Charity number: 109416
Lost and Found Pets North Down Rescue & Rehoming
Trustees’ report and financial statements
Year ended 31 March 2025
Lost and Found Pets North Down Rescue & Rehoming
Trustees
Ms Andrea Mannus Mr Jordan Mannus Mr Paul McAdam Ms Alicia Meeke
Charity Number 109416
Registered Office 12 Heathermount Court Comber Co. Down BT23 5NT
Accountant
| Maurice Smyth B.Sc. F.C.A. | |
|---|---|
| 105 Circular Road | |
| Newtownabbey | |
| Co. Antrim | |
| BT37 0RD | |
| Page | |
| Independent examiner's report | 3 |
| Trustees’ report | 4-6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 -11 |
Lost and Found Pets North Down Rescue & Rehoming
Independent examiner’s report to the trustees of Lost and Found Pets North Down Rescue & Rehoming
I report on the accounts of the Lost and Found Pets North Down Rescue & Rehoming for the year ended 31 March 2025, which are set out on pages 4 to 11.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. It is my responsibility to:
-
examine the accounts under guidance set by Charities legislation;
-
to follow the procedures laid down in the general directions given by the Charity Commission; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records and to prepare accounts which accord with the accounting records and
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Newtownabbey
Maurice Smyth B.Sc. FCA 105 Circular Road
4
Lost and Found Pets North Down Rescue & Rehoming
Co. Antrim BT37 0RD
Date: 7 July 2025
Trustees’ report for the year ended 31 March 2025
The Trustees present their report and the financial statements for the year ended 31 March 2025.
Dear Supporters,
As we reflect on the past year, Lost and Found Pets North Down Rescue & Rehoming is thrilled to share the impactful goals and achievements achieved with your unwavering support. Our commitment to rescuing, rehoming, and rehabilitating stray, abandoned, and surrendered pets remains at the forefront of our mission, and your contributions have made a significant difference. Over the second part of the year, we have not rehomed as many pets as we usually would have done due to a shortfall in foster homes. Rehoming pets has always been, and will continue to be, one of the most important aspects of our mission. Thank you for being an integral part of our journey. Together, we make a difference in the lives of animals and their families.
Goals and Achievements 2024/2025 :
-
Successful Reunification – Our dedicated efforts have led to the successful reunification of hundreds, if not thousands, of misplaced pets across various species, bringing joy and relief to countless families.
-
Diverse Rescues – Lost and Found Pets North Down Rescue & Rehoming has extended its reach to facilitate the rescue, rehabilitation, and release of diverse animals, including hedgehogs, wild and domestic birds, and ducks. This expansion broadens our impact on the local wildlife.
-
Emergency Accommodation – Providing emergency accommodation for stray pets has been a crucial service, offering a safe haven while we work tirelessly to reconnect them with their families.
-
Public Education – Our commitment to educating the public on existing laws and responsible pet ownership has strengthened, fostering a community that values and advocates for the welfare of all animals.
-
Preloved/Abandoned Pets – We continue to provide safe spaces, veterinary care, and a meticulous adoption process for preloved and abandoned pets, ensuring they find loving homes and second chances at happiness.
-
Volunteer Force Expansion – With your support, we have successfully expanded our volunteer force, enhancing our capacity to respond to the growing needs of our community.
-
Search and Rescue Training – Team members have undergone comprehensive training in both ground and aerial searches for missing pets, equipping us with the advanced tools to enhance our rescue efforts.
-
Drone Pilots Licensing – Our in-house drone pilots have been trained and licensed, allowing us to deploy cutting-edge technology in location and assisting lost animals.
-
Deceased Pets Support – We’ve implemented a compassionate service to recover and organise the return of deceased pets, providing solace to bereaved families during difficult times.
-
Animals Welfare Advisory – Our gateway advisory service remains a vital resource for members of the public reporting animal welfare concerns, ensuring a swift and effective response to critical issues.
-
First Aid Training – Three of our team members are now fully first aid trained.
Additional Costs :
5
Lost and Found Pets North Down Rescue & Rehoming
It’s important to note that the success of our mission also incurs additional costs. These include expenses related to rehoming, transportation, and scanning of lost animals. Your continued support allows us to meet these financial demands and sustain our commitment to the well-being of all pets in our community.
Trustees’ report for the year ended 31 March 2025 (continued)
In the pursuit of our mission to serve the community and advocate for the welfare of our furry companions, Lost and Found Pets North Down Rescue & Rehoming presents its objectives and goals for the fiscal year 2025/26. Guided by our unwavering commitment to reuniting lost pets with their families and promoting responsible pet ownership, these objectives outline our strategic priorities and areas of focus. Through collaborate efforts, transparent governance, and unwavering dedication, we aim to not only sustain but enhance our impact in safeguarding the well-being of both pets and their human companions within our community.
Objectives and Goals for 2025/26:
-
Mission and Values Upheld – Our primary objective is to steadfastly uphold the mission and values of Lost and Found Pets North Down Rescue & Rehoming, with a paramount focus on prioritising the welfare and safe return of lost pets to their owners. Every action and decision will be guided by this fundamental principle.
-
Effective Governance and Compliance – We are committed to ensuring effective governance and compliance with all relevant laws and regulations governing charitable organisations. By upholding the highest standards of governance, we will ensure transparency, accountability, and integrity in all our operations.
-
Strategic Development and Implementation – We will oversee and support the development and implementation of strategic plans aimed at increasing our charity’s capacity to locate and reunite lost pets with their owners. This includes ongoing assessment of our methods and technologies to ensure efficiency and effectiveness in our operations.
-
Securing Sustainable Funding – We will actively seek and secure funding opportunities to sustain and expand our operations.
