2024-03-31-accounts - PlayforStrays

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Charity Registration No. 107276 (Northern Ireland)

PLAYFORSTRAYS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

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PLAYFORSTRAYS

ANNUAL REPORT AND UNAUDITED ACCOUNTS

Contents CHARITY INFORMATION ..................................................................................................................... 3 DIRECTOR'S REPORT ........................................................................................................................... 4 INDEPENDENT EXAMINER’S REPORT .................................................................................................. 6 STATEMENT OF FINANCIAL ACTIVITIES ............................................................................................... 8 BALANCE SHEET ................................................................................................................................ 10 NOTES TO THE ACCOUNTS ................................................................................................................ 12 DETAILED PROFIT AND LOSS ACCOUNT ............................................................................................ 19

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PLAYFORSTRAYS CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2024

Director David Foster Charity Number 107276 (Northern Ireland) Accountants DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE

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PLAYFORSTRAYS (CHARITY NO: 107276 NORTHERN IRELAND) DIRECTOR'S REPORT

The trustees present their report and accounts for the year ended 31 March 2024.

Trustees

David Foster (Chairman) Andrea Foster (Honorary Treasurer) Karen Smith (Honorary Secretary)

All officers held office during the whole of the period.

Statement of members’ responsibilities

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[st] March 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the profit or loss of the company for that period. In preparing these accounts, the director is required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with 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 irregularities.

OBJECTIVES AND ACTIVITIES Objectives

PlayforStrays has been established to:

Promote and encourage animal welfare, kindness and support by assisting other animal charitable projects for the relief of animals which are in distress, suffering or in need of sanctuary or veterinary treatment and ancillary care to the foregoing and support any such charitable project in area of benefit.
Educate the public on the proper care of animals, their welfare and about the prevention of cruelty to animals to include by not limited to empathy, compassion and cultural differences of the same, especially those that are stray, abandoned or within rescue environs.
Promote and instil humane behaviour towards animals, their well-being and protection by assisting n the provision of support to animals owned by people who are in need, homeless, vulnerably housed and other vulnerable groups based on their social and economic standing.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes and unincorporated company.

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REFERENENCE AND ADMINISTRATIVE DETAILS

Registered Company Number

Not applicable; unincorporated charity set up on 02[nd] April 2019.

Registered Charity Number

107276

Registered Office

42 Caulside Park, Antrim BT41 2DR

Trustees

David Foster (Chairman) Appointed 02/04/2019 Andrea Foster (Honorary Treasurer) Appointed 02/04/2019 Karen Smith (Honorary Secretary) Appointed 02/04/2019

Company secretary

Karen Smith

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

DJB Accounting Ltd 34 Knockmoyle Drive Antrim BT41 1HE

Signed on behalf of the trustees

............................................................................ David Foster Trustee Approved by the board on: 31 January 2025

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PLAYFORSTRAYS INDEPENDENT EXAMINER’S REPORT

Independent examiner’s report to the director of PlayforStrays on the preparation of the unaudited statutory accounts for the year ended 31 March 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PlayforStrays for the year ended 31 March 2024 as set out on pages 8 – 12 from the charity’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of PlayforStrays, as a body, in accordance with the terms of our engagement letter dated 1 October 2022.

Having satisfied myself that the charity is not subject to audit and is eligible for an independent examination, it is my responsibility to:

A. Examine the accounts under Section 65 of the Charities Act
B. Follow the procedures laid down in the General Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
C. State whether particular matters have come to my attention

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 an 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 that:

The accounting records were not kept in accordance with section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounting records 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
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 Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

It is your duty to ensure that PlayforStrays has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PlayforStrays. You consider that PlayforStrays is exempt from the statutory audit requirement for the year.

