Charity no: 1058892 ## FERAL AND ELDERLY CAT CARE AND SANCTUARY UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30TH APRIL 2025 Page 1 ## FERAL AND ELDERLY CAT CARE AND SANCTUARY ## ANNUAL REPORT ## FOR THE YEAR ENDED 30TH APRIL 2025 ## **CHARITY DETAILS** |Name:|Feral and Elderly Cat Care and Sanctuary| |---|---| |Charity No:|1058892| |Principal Address:|Jasmine Cottage| ||Cemetery Road| ||Portesham| ||Weymouth| ||Dorset| ||DT3 4HA| ## **AIMS AND OBJECTIVES** The Charity’s aims and objectives are: 1. To provide or assist in the provision of care and accommodation for feral cats and kittens which are in need of care and protection by reason of sickness, maltreatment, poor circumstances or ill usage. 2. To prevent cruelty to and suffering among feral cats and kittens. 3. To advance the public education in the care of feral cats and kittens. ## **ACHIEVEMENTS AND PERFORMANCE** During the year we targeted farm cats and kittens for neutering. ## **FINANCIAL REVIEW** Our financial results for 2025 show a deficit for the year of £10,667. Our reserves at 30th April 2025 stood at £74,560. Continued/... Page 2 ## FERAL AND ELDERLY CAT CARE AND SANCTUARY ## ANNUAL REPORT - continued ## FOR THE YEAR ENDED 30TH APRIL 2025 ## **TRUSTEES AND ORGANISATION** The organisation was formed in May 1995 and makes accounts up to 30th April annually. Charitable status was granted on 1st November 1996 by the Charity Commissioners. The Inland Revenue have accepted the organisation as a charity for tax purposes with effect from 14th June 1996. The Trustees record their gratitude to all who have so generously donated funds to the Charity during the year which has enabled the aims of the Charity to be met and has assured the future of the Charity. The trustees confirm they have had regard to the guidance issued by the Charity Commission on public benefit. The following were trustees of the charity during the year. Lynda Downton Nigel Letheren Ruth Cullingford Martin Jolliffe Signed on behalf of the Trustees on ………………………………………………………... Page 3 ## FERAL AND ELDERLY CAT CARE AND SANCTUARY ## INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEE ## OF FERAL CAT CARE AND SANCTUARY I report on the accounts of the Trust for the year ended 30th April 2025 set out on pages 4 to 8. ## **RESPECTIVE RESPONSIBILITIES OF THE TRUSTEE AND EXAMINERS** As the charity’s trustees you are responsible for the preparation of the accounts: you consider that the audit requirement of S.144(2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under S.145 of the 2011 Act, whether particular matters have come to my attention. ## **BASIS OF OPINION** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to these matters set out in the statement below. ## **INDEPENDENT EXAMINERS’ STATEMENT** In connection with my examination, no matter has come to my attention: - (a) which gives me reasonable cause to believe that in any materials respect the requirements - to keep accounting records in accordance with S130 of the Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act. Have not been met; or - (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. B.R. Kenway FCCA Martin and Company Chartered Tax Advisers and Accountants 2 Victoria Grove Bridport ………………………………. Dorset DT6 3AA Page 4 FERAL AND ELDERLY CAT CARE AND SANCTUARY ## STATEMENT OF FINANCIAL ACTIVITIES ## FOR THE YEAER ENDED 30TH APRIL 2025 ||**Notes**|**2025**||**2024**| |---|---|---|---|---| |||**£**||**£**| |||**Unrestricted**||**Unrestricted**| |||**Income**||**Income**| |**INCOME**||||| |Donations and income tax recovered||26,251||25,441| |Legacies||-||7,509| |Fund raising events||850||791| |Membership and sponsorship||888||1,282| |Sundry income||-||-| |||£27,989||£35,023| |||**Unrestricted**||**Unrestricted**| |||**Expenditure**||**Expenditure**| |**RESOURCES EXPENDED**||||| |**_Cost of Generating Funds_**||||| |Fund-raising and Publicity|4|1,193||851| |**_Charitable Expenditure_**||||| |Direct Charitable Expenditure|5|37,463||35,994| |Management and Administration|6|-||-| |||£38,656||£36,845| |Net (outgoing)/incoming resources for year||(10,667)||(1,821)| |Fund balance brought forward at 1 May 2024||85,227||87,048| |Fund balance carried forward at 30th April 2025||£74,560||£85,227| |The notes on pages 6 to 8 form part of these accounts||||| |All resources are dealt with through the General|Fund|||| |(unrestricted).||||| Page 5 FERAL AND ELDERLY CAT CARE AND SANCTUARY ## BALANCE SHEET ## AS AT 30TH APRIL 2025 |||**2025**||**2024**| |---|---|---|---|---| |||||| |**Notes**
