**REGISTERED CHARITY NUMBER: SC030982** ## Animal Concern Advice Line ## Report of the Trustees and Financial Statements for the Year Ended 31 December 2024 Accountants Plus Chartered Certified Accountants Unit 1 Cadzow Park 82 Muir Street Hamilton ML3 6BJ Animal Concern Advice Line Contents of the Financial Statements for the Year Ended 31 December 2024 ||Page| |---|---| |Report of the Trustees|1 to 2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Balance Sheet|5| |Notes to the Financial Statements|6 to 11| Animal Concern Advice Line ## Report of the Trustees ## for the Year Ended 31 December 2024 The trustees present their report with the financial statements of the charity for the year ended 31 December 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) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** a) To advance the education of the public in the treatment and care of animals (be they pet, farm or wild animals or birds); and b) To relieve the suffering of animals and birds which have been mistreated or abandoned. In furtherance thereof the organisation shall provide and staff a telephone helpline and provide an internet site which, those seeking assistance, can contact at any time for information and advice including referral to other organisations, rescue centres, veterinary care providers and statutory bodies best able to assist the animal or animals for which the caller seeks help. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The Secretary for ACAL reports that the Animal Concern Advice Line has continued to provide a valuable service to many callers, with advice ranging from dealing with injured wildlife to lost or found pets, to giving advice on rehoming pets, as well as providing pet owners struggling with mental health advice on services that can help them. It has continued to meet it's objectives, noting there is room to increase awareness and education around various issues raised by callers should additional funding come in. ## **FINANCIAL REVIEW** ## **Reserves policy** It is not our policy to spend money without good reason. We have enough funds to ensure we can continue our work at present levels, but this will be closely monitored by the Board of Trustees. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is an unincorporated charity and is controlled by its governing document, a Constitution. ## **Recruitment and appointment of new trustees** In accordance with the constitution, the Charity is managed by no less than three and no more than seven members who are proposed, and seconded, by a minimum of 60% of votes cast at the AGM. The trustees were all reappointed at the last AGM. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** SC030982 ## **Principal address** Suite 2/3 48 West George Street Glasgow G2 1BP Page 1 Animal Concern Advice Line ## Report of the Trustees for the Year Ended 31 December 2024 ## **Trustees** ## **Independent Examiner** Accountants Plus Chartered Certified Accountants Unit 1 Cadzow Park 82 Muir Street Hamilton ML3 6BJ Approved by order of the board of trustees on 7 June 2025 and signed on its behalf by: - Trustee Page 2 Independent Examiner's Report to the Trustees of Animal Concern Advice Line I report on the accounts for the year ended 31 December 2024 set out on pages four to eleven. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 I do not express an audit opinion on the view given by the accounts. ## **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 in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Accountants Plus Chartered Certified Accountants Unit 1 Cadzow Park 82 Muir Street Hamilton ML3 6BJ Gq June 2025 Date: ............................................. Page 3 Animal Concern Advice Line ## Statement of Financial Activities for the Year Ended 31 December 2024 |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
2
**Total**
**EXPENDITURE ON**
Raising funds
3
**Charitable activities**
Campaign costs
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|31.12.24
Unrestricted
fund
£
56,355
8,957
65,312
2,327
55,310
57,637
7,675
226,516
234,191|31.12.23
Total
funds
£
83,456
7,780| |---|---|---| |||91,236| |||1,580
82,807| |||84,387| |||6,849
219,667| |||226,516| The notes form part of these financial statements Page 4 Animal Concern Advice Line ## Balance Sheet ## 31 December 2024 |Notes
**FIXED ASSETS**
Investment property
6
**CURRENT ASSETS**
Debtors
7
Cash at bank
**CREDITORS**
Amounts falling due within one year
8
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|31.12.24
Unrestricted
fund
£
84,200
378
150,813
151,191
(1,200)
149,991
234,191
234,191
234,191
234,191|31.12.23
Total
funds
£
77,300
607
149,299
149,906
(690)
149,216
226,516
226,516
226,516