-
Transparent Financial Management – Maintaining transparent financial management practices is essential. We will conduct regular reviews of budgets and financial reports to ensure responsible stewardship of funds entrusted to us by our donors and supporters.
-
Stakeholder Engagement – Cultivating strong relationships with stakeholders is crucial to enhancing our impact and reach. We will actively engage with volunteers, partner organisations, local authorities, and the community to foster collaboration and mutual support in achieving our goals.
-
Monitoring and Evaluation – We are committed to monitoring and evaluating the effectiveness of our programs and services. Through rigorous evaluation, we will seek continuous improvement and innovation to better serve the needs of lost pets and their owners.
-
Advocacy for Responsible Pet Ownership- We will advocate for policies and practices that promote responsible pet ownership and support efforts to prevent pet homeless and stray populations. Through education and awareness campaigns, we will strive to address the root causes of lost pets in our community.
-
Integrity, Accountability and Professionalism – Operating with integrity, accountability, and professionalism in all our activities and interactions is non-negotiable. We will uphold the highest ethical standards to maintain the trust and confidence of our stakeholders.
-
Positive Representation – We will represent Lost and Found Pets North Down Rescue & Rehoming positively and ethically in all public engagements, media appearances and
Lost and Found Pets North Down Rescue & Rehoming
communications channels. By being transparent and authentic, we will inspire trust and support our cause.
Trustees’ report for the year ended 31 March 2025 (continued)
Statement of trustees' responsibilities
The Trustees' are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in Northern Ireland requires the Trustees' to prepare financial statements for each financial year which give a true and fair view of charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Trustees' are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments 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 proper accounting records which disclose with to reasonable accuracy at any time the financial position of the charity and enable Trustees' to ensure that the financial statements comply with the statutes. Trustees' are also responsible for the prevention and detection of fraud and other irregularities.
On behalf of the board
Andrea Mannus
Date: 07/07/2025
7
Lost and Found Pets North Down Rescue & Rehoming
Statement of financial activities
for the year ended 31 March 2025
| for the year ended 31 March 2025 | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Notes | £ | £ | ||
| Incoming resources | ||||
| Donations | 2 | 5,852 | 10,767 | |
| Total incoming resources | 5,852 | 10,767 | ||
| Resources expended | ||||
Foster dog expenses |
235 | 714 | ||
Pet supplies |
- | 407 | ||
| Vet fees | 1,866 | 1,299 | ||
| Drone expenses | 868 | 507 | ||
| Scanners | 123 | - | ||
| Ballot prizes | 25 | 155 | ||
Motor Expenses |
2,895 | 1,070 | ||
| Printing postage and stationery | 72 | 196 | ||
Telephone |
72 | 202 | ||
| Accountancy fees | 250 | 250 | ||
General expenses |
378 | 95 | ||
Depreciation |
600 | 600 | ||
| Interest and charges | 119 | 112 | ||
| Total resources expended | 7,503 | 5,607 | ||
| Net movement in funds | -1,651 | 5,160 | ||
| Total funds brought forward | 13,934 | 8,774 | ||
| Total funds carried forward | 5 | 12,283 | 13,934 | |
| All monies are unrestricted |
8
Lost and Found Pets North Down Rescue & Rehoming
Balance sheet as at 31 March 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | |||
| Fixed assets | ||||||
| Tangible assets | 3 | 4,800 | 5,400 | |||
| Current assets | ||||||
| Cash at bank and in hand | 7,733 | 8,784 | ||||
| Creditors: amounts falling due within one year |
4 | 250 | 250 | |||
| Net current Assets | 7,483 | 8,534 | ||||
| Net Assets | 12,283 | 13,934 | ||||
| Funds | ||||||
| Fundsgenerated | 5 | 12,283 | 13,934 | |||
The financial statements were approved by the Trustees on and signed on its behalf by
A Mannus
9
Lost and Found Pets North Down Rescue & Rehoming
Date:
Notes to the financial statements for the year ended 31 March 2025
1 Accounting policies
1.1. Accounting convention
The financial statements are prepared under the historical cost convention
The company has taken advantage of the exemption in FRS 102 Section 1A from the requirement to produce a cash flow statement on the grounds it is a small entity.
The financial statements have been prepared in accordance with 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 2015).
1.2. Incoming resources
Voluntary income is received by way of donations and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
1.3. Resources expended
Resources expended are recognised in the year in which they are incurred.
1.4. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Plant and equipment 10% Straight line over 10 years
2 Donations
10
Lost and Found Pets North Down Rescue & Rehoming
| Charities Trust Other Donations Legacy |
£ 1,000 4,852 |
|---|---|
| 5,852 |
Notes to the financial statements for the year ended 31 March 2025 (continued)
| 2025 | |||
| 3 | **Tangible Fixed assets ** | ||
| Plant and Equipment |
|||
| £ | |||
| Cost | |||
| At 1 April 2024 | 6,000 | ||
| Additions | - | ||
| At 31 March 2025 | 6,000 | ||
| Depreciation | |||
| At 1 April 2024 | 600 | ||
Charge for the year |
600 | ||
| At31 March 2025 | 1200 | ||
| Net book values | |||
| At 31 March 2025 | 4,800 | ||
| At 31 March 2024 | 5,400 | ||
11
Lost and Found Pets North Down Rescue & Rehoming
| 4 | Creditors: amounts falling due withinone year | ||
| Accruals | 250 | ||
Notes to the financial statements for the year ended 31 March 2025 (continued)
5
| Analysis of funds generated | |
|---|---|
| Total funds | |
| £ | |
| Fund balances at 31 March 2025 as represented by: | |
Balance at 1 April 2024 |
13,934 |
| Fundsgenerated in theyear | -1,651 |
| Balance at 31 March 2025 | 12,283 |
| All reserves held are unrestricted | |