REGISTERED CHARITY NUMBER: 1028641
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
CATS PAWS SANCTUARY
Rushtons
Chartered Accountants
Avroe House
Avroe Crescent
Blackpool Buslness Park
Blackpool
Lan¢ashire
FY4 2DP

CATS PAWS SANCTUARY
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Page
Report of thé Trustees
Independent Examlnerfs Report
Statement of Financial A¢tlvitles
Balance Sheet
Notes to the Financial Statements
6 to 11
Detsiled Statement of Flnanclal Artlvltles
12 to 13

CATS PAWS SANCTUARY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present thelr report with the financial statements of the charity for the year ended
31 March 2024. The trustees have adopted Ihe provisions of Accounting and Reporting by
Charilies: Statement of Recommended Practice applicable to charitles preparfng Iheir accounts in
accordance with the Financlal R8POrting Stsndard appllcable in the UK and Republlc of Ireland
(FRS 102) (effectlve 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectlvgs and aims
The Charitys objecls are to rescue abandoned, Injured and homeless cats and kittens (chiefly in
the Fylde Coast area), providing veterlnary care, food and accomm¢xlation as necessary. but with
the ultimate aim of ￿-hOmIng healthy animals wherever possible.
Public benefit
The Charlty serves the local community by provlding care and accommodation to cats, as stated In
the objects and objectives.
ACHIEVEMENT AND PERFORMANCE
Charftabl? activitles
The past year has been a difficult one once again.
The cost of living has hit us hard and the necessilies of cat food. vets bills and gas and eleclric
the prices of which all went through the roof, has drained our bank account somewhat.
On the upside, we did very well with our Cat Hotel which was fully booked for many weeks during
2023 and we have lots of booking for this year also.
That along with a few bequests have helped the situation and whilst our annual subscriptions are
way down thi5 year, donalions have gone up substsntially.
Solar panels are due to be installed within the next two weeks and will therefore help wilh our utility
bills.
FINANCIAL REVIEW
Reserves pollcy
The net incoming resources for th8 year resulted In an excess of expenditure over income of
£37,370 (2023: £67,655) which, after deducting from reserves brought forward, gives total
reSoUr￿S of £690,965.
The executive committee are mindful of the need to retain adequate reserves to meet any
temporary shortfall belween income and expenditure, which would otherwise affect the support
services undertaken by the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The organlsatlon is a charitable association founded on 25 Oclober 1993 and registered as charity
number 1028841.
The association is constituted under temis which established the objects and powers of the
company and is govemed under constilulion. Under that constitution three officers and up to
twefve members of the company are elected annually to the Executive Commlttee. In additlon.
three further persons may be co-opted by the Executive Committee until the next Annual General
Meeting. Members of the Executive Commlttee are Trustees of the Charity.
Page 1

CATS PAWS SANCTUARY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charfty number
1028641
Prfnclpal address
Pensilva
School Road
Marton
Blackpool
Trustses
Mrs C Barnes
Mrs G Smith
Mrs T M Caddoo
Mrs P Stafford
Mrs H Stephens
Mrs V S Woodward
Independont Examlner
Rushtons
Chartered Accountants
Avroe House
Awoe Crescent
Blackpool Business Park
Blackpool
Lancashire
FY4 2DP
Approved by order of the board of trustees on
behalf by:
and signed on its
MrsH
tephens - Trustee
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CATS PAWS SANCTUARY
Independent examlnerfs report to the trustees of Cats Paws Sanctuary
I report to the charity trustees on my examination of the accounts of Cats Paws Sanctuary (the
Trust) for the year ended 31 March 2024.
Responslbllltlas and basis of report
As the charity trustees of the Trust you are responsible for Ihe preparation of the accounts in
accordance with the reqU1￿MentS of the Charities Act 2011 ('the Acf).
I report in respect of my examination of the Trust's accounts carried oul under Section 145 of the
Act and in carrying Out rny examlnatlon I have followed all applicable Dlrectlons glven by the
Charlty Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confinn that no material matters have come to my attentlon in
connection with the examination giving me cause to believe that in any material respect:
accounting records were nol kept in respect of the Trust as required by Section 130 of the
Act: or
the account5 do not accord with those ￿cords. or
the accounts do not comply wilh Ihe applicable requi￿rnents concerning Ihe fonn and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination.
I have no concerns and hav8 come across no other matters in connectlon with the examination to
whlch attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
C N Calvert
Rushtons
Chartered Accountants
Avr08 House
Avroe Crescent
Blackpool Business Park
Blackpool
Lancashire
FY4 2DP
Date: ..
agl.,li
Page 3

