Registered Charity No. 800145
Report of the Trustees and Unaudited Financial Statements for the Year Ended 29 February 2024
for RESCUED ANIMALS IN NEED (GREEN ST GREEN)
MMP Accounting Solutions Ltd Unit 34 Basepoint Shearway Business Park Folkestone Kent CT19 4RH
RESCUED ANIMALS IN NEED GREEN ST GREEN CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 29 Februa 2024 Page Report of the Trustees I to 3 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Ststements 7 to 10 Detailed Statement of Financial Activities 11 to 12
RESCUED ANIMALS IN NEED GREEN ST GREEN REPORT OF THE TRUSTEES for the Year Ended 29 Februa 2024 The trustees present their report with the financial statements of the charity for the year ended 29 February 2024. The trustees have adopted the provisions of 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) (effective January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Rescued Animals In Need (RAIN) adopts the following objettives in furtherance of its aims., l. The relief of suffering animals which are in need of care and attention by reason of homelessness, maltreatment, poor circumstances, ill-usage or other similar causes and for the prevention of cruelty to animals. 2. To provide all necessary veterinary treatment including vaccinations and neutering to the above mentioned animals. 3. To assist with veterinary charges and/or keep of anlmals In proven cases of need. RAIN'S activities are repetitive in nature and there has been no change year-on-year in these pursuits. A continuous procession of animals arrive at the charity, either through direct contact with the public or from other welfare organisations, veterinary practices, social services etc. The majority require vaccination and neutering. All are checked and, if necessary, micro-chipped by RAIN. Any further medical treatment is catered for at that time. Where serious illness or injury is reported by the veterinary Inspection a few animals are put to sleep as a last resort at that point, but only if this is considered to be in the best interests of the animal. After their veterinary check etc, the animals are transported to a well-established commercial boarding cattery until prospective new owners can be found. Advertising their availability takes place in the form of promotion at the local vets, our website, on Facebook and also by word of mouth. All are used as routes for attractlng new owners. RAIN asks for a fixed donation from anyone who is homing one of our animals. The aim of this is to ensure as best that is possible that the prospective owners have thought carefully about their future responsibilities. Adopters are given a 12 month free subscription to the charity and encouraged to become members in the longer term. They often then contribute their animal's story to our members magazine which is usually full of successful stories of happy new associations between animal and owner. Volunteers Volunteers contribute at many levels throughout the organisation. Some help with transport. some foster animals; some visit prospective homes and establish suitability for homing. Our members magazine 'RAIN NEWS. is published twice a year to keep in touch with our members and to provide publicity. The magazine is prepared in-house, but goes to a commercial printer due to the high print run required (600 copies). Distribution is conducted by the membership secretary. A website (www.rain.org.uk) is maintained regularly and we also have a 'Facebook' page. These are most Useful routes in referring prospective adopters to information concerning our animals. ACHIEVEMENT AND PERFORMANCE During the current year 43 cats and kittens have been rehomed by the charity. Over and above the re-homing the charity has assisted in the neutering of 107 cats, 65 dogs, I rabbit and 2 guinea pigs from the wider community. Help with veterinary bills has been given for a further 170 animals, excluding neutering. Some animals continue to receive this financial support when circumstances dictate. Pet insurance is strongly recommended to adopters. The majority of our cats find good loving homes without long-term boarding being necessary. The necessity for us to provide a service of helping with veterinary costs is continuing to increase and has become a very important part of the charity's work. Current initiatives include working with a local Council and the RSPCA in visiting traveller sites with the aim of neutering as many stray cats as possible. Page 1
