RAIN Registered Charity No. 800145 (England and Walr81 RESCUED ANIMALS IN NEED (GREEN ST. GREEN) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr5 S R Purdy Mrs L Sharif Mr E H J Riches Mrs J Riches Mrs M Clay Miss S E Clay Charity registratlon England and Wales 800145 Prlnclpal address 29 ParkAvenue Orpinglon Kent BR6 9EQ Independent examlner Galloway3 Accounling (Bexhil) Llmlted 23 St Leonards Road Bexhill on Sea East Sussex TN40 1HH
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) CONTENTS Page Trustees, report Independent examine& report Statement of financial artivities Balance sheet Notes to the financial ststements 7-12
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) TRUSTEES. REPORT FOR THE YEAR ENDED 28 FEBRUARY 2026 The trustees present their annual report and financial statements for the year ended 28 February 2026. The financial statements have been prepared in accordance wrth the accounting policies sel out in note 1 to the finan81 statements and comply with the charity's goveming document, the Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP 'Accounting and Reporling by Charities.. Statement of Recommended Practice applicable to tharities preparing their accounts in accordance vAth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021". Oblectlves and actlvltles Rescued Animals In Need (RAIN) adopt5 the following objeclives in furtherance of its aims.. The relief of suffering animals which are in need of care and attention by reason of homelessnes5, maltreatment, poor circumstances, ill-usage or other similar causes and for the prevenlion of cruelty to animals. To provide all necessary veterinary treatment including vaccinations and neutering to the above mentioned animals. To as515t with veterinary charges in proven cases of need. RAIN'S activities are repetitive in nature and Ihere ha5 been no change year-on-year in these pursults. A continuous procession of animals arrive at the charity, either through direct contact with the public or from other welfare organi5ations, veterinary practices. social SeiCe& etc. The majonty require vaccination and neutering. All are checked and, if necessary, micro<hipped by RAIN. Any further medical treatment is catered for at that time. Vvhere serious illness or injury 15 reported by the velerinary inspection a few animals are put to sleep as a last resort at that polnt. but only if thig is considered to be in the best interests of the animal. AII RAIN payments are made by invoice through the vaTrous veterinary practices after they seek our approval. We rely on them for advice over the circumstances of the owner seeking help. After their veterinary check etc. the animals are transported to a well*stablished commerryal boarding cattery unttl prospectrve new owners can be found. Advertising their av8ilabilty takes place In the fom of promotion at the local vets. our website, on Facebook and also by word of mouth. All are used as routes for attracting new owners. RAIN asks for a fixed donation Irom anyone who is homing one of our animals. This deters a Casual approach to the adoption PrO$S and helps to defray expenses. Adopters are given a 12 month free subscription to the charity and encouraged to become members in the longer temi. They often then contn'bute their animal's story to our members, magazine which is usually lull of successfijl stories of happy new as50clations betsveen animal and owner. Volunteer& Volunteers contribute al many levels throughout the organisation. Some help with transport,. some foster animals., some visit prospective homes and establSsh suftabllity for homing. Our members, magazine 'RAIN NEWS, is published on average twice a year to keep in touch wth our members and to provide publicty- The magazine is prepared in-house, but goes lo a commercial printer due to the high print run required (600 copies). Distribution is conducted by the membership secretary. A website {w4wN.rain.org.uk) is maintained regularly and we also have a 'Facebook' page. These are most useful routes in referring prospective adopters to infomiatlon concerning our animals. Public benefit The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charrty should undertake. Page 1
