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2021-12-31-accounts

Objectiv e s and a ctiv itie s
SORP reference
Summary of the 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 of care
governing document And attention
by need of their
ill health or
abandonment
in particular
by the provision of
vetennary
treatment
and the provision
of homes
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. 2021 was another
busy year with
identified in the accounts. an increased
number
of emergency
calls. Legacy
income increased to f138.847..The charity
relies on public donations
and the ongoing
support of International
Animal
Rescue for
operational
funding
.
The charity aims to work within finanoal
resources to provide and sustain
a high level of
vetennary
care and welfare for the animals
in
our care. We continue to prowde excellent
vetennary
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 obiectives and activities ofthe Charity are for
Commission on public the public benefit
by supporting
the
benefit advancement
ofanimal welfare.

chieve men ts
and perf		 ormance
We increased
liaison with other animal
welfare
organisations
to support cooperation
in the
Summary
ofthe main
achievements
ofthe charity,		 Para 1.20 rescue of animals that need help. We increased
our information
and adwce service to the public
identifying the difference the including
directing
people to vet professionals
charity's work has made to where appropriate.
We also increased
our effort
the circumstances
of its		 to facilitate placement
of cats from home to
beneficiaries
and any wider
benefits to society as a
whole.		 home without
the need to enter our rescue
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 2600 followers
Instagram
has over 1500followers

Para 1.41
Achievements against
objectives set
Para 1.41

inancial
review		 inancial
review
Review ofthe charity's Para 1.21
financial
position at		 the end
ofthe
eriod
Statement
explaining		 the Para 1.22 The Chanty 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 h23
uncertainties
about		 the
charity continuing
as a going
concern
Para 1.47
The charity's
principal
sources of funds (including
any fundraising)
Para 1.46
Investment policy and
objectives including
any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Other

tructure,
governance		 and manag ement
Description
of charity's
trusts:
Type of governing
document:		 Para 1 25 Deed of trust
for example, tn!s 'ie..d,
n;emorar:d!!m and a'ficle«of
assoc!all!.:!'!e''.5
How is the charity Para 1.25 It is constituted as a charitable trust
constituted?
for exampl«
irm!1«d; ompany,
Uninccrporated
as'. «iarrcn,
OIO
Trustee selection methods Para 1.25 Appointed by the existing trustees
induding
details of any
constitutional
provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
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

Funds held as cust odia
Description
ofthe assets
held
in this capacity
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charit
's ob'ects
Details of arrangements for
safe custody and
segregation
of such assets
from the charit
's own assets

~
i
~
~"
~		 ~
~		 ~
~
0
8 Restricted
Unrestricted income Endowment Prior year
Recommended
categories		 by activity (0 funds
E		 funds funds
f		 Total funds
E		 funds
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legaoes		 601 339,251 339,251 381,632
Charitable
activities		 602
Other trading
activities		 603
Investments S04
Separate material
item ofincome		 605
Other 806
Total S07 339,251 339,251 381,632
Expenditure
(Notes 6)
Expenditure
on:
Raising funds 808 2,859 2,859 2,360
Charitable
activities		 S09 368,679 368,679 312,081
Separate material expense item S10
Other 811
Total S12 371,538 371,538 314,441
Net income/(expenditure) before tax for
the reporting
period		 613 32,287 32,287 67,191
Tax payable 614
Net income/(expenditure) after tax
before investment gains/(losses) 615 32,287 32,287 67,191
Net gains/(losses)
on
investments 616
Net income/(expenditure) 817 32,287 32,287 67,191
Extraordinary
items		 618
Transfers
between		 funds 619
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the
charity's
own usa		 820
Other gains/(losses) 821
Net movementin funds 622 32,287 32,287 67,191
Reconciliation of
funds:
Total funds brought
forward		 823 70,563 70,563 3,372
Total funds carried forward S24 38,276 38,276 70,563
Restncled
Uhresl/lcled income Endowment Total this Total last
funds funds funds l'ear year
E E E E E
Fixed assets F01 F02 F03 F05
Intangible assets (Note 15)
Tangible assets (Note 14) 29,387 29,387 30,645
Heritage assets (Nots 16)
Investlrlants (Note 17)
Total fizzed assets 9, 7
Current assets
Stocks (Note 18)
Debtors (Note 19) 6,115 6,115 9,698
Investments (Note 17.4)
Cash at bank and in hand
(Note 24)		 41,166 41,166 66,119
Total current assets B10 47,281 47,281 75,817
Creditors: amounts fatting due within
one year
(Note 20)		 B11 38,392 38,392 35,898
Net current assetsi(gabiliUes) Biz 8,889 8,889 39,918
Total assets less current llablgdes ai3 70,563
Creditors: amounts falling due after
one year (Note 20) B14
Provisions
for liabilities		 ~15
Total net assets or liabililies BIB 38,276 38,276 70,563
Funds ofthe Charity
Endowment
funds		 (Note 27) B17
Restricted
income		 funds (note 27) B19
unrestricted
funds		 019
Revaluation
reserve
Fair value reserve 021
Total funds B22
ect lo the small companies
regim		 small companies
regim		 e end ln accordance e end ln accordance with FR S102SORP,
Signed by one or lwo trustees/directors
lnislsesldimclois		 on behalf of as the Pnnl Name Dale of
approval
dcymm/
Eluabelh Vamey
11/03I2022
Signature Dale
dd/mm/
Sonatu/e of director aulhenucaling accounts being sent lo
Companies
House		 11I03/2022
Elizabeth Vamey Pnnlname

