Charlty reglstratlon number NIC106779
Company registration number N1645182 (Northern Ireland)
MID ANTRIM ANIMAL SANCTUARY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

MID ANTRIM ANIMAL SANCTUARY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D Hollinger
F Waite
S Kennedy
H Kerr
DrA Godden
(Appointed 9 June 2023)
(Appointed 24 April 20241
Secretaries
J Hume
G Stirling
(Appointed 23 May 2024)
Charlty number
NIC106779
Company number
N1645182
Principal addrèss
60 Greyslone Road
Antrim
BT412QN
Audltor
Corrigan CA Limited
24 Greystone Road
Antrim
N Ireland
BT412QN
Bankers
Danske Bank
42 High Street
Anlrim
BT414AN
Solicitors
Mccauley RitGhie Solicitors
89 Holywood Road
Belfast
BT4 3RD

MID ANTRIM ANIMAL SANCTUARY
CONTENTS
Page
Trustees, report
1- 15
Statement of truslees, responsibilities
16
Independent auditor's report
17-19
Statement of financial activities
20
Balance sheet
21
Statement of cash flows
22
Notes to the financial statements
23-34

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present Iheir annual report and financial statements for the year ended 31 March 2024.
Chalr's Foreword:
Mid Antrim Animal Sanctuary has a rich history rooled in our dedication to animal welfare. Formed in 1996. the
sanctuary began as a rnodèst initiative by a group of passionate volunteers commilled to rescuing and caring for
abandoned and mistreated animals. Over the years, it has grown significantly, bolh in lerms of ils facilities and its
impact on the lives of companion animals across Northern Ireland.
Initially, the sanctuary operated on a small scale but as the need for our servI￿S grew, the sanctuary expanded its
operalions, enhancing its infrastructure to accommodate more anima5s and provide better care. This included the
development of improved kennels, veterinary facilities. and areas for animal enrichment and Iraining.
Throughout our history, we have maintained a strong reputation for our compassionate approach to animal welfare.
We have forged valuable connections with other animal welfare organisations, local aulhorities, and the community,
which have been crucial in our efforts to rehome animals and advocate for better anirnal protection laws.
Tha sanctuary's commitment lo animal welfare extends beyond providing shelter and care. We actively engage in
publi¢ education campaigns to raise awareness about responsible pel ownership and the importance of animal
welfare. Communily outreach programs have been instrumental in fostering a culture of compassion and empathy
towards animals in the local area.
Staff and Volunteers are the backbone of our Sanctuary. Without their dedication we would not be able to provide
the high-qualily. potentially lif8saving care and support that we do to so many animals in need.
Today. Mid Anlrim Animal Sancluary stands as a testament to the power of dedication and our ongoing efforts to
rescue. rehabilitate. and rehome animals, coupled with our advocacy and educational initialives, ensure that we
remain a vilal resource for animals in need and a beacon of hope for animal welfare in Northem Ireland.
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 governing document. the Companies Act 2006 and "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 1021"
(effective 1 January 2019).