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Achievemenls and perfomanco Significant activities and achievements 8gainst objectives During Eh8 cuffent year. 80 cats and 66 kittens have been home by the ch817ty. Over 8nd above re-homing the charity has assisted in the neutering of 415 cats, 140 (Jogs 8nd 2 rabbits from the wider community. hlelp with veterinary costs has been given for a further animals. Some anim81s continue to receive Ihis financial support when circumstanc8s dictete. Pet insurance is strongly recommended to adopte. The majority of our cats find good loving homes without long-tem boarding being necessary. The necessity for us to provide a seThice of helping th veterin8ry Costs is continuing to increase has become a very important part of th8 charitys woth. Cuffent inits'8tives include wolking with a loGal Gouncil and th& RSPCA in visiting traveller sites with the aim ofneut8ring as many stray cats as possible. Flnanclal review Fund5 are held in several accounls but rnainly in CAF Gold and Platinum accounts. No RAIN fvnd Is materlally In deficit. Total Income received in the year amounted 10 £97,098 (2025.. £64,374), and total expenditure of £191,694 (2025- £201.7751. This resulted in a net deficit for the year of £94,596 {2025= £137,4011- Reserves policy It is the policy of the charity that vnrestricted fvnds whrth have not been designated for a speafic use should be maintained at a level equivalent to behveen three and srx month's expenditure. The trustees consider that reserves at this level will ensu that, in the event of a significant drop in fvnding. they will be able to continue the tharity'5 current activities while consideration is given to ways in which additional funds may be raised. This18vel of reserves has been maintained Ihroughout the year. Free reseries at the year end amounted to £532,46912025.' £627,065) Structure. governance and managemerrt The charity is ¢onliolled by its goveming document, a de8d of trust. and constitutes an unincotporaled charty. The tharity was established on 1 st September 1988 when the Constr(ution was adopted as the governing document. The trustees who seNed during Ihe year and up to the date of signalure of the finandal statements were- Mrs S R Purdy Mrs L Sharif Mr E H J Riches Mrs J Riches Mrs M Clay Miss S E Clay Recruitment and appointment oltrustees The Trust is administered by the trustees, including the daY-ldaY operations. New trustees are chosen by existing trustees. Trustees are appointed by resolution of the truslees passed at a special meets'ng as detailed in the trust deed, and there shall be at least three trustees. 'Rescued Animals In Need,, first regIsted as a charity in 1986, is dlrected by an executive committee comprlslng members of long standing. Officers and full Committee members are normally elected at an AGM and appointed as trustees under the terms of the written constitution. The organisation is headed by a chairperson, 5UPPOrted by secretaTies lan administrative secretary and a membership secretsry}, a treasurer, and an animal welfare team. All are honorary positions. Cheques need approved signatures for clearance. Page 2
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2026 A membershlp datsbase is maintalned by the membership Secretary who arranges for the distribution of news and Ihe house magazine lo our membership. An adminlstrative secretary minkrtes details ol committee meetings and looks afler communications with outside bodies and 'fronts' the organisation when correspondence is required. )ilst RAIN no longer rescues and r8-homes dogs, we rxjntinue to support our Yosler dog5, and assist with neutering and veterinary care in the wder community when required. The trustees, report was approved by the Board of Trustees. Mrs M Clay Trustee Page 3
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 trustees on my examinatson of the financial statsmants of Rescued Animals in Need (Green St. Greenl (the tharity) for the year ended 28 February 2026. Responslblllties and basly of report As the trustees of the tharity you are responsible for the preparalion of the financial statements in accordance with the requirements of the Charities Act 2011. report in respect of my examination of the chaiity's financial statements carried out under section 145 of the Charities Act 2011. In Carying out my examination I have followed the Di¢0n$ given by the Charity Commission under sectson 145{51{b) of the Charities Act 2011. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared Ihe financial statements in accordance with the Televant version of Ihe Statement of Recommended Practice applicable to charities preparing their financial ststemenls in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations but has now been withdrawn. l understsnd thal this has been done in order for the flnancial statements to provide a true and fair view in accordance wilh UK Generally Accepted Accounting Praclice. I have completed my examination. I confiTm that no matters have come lo my attention in connection with the examinalion giving me cause to believe that in any material respecL' accounting records were not kept in respect of the charty as required by sedion 130 of the Charities Act 2011. the financial stalements do not accord with those records- or the financial statements do not comply with the applicable requirements con¢eming the form and content of financial slalementS 58t out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the financial ststements give a true and fair view. which is not a matter considered as part of an independent exarnination. I have no concems and have come acros5 no other matters in connection the examination to which attention should be drawn in Ihis report in order to enable a proper understanding of the financial slalements to be reached. Alastair T0er FMAAT BFP ACA DChA Galloways Accounting (Bexhill) Limited 23 St Leonards Road Bexhill on Sea East Sussex TN40 1HH Dale. l.1..rf. .2ry. Page 4
