Charity registration number 109121 (Northern I￿land}
Company registration number N1665739
AVSPNI
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

AVSPNI
LEGALANDADMINISTRATIVE INFORMATION
Directors
Mr P Vvalsh
Mr M Watts
Mrs M Spahn-Holmes
Mr I Smith
Mr K Sheridan
Mr S O'Kanp
Mr S Murray
Mrs P Hart
Mr C Carr
Mrs L Hamilton
Mr M Allison
Mr G Bell
Mr L Fitzsimons
Mr C Mccrea
Mrs l R L D'Haese
Mr P Dabrowski
Mr D Flynn
Mr M J Woodside
Mr R J Mccabe
(Appointed 10 January 2024)
(Appointed 10 January 2024)
(Appointed 10 January 2024)
(Appointed 10 January 2024)
(Appointed 10 January 2024)
Charity number (Northem Ireland)
109121
Company number
N1665739
Principal address
6 Ross Green Lane
Kilgad Road
Kells
Ballymena
Co Antrim
BT42 3JA
Registered office
6 Ross Green Lane
Kilgad Road
Kells
Ballymena
Co Antrim
BT42 3JA
Independent examiner
GMCG Lisbum
Century House
40 CreS￿nt Business Park
Lisburn
BT28 2GN
Bankers
Danske Bank
Donegall Square West
Belfasl
BT16JS

AVSPNI
CONTENTS
Page
Directors, report
Independent examinerfs report
Slatement of financial activities
Statement of financial position
Notes to the financial statements
8-13

AVSPNI
DIRECTORS. REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024
The directors present their annual report and financial statements for the period ended 31 De￿rnber 2024.
The financial statements have been prepared in accordants with the accounting policies set oul in note 1 to the
financial statements and comply with the charity's Memorandum and Articles of Association, Ihe Companies A
2006 and 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitiès
preparing Iheir accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)" (effective 1 January 2019).
Objectives and activities
The charity's objects are specifically restricted to the promotion of the following purposes for the benefit of the
public-
The advancement of education by promoting, managing, co-ordinating, and developing a programme for
education ofveterinary Surgeons who are in practice in Northern Ireland or elsewhere=
The advancement of animal welfare by representing and advocating for Veterinary Surgeons and anima15
in need of care and protèction- and
The advancement of heatth or the saving of lives of veterinary practitioners in Northern Ireland who are
suffering from, have suffered from or are at risk of mental or physical health problems for thè benefit of the
public particularly by the dissemination of infomiation and assistance within the veterinary profession.
There has been no change in the policies adopted in furtherance of these objects during Ihe period.
The charity aims to futfill it's objectives through the following:
the provision of training courses and advice and to publish or distribLrte in a suitable format;
lo be a member of and co-operate with all such bodies, organisations and associations, whether within
Northèrn Ireland and United Kingdom or not. as may be thought fit by the directors..
to raise funds by subscription, donations, grants, loans or otherwise for the purposes of the charity.
The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the
harity should undertake.
Achievements and performance
In this financial period AVSPNI has delivèred multi-day conferences - one for Small Animal vets and vet nurses
and one for Small Animal and Large Animal vets. plus 7 evening meelings, 1 social and ne￿OrkIng event and 3 fulv
half days of education - one of which was a practical hands-on course for vet nurses.
AVSPNI has engaged with organisations and working groups including, but not limited to the Department of
Agriculture. Environment and Rural Affairs (DAERA). the Agri-Food and Bio-sciences Instrtute (AFBI)., Animal Hèalth
and Wèware Northern Ireland (AHWNII. British Cattle Veterinary Association (BCVA). The Society of Practising
Veterinary Surgeons ISPVS}- The North of Ireland Veterinary Association (NIVA),. Rural Support- Ulster Farmers
Union (UFU),- Royal College of Veterinary Surgeons (RCVS),. RCVS Knowledge - Farm Vet Champions,- Young Vet
Ne￿Ork (YVN-NI)- Vèterinary Ireland.. LANTRA Council. VetNI Board: Bovine Viral Diarrhoea Implementation Group
(BVDIG)" TB Stakeholder Working Group cfBSWGI' Animal Health and Welfare Stakeholders Forum (AHWSF)., the
Livestock and Meat Commission (LMC),. Vet Support Northem Ireland., British Small Animal Veterinary Association
(BSAVA)- Veterinary Practice Managers Association (VPMA): Northern Ireland Sheep Scab Group.. The Links
Group- the British Veterinary Association (BVA). The College of Agriculture, Foord and Rural Enterprise (CAFRE)
Dairy Advisory Group and VN training., RUAS,. HSE", VSSCO (Educational Bursary Adjudication).
AVSPNI remains flexible and able to respond quickly to amend its programme of education to meet changing
needs, e.g. novel disease challenges. Issues of concern to the membèrs on which officers have actively engaged
include, but are not limited lo= production and endernic diseases such as BVD. Johnes and TB, welfare.. APHISI
NIFAIS (DAERAS animal traceability plafforms- EU Animal Health Law implementslion- Equine Welfare and Farrier
Regulation,. proposed changes to Cross-COmplian￿ Legislation- TB Compensation Consultation., vet nurse training-
fami QA standards. Trade Export Certification., Anlibiotics Amnesty,. STAMP," Bluetongue,. medicinés use and threats
lo supply to NI-, Sustainable Ruminant Geneti¢s-, wildlrfe and TB-, UKIXI ear tag changes. Avian Influenza.

