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2022-03-31-accounts

Charity registration number 1010000

CAT AND RABBIT RESCUE CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

CAT AND RABBIT RESCUE CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs D B Rafter Miss J Laws Mrs D M Rayner Charity number 1010000 Principal address Holborow Lodge Chalder Lane Sidlesham Chichester West Sussex PO20 7RJ Independent examiner Jordan Abbott BSc ACA Jones Avens Limited Piper House 4 Dukes Court Bognor Road Chichester West Sussex PO19 8FX

CAT AND RABBIT RESCUE CENTRE

CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Statement of cash flows 8
Notes to the financial statements 9 - 19

CAT AND RABBIT RESCUE CENTRE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

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 Charities Act 2011 and "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

Public benefit

The trustees whilst following the Charity Commissions guidance on Public benefit cannot physically help everyone within our geographically defined area. Where we cannot take somebody's pet or stray, we offer our neutering scheme where applicable, advice or give details of other charities that may be able to help.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Use of volunteers

The Charity has many volunteers who make a significant contribution to its operations including home visiting, supporting our retail operations and fundraising as well as supporting our animal care operations. The Charity could not survive in its present form without the contributions and support of our dedicated and committed volunteers.

Achievements and performance

During the year, CRRC rescued 718 animals and rehomed 656 animals, an increase on previous year due entirely to the Covid 19 pandemic restricting activities last year. The centre was closed to the public during much of the prior year in line with Government guidelines. We changed our rescue and rehoming processes, introducing virtual home visits, and reducing the physical contact involved in our rescue and rehoming activities and some of these practices have been incorporated into our current procedures allowing more flexibility. The animal rescue and rehoming statistics for 2021-22 are shown in the table below:

2021-2022 Rescues and Rehoming 2021-2022 Rescues and Rehoming
Species Rescued Rehomed Died at
centre		 At centre on
31/3/21
Fosters
(included in
rehoming)
Cats/kittens 588 522 30 99 10
Guinea Pigs 53 84 8 34 2
Rabbits 85 50 6 7 1
Total 718 656 44 140 13
Comparison 2020-2021 573 591 37 122 35
Change on lastyear 25.3% 11.00% 18.92%

CAT AND RABBIT RESCUE CENTRE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

After wages, veterinary and medical costs are the next highest cost category for CRRC. A summary of the medical treatments performed are set out in the table below:

2021-2022 Animal Medical Treatments 2021-2022 Animal Medical Treatments
Species Vaccinations Health/Dental
check ups		 Spay &
Neuter		 Medication
& Other		 TOTAL
Cats/kittens 795 609 303 2301 4008
Rabbits 87 118 43 572 820
Guinea Pigs N/A 62 N/A 138 200
Total 882 789 346 3011 5028

During 2021-2022 CRRC has restarted its animal care & retail operations but was unable to have the level of fundraising during the year due to the Covid-19 restrictions. Indeed, the main fundraising events – the Summer and Winter fayres could not be held due to the Covid-19 restrictions.

We opened a new charity shop in July 21 as it is recognised that this is an important source of fundraising for the Charity. The new shop is performing in line with expectations.

CRRC has also continued with the “Friends”, “Sponsorship” and “Neutering” schemes, and has continue to undertake feral work when needed.

Financial review

At the year end, the total funds held by the charity were £2,643,156 (2021: £2,556,289), consisting of £48,140 restricted funds (2021: £49,508) and unrestricted funds of £2,595,016 (2021: £2,506,781). Included within charitable funds are £1,268,587 tangible fixed assets (2021: £1,237,539) which can only be realised by disposing of those tangible assets. Also included within charitable funds are £958,907 of fixed term investments (2021: £872,332) which are term deposits due to mature after more than three months.

Income for the year at £892,898 was £116,718 down on the previous year (2021: £1,009,616) due to lower donations and legacies (down £367,531), the prior year included the receipt of government covid support grants & furlough which were £135,933 in excess of the current year, offset by an increase in retail income due to the reopening of the shops after Covid-19 restrictions were lifted (up £235,646). There was an increase in adoption income (up £7,685) and increased fundraising activities compared to the previous year due to Covid 19 restrictions.