RESCUED ANIMALS IN NEED GREEN ST GREEN REPORT OF THE TRUSTEES for the Year Ended 29 February 2024 FINANCIAL REVIEW Funds are held in several accounts but mainly in CAF Gold and Platinum accounts. No RAIN fund is materially in deficit. It is the policy of the charity that unrestricted funds which have not been designated for specific use should be maintained at a level equivalent to between three and six months. worth of expenditure. The RAIN committee considers that reserve5 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. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document, a deed of trust and constitutes an unincorpoTrted charity. Organisational structure 'Rescued Animals In Need,, first regISted as a charity in 1986, is directed by an executive committee comprising members of long standing. New committee members a cruIted as necessary from volunteers who are known to be dedicated to the objettives of the charity and a known to the trustees. Officers and full committee members are normally eletted at an AGM and appointed as trustees under the terms of the written constitution. The committee is supported by co-opted members without executlve status. The organisation is headed by a chairman, supported by two secretaries (an administrative secretary and a membership secretary), a treasurer, and an animal welfare team. All are honorary positions. Cheques need two approved signatures for clearance. A membership database is maintained by the membership secretary who arranges for the distribution of news and the house magazine to our membership. An administrative secretary minutes details of committee meetings and looks after communications with outside bodies and 'fronts' the organisation when correspondence is required. It is with regret that RAIN can no longer rescue and re-home dogs. These are referred to Battersea at Brands Hatch. This is due to the lack of in-house expertise and facilities to socialise and rehabilitate dogs. We continue to support our 'foster dogs, and assist with neutering and veterinary care in the wider community if required. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 800145 Principal address Mrs L Sharif 29 Park Avenue Orpington Kent BR6 9EQ Trustees Mrs J Riches Ms S Purdy Mrs M Clay Mrs B Bradley (deceased 31.7.23) Mr E Riches Mrs L Sharif Ms S Clay (appointed 3.6.23) Independent Examiner MMP Accounting Solutions Ltd Unit 34 Ba5epoint Shearway Business Park Folkestone Kent cr19 4RH Page 2
RESCUED ANIMALS IN NEED GREEN ST GREEN REPORT OF THE TRUSTEES for the Year Ended 29 Februa 2024 COMMENCEMENT OF ACTIVITIES The charity was established on 1st September 1988 when the Constitution was adopted as the governing document. Approved by order of the board of trustees on by: 20th June 2024 and signed on its behalf Ms S Clay - Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RESCUED ANIMALS IN NEED GREEN ST GREEN Independent examiner's report to the trustees of Rescued Animals In Need (Green St Green) I report to the charity trustees on my examination of the accounts of Rescued Animals In Need (Green St Green) (the Trust) for the year ended 29 February 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 Art 2011 {'the Att.). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) 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 the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters In connettlon wlth the examlnatlon to whlch attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. NDSMay MMP Accounting Solutions Ltd Unit 34 Basepoint Shearway Business Park Folkestone Kent 19 4RH 18 June 2024 Page 4
RESCUED ANIMALS IN NEED GREEN ST GREEN srATEMENT OF FINANCIAL AcfIviTIES for the Year Ended 29 Februa 2024 29.2.24 Unrestricted fund 28.2.23 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 56,737 136,507 Investment income 10,813 3,015 Total 67,550 139,522 EXPENDITURE ON Charitable activities Animal Welfare 144,713 78,458 Other 10,748 10,123 Total 155,461 88,581 Net gains/(losses) on Investments (2,239) NET INCOME/(EXPENDITURE) (90,150) 50,941 RECONCILIATION OF FUNDS Total funds brought forward 854,616 803,675 TOTAL FUNDS CARRIED FORWARD 764,466 854,616 Page 5
RESCUED ANIMALS IN NEED GREEN ST GREEN BALANCE SHEET 29 February 2024 29.2.24 Unrestricted fund 28.2.23 Total funds Notes FIXED ASSETS Social investments 47,649 CURRENT ASSErs Cash at bank 773,041 808,348 CREDITORS Amounts falling due within one year (8,575) (1,381) NET CURRENT ASSETS 764,466 806,967 TOTAL ASSETS LESS CURRENT LIABILITIES 764,466 854,616 NET ASSETS 764,466 854,616 FUNDS Unrestricted funds 764,466 854,616 TOTAL FUNDS 764,466 854,616 The financial statements were approved by the Board of Trustees and authorised for issue on 20th June 2024 and were signed on its behalf by: Ms S Clay - Trustee Mrs J Riches - Trustee Page 6