AVSPNI
DIRECTORS. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Financial review
The resuEts are set out in detail on pages 6 to 13. The company returned net outgoing resources for the year of
£18,747 (2023- net inwming resources of £6,249) leaving unrestricted funds of £417.655 (2023- £436.402).
The unrestriGted fvnds are considered to be essential to provide sufficient funds to cover any unforeseen costs
which may arise and fulfil legal obligalions of the charity in the event that current levels of income are not
maintained.
It is thè policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between thrèe and six month's expenditure. The directors consider that reserves
at this level will ensure that, in Ihe event of a significant drop in funding. they will be able to continue the charity's
urrent activities while consideration is given to ways in which additional funds may be raised. This level of reserves
has been maintained throughout the period.
Structure, govemance and management
The charitable company is govèrnèd by its Memorandum and Articles of Association. The company is not for profit
and limited by guaranlee.
The directors who served during the period and up to the date of signature of the financial statements were:
Mr P Walsh
Mr M Watts
Mrs M Spahn-Holmes
Mr I Smith
Mr K Sheridan
Mr S O'Kane
Mr S Murray
Mr K McKeeman
Mrs P Hart
Mr C Carr
Mrs L Hamilton
Mr M Allison
Mr G Bell
Mr L Fitzsimons
Ms K Henderson
Mr C MGCrea
Ms S Menzies
Mrs l R L D'Haese
Mr P Dabrowski
Mr D Flynn
Mr M J Woodside
Mr R J Mccabe
(Resigned 10 January 2024)
(Resigned 10 January 2024)
(Resigned 10 January 2024)
(Appointed 10 January 2024)
(Appointed 10 January 2024)
(Appointed 10 January 2024)
(Appointed 10 January 2024)
(Appointed 10 January 2024)
The charty is governed by its Board of Directors who meet regularty.
None of the directors has any beneficial interest in the company. All of the directors are members of the company
and guaranteè to contribute £1 in the event of a winding up.

AVSPNI
DIRECTORS. REPORT {CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
This report has been prepared in aCC￿ljance with the provisK)ns applicable to companies entrtled to Ihe small
companies, exemption.
The Oirectots. repo
ed by the BoaTd of Direclots.
Mr P Walsh
Dirèctor
27108125
Date: ...................................

