## **SOCIETY FOR ABANDONED ANIMALS**
## **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
**CHARITY NO: 245426**
**SOCIETY FOR ABANDONED ANIMALS REPORTS AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
**_____________________________________________________________________________________**
|**CONTENTS**|**PAGE**|
|---|---|
|Trustees’ Report|2-5|
|Report of the Independent Examiner|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Statement of Accounting Policies|9|
|Notes to the Financial Statements|10-12|
1
**SOCIETY FOR ABANDONED ANIMALS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **______________________________________________________________________________________**
The Trustees have pleasure in submitting the Report and Accounts for the year. The period covered by this report is 1 April 2023 to 31 March 2024
## **Objectives of the charity**
The objectives of the charity are to provide shelter, food, veterinary attention, companionship, and homes for animals abandoned by their owners.
The main activities of the charity are:
- Admission of cats, rabbits and dogs to our facility (although we have not admitted any dogs in this financial year)
- Provision of high-quality animal care both at the sanctuary site and in foster care
- Rehoming the animals admitted to our care
- Advancing animal welfare and education in our local community and beyond.
The Trustees have had regard to the Charity Commission’s guidance on public benefit.
## **Achievements and performance**
This has been a difficult year, the cost-of-living crisis has resulted in difficult and challenging economic conditions with more animals needing to be rehomed. We have unfortunately had to turn many animals away due to our pens being constantly occupied. We are pleased to announce that we took in 181 cats (previous year 185) and 66 rabbits (previous year 36) and successfully rehomed 120 cats (previous year 169) and 26 rabbits (previous year 18). Our rabbit figures are increasing as we become more widely known for rabbit care and rehoming.
As standard procedure we carry out home checks on all potential adopters, ensuring they understand the moral and financial responsibilities involved in owning an animal. Environmental conditions in the new home are assessed, and advice given regarding the suitability of amenities provided. Rabbits that are rehomed as house rabbits must have sufficient safe space in which to play or have a hutch and run that meets our minimum size requirements. We also rehome rabbits to live in pairs outdoors and the same applies to indoor rehoming where possible. Following evidence presented by the Association of Dogs and Cat Homes and consideration by the Board of Trustees we have now adopted the policy that street savvy older cats may be rehomed close to busy roads but only in suitable circumstances. We will not rehome kittens close to busy roads.
Any home checks undertaken are time-consuming, but essential in order to ensure that the right animal goes to the right home and owner, resulting in fewer rehoming failures. The ongoing welfare of all rehomed animals is paramount, and follow-up phone calls (and home visits if required) form an integral part of our rehoming policy.
All rehomed animals (apart from a very small number of kittens, due to age) are fully vaccinated, spayed/neutered, and micro-chipped prior to rehoming. Animals also have four weeks’ free Petplan pet insurance included as part of their adoption. Our adopters remain in contact with us, letting us know how the animals have settled into their new homes, and alerting us to any problems or concerns. We accept all animals back into the rescue should they not settle or if the owners’ circumstances change.
Our animal ambulance continues to enable us to provide high quality animal care and further our animal welfare work, but we will be looking at replacing this in the coming years.
We continue to be a member of The Association of Dogs and Cats Homes and abide by their rules on animal welfare. We also work in collaboration with other charities in order to deliver more public benefit to animal welfare, including Cats Protection, Rabbit Welfare Association and Fund, Pets at Home, and the RSPCA.
We have opened the new dog field utilising the donation from the Mayor of Trafford Fund giving greater availability for those dogs that cannot otherwise be exercised in public.
2
## **SOCIETY FOR ABANDONED ANIMALS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
**______________________________________________________________________________________ Promotion of the charity’s work**
The Charity has continued to raise its media profile and continues its engagement with the local community which is essential for the future of the Charity.
We continue to improve our online presence through our website and social networking keeping all supporters and parties of interest engaged and up to date with the progress of the building works.
## **Volunteers**
The Trustees express their thanks to all of our volunteers and acknowledge their invaluable contribution to the charity. Volunteers are involved in all areas of the charity including animal welfare, administration, reception, site maintenance, and fundraising. We could not continue to operate without their hard work.
