Charlty registration number 101099 ALMOST HOME ANIMAL RESCUE N.1. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ALMOST HOME ANIMAL RESCUE N.1. LEGALANDADMINISTRATIVE INFORMATION Trustees Mrs K Matthews Mr l Matthews Mrs E Walker Mrs H Jarvis (Appointed 10 October 2024) Charlty number 101099 Prlnclpal address 6 Grovehill Road Moira Craigavon Co Arrnagh BT67 OPW Independent examlner GMGG Lisburn Century House 40 Crescent Business Park Lisburn BT28 2GN Bankers Danske Bank Donegall Square West Belfast Down BT16JS
ALMOST HOME ANIMAL RESCUE N.1. CONTENTS Page Trustees, report Independent examiner's report statement of financial activities statement of financial position Notes lo the financial statements 8-14
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Conslilution, the Charities Act 2011 and 'Accounling and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 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 publiG on how to Gorrectly treat their animals. The organisation will rescue and rehome stray or abandoned pets. This will give the public the opportunity to rescue an animal and give them a new home. It will also educate the public on the correct Ireatmenl of animals. The evidence of this will be seen in a reduced number of animals destroyed in council pounds in Northern Ireland. The local councils responsible for animal welfare will have their costs reduced and this will 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 Charity Commission in deciding what activities the charily should undertake. We are a voluntary run rescue with no paid staff. Our aim is to take in, care for and re-home stray and unwanted animals at our shelter in Moira. This is laid down in the constitulion under which we operate and we became a registered charity on 18th MarGh 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 lo 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 pel has been SUCGessfully rehomed. In the current year, we have rehomed around 1,125 animals, mainly cats and dogs, bul rabbits, birds, pigs, snakes, and ferrets have also been included. Because of Covid, physical home visits had been put on hold, and were carried out by video call - this seemed to work well so we have carried on in this manner. Any potential 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 Northern Ireland. We aim lo educate the public in matters pertaining to animal welfare and the care and treatment of animals. We actively encourage spaying and neLttering of pets this helps to reduce the numbers of stray and unwanted animals. Sadly this year we have seen our highest ever numbers of unwanted dogs, Gals and kittens and a big increase in the numbers of animals needing our help because of welfarelabuse issues. The shelter is full to capacity and il is heart-breaking to be unable to offer help in some cases. We advise on the importance of cleaning up after your pet, thus reducing the amount of time and money 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 materials. This is inGidental but necessary for the welfare of the animals in our care and the upkeep of the shelter. Achievements and performance Al Almost Home, we have a fantastic fundraising team who go over and above in terms of giving up their time to organise events lo raise funds for the rescue - this is after having given up their time to complete several shifts with the animals each week. Several events were held throughout Ihe year, the highlight being a gala ball held at the Crowne Plaza Hotel to celebrate the 101h anniversary of the shelter. Local businesses donated prizes for our auction and the ball was attended by over 100 people. Throughout the year we also held our popular Meet and Greet, a pub quiz, a sponsored doggie walk and sold our usual very popular calendars and our now renowned Santa Paws event.
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Main achlevements Heather House Our older residents continue to thrive in the wonderful environmenl within Heather House, loved and cared for (and thoroughly spoill by) their own team of volunteers. They have vet visits each week, their own personal groomers and this year have enjoyed several trips to local dog parks in the company of their slavesl The ongoing sponsorship of Heather House goes from strength to strength- the admin for this is undertaken by 2 of the volunteers. They also arrange open days for sponsors to come and meet some of Ihe residents. Sadly, as is to be expected, we have lost a few residents this year they are always treated with dignity and as far as is possible, they are never alone as they pass over to Rainbow Bridge- they are privately cremated. Payment is made to Pet's Farewell for Ihis service Ihe business is owned and managed by two of our Iruslees, Karen and lan Matthews. They charge the rescue a nominal fee which is invoiced to the charity and paid by bank transfer. In the year ending 31 sl March 2024 they were paid a total of £1,105. Mother and Baby Unit This unit continues to be full we have had some 67 litters of puppies through the doors this year. We had 16 mothers who gave birth in the unil mainly animals who had been removed because of welfare issues and sadly we had several litters where mum died and the babies were left- thankfully all have thrived and gone on to find new homes. Throughout all the work we carry out, we adhere to the rules of Ihe Northern Ireland Charity Commission with regard to running a charity, and also ensure that no harm is caused to any person as a result of any aclivily carried out byAlmost Home Animal Rescue. Cattery Our cattery continues lo be full with vast amounts of cats and kittens being handed in as found, abandoned or just not wanted! The unit has its own team lead and team of volunteers. In the current year over 200 cats and kittens were rehomed We have several other units - the 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. We have created a new area for the pigs and are currenlly in the process of buying a pig ark for them and fencing off the area more securely. Financial review The results are set out in detail on pages 6 to 14. The organisation returned net incoming resources for the year of £128,098 (2023.. £156,477) leaving unrestricted funds of £854,458 (2023.. £726,360). The unrestricted funds are considered to be essential to provide sufficient funds lo 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. It is the policy of the charity Ihat unrestricted funds which have not been designated for a speGifiG use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider Ihat reserves at this level will ensure that. in the event of a significant drop in funding, they will be able to continue the ¢harily's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughoLtt the year. As stated above, we have ended the year in a very healthy financial position. The Irustees have designated £605,000 (2023 - £55,000) out of unrestricted funds, for various building and repair works for improvement to the premises. We always have to ensure we have enough funds lo pay for the care of our special needs animals, some of which are very costly 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 2024 Plans for future periods We have a lot of plans for the future. Sadly al present there are some ongoing legalities concerning the land on which the rescue sits but hopefully in the not too distant future this will be resolved and we can get on with all our improvements. In the meantime, we carry on caring for all our residents - they are well fed, exercised and loved until such times as they are not'Almost Home, but forever home. Structure, governance and management The organisation is governed by its Constitution. The organisalion is not for profit and unincorporated. The organisation is governed by its Board of Trustees who meet regularly. The trustees who seTved during the year and up lo the date of signature of the financial statements were- Mrs K Matthews Mr l Matthews Mrs E Walker Mrs H Jarvis (Appointed 10 October 20241 None of the trustees has any beneficial interest in the charity. We currently have 4 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 unit within the shelter has its 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 the fact that the rescue is run on a completely voluntary basis. so that any money we receive is spent totally on the animals in our care and the running costs of the shelter. We have held 6 committee meetings during the year and a meeting Can be quickly arranged if any matters arise. The trustees, report was approved by the Board of Trustees. EL)olkLr' Mrs E Walker Trustee Date..
ALMOST HOME ANIMAL RESCUE N.1. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALMOST HOME ANIMAL RESCUE N.1. We report to the trustees on our examination of the financial statements of Almost Home Animal Rescue N.1. (the charity) for the year ended 31 March 2024. Respective responsibilites of trustees and examiner As the trustees of Ihe charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It 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 Directions given by the Charity Commission for Northern Ireland under section 65{9){b) of the Charities Acl., and slate whether particular matters have come to our attention. Basls of independent examiner's report We have examined your charity accounts as required under section 65 of Ihe Charities Act and our examination was Garried out in accordance with the general Directions given by Ihe Charity Commission for Northern Ireland under section 65(9)Ibl of the Charities Act. Our examination included a review ofthe accounting records kept by the charity and a comparison of the accounts presented wilh those records. 11 also includes Gonsideration of any unusual items or disclosures in Ihe accounls, 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 giving 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 with those accounting records., or that Ihe 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 OF ALMOST HOME ANIMAL RESCUE N.1. Independent examiner's statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. We Gonfirm 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 compleled our examination and have no concerns in respect of the matters (1) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no malters that require drawing to your attention. GMCG Lisburn Chartered Accountants Century House 40 Crescent Business Park Lisburn BT28 2GN z/
ALMOST HOME ANIMAL RESCUE N.1. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Unrestricted funds 2023 Notes Income from: Charitable activities other trading activities Investments 441,845 15,275 1,897 408,076 5,337 319 Total income 459,017 413,732 Expenditure on: Raising funds Charitable activities 11,071 319,848 4,414 252,841 Total expenditure 330,919 257,255 Net income and movement in funds 128,098 156,477 Reconciliatlon of funds: Fund balances at 1 April 2023 726,360 569,883 Fund balances at 31 March 2024 854,458 726,360 The statement of financial activities includes all gains and losses recognised in Ihe year. All income and expenditure derive from continuing activities.
ALMOST HOME ANIMAL RESCUE N.1. STATEllnENT OF FINANCIAL POSITION AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 10 173,595 157,664 Current assets Debtors Cash at bank and in hand 11 36,542 693,692 26,050 556,567 730,234 582,617 Credltors: amounts falling due wlthln one year 12 (49.371) (13,921) Net current assets 680,863 568,696 Total assets less current Ilabilities 854,458 726,360 Income funds Unrestricted funds Designated funds General unrestricted funds 13 605,000 249,458 55,000 671,360 854,458 726,360 854,458 726,360 The financial statements were approved by the Trustees, authorised for issue on their behalf by.. and signed on Mrs E Walker Trustee
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles Charity information 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 Accounting convention The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" {"FRS 102") and the Charities SORP Accounting and Reporting by Charities.. Stalement 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 l January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for Gharities not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charily. Monelary amounts in these financial stalemenls are rounded lo 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 time of approving the financial slatemenls, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Irustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of Iheir charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally entitled to it afler any performance Gondilions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations received under Gifl Aid or deeds of covenant is recognised at the time of the donation 1.5 Expendlture Expenditure is recognised on an accrual basis as a liability is incurred. Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and services for its beneficiaries. It includes both costs thal can be allocated directly lo such activities and those costs of an indirect nature lo support them.
