2020-12-31-accounts

Objectiv	e	s and	activ	itie	s
					SORP reference
Summary	ofthe purposes			of	Para 1.17	The prevention of cruelty to and the relief of
the charity		as set out	in its			cats who are in need ofcare
governing	document					And attention by need oftheir ill health or
						abandonment in particular by the provision of
						veterinary treatment and the provision ofhomes
Summary activities	ofthe main in relation to those				Para 1.17and 1.19	We provide a rescue service for cats in need and work with Veterinary and animal welfare
purposes	for the public					professionals as well as the general public to
benefit, in particular,			the			provide shelter and homes where possible for
activities,	projects or		services			cats in need. 2020 was another busy year with
identified	in	the accounts.				an increased number ofemergency calls. Legacy
						income increased to 6130,000.This resulted in	a
						surplus of666,900 for the year as a whole. The
						charity relies on public donations and the
						ongoing support of International Animal Rescue
						for operational funding.
						The charity aims to work within financial
						resources to provide and sustain a high level of
						veterinary care and welfare for the animals in
						our care. We continue to provide excellent
						veterinary care for our elderly cats to maintain	a
						high quality of life
Statement		confirming			Para 1.18	In consideration ofThe Charities Act 2011
whether the trustees			have			definition of charitable purpose; the trustees of
had regard		to the guidance				Catastrophies Cat Rescue consider that the
issued by	the Charity					objectives and activities ofthe Charity are for
Commission		on public				the public benefit by supporting the
benefit						advancement ofanimal welfare.

chieve	ments and perf	ormance
			We increased liaison with other animal welfare
			organisations to support cooperation in the
Summary	ofthe main	Para 1.20	rescue ofanimals that need help. We increased our information and advice service to the public
achievements ofthe charity, identifying the difference the charity's work has made to the circumstances of its			including directing people to vet professionals where appropriate. We also increased our effort to facilitate placement ofcats from home to home without the need to enter our rescue
beneficiaries and any wider benefits to society as a whole.			centre. We also provided work experience for young adults on animal welfare courses at local colleges. We increased our visitor program to
			include elderly people accompanied by their
			carers or relatives.
			We continued increased our volunteer support
			and have increased our Facebook and Instagram
			awareness.
			Facebook has over 2500 followers
			Instagram has over 1500followers

Achievements	against	Para 1.41
objectives set
Performance	offundraising	Para 1.41
activities against objectives
set

inanc	ial review	ial review
Review	ofthe charity's			Para 1.21
financial	position at	the end
ofthe	eriod
Statement explaining		the		Para 1.22	The Charity		is reliant on donations		from the
policy for holding reserves					general	public and funding		from international
stating	why they are	held			Animal	Rescue and the Trustees make sure that
					the funding		is in place for	the year	ahead. We
					don't hold		deposits.
Amount	of reserves	held		Para 1.22
Reasons for holding		zero		Para 1.22
reserves
Details	of fund materially		in	Para 1.24
deficit
Explanation of any				Para 1.23
uncertainties about the
charity	continuing as a going
concern

The charity's principal	Para 1.47
sources offunds (including
any fundraising)
Investment policy and	Para 1.46
objectives including any
social investment policy
adopted
A description ofthe principal	Para 1.46
risks facing the charity

tructure, governance	and manag	ement
Description of charity's
trusts:
Type of governing document:	Para 1.25	Deed oftrust
for example,
How is the charity	Para 1.25	It is constituted		as a charitable	trust
constituted?
Trustee selection methods	Para 1.25	Appointed	by	the existing trustees
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Additional	Additional	information	information	(optional)	(optional)
You ma		choose to include further statements				where relevant	about:
Policies		and	procedures		Para 1.51
adopted		for the induction		and
training	oftrustees
The charity's			organisational		Para 1.51
structure		and	any wider
network		with	which the
charity works
Relationship			with any related		Para 1.51
parties
Other