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY2026 Unrestrlcted fund$ 2026 Unrestrlcted funds 2025 Noto8 Income from: Donations and legaeS Charitable activities Investments 68,540 15.449 13.109 35,690 7,921 20,763 Total Income 97.098 64.374 Expendlture on: Charitable actNities 191,694 201,775 Totsl expendlture 191.694 201,775 Net expendltur• and movemgnt in funds {94.596) (137.4011 Reconclllation of funds: Fund balances at 1 March 2025 627,065 764.466 Fund balances at 28 February 2026 532.469 627,065 The statement of financial aclivities includes all gains and losses recognised in the year. All income and expenditu derive from ¢ontinulng activrtie5. Page 5
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) BALANCE SHEET ASAT 28 FEBRUARY2026 2026 2025 Notfrs Current assetg Cash at bank and in hand 542,227 634.740 Creditors: amounts falllng due wlthln one year 12 (9,7581 (7,675) Net current a88ets 532.469 627,065 The funds of the charlty Unrestricted funds 13 532,469 627.065 532,469 627,065 The financial statements were approved by the trustees on .. . Mrs M Clay TTU$tee Page 6
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS FQR THE YEAR ENDED 28 FEBRUARY2026 Accountlng policies Charity Infomiatlon Rescued Animals in Need (Green St. Green) is an unincorporated charity. The prinaple address is 29 Park Avenue, Orpington, Kent, BR6 9EQ. 1.1 Accountlng Convention The finanaal slatements have been prepared in accordance wrth the charity's governing document, the Charities Act 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Ihe Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 1021" The charity is a Public Benefrt Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charitle5 nol to prepare a statement of cash flows. The financial statemen15 have departed from the Charities IAccouTrts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statewnent of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice whlth is refeed to in the Regulations but lCh ha5 since been withdrawn. Th8 financial statements are prepared in st8Tling, which is the funclional cuffency of the charty. Monetary amounts in these financial statements are rounded lo the nearest £. The financial ststements have been prepared under the hlstorical cost convention, modified to include the revaluation ol freehold properties and to include investment properties and certain financral instruments al fair value. The Prbncipal accounting policies adopted a set out below. 1.2 Golng ¢oncem 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 concem basis of accounting in Preparing the financial ststements. 1.3 Charltable funds Unrestricted funds a available for use at the discretton of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific condrtions by donors or grantors as to how Ihey may be used. The purposes and uses of the restricted funds are set OLrt in the notes to the financial statements. 1A Income All income is recognised when the tharity is legalty entitled to it after any perfomiance condiuons have been mec the amounts can be measured reliably. and it is probable that income will be received. continued... Page 7
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Accountlng pollcleg Icontlnued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic beneffit to a third party, il is probable that a transfer of economic benefit5 will be required in settlement, and the amount of the obligation can be measured reliably. Expendf(ure is dasstfied by aclivty. The costs of each activity are made up of the lotal of direct costs and shared costs. including support costs involved in undertaking each activity- Direct costs attributable lo a single activty are allocated diredly to that activty. Shared costs which contribute to more than one aclivity and SUPPOrt costs which are not attributable to a single actlvty are apportioned between those activities on o basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreatIon charge5 are allocatecl on the potion of the asset's use. 1.8 Cash and cash equlvalents Cash and cash equlvalents include cash in hand. deposils held at call whh banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown thin borrowings in current liabilities. Basic financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price induding Iransaction costs and are subsequently carried at arnortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where Ihe transa¢Uon is measured at the present value of the future receipts discounted at a market rate of interest. Flnancial assels dassified as receivable within one year are not amorts'sed. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initialty recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value of the fijture payments discounted at a market rate of interest. Financial liabililies classtfied as payable within one year aTe not amorti5ed. Debt instruments are subsequenly carrled at amortised cost, using the effective inlerest rate method. Trade creditors are obligations to pay for good5 or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as currenl liabilities if paymenl is due within one year or less. If not, they are psented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective Interest methtsy. Derecognition ol Ilnancial liabilities Financial liabllttles a derecognised when the charit$ contractual obligations expire or are discharged or cancelled. Critical accountlng estimates and Judgemenls In the application of the charity's accounting policies, Ihe Iru5tees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities thal 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 drffer from these estimates. The estimates and undertying 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 pertod of Ihe Tevision and fulure periods where the revision affects both current and future periods. continued... Page 8
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Income from donations and legacie$ Unrestrfcted funds 2026 Unrestrfcted funds 2025 Donation5 and gifts Legacies Membership fees 8.510 57,500 2.530 7,186 25.970 2.534 68.540 ,690 Incorne from charitable activities Unrestrl¢tsd Unrostrlcled funds funds 2026 2025 Anlmal welfare Cal homing 15,449 7,921 Incomo from investments Unrestrlcted Unrestricted funds funds 2026 2026 Interest recelvable 13,109 20.763 continued... Page 9
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2026 Expenditure on charltable actlvltlos Anirn•l welfare 2026 Animal welfare 2025 Dlrect costs Vel fee5 Cat boarding Fosters expenses 138,095 36,500 5,497 151,104 33,010 4,785 180,092 188,899 Share of support and governance costs (se• note 71 Support Govemance 11.202 1.674 1,758 191,694 201.775 Analysis by fund Unrestricted funds- general 191.694 201,775 Support costs allocated to actlvltles 2026 2025 Licences and insurance Volunteer expenses Postage and stationery Advertising Sundries Bank charges Rain News Governance costs 2.275 690 1,275 4,041 439 289 835 1.758 1.277 810 2.051 4.353 1,850 1,674 11,602 12,876 Anatysed between: Animal welfare 11,602 12.876 Net movemenl in funds 2026 2025 The net movement in funds is stated after thargingllcreditingl.. Fees payable for the independent exanmnation of Ihe charty's financial $tstements 1.758 1,674 continued... Page 10
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EhlDED 28 FEBRUARY2026 Trustees None of the Irustees lor any persons connected wth them) received any remuneration or benefits from the charity during the year. 10 Employees The average monthly number of employees during the year was- 2026 Number 2025 Number Tolal There were no ernployees whose annual remuneration was more than £60,000. 11 Taxation The charity is exempt from taxation on Rs actiwties because all its income is applied for charltable purposes. 12 Credltors: amounts falllng due wlthln one year 2026 2025 Trade creditors Accruals and defeed income 8.000 1.758 1.675 9,758 7.675 13 Unrestrlcted funds The unrestricted of the charity comprise the unexpended balances of donations and granls which are not subjed to speclfic conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unrestricted fvnds by the trustees for specific purposes. At 1 March 2025 Incoming resources Resources At28 expended February 2026 General fiJnds 627.065 97.098 (191,694) 532,469 Prevlous year: Al 1 March 2024 Incoming resourc98 Resources At28 expendedFebrnary 2025 General funds 764,466 64,374 1201.775) 627.065 14 Related party transactions continued... Page 11
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 14 Related party transactions {Contlnued) The charity paid a total of £1.419 10 4 Injstees (2025.. £1.626 to 4 trustees) as reimbursements for expenses inujffed whilst perfomiing duties for the charity. These were for postage, websrte, stationery and travel expenses. Page 12
RAIN Registered Charity No. 800145