AVSPNI
INDEPENDENT &XAMINER'S REPORT
TO THE DIRECTORS OF AVSPNI
We report to the directors on our examination of the financial statements of AVSPNI {the charity) for the period
ended 31 December 2024.
Respective responsibilitie of directors and exaiminer
As the directors of the charity you aré responsible for the preparation of the financial statements in accordance with
the requiremenls ofthe CompaniesAct 2006 (the 2006 Act).
Having satisfied ourselves that the charity is not subject to audit undèr Company law, and is eligible for independent
examination, it is our responsibility to-
examine the accounts under section 65 of the Chartties Act (Northern Ireland) 2008:
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., and
state whether particular matters have come lo our attention.
Basis of independent examiners. report
We have examined your charity accounts as required under section 65 oflhe CharitiesAct and our examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 6519){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 includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees con￿mIng any
such matters.
Our role is to state whether any malerial matters have come to our attention giving us cause to believe..
accounting records were nol kept in respect of the charity as required by section 386 of the Companies Ad
2006.
the financial statements do nol accord with those records-, or
the financial statements do not comp]y with the accounting requiremenls of section 396 of the 2006 Act and
with the methods and principles of the Charities Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of
Ireland
thal there is further infonnation needed for a proper understanding of the acGounls to be reached.

AVSPNI
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE DIRECTORS OF AVSPNI
Independent examinetrs statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 Act. We confirm that we are qualified to undertake the examination because we are a member of
Chartered Accountants Ireland, which is one ofthe listed bodies.
We have completed our examination and have no concerns in respect of the matters11) to (4) listed above and. in
connection with frjllowing the Directions of the Charity Commission for Northern Ireland, we have found no matters
that require drawing to your attention.
GMCG Lisburn
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
Daled= 27 August 2025

AVSPNI
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE PERIOD ENDED 31 DECEMBER 2024
Unrestricted
funds
Period ended
31 Dec 2024
Unrestricted
funds
Year ènded
31 Aug 2023
Notes
Income from:
Donations and legacies
Charitable activities
Investments
99,608
176,700
6,862
66,944
160,669
1,612
Total income
283,170
229,225
Expenditure on:
Charitable activities
301,917
222,976
Total expenditure
301,917
222,976
Net incomel{expenditurè) and movement in funds
(18,747)
6,249
Reconciliation of funds:
Fund balances at 1 September 2023
436,402
430,153
Fund balances at 31 December 2024
417,655
436,402
The ststemenl of financial activtties includes all gains and losses recognised in the period. All income and
expenditure derive from continuing activities.

AVSPNI
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
31 Decembèr
2024
31 August
2023
Notes
Current assets
Dei)tors
Casn at bank ano in hand
10
27.573
433.S68
63.423
462.114
461.241
525.537
Creditors: amounts falling due within
one year
11
(43.586)
(89.135)
Nel current assets
417.655
436.402
Income funds
Unrestncted funds
417.655
436.402
417.655
436.402
The company is entiued to the exemption from the audrt requirement contained in sethon 477 of the Companies Act
2006, for the period ended 31 December 2024.
The directors acknowledge their responsibilrties for comptying the requirements ol the Companies Act 2006
WElh respect to accounting records and the preparation of financial statements.
The members have not require(I the company to obtain an audit of its financial statements for the period in question
in accordance with sectton 476.
These financial statements have been prepare(l in accordance with Uie provisions applicable to companies subject
to the smatl companies regime.
The finan
al stalemen
27108125
veo by the directors on ......................... and signed on their belialf L)y:
Walsh
Director
Company Registration No. N1665739

AVSPNI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accounting policies
Charity information
AVSPNI is a private company limited by guarantee incorporated in Northem Ireland. The registered officè is 6
Ross Green Lane. Kilgad Road. Kells, Ballymena, Co Antrim, BT42 3JA.
1.1 Reportrng period
The financial statements presented are for a period longer than one year due lo the charity's year end being
extended for commercial reasons. The comparative amounts presenled in the financial stslements (including
the related notes) are not entirely comparable.
1.2 Accounting convention
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of
Association, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland" ("FRS 102.) and the Charities SORP "Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of
Cash Flows.
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 prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.3 Going concern
At the time of approving the financial statements. the directors have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the directors
continue to adopl the going concern basis of accounting in preparing the financial statements.
1.4 Charitable funds
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable
objeclives.
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 noles to the financial statements.
1.5 Income
Income is recognised when the charity is legally entitled to il after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donalion, 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 the time of the donation.
Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution,
the amount is known, and receipt Is expected. If the amount is not known. the legacy is treated as a
contingent asset.

