REGISTERED COMPANY NUMBER: N1611869 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC104929 Report of the Truslees and Unaudited Financial Statement5 for the Year Elld 31 March 2024 for NORTHERN IRELAND 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 Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Slatements 6 to 10
NORTHERN IRELAND BArrERY HEN RESCUE Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Our main aims and objectives, as set out in our governing documents, the Memorandum and Articles of Association: To rescue battery and other hens from egg producing famis when the fanns are depopulating and to find thein hoines where they can live a nathral free range life To arrange veterinary treatment for any hens: and To look after and care for hens who are not rehomed in accordance with the point above on a temporary or permanent basis Our aim is to educate the public on where their food comes from, allowing them to see the results of factory fanning on the hens so that they can make an infomied choice about what they choose to eat. To educate the public on how the welfare of animals is badly affected in an intensive farn)ing situation and to show them the beneflts to health. both Inental and physical, that keeping a few hens as pets can provide. Significant activities During the 202312024 year we continued to finish renovations to the rescue centre areas and to the periineter fence. Our facility to have a specific area, albeit small, to take in hens and rooslers to an area that they can be isolated for 28 days fiDm the remainder of the hens has been invaluable and has been an iinportant unproveinent for us in light of the ongoing outbreaks of Avin Flu and the number of roosters being dumped is increasing. However, this area is not the most suitable as we are having rodent issues. We need to look at moving the A&E area to a secure location which Rats and mice can't access. We have had some negative fe¢dback on the insistence of a flock licence before rehoming froin us, but we have stuck to our guns and gradually people are accepting and understanding the importance of it in helping to prevent Avian Flu from spreading due to unlicensed hen owners. With the completion of the first stage of our drainage a few years ago we have noticed that with the increasing rainfall each year, it's not draining as inuch as we would like. The surrounding water table is high most of Éhe time and not getting a chance to drain away. The improvements in the grdzing areas have held their own so far with the ducks being able to graze as well as rest on the grass. The ducks have been slow to rehoine but we are sticking with it and hope to get duck numbers down soon... We continued to move forward and secure more regular donations from our followers. We have found that Amazon, Ebay and Facebook have allowed us lo raise funds more easily for specific projects. Plans for 2024-2025 l. To raise funds to complete the perimeler fence, raising it to 8ft all round 2. Coinplete second part of drainage 3. Find a volunteer to help with arranging the fund raising and set up a committee under the walch of Patricia 4. We anticipate 2024ll5 to be the organising Inore structure, so that Barbara doesn't get landed with ever)rthing 5. We will bring on Tracy Middleditch as a director also and her knowledge and her strength and abilities for dealing with poulty will be miich welcomed
NORTHERN IRELAND BATTERY HEN RESCUE R¢poi-t of the Tru5tC¢5 FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Northern Ireland Battery Hen Rescue (a company limited by guardntee) is a charitable company governed by its Memorandum and Articles of Association REFERENCE AND ADMINISTRATIVE DETAIIS Regi.%tered Company number N1611869 (Northern Ireland) Registered Charity number NICI 04929 R¢gist¢red offjce 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 Patricia Harbinson Independent Examiner M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House J22 Lisburn Road Belfast Co. Antrim BT9 6GH Approved by order of the board of tSteeS on ............. .S................ and signed on its behalf by: Barbara Mladek- Trustee
Independent Examiner'5 Report to the Trustees or Northern Ireland Battery Hen Reseue I report on the accounts of ihe company for the year ended 31 March 2024. which are set out on pages four to ten. Respective responsibilitie5 of charity trustees and examiner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity IS not subject to audit under company law and is eligible for independent exainÉnation, it is my responsibility to: examine the accounts under Section 65 of the Charities Act 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 Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your chartty account5 as required under Section 65 of the Charities Act and my exainination 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. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual iteins or disclosures in ihe accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Stateinent of Recominended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed iny exainination and have no concems in respect of the matters (l) to (4) listed above and, in connection with following ihe Directions of the Charity Cominission for Northern Ireland, I have found no inatters that require drawing to your attention. i(oJrt4y Seamus McLernon M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antriin BT9 6GH Date: e02
