Charity registration number 1172316 (England and Wales)
Company registration number 10561464
ANIMAL SPAY AND NEUTER INTERNATIONAL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
ANIMAL SPAY AND NEUTER INTERNATIONAL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Miss S Echarri
M J Easter
Charity number (England and Wales)
1172316
Company number
10561464
Registered office
Annas Cottage
High Catton
York
Yorkshire
YO411EE
Independent examiner
Perrys Audit Limited
4th Floor
399-401 Strand
London
United Kingdom
WC2R 0LT
ANIMAL SPAY AND NEUTER INTERNATIONAL
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 10
ANIMAL SPAY AND NEUTER INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 July 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The charity's objects are to promote human behaviour towards animals in impoverished regions of the world by:

(a) providing free sterilization of cats and dogs by qualified veterinary team;

(b) training local veterinary surgeons in keyhole sterilization procedures and other such techniques which help to advance the organization's cause and increase animal welfare;

(c) delivering education to the general public on the importance of sterilization and animal welfare.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance
Significant activities and achievements against objectives

To date together with our sister charity Romania Animal Rescue we have spayed and neutered 149,235 animals (January 2026) We continue to promote sterilization and held a booth at The London Vet Show in November 2025 to this end.

Our Animal Spay and Neuter International (ASNI) team attended and also promoted The Veterinary Training Camp. This is an intensive 5 days course where students and trained Vets can learn the spay "Hook" technique used by our team(A minimally invasive surgical procedure to remove the Uterus and Ovaries). Students/Vets pay a fee for this which goes back towards mass sterilization campaigns. In March we have our Bulgarian Campaign in Sliven and In April 2026 some members of the ASNI team will attend the Center of Hope Hospital for 7 days to keep abr east of the work there as a part of due diligence for ASNI.

Our website is www.animalsni.uk

Financial review
Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

Funds are accumulated for the charity's principal objective of funding spay and neuter campaigns throughout Romania. When sufficient funds are accumulated, the charity will make an appropriate grant. The charity does not have an optimal level of reserves that needs to be maintained - grants will be made as and when appropriate.

Reserves at 31 July 202 5 amounted to £91,460 (202 4 - £110,947)

ANIMAL SPAY AND NEUTER INTERNATIONAL
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
Plans for future periods

ASNI, together with our sister charity Romania Animal Rescue, has built an Animal Hospital outside Bucharest in Romania. This provides a base for sterilizations of pets and the treatment of stray animals. ASNI helps to fund ongoing spay and neuter campaigns at the Animal Hospital.

There are no plans to alter the future activities of the charity.

Structure, governance and management

ASNI is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Miss S Echarri
A J Phillips
(Retired 24 April 2025)
M J Easter
Recruitment and appointment of trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

Organisational structure

Full board meetings are held once a month but any urgent matters are adressed at emergency meetings.

Other matters

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

The trustees' r eport was approved by the Board of Trustees.

M J Easter
Trustee
21 March 2026
ANIMAL SPAY AND NEUTER INTERNATIONAL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ANIMAL SPAY AND NEUTER INTERNATIONAL
- 3 -

I report to the trustees on my examination of the financial statements of Animal Spay and Neuter International (the charity) for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stephen Hale FCA FCCA

Perrys Audit Limited
4th Floor
399-401 Strand
London
WC2R 0LT
United Kingdom
21 March 2026
ANIMAL SPAY AND NEUTER INTERNATIONAL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
2
91,879
81,271
Total income
91,879
81,271
Expenditure on:
Charitable activities
3
111,366
105,437
Total expenditure
111,366
105,437
Net expenditure and movement in funds
(19,487)
(24,166)
Reconciliation of funds:
Fund balances at 1 August 2024
110,947
135,113
Fund balances at 31 July 2025
91,460
110,947

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ANIMAL SPAY AND NEUTER INTERNATIONAL
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 5 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
8
4,706
5,338
Cash at bank and in hand
89,934
107,636
94,640
112,974
Creditors: amounts falling due within one year
9
(3,180)
(2,027)
Net current assets
91,460
110,947
The funds of the charity
Unrestricted funds
10
91,460
110,947
91,460
110,947

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 21 March 2026
M J Easter
Trustee
Company registration number 10561464 (England and Wales)
ANIMAL SPAY AND NEUTER INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
1
Accounting policies
Charity information

Animal Spay and Neuter International is a private company limited by guarantee incorporated in England and Wales. The registered office is Annas Cottage, High Catton, York, Yorkshire, YO411EE.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
ANIMAL SPAY AND NEUTER INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 7 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents 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
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

ANIMAL SPAY AND NEUTER INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 8 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8
Employee benefits

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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
86,479
61,271
Grants
5,400
20,000
91,879
81,271
3
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Grants payable
98,320
82,161
Insurance
1,065
1,088
Accountancy
3,278
1,936
Bank charges
194
192
Repairs
-
18,618
Sundry expenses
132
1,442
Marketing
6,923
-
Travel and subsistence
1,454
-
111,366
105,437
Analysis by fund
Unrestricted funds
111,366
105,437
ANIMAL SPAY AND NEUTER INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
4
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,200
-
5
Trustees

None of the trustees (or any persons connected with them) received any remuneration, benefits or expenses from the charity during the year.

6
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
7
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
4,706
5,338
9
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
3,180
2,027
ANIMAL SPAY AND NEUTER INTERNATIONAL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 10 -
10
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August 2024
Incoming resources
Resources expended
At 31 July 2025
£
£
£
£
General funds
110,947
91,879
(111,366)
91,460
Previous year:
At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
General funds
135,113
81,271
(105,437)
110,947
11
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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