CATS PAWS SANCTUARY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restrfcted
fund
fund
Nole5
INCOME AND ENDOWMENTS FROM
Donations and legacies
127,054
16,375
143,429
97,834
Other tradlng activities
Investment income
38,548
13,370
38,548
13.370
38,698
16,751
Total
178,972
16,375
195,347
153,283
EXPENDITURE ON
Raising funds
9,911
9,911
15,902
Charitablo actlvttles
Raising donations and legacies
222,806
222,806
205,036
Total
232,717
232,717
220,938
NET INCOMEI{EXPENDITURE)
(53,745)
16,375
(37,370) (67,655)
RECONCILIATION OF FUNDS
Total funds brought forward
728.335
728,335
795.990
TOTAL FUNDS CARRIED FORWARD
674.590
16,375
690.965
728,335
The notes form part of these flnancial statements
Page 4

CATS PAWS SANCTUARY
BALANCE SHEET
31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestrlcted Restricted
fund
fund
Notes
FIXED ASSETS
Tangible assets
545.500
545,500
561.618
CURRENT ASSETS
Debtors
Cash at bank and in hand
5,161
137.965
5,161
154,340
2.400
172.191
16,375
143,126
16,375
159,501
174,591
CREDITORS
Amounts falling due within one year
(14.036)
(14.036)
{7.872)
NET CURRENT ASSETS
129.090
16,375
145.465
166.719
TOTAL ASSETS LESS CURRENT
LIABILITIES
674,590
16,375
690.965
728.335
NET ASSETS
674,590
16,375
690,965
728,335
FUNDS
Unrestricted funds
Restricted funds
674,590
16,375
728,335
TOTAL FUNDS
690,965
728.335
The financlal statements were approved by the Board of Trustees and authorised for issue on
23. ,..Q.l...&4............... and were slgned on its behalf by:
Hste
ens - Trustee
The notes fomi part of these financial statements
Page 5

CATS PAWS SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POUCIES
Basis of preparlng the finandal ststements
The finandal statements of the charity. which is a public benefit entity under FRS 102. have
been prepared in accordance with the Charities SORP (FRS 102) 'Accounling and Reporting
by Charities: Statement of Recommended Practice applicable to tharitles preparing Ihelr
accounts in accordance wlth the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporling Stsndard 102
'The Financial Reporting Stsndard applicable in the UK and Republic of IrelarKI' and the
Charilies Act 2011. The finandal ststements have been prepa￿d under the historical cosl
convention.
The accounts are presented in Sterling (£) and all figures are rounded to Ihe nearest pound.
Income
All Income Is recognised In the Ststement of Financial Aclivities once the charity has
entitlement to the funds. it is probable thal the Income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as the￿ is a legal or conslwclive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expendlture Is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consislenl with the use
of resources.
Tangiblo fixed assets
Depreciation is provided at the following annual rales in order to write off each asset over its
estimated useful Ilfe.
Freehold property
Improvements to property
Plant and machinery
Fixtures and fittings
Motor vehicles
Computer equipment
20/0 on cost
20/0 on cost
250h on cost
250A on cost
25% on cost
25% on cost
Taxatlon
The charity is exempl from tax on its charitable actmties.
Fund accountlng
Unrestricted funds can be used in accordance wilh the charltable objectlves at the discretion
of the trustees.
Restrfcted funds can only be used for particular restrfcted purposes wlthin the objects of the
Charity. Restrictions arise when specified by Ihe donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial stslements.
Page 6
ontinued...

CATS PAWS SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES - ¢ontlnuad
Penslon costs and other post.retlrnment benefits
The charity operates a deflned contr¢buts"on pension scheme. Contributions payable to the
charity's pension scheme are charged to the Ststement of Financlal Activities in the period
to which they relate.
OTHER TRADING ACTIVITIES
2024
2023
Fundraising events
Shop income
12.884
25,664
8,850
29.848
38,548
38,698
INVESTMENT INCOME
2024
2023
Rents received
Deposit Account Interest
12,763
607
16,497
254
13,370
16,751
TRUSTEES. REMUNERATION AND BENEFITS
During the year, one trustee received remuneration of £31.662 (2023.. £29,400) for
employment services provided to the charity.
No trust8es were relmbursed expenses during Ihe year (2023: £nil).
Trustses. expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for Ihe year
ended 31 March 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestrfcted Restricted
fund
fund
Total
fvnds
INCOME AND ENDOWMENTS FROM
Donations and legacies
97.834
97,834
Other trading activities
Investment Income
38,698
16.751
38,698
16,751
Total
153.283
153,283
EXPENDITURE ON
Raising funds
15,902
15,902
Page 7
continued...