Note 2 Accounting
policies
2.2 INCOME
Recognltlon of Income These are induded
in the statement
of Finanoal Activces (SoFA) when
the chanty becomes entrfied to the resources,
it is more kkely than not that the trustees
nvfi receive the resources,		 Y ~ No Wa*
the monetary
value can be measured
vxth suffioent
relrabarty
There has been no offsefiing ofassets and lmbihbes
or income and expenses,
unless
required
or permfited
by the FRS 102SORP or FRS 102
Gi'ahta aitd donatlohs Grants and donabons are only mduded
in the SoFA when the general
income recognition
cntena are met (5 10to 5 12FRS102SORP)
In the case of performance
misted grants, income must only be recognised
lo the extent
that the charrty has prowded
the sperxfied
goods or services as enUtlement
to the grant		 Yes No Wa'
only occurs when
the performance
related condiUons
are met (5 16FRS 102 SORP)
Legacies sre induced
in the SOFA when receipt is probable,
that is when there has
Legacies been grant of probate
the executors have established
that there are sufficient assets
in
the estate and any condrbons
attached
lo the legacy are erlher within
the control of the		 Yes No. N/a
chsnty or have been mel
Government grants The chanly has received government
grants
in the reporting
penod		 Yes*
No.
Wa
CUBI
Gift Aid receivable
is induded
m income when there is a valid dectaration
from the donor
Tax redalms on Any Gift Ad amount
recovered
on a donaUon
i~ considered
to be part of that gift and		 is Yes* No' N/6'
donauons and gifts treated as an addition
to the same fund as the initml donabon
unless Ihe donor or the
temis ofthe appeal
have speofied otheivnse
Contractual Income and This is only induded
in the SoFA once the charfiy has provided
the related goods or		 Yes No' N/6*
performance related serwces or met the performance
related conditmns
grbfits
Donated goods Donated goods are measured
at fair value (the amount
for which the asset could be
exchanged)
unless impractical
to do so
The cost ofany stock of goods donated
for distnbubon
to bsnefioanes
is deemed
to be
the fair value of those gifts at the Ume oftheir receipt and they are recognised
on receipt		 Yes No N/a'
In the reporbng
penod
in which the stocks are distnbuted,
they are recognised as an
expense at the carrying
amount ofthe stocks st drstnbutron
Donated scuds for resale are measured
at fair value on initial reccgnrtron,
which ls the
expected proceeds
from sale less the expected costs of sale, and recognised
ln 'Income
from other trading
actwitles'
vsth the corresponding
stock recognised
in the balance
sheet
On its sale the value of stock rs charged against 'Income from other trading
acbwties'
and the proceeds from
sale are also recognised as 'Income
from other trading
actvnbes'		 lZZl
Goods donated
for on-going
use by the chanty are recognised as langibie
fixed assets
and induded
in the SoFA as mcoming
resources
when receivable		 Yes'
No*
N/a
CEO
Gfits in kind for use by the chanty are induded
in the SoFAss income from donabons
when receivable		 Yes'
No
Wa
CCD
Donated services and Donated sennces and facurues are induded
in the SQFA when received at the value		 of Yes No N/a'
faclllues the gft to the chanty
provided
the value ofthe gift can be measured
reliably
Donated services and faotrtres
that are consumed
immedmtely
are recognised as income		 Yes No. We.
vnth an equwalent
amount
recognised as an expense under the appropnate
heading		 in
the SOFA
Yes' No N/a'
Support costs The chanly has incurred
expenditure
on support costs
Volunteer help The value of any voluntary
help recmved
is not mduded
in the accounts
but is descnbed
in the Uustees'
annual
report		 Yes' No N/a*
Income from Interest This is induced
in the accounts when receet rs orobable and the amount
receivable		 can Yes No' N/e*
royalties end royalties end royalties end dividends be measured
reliably
Income from membership Membership
subscnptrons