## **Future Plans**
Now that we have created a modern and inclusive environment for staff and volunteers, our future plans are to provide some updated and high-quality animal care facilities for animals in our care and also facilities that are able to generate sustainable income and encourage community engagement. Subject to sufficient funding we are hopeful to complete our new outdoor rabbit project freeing up some existing pens for more rabbit and other small animal boarding. We will be looking at upgrading our septic tank and reclaiming the area around it to developing a community garden to encourage new volunteers to use our facilities allowing us to grow produce for our animals. Once this area is regenerated, we will be looking at redevelopment of our former, not fit for purpose dog kennels. We will also be looking at the possibility of installing solar panels throughout the site.
## **Financial Review**
During the period, the Charity raised £169,739 (2023: £358,382). Donations income includes legacies of £62,756 (2023: £241,034). General costs of running the charity, excluding development project costs, were £221,061 (2023: £128.060). Expenditure on veterinary fees reflects a general increase in prices as well as a substantial increase in the numbers of animals in our care, many of which are admitted with health problems.
Total net assets as at 31 March 2024 amounted to £1,053,294 (2023: £1,119,224). This includes the freehold property the value of which is based on original cost less depreciation to date. The balance sheet value of £512,997 (2023: £526,186) does not necessarily reflect the market value of the property. The total bank balances were £520,200 (2023: £573,800)
## **Reserves policy**
The Charity has a policy of ringfencing income from legacies for necessary development work at the site (the Development Fund), at the same time ensuring that there are sufficient unrestricted reserves to continue operations for a period of six months.
The Charity’s net current assets for general use as at 31 March 2024 were £519,288 (2023 £568,292) Total expenditure was £221,061. (2023 £128,060)
Legacies totalling £52,411 (2023: 241,034) have been credited to the Development Fund. £14,608 (2023: £45,224) has been spent on major maintenance and further development of the additional dog field
3
**SOCIETY FOR ABANDONED ANIMALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **_________________________________________________________________________________**
## **Structure, governance and management**
The charity was established by a Trust Deed dated 30 November 1966 and registered on 8 February 1967. This was varied by supplemental Deeds dated 27 September 2001 and 11 July 2007.
The Trust Deed prescribes that the charity is governed by a Management Committee consisting of a minimum of five and a maximum of fourteen members, elected by the ballot of Members of the Society. The Management Committee is collectively responsible for the general control and management of the charity and its members are Trustees under Section 94 of the Charities Act.
The Management Committee elects Trustees as officers to the roles of Chair, Secretary and Treasurer. The Management Committee meets regularly and delegates functions to the relevant Sub Committees.
## **Reference and Administration details**
_**Trustees**_ Mrs Janet Tate-Smith CHAIR Mr Barry-John Saunders INTERIM SECRETARY Mrs Barbara Blaber TREASURER Mr Andrew Ellis Miss Catriona Granger _**Society Address**_ Society for Abandoned Animals Peggy Henderson Animal Sanctuary Mosley Acre Farm Barfoot Bridge Stretford M32 9UP _**Charity number**_ 245426 _**Telephone**_ 0161 973 5318 _**Website**_ www.saarescue.co.uk _**Email**_ office@saarescue.co.uk _**Independent Examiner**_ Sue Underwood BSc ACA 71 Winnipeg Quay Grain Wharf Salford Quays Manchester M50 3TY _**Bankers**_ NatWest
4
**SOCIETY FOR ABANDONED ANIMALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
**_________________________________________________________________________________**
## **Trustees’ responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the applicable 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 business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Approved by the trustees January 14, 2025 and signed on their behalf by:**
## **Janet Tate-Smith BSc (Hons) LL.M FRICS CHAIR OF TRUSTEES**
5
**SOCIETY FOR ABANDONED ANIMALS**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE SOCIETY FOR ABANDONED ANIMALS**
## **_____________________________________________________________________________________**
I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 7 to 12.
## **Respective responsibilities of Trustees and examiner**
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act.
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and
- state whether particular matters have come to my attention.