RAIN Registered Charity No. 800145 (England and Walr81 RESCUED ANIMALS IN NEED (GREEN ST. GREEN) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr5 S R Purdy Mrs L Sharif Mr E H J Riches Mrs J Riches Mrs M Clay Miss S E Clay Charity registratlon England and Wales 800145 Prlnclpal address 29 ParkAvenue Orpinglon Kent BR6 9EQ Independent examlner Galloway3 Accounling (Bexhil) Llmlted 23 St Leonards Road Bexhill on Sea East Sussex TN40 1HH
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) CONTENTS Page Trustees, report Independent examine& report Statement of financial artivities Balance sheet Notes to the financial ststements 7-12
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) TRUSTEES. REPORT FOR THE YEAR ENDED 28 FEBRUARY 2026 The trustees present their annual report and financial statements for the year ended 28 February 2026. The financial statements have been prepared in accordance wrth the accounting policies sel out in note 1 to the finan81 statements and comply with the charity's goveming document, the Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP 'Accounting and Reporling by Charities.. Statement of Recommended Practice applicable to tharities preparing their accounts in accordance vAth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021". Oblectlves and actlvltles Rescued Animals In Need (RAIN) adopt5 the following objeclives in furtherance of its aims.. The relief of suffering animals which are in need of care and attention by reason of homelessnes5, maltreatment, poor circumstances, ill-usage or other similar causes and for the prevenlion of cruelty to animals. To provide all necessary veterinary treatment including vaccinations and neutering to the above mentioned animals. To as515t with veterinary charges in proven cases of need. RAIN'S activities are repetitive in nature and Ihere ha5 been no change year-on-year in these pursults. A continuous procession of animals arrive at the charity, either through direct contact with the public or from other welfare organi5ations, veterinary practices. social SeiCe& etc. The majonty require vaccination and neutering. All are checked and, if necessary, micro<hipped by RAIN. Any further medical treatment is catered for at that time. Vvhere serious illness or injury 15 reported by the velerinary inspection a few animals are put to sleep as a last resort at that polnt. but only if thig is considered to be in the best interests of the animal. AII RAIN payments are made by invoice through the vaTrous veterinary practices after they seek our approval. We rely on them for advice over the circumstances of the owner seeking help. After their veterinary check etc. the animals are transported to a well*stablished commerryal boarding cattery unttl prospectrve new owners can be found. Advertising their av8ilabilty takes place In the fom of promotion at the local vets. our website, on Facebook and also by word of mouth. All are used as routes for attracting new owners. RAIN asks for a fixed donation Irom anyone who is homing one of our animals. This deters a Casual approach to the adoption PrO$S and helps to defray expenses. Adopters are given a 12 month free subscription to the charity and encouraged to become members in the longer temi. They often then contn'bute their animal's story to our members, magazine which is usually lull of successfijl stories of happy new as50clations betsveen animal and owner. Volunteer& Volunteers contribute al many levels throughout the organisation. Some help with transport,. some foster animals., some visit prospective homes and establSsh suftabllity for homing. Our members, magazine 'RAIN NEWS, is published on average twice a year to keep in touch wth our members and to provide publicty- The magazine is prepared in-house, but goes lo a commercial printer due to the high print run required (600 copies). Distribution is conducted by the membership secretary. A website {w4wN.rain.org.uk) is maintained regularly and we also have a 'Facebook' page. These are most useful routes in referring prospective adopters to infomiatlon concerning our animals. Public benefit The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charrty should undertake. Page 1