received
in the nature
of a gift are recognised
in DonaUons
subscrlpfions and Legades
Membership
subscnpbons
which gives a member
Ihe right to buy services or other
benefits are recognised as income earned
from the provision ofgeode and smvlces		 as
income from chantable
acbvibes
Settlemsnt
claims		 of Insurance Insurance
claims are only induded
in the SoFA when the general
income recognil«m
cnlena are met (5 10to 5 12FRS102SDRP) snd ere induded es an item of other
income
in the SoFA
Investment
ioaaea		 gains snd This indudes
any realised or unrealised
gains or losses on the sate of investments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe
788r
2.3EXPENDITURE AND LIABILITIES
Lrebrlrbes are recognised
where
it is more likely than not that there is a legal or
Liabglty recognltlon construcbvs
oblgabon
commitUng
Ihe chsnty to pay out resources
and ths amount
obligaUon
can be measured
vnth reasonable
certainty		 ofthe
Governance and support support costs have been sikrcated
between
governance
costs end other support
coats Governance
costs compnse
afi costs involving
publbc accountability
of the charity and its
compliance
vnth regulabon
and good pracUce
Support costs include central functmns
and have been allocated to acUvity cost
categones
on a basis consistent
mth the use of resources, eg afioceting
property costs
by fioor areas, or per capta, statf costs by the Ume spent end other costs by their usage
Grants with performance Where the chanly gives a grant vnth condiUons
for its payment
being a specific level of
conditions service or output lo be provided,
such grants are only recognised
in the SoFA once		 the
redpient
of the grant has provided
the spedfiad
service or output
Grants payable without Where there sre no conditmns
attaching
to the grant that enables the donar chanly		 to
performance conditions rsalistkaby
avoid the commxment,
a liability for the full funding
oblrgaban
must be
nkog rii58d
Rsduhdrincy cost The charity made no redundancy
payments
dunng
the reporbng
penod
Deferred Income No material
fiem ofdeferred
income has been induded
in the accounts
Creditors The chanty has creditors which are measured
et setUement
amounts
less eny trade
discouhts
A lmbilfiy is measured
on recognition
at Xs histoncal cost and then subsequently
Provisions for fiabgttles measured
at the best estimate
of the amount
required
to sefik the obligaUon st Ihe
/spar(i/ig
dsie
Bask financial
InstrumenU		 The charrly accounts for basic finandal
instruments
on iniUal recognrtron
as per
paragraph
107 FRS102 SDRP
Subsequent
measurement
is as per paragraphs
11 17
tO 11 19,FRS102SORP
2u4 ASSETS
Tangible fixed assets for These are cspxalised
xthey can be used for more than one year, and cost at least
use by charity
They ere valued at cost
The depredabon
rates and methods
used ere disdosed
in note 14
The charity has mtangible
fixed assets, that is, non-monetary
assets that do not have
Intangible fixed assets physeal
substance
but are dentilia hie and are contrafied
by the chanly through
custody
or legal rights
The amortisakon
rates and methods
used sre disdosed
in note 15
They are valued at cost
The charrly has hentage assets, that is, non-monetary
assets vnth histonc, arbsbc,
Heritage assets sdenbfic,
technological,
geophysical
or environmental
qualrbes
that are held
and
mamtained
pnnopafiy
for their contnbution
to knowledge
and culture
The depredason
rates and methods
used as disdosed
in note 16
They are valued
at cost
Fuied asset investments
in quoted shares, traded
bonds and srmear investments
are
Investments valued at inibafiy at cost end subsequenfiy
at fair value (their market value) at the year
end. The same treatment
is applied
lo unlisted
mvestments
unless fair value cannot be
measured
reliably
in which case it is measured
at cost less impairment
Investments
held for resale or pending
their sale end cash and cash equivalents
vnth a
