Rabbit Residence Rescue - Charities report

REGISTERED COMPANY NUMBER: 07871810 (England and Wales)

REGISTERED CHARITY NUMBER: 1148016

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 March 2023

for

Rabbit Residence Rescue

Page

Report of the Trustees

1

to

6

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9

to

10

Notes to the Financial Statements

11

to

15

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 30 March 2023. 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

The objective of the Charity is to relieve the suffering of pet rabbits in need of care and attention and to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals. This will include rescuing, rehabilitating and re-homing as many rabbits as possible to suitable new homes, promoting humane behaviour towards rabbits and providing a temporary boarding facility for rabbits owned outside the charity.

The Charity is dedicated to providing the best possible care and to encouraging others with rabbits or those wishing to adopt to do the same.

Significant activities

The Charity provides temporary homes for unwanted or neglected pet rabbits until such time as a suitable permanent home can be found. It also provides permanent homes, palliative care and rehabilitation for rabbits with long-term health or behavioural problems.

The funds required are raised from appropriate sources, including donations, collections, grants, temporary boarding facilities and sales of charity merchandise.

The Charity welcomes visits from people with physical and mental disabilities where the close contact with our rabbits helps in their rehabilitation and development.

The trustees encourage volunteers from all sections of the community in order to provide personal development. For example, the Charity provides volunteering opportunities for trainee veterinary surgeons and students studying for animal care qualifications, where they can learn about high welfare rabbit husbandry. As well as holding corporate volunteer days.

Public benefit

During the year the trustees endeavour to keep up to date with all legal and regulatory requirements. In addition, new trustees are required to read the guidance given by the Charity Commission relating to trustee duties and responsibilities.

Grantmaking

We have a dedicated volunteer who works on grant submissions and also sourcing grants we may be eligible to apply for.

Volunteers

We have several people who volunteer on site on a weekly basis, our sponsorship scheme is run by a volunteer and many fundraising events are staffed by volunteers. We have an accountant who runs our payroll and pensions scheme.

Gift aid is also managed by a volunteer.

The Rescue 'Manager' does so on a voluntary basis and is in charge of the day to day running of the charity as well as intake, rehoming, managing the charities social media accounts, website and various associated spreadsheets.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity took in 108 rabbits during the period from 1st April 2022 until 31st March 2023, unfortunately due to large increase in the cost of routine vet fees, rises on supplies and services and restrictions on site we have needed to reduce the number of rabbits we are able to take in.

During this period we successfully rehomed 90 rabbits, a large decrease from the previous year which we believe is likely to be due to the cost of living crisis which has led to the current rabbit welfare crisis as overbreeding within the UK has resulted in a huge increase in the number of rabbits being dumped and needing immediate assistance as well as an increase in welfare and neglect cases. This has included meat farm and breeder closures putting additional strain on limited space and resources of rescues across the UK.

The rescue has seen an increase in the length of time pairs and groups of rabbits are spending with the charity whilst waiting for their forever home, this may be partially due to us taking in a large number of red eyed white rabbits following the closure of T&S Farms as sadly these rabbits are seen as less desirable as they are less 'cute' than the more colourful, brachycephalic and lop eared breeds which are more often used in advertising and featured more on social media.

Unfortunately, this has meant the numbers of rabbits on our waiting list have increased to approximately 200 at any one time and the time owners are having to wait for a place to become available is approximately 4 months. The number of rabbits under the charities care at any one time has remained stable, with a slightly smaller maximum number onsite of 70, this ensures individual care plans can be implemented and that welfare standards onsite remain high.

We have continued to establish further working relationships with many other reputable rescues nationwide to increase the number of rabbits we can assist who are coming from neglectful situations. We are also able to offer a limited number of long-term placements to rabbits from other rescues that require ongoing medical care or extended rehabilitation due to the high welfare standards we provide onsite. By offering this service to other rescues we can free up space to assist them in helping a greater number of rabbits who require rehoming.

Over the last few years the reduction in the number of rabbits cared for at the rescue at any one time has enabled us to provide all rabbits in our care, once out of isolation, with RWAF recommended sized accommodation, to provide more detailed individual diet and care plans and also provide more enrichment items, thus improving each and every rabbits overall welfare.

Achievements against objectives set

We have continued to focus on helping those rabbits most in need of rescue placement, not only in the local area but also nationwide.

