PAWS AND CLAWS ANIMAL RESCUE SERVICE Registered Charity No 281075 2025 - This year as always has been very busy with no empty pens as we usually have a long waiting list of cats to come in. We have taken several older cats with health issues although we now have a foster home which takes older cats for end of life care. Because of the type of cats we tske we have very high vets bills each month, this year particularly we have had several toms brought in needing to be castrated and vet checked and in most cases an outside home in stables etc. We have during the year been approached by other Charites to take dityicult cats when they do not have the facilities to deal with them. These cats often need outside homes and we have been very successful with this. We have also been asked by vets out of area to take strays when their local rescues are full again we like to help if possible. We run 2 assisted neutering schemes in partnership with our vets during the year these was very successful and we feel has helped greatly in reducing the amount of killens born in our area. We are partnered with our local Pets at Home store in Burgess Hill, this means we receive vouchers to use at the store 4 times a year these vouchers are invaluable in buying cat food and parasite treatments. We also have a cat food dumper at Pets at and Home and in our local Tesco. In addition to this we have a dumper at our rescue centre where people can leave food, litter and even bedding if they no wonder need it. Fund raising continues during the year although we are now finding the cost of a stall has got very expensive. Because of our partnership we can have a stall at Pets at Home when we l ike but particularly during the 2 big fund raisers for us at Easter and Christmas. Apart from our general fund raising our sponsorship scheme continues to do well as do our investments. Registered Charity No. 281075 Paws & Claws Animal Rescue Service Annual Report and Accounts For the year ended 31 December 2024 Paws & Claws Animal Rescue Servlce Annual Report and Accounts Contents Report of the Tnjstees Independent Examiners Report to the Trustees Receipts and Pay￿￿nts accounts Balance Sheet Notes to the finanL?al statements Paws & Claws Animal Rescue Service Report To The Trustees for the year ended 3181 December 2024 Principal address Coombe Down London Road Sayers Common West Sussex BN6 9HZ Trustees M Stone J Tidey l Holman V Du-val L Bassett Independent Examiner TaxAdept Accountants NBK House 64 Victoria Road Burgess Hill West Sussex RH15 9LH Approved by order of the board of trustees on 13 June 2025 and signed on its behalf by J Tidey - Trustee Paws & Claws Animal Rescue Service Report To The Trustees for the year ended 3181 December 2024 Charity Number 281075 The trustees present their report wilh the financial ststements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charities preparing the accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive 1 January 2019). OBJECTIVE AND ACTIVITIES Objective and aims The objeclive of the charity IS to prevent the suffering and cwelty to animals. particularly cats and dogs. Significant activities As usual this year had been very busy and most of the time we have had a long waiting lists of cats to come. As well as our domestic homing we placed several cats in outside I rural homes when they proved to be unsuitable for nonnal homing. We also had several pregnant females in which have to be kept for several weeks or months even until they can finally be spayed and homed. Because we take older cats our vets bills were usually very high. Although our policy of rehoming older cats usually to older people has been very successful. We have during the year helped out other charities by taking difficult cats when they did not have the facilities to deal with them. We are partnered with our local Pets at Home store in Burgess Hill. this means we receive donated money from the Christmas and Easter event and can fundraise at the store during the year this helps our funds and with P.R locally We also have the contents of the dumper where pet food is donated. In addition lo this we have a cat food dumper at our local Tesco and Budgens this is very useful for extra food and cat litter. Fund raising has been very successful with stalls at local fetes we also run 2 coffee mofflings a year and our Open Day is always very well supported. Apart from our general fund raising our sponsorship scheme continues to do well as do our investments. Our assisted neutering scheme worked in partnership with our vets helps greatly in reducing the amount of kittens born in our area. FINANCIAL REVIEW Due to the decrease in legacies received and an increase in expenses incurred compared to the prior period. the charity realised a deficit in the financial year of £66,309 for the year (2023 £457.993). STRUCTURE GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document. a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number- 281075 Paws & Claws Animal Rescue Service INDEPENDENT EXAMINERS. Report Charity Number 281075 Independent Examinerfs Report to the Trustees of Paws and Claws Anlmal Rescue Service I report to Ihe charity trustees on my examination of the accounts of Paws and Claws Animal Rescue Service {the trust) for the year ended 31 December 2024. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {the Act). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carying out my examination I have followed all applicable directions given by the Charity Commission under Section 145(5llb) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe thal in any material mattef. 