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cosl and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Deprecialion is recognised so as to write off the cost or valuation of assels less their residual values over their useful lives on Ihe following bases.. Freehold land and buildings Computers Motor vehicles 20/0 straight line 20 % reducing balance 20 % reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.8 Financial instruments The Ghariiy has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its financial instrumenls. Financial instruments are recognised in the charity's balance sheet when the charily becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wilh the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention lo settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaclion price including transaction costs and are subsequently Garried at amortised cosl using the effective interest method unless the arrangement conslitules a financing Iransaction, where the transaction is measured at the present value of the future reGeipts discounted at a market rate of interest. Financial assets classified as receivable within one year are nol amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement conslitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounled al a market rate of interest. Financial liabilities Glassified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charltable activities Unrestricted funds 2024 Unrestricted funds 2023 Charitable actlvltles Income from charitable activities 441,845 408,076 Income from other trading actlvltles Unrestricted Unrestricted funds funds 2024 2023 Fundraising events 15,275 5,337 Income from Investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 1,897 319 Expendlture on raising funds Unrestricted Unrestricted funds funds 2024 2023 Fundraising and publlclty other fundraising cosls 11,071 4,414 10-
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendlture on charitable activities Charitable activities 2024 Charitable activltles 2023 Direct Costs Vet fees Admin expenses Premises expenses Motor expenses Cleaning Bank and paypal charges Animal supplies Depreciation Sundry expenses Accountancy fees Loss on disposal of fixed assels 206,615 2,517 26,826 3,293 16,232 3,746 52,286 4,782 284 2,200 1,067 165,114 2,521 17,960 4,167 5,929 3,487 46,337 5,231 295 1,800 319,848 252,841 Analysls by fund Unreslricled funds 319,848 252,841 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number Total There were no employees whose annual remuneration was more than £60,000. Taxation The charity is exempl from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to ils charitable objects. 11
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Tangible flxed assets Freehold land and buildings Computers Motor vehlcles Total Cost Al 1 April 2023 Additions Disposals 203,563 20,252 5,800 209,363 21,781 (5,800) 1,529 (5,800) At 31 March 2024 223,815 1,529 225,344 Depreciation and Impairment At 1 April 2023 Depreciation charged in the year Eliminated in respect of disposals 46,967 4,476 4,733 51,700 4,782 {4,733) 306 (4,733) At 31 March 2024 51,443 306 51,749 Carrylng amount At 31 March 2024 172,372 1,223 173,595 At 31 March 2023 156,597 1,067 157,664 11 Debtors 2024 2023 Amounts falling due within one year: other debtors 36,542 26,050 12 Creditors: amounts falling due within one year 2024 2023 Trade Greditors Accruals and deferred income 47,411 1,960 12,121 1,800 49,371 13,921 12-
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Unrestricted funds The unrestricted funds of the charity comprise Ihe unexpended balances of donations and grants which are not subject to specific conditions by donors and granlors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the truslees for specific purposes. At 1 April 2023 Incoming resources Resources expended Transfers Gains and At 31 March losses 2024 Desi nated funds.. Provision of new laundry room 30,000 10,000 30,000 10,000 Off lead area Benny's Barn repairs Sensory garden for Heather House New wash room facilities Land & building improvements 7,000 5,000 12,000 5,000 5,000 3,000 3,000 545,000 545,000 General funds 671,360 459,017 (330,919) (550,0001 249,458 726,360 459,017 (330,9191 854,458 Previous year: At 1 Aprll 2022 Incomlng resources Resources expended Transfers Gains and At 31 March losses 2023 Desi nated funds: Provision of new laundry room Off lead area Benny's Barn repairs Sensory garden for Heather House New wash room facilities 30,000 10,000 30,000 10,000 7,000 7,000 5,000 5,000 3,000 3,000 General funds 569,883 358,732 (257,255) 671,360 569,883 413,732 1257,255) 726,360 The trustees have agreed lo designate funds at the year end lotalling £605,000 (2023 - £55,000) for various building and repair projects required lo the premises. 13-
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Related party transactions Pets Farewell, Pet and Horse Crematorium is a business in Northern Ireland which is owned and managed by lan and Karen Malthews, who are Iruslees of the charity. During the year, the charity made payments of £1,105 (2023 - £1,224) to Pets Farewell. 14-