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← Animals In Distress

2025-03-31-accounts

Charity registration number 515886 (England and Wales)

ANIMALS IN DISTRESS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

ANIMALS IN DISTRESS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr D Whittaker

Mrs C Whittaker Miss W Pritchard Mr | Durham Miss E L Redfern

Charity number

515886

Independent examiner

Mr R D Tussie, FCA Tussies Limited 31 Wilmslow Road Cheadle Cheshire UK SK8 1DR

ANIMALS IN DISTRESS

CONTENTS

Page
Trustees’ report 1-2
Independentexaminer's report 3
Statement offinancial activities 4
Balance sheet 5
Statement ofcash flows 6
Notestothefinancialstatements 7-13

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ANIMALS IN DISTRESS

TRUSTEES' REPORT FOR THE YEAR ENDED 37 MARCH 2025

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The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's commissioner, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The objectives and activities of the charity are to provide the care, protection and rehabilitation of sick and abandoned animals in the Greater Manchester area and it's environs.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

Further work has been carried out this year to ensure continued operations within the sanctuaries:

irlam Sanctuary

e Rescue and homing of cats has continued in the year

Littleborough Sanctuary

Over the year there has been increased support form the public and more volunteer hours than ever before.

Financial review

At the end of the reporting period the trustees were confident in the timely receipt of outstanding funds in relation to legacies left to the charity by individuals in their respective wills.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr D Whittaker Mrs C Whittaker Miss W Pritchard Mr | Durham Miss E L Redfern

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ANIMALS IN DISTRESS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The trustees' report was approved by the Board of Trustees. xrs =.C Whittakerylittebr~ Chairperson 21 January 2026

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ANIMALS IN DISTRESS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANIMALS IN DISTRESS ee | report to the trustees on my examination of the financial statements of Animals In Distress (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

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

independent examiner's statement

Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. | confirm that | am qualified to undertake the examination because | am a member of ICAEW, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

| have completed my examination. | confirm that no matters examination giving me cause to believe that in any material respect:

| confirm that no matters have come to my attention in connection with the

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

Mr R D Tussie, FCA

31 Wilmslow Road

Cheadle Cheshire

SK8 1DR UK

Dated: 21 January 2026

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ANIMALS IN DISTRESS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 419,566 184,462
Othertrading activities 4 115,148 122,378
Investments 5 1,758 3,783
Total income 536,472 310,623
Expenditure on:
Raisingfunds 6 648 1,431
Charitable activities 7 668,092 659,925
Total expenditure 668,740 661,356
Netexpenditure and movement infunds (132,268) (350,733)
Reconciliation offunds:
Fund balances at 1 April 2024 959,593 1,310,326
Fundbalancesat31March2025 827,325 959,593

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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ANIMALS IN DISTRESS

BALANCE SHEET

AS AT 31 MARCH 2025

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2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 12 759,816 763,168
Current assets
Cash atbankand inhand 92,462 233,505
Creditors: amounts falling duewithin
oneyear		 13 (24,953) (37,080)
Netcurrentassets 67,509 196,425
Total assets less current liabilities 827,325 959,593
Thefunds ofthe charity
Unrestricted funds 15 827,325 959,593
827,325 959,593

The-financial statements were approved by the trustees on 21 January 2026

oC WwW bie keel Mrs C Whittaker Chairperson

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ANIMALS IN DISTRESS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Cash|flows from|operating|activities| |Cash|absorbed|by|operations|(137,307)|(327,402)| |investing|activities| |Purchase|of tangible|fixed|assets|(5,494)|(8,855)| |Investment|income|received|1,758|3,783| |Net cash|used|in|investing|activities|(3,736)|(5,072)| |Net cash|generated|from|financing|activities|-|-| |Net decrease|in|cash|and|cash|equivalents|(141,043)|(332,474)| |Cash and|cash|equivalents|at|beginning|of year|233,505|565,979| |Cash|and|cash|equivalents|at end|of year|92,462|233,505|

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ANIMALS IN DISTRESS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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1Accounting policies

Charity Information

Animals In Distress is a charity.

