REGISTERED CHARrrY NUMBER: 1028641 REPORT OF THE TrUSTEES AND UNAUDITED FINANCIAL STATEMEK FOR THE YEAR ENDED 31 MARCH 2025 FOR CATS PAWS SANCTUARY Rushtons Chartered Accountants Avroe House Avroe Cr8scent Blackpool Busin88$ Park Blackpool Lancashire FY4 2DP
CATS PAWS SANCTUARY CONTENTS OF THE FINANCIAL STATEMENTS FQR THE YEAR ENDED 31 hlARCH 2025 ChalrprsOn Report Report of the Trust•o8 2 to 3 Independent Examinerf8 Report Statement of Flnanclal Activilie8 Balance Sheet Noteg to th• FiTranclal Statém•ntg 7 to 11 Detailed Statemgnt of Financlal Acllvllle• 12 to 13
CATS PAWS SANCTUARY CHAIRPERSONE REPORT FOR THE YEAR ENDED 31 MARCH 2025 The past 12 months have pasE8d very quKkly and relativety undramatically. We are obvlously at thè mercy of govemment21 changes and these have Impacted on us just the same 8s every other business or charity. culminating in increased costs of all Insuranc9. vet bills elc. The erection of our solar panels and the fA Hotsl, have hèlped off88t some of these c05ts but W8 now find ours8lv8S lookiTrJ for anoth8r m8ans of Income. r staff. volunteer5 and wond8rful 8UPPOrter6 have continued to Vrk hard helplng wh8r8vor they are needed and coming up vAth new ideas and genarous donations vla the Amazon wishlist. All thè spÉd81 publ1¢ days we org8nls8d over the year Vre agaln very successfvl and that18 dovm lo our hard VKJrklng staff and volunteers. Thank you so rnuch. We are also very grateful to our shop staff, all ofwho are vonteers. They wortt hard and we arB grateful. Thank you from the Truste85 10 all the above for keeping us 8)108t. To the Gharlty Manager and the Sanctuary Manager a gwt debl of thanks. Hillary Slephens Trusiee Page 1
CATS PAWS SANCTUARY REPORT OF THE TRUSTEES FOR ThE YEAR ENDED 31 MARCH 2025 The tru6tees present their report wlth the financlal statements of the charity for the year ended 31 March 2025. Th8 truste8s have adopted the provlslon$ of Accountlng and Reportlng by Charilies: Slatement of Recomm8nded Pracllce applicable to charities praparfng their accounts in accovtjance Ythh the Flnanclal Reporting Standard applicable in the UK and Republlc of Iraland {FRS 102} (effective 1 January 2019}. OBJECTIVES AND ACTIVITIES Objectives and alm$ The Charivs obi8cts are to ScUe abandoned. injured atbd homoless cats and kittens (chlefly in Ihe Coast area). providing veterinary care. food and 8GGommodation as neSsary, but with the ultimate aim of rfrhoming heathy anlmals wherever possible. Public benefft The chariiy serves the local communty by providing care and accommodation to cats, as stated in the objects and objectives. ACHIEVEMEIUS AND PERFORMANCE Charltable activities The previous year has pa8sed rapydly and reasonably qui8tly. Tho gwemmental changes have impacted us financialty and will continu8 to bo felt throughout this naxt 12 monthB. Our Cat Hotel booklngs are looktng good so far this year and along wllh Installation of solar panels. should help to ease the fin8nclal burden a little. Our annual subscrlpffions are dovm again this year and our Christmas Raffle w88 Wful btrt g8neral donatlon8 have been uplifting along wlth wonderfrjl donations via the Amazon wlshllst. At thls moment we have nothlng specific planned for the next year. but are tying to come up wllh id8as for a new income stream. FINANCIAL REVIEW Re8errfe8 pollcy The net incoming rasources for the year Sutted In an e$S of income over expendlture of £316.375 {2024: expenthture over Incom8 £37,370) which, after adding to roserves brought forward. gives total resources of £1,007.340. The executive )Mrn[It8e are mlndlul of the need to retain adequata r8serrfes to meet any temporary shorlfall bebyeen Income and expendliure, whlch would otheThMs8 aff8Ct the support services ufKl8rt8ken by the ch8rfty. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing d¢)cument The organisalion is a chadtabl8 a8sociation founded on 25 Octobar1g93 and registerad as chaty number 1028641. The association is constiluted under temis which established the objects and powers of Ihe company and is governed under conslilution. Under that constitution three OffirS and up to twelve members of the company are elected annualEy to the Executive Commitiee. In addition. three fvrther persons may be COpted by the ExeartiV8 Committee until the next Annual General Meeling. Members of the Executive Committee are Trustees of the Charity. REFERENCE AND ADMINISTRATIVE DEfAILS Reglstered Charlty numbor 1028641 Principal address Pensilva sc01 Road M8rton Blackpool TruBtee Mrs C Bame¥ Mrs G Smilh Mrs P Stafford Mrs H Stephens Mrs V S Woodward Mrs Z Zubrzycki Trustse {appolntad 2.5.24) D Dlckerson (appointed 2.5.25) Mrs C Stafford (appolntsd 2.5.25) Page 2
CATS PAWS SANCTUARY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independont Examlnor Rushtons Chartered Accountanis Avroe H(Se Avroe Cre8e8nt Blackpool Buslne88 Park Blackpool Lancashir8 FY4 2DP Approved by order of the board of trustees on ........... . - and slgned on its behalf ty: Page 3
INDEPENDEiif EXAMINER'S REPORT TO THE TRUSTEES OF CATS PAWS SANCTUARY Ind•ndent examlnerfs report to the tru9tees of Cats Paws Sanctuary I report to the charity trustees on my examlnallon of Ihe accounts of Cats pav SanGluary (the Trus1) for the year ended 31 March 2025. Rospon8ibiliti95 and basis of rgport As th8 charity trustees of the Trust you are responsible for the preparatson of tho accounts in accord8rKe with the requirements of the Charitie5 Act 2011 {Ihe Act I rBporl in r8spect of my examination of the Trust's accounts rrfed out under Sectlon 145 of the Act and In carrylng out my examinalion I have followed all applicable Directions given by the Chadty Commission under Section 145(5Xb) of the Indopendont examlner'8 8taternenl I have completed my examinatlon. I confim) that no materfal matters have come to my attentlon In wnngction wth the exam1rlI givlng m8 cause to believe that In any material respect: accountlng records w8r8 not képt in SpeCt of the Trnt as requlred by Sectlon 130 of the A. or Ihe accounts do not accord vAth Ih08e records; or the accounts do not comply wth tho applirab18 Tequir8ments concemlng the fomi and content of accounts set out In the Charities (Accourrt8 and Reports> Regulationg 2008 other than any r8qulr8ment that the accounts give a true and falr view which Is not a matter consldered as part of an Independent exarnlnatlon. I have no cCem3 and have come across rK> Other matters In connectlon wilh the examInaDn to vthich attentlon Strnuld be drawn in thi8 report in order to enable a proper understanding of the a(wunts to be reached. C N Calvert Rushtons Chartered Accountants Avroe House Avroe Crescent Blackpool Buslness Pa Blathpool Lancashlrè FY4 20P Page 4
CATS PAWS SANCTUARY STATEMEMf OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Total funds 2024 Totsl funds Unrestricted fu Re8triGted fund Notss INCOME AND ENDOVIMENTS FROM Donalions and legacies 99.803 127.717 Oiher trarfing activrb85 Invostment Incom6 50.999 27.710 54,259 13,370 27,710 Total 178.512 178.512 195,346 EXPENDITURE ON Raising fijnds 6.253 6,253 9.910 Charltable actlvltles Raising donations and legacies 50,950 50.950 222,806 Total 57203 57,203 232,716 Net galns on invesknents 195,066 195.066 NEf INGOMEI(EXPENDITUREI Transfers bolween funds 316,375 13,860 316,375 (37.370) 11 {13.8601 Ilet movement In funds {13.860} 316,375 (37.370) RECONCILIATION OF FUNDS Total funds brought fornard 674,590 16.375 690,965 728.335 TOTAL FUNDS CARRIED FORWARD 1.004025 2,515 1.007,340 690,965 The notss fonn part of th889 financlal statements Page 5