We have seen a substantial increase of over 200% in stray rabbits who are likely to have been dumped as well as an increase those coming from neglectful situations where the rabbit's basic welfare needs are not being met.

In addition to this we have seen an increase in rabbits arriving with us due to mis-sexing and more rabbits than ever that have had 4 or more previous owners having been passed on through selling sites and via Facebook pages.

We are incredibly grateful to those who continue to support the charity by donating, sponsoring our long-term residents and organising fundraising events especially during this time of financial uncertainty.

We have recruited additional volunteers to help us host a red bubble shop for merchandise going forwards and hope to recruit further volunteers to assist with producing more educational posters and video content so we can make better use promoting the charity on You Tube and TikTok going forwards.

We are working alongside two other reputable rabbit specialist rescues to set up a National Rabbit Festival as the UK's first ethical rescue-based event.

Fundraising activities

Cost of living increases has led to a number of regular supporters no longer being able to donate to the rescue and several sponsors having to withdraw from our sponsor a bunny scheme.

We have volunteers who handle grant applications, online fundraising auctions and events as well as creating merchandise for the rescue and hope to see an increase in revenue as a result.

We hope to be able to increase and improve our educational information and promote the rescue and positive rabbit welfare on additional social media platforms going forwards.

We actively look to recruit more volunteers by advertising in our adoptees group, rabbit welfare and animal rescue magazines, colleges and universities.

FINANCIAL REVIEW

Financial position

Total income in the year was £105,768, a decrease of £28,515 from 2022 (£134,283). The increase in the cost of living has meant it is increasingly difficult to raise funds.

Total costs in the year were £104,814 compared with £101,533 in 2022. Veterinary fees, animal food, bedding and waste disposal costs have continued to increase.

The reserves have increased by £954 from a deficit of £15,933 to a deficit of £15,039.

Principal funding sources

Voluntary income is comprised primarily of donations, sponsorships and grant income as well as gift aid reclaimed in relation to donations. Donations and sponsorship income are credited to the Statement of Financial Activities on a receipts basis.

Gifts in kind and donated services and facilities are valued at fair value and recognised on a receipts basis, with the exception of the independent examination fee, which is recognised in the period to which it relates.

Investment policy and objectives

The Charity does not hold long term investments as its purpose is to use the annual donations and income received for the ongoing charitable activities. Any income arising on short-term deposits is ancillary to the main purpose of the Charity.

Reserves policy

The charity aims to retain reserves to cover at least two month's running for the rescue centre, as donations are heavily relied upon in order to fund the ongoing expenditure.

Going concern

The Rescue relies on donations and fundraising from the general public and volunteers. This income fluctuates and can lead to cash flow problems.

The substantial rise in the cost of living has led to a loss income from both regular donations, loss of sponsors and a decrease in amount of gift aid we are able to reclaim as well as a drop in adoptions has negatively impacted funding. Amazon also sadly ceased their charity support scheme.

We have signed up to new cost-effective fundraising platforms to help cover increasing costs and continue to look for ways which we can increase our monthly funding.

The landowner now uses part of the site for self-storage has led to a decrease in income from boarding due to us having to remove 6 pieces of our boarding accommodation, as well as our storage sheds and loss of 4 isolation spaces plus our larger dedicated bonding area. The lack of bonding space has led to fewer adoptions as many people require use of our bonding service.

We have also lost our permanent water supply and are sourcing alternatives.

In order to cope with the continued rabbit welfare crisis, we desperately need both more isolation and storage space which is not possible due to the restrictions on the site outlined above. As a result, critical care is undertaken as needed by the manager in her own home and the rescues founder has become a regular fosterer providing isolation spaces within her home.

We continue to look for further fosterers to help with increased demand for space.

Maintenance and repair costs have continued to increase, and we need to replace many of our aviaries and the hutches within the coming months due to wear as they are over eight years old.

Principal risks and uncertainties

Due to the nature of the Rescues work staff retention is extremely important. If staff leave, any new staff members must hold relevant qualifications and have valid animal care experience ideally in the welfare sector as well as being adaptable, ready to learn and undertake training quickly as the rabbits still need to be cared for to a high standard.