AVSPNI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Accounting policies (Continued)
1.6 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, it is probable Ihat a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs. including support costs involved in undertaking each activity. Direct cost5 attributable to a single
activity are allocaled directly to that aclivity. Shared costs which contribute to more than one activity and
support costs which are nol attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resources. Central slaff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.7 Cash and cash Èquivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid
investments with original maturilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and thère is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
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 interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that 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 liabilitie5. Trade creditor5 are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.

AVSPNI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Donations and membership fees
Unrestricted Unrestricted
funds
funds
Period Year ended
ended
31 Dec 2024 31 Aug 2023
Donations and gifts
Membership fees
6,004
93,604
3,380
63,564
99,608
66.944
Donations and gifts
Raffle income
Other donations
5.214
790
3,380
6,004
3,380
Raffle income of £5,214 (2023 £3,380) was gathered during the year and paid out to various charities,
£3,500 was not paid out until post year end.
Charitable activities
Period Year ended
ended
31 Dec 2024 31 Aug 2023
Income from conferences and webinars
176,700
160,669
Incorne from investments
Unrestrictsd Unrestricted
funds
funds
Period Year ended
ended
31 Dec 2024 31 Aug 2023
Interest receivable
6.862
1,612
10-

AVSPNI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Charitable activities
Period Year ended
ended
31 Dec 2024 31 Aug 2023
Speakers fees
Other conference and webinar expenses
29,417
147,514
21,454
102,363
176.931
123,817
Share of support costs (see note 6)
124,986
99,159
301,917
222,976
Support costs allocated to activities
Period ended Year ended
31 Dec 2024 31 Aug 2023
Administration fees
Presidential and council expenses
Legal and professional fees
Bank charges
Printing, postage and stationery
Insurance
Accountancy
Sundry èxpenses
VSNI donation5
Other donations
99,954
9,392
3,075
3,848
12
1,733
2.525
540
2,000
1,907
70,529
3,848
15.000
438
108
1,213
2,079
168
2,000
3,776
124,986
99,159
Analysed between:
Charitsble activities
124,986
99,159
Directors
None of the directors (or any persons connected with Ihem) received any remuneration or benefits from the
charity during the period.
11

AVSPNI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
Employees
The average monthly number of employees during the period was:
Period ended Year ended
31 Dec 2024 31 Aug 2023
Number
Number
Total
There were no employeès whose annual remuneralion was more than £60,000.
Taxation
The charity is exempt from taxation on its activities because all ils income is applied for charitable purposes.
10 Debtors
31 Dec 2024 31 Aug 2023
Amounts falling due within one year:
Trade deblors
Othèr debtors
Prepayments and accrued income
23,978
1.275
2.320
61,539
1.252
632
27,573
63,423
11 Creditors: amounts falling due within one year
31 Dec 2024 31 Aug 2023
Trade creditors
Other credilors
Accruals and deferred income
177
7.007
36,402
2,576
6,733
79,826
43,586
89,135
12 Unrestrictsd funds
The unrestricted funds ofthe charity comprise Ihe unexpended balances ofdonations and granls which are
not subject to spectfic condttions 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 specific purposes.
At1
September
2023
Incoming
resources
Resources
expended
At31
December
2024
General funds
436.402
283,170
(301,91n
417.655
12-

AVSPNI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
12 Unrestricted funds (Continued)
Previous year:
At1
September
2022
Incoming
resources
Resource5 At 31 August
expended
2023
General funds
430.153
229.225
(222.976)
436,402
13-