REGISTERED COMPANY NUM BER: N1611869 {Northci'n Ireland) REGISTERED CHARITY NUMBER: NIC104929 Report Of the Trustee5 and Unaudited Financial Statements for the Year Ended 31 March 2023 for NORTHERN IREI LAND BATTERY HEN RESCUE M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH
NORTHERN IRELAND BATTERY HEN RESCUE Conteiits of the Financial Statements FOR THE YEI AR INDED 31 MARCH 2023 Page Report of the Tru5tee5 Independent Examiner's Report Statement of Financial ActivitEe5 Balance Sheet Notes to the Financial Statements 6 to 10
NORTHERN IRELAND BATTERY HEN RESCUE Report of the Trustees FOR TI4[ YEAR IINDED 31 MARCH 2023 The ti'ustees wlio al'e also directors of the cha1.ity for the piirposes of Ihe Cotnpanies Act 2006, prescnt thelr report with the fii)ancial stateinents of the charity for the }iear ended 31 March 2023. Tlie trustees have adopted the provisions of Accounting and Reporting by Charities-. Statement of Recommended PractÉce applicable to eharities prepai'ing their accounts in accordanee with the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) (etTective l January 2019). OBJECTIVES AND AcfiviTIES Objectives 2nd aiins Our InaÈn aitms and objectives, as set out in our governing documents, the Memordnduin and Articles of Association al-e.. To i'escue battery and other hen5 from egg prodiicing farms when the farJn5 are depopulating and to find thein homes whei'e they can live a natural fi-ee range life To arrange veterinary ti'eatinent for any hens: and To look after and care for hens who are not rehoined in accordance with the point above on a tempoi-aiy oi. permanent basis Oui. aiin is to educate the piiblic on where their food coine5 fi'otn, allowing them to see the resiilts of factory farining on the hens so that they can niake an informed choice about what they choose to eat. To educate the PiLblic oi) how the welfai'e of aniinals 15 badly affected in an intensive famiing situation and to show them the benefits to health, both Inental and physical, that keeping a few hens as pets Can provide. Significant activities Dui'ing the 2022123 we still had Inany of the 1500 hens ill our care. This had a Thegative affect on out feed and travel CQ5ts. We continue to have negative feedback on the tnsistence of a flock licence before rehoining froiJ] us, biit we Iiave stuck to oui. guns and gradually people are accepting and iindeistanding the importance of il in helping to pi'event Aviaii Flu frotn spreading due to unlicensed hen owners. With the 1500 hei)5 coining in we have had to put on hold any major works incliiding the extension of the draining works, although we have a inuch iinproved drainage systein as is and further works can be delayed for a year or so. The gl'azing has lield up well and the grass is now well taken and inatured and even witli allowing the waterfowl on it daily, we have Inaiiaged to retain grass. We have now fEnished with the re grassing of our grazing areas and thi5 has helped with soine of oui. continued drainage issue5. Our A&E Poitacabin is proving invaluable although space is a blt tight and w¢ are havino a bit of an issue with tT]ice. The resident cats go in there at night and are just about keeping the mice under control. We continiied to move forward and secure inore regular donations from our followers. We have foiind ihat Amazon. Ebay and Facebook have allowed us to rnise ndS more easily for specific pi'ojects Plans for 2023-2024 l. To raise funds to complete the perimeter fence, raising it to 8ft all round 2. Complete second part of drainage 3. Reduce the nuinber of hens and roosters that are being retained at the sanctuary STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Nortl)em Ireland Batteiy Hen Rescue (a compally limited by guarantee) is a charitable company governed by its Memoranduin and Articles of Association
NORTHERN IRELAND BATTERY HEN RESCUE Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1611869 (Northern Ireland) Registered Charity number NIC104929 Registered office The Nut House 16 Nut Hill Road Moira BT67 OPH Trustees The trustees who served the charity during the period were as follows: Ms Barbara Mladek Ms Pati-icia Harbinson Independent Examiner M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisbuim Road Belfast Co. Antriin BT9 6GH Approved by order of the board of trustees on 19 February 2024 and signed on its behalf by: Barbara Mladek - Trustee
Independeiit El xaminer's Report to the Trustees of Northern Ireland Battery Hen Rescue I report on the accoiints of the coinpany foi. the year ended 31 March 2023, which are set out on pages four to ten. Respective responsibilities of charity trustees and exajniner As the chai'ity's trustees (and also the directors for the pUOseS of company law) you are responsible foi. the preparation of the accounts in accordance with the requirements of the Coinpanies Act 2006. Haviiig satisfied myself that the charity is not subjeci to audit under coinpany law ]d is eligible fDT independent exainination, it is Iny L'espoJ]sibility to.. ¢xainine the accounts under Section 65 of the Charities Act follow the pro¢edui'es laid down in the general Directions given by the Charity Coinini55ion for Northern Ireland undei. Section 65(9)(b) of the Charities Act state wliether particulai- matters have come to my attention. Basi5 of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and iny exatnination was carried out in accordance with the general Dii'ections given by the Charity CoRmnission for Noithein Ireland linder Section 65(9)(b) of