REGISTERED CHARITY NUMBER: 1062244
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2023
for
Cat Lovers Animal Welfare Society
Two Rivers Accountancy 38 Eton Wick Road Eton Wick Windsor Berkshire SL4 6JL
Cat Lovers Animal Welfare Society
Contents of the Financial Statements for the Year Ended 31 August 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 11 |
| Detailed Statement of Financial Activities | 12 to 13 |
Cat Lovers Animal Welfare Society
Report of the Trustees
for the Year Ended 31 August 2023
The trustees present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives, achievements and aims
The objectives are the care, welfare, treatment and rehoming of stray, unwanted and elderly cats.
We have had a busy time again this year with many requests for us to take in animals. This is due to the increase in the costs of veterinary treatment and cats bought during the lockdown are no longer wanted. We have remained full all year as at the moment we have few cats that can be rehomed due to long term medical, behavioural problems or their age We have managed to rehome to supporters who have previously adopted our cats.
We are nearing the end of our pen replacement work. Al our animals will now have an enclosure to live in, rather than individual pens. These will be kept for new arrivals and those needing quiet.
We have not attended any fêtes or shows this year, so all our income has come from donations and legacies, for which we are extremely grateful.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The Society was formally established by a Deed of Trust dated 11th March 1998.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1062244
Principal address
PO Box 1646 Maidenhead Berkshire SL6 3TL
Trustees
Miss B Gubbins Mrs D Miller Mrs J Alder
Independent Examiner
Two Rivers Accountancy 38 Eton Wick Road Eton Wick Windsor Berkshire SL4 6JL
Page 1
Cat Lovers Animal Welfare Society
Report of the Trustees
for the Year Ended 31 August 2023
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................... Mrs J Alder - Trustee
Page 2
Independent Examiner's Report to the Trustees of Cat Lovers Animal Welfare Society
Independent examiner's report to the trustees of Cat Lovers Animal Welfare Society
I report to the charity trustees on my examination of the accounts of Cat Lovers Animal Welfare Society (the Trust) for the year ended 31 August 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form 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 have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Delia Allott
Two Rivers Accountancy 38 Eton Wick Road Eton Wick Windsor Berkshire SL4 6JL
Date: .............................................
Page 3
Cat Lovers Animal Welfare Society
Statement of Financial Activities for the Year Ended 31 August 2023
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds Charitable activities Cat care costs Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.8.23 Unrestricted fund £ 108,730 1,211 5,189 115,130 3,507 50,468 15,568 69,543 45,587 551,877 597,464 |
31.8.22 Total funds £ 231,052 1,408 636 |
|---|---|---|
| 233,096 | ||
| 1,202 46,299 13,566 |
||
| 61,067 | ||
| 172,029 379,848 |
||
| 551,877 |
The notes form part of these financial statements
Page 4
Cat Lovers Animal Welfare Society
Balance Sheet
31 August 2023
| Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Debtors 7 Cash at bank CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 9 Unrestricted funds TOTAL FUNDS |
31.8.23 Unrestricted fund £ 44,489 1,510 554,476 555,986 (3,011) 552,975 597,464 597,464 597,464 597,464 |
31.8.22 Total funds £ 35,819 3,620 514,912 518,532 (2,474) 516,058 551,877 551,877 551,877 551,877 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J Alder - Trustee
The notes form part of these financial statements
Page 5
Cat Lovers Animal Welfare Society
Notes to the Financial Statements for the Year Ended 31 August 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with 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' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive 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. Expenditure 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 consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Improvements to property | - 25% on reducing balance |
|---|---|
| Fixtures and fittings | - 20% on reducing balance |
| Motor vehicles | - 25% on reducing balance |
| Computer equipment | - 33% on cost |
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the 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 statements.
Donated expenses and services
During the year the trustee, Miss B Gubbins, paid for insurance on a van. The cost attributed to the charity is included in income as donated expenses and services and the corresponding entry is included in insurance costs.
Page 6
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2023
1. ACCOUNTING POLICIES - continued
Donated expenses and services
Miss Gubbins also pays for the electricity to heat the areas where the cats are looked after. The cost of this electricity is difficult to determine as the bill covers personal areas of the property, as well as those used by the charity. In 2023 a contribution of £nil (2022 - £1,000) was paid to Miss Gubbins.
