Registered number
04741708
ANIMAL DEFENDERS INTERNATIONAL
Filleted Accounts
31 December 2023
ANIMAL DEFENDERS INTERNATIONAL
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Statement of directors' responsibilities 3
Independent auditor's report 4
Profit and loss account 6
Balance sheet 7
Statement of changes in equity 8
Notes to the accounts 9
ANIMAL DEFENDERS INTERNATIONAL
Registered number: 04741708
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 7 10,514 12,249
Current assets
Debtors 8 87,667 83,630
Cash at bank and in hand 2,542 33,411
90,209 117,041
Creditors: amounts falling due within one year 9 (347,460) (226,999)
Net current liabilities (257,251) (109,958)
Net liabilities (246,737) (97,709)
Capital and reserves
Profit and loss account (246,737) (97,709)
Shareholders' funds (246,737) (97,709)
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Jan Creamer
Director
Approved by the board on 7 September 2024
ANIMAL DEFENDERS INTERNATIONAL
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The directors have made this assessment in respect to a period of one year from the date of approval of these accounts.

The directors have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors are of the opinion that the company will have sufficient resources to meet its liabilities as they fall due. In arriving at the conclusion, the directors have considered the potential implications of Brexit on the company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Financial Instruments
Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow Group Companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangements constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method
Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leasing Agreements
Minimum lease payments under non-cancellable operating leases fall due as follows:

2023 2022
£ £
Within oney year 30,911 1,524
Between one and five years 89,333 6,896
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Dinesh Bathmanathan Nathan
Firm: Kaiser Nouman Nathan LLP
Date of audit report: 10 September 2024
3 Employees and Directors 2023 2022
£ £
Wages and salaries 141,941 114,940
Social security costs 13,068 11,350
Other pension costs 5,557 9,196
160,566 135,486
Average number of persons employed by the company 2023 2022
Number Number
Management and office staff 9 7
4 Operating Surplus 2023 2022
£ £
The operating surplus is stated after charging:
Depreciation - owned assets 4,407 7,595
5 Auditors' remuneration 2023 2022
£ £
Fees payable to the company's auditors for the audit of the
company's financial statements 10,547 3,536
6 Taxation 2023 2022
£ £
Analysis of the tax charge
The tax liability for the year ended 31 December 2022 relates to non trading income.
No liability to UK Corporation tax arose for the year ended 31 December 2021.
Reconciliation of total tax charge included in profit and loss:
The tax assessed for the year is lower than the standard rate of corporation tax in the
UK. The difference is explained below:
2023 2022
£ £
Surplus before tax - 149,028 58,448
Surplus multiplied by the standard rate of corporation tax in the UK
of 19% (2021 - 19%) - 28,315 11,105
Effects of:
Adjustments to tax charge in respect of previous periods 28,320 (11,105)
Total tax charge 5 -
7 Tangible fixed assets
Fixtures & Fittings
£
Cost
At 1 January 2023 88,142
Additions 2,672
At 31 December 2023 90,814
Depreciation
At 1 January 2023 75,893
Charge for the year 4,407
At 31 December 2023 80,300
Net book value
At 31 December 2023 10,514
At 31 December 2022 12,249
8 Debtors 2023 2022
£ £
Amounts owed by related parties 77,104 5,574
Prepayments 10,191 11,910
Other debtors 372 66,146
87,667 83,630
9 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 42,061 8,772
Amount owed to related parties 76,851 34,555
Taxation and social security costs 21,480 9,638
Other creditors 207,068 174,034
347,460 226,999
10 Pension commitment
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
11 FINANCIAL INSTRUMENTS 2023 2022
£ £
Financial assets
Financial assets measured at transaction value
90,209 107,739
Financial liabilities
Financial liabilities measured at transaction value
167,917 172,263
Financial assets comprise cash at bank and in hand, trade debtors, prepayments, other debtors and amount owned from parent related party companies. Financial liabilities comprise trade creditors, accruals and amount owned to parent related party companies undertakings.
12 DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
At the balance sheet date, the Company owed £88,336 (2021: £118,388) to the directors. This is a non interest bearing loan given without any security.
13 Contingent liabilities
There were no contingent liabilities at the end of the financial year.
14 Related party transactions
Summary of transactions with other related parties:

NOTE: Donations/grants are only given by other ADI operations worldwide, to charitable operations such as ADI Foundation and ADI Wildlife Sanctuary, South Africa.

THE NATIONAL ANTI-VIVISECTION SOCIETY LIMITED
(Controlled by the same Board of Directors)
During the year, the Company received a grant of £124,340 (2022: £304,943) from the The National Anti-Vivisection Society Limited. At the balance sheet date, the amount receivable from The National Anti-Vivisection Society Limited was £26,772 (2022:£31,803).

ANIMAL DEFENDERS INTERNATIONAL INC. (Based in USA)
(Controlled by the same Board of Directors)
During the year, the Company made a grant of £Nil (2022:£Nil) to the Animal Defenders International Inc (based in USA). At the balance sheet date, the amount due to the Animal Defenders International Inc (based in USA) was £76,851(2022: £6,880).

ANIMAL DEFENDERS INTERNATIONAL FOUNDATION
(3 of the directors are also on the board of directors of the Animal Defenders International Foundation)
During the year, the Company made a grant of £12,016 (2022: £35,435) to the Animal Defenders International Foundation. At the balance sheet date, the amount due from the the Animal Defenders International Foundation was £50,332. (2022: £2,752).

ANIMAL DEFENDERS INTERNATIONAL WS SOUTH AFRICA
(ADI WS South Africa is a registered charity in South Africa. It has five directors, four of which are also on the board of directors of the Animal Defenders International Foundation)
During the year, the Company made a grant of £7,101 (2022:£115,051) to the Animal Defenders International WS South Africa. At the balance sheet date, the amount due from the Animal Defenders International WS South Africa was £nil (2022: £nil).
15 Other information
ANIMAL DEFENDERS INTERNATIONAL is a private company limited by guarantee and incorporated in England. Its registered office is:
Vox Studios North
1 Durham Street
London
England
SE11 5JH
16 Auditor liability limitation agreement
The company has entered into a liability limitation agreement with Kaiseer Nouman Nathan LLP, the statutory auditors, in respect of the statutory audit for the year ended 31 December 2023. The proportionate liability agreement follows the standard terms in Appendix B to the Financial Reporting Council's June 2008 Guidance on Auditor Liability Agreements, and was approved by the members on 4 January 2024.
17 Capital commitments
The company had no capital commitments at 31 December 2023 or 31 December 2022
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