Charity registration number 101099 ALMOST HOME ANIMAL RESCUE N.1. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
ALMOST HOME ANIMAL RESCUE N.1. LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs K Matthews Mr l Matthews Mrs E Walker Charity number 101099 Prlncipal address 6 Grovehill Road Moira Craigavon Co Amiagh BT67 OPW Independent examlner GMCG Lisbum Century House 40 Crescent Business Park Lisburn BT28 2GN Bankers Danske Bank Donegall Square West Belfast BT16JS
ALMOST HOME ANIMAL RESCUE N.1. CONTENTS Page Trustees, rekK)rt Independent examinerfs report Statement of financial activities Statement of financial position Notes to the finanaal statements 8-12
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their annual report and finanaal statements for the year ended 31 March 2023. The financial statements have been prepared in accordance wth the accounting policies set out in note 1 to the financial statements and comply wth the charity's Constitution, the Charities Act 2011 and 'Accounting and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Objectives and activities The organisation rescues, provides shelter, and works to rehome abandoned companion animals in Northern Ireland. It also endeavours to educate members of the public on how lo correctly Ireal their animals. The organisalion will rescue and rehome stray or abandoned pets. This will give the public the oprxjrtunity to rescue an animal and give Ihem a new home. It will also educate the public on the correct Ireatment of animals. The evidence of this will be seen in a reduced number of animals destroyed in COU11 pounds in Northem Ireland. The local councils responsible for animal welfare will have their costs reduced and this wll have a commensurate affect on the rates. This will therefore benefit ratepayers. There is no private benefit for any of the trustees. We do not anticipate any harm befalling the public from the activities of the charity- The trustees have paid due regard to guidance issued by the Chartty Commission in deciding what acltvities the charity should undertake. We are a volunlary run rescue wilh no paid staff. Our aim is to take in, care for and r&home slray and unwanted animals at our shelter in Moira. This is laid down in the constitution under which we operate and we became a registered charity on 18th March 2015. These animals may be from local council pounds which results in a reduction in the numbers of dogs being euthanized at council expense. They may also come through animal welfare cases where animals are being abused and neglected. We also provide a lifeline to members of the public. who, through no fault of their own, may have lo surrender their much loved pets_ We always keep in touch with these people and let them know when their pet has been successfully rehomed. In the current year. we have rehomed around 920 animals, mainly cats and dogs, but rabbits. birds, pigs, snakes, and ferrets have also been included. Because of Covid. physical home visits have been put on hold. but are now carried out by video call - so far this seems to be wotking well. Any potents'al adopter who is not happy with or cannot manage a video call will be offered a home visit_ Beneficiaries of our work are residents who may live anywhere in Northem Ireland. We aim to educate the public in matters pertaining lo animal welfare and the care and treatment of animals. We actively encourage spaying and neutering of pets this helps to reduce the numbers of stray and unwanted animals. Sadly this year we have seen ever increasir)g numbers of unwanted dogs. cats and kittens and a big increase in the numbers of animals needing our help because of welfarelabuse issues. We advise on the importance of cleaning up after your pet. thus reducing the amount of time and m¢J)ey being spent cleaning up dog fouling in our parks and on our pavements_ A further benefit flowing from our work is in the support given to local businesses e.g. veterinary practices, animal food suppliers and suppliers of cleaning equipment malertals. This is incidental but necessary for the welfare of the animals in our care arKI the upkeep ol the shelter. Achlevements and performance Our fundraising efforts were difficult this year due to Covid. With good practices in place, we still managed to hold 2 slreet collections raising just over £2,000. We were also invited to collect in 2 local supermarkels which raised almost £900. Our volunteers stepped up as always and the fundraising team worked very hard despite difficult circumstances. They organised the printing of a calendar, raised sponsorship from local businesses to cover the printing costs and sold all 500 copies, held a Santa Paws evenl and some of the volunteers held raffles - altogether this raised around £6000. We held a very successful Meet & Greet in a local park- we met up wth a lot of our dogs with their new owners and mel a lot of folks who went on to adopt from us. Our supp)rters continue to show amazing generosity and support for our work.