**Fixed assets**
Tangible assets
**2**
**Current assets**
Cash at bank and in hand
**Current liabilities**
**4**
Other creditors
Accruals
**Net current assets**
**Total assets less current liabilities**
**Funds of the charity**
Brought forward at 1st May 2024
Surplus/(deficit) for the year|**£**
75,560
-
3,113
3,113
**£**
2,113
72,447
£74,560
85,227
(10,667)
£74,560
**£**
86,449
-
3,727
3,727
**£**
2,505
82,722
£85,227
87,048
(1,821)
£85,227|||| These accounts were approved by the Trustees on 2026 and signed on their behalf by ………………………………….. Trustee Date: Page 6 ## FERAL AND ELDERLY CAT CARE AND SANCTUARY ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH APRIL 2025 ## **1. Accounting policies** ## **1.1 Basis of preparation of accounts** - a) The financial statements have been prepared in accordance with the 2nd edition of the Charities SORP (FRS 102) 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); Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’. The financial statements have been prepared under the historical cost convention. In preparing the accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparatives was required. In the event no restatements were required. - b) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which can not be recovered. - c) Resources expended are allocated to the particular activity where the cost including staff salaries relates directly to that activity. - d) Unrestricted funds are other incoming resources receivable without specified purpose, budgetary conditions or contracts and are available as general funds. - e) Restricted funds are to be used for specific purposes as laid down by the guarantor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. ## **1.2 Tangible fixed assets and depreciation** Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows: Fixtures, fittings and equipment - 15% Reducing balance Motor vehicle - 25% Reducing balance ## **2. Tangible assets** ||**Motor**||| |---|---|---|---| ||**Vehicle**|**Equipment**|**Total**| ||**£**|**£**|**£**| |**Cost**|||| |At 1st May 2024|4,247|13,239|17,486| |Additions in the year|-|-|-| |Disposals|-|-|-| |At 30th April 2025|£4,247|£13,239|£17,486| |**Depreciation**|||| |At 1st May 2024|4,092|10,889|14,981| |Charge for the year|39|353|392| |At 30th April 2025|£4,131|£11,242|£15,373| |**Net book values**|||| |At 30th April 2025|£116|£1,997|£2,113| |At 30th April 2024|£155|£2,350|£2,505| Page 7 ## FERAL AND ELDERLY CAT CARE AND SANCTUARY ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH APRIL 2025 |||**2025**||**2024**| |---|---|---|---|---| |||**£**||**£**| |**3.**|**Current liabilities**|||| ||Taxes and social security costs|-||-| ||Accruals and deferred income|3,113||3,727| |||£3,113||£3,727| |||||| |**4.**|**Fund Raising and Publicity**|||| ||Wages and salaries|-||-| ||Travelling|-||-| ||Fund raising expenses|-||-| ||Photo’s, postage, printing and stationery|1,193||851| ||Stall hire and advertising|-||-| |||£1,193||£851| |**5.**|**Direct Charitable expenditure**|||| ||Neutering charges|4,714||2,662| ||Medication, Consultation and Euthanasia|5,492||4,595| ||Worming and inoculations|2,191||2,664| ||Food and litter|18,171||18,724| ||ID chips|1,435||899| ||Sanctuary rent|650||2,200| ||Heating|2,850||2,200| ||Travelling|530||703| ||Telephone|489||457| ||Equipment repairs and sundry costs|549||425| ||Depreciation on equipment|353||414| ||Depreciation on motor vehicle|39||51| |||£37,463||£35,994| |||||| Page 8 ## FERAL AND ELDERLY CAT CARE AND SANCTUARY ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH APRIL 2025 |**6.**
**Management and Administration of the Charity**
Insurance
Accountancy
Bank charges
Sundry expenses|**2025**
**£**
-
-
-
-
-
**2024**
**£**
-
-
-
-
-| |---|---| ||| ## **7. Trustee’s Remuneration** None of the trustees received any remuneration from the charity during the year. Costs incurred by Mrs L Downton relating to the charity sanctuary totalling £3,500 were reimbursed in the year.