Expenditure for the year at £806,031 was £137,636 up on the previous year (2021: £668,395), as we incurred higher wage costs due to the shops re-opening and the shelter staff back full time after the Covid-19 lockdowns in the prior year (£50,997), Increased shop costs due to the re-opening in addition a new shop was opened during the year (up £63,975), Increased legal costs as the charity is transitioning to a CIO (£7,250) and the balance of the variance relates to increased operational costs as the centre opened up again after the Covid-19 restrictions were lifted.

Income therefore exceeded expenditure by £86,867 for the year (2021: £341,221).

Policy on reserves

The Charity's policy is to hold free reserves of at least one year's expenditure (approximately £805k), but with contingency for new projects to improve the work of the Charity (approximately £100k), giving a total of £905k. At the end of the accounting period, the unrestricted funds were £2,595k (2021-£2,507k), of which £1,269k (2021£1,238k) are invested in fixed assets. This leaves free reserves of £1,326k, which is in line with the policy. The trustees are considering the future plans of the Charity in this respect.

Structure, governance and management

The constitution of the Charity is set out in the Deed of Trust dated 7th May 1991 and the Deed of Variation dated 27th May 1997, 17th August 2017 and 6th July 2018.

CAT AND RABBIT RESCUE CENTRE

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CAT AND RABBIT RESCUE CENTRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CAT AND RABBIT RESCUE CENTRE

I report to the trustees on my examination of the financial statements of Cat and Rabbit Rescue Centre (the charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.

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:

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.

Jordan Abbott BSc ACA

Jones Avens Limited Piper House 4 Dukes Court Bognor Road Chichester West Sussex PO19 8FX

Dated: .........................02/09/2022

CAT AND RABBIT RESCUE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income and endowments from:
Donations and legacies
3
474,369
11,297
Charitable activities
4
67,346
-
Other trading activities
5
321,584
-
Investments
6
8,105
-
Other income
7
10,197
-
Total income
881,601
11,297
Expenditure on:
Raising funds
8
102,778
-
Charitable activities
9
692,038
11,215
Total expenditure
794,816
11,215
Net incoming resources
before transfers
86,785
82
Gross transfers between
funds
1,450
(1,450)
Net income/(expenditure) for
the year/
Net movement in funds
88,235
(1,368)
Fund balances at 1 April 2021
2,506,781
49,508
Fund balances at 31 March
2022
2,595,016
48,140		 Total Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
485,666
845,607
7,590
67,346
61,426
-
321,584
78,860
-
8,105
7,430
-
10,197
8,703
-
892,898
1,002,026
7,590
102,778
41,230
1,315
703,253
621,008
4,842
806,031
662,238
6,157
86,867
339,788
1,433
-
-
-
86,867
339,788
1,433
2,556,289
2,166,993
48,075
2,643,156
2,506,781
49,508		 Total
2021
£
853,197
61,426
78,860
7,430
8,703
1,009,616
42,545
625,850
668,395
341,221
-
341,221
2,215,068
2,556,289

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Fixedassets
Tangible assets
Investments
Currentassets
Debtors
Cash at bank and in hand
Creditors:amountsfallingduewithin
Notes
14
15
16
oneyear
17
Net current assets
Totalassetslesscurrentliabilities
Incomefunds
Restricted funds
Unrestricted funds
18		 2022
£
41,698
396,123
437,821
(22,159)
£
1,268,587
958,907
2,227,494
415,662
2,643,156
48,140
2,595,016
2,643,156		 2021
£
15,627
453,090
468,717
(22,299)
£
1,237,539
872,332
2,109,871
446,418
2,556,289
49,508
2,506,781
2,556,289

CAT AND RABBIT RESCUE CENTRE

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
23
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed assets
Purchase of investments
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
2021
£
£
£
£
87,200
353,575
(65,697)
-
-
637
(86,575)
(455,796)
8,105
7,430
(144,167)
(447,729)
-
-
(56,967)
(94,154)
453,090
547,244
396,123
453,090

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Cat and Rabbit Rescue Centre is an unincorporated charity, registered with the Charity Commission number 1010000. The registered address is Holborow lodge, Chalder Lane, Sidlesham, Chichester, West Sussex, PO20 7RJ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. 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 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.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

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.