RESCUED ANIMALS IN NEED GREEN ST GREEN NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 29 Februa 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the 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 (FRS 102) (effective l January 2019),, 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 Flnancial Artivities once the charlty has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 cost related to the category. Where costs cannot be direttly attributed to particular headings they have been allocated to activitles on a basis consistent with the use of resources. Taxation The charity is exempt from tax on its charitable attivities. Fund accountlng Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted Purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. INVESTMENT INCOME 29.2.24 28.2.23 Other fixed asset invest - FII Deposit account interest 1,525 1,490 10,813 10,813 3,015 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 29 February 2024 nor for the year ended 28 February 2023. continued... Page 7
RESCUED ANIMALS IN NEED GREEN sr GREEN NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 29 Februa 2024 TRUSTEES. REMUNERATION AND BENEFITS - continued Trustees. expenses The charity paid a total of £2,329 to 5 trustees (2023 £1,863 to 3 trustees) as reimbursement for expenses incurred whilst performing duties for the charity. These were for postage, website, stationery and travel expenses. COM PARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 136,507 Investment income 3,015 Total 139,522 EXPENDITURE ON Charitable activities Animal Welfare 78,458 Other 10,123 Total 88,581 NET INCOME 50,941 RECONCILIATION OF FUNDS Total funds brought ft)rward 803,675 TOTAL FUNDS CARRIED FORWARD 854,616 TANGIBLE FIXED ASSETS Fixtures and fittings COST At l March 2023 and 29 February 2024 2,682 DEPRECIATION At l March 2023 and 29 February 2024 2,682 NET BOOK VALUE At 29 February 2024 At 28 February 2023 continued... Page 8
RESCUED ANIMALS IN NEED (GREEN sr GREEN) NOTES TO THE FINANCIAL sfATEMENTS - continued for the Year Ended 29 February 2024 SOCIAL INVESTMENTS Other investments MARKEf VALUE At l March 2023 Impaimients Reclassification/transfer 47,649 (2,239) (45,410) At 29 February 2024 NET BOOK VALUE At 29 February 2024 At 28 February 2023 47,649 CREDrroRS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 29.2.24 28.2.23 Trade creditors Other creditors 7,057 1,518 1,381 8,575 1,381 MOVEMENT IN FUNDS Net movement in funds At 29.2.24 At 1.3.23 Unrestricted funds General fund 854,616 (90,150) 764,466 TOTAL FUNDS 854,616 (90,150) 764,466 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 67,550 (155,461) (2,239) (90,150) TOTAL FUNDS 67,550 (155,461) (2,239) (90,150) Comparatives for movement in funds Net movement in funds At 28.2.23 At 1.3.22 Unrestricted funds General fund 803,675 50,941 854,616 TOTAL FUNDS 803,675 50,941 854,616 continued... Page 9
RESCUED ANIMALS IN NEED GREEN sr GREEN NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 29 Februa 2024 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 139,522 (88,581) 50,941 TOTAL FUNDS 139,522 (88,581) 50,941 A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 29.2.24 At 1.3.22 Unrestricted funds General fund 803,675 (39,209) 764,466 TOTAL FUNDS 803,675 (39,209) 764,466 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund 207,072 (244,042) (2,239) (39,209) TOTAL FUNDS 207,072 (244,042) (2,239) (39,209) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 29 February 2024. Page 10
RESCUED ANIMALS IN NEED (GREEN ST GREEN) DETAILED STATEMENT OF FINANCIAL AcrIvrrIES for the Year Ended 29 Februa 2024 29.2.24 28.2.23 INCOME AND ENDOWMENTS Donations and legacies Memberships Donations, Collections & Gifts Cat Homing Legacies 2,815 10,203 3,936 39,783 4,512 7,910 2,303 121,782 56.737 136,507 Investment income Other fixed asset invest - Deposit account interest 1,525 1,490 10,813 10,813 3,015 Total incoming resources 67,550 139,522 EXPENDrnIRE Support costs Finance Bank charges 321 327 Administration costs Advertising Room Hire 5,724 132 6,223 5,856 6,223 Animal welfare Vets fees Travel Cat Boarding Volunteer Expenses Fosterers Expenses 109,889 354 33,375 48,846 140 26,962 1,983 527 1,095 144,713 78,458 Governance costs Licences & Insurance Postage and stationery Sundries Accountancy and legal fees Entertaining and gifts 1,259 1,401 140 1,518 253 965 1,200 28 1,380 4,571 3,573 Total resources expended 155,461 88,581 Net (expenditure)/income before gains and losses (87,911) 50,941 Realised recognised gains and losses Carried forward (87,911) 50,941 This page does not form part of the statutory financial statements Page 11
RESCUED ANIMALS IN NEED (GREEN ST GREEN) DETAILED STATEMENT OF FINANCIAL AcrIvrrIES for the Year Ended 29 Februa 2024 29.2.24 28.2.23 Realised recognised gains and losses Brought forward Realised gains/(losses) on fixed asset investments (87.911) 50,941 (2,239) Net (expenditure)/income (90,150) 50,941 This page does not form part of the statutory financial statements Page 12
NOTES Page 13
RAIN Registered Charity No. 800145