## **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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records.
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
## **Sue Underwood BSc ACA**
Date:
Sue Underwood BSc ACA 71 Winnipeg Quay Grain Wharf Salford Quays Manchester M50 3TY
6
**SOCIETY FOR ABANDONED ANIMALS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024**
**___________________________________________________________________________________________**
**----- Start of picture text -----**
Unrestricted
Designated Restricted Total Funds Total Funds
Funds
2024 2024 2024 2024 2023
Note £ £ £ £ £
Income from
Donations and legacies 1 57,242 52,411 - 109,652 302,587
Charitable activities 1 56,936 - - 56,936 54,846
Investment income 1 3,151 - - 3,151 950
Total incoming resources 117,328 52,411 - 169,739 358,382
Resources used
Cost of generating funds 2 2,908 - - 2,908 1,366
Charitable activities 2 209,835 14,608 - 224,443 165,617
Governance costs 2 - - - - 500
Other resources used 2 8,318 - - 8,318 5,802
Total expenditure 221,061 14,608 - 235,669 173,284
Net income before transfers - 103,733 37,803 - - 65,930 185,098
Transfers between funds 136,163 - 136,163 - -
Gains on revaluation, fixed assets, charities
- - -
own use
Net movement in funds 32,430 - 98,360 - - 65,930 185,098
Total funds brought forward 1 April 2023 612,079 507,145 - 1,119,224 934,126
Total funds carried forward 31 March
644,509 408,785 - 1,053,294 1,119,224
2024
**----- End of picture text -----**
7
**SOCIETY FOR ABANDONED ANIMALS**
## **BALANCE SHEET AS AT 31 MARCH 2024**
______________________________________ **_________________________________________________**
|**Fixed Assets**
Freehold Property
Fixtures and Fittings
Motor vehicles
Assets in course of construction
**Total fixed assets**
**Current assets**
Debtors,prepayments and accrued income
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling due within oneyear**
Accruals|3
4
5
6|**£**
512,997
20,828
181
0|**£**
526,186
24,504
242
- 0|
|---|---|---|---|
|||**534,006**
6,832
520,200|**550,932**
5,187
573,800|
|||**527,032**
7,744|**578,987**
10,695|
|||||
|**Total current liabilities**||**7,744**|**10,695**|
|Net Current Assets||519,288
**1,053,294**|568,292
**1,119,224**|
|**Total Net Assets**||||
|**Capital and Reserves**||||
|Designated funds||408,785|507,145|
|Restricted funds||0|0|
|General funds||644,509|612,079|
|||||
|**Total Funds**||**1,053,294**|**1,119,224**|
The notes on pages 10 – 12 form part of these accounts
Approved by the Trustees and signed on their behalf on January 14[th] , 2025 by:
Janet Tate-Smith Chair of Trustees
## **SOCIETY FOR ABANDONED ANIMALS**
8
**ACCOUNTING POLICIES FOR THE PERIOD ENDED 31 MARCH 2024**
**__________________________________________________________________________________**
## **Basis of accounting**
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice applicable to charities, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102), the Charities Act 2011 and applicable regulations.
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Income**
Income is credited to the Statement of Financial Activities as it becomes receivable.
## **Expenditure**
Resources expended are recognised in the period in which they are incurred
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost or valuation.
Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows: -
Freehold property 2% of cost Fixtures and fittings 25% reducing balance Motor vehicles 15% reducing balance
9
**SOCIETY FOR ABANDONED ANIMALS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
**__________________________________________________________________________________**
## **1. Analysis of income**
||**Unrestricted**
**Funds**|**Designated**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**2024**|**2024**|**2024**|**2024**|**2023**|
||**£**|**£**|**£**|**£**|**£**|
|**Donations and legacies**||||||
|
Gift Aid|5,807|
-||5,807|6,554|
|Donations|40,501|
-||40,501|42,944|
|Membership|50|
-||50|195|
|
Legacies|10,346|52,411||62,756|241,034|
|
Grants and corporate donations|537|
-||537|11,860|
|
**Total**|**57,242**|**52,411**|
**-**|**109,652**|**302,587**|
|||||||
|**Charitable activities**||||||