226,516| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 7 June 2025 and were signed on its behalf by: - Trustee The notes form part of these financial statements Page 5 Animal Concern Advice Line Notes to the Financial Statements for the Year Ended 31 December 2024 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Investment property** Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 6 continued... Animal Concern Advice Line Notes to the Financial Statements - continued for the Year Ended 31 December 2024 ## **2. INVESTMENT INCOME** |||31.12.24|31.12.23| |---|---|---|---| |||£|£| ||Rents received|5,400|5,400| ||Deposit account interest|3,557|2,380| |||8,957|7,780| |**3.**|**RAISING FUNDS**||| ||**Investment management costs**||| |||31.12.24|31.12.23| |||£|£| ||Administrative expenses|2,327|1,190| ||Maintenance charges|-|390| |||2,327|1,580| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** No trustees received remuneration or other benefits for the year ended 31 December 2024 or 31 December 2023. ## **Trustees' expenses** There were no expenses paid to the Trustees in the year ended 31 December 2024 or 31 December 2023. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricte| |---|---| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|83,456| |Investment income|7,780| |**Total**|91,236| |**EXPENDITURE ON**|| |Raising funds|1,580| |**Charitable activities**|| |Campaign costs|82,807| |**Total**|84,387| |**NET INCOME**|6,849| Page 7 continued... Animal Concern Advice Line Notes to the Financial Statements - continued for the Year Ended 31 December 2024 |**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**| |---|---|---| |||Unrestricte| |||fund| |||£| ||**RECONCILIATION OF FUNDS**|| ||Total funds brought forward|219,667| ||**TOTAL FUNDS CARRIED**|| ||**FORWARD**|226,516| |**6.**|**INVESTMENT PROPERTY**|| |||£| ||**FAIR VALUE**|| ||At 1 January 2024|77,300| ||Additions|6,900| ||At 31 December 2024|84,200| ||**NET BOOK VALUE**|| ||At 31 December 2024|84,200| ||At 31 December 2023|77,300| The Trustees have valued the Investment Property at 31 December 2023 at £77,300 which the trustees believe to be a fair value at that date. The value placed on the flat when it was received by way of legacy during the year to 31 December 2013 was £75,000. Some improvement work had commenced on the property by 31 December 2023 and the cost to that date of £2,300 has been added. The property will be included at fair value in the 2024 Accounts following the completion of the planned improvements. ## **7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||31.12.24|31.12.23| |---|---|---| ||£|£| |Prepayments|378|607| Page 8 continued... Animal Concern Advice Line Notes to the Financial Statements - continued for the Year Ended 31 December 2024 |**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**9.**
**MOVEMENT IN FUNDS**
At 1.1.24
£
**Unrestricted funds**
General fund
226,516
**TOTAL FUNDS**
226,516
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
65,312
**TOTAL FUNDS**
65,312
**Comparatives for movement in funds**
At 1.1.23
£
**Unrestricted funds**
General fund
219,667
**TOTAL FUNDS**
219,667|31.12.24
£
1,200
Net
movement
in funds
£
7,675
7,675
Resources
expended
£
(57,637)
(57,637)
Net
movement
in funds
£
6,849
6,849|31.12.23
£
690
At
31.12.24
£
234,191
234,191
Movement
in funds
£
7,675
7,675
At
31.12.23
£
226,516
226,516| |---|---|---| Page 9 continued... Animal Concern Advice Line Notes to the Financial Statements - continued for the Year Ended 31 December 2024 ## **9. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|91,236|(84,387)|6,849| |**TOTAL FUNDS**|91,236|(84,387)|6,849| |A current year 12 months and prior year 12 months combined position is as follows:|||| |||Net|| |||movement|At| ||At 1.1.23|in funds|31.12.24| ||£|£|£| |**Unrestricted funds**|||| |General fund|219,667|14,524|234,191| |**TOTAL FUNDS**|219,667|14,524|234,191| |A current year 12 months and prior year|12 months combined|net movement in fund|| |included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|156,548|(142,024)|14,524| |**TOTAL FUNDS**|156,548|(142,024)|14,524| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Page 10 continued... Animal Concern Advice Line Notes to the Financial Statements - continued for the Year Ended 31 December 2024 ## **10. RELATED PARTY DISCLOSURES** The former Secretary of Animal Concern Advice Line was co-director of Ethical Promotions Limited which was retained by Animal Concern Advice Line to staff the advice line and to provide consultancy services and office accommodation at a cost of £0 (2023 - £300). Animal Concern Advice Line made donations of £52,000 (2023 - £80,000) to Animal Concern Ltd, a company whose directors are also Trustees of Animal Concern Advice Line. Page 11