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2025-03-31-accounts

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Filename: Final Accounts to Barbara.pdf ~~——lt ‘(‘‘i™éOCOC~C~~ Client of: MB McGrady & Co ~~——lt(‘OC~~

Signature Details

Name: Barbara Mladek ~~——li ‘(‘“‘iéCCCO~~ Email: babsmladek@msn.com ~~——li ‘(‘“‘iéCCCO~~ Date & Time: 24/12/2025 08:32:42 AM (GMT) ~~——li ‘(‘“‘iéCCCO~~ IP Address: 84.64.66.106 ~~——li ‘(‘“‘iéCCCO~~ Barbara Mladek confirms that the information is Signing Statement: correct and complete to the best of their knowledge and belief.

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REGISTERED COMPANY NUMBER: NI611869 (Northern Ireland) REGISTERED CHARITY NUMBER: 104929

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

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 2025

----- Start of picture text -----
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11 to 12
----- End of picture text -----

Northern Ireland Battery Hen Rescue

Report of the Trustees for the Year Ended 31 March 2025

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 2025. 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 1 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

Our aim is to educate the public on where their food comes from, allowing them to see the results of factory farming on the hens so that they can make an informed choice about what they choose to eat. To educate the public on how the welfare of animals is badly affected in an intensive farming situation and to show them the benefits to health, both mental and physical, that keeping a few hens as pets can provide.

Significant activities

During the 2024/2025 we had a rollercoaster of a year. The year commenced as we expected with rescues and rehoming's as usual. The summer months gave us the opportunity to continue with the finishing touches of the perimeter fence, raising it to eight feet to deter foxes. Our sick bay area had to be moved out of our portacabin and into our barn due to an issue with rats. However that is fully under control and between boxes and our feral cat community the situation is under control, however a lot of damage was done to the walls of the portacabin.

Our new drainage is working well in those areas, and we hope to continue to raise funds to get the reminder of the branches of drainage throughout the rescue centres wee improve and rebuild areas.

Due to Avian flu situation in NI we took the decision to separate our poultry from our ducks and geese. Our poultry are now housed in what was our "rescue area" whilst the ducks and geese reside in the long dog run with stables at the back.

An horrendous incident in Moy in September where a lorry carrying approximately 16,000 hens, and taking them to be slaughtered, caught fire. The driver was unable to remove the side curtains and release the birds and the majority of them were burnt to death. However, some managed to leap from the lorry as their crates melted in the fire.

we spent 6 days scouring the surrounding area for any that escaped and found a total of 46, of which 12 had to be humanely euthanized as their injuries were too far gone. The remaining 34 came back to the nut house to receive intensive care for their injuries and their burns. WE asked the public for their help with funding the vet fees and the cost of all their treatments. Their response was amazing and we raised just over £15K. This allowed us to plan for a more suitable sick bay that would be rat proof. WE managed to secure a 20ft container and were planning on getting all the works done to open "Bessies Barn" in memory of the hens that perish daily for cheap eggs.

As 2025 commenced we were looking forward to all that needed done when I took majorly ill and had a life saving and life changing operation in January. This caused all our plans to be put on hold whilst I went through recovery.

Our aims for 2025/26

To get back on track completing Bessies Barn and offering health clinics where I can assess peoples hens before they take ill, or at the start of any issues.

To redo our hen compound with a concrete base and secure run

To extend the drainage up to the new hens area >Build an area for holiday coops

1

Northern Ireland Battery Hen Rescue

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Northern Ireland Battery Hen Rescue (a company limited by guarantee) is a charitable company governed by its Memorandum and Articles of Association

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI611869 (Northern Ireland)

Registered Charity number

104929

Registered office

The Nut House 16 Nut Hill Road Moira BT67 0PH

Trustees

The trustees who served the charity during the period were as follows:

Ms Barbara Mladek Ms Patricia Harbinson Mrs Tracy Middleditch (appointed 3 Sept 2024) (resigned 22 Oct 2025)

Independent Examiner

M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Barbara Mladek - Trustee

2

Independent Examiner's Report to the Trustees of Northern Ireland Battery Hen Rescue

I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages four to ten.

Respective responsibilities 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 examination, it is my responsibility to:

Basis of the independent examiner's report

I have examined your charity accounts as required under Section 65 of the Charities Act and my 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. 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 items or disclosures in the 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:

  1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. 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 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

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

I have completed my 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, I have found no matters that require drawing to your attention.

Seamus McLernon

M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH

Date: .............................................