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectlves and Activities
Charitable Ob
ision
ectlves
'To work to enhance the Sanctuary's reptjlation as an excellent example in it's field.
o work to ensure all dogs and cats have the best opportunities to be rehomed in foreve
homes.
o work towards a point where at some time in the future no pet animal is unwanted,
mistreated, neglected, homeless or needlessly euthanised.
Mission
"Mid Antrim Animal Sanctuary is fully committed to providing Gare, shelter and
enrichment to, and to alleviate the suffèring of unwanted, abandoned or vulnerable dogs
nd cats and to rehome them if possible or olhemise offer them a caring home for life.
e also aim to educate the public on the welfare of companion animals."
Public Benefit Statement
In setting our objectives and planning our activities for the 2023124 year the Trustees gave careful consideration to
the Charity Commission for Northern Ireland's guidance on public benefit. To ensure that the activities have helped
to achieve the charity's purposes and provide a benefit to the beneficiaries. all our activities are related to the
following charilable objectives..
For the benefit of the public in Northern Ireland, to relieve the suffering and distress of animals in need of
rescue, care and attention and in particular, to provide and maintain a sanctuary or other facilities for the
reception, care, treatment and r&homing of such animals and by any other means as the directors shall
consider appropriate.
To advance the education of young people and adulls on the promotion of animal welfare and Ihe correct
treatment of anirnals by any means as the directors shall consider appropriate.
Our main objectives include:
To relieve the suffering and distréss of animals in need of rescu6, care or attention and provide a safe refuge
for them until they find their forever home.
To provide medical altenlion, enrichrnent and 50cialisation aclivities for all animals in our care.
The provision of facilities for the animals in our care and provide a home for life, where necessary.
To allow for the return of any of our animals should they encounter any difficulties in their new home.
Encouraging interest and advocating the support of animal welfare throughout Northern Ireland.
The advancement of educalion in animal welfare.
To increase and encourage volunteering opportunities so as to complement and supplement the work of the
staff.
To increase the profile of the organisalion and ensuring we have sufficient funds to meet our aims and
objectives year on year.
To extend our membership and supporter networks.
There have been no material changes in tho objects of the charity since the previous year. In shaping our activities
and objectives, the TrLtstees have considered the Charity Commission's guidance on public benefit. These benefits
are demonslraled through the number of animals successfully re-homed within the year and the reduotion in
unwaiited, neglected, abused and vulnerable animals. These benefits asso include the promotion of animal welfare
through education, promolion and volunteertng opportunities.
None of these purposes give rise to any harm.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our Beneflciarles
Our Animals
During this year our activities resulted in the following rehoming achievements:
2017118
238
150
018119
327
69
019120
342
326
020121
151
49
2021122
204
244
022123
171
48
023124
27
21
Dogs
Cats
The Trustees noted a satisfactory level of animal re-homing, with a 33
its increase in the number of dogs rehomed
from 2022123. However, there was an 11 % decrease in thé number of cats finding homes, which is a COn￿rn.
Despite the positive Irend in dog rehoming, the Trustees acknowledge that the re-homing environment continues to
be challenging and is anticipated to remain so due to factors such as the ongoing cost-of-living crisis, which has
resulted in more people Sufrendering their pets.
oi
Return and Fostèr Statistics
In line wilh our objectives, the Sanctuary provides a commitment that all adopted animals may be returned in the
event of difficulties in their new homes. This year saw 21 dogs and 24 cats being returned. Once returned, any
influencing factors are thoroughly assessed and addressed before considering future re-homing opportunities.
Additionally. 9 dogs and 14 cats were placed in foster care due to medical or behavioural issues that impacted their
chances of finding permanent homes.
Behavioural Mentorin
Plans
BMPS
Behavioural Mentoring Plans {BMPs) continue to be a cornerstone of our work. These plans are crucial in
addressing behavioural issues within the kennel environment and ensuring effective communication among team
members and potential adopters. This structured approach he5ps to achieve the best possible rehoming outcomes
by preparing dogs to transition smoothly inlo their new homes.
Five Domains of Anima5 Welfare
The Five Domains of Animal Welfare play a significant role in addressing both the physical and mental well-being of
our animals. In response to recent research and benchmarkirig against olher organisations, we revised our policy
on routine neutering and spaying. These procedures are now limed according to the dog's age and breed, as
evidence has shown Ihat early neutering can contribute to behavioural difficulties.
Lon
-Temi Care
At the end of the 2023124 reporting year, we had a total of 5 long-term dogs who were unable lo find a home for
various reasons. These dogs have a lifetime sanctuary at our facility, receiving ongoing ¢are and enrichment to
ensure their well-being.
The Puppy Plan project has been highly successful. providing a structured training schedule for puppies under six
monlhs old while in our care. This plan is designed to prepare them for rehoming by introducing them to external
environments. Once rehomed, adopters are encouraged to enrol in formal socialization and training Classes to
continue their puppies, development.
Kitten Plan
In 2022123, we introduced the Kitten Plan program, which guides adopters through an eight-week post-adoption
socializalion and habituation plan to prevent fear-based behaviours. This initiative ensures that kittens receive the
best start in life and are well-prepared for their new homes.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Enrichment and Socializalion Pro
ecls
Our enrichment and socialization projects remain a prioflty, with a particular focus on ensuring that long-term dogs
benefit from Ihese activities. The Dogs Day Out Programme continues to be an integral part of our efforts, providing
varied and stimulating experiences for the dogs in our Care.
Behavioural Su
ort forAdo
ters
To SL+PPOrt adopters, we offer a Behavioural Talk and Advice Programmè, which saw 26 dogs and their owners
attend sessions this year. Our 'April's Wish, initiative, funded through specif1c donations, provides one-on-one
behavioural advice in the home environment, further supporting successful rehoming.
Re-homin
Packs and Follow-u
We continue to update our re-homing packs. which offer comprehensive advice for new adoplars and an overview
of our work. Post-adoption follow-ups are now a regular feature, allowing us to understand and address any
challenges that arise, ensuring the long-term success of each adoption.
Our Staff and Volunteers:
During the 2023124 reporting year, MAAS staff participated in a range of training sessions aimed al enhancing their
skills and knowledge across various important areas. Thèse sessiorls included training on XL Bully legislation
updates provided through the Association of Dogs and Cats Homes (ADCH). as well as information on the evolving
science of neutering dogs and cats. with guidance from ADCH and the Cats Protection Leaguelcat Group. Staff
also received essential training in First Aid, Fire, and Manual Handling awareness. along with specialized sessions
on First Aid for Mental Health and Emergency First Aid. Additionally, a Safe Place awareness session was
conducted to raise awareness about maintaining a safe and supportive environment within the organization.
In March 2024, the Board issued Su￿eY$, one lo staff and one to volunteers, with the aim of gauging
setisfaciion levels among those working in the sanctuary and our stores. The surveys were designed to identify
areas for improvement and to help shape our future aclivities. Response rates varied, with the staff Su￿eY receiving
a generally low level of participation. Despite this, the results have continued lo influence our decision-making and
remain a driving force behind our focus on continuous improvement.
"Mid Antrim Animal Sancluary is committed to maintaining the highest standards of care and service by continually
reviewing and monitoring the performance of our officers and volunleers. We conduct regular staff rneetings to
ensure effective communication. provide feedback. and support our team's development. This approach enablès us
to identify areas for improvement, celebrate successes, and ensure that we are delivering the best possible
outcomes for the animals in our care.
Volunteers play a major part in ensuring the organisation meet its aims and objectives. Volunteer inductions
continue with a total of 6 held in the year. Once inducted, our volunteers are encouraged to attend staff training on
specific animal welfare subjects to enhance both their knowledge and be an integral part of Ihe team meeting all
organisational objectives.
The Trustees thank all our volunteers for their work, support, and commitment, in complementing our staff team
throughout the reporting period.
Our Communities:
Partnershi
wilh Women's Aid ABCL&N
Our partnership with Women's Aid ABCL&N, which serves Anlrim, Ballymena, Carrickfergus, Larne, and
Newtownabbey, remains robust. Through this agreement, we offer saf6 r6Mge for the dogs and cats of Women's Aid
service users during transitional periods. Over the past year, we supported six Setv1￿ users, with no impact on the
Sanctuary's capacity or our ability to assist other animals. This service is provided at no cost to Women's Aid or the
individuals. We have also achieved Safe Place recognition and are recognised as a Safe Employer conceming
domestic violence.
ort for Communil Or
anis8tions and Foodbanks
We continue to support local community organisations and foodbanks by providing pet food donations to six
initiatives. Our aim is to help keep pets in their homes and prevent relinquishmenl, acknowledging the significant joy
and comfort animals bring to their owners.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Chari
Sho
Contributions
Our charity shop actively supports other homeless organisations by donating unsold clolhing items. We also
collaborate with foodbanks through the School Uniform scheme, contributing to their efforts in assisting those in
need.
Collaborations and Cor
orate Partnershi
We maintain ongoing collaborations with animal charities and strive to strengthen our relationships with businesses.
Our goal is to align with their Corporate Social Responsibility {CSRI strategies. enhancing mutual support and
impact.
Commitment lo Education in Animal Welfare
Over the past year, we have continued to priorilise educational practices as a key aspect of our work in anlmal
welfare. We believe that education is a crucial first step for alleviating the suffering of companion animals and
fostering a more compassionate community.
Our outreach included visils to local primary schools, where we engaged with students to discuss animal welfare
and well-being. These interactions aimed to inslil a sense of responsibility and empathy towards animals from an
eady age.
These educational efforts represent th6 first steps in our ongoing mission to enhance the welfare of companion
animals and promote a deeper understanding of their needs within the community.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our Key Achievements & Impacts
Launch of Our New Activit
and Enrichment Area
In September 2023, we were thrilled to officially 5aunch our newly developed aclivity and enrichment area at Mid
Antrim Animal Sanctuary. This exciting development, six years in the making, was made possible after acquiring
additional land behind our existing premises. An opening event was attended by volunteers, with a public opening
held which was attended by the Mayor of Antrim and Newtownabbey, local councillors and MLA'S, and the wider
public.
The new faciliiy featur8S:
Meet and Greet Building= A dedicated space where prospective families can meet and get to know their
potential new family members in a comfortable and welcoming environmenl.
Puppy Unit.- A specialised area for expectant mothers and their pups, including a socialis8tion space to give
them the best possible start in life.
Living Room Spaces= Designed to help dogs acclimate to indoor living, these environments allow them to
socialise in a Setting that may be entirely new for some of our residents.
Sensory Garden= An enclosed, stimulating environment featuring scented plants. play items, and high
shelving, providing our cats with a rich, exploratory experience.
Puppy Run & Agility Course.. These areas are designed to offer both physical and mental challenges,
helping to keep our dogs healthy and engaged.
Exercise Runs.. Four expansive outdoor spaces wher8 dogs can enjoy the freedom to run and play.
Cat Garden- A secure and engaging Spa￿ that offers our feline residents an opportunity to explore, play,
and observe the world around them.
Since the official opening, our animals have greatly benefited from Ihe increased exercise and enrichment
opportunities provided by these new facilities. The dogs are thriving with the added physical activity and mental
stimulation, while the cats are enjoying the freedom to explore their enhan￿d environments. Morèover. the
dedicated meet and greet area has become a vital space where hopeful new families can comfortably inleract with
and get to know their potential new pets, fostering stronger bonds and more SUGcessful adoptions.
These enhancements have been designed to significantly improve the lives of the animals in our care. providing
Ihem,with the best possible environment during their stay at the Sanctuary. We are deeply grateful to everyone who
has supported us over the years, helping to make this transformative development a reality.
Public Access at the Sanctua
In March 2024, we began opening the Sanctuary to the public every Wednesday and Saturday from 1..30 pm to 4..00
pm. During these hours, visitors can access our kennel yard to view dogs available for rehoming. This open access
provides an opportunity for the public to engage with our staff and volunteers. learn about our ongoing work, and
gain insights into the operations of the Sanctuary. Following an initial bedding in period, the opening has proven to
be a welcome change.
Our Challenges
Closure of our Larne Sho
due lo fire dama
On February 1st, 2024. Mid Antrim Animal Sanctuary faced a significant selback when a fire devastated our Larne
shop, causing irreparable damage to the shop and its contents. Despite this unexpeoted crisis, our team acted
swiftly, negotiating a move to an adI8￿nt sile at no additional cost. Thanks to the overwhelming generosity of the
community. who provided an influx of donations. and the transfer of stock from our Antrim store, we successfully
reopened the Lame shop in March 2024. just over one monlh after the fire.
The relocation to a larger space has presented an unexpected opportunity. The increased size of the new slore has
allowed us to explore the potentl81 for a permanent move to a larger, more strategically positioned location. The
Board of Trustees is currently evaluating the long-term viability of this option, considering the benefils it could bring
to our fundraising efforts and overall mission.
We are immensely grateful for the support we received during this challenging time, which not only enabled us to
quickly re-establish our Larne presence bul also opened the door to future growth and expansion.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Volunteer Retention
The current landscape for recruiling and retaining volunteers across Northèm Ireland presents significant
challenges. Mid Antrim Animal Sanctuary is continuously promoting the benefils of volunteering and actively seeking
to expand its volunteer base.
However, this has proven to be difficult due to a variety of factors. Many individuals face time conslraints,
particularly those balancing work and family commitments, which limits their ability to commit to volunteer work.
Additionally, the cost-of-living crisis has led some potential volunteers to seek paid employment over volunteer
roles. There is also increased compelition for volunteers, as many charitable organisations in Northern Ireland are
facing similar shortages and are slriving to engage the same pool of willing individuals. Despite these challenges,
the Sanctuary remains dedicated to highlighting the rewarding experience of volunteering and the positive impact it
has on bolh the animals and the community. in the hope of inspiring more péople to join their leam.
Benchmarking and Best Practice
Collaboration with Battersea Do
& Cats Home
In June and July 2023, representatives from Baltersea Dogs & Cats Home visited Mid Antrim Animal Sanctuary to
learn more about our operations and the current status of arsimal welfare in Northern Ireland. This visit was an
invaluable opportunity to showcase the Sanctuary's approach to animal care and rehoming. Discussions focused on
our ongoing initiatives and the unique challenges we face within the region. Moving fo￿ard, plans are being
dévèloped for collaborative training opportunities, the establishment of bursaries to support staff development, and
joint funding applications to enhance our capabilities and broaden our impact. Such partnerships with esleemed
organisalions like Battersea are essential for sharing knowledge, adopting best pradices, and elevating standards
of animal welfare across the sector.
Northern Ireland Animal Welfare Forum
In May 2023. the Mid Antrim Animal Sanctuary participated in the Northern Ireland Animal Welfare Forum, 8 meeting
that brought together various animal charities from across the region. This forum provided a platform for discussing
prevalent issues, sharing insights, and exploring collaboralive solutions to improve animal welfare. Key topics
included strategies for addressing the rising number of animal surrenders, enhancing community engagement, and
the implementation of unified welfare standards. The forum also explored avenues for collaborative working and
resource sharing to ensure a cohesive approach to animal welfare across Northem Ireland. Such collective efforts
are crucial in addressing common Ghallenges and driving forward innovative solutions that benefit animals and
comrnunilies alike.
Commitment to Continuous Im
rovement
As part of our commitment to continuous improvement, Mid Antrsm Animal Sanctuary regularly engages in
benchmarking activities with other leading organisations within the animal welfare sector. This includes participating
in industry conferences, adopting innovative practices observed in other facilities, and incorporating feedback from
external reviews into our operational strategies. These efforts ensure that we remain at the forefront of animal
welfare. delivering the highest standard of care and support to the animals we serve.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial Review
The Trustees confimi a surplus of net income over expenditure of £194,224. For Ihe financial year. income was
£740,955 (202213.. £538,492), an increase of £202,463. This increase is in the main attributable to unanticipated
legacy income.
Total expenditure for the year was £546,731 (202213.. £489,570 an increase of £57,161. This increase was due to
an increase in sanctuary expenditure, running costs and depreciation charges on the asset additions in the year.
Cash reserves (oparating reserve, approximately 9 monlhs of operating costs} of £300,000 were maintained as a
minimum baseline in the accounts during the financial year.
Given ongoing uncertainty wilhin global financial markets the Trustees continued with a pragmatic approach to
investments during the financial year.
Liquidity and maintaining cash rèserves were considered of greater
importance in times of austerity, The Board approved a decision to place £200,000 in fixed term interest bearing
accounts to ensure funds are obtaining a return, and were readily available should they be needed.
The worth of the organisalion is £1,954.356 at the end of the financial year.
The main income streams for MAAS during the year wère charity shops sales, £184,251" and legacies. £324,815
Ilhe two slreams providing £509,066 of the total inmmel. Shop income was down from the previous year by an
amount of £28,299. Whilst we anticipated growing Ihe retail income the arson attack on our shop in Larne had a
significant impact on plans.
Thankfully legacy income was received, which helped mitigate against the challenges in our retail environment.
Higher than anticipated, the large legacy amount was received wilh thanks by MAAS. Legacy incorne. although
unable to fully plan for, is used to supplement the organisation's reserve account which in turn funds the
development project and allows for cash reseNes.
The legacy strategy continues with effective. but
compassionate, promotional infom)ation, engagement within memory donations and connection to local solicitors.
Membership of the Will to Give group continues with a committee position held within the organisation to further
promote gifts in wills.
General donations ar8 seeing a continued decrease in returns, when compared to previous years. The context of
the pst-of-living crisis, inflationary increases, and a lack of confidence in surplus personal cash are factors
ontributing to Ihis in the financial year. This trend affects almost all charilies and may continue. The Trustees will
continue to monitor and find ways lo mitigate and diversify income generation and find opportunities within current
challenges,. as outlined in our new strategic plan.
The Trustees humbly highlight their gratitude to our supporters whose generosity ensures we meet our
organisalional aims and objectives and public benefit. Our supporters allow us to be an organisation that can
progress, plan for the future, and financially thrive.
Elements of expenditure, such as staffing costs, vet bills, property maintenance, all increased in the financial year
and is reflective of trends in the external environment.
Extemal economic factors necessitated an uplift in salaries, however investment in staff as Ihe organisation's best
asset is recognised by Ihe Trustees. The main building at MAAS is over ten years old and due to this will require
regular maintenance moving forwards.
While general running costs increased to some degree it was the continued uplift in gas and eleGlriG process that
had the most impact bolh al the Sanctuary and the charity shops. A total of £32,701 was incurred which is accepted
as a reflection of the global market at the time, however cost saving measures were implemented in other
operational areas to reduce overall expenditures.
During the financial year £372,625 was incurred on the new build development - which was fully funded through
prtor years donations. Depreciation to the value of £62,039 was allowed for in the reporting period. The Maureen
Boal Charitable Trust provided £50,727 which will be used to finalis6 the completion of the building development,
provide protective covering for our rain harvester and surfacing the dog run areas in the next financial year. We are
grateful for this generous donation.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The organisation registered for VAT effective from 1 April 2022, comparative figures for the previous years are
inclusive of VAT. Irrecoverable VAT is included in the cost of the items reported in the financial statements.
MAAS has wèalhered the covid pandemic and a period of national austerity over the past few years. However,
based on UK Govèrnment communications financial uncertainty will continue with anolher 'difficult period, expected
beyond the financial reporting year. The Trustees are mindful of the challenges presented by these developments
in the economic environment. The Trustees will adopt a robust and sustainable management plan ensuring
alignment with financial forecasts while me&ting organisalional aims and objecliv8S.
We anticipate the need for our rehoming services and care for animals, as well as more challenging animals coming
into our care, will not decrease and will continue to increase. This will result in ongoing assessments to ensure
income generation meets these growing needs. It is acknowledged that we are continuing into anolher difficult and
challenging environment and the need for financial management and, longer-term strategic development, will be at
the forefront of Ihe Trustees focus.