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DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE

31 January 2025

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PLAYFORSTRAYS STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2024

Section A Statement of financial activities

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year £ F04	Total last year £ F05
-	-	-	-	-
7,060	-	-	7,060	19,911
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
7,060	-	-	7,060	19,911

-	-	-	-	-
613	-	-	613	3,889
-	-	-	-	-
-	-	-	-	-
11,496	-	-	11,496	8,272
1,913	-	-	1,913	4,142
-	-	-	-	-
14,022	-	-	14,022	16,303
-6,962	-	-	-6,962	3,608
-	-	-	-	-

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Net incoming/(outgoing) resources before other recognised gains/(losses)

-6,962	-	-	-6,962	3,608

Other recognised gains/(losses)

Gains and losses on revaluation of fixed assets for the charity’s own use

Gains and losses on investment assets

Net movement in funds

Total funds brought forward

Total funds carried forward

-	-	-	-	-
-	-	-	-	-
-6,962	-	-	-6,962	3,608
14,270	-	-	14,270	10662
7,308	-	-	7,308	14,270

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PLAYFORSTRAYS BALANCE SHEET

AS AT 31 MARCH 2024

Section B	Balance sheet	Balance sheet	Balance sheet
Note Fixed assets Tangible assets (Note 8) 8 Investments *Total fixed assets* Current assets Stock and work in progress Debtors (Note 9) (Short term) investments Cash at bank and in hand *Total current* *assets* Creditors: amounts falling due within one year (Note 10) 10 *Net current* *assets/(liabilities)* *Total assets less* *current liabilities* Creditors: amounts falling due after one year (Note 10)	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year £ F04	Total last year £ F05
	6,457	-	-	6,457	10,011
	-	-	-	-	-
	-	-	-	-	-
	6,457	-	-	6,457	10,011

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	1,101	-	-	1,101	4,459
	1,101	-	-	1,101	4,459

	250	-	-	250	200

	851	-	-	851	4,259

	7,308	-	-	7,308	14,270

	-	-	-	-	-

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----- Start of picture text -----
Provisions for
liabilities and - - - - -
charges
Net assets 7,308 - -
7,308 14,270
Funds of the
Charity
Unrestricted funds 7,308
7,308 14,270
- - -
Restricted income
funds - - -
Endowment funds - - -
Total funds 7,308 - -
7,308 14,270
Date of
Signature approval
David Foster 31/01/2025
----- End of picture text -----

The charity is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibilities for:

A. Ensuring that the charity keeps accounting records which comply with sections 386 and 387 of the Companies Act 2006
B. Preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity

The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2025 and were signed on its behalf by

David Foster Director

Charity Registration No. 107276

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PLAYFORSTRAYS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

Overview of PlayforStrays

PlayforStrays is a unincorporated charity, registered in Northern Ireland, registration number 107276.

PlayforStrays is an unincorporated association not registered with either Companies House or HMRC, nor is it required to be.

PlayforStrays is registered with the Charity Commission Northern Ireland with charity number 107276.

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
and with* ✓ Accounting Standards;

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

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Note 2 Accounting policies INCOMING RESOURCES

Recognition of	These are included in the Statement of Financial Activities (SoFA) when:
incoming
resources	• the charity becomes entitled to the resources;
	• the trustees are virtually certain they will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
Incoming resources	Where incoming resources have related expenditure (as with fundraising
with related	or contract income) the incoming resources and related expenditure are
expenditure	reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has
	unconditional entitlement to the resources.
Tax reclaims on	Incoming resources from tax reclaims are included in the SoFA at the
donations and gifts	same time as the gift to which they relate.
Contractual income	This is only included in the SoFA once the related goods or services have
and performance	been delivered.
related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts
	only when sold or distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming
	resources when receivable.
Donated services and	These are only included in incoming resources (with an equivalent
facilities	amount in resources expended) where the benefit to the charity is
	reasonably quantifiable, measurable and material_._The value placed on
	these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and	This includes any gain or loss on the sale of investments and any gain or
losses	loss resulting from revaluing investments to market value at the end of
	the year.
EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive
	obligation committing the charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts,
	the costs of trustee meetings and cost of any legal advice to trustees on
	governance or constitutional matters.
Grants with	Where the charity gives a grant with conditions for its payment being a
performance	specific level of service or output to be provided, such grants are only
conditions	recognised in the SoFA once the recipient of the grant has provided the
	specified service or output.
Grants payable	These are only recognised in the accounts when a commitment has been
without performance	made and there are no conditions to be met relating to the grant which
conditions	remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to
	activity cost categories on a basis consistent with the use of resources,
	eg allocating property costs by floor areas, or per capita, staff costs by
	the time spent and other costs by their usage.