Charit	name			Catastro hes Cat Rescue
Other name the charit			uses
Re istered charit		number		1017304
Charity's	principal	address		Half Moon Cottage
				Bakers Lane
				Dallington
				East Sussex
				TN21 9JS

mes	ofthe charity tru	stees who manage the	charity
	Trustee name	Office (ifany)	Dates acted ifnot for whole ear	Name to a	ofperson (or body) entitled oint trustee ifan
	Liz Varney	Executive Director
2	Clare Cook
3	Billy Thompson
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

~ r
							~	~
~ ~ ~
				si0
				rxsl		Restricted
Recommended categories			by activity	ts'oe tg	Unrestricted funds	income funds	Endowment funds		Total funds	Prior year funds
									K	E
Income (Note 3)					F01	F02		F03	F04	F05
Income and endowments		from:
Donations and legacies				S01	381,632				381,632	313,804
Chantable activities				S02
Other trading activities				S03
Investments				$04
Separate matenal item of income				$05
Other				606
Total				607	381632				381,632	313,804
Expenditure (Notes 6)
Expenditure on:
Raising funds				S08	2,360				2 360	2,503
Charitable activities				S09	312,081				312,081	300247
Separate material expense	item			810
Other				S11
Total				812	314,441				314,441	302,750
Net income/(expenditure)			before tax for
the reporting period				613	67,191				67,191	11,054
Tax payable				S14
Net income/(expenditure)			after tax
before investment	gains/(losses)			815	67,191				67,191	11,054
Net gains/(losses) on
investments				S16
Net income/(expenditure)				617	67,191				67,191	11,054
Extraordinary items				S18
Transfers between	funds			619
Other recognised	gains/(losses):
Gains and losses on revaluation		of fixed assets for the
charity's own use				620
Other gains/(losses)				S21
Net movementin funds				S22	67,191				67191	11,054
Reconciliation of
funds:
Total funds brought forward				S23	3,372				3,372	7,682
Total funds carried	forward			624	70,563				70,563	3,372

				3		Restricted
					uhreslncled	income	Endowment	Total this		Total last
					luhds	funds	funds	year		year
					E	E	E	E		E
Fixed assets					F01	F02	F03	F04		F05
Intangible	assets		(Note 15)
Tangible assets			(Note 14)	BG	30,645					17,613
Heritage assets			(Note 16)	803
Invesbrulhls			(Nate 17)
			Total tured assets	eot				30.645		17613
Current	assets
Stocks			(Note 18)
Debtors			(Note 19)	B.	9,698			9,698		7,902
Ihvesullents			(Note 17.4)	BGB
Cash at bank and		in	hand (Note 24)	eu	66,119			66,119		10,511
		Total cunent assets		e i 0	75,817			75,817		18413
Creditors:	amounts		falling due within
one year	(Note 20)			81'	35.898			35,898		32,654
Het cunent			assetsi(liabllitiesj	ei-	39,918			39.918	-	14,241
Total assets less current liabilities				ei3						3,372
Creditors:	amounts		falling due after
one year Provisions	(Note 20) for liabilities			814 81'
Total net assets or liabilities					70.563			70,563		3372
Funds ofthe Charity
Endowment	funds	(Note 27)		Bi
Restricted	income	funds (Note 27 I		Bil
Unrestricted funds				Bil
Revaluation	reserve
Fair value ressnre				821
			Total funds	elt