matunly
date of less than
I year are treated as current easel investments
Stocks end work In Stocks hekl for sale as part of non-chantable
trade are measured
at the		 lower orcost or Yes* No' N/a'
p/ogress net realisable
value
Goads or services prowded as part of a charrlable
activity are measured		 at net real/sable Yes No N/a
value based on the service potentml
provided
by items of stock
Work
in progress
is valued at cost fess any foreseeaNe
loss that is likely		 to occur on the Yes' No kua
contract
Debtors (induding
trade debtors and loans receivable)
are measured
on		 initial
mcognitmn
al settlement
amount
after any trade discounts
or amount advanced		 by the
chanly
Subsequently,
they are measured
at Ihe cash or other consideradon		 expected to
be feoelved
Current asset Investments The charity has investments
which
it holds for resale or pending
their sale and cash and
cash equnralents
anth a matunty
date less than one year
These include cash on deposit
and cash equivalents
vnth a matunty
of loss than one year held for investment
purposes		 Yes' No N/a
rather than to meet short-term
cash commrtments
as they fall due
Yes' No hya
They are valued at fair value except where they qualify as basic finanaal instruments
POUCIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Note 3 Income Income
Restricted
Analysis of income Unrevumied
funds		 mcomv
funds		 Endowment
funds		 Total funds Poor year
Donatlona Donations and dls 194298 194298 234 117
and legacies: Gift Aid 6 105 6 105 9672
Le acies 138847 138847 137843
General grants provided by government/other
chanties
Membership subscnpbons end sponsorships
which are in substance donations
Donated cods, famhtms and serwces
Other
Total 339,251 339,251 381,632
Charitable
acth/ides;
Other
Total
Other trading
actlvtdes:
Other
Total
Income from Interest income
Investments: D/vtdend income
Rental and leasi income
Other
Total
Separate
ma teria I item
of income
Total
Other: Conversion ofendowment funds into income
Gain on disposal of a tangible fixed asset held
for chan s own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
ro r hts
Other
Total
TOTAL INCOME 339251 339251 381 632
Other information:
All income in the prior year was unrestricted except for:
lplease provide description and amounts)
Where any endowment fund ls converted into income In the
reporting period, please give the reason for the conversion.
Where any endowment fund ls converted into income in the
prior period, please give the reason for the conversion.
Within the income Items above the following items are
msterlah iplease disclose the nature, amount and any prior
year smountsl
Note 6 Expenditure Expenditure Expenditure Expenditure Expenditure
This year Lastyear
Restricted Restricted
Unrestncted income Endowment Unrestricted mcome Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Ex
ndlture
on raisin		 funds:
Incurred
seeking donabons
Incurred
seeking legacies		 651 651 481 481
incurred
seeking grants
Operating
membership
schemes		 and social
lotteries
Staging fundraising
events		 299 216 216
Fudraising
agents
Operating
charity shops
Operating
a trading
company		 undertaking
Advertising,
marketing,
direct		 mail and
publicity 1 909 1 909 1 663 1663
Start up costs incurred
in		 generating new
source of future income
Database development
costs
Other trading
activities
Investment
management		 costs
Poiffolio management
costs
Cost of obtaining
investment		 advice
Investment
administration		 costs
Intellectual
property
licencing		 costs
Rent collection,
property		 repairs and
maintenance
charges
Total expenditure
on raising		 funds 2,859 2,859 2,360 2,360
Expenditure
on charitable		 activities:
368 679 368,679 312081 312081
Total expenditure
on charitable		 activities 368 679 368679 312081 312081
Se
rate material
item		 ofex ense
Tots I
Other
Total other expenditure
TOTAL EXPENDITURE 371,538 371,538 314,441 314,441