ASSETS

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Tangible fixed assets These are capitalised if they can be used for more than one year, and for use by charity cost at least £500. They are valued at cost or a reasonable value on receipt. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. Stocks and work in These are valued at the lower of cost or market value.

Stocks and work in progress

Note 3 Analysis of incoming resources

Analysis	This year £	Last year £
Donations from members of the public	7,060	19,911
	-	-
Total	7,060	19,911

Costs of raising donations	613	3,889
	-	-
Total	613	3,889
Analysis of resources expended Analysis This year £		Last year £
	-	-
Total	-	-

	-	-
Total	-	-

	-	-
Total	-	-

Animal products/vet fees	7,942	4,718
Depreciation and other	3,554	3,554
Total	11,496	8,272

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Governance costs	Legal & professional costs	1,913	4,142
	Total	1,913	4,142

Note 5 Support Costs

Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
Fundraising costs	613			613
Insurance			1,373	1,373
Other support costs	340	10,691		11,031
Legal & professional		805	200	1,005
	-	-	-	-
Total	953	11,496	1,573	14,022
Note 6 Details of certain items of expenditure 6.1 Trustee expenses Thisyear Number of trustees who were paid expenses 0 Nature of the expenses 0 Total amount paid £0 6.2 Fees for examination or audit of the accounts This year £ Independent examiner’s or auditors' fees for reporting on the accounts 200 Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor
			Thisyear	Lastyear
			0	0
			0	0
			£0	£0

			This year £	Last year £
			200	200

Note 7 Paid employees

7.1 Staff Costs

Gross wages, salaries and benefits in kind Employer’s National Insurance costs	This year £	Last year £
	-	-
	-	-

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Pension costs

Total staff costs	-	-
	-	-

lent employees in	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

7.3 Defined contribution pension scheme

Brief details of the scheme

N/A

	me	me	me
	N/A

The costs of the scheme to the charity for The amount of any contributions outstand The amount of any contributions prepaid	the year ing at the year end at the year end	This year £	Last year £
		0	0
		0	0
		0	0

Note 8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 8.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	-	8,095	6,120	-	14,215
-	-	-	-	-	-
-	-	-	-	-	-

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Disposals Transfers * Balance carried forward	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	8,095	6,120	-	14,215

8.2 Accumulated depreciation and impairment provisions

SL	SL	SL	SL	SL
		4years	4years

0	0	2,674	1,530	-	4,204
0	0	2,024	1,530	-	3,554
0	0	-	-	-	0
0	0	-	-	-	0
0	0	-	-	-	0
0	0	-	-	-	0
0	0	4,698	3,060	-	7,758

8.3 Net book value

Brought forward Carried forward	-	-	5,421	4,590	-	10,011
	-	-	3,397	3,060	-	6,457

8.4 Revaluation

Note 9 Debtors and prepayments

Amounts falling due within one year This year Last year £ £ - - - -	Amounts falling due after more than one year	Amounts falling due after more than one year
Last year £	This year £	Last year £
-	-	-
-	-	-

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-	-	-	-
-	-	-	-
-	-	-	-

Note 10 Creditors and accruals

10.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
200	200	-	-
200	200	-	-

10.2 Security over assets

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PLAYFORSTRAYS DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024

This schedule does not form part of the statutory accounts.

Donations and legacies Cost of Sales Purchases Other direct costs Gross loss Administrative expenses Staff training and welfare Travel and subsistence Motor expenses Telephone and fax Stationery and printing Insurance Repairs and maintenance Depreciation Donations Accountancy fees Advertising and PR Other legal and professional Surplus of income over expenditure Profit/ (loss) on ordinary activities before taxation	2024 2023 2022 £ £ £ 7,060 19,911 18,862 6,650 1,649 1,132 3,554 569 773
	10,204 2,218 1,905
	-3,144 17,693 16,957
	- - 515 - - 702 1,292 2,243 1,890 363 416 597 250 - 584 1,373 4,227 647 340 75 - - 3,554 650 - 1,671 - 200 200 150 - 1,699 301 - - 259
	3,818 14,085 6,295

	-6,962 3,608 10,662

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