Grants, including grants for the purchase of fixed assets, are recognised as incoming resources when receivable. Where grants are given in relation to a set period which straddles a year end, recognition of an appropriate portion of the grant is deferred.

Income from trading activities is recognised at the point of sale and net of VAT where applicable.

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

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 Tangible fixed assets

Individual fixed assets costing £1,000 or more are initially recorded at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Exceptions can be made by the Trustees where it is appropriate to do so.

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% Straight Line Plant and equipment 20% Reducing Balance Motor vehicles 25% Reducing Balance

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 recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity 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).

1.9 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.

1.10 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.

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities

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

1.11 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.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees 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.

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
99,157
6,097
Legacies receivable
353,686
-
Grants, including capital
grants
21,526
5,200
474,369
11,297
Grants receivable for
core activities
Government grants
21,026
-
Grants from other
charities
500
5,200
21,526
5,200		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
105,254
120,680
6,390
353,686
564,680
-
26,726
160,247
1,200
485,666
845,607
7,590
21,026
156,959
-
5,700
3,288
1,200
26,726
160,247
1,200		 Total
2021
£
127,070
564,680
161,447
853,197
156,959
4,488
161,447

4 Charitable activities

2022 2021
£ £
The Cat and Rabbit Rescue Centre 67,346 61,426

5 Other trading activities

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Fundraising events 9,962 2,884
Shop income 311,622 75,976
Other trading activities 321,584 78,860

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

6 Investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 8,105 7,430

7 Other income

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Solar Panel income 2,869 666
Rental income 6,200 6,000
Other income 1,128 2,037
10,197 8,703
Raising funds
Unrestricted Unrestricted Restricted Total
funds funds funds
2022 2021 2021 2021
£ £ £ £
Trading costs
Operating charity shops 102,778 41,230 - 41,230
Other trading activities - - 1,315 1,315
Trading costs 102,778 41,230 1,315 42,545
102,778 41,230 1,315 42,545

8 Raising funds

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

9 Charitable activities

Staff costs
Depreciation and impairment		 2022
£
424,715
34,650
136,550
595,915
88,556
18,782
703,253
692,038
11,215
703,253
2022Support costs Governance
costs
£
£
£
88,556
75,710
-
-
-
1,000
2,000
-
2,193
16,782
-
5,460
107,338
75,710
8,653
107,338
75,710
8,653		 2021
£
386,564
32,766
122,157
The Cat and Rabbit Rescue Centre
Share of support costs (see note 10)
Share of governance costs (see note 10)
Analysis by fund
Unrestricted funds
Restricted funds
Support costs
Support
costs
Governance
costs
£
£
Staff costs
88,556
-
Audit fees
-
-
Accountancy
-
2,000
Legal and professional
-
16,782
88,556
18,782
Analysed between
Charitable activities
88,556
18,782
541,487
75,710
8,653
625,850
621,008
4,842
625,850
2021
£
75,710
1,000
2,193
5,460
84,363
84,363

10 Support costs

Governance costs includes payments to the accountants of £1,100 (2021- £1,000) for an independent examination (2021 was an audit) and £950 (2021- £2,193) for non audit services.

11 Trustees

Ms Louise Martin received remuneration during the year of £25,250 (2021- £4,975). Ms Martin became a trustee on 22nd January 2021. The remuneration is for her role as Financial Accountant. No other trustees received remuneration in either year.

No trustees were reimbursed any expenses during the year (2021- none).

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

12 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
32
2022
£
481,003
25,465
6,803
513,271		 2021
Number
31
2021
£
435,177
20,804
6,293
462,274

There were no employees whose annual remuneration was more than £60,000.

13 Taxation

The charity is a registered charity and is therefore exempt from corporation tax.