1. Accounting records were not kept in respect of the Trust as reqUI￿d by Section 130 of the Charilies Act or 2. The accounts do not accord wth those records or 3. The accounts do not Comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination I havo no concerns and have come across no other mattefs in ¢(￿nectiOn with the examinations to which attention should be drawn in this rep)rt in order lo enable a proper understanding of the accounts t e reached Fiona Gray MAAT Arr (Fellow Tax Adept A¢countant$ NBK House 64 Vi¢toria Road Burgess Hill West Sussex RH15 9LH 10 June 2025 Paws & Claws Anlmal Rescue Service Receipts and payments accounts For the year ended 31 Decernber 2024 Saction A Recaipts and paymonts 2024 2023 Toth• n•ArnJt£ Toth• n••rn•¢£ Recei ts Membershi Donatsons Tax refund ift aid Animal Donations Cats nsor onsorshi Le acies Buildin Socie 924 23,719 1.214 14.124 10.456 28.505 9,317 74,005 28,423 175,348 9,793 24,887 11.856 565,350 16,473 643.697 in¢xJme I CAF interest l Fla stone Investment Total Recei Pa ments Catte Costs Fosterin Vet Fees Fund Raisin Advertisin Insurances Miscellaneous admirsistrative costs 100,271 732 85,521 9.964 1.873 1,151 3.375 202.887 92.339 1,062 72,487 2.874 1.368 944 3,828 174,952 Events ostin & stallone Sub Total Pro Runnin 38,769 38.769 10,752 10,752 Sub Total Total Payrngnts 241.657 185,704 Net ol Receiptsl(payments) 66.309 457.993 Cash Funds last year end 1,828.915 1.370.922 1,762.606 1,828,915 Cash Funds this year end Paws & Claws Animal Rescue Servlce Balance Sheet For the year ended 31 December 2024 Notes 2024 2023 FIXED ASSETS Tangible assets 551.026 551.026 CURRENT ASSETS Investments Cash at bank 422.329 404.424 874 814 1.279.056 1.212.816 CREDITORS Amounts falling due within one year NET CURRENT ASSETS 10 1 211 579 NET ASSETS 1762 606 1 828915 FUNDS Unrestricted funds 11 1762 606 182891 TOTAL FUNDS 1 762 606 1 828915 The financial slatements were approved by the Board of Tnjstees and authorised for issue on 13 June 2025 and were signed on its behalf by J Tidey Trustee The notes fom part of these financial staternenls Paws & Claws Animal Rescue Service Notes to the Financial Ststement For the year ended 31 Decomber 2024 1.Accounting Policies Basis of preparing the financial statements The financial slalements of the charity. which is a publ￿ benefii entity under FRS 102. have been prepared in accordance with Ihe Charities SORP {FRS 102) "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 IFRS 102) leffective 1 January 20191. Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Finanual ActiVTlies once the charity has enlillement to the funds. it is probable that the income will be received. and the arnount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expendilure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cosl related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets No depre¢iation is charged on freehold propety. Taxatlon The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance V￿th the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restriLted purposes within the objecls of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. Further explanation of the nature and purpose of each fund is induded in the notes. 2. INVESTMENT INCOME 2024 2023 CAF Interest Flagstone Investment 3,005 1,727 3. ACCOUNTANCY FEES 2024 2023 Accountancy and independent examinab.on services 883 Paws & Claws Animal Rescue Service Notes lo the Financial Statement - continued For the year ended 31 December 2024 4. TRUSTEES REMUNERATION AND BENEFrrs The following remuneration was paid to trustees fof Wofk carried out al the rescue centre when there was no other staff available to cover. This was not paid in respects of their role as a trust80. 2024 2023 J Tidey There were rK) trustee expenses or benefits paid for the year ended 31 D￿mb8r 2024 nor for th9 year ended 31 December 2023. 5. EMPLOYEE COSTS AND BENEFITS The following employee cosls, induding payments to trustees. were incurred during the year: 2024 2023 Wages Employers Nl Defined Contribution Pension 65.798 607 758 57,028 630 547 The employers Nl was in relation lo a benefrt in kind for one of the employees living on sile. There were no further expenses or benefits paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. 6. AVERAGE NUMBER OF EMPLOYEES Average number of employees. induding trustees. during the year was.. 612023: 61 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE FROM Donations and legacies Olher trading activities Inveslmenl income Total Income 137.609 9,317 EXPENDITURE Raising fund5 Cattery costs Fostering Vet Fees Other Total Expenditure 11,837 100.271 732 85,521 241 656 NET DEFICIT (66,309} Total lunds brought forward TOTAL FUNDS CARRIED FORWARD 1 762 606 Paws & Claws Animal Rescue Service Notes to the Financial Statement - continued For the year ended 31 December 2024 . TANGIBLE FIXED ASSErs Freehold Property COST Al 1 January 2024 and 31 December 2024 551 026 Net Book Value At 31 December 2024 At 31 December 2023 551 026 9. CURRENT ASSET INVESTMENTS 2024 2023 Flagstone invesknent 42 10. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other 11. MOVEMENTS IN FUNDS Movemgnt in funds At 1.1.24 At 31.12.24 Unrestrlcted funds General fund 1828 914 Net rnovemenl in funds. included in the above are as follows Incoming Resources Resources expended Movement in funds Unrestricted funds General fund 175 241657 309 12. RELATED PAR￿ DISCLOSURES There were no related party transacknons for Ihe year ended 31 December 2024.