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Achievemenls and perfomanco Significant activities and achievements 8gainst objectives During Eh8 cuffent year. 80 cats and 66 kittens have been home by the ch817ty. Over 8nd above re-homing the charity has assisted in the neutering of 415 cats, 140 (Jogs 8nd 2 rabbits from the wider community. hlelp with veterinary costs has been given for a further animals. Some anim81s continue to receive Ihis financial support when circumstanc8s dictete. Pet insurance is strongly recommended to adopte. The majority of our cats find good loving homes without long-tem boarding being necessary. The necessity for us to provide a seThice of helping th veterin8ry Costs is continuing to increase has become a very important part of th8 charitys woth. Cuffent inits'8tives include wolking with a loGal Gouncil and th& RSPCA in visiting traveller sites with the aim ofneut8ring as many stray cats as possible. Flnanclal review Fund5 are held in several accounls but rnainly in CAF Gold and Platinum accounts. No RAIN fvnd Is materlally In deficit. Total Income received in the year amounted 10 £97,098 (2025.. £64,374), and total expenditure of £191,694 (2025- £201.7751. This resulted in a net deficit for the year of £94,596 {2025= £137,4011- Reserves policy It is the policy of the charity that vnrestricted fvnds whrth have not been designated for a speafic use should be maintained at a level equivalent to behveen three and srx month's expenditure. The trustees consider that reserves at this level will ensu that, in the event of a significant drop in fvnding. they will be able to continue the tharity'5 current activities while consideration is given to ways in which additional funds may be raised. This18vel of reserves has been maintained Ihroughout the year. Free reseries at the year end amounted to £532,46912025.' £627,065) Structure. governance and managemerrt The charity is ¢onliolled by its goveming document, a de8d of trust. and constitutes an unincotporaled charty. The tharity was established on 1 st September 1988 when the Constr(ution was adopted as the governing document. The trustees who seNed during Ihe year and up to the date of signalure of the finandal statements were- Mrs S R Purdy Mrs L Sharif Mr E H J Riches Mrs J Riches Mrs M Clay Miss S E Clay Recruitment and appointment oltrustees The Trust is administered by the trustees, including the daY-ldaY operations. New trustees are chosen by existing trustees. Trustees are appointed by resolution of the truslees passed at a special meets'ng as detailed in the trust deed, and there shall be at least three trustees. 'Rescued Animals In Need,, first regIsted as a charity in 1986, is dlrected by an executive committee comprlslng members of long standing. Officers and full Committee members are normally elected at an AGM and appointed as trustees under the terms of the written constitution. The organisation is headed by a chairperson, 5UPPOrted by secretaTies lan administrative secretary and a membership secretsry}, a treasurer, and an animal welfare team. All are honorary positions. Cheques need approved signatures for clearance. Page 2
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2026 A membershlp datsbase is maintalned by the membership Secretary who arranges for the distribution of news and Ihe house magazine lo our membership. An adminlstrative secretary minkrtes details ol committee meetings and looks afler communications with outside bodies and 'fronts' the organisation when correspondence is required. )ilst RAIN no longer rescues and r8-homes dogs, we rxjntinue to support our Yosler dog5, and assist with neutering and veterinary care in the wder community when required. The trustees, report was approved by the Board of Trustees. Mrs M Clay Trustee Page 3
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 trustees on my examinatson of the financial statsmants of Rescued Animals in Need (Green St. Greenl (the tharity) for the year ended 28 February 2026. Responslblllties and basly of report As the trustees of the tharity you are responsible for the preparalion of the financial statements in accordance with the requirements of the Charities Act 2011. report in respect of my examination of the chaiity's financial statements carried out under section 145 of the Charities Act 2011. In Carying out my examination I have followed the Di¢0n$ given by the Charity Commission under sectson 145{51{b) of the Charities Act 2011. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared Ihe financial statements in accordance with the Televant version of Ihe Statement of Recommended Practice applicable to charities preparing their financial ststemenls in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 in preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations but has now been withdrawn. l understsnd thal this has been done in order for the flnancial statements to provide a true and fair view in accordance wilh UK Generally Accepted Accounting Praclice. I have completed my examination. I confiTm that no matters have come lo my attention in connection with the examinalion giving me cause to believe that in any material respecL' accounting records were not kept in respect of the charty as required by sedion 130 of the Charities Act 2011. the financial stalements do not accord with those records- or the financial statements do not comply with the applicable requirements con¢eming the form and content of financial slalementS 58t out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the financial ststements give a true and fair view. which is not a matter considered as part of an independent exarnination. I have no concems and have come acros5 no other matters in connection the examination to which attention should be drawn in Ihis report in order to enable a proper understanding of the financial slalements to be reached. Alastair T0er FMAAT BFP ACA DChA Galloways Accounting (Bexhill) Limited 23 St Leonards Road Bexhill on Sea East Sussex TN40 1HH Dale. l.1..rf. .2ry. Page 4