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk Mana
ement
The Trustees have responsibility for oversight of risk control within the organisation. Along with management
they review risks on a regular basis. Risks ware addressed during each Board meeling, and a¢tions taken to
mitigate or control these.
During this reporting period, the following sub committees were in place to address specific organisational matters
and risk:
The Finance and Audit Committee continued to have oversight of the accounting, financial management
planning, and the internal and extemal audit arrangements, as well as associated risks.
The Governance Group r8V18wed the Governing Document with necessary amendments ratified by the
membership at Ihe December 2023 Annual General Meeting.
The Trustee Recruitmènt Group was 8Stablished to promote, recruit and provide induction training for new
Trustees.
A Field Developrnent Committee managed and reviewed the build and budgetary elements within thè projéct, to
its completion and opening.
Examples of risks in this reporting period..
The risk of insufficient, and uncertain funding. The organisation has mitigated this risk by making provision
under the reserves policy. Nine monlhs, worth of overall operating costs are maintained as an absolute
minimum baseline level of reserves. In addition over the past few years we have accumulated cash at
hand reserves, which are readily available, in order lo be able to weather any potential financial situations
that would impact our operational viabilily over a longer-temi period.
An over reliance in charity shop income is also recognised
with a need to build on olher income
generation streams and diversify where appropriate. This is a strategic initiative to progfess from 2024. as
highlighted in our new strategic plan.
An increase in general costs beyond MAAS control. This impacts on expenditure management -creating
the potential for an increase in service requirements against a reduction in general donation income.
Retained surplus from prior years and unanticipated legacy incoffie will continue to assist in mitigating this
risk.
The Board of Directors decided to have an Organisalional Review in the FY23124. Trustees, Staff and
Volunteers took part in this Review to assess if the MAAS Company would benefit from a re-organisation,
a preliminary report was produced in Oct 23. This Wofk is ongoing at end Mar 24.
An increase in demand to take in animals from the general public. The organisation is now operating to a
full capacity model which means longer stays for some animals, as well as associated care costs. It is
likely this will not see a decrease.
We have been successfully able to manage and woalher the storm of covid and subsequent cost of living
increases and a period of austerity in prior years. However. the new UK Government has indicated a
further 'diffiGult period, will be encountered in Ihe coming yéars. The Board maintains that ensuring cash
reserves are built, and management of resources controlled and monitored, is key to addressing this
unknown.
10-