tlie Charities Act. The exainination included a review of the accounting records kept by the charity and a coinparison of the accounts presented with those records. It also included consideration of any unusual iteins or disclosui'es in the accounts, and seeking explanations from you a5 charily trustees concerning any such imatters. My i'ole is to state whether any Tnaterial matters have come to my attention giving ine cause to believe: That accoiinting records were not kept in accordance with Section 386 of die Coillpanies Act 2006 Tliat the accoiints do not accord with those accounting records That the accounts do not comply with the accouTEting requirements of Section 396 of the Coinpanies Act 2006 and with the Lnethods and principles of the Chai-itie5 Stateinent of Recommended Practice applicable to charÉties preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland That thei'e is fiirther infornialion needed for a proper understanding of the accounts to be reached. Indepeiident examiner'5 Statement I have eompleted my exainination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity CoiT]mission for Northem Ireland. I have foiind no inattei's that reqiiire drawing to your atteiition. Seamus McLerIion M.B.McGrady & Co Chartered A¢courEtants Suite 2B Cadogan Hoiise 322 Lisbun) Road Belfast Co. Antriill BT9 6GH l9 Febi'uary 2024
NORTHERN IRELAND BATTERY HEN RESCUE statement of Financial Activities FOR THE YEI AR INDED 31 MARCH 2023 3J13123 Total funds 3113122 To121 funds Unresli'icted fund Re5tri¢ted fund Noles INCOME AND ENDOWMENTS FROM Donations and legacies 28,021 28,021 28,058 EXPENDITURE ON Raising funds 22,190 22,190 18,667 Charitable activities General 12,520 12,520 10,094 Total 34,710 34,710 28,761 NET INCOMFI(EXPENDITURE} (6,689) (6,689) (703) RECONCILIATION OF FUNDS Total fiinds brought forward 2,421 2,421 3,124 TOT AL FUNDS CARRIED FORWARD (4,268) (4,268) 2,421 The notes fonn part of these financÉal stateinents
NORTHERN IRELAND BATTERY HEN RESCUE Balance Sheet 31 MARCH 2023 3113123 Total funds 3113122 Total funds Unrestricted fund Restricted fund Iyotes FIXED ASSETS Tangible assets 3J66 3J66 5,312 CURRENT ASSETS Cash at bank and in hand 1,362 1,362 4,132 CREDITORS Ainounts falling due within one year (8,996) (8,996) (7,023) NET CURRENT ASSETSI(LIABILITIES) (7,634) (7,634) (2,891) TOTAL ASSETS LESS CURRENT LIABILITIES (4,268) {4,268) 2,421 NET ASSETS (4,268) (4,268) 2,421 FUNDS Unrestricted funds (4,268) 2,421 TOTAL FUNDS (4,268) 2,421 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 tor the year ended 31 March 2023. The members have not required ihe company to obtain an audit of its flnancial statements for the year ended 31 March 2023 in accordance with Section 476 ofthe Coinpanies Act 2006. Th¢ trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statement5 which give a true and fair view of the state of affairs of the charitable company as at the end of each fmancial year and of ils surplus or deficit for each fmancial year in accordanc¢ with the requirements of Sections 394 and 395 and which otherwise comply with the requireinents of the Companies Act 2006 Telating to financial statements. so far as applicable to the charitable coinpany. (b) These fmancial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Tntee5 and authorised for issue on 19 February 2024 and were signed on its behalf by- Barbara Mladek - Trustee The notes forni part of these fanCIal Statements
NORTHERN IRELAND BATTERY HEN RESCUE Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES Basi5 of pi'eparing the financial statements The financial stateinents of the charitable company, which is a public benefit entity undei. FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'A¢countÉng and Reporting by Charities= Statement of Recoinniended Pi'actice applicable to charities preparing their a¢¢ounts ii) accoi-dance with the Financial R¢porting Standard applieable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been pi'epai'ed under the historical cost convention. Income All income is recognÈsed in the Statement of Financial Activities oiice tlie charity has eiititlement to the funds, it is probable that ihe income will be received and the amount can be Ineasured reliably. Expenditure Liabilities are recogiiised as expenditure as soon as ih¢re is a legal or covjstructive obligation coinmitting the charity to that expenditiire, it 15 probable that a transfer of econoini¢ benefjts will be reqiLired in settleinent and the ainount of the obligation can be Ineasured reliably. Expenditure is accounted for on an accruals basis and has beetL cla5sifLed under headings that aggreuate all cost I'elated to the category. Where costs cannot be dii'ectly atti-ibuted to particular h¢adings they have been allocated to activities on a basis consistent Ivith the use of re50uI'ces. Tangible fixed assets Depreciation is pi'ovided at the following annual rates in order to write otr each asset over its eslimated useful life. Plant and machinery Van 15/0 on cost 2011/0 on cost Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trnstees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Resti'ictioi)s arise when specified by the donor or when funds are raised for particular restricted pury)oses. Fiirther explanation of the nature and puryjose of each fund is included in the notes to the fmancial 5tateinents. NET INCOMEI(EXPENDITURE) Net income/{expenditure} 15 Stated after charginJo (crediting}: 3113123 3113122 Depreciation - owned assets 2.205 2,166 continued...