NORTHERN IRELAND BATTERY HEN RESCUE Statement of Financial Activitie5 FOR THE YEAR ENDED 31 MARCH 2024 3113124 Total funds 3113123 Total funds Unrestricted fund Reslricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 23,935 23,935 28,021 EXPENDITURE ON Raising ndS 14,284 14,284 22,190 Charitable activilies General 9,262 9,262 12,520 Total 23,546 23,546 34,710 NET INCOMEI(EXPENDITURE) 389 389 (6,689) RECONCILIATION OF FUNDS Total funds brought forward (4,268) (4,268) 2,421 TOTAL FUNDS CARRIED FORWARD {3,879) (3,879) (4,268) The notes fonn part of these financial statements
NORTHERN IRELAND BAERy HEN RESCUE Balaiilr Slieet 31 MARCH 2024 3113124 Total fund5 3113123 Total funds Unre51ricted fund Re5tricled fund Notes FIXED ASSETS Tangible assets 1,161 1,161 3,366 CURRENT ASSETS Cash at bank and in hand 1,231 1,231 1,362 CREDITORS Amounts falling due within one year (6271) (6,271) (8,996) NET CURRENT ASSETSI(LIABILITIES) (5,040) (5,040) (7,634) TOTAL ASSETS LESS CURRENT LIABILITIES (3,879) (3,879) (4,268) NET ASSETSI{LIABILITIES) (3,879) (3,879) (4,268) FUNDS Unrestricted ndS (3.879) (4.268) TOTAL FUNDS (3,879) (4,268) The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 3156 and 387 of the Coinpanies Act 2006 and preparing financial slatements which give a true and fair view of the state of affairs of the charilable company as at th¢ end of each financial year and of its surplus or deficit for each fmancial year in accordance with the requireinents of Sections 394 and 395 and which otherwise Comply with the requirements of the Coinpanies Act 2006 relating to financial statements $0 far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable cornpanies subj¢¢t to the small companies regim¢. The financial statements were approved by the Board of Trustees and authorised for issue . and were signed on its behalf by: on Barbara Mladek - Trustee The notes fomi part of these financial statements
NORTHERN IRELAND BATTERY HEN RESCUE Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basis of preparing the financial statemenls The financial statements of the charitable coinpany, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Stateinent of Recominended Praclice applicable to charities preparing their accounts Èn accordance with the Financial Reporting Standard applicable 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 prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a Iransfer of econoinic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrua15 basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery Van 150/0 on cost 200/0 on cost Taxation The charity is exempt from corporation tax on its charitable activities. Fund aeeounting Unrestricted funds can be used in accordance with the charitable objective5 at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when ndS are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial stateinents. NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting): 3113124 3113123 Depreciation - owned assets 2,205 2,205 contiiiued.
NORTHERN IRELAND BATTERY HEN RESCUE Notes to the Financial Statements- contlDued FOR THE YEAR ENDED 31 MARCH 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no Irustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. COMPARA TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations aThd legacies 28,021 28,021 EXPENDJTURE ON Raising funds 22,190 22,190 Charitable aelivities General 12,520 12,520 Total 34,710 34,710 NET INCOMEI(EXPENDITURE) (6,689) (6,689) RECONCILIATION OF FUNDS Total funds brought forward 2,421 2,421 TOTAL FUNDS CARRIED FORWARD (4,268) (4,268) TANGIBLE FIXED ASSETS Plant and machinery Van Totals COST At l April 2023 and 31 March 2024 2,773 9,150 11,923 DEPRECIATION At l April 2023 Charge for year 1,237 375 7,320 1,830 8,557 2,205 At 31 March 2024 1,612 9,150 10,762 NET BOOK VALUE At 31 March 2024 1,161 1,161 At 31 March 2023 1,516 1,830 3,366 continued...
NORTHERN IRELAND BATTERY HEN RESCUE Notes to the Financial Statements - eontinued FOR THE YEAR ENDED 31 MARCH 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3113124 3113123 Bank loans and overdraft5 (see note 7) Trade creditors Other creditors Accruals and deferred income 173 246 269 7,028 1,453 4,608 1,490 6,271 8,996 LOANS An analysis of the maturity of loans is given below: 3113124 3113123 Amounts falling due within one year on demand: Batth overdrafts 173 246 MOVEMENT IN FUNDS Net movement in funds Al 3113ll4 At 114123 Unrestricted funds General fund (4268) 389 (3,879) TOTAL FUNDS {4.268) 389 {3,879} Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 23,935 (23,546) 389 TOTAL FUNDS 23,935 (23,546) 389 continued...
NORTHERN IRELAND BATTERY HEN RESCUE Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024 MOVEMENT IN FUNDS- continued Comparatives for movement il) funds Net movement in fund5 At 3113123 At 114122 Unrestricted fund5 General fund 2,421 {6,689) (4,268) TOTAL FUNDS 2,421 (6,689) (4,268) Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 28.021 (34,710) (6,689) TOTAL FUNDS 28,021 (34,710) (6,689) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 3113124 Al 114122 Unrestricted fund5 GeTheral fund 2,421 (6,300) (3,879) TOTAL FUNDS 2,421 (6,300) (3,879) A current year 12 months and prior year 12 months combined net moveinent in fund5, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted fund5 General fund 51.956 (58,256) (6,300) TOTAL FUNDS 51,956 (58,256) (6,300) continued...
NORTHERN IRELAND BArrERY HEN RESCUE Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024 RELATED PARTY DISCLOSURES The Other Creditors figure of £4,608 (2023:£7.028) represents a loan from Barbara Mladek, a directorltrustee of the company. 10