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Plans for Future Periods
Increased Capaclty for Dogs:
During the 2023124 reporting year, the Board and its mambers agreed to transition our kenrsel facilities to full
apacily to address increasing indLislry-wide pressures on sanduaries and rehoming centres. This decision, which
is being implemented throughout the 2024125 year, aims to maximize our ability to care for unwanted and vulnerable
animals wilhin the limitations of our existing infrastructure.
Following an initial bedding-in period, the transition to full capacity has proven beneficial, allowing the Sanctuary to
assist a greater number of animals in need. This strategic approach ensures that our kennel and cattery spaces are
ulilized effeclively, and we ¢an provide shelter to as many animals as possible. Moreover. it enables us to support
other sanctuaries by accepting dogs and cats when space permits, and by facilitating emergency rehoming
placements when needed. This increased capacity not only enhances our impact witliin the community bul also
reinfOr￿S our commitment to providing a safe haven for animals who require urgent Gare and support.
Strategic Plan:
The Board of MAAS will introduce the Mid Antrim Animal Sanctuary Strategic Plan for 2024-2028 to our
membership, staff, volunteers, and supporters. This comprehensive plan outlines our vision for creating a world
where all companion animals feel loved and Cared for, and reaffirms our commitment to providing shelter, care, and
enrichment to vulnerable animals.
Over the past decade, the landscape of anim81 rehoming in Northem Ireland has seen signifi¢anl ¢hanges. There
has been an overall trend of fluctuating rehoming rates, influenced by various socio-economic factors.
The COVID-19 pandemic increased the demand for pets, as many sought companionships during lockdowns.
However, post-pandemic, Ihere has been a noticeable decline in rehoming rates, exacerbated further by the rising
cost of living, which has made it harder for many to afford pet care.
This Strategic Plan will be our roadmap for the coming years. and guided by our core values of wellbeing. empalhy.
leadership, fulfilment, advocacy, respect. and education, we aim to enhance the welfare of the animals in our care.
suppprt our staff and volunteers, and inspire public awareness of animal welfare issues.
OLtr slrategic priorities focus on several key areas to ensure we achieve our mission. In animal welfare, we will
implement a holistic wellbeing model, integrating advanced veterinary care, behavioural enrichment. and
¢ustomised training. Our advocacy efforts will strive to influence progressive animal welfare legislation through
public campaigns and coalition building. By enhancing public education and community outreach, we aim to foster
responsible pet ownership and increase community engagement through educational programs and volunteer
opportunities.
To strengthen our organisational governance, we will enhance Board engagement, ensure transparency, and
regularly review our policies. Financial sustainability will be achieved by diversifying revenue streams, strenglliening
supporter relationships, and implementing cost control measures. Finally, we will focus on operational excellence by
optimising resources, adopting best praCti￿S. and fostering a culture of continuous improvement.
We are confidenl that this strategic plan will guide us in achieving our mission and vision, ensuring a brighter future
for all companion animals.
strategic priorities:
Animal Wellbeing (welfare)
2. Influencing Change
3. Public Education and Community Outreach
4. Organisational Govemance
5. Financial Sustainability and Growth
6. Operational Excellence and Efficiency
11