|Open days and fundraising|13,459|||13,459|14,572|
|
Sale of goods|6,174|||6,174|4,435|
|
Boarding fees|13,751|||13,751|6,990|
|
Rental income|10,406|||10,406|6,183|
|Miscellaneous services|197|||197|545|
|Adoption income|6,005|||6,005|14,356|
|
Admissions income|120|||120|1,170|
|Petplan commissions|6,825|||6,825|6,595|
|
**Total**|**56,936**|
**-**|**-**|**56,936**|**54,846**|
|||||||
|**Investment income**||||||
|Bank interest received|3,151|||3,151|950|
|**Total**|**3,151**|
**-**|**-**|**3,151**|**950**|
|
**Analysis of expenditure**||||||
|**Analysis of Expenditure**||||||
|**Raising funds**||||||
|Fundraisingcosts|2,533|||2,533|1,366|
|Advertising& Marketing|375|||375|
-|
|||||||
|**Total**|**2,908**|
**-**|**-**|**2,908**|**1,366**|
|||||||
|**Direct charitable costs**||||||
|Veterinaryfees|86,188|||86,188|48,266|
|Food and welfare|7,810|||7,810|3,286|
|Staff costs|78,507|||78,507|62,877|
|Rent and rates|1,088|||1,088|2,605|
|Depreciation|16,926|||16,926|15,938|
|Utilities|6,418|||6,418|6,268|
|Repairs|256|||256|667|
|Insurance|5,371|||5,371|5,135|
|Security|1,809|||1,809|1,272|
|Otherpremises costs|4,392|||4,392|4,983|
|Motor vehicle expenses|1,070|||1,070|1,556|
|Developmentproject costs|-|14,608|
-|14,608|12,764|
|**Total**|**209,835**|**14,608**|
**-**|**224,443**|**165,617**|
## **2. Analysis of expenditure**
10
**SOCIETY FOR ABANDONED ANIMALS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** continued
**__________________________________________________________________________________**
## **Analysis of expenditure** continued
**----- Start of picture text -----**
Unrestricted
Designated Restricted Total Funds Total Funds
Funds
2024 2024 2024 2024 2023
Other resources used £ £ £ £ £
Postage and telephone 2,600 2,600 2,174
Printing and stationery 127 127 -
Computer and office costs 3,037 3,037 1,698
Subscriptions 580 580 426
Legal and professional charges 415 415 -
Bank charges 1,560 1,560 1,504
Total 8,318 - - 8,318 5,802
Governance
Audit and Examination - - 500
**----- End of picture text -----**
## **3. Fixed Assets**
**----- Start of picture text -----**
Assets in
Freehold Fixtures & Motor course of
property Fittings vehcles construction TOTAL
Cost at 1st April 2023 £659,448 £73,943 £10,650 £0 £744,041
Additions in Year £0
ACOC capitalised £0
Cost at 31st March 2024 £659,448 £73,943 £10,650 £0 £744,041
Depreciation at 1st April 2023 £133,262 £49,439 £10,408 £0 £193,109
Charge in year £13,189 £3,676 £61 £0 £16,926
Depreciation at 31st March 2024 £146,451 £53,115 £10,469 £0 £210,035
Net Book Value at 31st March 2024 £512,997 £20,828 £181 £0 £534,006
Net Book Value at 31st March 2023 £526,186 £24,504 £242 £0 £550,932
**----- End of picture text -----**
## **4. Debtors, Prepayments and Accrued income**
|Gift Aid due from HMRC|**2024**
**2023**
**£**
**£**
6,832
5187|
|---|---|
||**6,832**
**5,187**|
11
**SOCIETY FOR ABANDONED ANIMALS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** continued
**__________________________________________________________________________________**
## **5. Cash at bank and in hand**
**----- Start of picture text -----**
Nat West Current Account £184,210 £266,163
Nat West Business Reserve £188,980 £186,474
Barclays Business Account £57,660 £53,679
Barclays Community Account £837 £801
Barclays Business Premium £54,245 £53,600
Lloyds Treasurers Account £33,777 £12,872
Cash in Hand £491 £211
Floats £0 £0
TOTAL CASH & BANK £520,200 £573,800
**----- End of picture text -----**
## **6. Creditors and accruals**
|Vet fees
HMRC
Utilities
Independent Examination fee
**Total**|**2024**
**2023**
**£**
**£**
5,086
5,535
2,658
3,583
576
1,000|
|---|---|
||**7,744**
**10,695**|
## **7. Employees**
Total staff costs including National Insurance were £78,507 (2023: £62,877) which represented a full complement of animal care staff, a fundraiser, and a centre manager from November. No employee was paid in excess of £50,000
The average number of employees during the period that the Charity operated was 7 (2023: 5) The average number of employees for the same period expressed as full-time equivalents was 6 (2023: 4)
## **8. Expenses paid to Trustees**
No expenses were reimbursed to Trustees in the year. No remuneration was paid to any of the Trustees.