Note 2			Accounting policies
2.2 INCOME
Recognition		of income	These are included in the Statement ofFinancial Activities (SoFA) when.
			the chanty becomes entitled to the resources;
			it is more likely than not that the trustees will receive the resources;		Yea*	NO*	N/6
			~ the monetary value can be measured with suffiaent reliability
Offsetting			There has been no offsetting ofassets and liabilities, or income and expenses, unless required or permitted by the FR S 102SORP or FR S 102.
Grants and donations			Grants and donations are only included in the SoFA when Ihe general income recognition cntena are mel (5.10to 5 12FRS102SORP)
			In the case of performance related grants, income must only be recognised to the extent
			that the chanty has provided the specified goods or services as entitlement to the grant
			only occurs when the performance related conditions are met (5 16FRS 102 SORP)
			Legacies are included in the SOFA when receipt is probable, that is, when there has
Legacies			been grant of probate, the executors have established that Ihere are suffiaent assets in Ihe estate and any conditions attached lo the legacy are either vnlhin the control ofthe
			charity or have been mei
Government		grants	The chanty has received government grants in the reporting penod
			Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims		on	Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and	is
donations	and gifts		treated as an addition to the same fund as the inibal donabon unless the donor or the
			terms ofthe appeal have specified otherwise.
Contraciual		income and	This is only included in the SOFA once the charily has provided the related goods or		Yes'	No'	N/a'
performance		related	services or met the performance related conditions.
grants
Donated goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
			The oost of any stock ofgoods donated for distribution to beneficiaries is deemed to be the fair value ofthose gifts at the bme oftheir receipt and they are recognised on receipt		Yes*	No*	N/a'
			In the reporting penod in which the stocks are distnbuted, they are recognised as an
			expense at the carrying amount of the stocks at distribution.
			Donated goods for resale are measured at fair value on inigal recognition, which is the
			expected proceeds from sale less the expeaed costs ofsale, and recognised in 'Income
			from other trading activities' with the corresponding stock recognised in the balance
			sheet On XSsale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'		CCD
			Goods donated for on-going use by the charity are recognised as langible fixed assets
			and included in the SoFA as incoming resources when receivable.
			Gifts in kind for use by the chariiy are included in the SOFA as income from donations
			when receivable
Donated services and			Donated services and faalities are included in the SOFA when received at the value	of
facilities			the gift to the chanty provided the value ofthe gift can be measured reliably
			Donated services and faalities that are consumed immediately are recognised as income		Yes*	No*	N/a
			with an equivalent amount recognised as an expense under Ihe appropnate heading	in
			the SOFA.
Support costs			The charity has incurred expenditure on support costs
Volunteer	help		The value ofany voluntary help received is nol included in the accounts but is described in the trustees' annual report.
income from Interest.			This is included in the accounts when recent is orobable and the amount receivable	can	Yes*	No	N/a'

royalties and	royalties and	royalties and	dividends	be measured reliably.
Income from			membership	Membership subscriptions recewed in the nature ofa gift are recognised in Donations
subscriptlons				and Legacies
				Membership subscnpaons which gwes a member the nght to buy services or other
				benefits are recognised as income earned from the provision ofgoods and services as
				income from charitable activities.
Settlement claims		of	Insurance	Insurance daims are only included in the SoFA when the general income recognition cnteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.
Investment losses		gains and		This includes any realised or unrealised gains or losses on the sale ofinvestments any gain or loss resulting from revaluing investments to market value at the end of	and the
				year.
2.3EXPENDITURE				AND LIABILITIES
				Liabilities are recognised where it is more likely than not that there is a legal or
Liability		recogniUon		constructive obligation committing the charity to pay out resources and Ihe amount obligation can be measured vxth reasonable certainty	ofthe
Governance			and support	Support costs have been allocated between governance costs and other support.
costs				Governance costs comprise ah costs rnvotwng public accountability ofthe chanty and its
				compliance with regulation and good pracace.
				Support costs include central functions and have been allocated to activity cost
				categories on a basis consistent with the use ofresources, eg agocakng properly costs
				by floor areas, or per capita, staff costs by Ihe time spent and other costs by their usage
Grants with		performance		Where the charity gives a grant with conditions for ils payment bevig a speafic level of
corldlUohs				service or output to be provided, such grants are only recognised in the SoFA once	the
				reapient ofthe grant has provided Ihe speciried service or output.
Grants payable without				Where there are no conditions aNaching to the grant that enables the donor charity	to
performance			conditions	realistically avoid Ihe commitment, a liability for the full funding obligation must be
				recognised
Redundancy		cost		The charity made no redundancy payments during the reporting period
Deferred income				No material item ofdeferred income has been included in the accounts
Creditors				The chanty has creditors which are measured at settlement amounts less any trade discounts		Yea*	NO*	N/a
				A liability is measured on recognibon at its histoncal cost and then subsequently
Provisions		for Uabgltles		measured at the best eskmate ofthe amount required to settle the obligation at the
				reporting date
Basic financial Instruments				The charity accounts for basic finanaal instruments on initial recognition as per paragraph 10.7 FRS102SORP. Subsequent measurement isas per paragraphs 11 17 to 11.19,FRS102SORP.
244ASSETS
Tangible fixed assets tor				These are capitalised ifthey can be used for more than one year, and cost at least		500
use by charity
				They are valued at cost.
				The depreciation rates and methods used are disclosed in note 14
				The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible	tlxed assets			physical substance but are idenbfiable and are controlled by the charity through custody or legal rights. The amorlisation rates and methods used are disclosed in note 15
				They are valued at cost
				The charity has hentage assets, that is, non-monetary assets with histonc, arbstic,
Heritage assets				scientific, technological, geophysical or environmental qualibes that are held and maintained pnnopally for their contribution to knowledge and culture The depreciation
				rates and methods used as disclosed in note 16.
				They are valued at cost
				Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments				valued at inikagy at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted mvestments unless fair value cannot be
				measured reliably in which case it is measured at cost less impairment.

