Charity registration number: 1063947
Cat Action Trust
Annual Report and Financial Statements
for the Year Ended 31 March 2024
DSK Partners LLP
D S House
306 High Street
Croydon
Surrey
CRO 1NG

Cat Action Trust
Contents (continued)
Trustees, Report
1 to3
Independent Examiner's Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Statements
7t011
Detailed Statement of Financial Activities
12to14

Cat Action Trust
Trustees. Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 March 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
1021 (effective 1 January 2019).
Introduction
The trustees are satisfied with the perf0rrnan￿ of the charity during the year and the position at 31 st
March 2024, and consider that the chanty is in a strong position to continue its activities during the
coming year and that the charity's assets are adequate to fulfil its obligations.
Objectives and Aims
The Cat Action Trust was established in 1975. Our aim is to assist any cat whether they are stray,
feral, hoarded, abandoned or lost. These are the forgotten cats that without help would not receive the
veterinary treatment, care and love they so badly need. To achieve this aim the Cat Action Trust
supports a ne￿Ork of dedicated volunteers across England, Wales and Scotland.
Our volunteers help trap, neuter and retum feral cats to places where they will be fed, cared for and
given a wam and comfy place to sleep. Where possible, any feral kittens will be socialised and cared
for and rehomed in a domestic setting. Volunteer fosterers also take in unwanted and abandoned
domestic cats of all ages and provide them with the necessary care a attention until a suitable loving
home is found for them.
All the cats that come into our care are neutered and given any veterinary treatment they may need.
We are a non-euthanasia organisation and will only put a cat to sleep it they are terminally ill and
suffering or so badly injured that they could not sutvive.
We believe every cat and kitten deserves a chance to be healthy and cared for, preferably with a
comfy lap to sit on.
During the year, the charity experienced a significant decline in legacy income compared to previous
years. The charity has been grateful for generous legacies for some years. The trustees are
undertaking a fundraising review.
The organisational structure and how decisions are made
The charity is run by a board of trustees who meet regularly during the year.
Legal Status
The charity is an unincorporated charity governed by a written trust deed adopted by its members.
There are no restrictions in the governing document on the operation of the charity or on its
investment powers, other than those imposed by general charity law.
Page 1

Cat Action Trust
Trustees. Report (continued)
Statement of Trustees. Responsibilities
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources
and application of resources of the charity for that period. In preparing these financial statements, the
trustees are required to..
select suitable accounting policies and then apply them consistently-
obSe￿e the methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements., and
prepare the financial ststements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charities (Accounts and Reports} Regulations
2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation goveming the preparation and
dissemination of financial statements may differ from legislation in otherjurisdictions.
Objectives and activities
Public benefit
The trustees believe that the trusts actions demonstrate its fulfilment of its public benefit obligations.
Structure, governance and management
Nature of governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
Page 2

Cat Action Trust
Trustees. Report (continued)
Reference and Administrative Details
Charity Registration Number.
1063947
Principal Office..
D S House
306 High street
Croydon
SU￿eY
CRO 1NG
Trustees..
L Martin (resigned 18 January 2024)
H Melanistic
B Martin
A Hamp
H O'Hare
Independent Examiner:
DSK Partners LLP
Dhirajlal Shah FCA
ICAEW
D S House
306 High Street
Croydon
Surrey
CRO 1NG
The annual report was approved by the trustees of the charity on 29 January 2025 and signed on its
behalf by=
H Melanistic
Trustee
Page 3

Cat Action Trust
Independent Examiner's Report to the trustees of Cat Action Trust
Independent examiner's report to the trustees of Cat Action Trust
I report to the trustees on my examination of the accounts of Cat Action Trust for the year ended 31
March 2024.
Responsibilities and basis of report
As the charity trustees of Cat Action 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 Cat Action Trust's accounts carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 145(5)(b} of the Act.
Independent examiner's statement
Since Cat Action Trust's gross income ex￿eded £250,000 your examiner must be a member of a
body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of, which is one of the listed bodies.
I have completed my examination. I confim 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 Cat Action 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 accounting requirements of section 396 of the 2006 Act
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.. or
(4} the accounts do not comply with the accounting requirements conceming 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 cOn￿rnS 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.
Dhirajlal
ICAEW
D S House
306 High Street
Croydon
Surrey
CRO 1NG
ah FCA
29 January 2025
Page 4