12
## **SOCIETY FOR ABANDONED ANIMALS**
## **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
**CHARITY NO: 245426**
**SOCIETY FOR ABANDONED ANIMALS REPORTS AND FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2024**
**_____________________________________________________________________________________**
|**CONTENTS**|**PAGE**|
|---|---|
|Trustees’ Report|2-5|
|Report of the Independent Examiner|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Statement of Accounting Policies|9|
|Notes to the Financial Statements|10-12|
1
**SOCIETY FOR ABANDONED ANIMALS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **______________________________________________________________________________________**
The Trustees have pleasure in submitting the Report and Accounts for the year. The period covered by this report is 1 April 2023 to 31 March 2024
## **Objectives of the charity**
The objectives of the charity are to provide shelter, food, veterinary attention, companionship, and homes for animals abandoned by their owners.
The main activities of the charity are:
- Admission of cats, rabbits and dogs to our facility (although we have not admitted any dogs in this financial year)
- Provision of high-quality animal care both at the sanctuary site and in foster care
- Rehoming the animals admitted to our care
- Advancing animal welfare and education in our local community and beyond.
The Trustees have had regard to the Charity Commission’s guidance on public benefit.
## **Achievements and performance**
This has been a difficult year, the cost-of-living crisis has resulted in difficult and challenging economic conditions with more animals needing to be rehomed. We have unfortunately had to turn many animals away due to our pens being constantly occupied. We are pleased to announce that we took in 181 cats (previous year 185) and 66 rabbits (previous year 36) and successfully rehomed 120 cats (previous year 169) and 26 rabbits (previous year 18). Our rabbit figures are increasing as we become more widely known for rabbit care and rehoming.
As standard procedure we carry out home checks on all potential adopters, ensuring they understand the moral and financial responsibilities involved in owning an animal. Environmental conditions in the new home are assessed, and advice given regarding the suitability of amenities provided. Rabbits that are rehomed as house rabbits must have sufficient safe space in which to play or have a hutch and run that meets our minimum size requirements. We also rehome rabbits to live in pairs outdoors and the same applies to indoor rehoming where possible. Following evidence presented by the Association of Dogs and Cat Homes and consideration by the Board of Trustees we have now adopted the policy that street savvy older cats may be rehomed close to busy roads but only in suitable circumstances. We will not rehome kittens close to busy roads.
Any home checks undertaken are time-consuming, but essential in order to ensure that the right animal goes to the right home and owner, resulting in fewer rehoming failures. The ongoing welfare of all rehomed animals is paramount, and follow-up phone calls (and home visits if required) form an integral part of our rehoming policy.
All rehomed animals (apart from a very small number of kittens, due to age) are fully vaccinated, spayed/neutered, and micro-chipped prior to rehoming. Animals also have four weeks’ free Petplan pet insurance included as part of their adoption. Our adopters remain in contact with us, letting us know how the animals have settled into their new homes, and alerting us to any problems or concerns. We accept all animals back into the rescue should they not settle or if the owners’ circumstances change.
Our animal ambulance continues to enable us to provide high quality animal care and further our animal welfare work, but we will be looking at replacing this in the coming years.
We continue to be a member of The Association of Dogs and Cats Homes and abide by their rules on animal welfare. We also work in collaboration with other charities in order to deliver more public benefit to animal welfare, including Cats Protection, Rabbit Welfare Association and Fund, Pets at Home, and the RSPCA.
We have opened the new dog field utilising the donation from the Mayor of Trafford Fund giving greater availability for those dogs that cannot otherwise be exercised in public.
2
## **SOCIETY FOR ABANDONED ANIMALS**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
**______________________________________________________________________________________ Promotion of the charity’s work**
The Charity has continued to raise its media profile and continues its engagement with the local community which is essential for the future of the Charity.
We continue to improve our online presence through our website and social networking keeping all supporters and parties of interest engaged and up to date with the progress of the building works.
## **Volunteers**
The Trustees express their thanks to all of our volunteers and acknowledge their invaluable contribution to the charity. Volunteers are involved in all areas of the charity including animal welfare, administration, reception, site maintenance, and fundraising. We could not continue to operate without their hard work.
## **Future Plans**
Now that we have created a modern and inclusive environment for staff and volunteers, our future plans are to provide some updated and high-quality animal care facilities for animals in our care and also facilities that are able to generate sustainable income and encourage community engagement. Subject to sufficient funding we are hopeful to complete our new outdoor rabbit project freeing up some existing pens for more rabbit and other small animal boarding. We will be looking at upgrading our septic tank and reclaiming the area around it to developing a community garden to encourage new volunteers to use our facilities allowing us to grow produce for our animals. Once this area is regenerated, we will be looking at redevelopment of our former, not fit for purpose dog kennels. We will also be looking at the possibility of installing solar panels throughout the site.