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1. Anlmal Welfare:
Our Aim.- To fully implement a holistic wellbeing model rooted in the five domains of animal welfare, inlegrating
advanced veterinary care, behavioural enrichment, and CL¢slomised training to ensure each cat and dog receives
the essential care and training needed for a smoolh transition lo their forever homes.
2. Influencing Change:
OurAim.' To actively engage in advocacy efforts to promote and secure the enactment of progressive animal welfare
legislation and best practice. This involves coordinating with other animal welfare organisations, and mobilising
public support to influence policy changes at all levels.
3. Public Educatlon and Communlty Outreach:
OurAim.- To enhance our public education and community outreach efforts by developing and delivering educational
programs and campaigns that inform the public about animal welfare issues and responsible pet ownership. We will
increase community engagement through various outreach activities, including providing volunteering opportunities
and offering community support lo fostér stronger relationships and promote aclive participation.
4. Organisational Governance:
Our Aim.. To implement systems and praclices that not only enhan￿ Board engagement and transparency in
operations and decision-rnaking but also ensure regular reviews and updates of organisational policies to meet
evolving standards and needs.
5. Financial Sustainability and Growth:
Our Aim.. To ensure financial stability through the development and expansion of a diverse range of revenue
streams. We will strengthen our supporter relationships through effeclive communication, boosting bolh
engagemènt and contributions. Additionally. we will regularly review and implernent cost control measures to identify
cost-saving opportunities, ensuring that these efficiencies do not compromise the quality of care and services
provided.
6. Operatlonal Excellence and Efficiency:
Our Aim.. To strenglhen the charity's operational capabilities and financial sustainability through strategic planning,
resource optimisation, and fostering a culture of innovation. This involves investing in our slaff and volunteers,
utilising technology for better efficiency and fostering a culture of conlinuous improvement across the organisation.
12-

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
Charity Overview:
Mid Antrim Animal Sanctuary was incorporated in April 2017 as a company limited by guarantee under the
Companies Act 2006. It is a registered charity wilh the Charity Commission for Northern Ireland (Regislration
Number.. NIC1067791 and is recognised as a charity by HMRC (Charity Reference.. N101705). The principal
officé is located at Hurtletoot House, 60 Greystone Road, Antrim, BT412QN.
Governlng Document:
As a Company Liniited by Guarantee {Company Number.. N16451821, Mid Anlrim Animal Sanctuary is
governed by ils Memorandum and Articles of Associallon, which empower the charity to take any actions that
further its charitable objeclives or are conducive to achieving them.
Charity's Structure:
In accordance with charity law, the charity is governed by Trustees also seNe, in a voluntary capacity. as the
company's directors. The Board of Trustees consists of a minimum of three and a maximum of ten members,
elected for a four-year tem with a maximum service period of eight years.
The Board of Trustèes of Mid Anlrim Animal Sanctuary consists of dedicated individuals who oversee the
organisation's governance and strategic direction. Elected by the Sanctuary's Members, their primary rose is to
ensure the sanctuary operates wilhin its mission and complies with legal and r8gL¢latory requirements whlle
providing financial oversight to build long-term stability.
The Trustees provide strategic leadership, ensuring the Sanctuary's continLJed growth and suslainability. Day-
to-day operations are delegated to the Centre Manager and staff, who are supported by a dedicated team of
volunteers. Trustees serve on a voluntary basis. wilh no remuneration received during the year. Staff salaries
are reviewed annually, taking into a¢wunt various factors.
As a company limited by guafantee, the organisation does not have share capital. Members, liability is limited
to a maximum of £1 each, Govering any contribulions required to address the company's net assets or
liabilities upon winding up. The organisation is a voluntary subscriber to the Fundraising Regulator.
Patricia Ball
lan Dodds
stephen Kennedy
Nicola Graham
Freda Waite
Robin Bates
Danielle Hollinger
Bill Atkinson
Helen Kerr
Gillian Stirling
Emma Cassidy
Andrew Godden
Appointed 24 November 2021, Resigned 11 November 2024
Appointed 24 November 2021, Resigned 8 December 2024
Appointed 24 October 2018
Appointed 20 January 2021, Resigned 15 April 2023
Appointed 23 October 2019
Appointed 20 December 2022, Resigned 19 November 2024
Appolnted 20 December 2022
Appointed l May 2023, Resigned 11 November 2024
Appointed 9 June 2023
Appointed 10 July 2023, Resigned 5 December 2024
Appointed 10 July 2021, Resigned 9 January 2024
Appointed 24 April 2024
13-

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
There were 12 meetings of the Trustees in the rèporting period all meetings with a hybrid format.
Appointment of Trustees:
The Chairperson and Trustees are responsible for the recruitment and selection of new Trustees as needed.
Trustees are chosen based on the relevance of their professional skills and their ability to contribute meaningfully to
the governancè of the charity.
As part of the recruitment process, new Trustees are fully brieféd on their legal obligations under charity and
company law, th8 contents of the Memorandum and Articles ofAssociation, the Board's decision-making processes,
the charity's financial performance, and other key policies and relevant information.
Memberships:
Northern Ireland Com
anion Animal Welfare Grou
As founding members of the Northern Ireland Companion Animal Welfare Group {NICAWG), Mid Antrim Animal
Sanctuary continues to collaborate with other animal welfare charities to amplify the voice of animal welfare across
Northem Ireland. Our ongoing work involves engaging with elected representatives and statutory agencies to
Influen￿ and improve legislation, regulation, licensing laws, enforcement, and the standardisation of animal welfare
practices.
In February 2024, representatives from the Sanctuary played a significant role in the development and launch of
NICAWG'S priorities at Stormont. This event marked a crucial step forward in advocating for stronger animal welfare
policies and engaging directly with key stakeholders.
Association of Do
s and Cats Home
Mid Anlrim Animal Sanctuary is pleased to report that our mefnbership with the AssoGiation of Dogs & Cats Homes
(ADCH) remains active and beneficial. The Trustees are proud that our staff, their work, and our facilities not only
meet but exceed the high operational standards set by ADCH. This mernbership provides us wilh valuabl8 access to
training reSoUr￿s, advice. and guidelines that enhance the Sanctuary's operations and support our staff.
ADCH is the leading representative charity for dog and Cat rescue and rehoming organisations across eight
jurisdict￿onS, including Northem Ireland, England, Scotland, Wales, the Republic of Ireland, Isle of Man, Jersey, and
Guernsay. It promotes best practices in animal welfare and fosters collaboration among ils members, which now
exceed 160 organisations of varying sizes.
Being part of ADCH also Connects us to a wider network through events such as the UK'S largest animal welfare
Annual Conference, which draws over 500 participants daily, including international attendees. These events,
alongside ADCH'S open meetings and training sessions. offer valuable opportunities for engagement, learning, and
collaboration within the rescue and rehoming sector.
Our continL¢ed membership with ADCH underscores our commitment to maintaining the highest standards in animal
welfare and allows us to stsy at the forefronl of best practices in the sector.
14-

