Northern Ireland Charities Number:108507
Lost Paws NI
Annual Report and Receipts and Payments Accounts For the year ended 5 April 2025
Lost Paws NI
Annual Report and Receipts and Payments Accounts
For the year ended 5 April 2025
| Contents Legal and administrative information Trustees’ Report Independent Examiner’s Report to the Trustees Statement of Receipts and Payments Balance Sheet Notes to the Financial Statements |
Page 1 2 5 6 7 8 |
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Lost Paws NI
Legal and Administrative information
Charity Name: Lost Paws NI Charity Registration Number: 108507 Contact Address: xxxx Trustees: xxxx Independent Examiner: Flynn & Company Accountants Limited Chartered Accountants 28 Charleton Street Portadown BT62 3EP Bankers: Ulster Bank
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Lost Paws NI
Trustees’ Report for the year ended 5 April 2025
Lost Paws NI is a small search and rescue charity covering the whole of Northern Ireland. We were formed in late 2019 in a bid to reunite pets with their owners as quickly as possible.
We started with a handful of volunteers intending to cover Antrim. This quickly extended as the request for our searches increased and we made the decision to cover all of Northern Ireland. We are a very small team of approximately 8 volunteers, who can be reached 9am-9pm via our Facebook page. We complete search and rescue for missing and found animals, Trap Neuter and Release, and treatment for feral cat colonies, rehoming and rescuing for dogs and cats in need.
Trustee’s Annual Report
The trustee’s present the annual report and accounts for Lost Paws NI for the year ended 5 April 2025.
Trustee’s Objectives and activities
Lost Paws NI is run by 5 trustees who are responsible for the overall decisions made for the charity. We generally have 1-2 Trustee meetings per year, ad-hoc meetings are also held throughout the year as required to discuss the charity and the animals in our care. If required, a meeting can be arranged at short notice should urgent matters need to be discussed.
The main aims of Lost Paws NI is to reunite missing and found animals with their owners, to carry out searches for missing animals, to secure stray animals and to improve and educate the public on animal welfare.
Fundraising
Our fundraising was done through our Facebook page as well as bucket collections and attending events, and general appeals for donations and support.
Financial Review
The charity has ended the financial year in a good financial position. The Trustees’ feel it prudent to retain a level of money in reserve so that in the event of a drop in donations the charity could continue to operate.
Going Concern
The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure the charity can continue and the financial statements for the year ended 5 April 2024 can be signed off as a going concern.
Structure, Governance and Management:
Governing Document and Constitution of the Charity
Lost Paws NI is governed by its’ constitution.
Recruitment and Appointment of Volunteers and Trustees
The trustees welcome new volunteers to help with the day to day running of the charity via the Facebook page, monitoring the page, answering queries and putting up posts. If volunteers are physically able to they come out with the team and help search for missing our stray animals.
Pay and Remuneration
No trustee received any pay or remuneration during the year ended 5 April 2025.
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Lost Paws NI
Trustees’ Report for the year ended 5 April 2025
Statement of Trustee’s Responsibilities
The Trustees are responsible for preparing the Trustee’s Report and Statement of Receipts and Payments and Statements of Assets and Liabilities in accordance with applicable law and regulations.
The law applicable to Charities in Northern Ireland with income less than £250,000 requires the Trustee’s to prepare a Statement of Receipts and Payments and a Statement of Assets and Liabilities for each financial year.
The Trustee’s are responsible for keeping accounting records that are sufficient to show and explain the transactions and disclose with reasonable accuracy at any time the assets and liabilities of the charity. They are also responsible for safeguarding the Assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement as to disclosures to our examiners
In so far the trustees are aware at the timing of approving our trustees’ annual report:
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There is no relevant audit information of which the charity’s Independent Examiner is unaware.
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The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the charity’s Independent Examiner is aware of the information.
On behalf of the Trustees
____ Lost Paws NI
Date: 5 February 2026
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Lost Paws NI
Independent Examiner’s Report to the Trustees of Lost Paws NI
I report on the accounts of the charity for the year ended 5 April 2025, which are set out on pages 5 to 9.
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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examine the accounts under section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention.