## **Financial Review**
During the period, the Charity raised £169,739 (2023: £358,382). Donations income includes legacies of £62,756 (2023: £241,034). General costs of running the charity, excluding development project costs, were £221,061 (2023: £128.060). Expenditure on veterinary fees reflects a general increase in prices as well as a substantial increase in the numbers of animals in our care, many of which are admitted with health problems.
Total net assets as at 31 March 2024 amounted to £1,053,294 (2023: £1,119,224). This includes the freehold property the value of which is based on original cost less depreciation to date. The balance sheet value of £512,997 (2023: £526,186) does not necessarily reflect the market value of the property. The total bank balances were £520,200 (2023: £573,800)
## **Reserves policy**
The Charity has a policy of ringfencing income from legacies for necessary development work at the site (the Development Fund), at the same time ensuring that there are sufficient unrestricted reserves to continue operations for a period of six months.
The Charity’s net current assets for general use as at 31 March 2024 were £519,288 (2023 £568,292) Total expenditure was £221,061. (2023 £128,060)
Legacies totalling £52,411 (2023: 241,034) have been credited to the Development Fund. £14,608 (2023: £45,224) has been spent on major maintenance and further development of the additional dog field
3
**SOCIETY FOR ABANDONED ANIMALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
## **_________________________________________________________________________________**
## **Structure, governance and management**
The charity was established by a Trust Deed dated 30 November 1966 and registered on 8 February 1967. This was varied by supplemental Deeds dated 27 September 2001 and 11 July 2007.
The Trust Deed prescribes that the charity is governed by a Management Committee consisting of a minimum of five and a maximum of fourteen members, elected by the ballot of Members of the Society. The Management Committee is collectively responsible for the general control and management of the charity and its members are Trustees under Section 94 of the Charities Act.
The Management Committee elects Trustees as officers to the roles of Chair, Secretary and Treasurer. The Management Committee meets regularly and delegates functions to the relevant Sub Committees.
## **Reference and Administration details**
_**Trustees**_ Mrs Janet Tate-Smith CHAIR Mr Barry-John Saunders INTERIM SECRETARY Mrs Barbara Blaber TREASURER Mr Andrew Ellis Miss Catriona Granger _**Society Address**_ Society for Abandoned Animals Peggy Henderson Animal Sanctuary Mosley Acre Farm Barfoot Bridge Stretford M32 9UP _**Charity number**_ 245426 _**Telephone**_ 0161 973 5318 _**Website**_ www.saarescue.co.uk _**Email**_ office@saarescue.co.uk _**Independent Examiner**_ Sue Underwood BSc ACA 71 Winnipeg Quay Grain Wharf Salford Quays Manchester M50 3TY _**Bankers**_ NatWest
4
**SOCIETY FOR ABANDONED ANIMALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024**
**_________________________________________________________________________________**
## **Trustees’ responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the applicable 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 business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Approved by the trustees January 14, 2025 and signed on their behalf by:**
## **Janet Tate-Smith BSc (Hons) LL.M FRICS CHAIR OF TRUSTEES**
5
**SOCIETY FOR ABANDONED ANIMALS**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE SOCIETY FOR ABANDONED ANIMALS**
## **_____________________________________________________________________________________**
I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 7 to 12.
## **Respective responsibilities of Trustees and examiner**
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act.
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and
- state whether particular matters have come to my attention.