This This ear Last ear
Activity or programme Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 year Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 Total last
year
Activ 1
Activ 2
Other
Total

11.2Average head count 11.2Average head count In the year This year
Number		 Last year
Number
The parts ofthe charity in which the Funcr;, u. i
employees work Chantxcie. a u, nes 13
Cove I n 3 IIr .'
'din
Total 13

Total amount of payment
The nature ofthe payment (cash, asset
etc.)
The extent of redundancy funding at the balance sheet date
Please state the accounting policy for any redundancy or
termination payments
e pe riod.
This year Last year
This year Last year

Note 14 Tangible fixed Tangible fixed assets
Please complete this note ifthe charity has any tangible fired assets
14.1 Cost or valuation
Freehold land & Other land & Plant, machinery and Fixtures, fittings snd Total
buildings buildings motor vehicles equipment
At the beginning of 63,453 63,453
the year
Additions 6,110 6,110
Revaluabons
Disposals
Transfers
At end ofthe year 69,563 69,563
14.2 Depreciation and impairments
Basis SLor RB (Straight SLor RB SL or RB RB SLor RB
Line or Reducing
Balance)
Rate 25%
At beginning of the 32,808 32,808
year
Disposals
Depreciation 7,368 7,368
Impairment
Transfers
At end of the year 40,176 40,176
14.3Net book value
Net book value at the 30,645
beginning of the year
Net book value at the 29,387 29,387
end of the year

Trade debtors
Prepayments and accrued income
Other debtors
This year Last year
6,115.0 9,697.8
Total 6,115.0 9,697.8
Trade debtors
Prepayments and accrued income
Other debtors
ed
in		 debtor s abov e)
This year Last year
6
Total

20.1 Analysis ofcredito rs
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
E E E E
Accruals for grants payable
Bank loans and overdrafts
Trade creditors 23,480 21,034
Payments
received on		 account for contracts
or performance-related grants
Accruals and deferred income 1,834 1,430
Taxation and social security 580 936
Other creditors 12,498 12,498
Total 38,392 35,898

Please complet e this note ifthe ch arity has deferred
This year Last year
Please explain the reasons why income is
deferred.
Movement in deferredincome
account		 This year Last year
E E
Balance at the start ofthe reporting period
Amounts
added		 in current period
Amounts
released to income from		 previous periods
Balance at the end ofthe reporting period
Note 24
Cash at bank and		 in hand
This year Last year
f.
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand 41,166 66,119
Other
Total 41,166 ,119

No trustee expenses have been Incurred (True or False) TRUE
Type ofexpenses reimbursed This year Lastyear
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL

True' in the box prov
his year		 True' in the box prov
his year		 ided. ided. ided. ided.
here have been no related
party transactions
In the reporting		 period (True or False) FALSE
Amounts
Name ofthe
or related		 trustee
party		 Relationship
to charity		 Description
of
transaction(s)		 the Amount Balance at
period end		 Provision for bad
at period end		 debts written
off
during
reportlng
d
Alan Knight The Trustees of
(Partner of International Animal
Founder/Trust Rescue have
ee) is the continued
to
chief provide funding for
Executive ot the work of
International Catastrophes In line
Animal with their own
Rescue Charity Ob)ectlves
International Animal
Rescue E164,000
here have been no have been no related party transactions
In the reporting		 related party transactions
In the reporting		 period (True or False) period (True or False) FALSE FALSE
Amounts
Name
or		 ofthe
related		 trustee
party		 Relationship
to charity		 Description
ofthe
transaction(s)		 Amount Balance at
period end		 Provision for bad
at period end		 debts written
off
during
report(ng
period
~ ~
Report to the trustees/
members of		 Chants
Name
Catastrophes
Cat Rescue
On accounts for the year December 31,2021 Charity
no
1017304
ended (ifany)
Set out on pages 1 - 24
(remember to include the page nun. bere of addrttonal sheets)
I report to the trustees
on my examination		 ofthe accounts ofthe above
charity ("the Trust" ) for the year ended 31/12/2021.
Responsibilities and As the charity's trustees, you are responsible
for the preparation		 ofthe
basis of report accounts
in accordance		 with the requirements
ofthe Charities Act		 2011
("the Act').
I report
in respect of my		 examination
of		 the Trust's accounts carried out
under section 145ofthe 2011 Act and
in		 carrying
out my examination,		 I
have followed
all the applicable
Directions
given
by the Charity Commission
under section 145(5)(b) ofthe Act.
independent The charity's gross income exceeded f250,000 and
I am qualified		 to
examiner's statement undertake
the examination
by being a qualified
member
of CIMA.