CATS PAWS SANCTUARY BALANCE SHEET 31 MARGH 2025 2025 Total funds 2024 Total funds Unrestricted fund Restrrcted fund Notes FIXED ASSETS Tangible assets Investment propety 396,637 485,Crf)O 396,637 485,000 545.500 881,637 881,637 545.500 CURREKf A8SETS Debtors Cash at bank and In hand 2,772 7.226 135.153 5,161 154,340 135,153 139.607 2.772 142,379 159.501 CREDITORS Amounts falling dua wlthin on8 year {16.419) (257) (16.676) (14.036) NEf CURRENT ASSETS 123.188 2.515 125.703 145.465 TOTAL ASSEfs LESS CURRENT LIABILMES 1,004,825 2,515 1.007,340 690.965 NET ASSErs 1,004,825 2,515 1.007,340 690.965 FUNDS Unrestricted funds Reslrfcted fvnd8 11 1.004,825 2,515 674,590 16.375 TOTAL FUNDS 1.007.340 690,965 The financial sl ements were approved by the Board of Trustees and authorfsed for issue and were signed on Its behalf by.. on H Steph ste8 The notes fonn part of these financial st8tsments Page 8
CATS PAWS SANCTUARY NOTES TO THE FINANCIAL sTATEmEr3 FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basls of preparing the flnanclal 8tstsmènt• The finandal statements of the charity, which Is a pubfic benefft entlty under FRS 102, hav8 been prepared in accordance wlth the Ch8rf118s SORP (FRS 102) 'Accounting and Reportlng by Charflles.. Statement of RMm8nded PractlC8 applicable to charltles preparing their accounts In accordance with the Flnanclal Reporting Standard applicable In the UK and Republlc of Ireland (FRS 102) {8ffectlv8 1 January 2019),. Finardal Reporting Standard 102 Th8 Flnancial Reporting Standard 8pplicable In the UK and Republic of Ireland, and the Charftle8 Act 2011. The ffinancial statements have been prepared under the historical cost conventlon. as modifted by the revaluatlon of certaln assets. The accounts ar8 presented In Sterflng (£) and all figures are rounded to the nearast pound. In¢orne All Income 1$ reGognlsed In the Statement of Finandal Actlvttles (v8 the charity hgs enllvement to the funds. il is probable that thè Income wlll b8 r8c8lv8d and Ihe amount Can be measured rellably. Expendfture Llabllltles aTr recognised as expendlture as socrf) as there 18 8 legal or conslnjdve obllg8tion committlng the chaiity to that exp8ndlture. It Is probable that a transfèr of 8conomlc benefits wll be réquirèd in settlement and the amount of th8 obllgallon can be measured rellably. Expendrture Is accounted for on an accruals basts and has been classlfted under headlrvJ8 that aggregate all cost related to the category. Whare costs cannot be directly attrfbutsd to particular headings they have been allocated to arAiwties Dn a basls consi8tent with lh8 use of resourc8s. Tanglble flxed assets Depreciation is provided at the folkng annual rates in order to V4TIt8 off 8ach a889t over its 8Stlmat8d u88fv1 Freehold propaty Improvements to property Plant and ma¢hinery Flxiures and fittEngs Motor vehicles Compuler equlpment 2% on c08t 2% on Gost 25% on cost 25Q/o on cost 25% on cost 25°h on cost Invo8trn•nt property Invèstmènt prOty18 shown al mosl recent valuailon. Any aggregate surplus or dgficit arlslng from changes In fair value18 recogni88d in the Statement of Financial Acliviti85. Taxallon The charity is exempt from tax on ils charltable actlvltles. Fund accountlng Unfestslcted funds can be used in accordance wlth the charitable objectlv8s at the dlscretion of the INstees. R8Strlcted funds can only be uged for parttcular re8tr1cted purposes within thé obj8Cts of the charfty. Restrkuons ari8e vthen Specified by the donor orvth8n fuThJs are raSs&l for parucular re8trtcted purpose8. Further explanation of the nature and purpose of each fund Is Induded In the notes to the financial st8tem8nt8. Pension Costs and other post-rotlremont bonofils The charity 0rateS a defined contrfbullon pension scheme. Contribution8 pay8bla to th8 charfvs pgnslon scheme are charged to the Ststement of Financial Actlvltl8s In Ihe parlod to whlch they relate, Page 7 contlnued...