Cat Action Trust
Statement of Financial Activities for the Year Ended 31 March 2024
Unrestricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
other trading activities
other income
49,424
33,347
2,082
49,424
33,347
2,082
Total income
84,853
84,853
Expenditure on:
Raising funds
Charitable activities
(22.669)
{185,270)
(22,669)
(185,270)
Total expenditure
Gainsllosses on investment assets
(207,939)
129,509
(207,939)
129,509
Net income
6,423
6,423
Net movement in funds
6,423
6,423
Reconciliation of funds
Total funds brought forward
1,810,603
1,810,603
Total funds carried forward
10
1,817,026
1,817,026
Unrestricted
funds
Total
2023
Note
Income and Endowments from:
Donations and legacies
Other trading activities
other income
314,532
51,735
29
314,532
51,735
29
Total income
366,296
366,296
Expenditure on:
Raising funds
Charitable activities
(14,948)
(183,441)
(14,948)
(183,441)
Total expenditure
Gainsllosses on investment assets
{198,3891
15,186
(198,389)
15,186
Net income
183,093
183,093
Net movement in funds
183,093
183,093
Reconciliation of funds
Total funds brought foward
1,627,510
1,627,510
Total funds carried foward
10
1,810,603
1,810,603
The notes on pages 7 to 11 fomi an integral part of these financial statements.
Page 5

Cat Action Trust
(Registration number: 1063947)
ststement of Financial Position as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
Investments
7,265
1,193,461
12,109
1,063,952
1.200,726
1,076,061
Current assets
Debtors
Cash at bank and in hand
456
620,476
1,213
736,903
620,932
738,116
Creditors: Amounts falling due within one year
(4,632)
{3,574)
Net current assets
616,300
734,542
Net assets
1,817,026
1,810,603
Funds of the charity".
Unrestricted income funds
Unrestricted funds
1,817,026
1,810,603
Total funds
10
1,817,026
1,810,603
The financial statements on pages 5 to 11 were approved by the trustees, and authorised for issue on
29 January 2025 and signed on their behalf by.
H Melanistic
Trustee
The notes on pages 7 to 11 fomi an integral part of these financial statements.
Page 6

Cat Action Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
ststement of compliance
The financial statements have been prepared in accordan￿ with the second edition of the Charities
Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Cat Action Trust meets the definition of a public benefit entity under FRS 102. The accounts (financial
statements) have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant note(s) to these accounts.
Income and endowments
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 re￿iVed and the amount can be measured reliably.
Currency
The financial statements are prepared in steding which is also the functional currency of the company
and rounded to the nearest pound.
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
Tangible fixed assets held for the company's own use are stated at cost less accumulated
depreciation and accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated
residual value, over their expected useful lives at the following rates
Asset class
Fixtures and Fittings
Motor Vehicles
Depreciation method and rate
25 % Straight line
25 % Straight line
Taxation
The charity is exempt from tax on its charitable activities.
Page 7

Cat Action Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
Fund structure
Unrestricted fiJnds 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. Restrictionsarise when specified by the donor or when fvnds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fijnd is included in the notes to the financial
statements.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2 Income from other trading activities
Unrestricted
funds
General
Total
funds 2024
Total
2023
Fundraising events
Shop income
5.207
28,140
5,207
28,140
3,714
48,021
33.347
33,347
51,735
3 Trustees remuneration and benefrts
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
4 Staff costs
The monthly average number of persons (including senior management I leadership team) employed
by the charity during the year expressed as full time equivalents was as follows..
2024
No
2023
No
Employees
No employee received emoluments of more than £60.000 during the year
Page 8