NORTHERN IRELAND BATTERY HEN RESCUE Notos to the Fiiiancial Statemeiits - continued FOR THE YI4 AR ENDED 31 MARCH 2023 TRUSTEES, REMUNERATION AND BENEFITS I'hei'e were no ti'ustees, reinuneration or other benefits for the year ended 31 March 2023 nor for the yeai. ended 31 March 2022. Tru5tees' expenses There were no trustees, expense5 paid for the year ended 31 Marcl) 2023 nor for the yeai. eE]ded 31 March 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfJviTIES Unrestricted fund Res¢J'icted fund Total fund5 INCOME AND ENDOWMENTS FROM Donations and legacies 28.058 28.058 EXPINDITURE ON Raising funds 18,667 18.667 Charitable activities General 10.094 10,094 Total 28,761 28,761 NET INCOMEI(EXPENDITURE) (703) (703) RICONCILIATION OF FUNDS Total fi]nds brought forward 3,124 3.124 TOTAL FUNDS CARRIED FORWARD 2,421 2,421 continued...
NORTHERN IRELAP4D BAThERY HEN RESCUE Notes to tlie Financik)I Statements - continued FOR THE YEAR ENDED 31 MARCH 2023 TANGIBLE FIXED ASSETS Pl8nt and machinery Van Totals COST At l April 2022 Additions 2,514 259 9,150 11,664 259 At 31 March 2023 2,773 9,150 11,923 DEPRECIATION At l April 2022 Charge for year 862 375 5,490 1,830 6,352 2,205 At 31 March 2023 1,237 7,320 8,557 P4KT BOOK VALUE At 3 l MaTch 2023 1,536 1,830 3,366 At 31 March 2022 1,652 3,660 5.312 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113123 3113122 Bank loan5 and overdrafts (se¢ note 7) Trade creditoi's Other creditors Acci'uals and deferred income 246 269 7,028 1,453 5,630 1.393 8,996 7,023 LOANS An analysis of the matui'ity of loans is given below.. 3113123 3113122 Amounts falling due within one year on deinand- Bank overdrafts 246 continued...
NORTHEI RN IRELAND BATTERY HETr4 RESCUE Notes to the Financial Statements- continued FOR THE YEAR ENDED 31 MARCH 2023 MOVEMENT IN FUNDS Net mov¢rneiit in fund5 At 3113123 At 114f22 Unrestricted funds General flind 2,421 {6,689) (4,268} TOTAL FUNDS 2,421 (6,689) (4,268) Net movement in funds. incliided in the above are as follows: Incoming resourees Resources expended Movemeiit iii fuiids Unrestricted funds General fund 28,021 (34,710) (6,689) TOTAL FUNDS 28,021 (34,710) {6,689) Comp2ratives for movement in funds Net movement in fuiid5 At 3113122 At 114121 Uni'estricted funds G¢nei'al fund 3,124 (703) 2.421 TOTAL FUNDS 3,124 (703) 2,421 Coinparative net Inoveinent Én funds, included in the above are as follows: Ineoming resources Resources expended Movement in fund5 Unrestrielod funds General fund 28,058 (28,761) (703) TOTAL FUNDS 28,058 (28,76l) {703) continued...
NORTHERN IRELAP4D BArfERY HEN RESCUE Iyotes to the Financial Statements- eontinued FOR THE YEAR ENDED 31 MARCH 2023 MOVEMENT IN FUNDS- eontinued A currettt year 12 Inollths and prior year 12 months combined position is as follows: Net movement in fuTLds At 3113123 At 114121 Unrestricted funds Gene171 fund 3,124 (7J92) (4,268) TOTAL FUNDS 3,124 (7,392) (4,268) A CLwrent year 12 months and prior year 12 months combined iiet inovement in fiinds, iiicluded in the above are as follows: Incoming resource5 Resourees expended Movement in fund Uni'estricted funds General fund 56,079 (63,471) (7,392) TOTAL FUNDS 56,079 (63,471) (7,392) RELATED PARTY DISCLOSURES The Other Creditors figure of £7,028 (2022:£1,830) repSentS a loan froin Barb.a Mladek. a director/trustee of the coiiipany. io