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.8.23 | 31.8.22 | ||
| £ | £ | ||
| Fundraising events | 211 | 408 | |
| Calendar sales | 1,000 | 1,000 | |
| 1,211 | 1,408 | ||
| 3. | INVESTMENT INCOME | ||
| 31.8.23 | 31.8.22 | ||
| £ | £ | ||
| Deposit account interest | 5,189 | 636 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 231,052 |
| Other trading activities | 1,408 |
| Investment income | 636 |
| Total | 233,096 |
| EXPENDITURE ON | |
| Raising funds | 1,202 |
| Charitable activities | |
| Cat care costs | 46,299 |
Page 7
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2023
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6. TANGIBLE FIXED ASSETS Improvements to property £ COST At 1 September 2022 82,919 Additions 23,513 At 31 August 2023 106,432 DEPRECIATION At 1 September 2022 49,867 Charge for year 14,142 At 31 August 2023 64,009 NET BOOK VALUE At 31 August 2023 42,423 At 31 August 2022 33,052 |
Fixtures and fittings £ 2,118 - 2,118 424 338 762 1,356 1,694 |
Unrestricted fund £ 13,566 61,067 172,029 379,848 551,877 Motor Computer vehicles equipment Totals £ £ £ 8,478 1,312 94,827 - 350 23,863 8,478 1,662 118,690 7,842 875 59,008 159 554 15,193 8,001 1,429 74,201 477 233 44,489 636 437 35,819 |
|---|---|---|
Page 8
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2023
| 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments and accrued income 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 9. MOVEMENT IN FUNDS At 1.9.22 £ Unrestricted funds General fund 551,877 TOTAL FUNDS 551,877 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 115,130 TOTAL FUNDS 115,130 |
31.8.23 £ 990 520 1,510 31.8.23 £ 2,741 270 3,011 Net movement in funds £ 45,587 45,587 Resources expended £ (69,543) (69,543) |
31.8.22 £ 3,259 361 3,620 31.8.22 £ 2,204 270 2,474 At 31.8.23 £ 597,464 597,464 Movement in funds £ 45,587 45,587 |
|---|---|---|
Page 9
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2023
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.9.21 | in funds | 31.8.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 379,848 | 172,029 | 551,877 |
| TOTAL FUNDS | 379,848 | 172,029 | 551,877 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 233,096 | (61,067) | 172,029 |
| TOTAL FUNDS | 233,096 | (61,067) | 172,029 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| movement | At | ||
| At 1.9.21 | in funds | 31.8.23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 379,848 | 217,616 | 597,464 |
| TOTAL FUNDS | 379,848 | 217,616 | 597,464 |
| A current year 12 months and prior year | 12 months combined net movement in fund | ||
| included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 348,226 | (130,610) | 217,616 |
| TOTAL FUNDS | 348,226 | (130,610) | 217,616 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Page 10
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2023
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2023.
Page 11
Cat Lovers Animal Welfare Society
| Detailed Statement of Financial Activities for the Year Ended 31 August 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Donated services and facilities Insurance commission Raffle tickets Other trading activities Fundraising events Calendar sales Investment income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Advertising Other trading activities Raffle expenses Calendar purchases Charitable activities Light and heat Sundries Waste disposal Vets fees Animal food Cattery repairs Support costs |
31.8.23 £ 107,269 891 260 310 - 108,730 211 1,000 1,211 5,189 115,130 363 - 640 640 - 730 3,405 27,328 18,303 702 50,468 |
31.8.22 £ 226,576 3,259 260 27 930 |
|---|---|---|
| 231,052 408 1,000 |
||
| 1,408 636 |
||
| 233,096 339 239 624 |
||
| 863 1,000 139 2,720 28,994 12,208 - |
||
| 45,061 |
This page does not form part of the statutory financial statements
Page 12
Cat Lovers Animal Welfare Society
Detailed Statement of Financial Activities for the Year Ended 31 August 2023
| Support costs Management Postage, stationery and computer expenses Improvements to property Motor vehicles Finance Bank charges Fixtures and fittings Computer equipment Governance costs Insurance Independent examiner's fees Total resources expended Net income |
31.8.23 £ 1,365 14,141 159 15,665 103 339 554 996 1,141 270 1,411 69,543 45,587 |
31.8.22 £ 1,363 11,017 212 |
|---|---|---|
| 12,592 83 424 437 |
||
| 944 998 270 |
||
| 1,268 | ||
| 61,067 | ||
| 172,029 |
This page does not form part of the statutory financial statements
Page 13