ANIMAL DEFENDERS INTERNATIONAL

Registered number

04741708

Filleted Accounts

31 December 2024

ANIMAL DEFENDERS INTERNATIONAL
Registered number:		04741708
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	7		11,507			10,514

Current assets
Debtors	8	26,375			87,667
Cash at bank and in hand		18,226			2,542
		44,601			90,209

Creditors: amounts falling due within one year	9	(368,896)			(347,460)

Net current liabilities			(324,295)			(257,251)

Net liabilities			(312,788)			(246,737)

Capital and reserves
Profit and loss account			(312,788)			(246,737)

Shareholders' funds			(312,788)			(246,737)

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 16 September 2025

ANIMAL DEFENDERS INTERNATIONAL
Notes to the Accounts
for the year ended 31 December 2024


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			11,998		22,209
	Between one and five years			59,900		111,045

	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:	17 September 2025


3	Employees and Directors			2024		2023
£					£
	Wages and salaries			105,115		141,941
	Social security costs			10,864		13,068
	Other pension costs			1,208		5,557
				117,187		160,566

	Average number of persons employed by the company			2023		2022
Number					Number

	Management and office staff			2		3



4	Operating Surplus/(Deficit)			2024		2023
£					£
	The operating surplus is stated after charging:

	Depreciation - owned assets			3,535		7,595



5	Auditors' remuneration			2024		2023
£					£

	Fees payable to the company's auditors for the audit of the
	company's financial statements			3,621		3,536


6	Taxation			2024		2023
£					£
	Analysis of the tax charge
	The tax liability for the year ended 31 December 2024 relates to non trading income.
	No liability to UK Corporation tax arose for the year ended 31 December 2024.

	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:
				2024		2023
£					£
	Surplus before tax			- 66,051		58,448

	Surplus multiplied by the standard rate of corporation tax in the UK
	of 19% (2021 - 19%)			- 12,550		11,105

	Effects of:
	Adjustments to tax charge in respect of previous periods			12,555		(11,105)

	Total tax charge			5		-


7	Tangible fixed assets
						Fixtures & Fittings
£
	Cost
	At 1 January 2024					90,814
	Additions					4,528
	At 31 December 2024					95,342

	Depreciation
	At 1 January 2024					80,300
	Charge for the year					3,535
	At 31 December 2024					83,835

	Net book value
	At 31 December 2024					11,507
	At 31 December 2023					10,514


8	Debtors			2024		2023
£					£

	Amounts owed by related parties			6,341		77,104
	Prepayments			17,529		10,191
	Other debtors			2,505		372
				26,375		87,667


9	Creditors: amounts falling due within one year			2024		2023
£					£

	Trade creditors			16,728		42,061
	Amount owed to related parties			246,031		76,851
	Taxation and social security costs			17,040		21,480
	Other creditors			89,097		207,068
				368,896		347,460


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			2024		2023
£					£

	Financial assets Financial assets measured at transaction value			44,601		107,739

	Financial liabilities Financial liabilities measured at transaction value			23,965		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 £3,287 (2023: £88,326) 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 £54,620 (2023: £124,340) from the The National Anti-Vivisection Society Limited. At the balance sheet date, the amount paysble to The National Anti-Vivisection Society Limited was £33,666 (2023:£26,772 receivable) ANIMAL DEFENDERS INTERNATIONAL INC. (Based in USA) (Controlled by the same Board of Directors) During the year, the Company made a grant of and £Nil (2023:£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 £212,365 (2023: £76,851). 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 £15,001 (2023: £12,016) to the Animal Defenders International Foundation. At the balance sheet date, the amount due to the Animal Defenders International Foundation was £6,341 (2023:£50,332). 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 £726 (South Africa) (2023:£7,101) 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 2024. 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 8 April 2025.

17	Capital commitments

	The company had no capital commitments at 31 December 2024 or 31 December 2023.