## **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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records.
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
## **Sue Underwood BSc ACA**
Date:
Sue Underwood BSc ACA 71 Winnipeg Quay Grain Wharf Salford Quays Manchester M50 3TY
6
**SOCIETY FOR ABANDONED ANIMALS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024**
**___________________________________________________________________________________________**
**----- Start of picture text -----**
Unrestricted
Designated Restricted Total Funds Total Funds
Funds
2024 2024 2024 2024 2023
Note £ £ £ £ £
Income from
Donations and legacies 1 57,242 52,411 - 109,652 302,587
Charitable activities 1 56,936 - - 56,936 54,846
Investment income 1 3,151 - - 3,151 950
Total incoming resources 117,328 52,411 - 169,739 358,382
Resources used
Cost of generating funds 2 2,908 - - 2,908 1,366
Charitable activities 2 209,835 14,608 - 224,443 165,617
Governance costs 2 - - - - 500
Other resources used 2 8,318 - - 8,318 5,802
Total expenditure 221,061 14,608 - 235,669 173,284
Net income before transfers - 103,733 37,803 - - 65,930 185,098
Transfers between funds 136,163 - 136,163 - -
Gains on revaluation, fixed assets, charities
- - -
own use
Net movement in funds 32,430 - 98,360 - - 65,930 185,098
Total funds brought forward 1 April 2023 612,079 507,145 - 1,119,224 934,126
Total funds carried forward 31 March
644,509 408,785 - 1,053,294 1,119,224
2024
**----- End of picture text -----**
7
**SOCIETY FOR ABANDONED ANIMALS**
## **BALANCE SHEET AS AT 31 MARCH 2024**
______________________________________ **_________________________________________________**
|**Fixed Assets**
Freehold Property
Fixtures and Fittings
Motor vehicles
Assets in course of construction
**Total fixed assets**
**Current assets**
Debtors,prepayments and accrued income
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling due within oneyear**
Accruals|3
4
5
6|**£**
512,997
20,828
181
0|**£**
526,186
24,504
242
- 0|
|---|---|---|---|
|||**534,006**
6,832
520,200|**550,932**
5,187
573,800|
|||**527,032**
7,744|**578,987**
10,695|
|||||
|**Total current liabilities**||**7,744**|**10,695**|
|Net Current Assets||519,288
**1,053,294**|568,292
**1,119,224**|
|**Total Net Assets**||||
|**Capital and Reserves**||||
|Designated funds||408,785|507,145|
|Restricted funds||0|0|
|General funds||644,509|612,079|
|||||
|**Total Funds**||**1,053,294**|**1,119,224**|
The notes on pages 10 – 12 form part of these accounts
Approved by the Trustees and signed on their behalf on January 14[th] , 2025 by:
Janet Tate-Smith Chair of Trustees
## **SOCIETY FOR ABANDONED ANIMALS**
8
**ACCOUNTING POLICIES FOR THE PERIOD ENDED 31 MARCH 2024**
**__________________________________________________________________________________**
## **Basis of accounting**
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice applicable to charities, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS102), the Charities Act 2011 and applicable regulations.
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Income**
Income is credited to the Statement of Financial Activities as it becomes receivable.
## **Expenditure**
Resources expended are recognised in the period in which they are incurred
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost or valuation.
Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows: -
Freehold property 2% of cost Fixtures and fittings 25% reducing balance Motor vehicles 15% reducing balance
9
**SOCIETY FOR ABANDONED ANIMALS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
**__________________________________________________________________________________**
## **1. Analysis of income**
||**Unrestricted**
**Funds**|**Designated**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**2024**|**2024**|**2024**|**2024**|**2023**|
||**£**|**£**|**£**|**£**|**£**|
|**Donations and legacies**||||||
|
Gift Aid|5,807|
-||5,807|6,554|
|Donations|40,501|
-||40,501|42,944|
|Membership|50|
-||50|195|
|
Legacies|10,346|52,411||62,756|241,034|
|
Grants and corporate donations|537|
-||537|11,860|
|
**Total**|**57,242**|**52,411**|
**-**|**109,652**|**302,587**|
|||||||
|**Charitable activities**||||||
|Open days and fundraising|13,459|||13,459|14,572|
|
Sale of goods|6,174|||6,174|4,435|
|
Boarding fees|13,751|||13,751|6,990|
|
Rental income|10,406|||10,406|6,183|
|Miscellaneous services|197|||197|545|
|Adoption income|6,005|||6,005|14,356|
|
Admissions income|120|||120|1,170|
|Petplan commissions|6,825|||6,825|6,595|
|
**Total**|**56,936**|
**-**|**-**|**56,936**|**54,846**|
|||||||
|**Investment income**||||||
|Bank interest received|3,151|||3,151|950|
|**Total**|**3,151**|
**-**|**-**|**3,151**|**950**|
|