MID ANTRIM ANIMAL SANCTUARY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Audltor
In accordance with the company's articles. a resolution proposing that Corrigan CA Limited be reappointed as
auditor of the company will be put at a General Meeting.
Disclosure of information to auditor
Each of the trustees has confimied that there is no infonnation of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The trustees, report was approved by the Board of Trustees.
S Kennedy
Trustee
23 December 2024
15-

MID ANTRIM ANIMAL SANCTUARY
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trusteès, who are also the directors of Mid Antrim Animal Sanctuary for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resources. including the
income and expenditure, ofthe charitable company for that year.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al
any time Ihe financial position of the charity and enable them to ensure that Ihe financial statements comply wilh the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularsties.
16-

MID ANTRIM ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY
Oplnion
We have audited the financial statements of Mid Antrim Animal Sanctuary {the 'charity') for the year ended 31 March
2024 which comprise the statement of financial activities, the balan￿ sheet, the statement of cash flows and notes
to the financial statements, including significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Financial Reporting Standard 8ppIiGable in the UK and Republic of Ire18nd (United
Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditovs responsibilitias for the aiidit of
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that ara relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our olher elhical responsibilities in accordance wilh these requirements. We believe
that the audit evidencè we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going Goncern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of
aGcounling in the preparation of the financial statements is appropriate.
Based on the work we have perfomied. we have not identified any material uncertainties relating to evenls or
conditions thal, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going conc8m ar8 described in the
relevanl sections of this report.
Other informatlon
The other information comprises the information included in the annual report other Ihan the financial statements
and our audilorfs report thereon. The trustèés are résponsible for the other infomation contained within the annual
report. Our opinion on the financial statements does not cover the olher information and, except to Ihe extent
olhewise explicitly slated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whell)er the other information is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit, or olherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whelher this gives rise to a material misstatement in the financial statements themselvès. If,
based on the work we have perfomied, we conclude that there is a material misstatement of this other information,
we are required to report that fact.
We have nolhing to feport in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees, report for the financial year for which the financial statements are
prepared, which includes the directors, report prepared for the purposes of company law. is consistent with the
financial statemenls., and
the directors, report included within the trustees, report has been prepared in accordan￿ with applicable legal
requirements.
17-

MID ANTRIM ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY
Matters on whlch we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified material misstatements in the directors, report included within the trustees, report.
We have nolhing to report in respect of the following matters in relation to which the Companies Act 2006 and the
Charities Act {Northern Ireland} 2008 requires us to réport to you if, in our opinion..
adequate accounting records have not been kept, or retums adèquate for our audit have not been received
from branches not visited by us., or
the financial slalements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remunération specified by law are not made., or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
réquirernènt to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the diredors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statemenls that are free from material misslalement, whether due to fraud or
error. In preparing the financial statemerits, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using Ihe going
concern basis of accounting unless the trustees either intend to liquidate Ihe charitable company or to cease
operations, or have no realistic altemative but lo do so.
Auditorf5 responsibilities for the audlt of the financial slatements
Our objectives are to obtain reasonable assurance about whether the financial slalements as a whole are free from
material misstatement. whelher due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS {UKI will always detect a material misstatement when it exists. Misslalements can arise from fraud or
error,and are considered Tnaterial if, individually or in the aggregate, they could reasonably be expected to infiuence
the economic decisions of users taken on the basis of these financial slalements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
As part of our audit in ac¢ordan¢e with ISAS {UK), we exercise professional judgement and malntain professlonal
scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement resulting from fraud is higher than one resulting from error, as fraud may involve collusion,
forgery, intentional omissions . misrepresentations. or the override of internal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of
the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by the trustees.
18-

MID ANTRIM ANIMAL SANCTUARY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY
Use of our report
This report is made solely to the company's members, as a body, in accordance with section 65 of the Charities Act
(Northem Ireland) 2008.. Our audit work has been undertaken so that we might state to Ihe company's members
those matters we are required to state to them in an aLtditor's report and for no other purpose. To the fullest extenl
permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's
members as a body, for our audit work, for this report, or for the opinions we have fomied.
Mrs Amanda Harbinson (Senlor Statutory Auditor)
for and on behalf of Corrigan CA Limlted
23 Detsmber 2024
Chartered Accountants
Statutory Auditor
24 Greystone Road
Antrim
N Ireland
BT412QN
19-

MID ANTRIM ANIMAL SANCTUARY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
Other trading activities
Other income
465,394
266,689
8.872
465,394
266,689
8,872
223,478
274.287
40,727
264,205
274,287
Total Income
740,955
740,955
497,765
40,727
538,492
Expenditure on:
Raising funds
Charitable activities
2,695
544,036
2,695
544,036
2,032
487,538
2,032
487,538
Total expenditurè
546,731
546,731
489,570
489.570
Net income and movement In
funds
194,224
194,224
8,195
40,727
48,922
Reconclliation of funds:
Fund balances at 1 April 2023
1,709,405
50,727 1,760,132
1,701,210
10,000 1,711,210
Fund balances at 31 March
2024
1,903,629
50,727 1,954,356
1,709,405
50,727 1,760,132
The statement of financial activlties includes all galns and losses recognised in th6 year. All income and expenditure
derive from continuing activilies.
-20-

MID ANTRIM ANIMAL SANCTUARY
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
13
1,154,939
828,513
Current assets
Stocks
Debtors
Cash at bank and in hand
14
15
2,370
27,004
797,631
2,200
13,058
929,283
827,005
944,541
Credltors: amounts falllng due within
one year
17
{27.588}
(12,922)
Net current assets
799,417
931,619
Total assets less currant liabilities
1,954,356
1,760,132
Income funds
Restricted funds
Unrestrtcled funds
18
50,727
1,903,629
50,727
1,709,405
1,954,356
1,760,132
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the yéar ended 31 st March 2024, although an audit has been carried out under section 65121 of the
CharRies (Accounts and Reports) Regulations (Northern Ireland) 2015. No members have required the company to
obtain an audit of its accounts for the year in accordan￿ with section 476 of the Companies Ad.
The tNstees acknowledge their responsibilities for complying with the requirements of the Companie5 Ad 2006 with
respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject
to the small companies, regime.
The financial statements were approved by the Trustees on 23 D8cèmber 2024
S L.aJ
S Kennedy
Trustee
H Kerr
Trustee
Company registration numbèr N1645182
21