The Charity encourages staff to undertake CPD where possible in order to keep their knowledge up to date as failure to undertake continued CPD could lead to a decline in income as members of the public could be less likely to adopt or use boarding facilities should our knowledge and application of animal welfare not continue to improve in line with the recommendations of organisations such as The Rabbit Welfare Association & Fund, The PDSA & RSPCA.

A reduction in income is also as risk as the operational costs will not decrease and may indeed increase further with greater number of unwanted or neglected pet rabbits needing rescue placement and the rise in the cost of living.

Costs of preparing new intakes for rehoming have increased dramatically over the last year to an average of over £175 per rabbit.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Rabbit Residence Rescue ("The Charity") was established by a memorandum and articles of association dated 6 December 2011. This document was subsequently amended on 13 February 2012, and again in October 2016.

Charity constitution

The Charity is a company limited by guarantee not having a share capital and is registered as a charity.

Recruitment and appointment of new trustees

The Charity's articles of association require that all new appointments of trustees must be full members of the company, and must apply in the form required by the trustees. Appointments must be approved by all trustees and refusal must be in the best interests of the Charity only.

Organizational structure

The charity is managed by 3 trustees. All employees report to Lea Facey who has voluntarily undertaken the role of acting manager for the charity. Volunteers on site report to the Senior Animal Care Assistant. Volunteers undertaking other activities report directly to the trustees. The charity works hard to form relationships with other rabbit rescues across the country thus enabling a greater number of rabbits in need to be helped.

Induction and training of new trustees

During the year the trustees endeavour to keep up to date with all legal and regulatory requirements. In addition, new trustees are required to read the guidance given by the Charity Commission relating to trustee duties and responsibilities.

Wider network

The charity works hard to maintain relationships with other organisations involved in rabbit welfare such as The Rabbit Welfare Association, the One Bun at a Time rescue network and One Voice for Animals UK.

To date, since the current Rescue Manager has been in position the rescue has formed working relationships with over 40 other rescues nationwide, this is vital to ensure we prioritise the welfare of those rabbits most in need of rescue placement.

We have numerous contacts within local and national media to help us raise awareness of 'proper rabbit care'.

We have collaborated with veterinarians by providing data used in scientific studies aimed at highlighting welfare issues.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07871810 (England and Wales)

Registered Charity number

1148016

Registered office

12 Langford Road

Henlow

SG16 6AF

Trustees

Ms C A Collings

Ms S Kent Secretary

Ms L Facey Treasurer

Company Secretary

Ms S Kent

Independent Examiner

Godfrey Laws & Co Limited

65 Knowl Piece

Wilbury Way

Hitchin

Hertfordshire

SG4 0TY

Ethics adviser

lain Cope

Bsc (Vetsci) BVM&S

Cert AVM with ZM

MRCVS

Iain Cope c/o Vets4Pets, Pets at Home, Studlands Retail Park,

Fordham Road, Newmarket, Suffolk CB8 7SX

Approved by order of the board of trustees on 3 October 2023 and signed on its behalf by:

Ms L Facey - Trustee

Independent examiner's report to the trustees of Rabbit Residence Rescue ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Howard Ashmore

Godfrey Laws & Co Limited

65 Knowl Piece

Wilbury Way

Hitchin

Hertfordshire

SG4 0TY

Date: .............................................

30.3.23

30.3.22

Unrestricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

76,317

101,986

Charitable activities

Adoption fees

8,333

10,097

Boarding fees

20,328

17,671

Fundraising

113

2,640

Other trading activities

2

632

1,873

Other income

45

16

Total

105,768

134,283

EXPENDITURE ON

Raising funds

270

-

Charitable activities

Animal food and provisions

9,844

3,910

Veterinary and health care

28,317

25,303

Cleaning and waste disposal

17,892

18,155

Depreciation of assets

1,892

2,167

Insurance

602

595

Motor and travel

1,875

1,746

Printing, postage and stationery

243

375

Fundraising

1,496

-

Other

42,383

49,302

Total

104,814

101,553

NET INCOME

954

32,730

RECONCILIATION OF FUNDS

Total funds brought forward

(15,993

)

(48,723

)

TOTAL FUNDS CARRIED FORWARD

(15,039

)

(15,993

)