CATS PAWS SANCTUARY NOTES TO THE HNANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 OTHER TRADING ACTIVITIES 2025 2024 Fundralsiry ovents Shop Income Boardlng IncA)me 7.503 23,392 20.104 12,884 25,664 15.711 50,999 54.259 INVESTMENT INCOME 2025 2024 Rents received Deposii Account Interest 21258 6,452 12.763 607 27,710 13.370 TRUSTEES, REMUNERATION AND BENEFrr8 Durfng th8 yaar. one trustee rècèived remuneration of £31.761 (2024: £31.662) fcr grnploym8nt 8eDIi provkled to the charity. No trustees were relmburs8d expenses durfng the year <2024: £nil}. Tru8leo1' oxpenses Thera were no trustees, eonSeS pald for the year ended 31 March 2025 nor for th8 year ended 31 Mar¢h 2024. COMPARATIVE3 FOR THE STATEMEpif OF FINANCIAL ACTMTIES Unrestrictéd fund Restrf¢ted fund Total fvnds INCOME AND ENDOWMENTS FROM Donations and legacies 111,342 16.375 127.717 Other trading activities Inveslrnant income 54.259 13,370 54.259 13.370 Total 178,971 16.375 195.346 EXPENDITURE ON Ralslng fvnds 9,910 9,910 Charltablo actlvfti Raising donations and legacies 222.806 Totsl 232,716 232.716 NEf IN¢OMEIIEXPENDITURE) (53,745) 16,375 (37,370) RECONCIUATION OF FUNI)S Totsl ftjnds brought forward 728,335 728,335 TOTAL FUNDS CARRIED FORWARD 674,590 16.375 Page 8 contlnued.,.
CATS PAWS SANCTUARY NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 TANGIBLE FIXED ASSETS Improveménts Freehold propety Plant and machlnery property COST At 1 Aprfl 2024 Additions Reclassiflcation 449.934 350.167 13.860 373 (289,934) At 31 March 2025 160,000 364,027 373 DEPRECIATION At 1 April 2024 Charge for year Re¢lassifi¢ationltransfer 173.358 3,200 (138,050) 81243 7.639 373 At 31 March 2025 38.5D8 88.882 373 KET BOOK VALUE At 31 March 2025 121.492 275.145 At 31 March 2024 276.576 268,924 Fixiur89 and ffttings MtAor vehlcles Comwter equlpment Totsls COST Al 1 April 2024 Ad(filKJns Reclasslficatlon 15.844 20.620 2,543 839.481 13.860 (289.934) At 31 March 2025 15.844 20,620 2.543 563.407 DEPRECIATION Al 1 Aprfl 2024 Charge for year R8classlficatlothnsfvr 15,844 20.620 2.543 293.981 10.839 (138,050) Al 31 Marth 2025 15,844 20.620 2,543 166.770 NET BOOK VALUE Al 31 March 2025 396,637 AÉ 31 M8reh 2024 545,5C(I INVESTMENT PROPERTY FAIR VALUE Revaluallon Recla&8ification 195.066 289834 Al 31 Marth 2025 485.000 NET BOOK VALUE At 31 M8rch 2025 485,000 Al 31 March 2024 Page 9 continuéd..
