Charity registration number 101099 (Northern Ireland) ALMOST HOME ANIMAL RESCUE N.1. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ALMOST HOME ANIMAL RESCUE N.1. LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs K Matthews Mrs E Walker Mrs H Jarvis Charlty number 101099 Principal add$$ 6 Grovehill Road Moira Craigavon Co Amiagh BT67 OPW Independent examiner GMCG Lisbum Century House 40 Crescent Business Park Lisbum BT28 2GN Bankers Danske Bank Donegall Square West Belfast BT16JS
ALMOST HOME ANIMAL RESCUE N.1. CONTENTS Page Trustees. report Independent examinerfs report statement of financial activities Statement of financial position Notes to the financial statements 9-15
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financia5 statements for the year ended 31 March 2025. 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 Constitution, the Chartties Act 2011 and "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 (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 to correctly treat their animals. The organisation will rescue and rehome stray or abandoned pets. This wll give the public the opportunity to rescue an animal and give them a new home. It will a150 educate the public on the correct treatment of animals. The evidence of this will be seen in a reduced number of animals destroyed in council pounds in Northem Ireland. The local councils responsible for animal welfare will have their costs reduced and this will have a commensurate effect 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 charity should undertake. We are a voluntary run rescue with no paid staff. Our aim is to take in, care for and r&home stray 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 Sifeline to members of the public, who, through no fault of their cwn, may have to surrender their much loved pets. We always keep in touch with these people and let them know when tPEir pet has been successfully rehomed. In the Cuent year. we have rehomed around 900 dogs, 160 cats, 13 rabbits, and degus, guinea pigs, birds, hens and ferrets have also been included. During Covid. physical home visits were put on hold and were carried out by video call -this seemed to work well so we have carried on in this manrEr. Any potential adopter who is not happy wth or cannot manage a video call V17 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 to 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 our highest ever numbers of unwanted dogs. cats and kittens a big increase in the numbers of animals needing our help because of welfarelabuse issues. The shelter is full to capacity and it 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 mcney 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 incidental but necessary for the welfare of the animals in our care and the upkeep of the shelter.
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perfomiance At Almost Home, we have a fantastic fundraising team vtho go over and above in temis of giving up their time to organise events to 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 the year, the highlight being a Speed dating event held in February for Valentine's day- many of our dogs were taken out to the event held in a local recreation space and members of the public were invited to come and meet them. This proved very popular and quite a few of our longer lerm residents received home offers. Other events included days out for the dogs to various dog parks, a quiz night. Meet and Greet in Lurgan Park. Santa Paws event. bring your dog to work day and a sponsored swim at Helen's Bay. Our ever popular calendar sold almost 1.000 copies with the animals pictured being previous Almost Home residents who have happily been rehomed and each page of the calendar is sponsored by a local business. Main achievements Heather House Our older residents continue to thrive in the wonder1 environment within Heather House, loved and cared for (and thoroughly spoilt 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 slaves! The ongoing sponsorship of Heather House goes from strength to strength, with the admin for this undertaken by 2 of the volunteers. They also arrange open days for sponsors to come and meet some of the 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 and privately cremated. Payment is made to Pet's Farewell for this setvice - the company is owned by lan Matthews who was a trustee of the charity during the year. During the year, Pets Farewell provided cremation services to the charrty of £2,160 {2014- £1,105). At 31st March 2025 an amount of £90012024 -£nil) was owed to Pets Farewell by the charity. Mother and Baby Unit This unit continues to be full, we have had many litters of puppies through the doors this year. Wa had 14 mothers who gave birth in the unit, mainly animals who had been removed because of welfare issues. Sadly we had several litters where mum died and the babies were left, but thankfully all have thrived and gone on to find new homes. Included in this number were 10 cockapoo puppies which were seized at Belfast Port en route to the mainland as part of an illegal puppy famiing trade. This has led to Almost Home having a close working relationship with DAERA and welfare authorities. Throughout all the work we cary out. we adhere to the rules of the Northern Ireland Charity Commission with regard to running a charity, and also ensure that no ham) is caused to any person as a result of any activity Caled out by Almost HomeAnimal Rescue. Cattery Our cattery continues to be full with vast amounts of cats and knttens 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 160 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 tt)at need to be on cage rest because of either illness or injury. A pig ark and mud matting was ordered for the pigs and is now set up in their fenced off area.