Basis of 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.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Steven Haugh
Steven Haugh (ACA) Chartered Accountant For and on behalf of
28 Carleton Street Portadown Co Armagh BT62 3EP
Flynn & Company Accountants Limited Chartered Accountants & Registered Auditors
5 February 2026
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Lost Paws NI
Statement of Receipts and Payments
For the year ended 5 April 2025
==> picture [444 x 50] intentionally omitted <==
----- Start of picture text -----
2025 2025 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
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| Note | Funds £ |
Funds £ |
Funds £ |
Funds £ |
|
|---|---|---|---|---|---|
| Income | |||||
| Donations | 5,773 | 3,043 | 8,816 | 22,394 | |
| Gift Aid on Donations | 3,182 | - | 3,182 | - | |
| Fundraising | 2 | 2,945 | - | 2,945 | 9,448 |
| --------- | ------- | -------- | --------- | ||
| Total income | 11,900 | 3,043 | 14,943 | 31,842 | |
| --------- | ------- | -------- | --------- | ||
| Expenditure | |||||
| Raising funds | 3 | 32 | - | 32 | 263 |
| Charitable Activities | 3 | 8,372 | 3,219 | 11,951 | 22,018 |
| Governance costs | 3 | 4,368 | 86 | 4,454 | 3,435 |
| -------- | ------- | -------- | --------- | ||
| Total expenditure | 12,772 | 3,305 | 16,077 | 25,716 | |
| --------- | ------- | --------- | -------- | ||
| Net (outgoing)/incoming resources | £(872) | £(262) | £(1,134) | £6,126 | |
| ===== | ==== | ====== | ===== |
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Lost Paws NI
Balance Sheet
As at 5 April 2025
| Tangible Fixed Assets Tangible Fixed Assets Bank and Cash Balances Cash at bank and in hand Total Assets Reserves Total funds brought forward Surplus this year end Total funds carried forward |
2025 2024 Note £ £ 5 6,940 8,712 6 2,671 2,033 -------- -------- £9,611 £10,745 ===== ===== 10,745 4,619 (1,134) 6,126 -------- -------- £9,611 £10,745 ===== ===== |
|---|---|
The notes on pages 7 to 9 are an integral part of these financial statements.
The financial statements on pages 5 and 6 were approved by the Board of Trustees on 5 February 2026 and signed on its behalf by:
________ Lost Paws NI
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Notes to the Financial Statements
For the year ended 5 April 2025
1.
Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
1.1
Accounting convention
- 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 £.
1.2
Going concern
The charity meets its day to day working capital requirements from its annual income. The trustees have obtained and reviewed cash flow forecasts for the coming year. 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. Therefore these financial statements have been prepared on a going concern basis.
1.3 Income
- Income is accounted for on a cash basis as the amount is collected and are allocated as either restricted or unrestricted funds according to the terms of the donation.
1.4 Expenditure
Expenditure is recognised on a cash payments basis.
1.5
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less and bank overdrafts.
Funds
Funds are classified as either restricted or unrestricted funds, defined as follows: Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes of uses of the restricted funds are set out in the notes to the financial statements.
Unrestricted funds are expendable at the discretion of the trustees and in furtherance of the objectives of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
1.6 Tangible Fixed Assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:
Equipment 20% straight line
The gain or loss arising from the disposal of an assets is determined as the difference between the sale proceeds and the carrying value of the assets, and is recognised in the statement of receipts and payments.
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Notes to the Financial Statements
For the year ended 5 April 2025 (continued)
| 2. Fundraising Fundraising Donation buckets 3. Analysis of Expenditure Raising Funds Advertising/promotion Fundraising expenses Charitable Activities Veterinary Fostering expenses Trapping expenses Equipment Clothing Charitable donations Travel expenses Other Governance Costs Insurance Accountancy fees Drone Printing, postage and stationery Telephone Computer software Web hosting Bank/Finace charges Depreciation Other Total expenditure |
Unrestricted £ 2,603 342 ------- £2,945 ===== 32 - ----- £32 === 4,803 151 546 - 19 1,100 1,684 69 ------- £8,372 ==== 1,426 - 11 224 171 336 310 86 1,772 32 ------- £4,368 ==== £12,772 ===== |
Total Total Restricted 2025 2024 £ £ £ - 2,603 8,313 - 342 1,135 ----- ------- -------- - £2,845 £9,448 === ===== ===== - 32 186 - - 77 ----- ----- ----- - £32 £263 === === === 2,418 7,221 10,992 22 173 1,574 102 648 881 403 403 2,329 - 19 1,002 - 1,100 1,128 274 1,958 3,894 - 69 218 ------ -------- -------- £3,219 £11,591 £22,018 ==== ===== ===== - 1,426 831 - - 480 - 11 51 - 224 315 - 171 163 - 336 193 - 310 183 86 172 359 - 1,772 148 - 32 107 ------ -------- ------- £86 £4,454 £3,435 === ===== ==== £3,305 £16,077 £25,716 ===== ===== ===== |
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Notes to the Financial Statements
For the year ended 5 April 2025 (continued)
4. Analysis of trustee remuneration and expenses
No trustee received any payments other than for out of pocket expenses incurred.
5. Tangible Fixed Assets
| Cost At 6 April 2024 Additions At 5 April 2025 Depreciation and impairment At 6 April 2024 Depreciation charged in the year At 5 April 2025 Carrying amount At 5 April 2025 At 5 April 2024 6. Cash Balance Represented by Unrestricted funds Restricted funds Total funds |
Equipment Total £ £ 8,860 8,860 - - ------- -------- 8,860 8,860 -------- -------- 148 148 1,772 1,772 ------- ------- 1,920 1,920 ------- ------ £6,940 £6,940 ==== ==== £8,712 £8,712 ==== ==== 2025 2024 £ £ 1,471 571 1,200 1,462 -------- -------- £2,671 £2,033 ===== ===== |
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