IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY Barbara Mladek Patricia Harbinson FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI6118692023-03-31NI6118692024-03-31NI6118692023-04-012024-03-31NI6118692022-03-31NI6118692022-04-012023-03-31NI6118692023-03-31NI611869ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31NI611869ns15:PoundSterling2023-04-012024-03-31NI611869ns0:Trustee12023-04-012024-03-31NI611869ns0:Trustee22023-04-012024-03-31NI611869ns11:FRS1022023-04-012024-03-31NI611869ns11:IndependentExaminationCharity2023-04-012024-03-31NI611869ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31NI611869ns11:FullAccounts2023-04-012024-03-31NI611869ns11:CharitiesSORP2023-04-012024-03-31NI611869ns16:EnglandWales2023-04-012024-03-31NI611869ns11:RegisteredOffice2023-04-012024-03-31NI611869ns0:TotalUnrestrictedFunds2023-04-012024-03-31NI611869ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31NI611869ns0:Activity92023-04-012024-03-31NI611869ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31NI611869ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31NI611869ns0:Activity92022-04-012023-03-31NI611869ns0:TotalUnrestrictedFunds2023-03-31NI611869ns0:TotalRestrictedIncomeFunds2023-03-31NI611869ns0:TotalUnrestrictedFunds2024-03-31NI611869ns0:TotalRestrictedIncomeFunds2024-03-31NI611869ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31NI611869ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-31NI611869ns10:WithinOneYear2024-03-31NI611869ns10:WithinOneYear2023-03-31NI611869ns10:PlantMachinery2023-04-012024-03-31NI611869ns10:MotorVehicles2023-04-012024-03-31NI61186922023-04-012024-03-31NI611869ns10:OwnedAssets2023-04-012024-03-31NI611869ns10:OwnedAssets2022-04-012023-03-31NI611869ns0:TotalUnrestrictedFunds2022-04-012023-03-31NI611869ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31NI611869ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31NI611869ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31NI611869ns10:PlantMachinery2023-03-31NI611869ns10:MotorVehicles2023-03-31NI611869ns10:PlantMachinery2024-03-31NI611869ns10:MotorVehicles2024-03-31NI611869ns10:PlantMachinery2023-03-31NI611869ns10:MotorVehicles2023-03-31
REGISTERED COMPANY NUMBER: NI611869 (Northern Ireland)
REGISTERED CHARITY NUMBER: NIC104929














Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Northern Ireland Battery Hen Rescue

Northern Ireland Battery Hen Rescue

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

Northern Ireland Battery Hen Rescue (Registered number: NI611869)

Report of the Trustees
for the Year Ended 31 March 2024



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 31 March 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
Our main aims and objectives, as set out in our governing documents, the Memorandum and Articles of Association:

- To rescue battery and other hens from egg producing farms when the farms are depopulating and to find them homes where they can live a natural free range life
- To arrange veterinary treatment for any hens: and
- To look after and care for hens who are not rehomed in accordance with the point above on a temporary or permanent basis


Our aim is to educate the public on where their food comes from, allowing them to see the results of factory farming on the hens so that they can make an informed choice about what they choose to eat. To educate the public on how the welfare of animals is badly affected in an intensive farming situation and to show them the benefits to health, both mental and physical, that keeping a few hens as pets can provide.

Significant activities
During the 2023/2024 year we continued to finish renovations to the rescue centre areas and to the perimeter fence. Our facility to have a specific area, albeit small, to take in hens and roosters to an area that they can be isolated for 28 days from the remainder of the hens has been invaluable and has been an important improvement for us in light of the ongoing outbreaks of Avin Flu and the number of roosters being dumped is increasing. However, this area is not the most suitable as we are having rodent issues. We need to look at moving the A&E area to a secure location which Rats and mice can't access.

We have had some negative feedback on the insistence of a flock licence before rehoming from us, but we have stuck to our guns and gradually people are accepting and understanding the importance of it in helping to prevent Avian Flu from spreading due to unlicensed hen owners.

With the completion of the first stage of our drainage a few years ago we have noticed that with the increasing rainfall each year, it's not draining as much as we would like. The surrounding water table is high most of the time and not getting a chance to drain away. The improvements in the grazing areas have held their own so far with the ducks being able to graze as well as rest on the grass. The ducks have been slow to rehome but we are sticking with it and hope to get duck numbers down soon...

We continued to move forward and secure more regular donations from our followers. We have found that Amazon, Ebay and Facebook have allowed us to raise funds more easily for specific projects.