MID ANTRIM ANIMAL SANCTUARY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating acttvities
Cash generated from operations
24
256,801
80,422
Investing activities
Purchase of tangible fixed assets
{388,4651
(167,4411
Net cash used in investing activities
(388,465)
(167,441)
Net cash used in financing activities
Net decrease In cash and cash equlvalents
(131,664)
{87,019)
Cash and cash equivalents at beginning of year
929,283
1,016,302
Cash and cash equivalents at end of year
797,619
929,283
Relating to:
Cash at bank and in hand
Bank overdrafts included in creditors payable
within one year
797,631
929,283
(121
-22-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
AccountSng policies
Charlty information
The charity is a public benefit entity and a private company limited by guarantee, registered in Northern
Ireland and a registered charity in Northem Ireland. The address of the registered office is 60 Greystone
Road, Antrim, BT412QN.
1.1 Accountlng convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" I'FRS 102) and the Charities SORP "Accounting and Reporting by Charities.. Ststement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effeclive 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepa￿d under the historical cost convention, as modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value. 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 concern basis of accounting in preparing the financial slalements.
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 staternents.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
-23-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.4 Income
All incoming resources are included in the statement of financial activities when entitlement has passed to the
charity; it is probable that the economic benefils associated with the transaction will flow to the charity and the
amount can be reliably measured. The following specific policies ara applied to particular categories of
income..
income from donations or grants is recognised when there is evidence of entitlement to the gift,
receipt is probable and its amount can be measured reliably. 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 tha time of the donation.
legacy income is recognised on receipi or olherwise if the Gharity has been notified of an impending
distribution, the amount is know and the receipt is expected. If the amount is not known, the legacy is
treated as a contingènt asset.
stock of donated gcods has no rep1a￿rnent cost and Iherefore has no value to the charily until sold.
Incoming resources from non-exchange transaclions are recognised when the donated donated
goods can be measured reliably and when consideration is given to th8 benefits and costs. No
amounts are included for the conlribution of general volunteers.
1.5 Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is classifsed under headings of the statement of financial activities to which it
relates-
expenditure on raising funds includes the costs of all fundraising activities, evenls, non-charitable
trading activities, and the sale of donated goods.
expenditure on charitable aclivities includes all costs incurred by a charity in Llndertaking aclivities
that further its charitable aims for the benefit of its beneficiari6s. including those support costs and
costs relating to the govemance of the charity apportioned to charitable aclivities.
other expenditure inclLides all expenditure that is neither related to raising funds for the charity nor
part of its expenditure on charitable aclivitles.
1.6 Tangible flxed assets
Tangible fixed a55ets are initially measured at cost and subsequently measured at cost or valualion, net of
depreciation and any impairment1055es.
Depreciation is rècognised so as to write off the cost or valuation of assets less their residLfal values over their
useful lives on the following bases..
Premises
Plant and equipment
Fixtures and fittings
Motor vehicles
4 % straight line
1 00/0 Straight line
15 10 reducing balance
20 /0 reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sa18 proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverablè amount being
estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is
impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an
individual assets an estimate is made of the recoverable amount of the Gash generating unit to which the
asset belongs. The cash generating unit is the smallest identifiable group of assets that includes the asset and
generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
-24-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Contlnued)
1.8 Stocks
Sanctuary stocks are stated at the lower of cost and net realisable value. Net realisable value is the estimated
selling pri￿ le55 all eslimated costs of completion and costs to be incurred in marketing, selling and
distribution.
Shop stock of donated goods has no replacement cost and therefore has no value to the charity until sold.
Incoming resources from Mn-exchange transactions are recognised when the donated goods can be
measured reliably, and where consideralion is given to the benefils and costs.
Net realisable value is the eslimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposils held at call wilh 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.
1.10 Financial instruments
The charity has elected to apply the provlsions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issu8s' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Gharity's balan¢e sheet when the charity becomes party to the
conlractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounls 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 assel and settle the liability simultaneously.
Baslc financlal assets
Basic financial a55ets, which include debtors and cash and bank balances, are initially measured at
transaction price incliiding transaction costs and are subsequently carried at amortised cost using the effeclive
interest method unless the arrangement Constitutes a financing transaction. where the transaction is
measured at the present value of the future receipts discounted at a market rale 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 inter8St. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate m8lhod.
Trade creditors ar& obligations lo pay for goods or services Ihat 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 at
transaGtion price and subsequently measured at amortised cost using the effective interest method.
Derecognltlon of financial liabilities
Financial liabilities are derecognised when the charily's contractual obligations expire or are discharged or
Cancelled.
-25-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
(Continued)
1.11 Employee benefits.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonslrably committed
to terminate the employment of an employee or to provide termination benefits.
1.12 Limited by guarantee
The Charity is a company limited by Guarantee and has no share Gapital. In the event of the charity being
wound up, the liability in respèct of the guarantee is limited lo £1 per member of the charity.
Crltical accountlng estlmates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considerèd to be relevant. Actual results may differ from these estimates.
The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects bolh current and future
periods.
Donatlons and legacies
Unrestrlcted
funds
Unrestrictod Restricted
funds
funds
Total
2024
2023
2023
2023
Donalions and gifts
465,394
223,478
40,727
264,205
Donations and glfts
Collection Boxes
Donations
Grants Received
Gift Aid
Membership
Legacies
Sponsorship
5,838
96,819
9,104
97,207
9,104
97,207
40,727
41.223
24,227
47,087
4,630
40.727
10,487
25.360
324,815
2,075
41,223
24,227
47,087
4,630
465,394
223,478
40,727
264,205
-26-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other trading actlvlties
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
Shop income
Sanctuary Receipts
Pet Plan
Conference Room Hire
33,914
231,047
18,710
212,550
34,108
7,047
1,872
3,928
Other trading activities
266,689
274,287
Other income
Unrestricted
funds
Total
2024
2023
Insurance Claims
8,872
Expenditure on raising funds
Unrestrlcted Unrestricted
funds
funds
2024
2023
Fundraising and publicity
Seeking donations, grants and legacies
2,695
2,032
-27-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Charitable Charitable
Actlvities
Activities
2024
2023
Animal Sanctuary
Charity Shops
128,388
39,115
104.549
39,662
167,503
144,211
Share of support costs (see note 9)
Share of govemance costs (see note 91
372,197
4,336
338,368
4,959
544,036
487,538
-28-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on Raising Funds & Charitable Activities
Animal
Sanctuary
Charity
Fund
Shops Raising
Total
2024
Total
2023
Support
Wages
Vet Fees
Depreciation
Rent
Rates
Heat & light
PrintinglStstionerylAdvertising
Computer expenses
Animal Feed
Insurance
Repairs & Maintenance
Sundry
Subscriptions
Accountancy & Audit
Telephone
Cleaning
Travel
Direct Costs
Vehicle Expenses
Dog Expenses
Function & Event Expenses
Training
Credit Card Machine
Health & Safety
Recruitmenl Expenses
Canteen
Bank Charges
Professional Fees
Confèrence Room Exp6nses
Opening Stock
Closing stock
Irrecoverable VAT
245,387
245,387
66,364
62,039
24,955
2,682
32,700
8,771
3,425
6,523
11,356
22,828
1,633
4.616
3,160
5,233
3,137
1,224
830
3,810
4.360
2,695
238,344
53,491
44,838
24.322
1,703
33,774
7,655
4,568
6,650
8,750
12,905
4,978
3,760
4,040
4,370
2,453
104
66,364
62,039
24,955
2.682
26,904
5,796
76
8,695
3,425
6,523
7.291
1,459
1,288
603
2.606
21,540
1,030
2,261
3,160
2,355
4,804
429
3,137
590
830
3,810
4,360
634
3,601
2,695
2,032
811
811
178
10,425
574
667
4,311
1,293
2.200
(2,370)
10,914
2,116
1,034
8.235
178
2,752
7.673
574
312
355
4,311
880
1,335
255
3,500
{2,2001
12,077
1,293
2,200
(2,370}
10.914
128,388
39,115
2,695
376.533
546,731
489,570
-29-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
Gosts
2024
Support Governance
costs
costs
2023
Staff costs
Depreciation
Irrecoverable VAT
Sundry
Cleaning
Repairs & Maintenance
Computer Running
Subscriptions
Business Insurance
Bank Charges
Printing, Stationery &
Advertising
256,195
62,039
10,914
1,030
3.137
21,540
3,425
2,261
2,606
355
256,195
62,039
10,914
1,030
3,137
21,540
3,425
2,261
2,606
355
247,613
44.838
12,077
2,230
2,453
12,658
4,568
3,566
247,613
44,838
12,077
2,230
2,453
12,658
4,568
3,566
879
879
8,695
8,695
7,486
7,486
AL*dit fees
Legal and professional
3,160
1,176
3,160
1,176
4,040
919
4,040
919
372,197
4,336
376,533
338,368
4,959
343,327
Analysed between
Charitable a¢tsvitie5
372.197
4,336
376,533
338,368
4,959
343,327
Governance costs includes payments to th6 auditors of £3,160 (2023.. £4,040) for audit fees.
10 Net movement in funds
2024
2023
The net movement in funds is stated after chargingl(crediting}'.
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
3,160
62,039
4,040
44,838
11
Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
12
12
Ernployment costs
2024
2023
Wages and salaries
245,387
238,344
-30-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Employees
(Continued)
There were no employees whose annual remuneration was more Ihan £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
12 Taxatlon
The charity is exempt from taxation on its aclivities because all its income is applied for charitablé purposes.
13 Tangible fixed assets
Proml$os
Plant and Fixtures and
8qulpmont
frttings
Motor
vehicles
Total
Cost
At 1 April 2023
Additions
1,014,424
372,625
23.057
13.426
56,157
2,414
21,539
1,115,177
388.465
At 31 March 2024
1,387,049
36,483
58.571
21,539 1,503,642
Depreclation and impalrment
At 1 April 2023
Depreciation charged in the year
206,307
55,482
23,044
2,688
44,763
2,071
12,550
1,798
286,664
62,039
At 31 March 2024
261,789
25,732
46,834
14,348
348,703
Carrying amount
ht 31 March 2024
1,125,260
10,751
11,737
7,191
1.154,939
At 31 March 2023
808,117
13
11,394
8.989
828,513
14 Stocks
2024
2023
Raw materials and consumables
2,370
2,200
15 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
other debtors
4,449
22,555
70
12,988
27,004
13,058
31

