**REGISTERED CHARITY NUMBER: 1062244**
## Report of the Trustees and
## Unaudited Financial Statements for the Year Ended 31 August 2024
## 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 2024
||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|
Cat Lovers Animal Welfare Society
## Report of the Trustees
## for the Year Ended 31 August 2024
The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. 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**
Our objectives are the care, welfare, treatment and rehoming of stray, unwanted and elderly cats.
We have had another busy year with many requests for us to take in unwanted cats. We have been full all year and due to the nature and health of the cats we have taken in, we have not been able to rehome as many as we would have liked.
We have finished replacing all the pens with large enclosures. This enables our long term residents to have space to live in and run around with each other, rather than being in individual pens. These pens will be kept for new arrivals and those needing quiet.
We have started helping with the cost of neutering, microchipping and vet bills for those in the area on low incomes.
Due to the age group of our volunteers, we do not attend fundraising events 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 2024
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 2024.
## **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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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 2024
|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**|31.8.24
Unrestricted
fund
£
144,935
1,000
12,639
158,574
1,029
91,742
19,874
112,645
45,929
597,464
643,393|31.8.23
Total
funds
£
108,730
1,211
5,189|
|---|---|---|
|||115,130|
|||3,507
50,468
15,568|
|||69,543|
|||45,587
551,877|
|||597,464|
The notes form part of these financial statements
Page 4
## Cat Lovers Animal Welfare Society
## Balance Sheet
## 31 August 2024
|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**|31.8.24
Unrestricted
fund
£
51,569
1,436
595,881
597,317
(5,493)
591,824
643,393
643,393
643,393
643,393|31.8.23
Total
funds
£
44,489
1,510
554,476
555,986
(3,011)
552,975
597,464
597,464
597,464
597,464|
|---|---|---|
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 2024
## **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 2024
## **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 2024 a contribution of £nil (2023 - £nil) was paid to Miss Gubbins.
## **2. OTHER TRADING ACTIVITIES**
|**2.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||31.8.24|31.8.23|
|||£|£|
||Fundraising events|-|211|
||Calendar sales|1,000|1,000|
|||1,000|1,211|
|**3.**|**INVESTMENT INCOME**|||
|||31.8.24|31.8.23|
|||£|£|
||Deposit account interest|12,639|5,189|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|108,730|
|Other trading activities|1,211|
|Investment income|5,189|
|**Total**|115,130|
|**EXPENDITURE ON**||
|Raising funds|3,507|
|**Charitable activities**||
|Cat care costs|50,468|
Page 7
continued...
Cat Lovers Animal Welfare Society
## Notes to the Financial Statements - continued for the Year Ended 31 August 2024
## **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 2023
106,432
Additions
24,028
At 31 August 2024
130,460
**DEPRECIATION**
At 1 September 2023
64,009
Charge for year
16,613
At 31 August 2024
80,622
**NET BOOK VALUE**
At 31 August 2024
49,838
At 31 August 2023
42,423|Fixtures
and
fittings
£
2,118
-
2,118
762
271
1,033
1,085
1,356|Motor
vehicles
£
8,478
-
8,478
8,001
119
8,120
358
477|Computer
equipment
£
1,662
257
1,919
1,429
202
1,631
288
233|Unrestricted
fund
£
15,568
69,543
45,587
551,877
597,464
Totals
£
118,690
24,285
142,975
74,201
17,205
91,406
51,569
44,489|
|---|---|---|---|---|
Page 8
continued...
Cat Lovers Animal Welfare Society
## Notes to the Financial Statements - continued for the Year Ended 31 August 2024
|**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 1.9.23
£
**Unrestricted funds**
General fund
597,464
**TOTAL FUNDS**
597,464
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
158,574
**TOTAL FUNDS**
158,574|31.8.24
£
911
525
1,436
31.8.24
£
5,223
270
5,493
Net
movement
in funds
£
45,929
45,929
Resources
expended
£
(112,645)
(112,645)|31.8.23
£
990
520
1,510
31.8.23
£
2,741
270
3,011
At
31.8.24
£
643,393
643,393
Movement
in funds
£
45,929
45,929|
|---|---|---|
Page 9
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
## **9. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.9.22|in funds|31.8.23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|551,877|45,587|597,464|
|**TOTAL FUNDS**|551,877|45,587|597,464|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|115,130|(69,543)|45,587|
|**TOTAL FUNDS**|115,130|(69,543)|45,587|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|||Net||
|||movement|At|
||At 1.9.22|in funds|31.8.24|
||£|£|£|
|**Unrestricted funds**||||
|General fund|551,877|91,516|643,393|
|**TOTAL FUNDS**|551,877|91,516|643,393|
|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|273,704|(182,188)|91,516|
|**TOTAL FUNDS**|273,704|(182,188)|91,516|
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 2024
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2024.
Page 11