Cat Action Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
5 Independent examinerfs remuneration
2024
2023
Other fees to examiners
Examination-related assuran￿ services
3,169
3,169
6 Tangible fixed assets
Furniture and
equipment
Motor
vehicles
Total
Cost
At 1 April 2023
19,924
32,177
52,101
At 31 March 2024
19,924
32,177
52,101
Depreciation
At 1 April 2023
Charge for the year
19,924
20,068
4,844
39,992
4,844
At 31 March 2024
19,924
24,912
44,836
Net book value
At 31 March 2024
7,265
7,265
At 31 March 2023
12,109
12,109
7 Fixed asset investments
2024
2023
Other investments
1,193,461
1,063,952
Page 9

Cat Action Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
Other investments
Listed
investments
Total
Cost or Valuation
At 1 April 2023
Revaluation
1,063,952 1,063,952
129,509
129,509
At 31 March 2024
1,193,461 1,193,461
Net book value
At 31 March 2024
1,193,461
1,193,461
At 31 March 2023
1,063,952 1,063,952
8 Debtors
2024
2023
Prepayments
Other debtors
456
606
607
456
1,213
9 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Other creditors
Accruals
344
1,348
2,940
634
2,940
4,632
3,574
Page 10

Cat Action Trust
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
10 Funds
Balance at
1 April
2023
Other
Balance at
Resources recognised 31 March
expended gainsl(losses)
2024
Incoming
resources
Unrestricted funds
General
1,810.603
84.853
207.939
129,509
1,817,026
Balance at
1 April
2022
Other
Resources
recognised
expended gainsl(losses)
Balance at
31 March
2023
Incoming
resources
Unrestricted funds
General
1,627,510
366,296
(198,389)
15,186
1,810,603
11 Related party transactions
There were no related paty transactions for the year ended 31 March 2024.
Page11

Cat Action Trust
Detailed Statement of Financial Activities for the Year Ended 31 March 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies {analysed below)
other trading activities {analysed below)
other income (analysed below)
49,424
33,347
2,082
314,532
51,735
29
Total income
84,853
366,296
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
(22.669)
{185,270)
(14,948)
(183,441)
Total expenditure
Gainsllosses on investment assets (analysed below)
(207,939)
129,509
(198,389)
15,186
Net income
6,423
183,093
Net movement in funds
6,423
183,093
Reconciliation of funds
Total funds brought forward
1,810,603
1,627,510
Total funds carried forward
1,817,026
1,810,603
This page does not fom part of the statutory financial statements.
Page 12

Cat Action Trust
Detailed Statement of Financial Activities for the Year Ended 31 March 2024
(continued)
Total
2024
Total
2023
Donations and legacies
Legacies and bequests
Appeals and donations
34,194
15,230
283,074
31,458
49,424
314,532
Other trading activities
Fundraising
Shop income
5,207
28,140
3,714
48,021
33,347
51,735
Other income
Bank interest
2,082
29
2,082
29
Raising funds
Wages and salaries
22,669
14,948)
(14,948)
(22,6691
Charitable activities
Admin Charges
Fundraising costs
Shop expense
Insuran
Cat food and other expenses
Veterinary costs
Equipment
Telephone and fax
Office expenses
Website costs
Printing, postage and stationery
Rescue cat boarding
West wales
Sundry expenses
Storage
Neutering Van
Motor Expenses
Advertising
Independent examinerfs fee
Marchant charges
Legal and professional fees
(18.046}
(2,715)
(22,316}
(990)
(10,727)
(70,857)
(226)
(3,082)
(8,566)
(213)
(1,368)
(22.439)
(10,172)
{2,517)
{8,664)
{1,534)
(10,582)
(90,969)
(712)
{2,354)
{6,824)
(366)
{1,880)
(12,301)
{4,422)
{3,515)
(10,542)
{3,239)
(135)
{1,800)
(3,169)
(1,155)
(910)
(621)
(7,375)
(794)
(49)
(1,800)
(3,169)
{850)
(3,858)
This page does not fom part of the statutory financial statements.
Page 13

Cat Action Trust
Detailed Statement of Financial Activities for the Year Ended 31 March 2024
(continued)
Total
2024
Total
2023
Bank charges
Pension scheme finance costs
Depreciation of motor vehicles
(35)
(331)
(4,843)
(519)
(317)
{4,843)
(185,270}
(183,441)
GainsAosses on investment assets
Funds - investment assets
129,509
15,186
This page does not fom part of the statutory financial statements.
Page 14