**Analysis of expenditure**||||||
|**Analysis of Expenditure**||||||
|**Raising funds**||||||
|Fundraisingcosts|2,533|||2,533|1,366|
|Advertising& Marketing|375|||375|
-|
|||||||
|**Total**|**2,908**|
**-**|**-**|**2,908**|**1,366**|
|||||||
|**Direct charitable costs**||||||
|Veterinaryfees|86,188|||86,188|48,266|
|Food and welfare|7,810|||7,810|3,286|
|Staff costs|78,507|||78,507|62,877|
|Rent and rates|1,088|||1,088|2,605|
|Depreciation|16,926|||16,926|15,938|
|Utilities|6,418|||6,418|6,268|
|Repairs|256|||256|667|
|Insurance|5,371|||5,371|5,135|
|Security|1,809|||1,809|1,272|
|Otherpremises costs|4,392|||4,392|4,983|
|Motor vehicle expenses|1,070|||1,070|1,556|
|Developmentproject costs|-|14,608|
-|14,608|12,764|
|**Total**|**209,835**|**14,608**|
**-**|**224,443**|**165,617**|
## **2. Analysis of expenditure**
10
**SOCIETY FOR ABANDONED ANIMALS**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** continued
**__________________________________________________________________________________**
## **Analysis of expenditure** continued
**----- Start of picture text -----**
Unrestricted
Designated Restricted Total Funds Total Funds
Funds
2024 2024 2024 2024 2023
Other resources used £ £ £ £ £
Postage and telephone 2,600 2,600 2,174
Printing and stationery 127 127 -
Computer and office costs 3,037 3,037 1,698
Subscriptions 580 580 426
Legal and professional charges 415 415 -
Bank charges 1,560 1,560 1,504
Total 8,318 - - 8,318 5,802
Governance
Audit and Examination - - 500
**----- End of picture text -----**
## **3. Fixed Assets**
**----- Start of picture text -----**
Assets in
Freehold Fixtures & Motor course of
property Fittings vehcles construction TOTAL
Cost at 1st April 2023 £659,448 £73,943 £10,650 £0 £744,041
Additions in Year £0
ACOC capitalised £0
Cost at 31st March 2024 £659,448 £73,943 £10,650 £0 £744,041
Depreciation at 1st April 2023 £133,262 £49,439 £10,408 £0 £193,109
Charge in year £13,189 £3,676 £61 £0 £16,926
Depreciation at 31st March 2024 £146,451 £53,115 £10,469 £0 £210,035
Net Book Value at 31st March 2024 £512,997 £20,828 £181 £0 £534,006
Net Book Value at 31st March 2023 £526,186 £24,504 £242 £0 £550,932
**----- End of picture text -----**
## **4. Debtors, Prepayments and Accrued income**
|Gift Aid due from HMRC|**2024**
**2023**
**£**
**£**
6,832
5187|
|---|---|
||**6,832**
**5,187**|
11
**SOCIETY FOR ABANDONED ANIMALS**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** continued
**__________________________________________________________________________________**
## **5. Cash at bank and in hand**
**----- Start of picture text -----**
Nat West Current Account £184,210 £266,163
Nat West Business Reserve £188,980 £186,474
Barclays Business Account £57,660 £53,679
Barclays Community Account £837 £801
Barclays Business Premium £54,245 £53,600
Lloyds Treasurers Account £33,777 £12,872
Cash in Hand £491 £211
Floats £0 £0
TOTAL CASH & BANK £520,200 £573,800
**----- End of picture text -----**
## **6. Creditors and accruals**
|Vet fees
HMRC
Utilities
Independent Examination fee
**Total**|**2024**
**2023**
**£**
**£**
5,086
5,535
2,658
3,583
576
1,000|
|---|---|
||**7,744**
**10,695**|
## **7. Employees**
Total staff costs including National Insurance were £78,507 (2023: £62,877) which represented a full complement of animal care staff, a fundraiser, and a centre manager from November. No employee was paid in excess of £50,000
The average number of employees during the period that the Charity operated was 7 (2023: 5) The average number of employees for the same period expressed as full-time equivalents was 6 (2023: 4)
## **8. Expenses paid to Trustees**
No expenses were reimbursed to Trustees in the year. No remuneration was paid to any of the Trustees.
12
SOCIETY FOR ABANDONED ANIMALS
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SOCIETY FOR ABANDONED
ANIMALS
I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 7 to
12.
Respective responsibilities of Trustees and examiner
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not
required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent
examination is needed.
Having satisfted myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to:
examine the accounts under section 145 of the 2011 Act.
to follow the procedures laid down in the General Directions given by the Charity Commtssion under
section 145(5)(b) of the 2011 Act: and
state whether particular matters have come to my attention.
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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord wlth those records.
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
Sue Underwood Bsc ACA
Date: Is ti.
Sue Underwood Bsc ACA
71 Winnipeg Quay
Grain Wharf
Salford Quays
Manchester
M50 3P<