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Main achievements Heather House Our residents in Heather House. our retirement home. continue lo thrwe and are much loved and cared for by their own team of volunteers. A new ceiling was added to the house to ensure no heat escaped- the materials were provided by Almost Home and the work was carried out by our amazing team of volunteers. Our vet calls with Ihem on a weekly basis. more oflen if required. Sadty we have lost a few little souls this year, but we always aim to have somebody with them when they pass. They are then cremated and their ashes scallered in the memory garden which is nol far from Heather House. Payment is made to Pet's Farewell which is a company owned and managed by 2 of our trustees, Karen and lan Matthews. They charge Almost Home 8 nominal fee for this service - it is invoiced to the charity and paid by bank transfer. In the year ending March 2023 we paid them a total of £1.224. The ongoing sponsorship of the residents and the House itself continue to be very successful. We have been able to invite sponsors to meet their dogslvisit Heather House - Ihese events are enjoyed by both the sponsors and the animals. Mother and Baby Unlt This unit continues to be full we have had some 63 litlers of puppies through the doors this year- thankfully all have thrived and gone on to find new homes. Throughout all the work we carry out, we adhere to the rules of the Northem Ireland Charity Commission with regard lo running a charity, and also ensure that no harm is caused to any person as a result of any activity carried out byAlmost Home Animal Rescue. We have several other units - the catlery. spay & neuter unit and the main kennel block - all have their own team lead and their own volunteers. We have improved some of the outside runs and bought new crates for the dogs that need to be on cage rest because of either illness or injury. Financial revlew The results are sel out in detail on pages 6 to 12. The organisation returned net incoming resource5 for the year ol £156,477 {2022. £190.6501 leawng unrestricted funds of £726,360 (2022.. £569,881. The unreslricled funds are considered to be essents'al to provide sufficient funds to cover any unforeseen costs which may arise and fulfill legal obligations of the charity in the event that current levels of income are not maintained. The trustees have agreed to designate funds at the year end of £55,000 for various projects. It is the policy of the charity that unreslricted funds which have not been designated for a specific use should be maintained at a level equivalent lo between three and six month's expenditure. The trustees consider that reserves al this level wll ensure that, in Ihe 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 addits'onal funds may be raised. This level of reseNes has been maintained throughout the year. As stated above, we have ended the year in a very healthy financial position. Proposed building and repair works will cost approximately £75,000 - £80.000. therefore the trustees have agreed to designate funds of £55.000 towards these costs. We always have to ensure we have enough funds to pay for the care of our special needs animals, scme of which are very coslty and to have enough money to cover any emergency which should arise, thankfully we have very generous supporters and we hope to commence the work during the next financial year.
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Plans for future perlods We have a lot of plans for the fulure, the main ones being a new laundry facilitylutility room and a new outside secure off lead area. We carried out some maintenance on our memory garden but hope to enlarge and improve Ihis area. Structure. governance and management The organisation is governed by ils Constitution. The organisation is not for profit and unincorporated. The organisation is governed by its Board of Truslees who meet regularly. The trustees who served during the year and up io the date of signature of the financial slatements were: Mrs K Matlhews Mr l Mallhews Mrs E Walker Mrs A Mccalmont Mrs C Mccleary (Resigned 31 May 2022) (Resigned 31 July 2022) None of the Irustees has any teneficial interest in the charty- We currently have 3 trustees who are responsible for the overall decisions made at the shelter. We also have a committee of 8 people who oversee the day to day running of the shelter- each unil within the shelter has ils own team leader and they liaise with the volunteers in each area. Some 220 volunteers have been recruited and trained and without their hard work it would be impossible to function. We are very proud of Ihe fact that the rescue is run on a completely voluntary basis. so that any nN)ney we receive is spent totally on the animals in our care and the running costs of the shelter. We have held 7 commillee meetings during the year and a meeting Gan be quickly arranged if any matters arise which need urgent discussion. Tho trustees. report was approved by Ihe Board of Trustees. UJ (L I ILLf Mrs E Walker Trustee Date..