Plans for 2024-2025
1. To raise funds to complete the perimeter fence, raising it to 8ft all round
2. Complete second part of drainage
3. Find a volunteer to help with arranging the fund raising and set up a committee under the watch of Patricia
4. We anticipate 2024/25 to be the organising more structure, so that Barbara doesn't get landed with everything
5. We will bring on Tracy Middleditch as a director also and her knowledge and her strength and abilities for dealing with poultry will be much welcomed


Northern Ireland Battery Hen Rescue (Registered number: NI611869)

Report of the Trustees
for the Year Ended 31 March 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Northern Ireland Battery Hen Rescue (a company limited by guarantee) is a charitable company governed by its Memorandum and Articles of Association

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
NI611869 (Northern Ireland)

Registered Charity number
NIC104929

Registered office
The Nut House
16 Nut Hill Road
Moira
BT67 0PH

Trustees
The trustees who served the charity during the period were as follows:

Ms Barbara Mladek
Ms Patricia Harbinson

Independent Examiner
M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH

Approved by order of the board of trustees on 28 February 2025 and signed on its behalf by:





Barbara Mladek - Trustee

Independent Examiner's Report to the Trustees of
Northern Ireland Battery Hen Rescue


I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages four to eleven.

Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 65 of the Charities Act
- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
- state whether particular matters have come to my attention.

Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the 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
4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.








Seamus McLernon

M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH

28 February 2025

Northern Ireland Battery Hen Rescue

Statement of Financial Activities
for the Year Ended 31 March 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 23,935 - 23,935 28,021

EXPENDITURE ON
Raising funds 14,284 - 14,284 22,190

Charitable activities
General 9,262 - 9,262 12,520
Total 23,546 - 23,546 34,710

NET INCOME/(EXPENDITURE) 389 - 389 (6,689 )


RECONCILIATION OF FUNDS
Total funds brought forward (4,268 ) - (4,268 ) 2,421

TOTAL FUNDS CARRIED FORWARD (3,879 ) - (3,879 ) (4,268 )

Northern Ireland Battery Hen Rescue (Registered number: NI611869)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 1,161 - 1,161 3,366

CURRENT ASSETS
Cash at bank and in hand 1,231 - 1,231 1,362

CREDITORS
Amounts falling due within one year 6 (6,271 ) - (6,271 ) (8,996 )

NET CURRENT ASSETS/(LIABILITIES) (5,040 ) - (5,040 ) (7,634 )

TOTAL ASSETS LESS CURRENT LIABILITIES (3,879 ) - (3,879 ) (4,268 )

NET ASSETS/(LIABILITIES) (3,879 ) - (3,879 ) (4,268 )
FUNDS 8
Unrestricted funds (3,879 ) (4,268 )
TOTAL FUNDS (3,879 ) (4,268 )

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.


Northern Ireland Battery Hen Rescue (Registered number: NI611869)

Balance Sheet - continued
31 March 2024

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 28 February 2025 and were signed on its behalf by:





Barbara Mladek - Trustee

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements
for the Year Ended 31 March 2024


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 - 15% on cost
Van - 20% on cost

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.


Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. NET INCOME/(EXPENDITURE)

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

31/3/24 31/3/23
£    £   
Depreciation - owned assets 2,205 2,205

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 28,021 - 28,021

EXPENDITURE ON
Raising funds 22,190 - 22,190

Charitable activities
General 12,520 - 12,520
Total 34,710 - 34,710

NET INCOME/(EXPENDITURE) (6,689 ) - (6,689 )


RECONCILIATION OF FUNDS
Total funds brought forward 2,421 - 2,421

TOTAL FUNDS CARRIED FORWARD (4,268 ) - (4,268 )


Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery Van Totals
£    £    £   
COST
At 1 April 2023 and 31 March 2024 2,773 9,150 11,923
DEPRECIATION
At 1 April 2023 1,237 7,320 8,557
Charge for year 375 1,830 2,205
At 31 March 2024 1,612 9,150 10,762
NET BOOK VALUE
At 31 March 2024 1,161 - 1,161
At 31 March 2023 1,536 1,830 3,366

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts (see note 7) 173 246
Trade creditors - 269
Other creditors 4,608 7,028
Accruals and deferred income 1,490 1,453
6,271 8,996

7. LOANS

An analysis of the maturity of loans is given below:

31/3/24 31/3/23
£    £   
Amounts falling due within one year on demand:
Bank overdrafts 173 246

8. MOVEMENT IN FUNDS
Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
General fund (4,268 ) 389 (3,879 )

TOTAL FUNDS (4,268 ) 389 (3,879 )

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


8. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 23,935 (23,546 ) 389

TOTAL FUNDS 23,935 (23,546 ) 389


Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
General fund 2,421 (6,689 ) (4,268 )

TOTAL FUNDS 2,421 (6,689 ) (4,268 )

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 28,021 (34,710 ) (6,689 )

TOTAL FUNDS 28,021 (34,710 ) (6,689 )

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

Net
movement At
At 1/4/22 in funds 31/3/24
£    £    £   
Unrestricted funds
General fund 2,421 (6,300 ) (3,879 )

TOTAL FUNDS 2,421 (6,300 ) (3,879 )

Northern Ireland Battery Hen Rescue

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


8. MOVEMENT IN FUNDS - continued

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 51,956 (58,256 ) (6,300 )

TOTAL FUNDS 51,956 (58,256 ) (6,300 )

9. RELATED PARTY DISCLOSURES

The Other Creditors figure of £4,608 (2023:£7,028) represents a loan from Barbara Mladek, a director/trustee of the company.