REGISTERED CHARITY NUMBER: 1062244
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025
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 2025
| 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 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. 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 over the past year have changed slightly to be the long term care and welfare of our current cat residents. These are mainly the elderly cats and those with complex health issues that we are unable to rehome and who need our full attention.
We are now a sanctuary and these cats will remain with us for the rest of their lives. We will not be taking in any more animals in the short term so we can devote our time to our current residents.
We are still helping with the neutering, microchipping and vet bills for those in our area on low incomes.
We have not been fundraising this year due to the cost of stalls and our ageing volunteer group. We have been very fortunate to have received generous donations and legacies which have enabled us to continue with our work this year and into the future. We are extremely grateful for this.
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 2025
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 2025.
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 2025
| 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 |
31.8.25 Unrestricted fund £ 140,056 1,000 12,591 153,647 1,137 64,848 15,871 81,856 71,791 643,393 715,184 |
31.8.24 Total funds £ 144,935 1,000 12,639 |
|---|---|---|
| 158,574 | ||
| 1,029 91,742 19,874 |
||
| 112,645 | ||
| 45,929 597,464 |
||
| 643,393 |
The notes form part of these financial statements
Page 4
Cat Lovers Animal Welfare Society
Balance Sheet
31 August 2025
| 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 |
31.8.25 Unrestricted fund £ 38,601 2,034 678,106 680,140 (3,557) 676,583 715,184 715,184 715,184 715,184 |
31.8.24 Total funds £ 51,569 1,436 595,881 597,317 (5,493) 591,824 643,393 643,393 643,393 643,393 |
|---|---|---|
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 2025
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 2025
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 2025 a contribution of £nil (2024 - £nil) was paid to Miss Gubbins.
2. OTHER TRADING ACTIVITIES
3.
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Calendar sales | 1,000 | 1,000 |
| INVESTMENT INCOME | ||
| 31.8.25 | 31.8.24 | |
| £ | £ | |
| Deposit account interest | 12,591 | 12,639 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 144,935 |
| Other trading activities | 1,000 |
| Investment income | 12,639 |
| Total | 158,574 |
| EXPENDITURE ON | |
| Raising funds | 1,029 |
| Charitable activities | |
| Cat care costs | 91,742 |
| Other | 19,874 |
| Total | 112,645 |
Page 7
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6. TANGIBLE FIXED ASSETS Improvements Fixtures to and Motor property fittings vehicles £ £ £ COST At 1 September 2024 and 31 August 2025 130,460 2,118 8,478 DEPRECIATION At 1 September 2024 80,622 1,033 8,120 Charge for year 12,459 217 90 At 31 August 2025 93,081 1,250 8,210 NET BOOK VALUE At 31 August 2025 37,379 868 268 At 31 August 2024 49,838 1,085 358 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments and accrued income |
Computer equipment £ 1,919 1,631 202 1,833 86 288 31.8.25 £ 1,523 511 2,034 |
Unrestricted fund £ 45,929 597,464 643,393 Totals £ 142,975 91,406 12,968 104,374 38,601 51,569 31.8.24 £ 911 525 1,436 |
|---|---|---|
Page 8
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 9. MOVEMENT IN FUNDS At 1.9.24 £ Unrestricted funds General fund 643,393 TOTAL FUNDS 643,393 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 153,647 TOTAL FUNDS 153,647 Comparatives for movement in funds At 1.9.23 £ Unrestricted funds General fund 597,464 TOTAL FUNDS 597,464 |
31.8.25 £ 3,275 282 3,557 Net movement in funds £ 71,791 71,791 Resources expended £ (81,856) (81,856) Net movement in funds £ 45,929 45,929 |
31.8.24 £ 5,223 270 5,493 At 31.8.25 £ 715,184 715,184 Movement in funds £ 71,791 71,791 At 31.8.24 £ 643,393 643,393 |
|---|---|---|
Page 9
continued...
Cat Lovers Animal Welfare Society
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 158,574 | (112,645) | 45,929 |
| TOTAL FUNDS | 158,574 | (112,645) | 45,929 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| movement | At | ||
| At 1.9.23 | in funds | 31.8.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 597,464 | 117,720 | 715,184 |
| TOTAL FUNDS | 597,464 | 117,720 | 715,184 |
| 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 | 312,221 | (194,501) | 117,720 |
| TOTAL FUNDS | 312,221 | (194,501) | 117,720 |
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 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 11
| Cat Lovers Animal Welfare Society Detailed Statement of Financial Activities for the Year Ended 31 August 2025 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Legacies Donated services and facilities Insurance commission Other trading activities Calendar sales Investment income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Advertising Other trading activities Calendar purchases Charitable activities Sundries Waste disposal Vets fees Animal food Cattery repairs Support costs Management Postage, stationery and computer expenses Improvements to property Motor vehicles |
31.8.25 £ 14,079 497 124,822 260 398 140,056 1,000 12,591 153,647 400 737 707 4,073 41,896 17,387 785 64,848 1,780 12,460 89 14,329 |
31.8.24 £ 143,513 812 - 260 350 |
|---|---|---|
| 144,935 1,000 12,639 |
||
| 158,574 381 648 601 3,882 61,044 22,536 3,192 |
||
| 91,255 1,887 16,613 119 |
||
| 18,619 |
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 2025
| Detailed Statement of Financial Activities for the Year Ended 31 August 2025 |
||
|---|---|---|
| Management Finance Bank charges Fixtures and fittings Computer equipment Governance costs Insurance Independent examiner's fees Total resources expended Net income |
31.8.25 £ 84 217 202 503 745 294 1,039 81,856 71,791 |
31.8.24 £ 81 271 202 |
| 554 918 270 |
||
| 1,188 | ||
| 112,645 | ||
| 45,929 |
This page does not form part of the statutory financial statements
Page 13