ALMOST HOME ANIMAL RESCUE N.1. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALMOST HOME ANINIAL RESCUE N.1. We report to the trustees on our examination of the financial statemenls of Almost Home Animal Rescue N.1. (the charity) for the year ended 31 March 2023. Respective responsibilites of trustees and examlner 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 {Northern Ireland) 2008. St is our responsibility to.. examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008., follow the procedures laid down in the general Directs'ons given by the Charity Commission for Northem Ireland under section 65(9)Ib) of Ihe Charities Act-. and state whether particular matters have come to our attention. Basls of independent examlnerfs report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519){b) of the Charities Act. Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to our attention givrng us cause lo believe- that accounting records were nol kept in accordance with section 63 of the Charities Act,. or that the accounts do not accord wth thosè accounling records; or that the accounts do not comply with the accounting requirements of the Charities Act., or that there is further information needed for a proper understanding of the accounts to be reached.
ALMOST HOME ANIMAL RESCUE N.1. INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OFALMOST HOMEANIMAL RESCUE N.1. Independent examlnerfs statement Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of Chartered Accountants Ireland, which is one of the listed bodies. We have completed our examination and have no concerns in respect of the matters (1) to (41 listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters that require drawing lo your attenb"on. GMCG Lisburn Chartered Accountants Century House 40 Crescent Business Park Lisburn BT28 2GN Dated. 13LO.L12L+.
ALMOST HOME ANIMAL RESCUE N.1. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Unrestricted funds funds 2023 2022 Notes Ji Charitable activities Investments 413,413 319 375,032 137 Total Income 413,732 375,169 Charitable activilies 257.255 184.519 Net Income for the yearl Net movement in funds 156.477 190.650 Fund balances at 1 April 2022 569,883 379,233 Fund balances at 31 March 2023 726,360 569.883 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
ALMOST HOME ANIMAL RESCUE N.1. STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023 2023 2022 Notes Flxed assets Tangible assets 157,664 144,071 Current assets Debtors Cash al bank and in hand 26,050 556.567 9,000 433.630 582.617 442,630 Credltors: amounts falllng due wlthln one year 10 {13.921) (16,818) Net current assets 568,696 425,812 Total assets less current liabilities 726,360 569,883 Income funds Unr Designated funds General unrestricted funds 11 55.000 671,360 569,883 726,360 569,883 726,360 569,883 The financial stalements were approved by the Trustees, authorised for issue on their behalf by.. .(.sloJ1£4 and signed on Mrs E Walker Trustee
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting pollcles Charity informatlon Almost Home Animal Rescue N.1. Is an unincorporated charity registered with the Charity Commission in Northern Ireland. The principal office is 6 Grovehill Road. Moira. Craigavon, Co. Armagh, BT67 OPW. 1.1 Accountlng convention The financial statements have been prepared in accordance with the charity's constitution, the Charrf(ies Act 2011, FRS 102 'The Finanaal ReFYJrting Standard applicable in the UK and Republic of Ireland" {'FRS 102") and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 2019). The tharity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statent of Cash Flows. The financial statements are prepared in sterting, which is the fijnctional currency of the charity. Monetary amounts in these financial slatements 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. 1.2 Going concern At the lime of approving the financial stslements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trL6tees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are availalJe for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to spectfic conditions by donors as to how they may be used. The purwses and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charty is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable Ihat income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donalion, unless performance conditions require deferral of the amount. Income lax recoverable in relation to donation5 received under GiftAid or deeds of covenant is recognised at Ihe time of the donation. 1.5 Expendlture Expenditure is recognised on an accrual basis as a liabilty is incurred. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be alli)cated directly to such activities and those cosls of an indirect nature to SUPPOrt them.