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Loans and overdrafts
2024
2023
Credit Card
12
Payable within one year
12
17 Creditors." amounts falling due withln one year
2024
2023
Notes
Bank overdrafts
Other taxation and social security
Trade creditors
Accruals and deferred income
16
12
5,060
19,336
3,180
3.779
4,828
4,315
27,588
12,922
18 Restrlcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 Aprll
2023
Incomlng At 31 March
resources
2024
50,727
50,727
Previous year:
At 1 April
2022
Incoming At 31 March
resources
2023
10,000
40,727
50,727
-32-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Unrestricted funds
The unrestricted funds of the Charity comprise the unexpended balances of donations and grants which are
not subject to 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 spe¢ific purposes.
At 1 April
2023
Incomlng
resources
Resources At 31 March
expended
2024
General funds
1,709,405
740,955
{546,731)
1,903.629
Previous year:
At 1 Aprll
2022
Incoming
resources
Resources At 31 March
expended
2023
General funds
1,701,210
497,765
(489,5701
1,709,405
20 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Totsl
2024
At 31 March 2024:
Tangible assets
Current assetsl{liabilities)
1,154,939
748,690
1,154,939
799.417
50,727
1,903.629
50,727
1.954,356
Unrestricted
funds
2023
Restrlcted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Current assetsl{liabilitiesl
828,513
880.892
828.513
931,619
50,727
1,709.405
50,727
1,760,132
21 Capital commitments
2024
2023
Amounts contracted for but not provided in the financial statements..
2024
2023
Acquisition of property, plant and equipment
289.901
-33-

MID ANTRIM ANIMAL SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Events after the reportlng date
Since the year ending one trustee has been appointed and five have resigned. The reasons for resignations
included retirement, time Gommilments and differing perspeclives on governance matters.
The centre manager was made redundant on 8th November 2024 following a review and reorganisation of the
Animal SanctLtary.
23 Related party transactlons
R Bates, who is a trustee, provided serVI￿S to the value of £1,030 to the ¢harity during the year. All
transactions were al arms length. This trustee has resigned now.
24 Cash generated from operations
2024
2023
Surplus for the year
194,224
48,922
Adjustments for..
Depreciation and impairment of tangible fixed assets
62,039
44,838
Movements in working capital=
(Increase)Idecrease in stocks
(Increase) in debtors
Increaselldecreasel in cr6ditors
(17Ql
(13,9461
14,654
1,300
113,058)
(1,580)
Cash generated from operations
256.801
80,422
25 Analysls of changes In net funds
The charity had no material debt during the year.
26 Movement in Funds
Fund
At 01104123
Incomlng
Resources
Resourcès
Expended
Transfers
At 31103124
Restricted
Field Development ReseNe
Unrestricted operational
Unreslricted - general
50,727
50.727
1,709,405
740,955
546,731
1,903,629
1,760.132
740.955
546,731
1,954.356