14 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings
£
Cost
At 1 April 2021
1,387,568
Additions
55,219
Disposals
-
At 31 March 2022
1,442,787
Depreciation and impairment
At 1 April 2021
168,236
Depreciation charged in the year
28,667
Eliminated in respect of disposals
-
At 31 March 2022
196,903
Carrying amount
At 31 March 2022
1,245,884
At 31 March 2021
1,219,332		 Plant and
equipment
Motor vehicles
£
£
72,429
14,598
3,317
7,161
(4,322)
-
71,424
21,759
58,010
10,809
3,246
2,737
(4,322)
-
56,934
13,546
14,490
8,213
14,419
3,788		 Total
£
1,474,595
65,697
(4,322)
1,535,970
237,055
34,650
(4,322)
267,383
1,268,587
1,237,539

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

15 Fixed asset investments

Cost or valuation
At 1 April 2021
Additions
At 31 March 2022
Carrying amount
At 31 March 2022
At 31 March 2021
16
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income		 Unlisted
investments
£
872,332
86,575
958,907
958,907
872,332
2022
2021
£
£
39,690
15,061
2,008
566
41,698
15,627
2022
2021
£
£
7,727
5,730
1,511
1,351
12,921
15,218
22,159
22,299

Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: Movement in funds
Movement in funds		 Balance at
Incoming
Resources
Balance at
Incoming
Resources
Transfers
Balance at		 1 April 2020
resources
expended
1 April 2021
resources
expended
31 March 2022		 £
£
£
£
£
£
£
£		 Foster Care
30,192
5,000
(3,996)
31,196
50
(5,079)
-
26,167		 BUMP
17,883
-
(847)
17,036
-
(741)
-
16,295		 Lady Josie
-
1,390
(114)
1,276
-
(821)
-
455		 Surgery Table & Oximeter
-
-
-
-
1,200
-
(1,200)
-		 Feral Traps
-
1,200
(1,200)
-
-
-
-
-		 Restraint Cages
-
-
-
-
200
(200)
-
-		 Caellum's Fund
-
-
-
-
3,686
-
-
3,686		 MBU
-
-
-
-
911
-
-
911		 Van
-
-
-
-
250
-
(250)
-		 Rabbit Arks
-
-
-
-
5,000
(4,374)
-
626		 48,075
7,590
(6,157)
49,508
11,297
(11,215)
(1,450)
48,140		 The Foster Care Scheme (FCS) enables the Charity to rehome animals that have actual or potential vet bills due to a known medical problem at the time of adoption, for which they would have been excluded from any pet insurance policy. The BUMP 30 Year Project was set up to raise funds for heating and kitchen improvements at The Barn for the animals. The Lady Josie Appeal fund was set up to raise funds to pay for surgeon's tools to operate on her knees and to pay for any medication. The Surgery Table Fund was funding received from one donor for a new veterinary Surgery table and an Oximeter which measure the oxygen levels in an animal.
18

CAT AND RABBIT RESCUE CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

19
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
March 2022 are
represented by:
Tangible assets
1,251,380
17,207
Investments
958,907
-
Current assets/(liabilities)
384,729
30,933
2,595,016
48,140		 Total
Unrestricted
funds
2022
2021
£
£
1,268,587
1,220,503
958,907
872,332
415,662
413,946
2,643,156
2,506,781		 Restricted
funds
2021
£
17,036
-
32,472
49,508		 Total
2021
£
1,237,539
872,332
446,418
2,556,289

20 Events after the reporting date

The charity intends to transfer its activities to a Charitable Incorporated Organisation and is currently receiving advice as to how this should be structured. There would be no impact on charities operations as a result of this transfer. The current entity will continue to receive some donations and legacies during this transition period.

21 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

22 Legacies

The charity has been notified of entitlement to 8 legacies prior to the year end which have either not yet been received or only partially received. It is not currently possible to reliably state the value of these legacies due to unknown factors, for example where the charity has a residual interest. For 4 of these it has been possible to estimate the receipts to be in the region of £64k however there remains uncertainty over their final value.

23
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
(Decrease) in creditors
Cash generated from operations		 2022
£
86,866
(8,105)
34,650
(26,071)
(140)
87,200		 2021
£
341,222
(7,430)
32,766
(8,545)
(4,438)
353,575

24 Analysis of changes in net funds

The charity had no debt during the year.

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