Northern Ireland Battery Hen Rescue - Charities report

REGISTERED COMPANY NUMBER: NI611869 (Northern Ireland)

REGISTERED CHARITY NUMBER: 104929

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Northern Ireland Battery Hen Rescue

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

12

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 2025. 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 that require it; and

- To look after and care for the 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 2024/2025 we had a rollercoaster of a year. The year commenced as we expected with rescues and rehoming's as usual. The summer months gave us the opportunity to continue with the finishing touches of the perimeter fence, raising it to eight feet to deter foxes. Our sick bay area had to be moved out of our portacabin and into our barn due to an issue with rats. However that is fully under control and between boxes and our feral cat community the situation is under control, however a lot of damage was done to the walls of the portacabin.

Our new drainage is working well in those areas, and we hope to continue to raise funds to get the reminder of the branches of drainage throughout the rescue centres wee improve and rebuild areas.

Due to Avian flu situation in NI we took the decision to separate our poultry from our ducks and geese. Our poultry are now housed in what was our "rescue area" whilst the ducks and geese reside in the long dog run with stables at the back.

An horrendous incident in Moy in September where a lorry carrying approximately 16,000 hens, and taking them to be slaughtered, caught fire. The driver was unable to remove the side curtains and release the birds and the majority of them were burnt to death. However, some managed to leap from the lorry as their crates melted in the fire.

we spent 6 days scouring the surrounding area for any that escaped and found a total of 46, of which 12 had to be humanely euthanized as their injuries were too far gone. The remaining 34 came back to the nut house to receive intensive care for their injuries and their burns. WE asked the public for their help with funding the vet fees and the cost of all their treatments. Their response was amazing and we raised just over £15K. This allowed us to plan for a more suitable sick bay that would be rat proof. WE managed to secure a 20ft container and were planning on getting all the works done to open "Bessies Barn" in memory of the hens that perish daily for cheap eggs.

As 2025 commenced we were looking forward to all that needed done when I took majorly ill and had a life saving and life changing operation in January. This caused all our plans to be put on hold whilst I went through recovery.

Our aims for 2025/26

>To get back on track completing Bessies Barn and offering health clinics where I can assess peoples hens before they take ill, or at the start of any issues.

>To redo our hen compound with a concrete base and secure run

>To extend the drainage up to the new hens area

>Build an area for holiday coops

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

104929

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

Mrs Tracy Middleditch (appointed 3 Sept 2024) (resigned 22 Oct 2025)

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 24 December 2025 and signed on its behalf by:

Barbara Mladek - Trustee

I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages five to twelve.

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

24 December 2025

31/3/25

31/3/24

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

43,477

-

43,477

23,935

Investment income

2

1

-

1

-

Total

43,478

-

43,478

23,935

EXPENDITURE ON

Raising funds

21,244

-

21,244

14,284

Charitable activities

General

13,943

-

13,943

9,262

Total

35,187

-

35,187

23,546

NET INCOME

8,291

-

8,291

389

RECONCILIATION OF FUNDS

Total funds brought forward

(3,879

)

-

(3,879

)

(4,268

)

TOTAL FUNDS CARRIED FORWARD

4,412

-

4,412

(3,879

)

31/3/25

31/3/24

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

6

5,756

-

5,756

1,161

CURRENT ASSETS

Cash at bank and in hand

1,535

-

1,535

1,231

CREDITORS

Amounts falling due within one year

7

(2,879

)

-

(2,879

)

(6,271

)

NET CURRENT ASSETS/(LIABILITIES)

(1,344

)

-

(1,344

)

(5,040

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,412

-

4,412

(3,879

)

NET ASSETS/(LIABILITIES)

4,412

-

4,412

(3,879

)

FUNDS

9

Unrestricted funds

4,412

(3,879

)

TOTAL FUNDS

4,412

(3,879

)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 24 December 2025 and were signed on its behalf by:

Barbara Mladek - 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

-

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.

2.	INVESTMENT INCOME

31/3/25

31/3/24

£

Interest receivable - trading

1

-

3.	NET INCOME/(EXPENDITURE)

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

31/3/25

31/3/24

£

Depreciation - owned assets

827

2,205

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

23,935

-

23,935

EXPENDITURE ON

Raising funds

14,284

-

14,284

Charitable activities

General

9,262

-

9,262

Total

23,546

-

23,546

NET INCOME

389

-

389

RECONCILIATION OF FUNDS

Total funds brought forward

(4,268

)

-

(4,268

)

TOTAL FUNDS CARRIED FORWARD

(3,879

)

-

(3,879

)

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Van

Totals

£

COST

At 1 April 2024

2,773

-

9,150

11,923

Additions

-

5,422

-

5,422

At 31 March 2025

2,773

5,422

9,150

17,345

DEPRECIATION

At 1 April 2024

1,612

-

9,150

10,762

Charge for year

375

452

-

827

At 31 March 2025

1,987

452

9,150

11,589

NET BOOK VALUE

At 31 March 2025

786

4,970

-

5,756

At 31 March 2024

1,161

-

1,161

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Bank loans and overdrafts (see note 8)

82

173

Other creditors

1,251

4,608

Accruals and deferred income

1,546

1,490

2,879

6,271

8.

LOANS

An analysis of the maturity of loans is given below:

31/3/25

31/3/24

£

Amounts falling due within one year on demand:

Bank overdrafts

82

173

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1/4/24

in funds

31/3/25

£

Unrestricted funds

General fund

(3,879

)

8,291

4,412

TOTAL FUNDS

(3,879

)

8,291

4,412

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

43,478

(35,187

)

8,291

TOTAL FUNDS

43,478

(35,187

)

8,291

Comparatives for 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

)

Comparative 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

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

Net

movement

At

At 1/4/23

in funds

31/3/25

£

Unrestricted funds

General fund

(4,268

)

8,680

4,412

TOTAL FUNDS

(4,268

)

8,680

4,412

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

67,413

(58,733

)

8,680

TOTAL FUNDS

67,413

(58,733

)

8,680

10.	RELATED PARTY DISCLOSURES

The Other Creditors figure of £1,251 (2024:£4,608) represents a loan from Barbara Mladek, a director/trustee of the company.