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accountlng pollcles (Continued) 1.6 Tanglble flxed 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 valLFes over their useful lives on the following bases.. Freehold land and buildings Motor vehicles 2% straighl line 200A reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale prOed$ and the carrwng value of the asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call wlh banks, other short-terrn liquid investmenls with original malurilies of three monlhs or less. and bank overdrafts. Bank overdrafts are shown within borrowings in Current liabilities. 1.8 Financlal instruments The charily has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Seclton 12 'Olher Financial Instruments Issues. of FRS 102 to all of its financial insltumenls_ Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wth the net amounts presented in the financi81 statements. when there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a net basis or lo realise the assel and setme the liability simultaneously. 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 al 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 re[pl$ discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, induding creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a Iinancing transaction. where the debt instrument is measured al the present value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequenlly carried at amortised cost, using Ihe effective interest rale method. Trade creditors are obligations to pay for goods or SeNiS that have been acquired in the ordinary course ot 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-currenl liabilities. Trade creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financlal liabilities Financial liabilities are derecognised when the charity's contraclual obligations expire or are discharged or cancelled.
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charitsble activities Charltable Charitable actlvltles actlvltles 2023 2022 Income from charitable activities 413,413 375,032 Investments Unrestricted Unrestrictfrd funds funds 2023 2022 Interest receivable 319 137 Charltable actlvStles Charltable Charitable activities actlvlties 2022 2023 Vel fees Admin expenses Premises expenses 165,114 2,521 17,960 99,915 1,870 16,528 E il Motor expenses Cleaning Fundraising expenses Bank and paypal charges Animal supplies Depreciation Sundry expenses Accountancy fees Profit on disposal of fixed assets 4,167 5.929 4,414 3,487 46,337 5,231 295 1,800 3,687 6,062 2,011 3,468 48,168 3,272 538 2,100 (3,1001 257,255 184,519 257,255 184.519 Trustees None of the trustees (or any persons connected with them) recetved any remuneration or benefits from the charity during the year. 10-
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Employees The average monlhly number of employees during the year vms". 2023 Number 2022 Number Total There were no employees whose annual remuneration was more than £60,000. Taxatlon The Gharily is exempt from lax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeae Gains Act 1992 to the extent that these are applied to its charitable objects. Tanglble flxed assets Freehold land Motor vehlcles and buildings Total Cost Al 1 April 2022 Additions 184,739 18.824 5,800 190,539 18,824 At 31 March 2023 203.563 5.800 209.363 Depreciation and impaim)ent Al 1 April 2022 Depreciation charged in the year 42,895 4.071 3.573 1.160 46.468 5,231 At 31 March 2023 46,966 4.733 51,699 Carrying amount Al 31 March 2023 156.597 1,067 157,664 At 31 March 2022 141,844 2,227 144,071 Debtors 2023 2022 Amounts falllng due wlthln one year: other debtors 26,050 9,000 11
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 10 Creditors: arnounts falling due within one year 2023 2022 Trade creditors Accrltals and deferred income 12,121 1,800 15,018 1,800 13,921 16,818 11 Designated fund5 The income funds of the charity include the following designated funds vthich have been sel aside out of unrestricted funds by the trustees for specific purposes.. Movement in funds IncomSng resources Movement In funds Incomlng Balance at rg$our¢ts 31 March 2023 Balance at 1 April 2022 Provision of new laundry room Off lead area Benny's Barn repairs Sensory garden for Heather House New wash room facilitie5 30,000 10.000 7,000 5.000 3,000 30,000 10.000 7,000 5,000 3,000 55,000 55,000 The trustees have agreed to designate funds at the year end for various building and repair projects required to the premises. 12 Related party transactlons There were no disclosable related party transactions during the year (2022 - none). 12-