Note 3						Income	Income
														Restricted
						Analysis		of income					Unrestricted funds	income funds	Endowment funds	Total funds	Prior year
Donations			Donations			and	ifts						234 117			234 117	224 847
and legacies:			Gift Aid										9672			9672	7 359
			Le acies										137843			137843	81 598
			General grants provided						by government/other
			charities
			Membership			subscriptions			and sponsorships
			which are		in substance			donations
			Donated		cods,		facilities		and	services
			Other
												Total	381,632			381,632	313,804
Charitable
activities:
			Other
												Total
Other trading
activities:
			Other
												Total
Income from			Interest income
investments:			Dividend		income
			Rental and			leasin	income
			Other
												Total
Separate
material	item
of income
												Total
Other:			Conversion			ofendowment			funds		into mcome
			Gain on disposal				ofa tangible			fixed asset		held
			for chari		's own		use
			Gain on disposal				ofa programme				related
			investment
			Royalties		from the exploitation					of	intellectual
			ro	ri		hts
			Other
												Total
TOTAL INCOME													381632			381632	313804
Other information:
Ag income		in the prior year				was unrestricted				except for:
(please provide			description			and amounts)

Note 6 Expenditure	Note 6 Expenditure	Note 6 Expenditure	Note 6 Expenditure
						This	year			Last	year
						Restricted				Restricted
				Unrestricted		Income	Endowment		Unrestricted	Income	Endowment
Analysis				funds		funds	funds	Totalfunds	funds	funds	funds	Total funds
Ex nditure on raisin funds:
Incurred seeking donations
Incurred seeking legacies					481			481	431			431
Incurred seeking grants
Operating membership schemes		and	social
lotteries
Staging fundraising events					216			216	216			216
Fudraising agents
Operating charity shops
Operating a trading company	undertaking
n- i r in tivi
Advertising, marketing, direct	mail and
publicity				1	663			1 663	1 856			1 856
Start up costs incurred in generating			new
source offuture income
Database development costs
Other trading activities
Investment management costs:
Porlfolio management costs
Cost ofobtaining investment	advice
Investment administration costs
intellectual property licencing	costs
Rent collection, property repairs and
maintenance charges
Total expenditure on raising funds				2,360				2,360	2,503			2,503
Expenditure on charitable	activities:
				312	081			312081	300246			300246
Total expenditure on charitable		activities		312	081			312081	300246			300246
Se arete material item ofex ense
Total
Other
Total other expenditure
TOTAL EXPENDITURE				314,441				314,441	302,749			302,749

Analysis	Analysis	ofexpenditure	on charitable	activities
					This		ear				Last	ear
		Activity or programme		Activities undertaken directly	Grant funding of activities		Support Costs	Total this year	Activities undertaken directly	Grant funding of activities		Support Costs	Total last year
Activit	1
Activit	2
Other
Total