3

Northern Ireland Battery Hen Rescue

Statement of Financial Activities for the Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
2
Unrestricted
fund
£
43,477
1
Restricted
fund
£
-
-
Restricted
fund
£
-
-
31/3/25
31/3/24
Total
Total
funds
funds
£
£
43,477
23,935
1
-
Total 43,478 - 43,478
23,935
EXPENDITURE ON
Raising funds
Charitable activities
General
21,244
13,943
-
-
21,244
14,284
13,943
9,262
Total 35,187 - 35,187
23,546
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
8,291
(3,879)
-
-
8,291
389
(3,879)
(4,268)
TOTAL FUNDS CARRIED FORWARD 4,412 - 4,412
(3,879)

The notes form part of these financial statements

4

Northern Ireland Battery Hen Rescue

Balance Sheet 31 March 2025

Notes
FIXED ASSETS
Tangible assets
6
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
Unrestricted
Restricted
fund
fund
£
£
5,756
-
1,535
-
(2,879)
-
Unrestricted
Restricted
fund
fund
£
£
5,756
-
1,535
-
(2,879)
-
31/3/25
31/3/24
Total
Total
funds
funds
£
£
5,756
1,161
1,535
1,231
(2,879)
(6,271)
NET CURRENT ASSETS/(LIABILITIES) (1,344) - (1,344)
(5,040)
TOTAL ASSETS LESS CURRENT
LIABILITIES
4,412 - 4,412
(3,879)
NET ASSETS/(LIABILITIES) 4,412 - 4,412
(3,879)
FUNDS
9
Unrestricted funds
4,412
(3,879)
TOTAL FUNDS 4,412
(3,879)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial 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 Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Barbara Mladek - Trustee

The notes form part of these financial statements

5

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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: 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 1 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 transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals 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 - 15% on cost Van - 20% 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 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 funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

6

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. INVESTMENT INCOME

31/3/25 31/3/24 £ £ Interest receivable - trading 1 - NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): 31/3/25 31/3/24 £ £ Depreciation - owned assets 827 2,205

3. NET INCOME/(EXPENDITURE)

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
23,935
-
EXPENDITURE ON
Raising funds
14,284
-
Charitable activities
General
9,262
-
Total
23,546
-
NET INCOME
389
-
RECONCILIATION OF FUNDS
Total funds brought forward
(4,268)
-
TOTAL FUNDS CARRIED FORWARD
(3,879)
-
Total
funds
£
23,935
14,284
9,262
23,546
389
(4,268)
(3,879)

continued...

7

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

6. TANGIBLE FIXED ASSETS

6.
TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 April 2024
2,773
Additions
-
Fixtures
and
fittings
£
-
5,422
Van
Totals
£
£
9,150
11,923
-
5,422
At 31 March 2025
2,773
5,422 9,150
17,345
DEPRECIATION
At 1 April 2024
1,612
Charge for year
375
-
452
9,150
10,762
-
827
At 31 March 2025
1,987
452 9,150
11,589
NET BOOK VALUE
At 31 March 2025
786
4,970 -
5,756
At 31 March 2024
1,161
- -
1,161
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
Bank loans and overdrafts (see note 8)
Other creditors
Accruals and deferred income
YEAR 31/3/25
31/3/24
£
£
82
173
1,251
4,608
1,546
1,490
2,879
6,271
8.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
31/3/25
31/3/24
£
£
82
173

continued...

8

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
At 1/4/24
£
Unrestricted funds
General fund
(3,879)
Net
movement
in funds
£
8,291
At
31/3/25
£
4,412
TOTAL FUNDS
(3,879)
8,291 4,412
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
43,478
Resources
expended
£
(35,187)
Movement
in funds
£
8,291
TOTAL FUNDS
43,478
(35,187) 8,291
Comparatives for movement in funds
At 1/4/23
£
Unrestricted funds
General fund
(4,268)
Net
movement
in funds
£
389
At
31/3/24
£
(3,879)
TOTAL FUNDS
(4,268)
389 (3,879)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
23,935
Resources
expended
£
(23,546)
Movement
in funds
£
389
TOTAL FUNDS
23,935
(23,546) 389

continued...

9

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

At 1/4/23
£
Unrestricted funds
General fund
(4,268)
Net
movement
At
in funds
31/3/25
£
£
8,680
4,412
TOTAL FUNDS
(4,268)
8,680
4,412

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Incoming
Resources
resources
expended
£
£
67,413
(58,733)
Movement
in funds
£
8,680
TOTAL FUNDS 67,413
(58,733)
8,680

10. RELATED PARTY DISCLOSURES

The Other Creditors figure of £1,251 (2024:£4,608) represents a loan from Barbara Mladek, a director/trustee of the company.

10

Northern Ireland Battery Hen Rescue

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Interest receivable - trading
31/3/25
31/3/24
£
£
43,477
23,935
1
-
Total incoming resources
EXPENDITURE
Other trading activities
Purchases
Feed
Bedding
Vet expenses
Equipment
43,478
23,935
4,505
725
10,694
11,651
616
435
5,429
900
-
573
Charitable activities
Telephone
Support costs
Management
Rates and water
Insurance
Motor expenses
Repairs and maintenance
Postage and stationery
Sundries
Subscriptions
No description
21,244
14,284
318
-
1,303
76
782
1,507
3,758
3,409
5,259
350
47
211
1
287
462
181
97
-
Finance
Bank charges
Plant and machinery
Fixtures and fittings
Motor vehicles
11,709
6,021
260
255
375
375
452
-
-
1,830
Governance costs
Accountancy and legal fees
1,087
2,460
829
781

This page does not form part of the statutory financial statements

11

Northern Ireland Battery Hen Rescue

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

31/3/25
31/3/24
£
£
Total resources expended 35,187
23,546
Net income 8,291
389

This page does not form part of the statutory financial statements

12