CATS PAWS SANCTUARY NOTES TO THE FINANCIAL STATEMENT8 - contlnued FOR THE YEAR ENDED 31 MARCH 2025 INVESTMEiif PROPERTY- contlnued Falr value at 31 Marth 2025 is represented ty. Valuation in 2025 Cost 195,066 289,934 485,000 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 VAT Prepayments and accrued Incom8 2.772 4,454 3,221 7,226 5,161 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Bank loans and oveftfjrafts {seè not8 101 Taxation and soci818ecurity Other creditors 257 5,629 10,790 3.907 10.129 16.678 14.036 10. LOANS An anaWis of the maiurfty of loans Is given below: 2025 2024 Amounts falling due wthin one year on demand: Bank overdrafts 257 11. MOVEMEiif IN FUNDS Nel movement In funds Trnnsfers belen funds At 1.424 31.3.25 Vnrestrlcted fund$ General furKI 674,590 316,375 13,860 1.004.825 Roslriclad funds Vera wclstenft Trust 16.375 [13.8601 2.515 TOTAL FUNDS ,965 316.375 1.007.340 Net mov*nant In funds, included n th8 atjove are as follov4E: Incomlng resoue3 R880urces expended Gains and losses Movement In fvnds Unrestrlctsd funds General fimd 178.512 (57,203) 195,066 316.375 TOTAL FUNDS 178.512 (57,203) 195.066 316.375 Page 10 conllnued.,.
CATS PAWS SANCTUARY NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 11. MOVEMENT IN FUNDS- contlnu•d Comparativ88 lor movemerrt In fund8 Nèt movement in funds At 31.324 At 1.4.23 Unrestrfcted lunds General fund 728,335 (53.745) 674,590 R•strlcted funds Véra Wolstencroft Tnjst 16,375 16.375 TOTAL FUNDS 72&335 {37.370) 690.965 Comparative net movement in fvnds, included in the above are as follows: Incomlng rasourceg Rvsources expended Movement in funds Unrtricted funds General fund 178,971 (232.716) (53.745) R6strfct•d funds V8p Wolstencroft TNSI 16,375 16.375 TOTAL FUNDS 195,346 (232.716) (37.370) 1Z RELATED PARTY DISCLOSURES There were rK) related paty transacllons for th8 year ended 31 March 2025. Page 11
CATS PAWS SANCTUARY DEfAILED STATEMENT OF FINANCIAL AcnvmES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donatlons and lagacies Donatlons Gift ald Legacies Govemment Gr8nts 44.920 4.454 45,429 5,000 76,568 3.221 42,930 5,000 99,803 127.717 OU7or tradlng actlvltlo8 Fundraising events Shop income Boarding Incoffl8 7.503 23.3g2 20,104 12,884 25.664 15.711 9),999 54.259 Investment Income Rents r8ceiv8d Deposll Account Interest 21.258 6.452 12.763 607 27,710 13.370 Total Ineomlng rnsource• 178,512 195.346 EXPENDMJRE Ralslng donatlon8 and legaclo8 Advertising Fund Raising Expenses 326 1.297 422 1,093 1.623 1,515 Charitablo activitles Wages Panslons Rates and water Insurance LvJht and heal Telgphone Postag8 and slationery Repair5 & Renewals Sundries MotDr Expenses FehOld property Improvements to property Compuier equipment Food,Litter & Vets Fee8 126,557 2,544 2,462 6,443 9,103 2.568 1.553 8.820 318 2.013 (134.850) 7.639 127,724 2.446 3.929 6.192 22,303 2.078 2,201 12,960 764 1,912 8.999 7.003 115 24.180 15.780 50.950 222.806 Support eosts Management Bard( Charyes 899 3,099 Govemanc• ¢o$ts Professlonal Fees Carried forward 376 376 1.950 1.950 This page does not fomi part of the Statutory financial statements Page 12
CAT8 PAWS SANCTUARY DETAILED STATEMENT OF FINANCIAL AGTIVITIES FOR THE YEAR ENOED 31 MARCH 2025 2025 2024 Governa9 Brought fOard Accountancy and legal fe8S 376 3,355 1.950 3.346 3,731 5,296 Totsl r8source3 expended 57.203 232,716 Net Incomo1(oxpendlturo) 121.309 (37,370) This page doe8 nct form part of Ihe statutory fin8ncial statements Page 13