Please complete ifany red	u	ndancy	or termination paym	ent is mad	ein the period.
					This year	Last year
Total amount of payment
The nature ofthe payment		(cash, asset
etc.)
					This year	Last year
The extent of redundancy	funding		at the balance sheet	date
Please state the accounting		policy for any redundancy		or
termination payments

Note 14					Tangible fixed	assets
Please complete				this	note ifthe charity has any tangible		fixed assets
14.1Cost or		valuation
					Freehold land 8	Other land 8	Plant, machinery	snd	Fixtures, fittings and	Total
					buildings	buildings	motor vehicles		equipment
At the beginning			of						42,760	42,760
the year
Additions									20,693	20,693
Revaluations
Disposals
Transfers	*
At end ofthe		year							63,453	tL3,453
14.2Depreciation				and	impairments
			*Basis		SLor RB(Straight	SLor RB	SLor RB		RB	SLor RB
					Line or Reducing
					Balance)
				Rate					25%
At beginning		of	the						25,147	25,147
year
Disposais
Depreciation									7,661	7,661
impairment
Transfers*
At end of	the	year							32,808	32,808
14.3Net book			value
Net book	value		at the						17,613	17,613
beginning	of	the year
Net book	value		at the						30,645	30,645
end ofthe	year

			This year	Last year
			E
Trade debtors
Prepayments	and accrued income
Other debtors			9,697.8	7,901.9
		Total	9,697.8	7,901.9

Trade debtors
Prepayments	and accrued income
Other debtors

ed in	debtor	s abov	e)
	This	year	Last	year
Total

	Amounts	falling due	Amounts	falling due after	falling due after
	within one year		more	than	one year
	This year	Last year	This year		Last year
	21,034	17,677
cts
	1,430	1,973
	936	506
	12,498	12,498
Total	35,898	32,654

Please comp	lete this note i	ft	he charity has defer	red
				This year	Last	year
Please explain the reasons		why income is
deferred.
Movementin	deferredincome		account		This year	Last year
					R

Note	24 Cash at bank and	in hand
					This year	Last year
Short	term cash investments	(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				66,119	10,511
Other
Total					66,119	10,511

note. Ifthere are no enter "False".	transactions to rep	ort, please enter "Tru	e"in the box belo	w. Ifthere are transac	tions to report, p
No trustee expenses	have been incurred	(True or False)			TRUE
	Type ofexpenses	reimbursed		This year	Last year
Travel
Subsistence
Accommodation
Other (please specify):
			TOTAL

'true'in the This year	box provided.	box provided.	box provided.	box provided.				,	,
There have	been no related party transactions in the reporting				period (True	or False)		FALSE
									Amounts
Name ofthe trustee or related party		Relationship to charity	Description of transaction(s)	the	Amount	Balance at period end	Provision for bad debts at period end		written off during reporting
									cried
		Alan Knight	The Trustees of
		(Partner of	International Animal
		Founder/Trust	Rescue have
International Rescue	Animal	ee) is the chief Executive of	continued to provide funding the work of	for
		International	Catastrophes in	line
		Animal	with their own
		Rescue	Charity Objectives
					8188,000
In relation to the transactions above,			please provide the
terna and conditions,		including any security and the
nature ofany payment (considerationj			tobe provided	in
serdement				NONE
Forany related party,		please provide	details ofany
guarantees	given orreceived.			NONE
Last year
There have	been no related party transactions in the reporting				period (True	or False)		FALSE
									Amounts
Name ofthe trustee or related party		Relationship to charity	Description of transaction(s)	the	Amount	Balance at period end	Provision for bad at period end	debts	written off during reporting
									period
		Alan Knight	The Trustees of
		(Partner of	International Animal
		Founder/Trust	Rescue have
International Rescue	Animal	ee)is the chief Executive of	continued to provide funding the work of	for
		International	Catastrophes In	line
		Animal	with their own
		Rescue	Charity Objectives		8189,000