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY2026 Unrestrlcted fund$ 2026 Unrestrlcted funds 2025 Noto8 Income from: Donations and legaeS Charitable activities Investments 68,540 15.449 13.109 35,690 7,921 20,763 Total Income 97.098 64.374 Expendlture on: Charitable actNities 191,694 201,775 Totsl expendlture 191.694 201,775 Net expendltur• and movemgnt in funds {94.596) (137.4011 Reconclllation of funds: Fund balances at 1 March 2025 627,065 764.466 Fund balances at 28 February 2026 532.469 627,065 The statement of financial aclivities includes all gains and losses recognised in the year. All income and expenditu derive from ¢ontinulng activrtie5. Page 5
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) BALANCE SHEET ASAT 28 FEBRUARY2026 2026 2025 Notfrs Current assetg Cash at bank and in hand 542,227 634.740 Creditors: amounts falllng due wlthln one year 12 (9,7581 (7,675) Net current a88ets 532.469 627,065 The funds of the charlty Unrestricted funds 13 532,469 627.065 532,469 627,065 The financial statements were approved by the trustees on .. . Mrs M Clay TTU$tee Page 6
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS FQR THE YEAR ENDED 28 FEBRUARY2026 Accountlng policies Charity Infomiatlon Rescued Animals in Need (Green St. Green) is an unincorporated charity. The prinaple address is 29 Park Avenue, Orpington, Kent, BR6 9EQ. 1.1 Accountlng Convention The finanaal slatements have been prepared in accordance wrth the charity's governing document, the Charities Act 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Ihe Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland (FRS 1021" The charity is a Public Benefrt Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charitle5 nol to prepare a statement of cash flows. The financial statemen15 have departed from the Charities IAccouTrts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statewnent of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice whlth is refeed to in the Regulations but lCh ha5 since been withdrawn. Th8 financial statements are prepared in st8Tling, which is the funclional cuffency of the charty. Monetary amounts in these financial statements are rounded lo the nearest £. The financial ststements have been prepared under the hlstorical cost convention, modified to include the revaluation ol freehold properties and to include investment properties and certain financral instruments al fair value. The Prbncipal accounting policies adopted a set out below. 1.2 Golng ¢oncem 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 concem basis of accounting in Preparing the financial ststements. 1.3 Charltable funds Unrestricted funds a available for use at the discretton of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific condrtions by donors or grantors as to how Ihey may be used. The purposes and uses of the restricted funds are set OLrt in the notes to the financial statements. 1A Income All income is recognised when the tharity is legalty entitled to it after any perfomiance condiuons have been mec the amounts can be measured reliably. and it is probable that income will be received. continued... Page 7
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Accountlng pollcleg Icontlnued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic beneffit to a third party, il is probable that a transfer of economic benefit5 will be required in settlement, and the amount of the obligation can be measured reliably. Expendf(ure is dasstfied by aclivty. The costs of each activity are made up of the lotal of direct costs and shared costs. including support costs involved in undertaking each activity- Direct costs attributable lo a single activty are allocated diredly to that activty. Shared costs which contribute to more than one aclivity and SUPPOrt costs which are not attributable to a single actlvty are apportioned between those activities on o basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreatIon charge5 are allocatecl on the potion of the asset's use. 1.8 Cash and cash equlvalents Cash and cash equlvalents include cash in hand. deposils held at call whh banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown thin borrowings in current liabilities. Basic financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price induding Iransaction costs and are subsequently carried at arnortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where Ihe transa¢Uon is measured at the present value of the future receipts discounted at a market rate of interest. Flnancial assels dassified as receivable within one year are not amorts'sed. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initialty recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured al the present value of the fijture payments discounted at a market rate of interest. Financial liabililies classtfied as payable within one year aTe not amorti5ed. Debt instruments are subsequenly carrled at amortised cost, using the effective inlerest rate method. Trade creditors are obligations to pay for good5 or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as currenl liabilities if paymenl is due within one year or less. If not, they are psented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective Interest methtsy. Derecognition ol Ilnancial liabilities Financial liabllttles a derecognised when the charit$ contractual obligations expire or are discharged or cancelled. Critical accountlng estimates and Judgemenls In the application of the charity's accounting policies, Ihe Iru5tees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities thal 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 drffer from these estimates. The estimates and undertying 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 pertod of Ihe Tevision and fulure periods where the revision affects both current and future periods. continued... Page 8
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 Income from donations and legacie$ Unrestrfcted funds 2026 Unrestrfcted funds 2025 Donation5 and gifts Legacies Membership fees 8.510 57,500 2.530 7,186 25.970 2.534 68.540 ,690 Incorne from charitable activities Unrestrl¢tsd Unrostrlcled funds funds 2026 2025 Anlmal welfare Cal homing 15,449 7,921 Incomo from investments Unrestrlcted Unrestricted funds funds 2026 2026 Interest recelvable 13,109 20.763 continued... Page 9
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUAR Y 2026 Expenditure on charltable actlvltlos Anirn•l welfare 2026 Animal welfare 2025 Dlrect costs Vel fee5 Cat boarding Fosters expenses 138,095 36,500 5,497 151,104 33,010 4,785 180,092 188,899 Share of support and governance costs (se• note 71 Support Govemance 11.202 1.674 1,758 191,694 201.775 Analysis by fund Unrestricted funds- general 191.694 201,775 Support costs allocated to actlvltles 2026 2025 Licences and insurance Volunteer expenses Postage and stationery Advertising Sundries Bank charges Rain News Governance costs 2.275 690 1,275 4,041 439 289 835 1.758 1.277 810 2.051 4.353 1,850 1,674 11,602 12,876 Anatysed between: Animal welfare 11,602 12.876 Net movemenl in funds 2026 2025 The net movement in funds is stated after thargingllcreditingl.. Fees payable for the independent exanmnation of Ihe charty's financial $tstements 1.758 1,674 continued... Page 10
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EhlDED 28 FEBRUARY2026 Trustees None of the Irustees lor any persons connected wth them) received any remuneration or benefits from the charity during the year. 10 Employees The average monthly number of employees during the year was- 2026 Number 2025 Number Tolal There were no ernployees whose annual remuneration was more than £60,000. 11 Taxation The charity is exempt from taxation on Rs actiwties because all its income is applied for charltable purposes. 12 Credltors: amounts falllng due wlthln one year 2026 2025 Trade creditors Accruals and defeed income 8.000 1.758 1.675 9,758 7.675 13 Unrestrlcted funds The unrestricted of the charity comprise the unexpended balances of donations and granls which are not subjed to speclfic conditions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unrestricted fvnds by the trustees for specific purposes. At 1 March 2025 Incoming resources Resources At28 expended February 2026 General fiJnds 627.065 97.098 (191,694) 532,469 Prevlous year: Al 1 March 2024 Incoming resourc98 Resources At28 expendedFebrnary 2025 General funds 764,466 64,374 1201.775) 627.065 14 Related party transactions continued... Page 11
RESCUED ANIMALS IN NEED (GREEN ST. GREEN) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2026 14 Related party transactions {Contlnued) The charity paid a total of £1.419 10 4 Injstees (2025.. £1.626 to 4 trustees) as reimbursements for expenses inujffed whilst perfomiing duties for the charity. These were for postage, websrte, stationery and travel expenses. Page 12
RAIN Registered Charity No. 800145