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial review The results are set out in detail on pages 7 to 15. The charity retumed net incoming resources for the year of £146,680 (2024 - £128,098) leaving unrestricted ndS of £1,001,138 (2024 - £854,458!. The unrestricted funds are considered to be essential 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. It is the policy of the charity that unrestricted funds vthich have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding. they wll be able to continue the charity's current activities while consideration is given to ways in vthich additional funds may be raised. This level of reserves has been maintained throughout the year. As stated above, we have ended the year in a very healthy financial position. The trustees have designated funds of £700.000 (2024 £605,000) out of unrestricted funds, for the cost of proposed remedial works. We always have to ensure y have enough funds to 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. Plans for future periods We have a lot of plans for the future. Sadly at 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 5u¢h times as they are not 'Almost Home, but forever home. Structure* governance and management The organisation is govemed by its Consts"tution. The organisation is not for profit and unincorporated. The organisation is govemed by its Board of Trustees vtho meet regularfy. The trustees who served during the year and up to the date of signature of the financial statements were: Mrs K Matthews Mr l Matthews Mrs E Vvalker Mrs H Jarvis (Resigned 10 October 2024) None of the tnjstees has any beneficial interest in the charity.
ALMOST HOME ANIMAL RESCUE N.1. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 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 unit within the shelter has its own team leader and they liaise with the volunteers in each area. Some 210 volunteers have been recruited and trained and viithout 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 5 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. 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 2025. Respective responsibilites of trustees and examiner 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 (Northem 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 Northem Ireland under section 65(9)(b) of the Charities Act. and state whether particular matters have come to our attention. Basis of independent examiner's 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 65(9){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 conceming any such matters. Our role is to state whether any material matters have come to our attention giving us cause to believe.. that accounting records were not kept in accordance with section 63 of the Charities Act., or that the accounts do not accord with those accounting records-, or that the accounls do not comply wth the accounting requirements of the Charities Ad; or that there is further infonnation needed for a proper understsnding 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 examinerfs 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 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 COnmS in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, we have found no matters that require drawing to your attention. GMCG Lisbu Chartered Accountsnts Century House 40 Crescent Business Park Lisburn BT28 2GN Dated. . j.L
ALMOST HOME ANIMAL RESCUE N.1. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Unrestricted funds 2024 Notes Income from: Charitable activities Other trading activities Investments 438,658 7,613 2,827 441,845 15,275 1,897 Total income 449,096 459,017 Expenditure on: Raising funds Charitable activities 3,241 299.175 11,071 319,848 Total expenditure 302,416 330,919 Net income and movement in funds 146,680 128,098 Reconciliation of funds: Fund balances at 1 April 2024 854,458 726,360 Fund balances at 31 March 2025 1.001,138 854,458 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
ALMOST HOMEANIMAL RESCUE N.1. STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 Notes 2024 Fixed assets Tangible assets 10 174.130 173,595 Current assets Debtors Cash at bank and in hand 11 35,425 810,572 36,542 693,692 Creditors: amounts falling due withln one year 845,997 730.234 12 (18,989) (49,371) Net current assets 827,008 680,863 Total assets less current liabilities 1,001.138 854,458 Income funds Unr tricte fun Designated funds General unrestricted funds 13 700,000 301,138 605,000 249,458 1,001,138 854,458 1,001,138 854,458 The financial statements were approved by the Trustees. authorised for issue on i2-knl L-..2.1o. and signed on their behalf by.. Mrs E Walker Trustee
