Prevent Unwanted Pets Charity number 702569 Annual Report and Financial Statements for the year ended 31 March 2025 gmcas Greater Merseyslde Communlty Accountancy Service Prevent Unwanted Pets Annual Report and Financial Statements for the year ended 31 March 2025 Contents Page Trustees, report Examrner's report Receipts and payments account Statement of assets and liabilities Notes to the accounts Prepared by the Greater Merseyside Community Accountancy Service Prevent Unwanted Pets Trustees. report The Truslees during the year bvere- Name Alison Guest Susan Taylor Elain Jones Position Treasurer Dates Main address 14 Friars Close Tyldesley Manchester M29 8QB Bankers Lloyds TSB Bank plc, 53 King Street, Manchester, M60 2ES (Lancashire West Branch) Bardays Bank plc, 136 Lord Street, Fleetwood, FY7 6LH (Fleetwood Branch) The Midcounties Co-operative. Co-operative House. Warwick Technology Park. Gallows Hill, Warwick. CV34 6DA (Lancashire West Savings) HSBC, 22 Central Avenue, West Bridgford, Nottingham, NG2 5GR (Nottingham Branch) The Co-operative Bank PO Box 250 Skelrnersdale WN8 6WT (VAT Account) Governing document The Charity operates under the rules of its trust deed dated 4th January 1990. Overall management of the charity is the responsibility of the trustees who are selected and co-opted under the terms of the trust deed. Branch managers and exssting trustees eithèr agree or disagree Dn a person usually nominated and known by people already involved in the charity. Objects of the organisatlon The principle objects of the charity are to relieve Ihe unnecessary suffering of unwanted animals by en¢ouraging people to have their animals neutered. PUP will assist people on low income with the cost of this procedure, thus eliminating the birth of unwanted animals. Some branches also rescue and re-home animals where required. Independent examiner on behalf of: Greater Merseyside Communlty Accountancy Service Beacon Building Gollege Street St Helens WA10 1TF Prevent Unwanted Pets Trustees. report continued Review of progress and achievements Summary of the main achievements dunng the period During this financsal period PUP was responsible for neutering over 630 animals hence eliminating Ihe birth of unwanted litters. Neutering numbers have increased by -530/. from 2023-2024 (itself 680/0 increase on 2022-2023) despite the continued and constant increase in veterinary costs. Thè number of volunteers rèmains low, it is a constant struggle to recruit and retain people to help - the recruitment of volu.nteers seems to have gone back at least 10 years. Fund raising events are still held but this continues to prove to be difficult as all charities and organisations are doing Ihe same and pub14c.free cash. remains limited. Our funding remains heavily reliant on donations from organtsations and members of the public, the Lancashire West and Fleetwood branches have had some success with grant applications this year mainly for funding for our neutering activity. PUP would like to acknowledge the support of the following organssations: Pine Ridge Animal Sanctuary for continued support of the all branches. For support of the Lancashire West Branch JA&F Smith Animal Charity via the Bolton Guild of Help Animals Friends Insurance The Animal Defence Trust The Persula Foundation Pets Foundation (Pets at Home) Lily's kitchen (food donation) For support of the Fleetwood Branch Jean Sainsburys Animal Wekfare Trust Maryorie Coote Trust All branches of PUP continue to bè under pressure wilh the number of requests to lake animals into our c8re. It is the nom for the number of requests to outweigh the number of people looking to adopt. As a consequence PUP has had to tum away many requests for help due to fosterer and financial constraints. Reserves Policy The charity has no specific policy with regards to the level of reserrfos. however the Lancashire West Branch does hold some, reserves in a savings account with The Midcovnties Co-operattve and wilh the cO￿peratIve Bank. Risk Analysis Once again the ma5or concern is the continued supply of income, especially in the current economic climate. However since PUP started in 1986 the income has always come in. It is the charities intention to continue working on grant applications along with the more tradilional methods to raise funds. Prevent Unwanted Pets Independent examinevs report on the accounts of Prevent Unwanted Pets for the year ended 31 March 2025 I report on the accounts of the charity set out on pages 5 to 7 Respectivè rèsponsibilities of the Management Committee and the examiner The charity's trustees are responsible for the preparation of the accounts. The charitys 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. It is my responsibility to,. Qexamsne the accounts under Section 145 of the 2011 Act, ljto follow the procedures laid down in the general Directions given by the Charity Commtssion under section 145(5){b) of the 2011 Acl; and E]to state whether particular matters have come to my attention. Basis of Independent examiner's report My examination was carried out in accordanc￿ with the general Directions given by the Charity Commissioners. An examination includes a review of the aGcounting records kept by the charily and a comparison of th8 accounts presented with those records. It also includes consideration of any unusual Items or disclosures in Ihe accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'tnJe and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: 1) whiGh gives me reasonable Gause to believe that in any material respect the requirements: [] to keep accounting records in accordance with sedion 130 of the 2011 Act; and EJ to prepare accounts which accord wtth the accounting records and to com ply with the accounting requirements of the 2011 Act have not been met. or 2) to which. Fn my opinion, attention should b8 drawn in order to ersable a proper understanding of the accounts to be reached. Jane Williams MA4T Greater Merseysidé Community Accountancy Service Beacon Building College Street St Helens WA10 1TF )0 toto chor￿￿¢￿¢5)￿￿O1Jl ooc t7J 0> i¥J- crj LfJLn Lll ¢D O O 'InYOLYJ É7Jrry ooc ￿c> MLry￿ o oa) (o (rj ¢4 kO(Q c e (£OOa(J>LLiriUZttO IL>£ua(n¢fLIJL> f4J f*) (Y) OO Thl Ul ￿(￿e Lr}D[￿ (u o u¢Jt) Prevent Unwanted Pets Notes to the accounts for the year ended 31 March 2025 Accounting Policies Basis of accounting The Trustees have taken advantage of section 144 (2) of the Charities Act 2011 and have prepared the accounts on a receipts and payrnenls basis. Taxatlon As a registered charity the organisation benefits from rates relief and is generally exempt trom income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates. Fund a¢¢ountlng Funds held by the charity are either: Unrestricted general funds These are funds which Can be used in a¢cordance with the charitable objects at the discretion of the trustees. Restrlcted funds These are funds that can only be used for particular restricted purposes within the objects of the Gharity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds These are funds set aside by the truslees out of unrestricted general funds for spÈcific future purposes or projects. Further explanation of the nature and purpose of each fund is included Trn the notes to the accounts. 2 Trustee remuneration and Èxpènses No trustees received any remuneration or expenses during the accounting period.