The financial statements have been prepared in accordance with the charity's commissioner, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

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

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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

4.3. Charitable funds

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

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

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

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

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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ANIMALS IN DISTRESS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(Continued)

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

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings Nil Fixtures and fittings 15% Computers 15% Motor vehicles 25%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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

Basic financial assets

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

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ANIMALS IN DISTRESS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 a 1Accounting policies (Continued)

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

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

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

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donationsand gifts 69,073 47,876
Legacies
Donated goods and services		 340,643
9,850		 130,341
6,245
419,566 184,462

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ANIMALS IN DISTRESS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from other trading activities

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Fundraising|events|9,592|10,188| |Shop|income|105,556|112,190| |Other trading|activities|115,148|122,378|

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Interest receivable

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||| |---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |1,758|3,783|

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|||| |---|---|---| |Fundraising|and|publicity| |Advertising|

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||| |---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |648|1,431|

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ANIMALS IN DISTRESS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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7
Charitable activities		 7
Charitable activities		 7
Charitable activities		 7
Charitable activities
2025 2024
£ £
Staffcosts 405,937 378,428
Depreciation and impairment 8,846 9,813
Rents, rates&water 24,569 20,976
Light&heat 38,754 50,504
Repairs&maintenance 8,076 16,512
MotorVehicle expenses 20,562 19,772
AccountancyFees 9,203 9,940
Insurance 4,994 7,646
Vetfees 40,487 42,022
Publication costs 49 164
Sundry
Legal &Professionalfees		 2,710
-		 3,973
1,096
Animalfeeds&cleaning 91,902 85,420
Telephone& Internet 5,343 4,773
BankCharges 1,065 921
Repairsmadeto roads at Field ofDreams site 5,595 7,965
668,092 659,925
668,092 659,925
Analysis byfund
Unrestricted funds 668,092
668,092
Fortheyearended 31 March 2024
Unrestricted funds 659,925
659,925
8 Netmovement infunds 2025 2024
£ £
The netmovement infunds is stated after charging/(crediting):
Fees payable forthe independent examination ofthe charity's financial
statements
Depreciation ofowned tangible fixedassets		 -
8,846		 -
9,813
9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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ANIMALS IN DISTRESS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
18 21
Employmentcosts 2025 2024
£ £
Wagesand salaries 374,705 353,118
Social security costs 23,689 18,722
Other pension costs 7,543 6,588
405,937 378,428

There were no employees whose annual remuneration was more than £60,000.

11. Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings		 Fixturesand
fittings		 Computers Motor
vehicles		 Total
£ £ £ £ £
Cost
At 1 April 2024 716,051 82,169 65,170 77,580 940,970
Additions - 5,494 - - 5,494
At 31 March 2025 716,051 87,663 65,170 77,580 946,464
Depreciation and impairment
At 1 April 2024 - 52,930 56,841 68,031 177,802
Depreciation charged in the year - 5,210 1,249 2,387 8,846
At 31 March 2025 - 58,140 58,090 70,418 186,648
Carrying amount
At 31 March 2025 716,051 29,523 7,080 7,162 759,816
At 31March2024 716,052 29,239 8,328 9,549 763,168

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ANIMALS IN DISTRESS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Creditors: amounts falling due within one year

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Other taxation|and|social|security|20,173|14,599| |Accruals|and|deferred|income|4,780|22,481| |24,953|37,080| |14|Retirement|benefit|schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or loss|in|respect|of defined|contribution|schemes|7,543|6,588|

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The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

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|||||||||| |---|---|---|---|---|---|---|---|---| |At|1|April|Incoming|Resources|At|31|March| |2024|resources|expended|2025| |£|£|£|£| |General funds|959,593|536,472|(668,740)|827,325| |Previous|year:|At|1|April|Incoming|Resources|At31|March| |2023|resources|expended|2024| |£|£|£|£| |General|funds|1,310,326|310,623|(661,356)|959,593|

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16 Events after the reporting date

On the 31st of December 2025 a fire occurred at one of the charities freehold properties, the fire it believed to be caused by a fault in the electrical consumer unit. A claim is ongoing with the insurers as of the signing date of the accounts and an estimate can not currently be made on the recoverability of costs related to the fire itself.

17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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