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies 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. Amagh, 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. l°FRS 102.} and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Pradice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 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 charities not to prepare a statnent of Cash Flows. The financial statements are prepared in sterling. which is the fijnctional currency of the charity- Monetary amounts in these financial statements 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 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 statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their 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 chanty is legally entitled to it after any performance conditions 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 tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.5 Expenditure 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 its activities and setvices for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs 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 2025 Accounting policFes (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Computers Motor vehicles 20A straight line 20 /0 reducing balance 200A reducing balance The gain or loss arising on the disposal of an asset is detemiined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the ststement of financial activities. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand. depostts held at call with banks, other short-temi 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 charity 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 instruments. 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, with 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 to settle on a net basis or to realise the asset and setue 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 at amortised cost using the effective interest method unless the arrangement constitutes a fjnancing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities rf payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the chanty's contractual obligations expire or are discharged or cancelled. 10_
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2025 Income from charitable activities Unrestricted funds 2026 Unrestricted funds 2024 Charitable activities Income from charitable activities 438,656 441,845 Income from other trading actlvities Unrestrlcted Unrestricted funds funds 2025 2024 Fundraising events 7,613 15,275 Income from investments Unrestrlcted Unrestricted funds funds 2025 2024 Interest receivable 2,827 1,897 Expenditure on raising funds Unrestrlcted Unrestrlcted funds funds 2025 2024 Fundraising and publicity other fundraising costs 3,241 11,071 11
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable activities Charitable activities 2025 Charitable activitles 2024 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 assets 179,240 4,235 22.383 3,948 18.300 4.081 58,836 4,965 1,247 1.940 206,615 2,517 26.826 3,293 16.232 3,746 52,286 4,782 284 2,200 1,067 299,175 319.848 Analysis by fund Unrestricted funds 299.175 319,848 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: 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60,000. Taxation The charity is exempt 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 its charitable objects. 12-
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Tangible fixed assets Freehold land and building$ Computer5 Motor vehicles Total Cost At 1 April 2024 Additions 223,815 1.529 225,344 5,500 5,500 At 31 March 2025 223,815 1,529 5.500 230.844 DepCIatIon and impairnient At 1 April 2024 Depreciation charged in the year 51,443 4.476 306 306 51,749 4,965 183 At 31 March 2025 55,919 612 183 56,714 Carrylng amount At 31 March 2025 167,896 917 5,317 174,130 At 31 March 2024 172.372 1,223 173,595 11 Debtors 2025 2024 Amounts falling due withln one year: Other debtors 35,425 36,542 12 Creditors: amounts falling due within one year 2025 2024 Trade creditors Accruals and deferred income 17,069 1,920 47,411 1,960 18,989 49.371 13-
ALMOST HOMEANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Designated funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resources expended Transfers Gains and At 31 March losses 2025 Provision of new laundry room Off lead area Benny's Bam repairs Sensory garden for Heather House New wash room facilities Land & building improvements 30,000 10,000 30,000 10,000 12,000 12,000 5,000 5,000 3.000 3,000 545,000 95,000 640,000 605,000 95.000 700,000 Previous year.. At 1 April 2023 Incoming resources Resources expended Transfers Gains and At 31 March losses 2024 Provision of new laundry room Off lead area Benny's Barn repairs Sensory garden for Heather House New wash room facilities Land & building improvements 30,000 10.000 30,000 10,000 7,000 5,000 12,000 5,000 5,000 3.000 3,000 545,000 545,000 55,000 550,000 605,000 The trustees have agreed to designate funds at the year end totalling £700.000 (2024 - £605,000) for various building and repair projects required to the premises. 14-
ALMOST HOME ANIMAL RESCUE N.1. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Related party transactions Pets Farewell, Pet and Horse Crematorium is a business in Northem Ireland which is owned by lan Matthews, who was a trustee of the charity during the year. During the year ended 31 March 2025, Pets Farewell provided cremation services of £2,160 (2024 - £1.105) to the charity. At 31 March 2025. an amount of £900 (2024 - £nil) was owed by the charity to Pets Farewell. 15-