30.3.23

30.3.22

Unrestricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

6

8,537

8,429

CURRENT ASSETS

Stocks

7

1,044

904

Debtors

8

6,088

9,778

Prepayments and accrued income

-

250

Cash at bank and in hand

21,971

22,126

29,103

33,058

CREDITORS

Amounts falling due within one year

9

(11,585

)

(10,386

)

NET CURRENT ASSETS

17,518

22,672

TOTAL ASSETS LESS CURRENT
LIABILITIES

26,055

31,101

CREDITORS

Amounts falling due after more than one year

10

(41,094

)

(47,094

)

NET ASSETS

(15,039

)

(15,993

)

FUNDS

11

Unrestricted funds

(15,039

)

(15,993

)

TOTAL FUNDS

(15,039

)

(15,993

)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company 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 charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 3 October 2023 and were signed on its behalf by:

L Facey - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Hutches and runs

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation 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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Preparation of the accounts on a going concern basis

The charity reported a cash inflow of £954 for the year. The trustees are pleased to see this result, and are of the view that the Rescue can continue for the next 12 to 18 months and that on this basis the charity is a going concern. The accounts show a liability to HMRC, a payment plan is in place, and the accounts have been prepared on the basis that the Charity is able to meet the repayment obligations.

The trustees remain in regular contact with donors to secure their ongoing financial support.

2.	OTHER TRADING ACTIVITIES

30.3.23

30.3.22

£

Merchandise sales

632

1,873

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.3.23

30.3.22

£

Depreciation - owned assets

1,892

2,167

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 March 2023 nor for the year ended 30 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 March 2023 nor for the year ended 30 March 2022.

5.	STAFF COSTS

The average monthly number of employees during the year was as follows:

30.3.23

30.3.22

Charitable activities

3

2

No employees received emoluments in excess of £60,000.

6.	TANGIBLE FIXED ASSETS

Plant and

Hutches

machinery

and runs

Totals

£

COST

At 31 March 2022

514

30,349

30,863

Additions

-

2,000

At 30 March 2023

514

32,349

32,863

DEPRECIATION

At 31 March 2022

514

21,920

22,434

Charge for year

-

1,892

At 30 March 2023

514

23,812

24,326

NET BOOK VALUE

At 30 March 2023

-

8,537

At 30 March 2022

-

8,429

7.

STOCKS

30.3.23

30.3.22

£

Closing stock

1,044

904

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.23

30.3.22

£

VAT

18

Prepayments and accrued income

6,070

9,760

6,088

9,778

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.23

30.3.22

£

Social security and other taxes

4,401

2,273

Other creditors

(481

)

565

Pension payable

225

108

Creditor re VAT adjustments

6,000

Accruals and deferred income

1,440

11,585

10,386

10.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.3.23

30.3.22

£

Other creditors - due 2-5 years

30,000

Other creditors due more than 5 years

11,094

17,094

41,094

47,094

Included in creditors due within one year and after one year is a total liability of £41,094. This is in respect of VAT arising following a review of earlier years returns. An error had arisen in the preparation of the VAT returns. This was identified following a change in advisers.

A lump sum payment of £22,000 was made on 29th April 2021. Agreement has been reached with HMRC to settle the remaining liability at the rate of £500 per month.

11.	MOVEMENT IN FUNDS

Net

At

movement

At

31.3.22

in funds

30.3.23

£

Unrestricted funds

General fund

(15,993

)

954

(15,039

)

TOTAL FUNDS

(15,993

)

954

(15,039

)

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

105,768

(104,814

)

954

TOTAL FUNDS

105,768

(104,814

)

954

Comparatives for movement in funds

Net

At

movement

At

31.3.21

in funds

30.3.22

£

Unrestricted funds

General fund

(48,723

)

32,730

(15,993

)

TOTAL FUNDS

(48,723

)

32,730

(15,993

)

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

134,283

(101,553

)

32,730

TOTAL FUNDS

134,283

(101,553

)

32,730

A current year 12 months and prior year 12 months combined position is as follows:

Net

At

movement

At

31.3.21

in funds

30.3.23

£

Unrestricted funds

General fund

(48,723

)

33,684

(15,039

)

TOTAL FUNDS

(48,723

)

33,684

(15,039

)

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

240,051

(206,367

)

33,684

TOTAL FUNDS

240,051

(206,367

)

33,684

12.	RELATED PARTY DISCLOSURES

The trustee, Ms L Facey, made 2 donations in the year of £100.