff rA)gts oeprechats and impa11mt Rates %yater InsLirancè Lighl and he8t -ephO Printlng poslagg and gt8t¥on Sundrios Fuel rt>ad motor insura SubS¢ripx5, lthnces Animal day t day costs Velgriiary lees General rthqintenance Audit and ac(x)unl8ncy Leg¥1 and profèssk)n31 lees 231.773 19.921 2.633 12.sg9 15.771 211.588 1Q.403 2.571 12.135 10.999 821 3.299 1,503 1.471 1552 3,1 197 li 16.2(r2 13,688 20,170 3.672 2.630 12.133 48.525 13.3 3.818 2.eAO 408,335 331.71 S Anafysls by fund Lnf8StfiCt8d funds 408,335 337,715 Legal and prolessk)n81 Itse¥ indude$ p8wts a1s of £l.54812024. £1.8(1) lor payrol sgtvKg$. Net mov•m•nt In fund5 2025 2024 The net movetnenl in lurKts is slaled &lef thwYy1uets"n9)." Fees payablo lor authl ol the charly's finanrAal ¥lalBrrv OOpclaI0 JI t)wned lan9itAe fixed asseis Loss on dl.*p)sal of t8ngiNe fix8d assets 3,672 19,921 3.618 10,403 70.390 Trustws ol ihe trustees wy ¢DecI@d wllh Ih8ml r1¥•1 any rornun8r8trJn or er11S from the Socioly dunng Ihè year.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDEO 31 MARCH 2025 Employ¢o$ Th& avefage rTh)ntNy Nmbw ol em9y¢5 thffi.ng tho ygar was.. 2025 Numbèf 2C24 Niimb•r knim81 rgfvge 12 Employment co¥1• 2025 2024 Wag95 and s818rle5 SOCLI security c0515 her ponsion costs 216,125 11,264 4.384 198.SOI 9.140 3.927 231,773 211.568 Kay man8gwient Pgr50nnd rmiwatty £32,47612024: £29,226). There were eW)yees V+KKs8 annual rtmunerallon was than £60.0(MI. 10 Other expenditurn Unrestrlct•d UnMlrl¢t•d tunds lund8 21125 2024 Nel loss on ¢Jsp)sa oftangts ffixed asso 70,390
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUEO) FOR THE YEAR ENDED 31 MARCH 2025 11 Tangibl• fix•d assets FrEehg14 I•1 Flxwrns •ttd J L4thlln l(enrwl¥, shehv> e Tolal Cosl Al 1 April 2024 Additions 328.922 15.688 11.240 235.789 .588 20,588 At 31 March 20Z5 328,W22 15,688 11,240 250.311 612,22 1 D•pro¢iation and impairment Al I ri1 202 Oepr8clalkJn ¢h8igg(l in ye 109,773 6,S77 11.029 10.986 63 1,002 12,S82 132,0 19.921 Al 31 March 202$ 115.850 11,728 11,049 13.584 152.211 Carrylng omount At 31 Marth 2025 213.072 191 242,793 460.016 At 31 Marth 2024 219.649 4.659 254 234.787 459,349 12 Stor3 2025 2Q24 Ailin ToorJ$tutfs arr) m&rchaMJise 1.500 1,381 IJ D•blor8 2025 2024 Amounts falling thi withkn year. Oiher debtcKs Propayme.Its and arirued 12.458 29,867 5.C58 82.967 42.325 88.Q25 14 Creditors.. aThunts falllng due wlthln on• yoar 2Q25 2024 Other laX10Th and soc4•1 SetY O',her creditors Aral5 )d deferred Incom• 3,285 835 2.756 1.525 84.121 18.659 88.408
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 R•tSrom¢nt b•n•fft s¢M 2025 2024 O•finod contrlbutlon $¢hemes ry18r9e to profrt or kss in rospe of (Jefod gthen 3,927 Tho Sc¢kly operaie$ o deknwj OxrtrlbutM nn scw all qualIfyw enployees. assets ol Ihe gchem8 h6hJ SOPArat•ly from thosa OF Iho &"éty ffi an epend8tIY 8dftkni51wJ fund. 16 Unrwtrl¢l•d fu•)ds. The vnresirtthd fvnds of tho eharfy compv5e xpended ba18nc¢s d donations a1 which ¥ nol sU.c¢t to specific cwdibons by atHJ granlors as to they may b8 used These ndude designaled tKts whKa) have been W #SK 4Xrtal wweslrkted fL#¥Js by ts I¥uslees fLY 5pwSc purposes. Al 1 Awll RsouKes At 31 Marth 2024 expended 2025 Incoming r•souK•s Ggner81 funds 1.823.025 619.878 1408,3351 2.034.568 Pwevlou5 y••r. A11Aw 2023 1cOmIng r•sour¢•s Re50urces At 31 March •XPond•d 2024 lunds 1.722.732 18.398 {4.101 1.623 025 17 Capltsl commltm•nts 2025 2024 Am¢)unls (yJnlr¥ded tsr fxAI mkJ80 in finantial statemeol$: 2025 2024 A¢qui4rt of woperty. nI ewipff*nt 203,C( 18 Rolated party tranellOnS There wero rK• dMclosa40 Tr181ed pwty LwaclKM)s year (2024.
NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 18 Cash gen•raled from op•r•tloFbs 202S 2024 Swplus ltr the year 211,543 100,293 Adjustrnent3 for. IniJ¥tlTltsnl inwYll8 ro¢ogn15•d n slalemenl of finanoal WIMI IGainV,'os$ or thsposal ol tar4b1e fixwj cissf>l$ DOprlab0n 8nG Smpdmient of tsngknlè fixeu assets 121.6431 123,8531 70.390 10,403 19,921 Plovements In worlng wlt81'. Ilncreasel in s'.ocks 08creasd'increasel in debicys 10ecreasencre8$6 kn cr110($ 140 168.2991 74,859 45,7(Xl 169,7491 Ch geneiated from operallons 185.653 I,753 Anafysls of changès In n•1 ndS Thty So¢ty had mat¢tk4 (kLrt