CATS PAWS SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES . continued
Unrestricted Restricted
fund
fund
Total
funds
Charitable actlvitlos
Raising donatlons and legacies
205,036
205.036
Tolal
220,938
220.938
NET INCOMEI{EXPENDrruRE)
(67,655)
(67.655)
RECONCIUATION OF FUNDS
Total funds brought forward
795,990
79s,9g0
TOTAL FUNDS CARRIED
FORWARD
728,335
728,335
TANGIBLE FIXED ASSETS
Improvements
to
propety
Freehold
property
Plant and
achinery
COST
At 1 April 2023 and 31 March 2024
449,934
350,167
373
DEPRECIATION
At 1 April 2023
Charge for year
164,360
8,998
74,240
7,003
373
Al 31 Marth 2024
173.358
81.243
373
NEf BOOK VALUE
Al 31 March 2024
276,576
268,924
At 31 March 2023
285.574
275,927
Page 8
continued...

CATS PAWS SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
TANGIBLE FIXED ASSETS . conlinued
Fixtures
and
rrtlings
Motor
vehicles
Computer
equipment
Totals
COST
At 1 April 2023 and 31 March 2024
15.844
20,620
2,543
839,481
DEPRECIATION
At 1 April 2023
Charge for year
15,844
20,620
2,428
115
277,865
16,116
At 31 March 2D24
15.844
20,620
2,543
293,981
NET BOOK VALUE
At 31 March 2024
545,500
At 31 Marth 2023
115
561,616
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
VAT
Prepaymenls and accrued Income
1,940
3,221
2.400
5,161
2,400
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Taxation and social security
Other creditors
3,907
10,129
5,245
2.627
14,036
7,872
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrlcted funds
General fund
728,335
(53,745)
674.590
Restrlctod funds
Vera Wolstencroft Trust
16,375
18.375
TOTAL FUNDS
728,335
(37,370>
690.965
Page 9
continued,..

CATS PAWS SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS - contlnuod
FOR THE YEAR ENDED 31 MARCH 2024
MOVEMENT IN FUNDS. continued
Net movement In funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestrfcted funds
General fund
178,972
{232,717) {53,745)
Restricted funds
Vera Wolstencroft Trust
16,375
16.375
TOTAL FUNDS
195,347
{232,717) (37,370)
Comparatlvos for movernent in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unreslricted funds
General fund
795,990
(67,655)
728,335
TOTAL FUNDS
795,990
(67,655)
728,335
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestrfcted funds
General fund
153,283
(220,938) (67,655)
TOTAL FUNDS
153,283
(220,938) <67,655)
Page 10
continued...

CATS PAWS SANCTUARY
NOTES TO THE FINANCIAL STATEMENTS - conllnued
FOR THE YEAR ENDED 31 MARCH 2024
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the y8ar ended 31 March 2024.
Page11

CATS PAWS SANCTUARY
DETAILED STATEMENT OF FINANCIAL ACTivrriES
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and legacles
Donations
Gift aid
Legacies
Government Grants
92,278
3,221
42.930
5,000
67,917
3,440
21,477
5,000
143,429
97,834
Other tradlng actlvitles
Fundraising events
Shop Income
12,884
25,664
8.850
29,848
38,548
38,698
Investment income
Rents received
Deposit Account Interest
12,763
607
16,497
254
13,370
16,751
Total Incomlng resources
195.347
153,283
EXPENDITURE
Ralslng donations and legacies
Advertising
Fund Raising Expenses
422
1,094
518
2,344
1,516
2,862
Charitable activiti85
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Repairs & Renewals
Sundries
Motor Expenses
Carried forward
127,724
2,446
3,929
6,192
22,303
2,078
2,201
12,960
764
1.912
182,509
123,014
2,230
2,803
5.597
13,464
1.829
2.745
5.694
869
710
158,955
This page does not fomi parl of the ststutory financial statements
Page 12

CATS PAWS SANCTUARY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Charltable actlvltles
Brought forward
Freehold property
Improvements to property
Computer equlpment
Food,Litter & Vels Fees
182,509
8,ggg
7,003
115
24,180
158,955
8,999
6.953
223
29,906
222,806
205,036
Support costs
Management
Bank Charges
3,099
2,967
Governance costs
Professional Fees
Accountancy and legal fees
1,950
3,346
6,492
3,581
5,296
10,073
Tolal resources expended
232,717
220,938
Net expenditure
(37,370) (67,655)
This page does not fomi part of the statutory financial statements
Page 13