Company registration number 01787309 (England and Wales)
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
COMPANY INFORMATION
Council members
A Watts (Chair)
A Keen (Vice-Chair)
J Mann
N Doran
C Sleigh
B Sheppard
V Gerrard
(Appointed 21 July 2024)
Secretary
C Backler
Company number
01787309
Registered office
The Old Chapel
Bradford Street
Tonbridge
Kent
TN9 1AW
Accountants
Lee, Dicketts & Co
3 East Point
High Street
Seal
Sevenoaks
Kent
TN15 0EG
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
CONTENTS
Page
Council members' report
1 - 2
Income and expenditure account
4
Statement of financial position
5
Statement of changes in equity
6
Notes to the financial statements
7 - 10
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
COUNCIL MEMBERS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -
The members of the council present their annual report and financial statements for the year ended 31 December 2023.
Principal activities
The company is principally engaged in increasing public awareness of the abuse of animals and this is unchanged since last year.
Directors
The council members who held office during the year and up to the date of signature of the financial statements were as follows:
A Watts (Chair)
A Keen (Vice-Chair)
J Mann
N Doran
C Sleigh
B Sheppard
V Gerrard
(Appointed 21 July 2024)
Statement of directors' responsibilities
The council members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law requires the council members to prepare financial statements for each financial year. Under that law the council members elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the council members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the council members are required to:
select suitable accounting policies and then apply them consistently;
make judgements and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The council members are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. Council members are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Limited assurance review
For the financial year-ended 31 December 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. However the council members chose to commission a review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised) 'Engagements to review historical financial statements' . ISRE 2400 (Revised) requires our Chartered Certified Accountants to conclude whether anything has come to their attention that causes them to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice.
Small companies exemption
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
COUNCIL MEMBERS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
On behalf of the board
A Watts (Chair)
Director
15 September 2024
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
INDEPENDENT CHARTERED CERTIFIED ACCOUNTANTS' REVIEW REPORT TO THE DIRECTORS OF ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
- 3 -
We have reviewed the financial statements of Animal Abuse Injustice & Defence Society for the year ended 31 December 2023 which comprise the income and expenditure account, the statement of financial position, the statement of changes in equity and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
Directors' responsibility for the financial statements
As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.
Accountants' responsibility
Our responsibility is to express a conclusion on the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised) 'Engagements to review historical financial statements'. ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared, in all material respects, in accordance with United Kingdom Generally Accepted Accounting Practice. ISRE 2400 (Revised) also requires us to comply with the ethical and other professional requirements of our accounting body.
Scope of the assurance review
A review of financial statements in accordance with the ISRE 2400 (Revised) is a limited assurance engagement. We have performed procedures, primarily consisting of making enquiries of management and others within the company, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:
so as to give a true and fair view of the state of the company’s affairs as at 31 December 2023, and of its profit for the year then ended;
in accordance with United Kingdom Generally Accepted Accounting Practice; and
in accordance with the requirements of the Companies Act 2006.
Use of our report
This report is made solely to the company’s directors, as a body, in accordance with the terms of our engagement letter dated 8 May 2024. Our review work has been undertaken so that we might state to the company’s directors those matters we have agreed to state to them in a reviewer’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s directors as a body, for our review work, for this report, or for the conclusions we have formed.
Lee, Dicketts & Co
18 September 2024
Chartered Certified Accountants
3 East Point
High Street
Seal
Sevenoaks
Kent
TN15 0EG
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -
2023
2022
£
£
Income
1,601,106
1,114,795
Cost of sales
(175,919)
(170,046)
Gross surplus
1,425,187
944,749
Administrative expenses
(1,201,489)
(1,173,864)
Operating surplus/(deficit)
223,698
(229,115)
Interest receivable and similar income
31,845
8,718
Surplus/(deficit) before taxation
255,543
(220,397)
Tax on surplus/(deficit)
(6,051)
(1,656)
Surplus/(deficit) for the financial year
249,492
(222,053)
The income and expenditure account has been prepared on the basis that all operations are continuing operations.
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2023
31 December 2023
- 5 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
119,211
130,434
Current assets
Stocks
66,759
78,661
Debtors
4
1,064,037
694,030
Cash at bank and in hand
2,395,599
2,454,983
3,526,395
3,227,674
Creditors: amounts falling due within one year
5
(178,166)
(140,160)
Net current assets
3,348,229
3,087,514
Net assets
3,467,440
3,217,948
Reserves
Other reserves
54,000
52,000
Income and expenditure account
3,413,440
3,165,948
Members' funds
3,467,440
3,217,948
For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 15 September 2024 and are signed on its behalf by:
A Watts (Chair)
A Keen (Vice-Chair)
Director
Director
Company registration number 01787309 (England and Wales)
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023
- 6 -
Other reserves
Income and expenditure
Total
£
£
£
Balance at 1 January 2022
50,000
3,390,001
3,440,001
Year ended 31 December 2022:
Deficit and total comprehensive income
-
(222,053)
(222,053)
Transfers
2,000
(2,000)
-
Balance at 31 December 2022
52,000
3,165,948
3,217,948
Year ended 31 December 2023:
Surplus and total comprehensive income
-
249,492
249,492
Transfers
2,000
(2,000)
-
Balance at 31 December 2023
54,000
3,413,440
3,467,440
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
1
Accounting policies
Company information
Animal Abuse Injustice & Defence Society is a private company limited by guarantee incorporated in England and Wales. The registered office is The Old Chapel, Bradford Street, Tonbridge, Kent, TN9 1AW.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. 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.
1.2
Income and expenditure
Income and expenses are included in the financial statements as they become receivable or due.
Turnover represents the sales of goods, net of VAT, together with income from donations and legacies.
Expenses exclude VAT where applicable as the company can reclaim it.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings
2% on cost per annum on buildings
Plant and machinery
25% written down value per annum
Fixtures, fittings & equipment
15% written down value per annum
Motor vehicles
25% written down value per annum
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.
1.4
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 8 -
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply.
1.5
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
1.6
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7
Basic financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
1.8
Taxation
The company has obtained exemption from the HM Revenue & Customs in respect of corporation tax, it being a company not carrying on a business for the purposes of making a profit. Tax is payable on interest income received only.
1.9
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.10
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.11
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2023
2022
Number
Number
Total
23
23
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2023
161,695
101,445
263,140
Additions
1,555
1,555
Disposals
(17,542)
(17,542)
At 31 December 2023
161,695
85,458
247,153
Depreciation and impairment
At 1 January 2023
63,089
69,617
132,706
Depreciation charged in the year
2,434
7,222
9,656
Eliminated in respect of disposals
(14,420)
(14,420)
At 31 December 2023
65,523
62,419
127,942
Carrying amount
At 31 December 2023
96,172
23,039
119,211
At 31 December 2022
98,606
31,828
130,434
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
26,953
22,569
Prepayments and accrued income
1,037,084
671,461
1,064,037
694,030
Debtors includes £1,007,044 (2022 - £641,585) in respect of accrued legacy income, recognised where the legators' passing was before the financial year-end date and the amount receivable or reasonably expected to be received can be measured or estimated with reasonable accuracy.
ANIMAL ABUSE INJUSTICE & DEFENCE SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
5
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
11,769
28,879
Corporation tax
6,051
1,656
Other taxation and social security
18,848
18,948
Other creditors
141,498
90,677
178,166
140,160
6
Members' liability
The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.
7
Operating lease commitments
Lessee
Operating lease payments represent rentals payable by the company on small office equipment. Leases are negotiated for an average term of 3-5 years and rentals are fixed.
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2023
2022
£
£
36,327
24,979
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