Charity registration number: 1063947 Cat Action Trust Annual Report and Financial Statements for the Year Ended 31 March 2025 DSK Partners LLP Chartered Accountants D S House 306 High Street Croydon Surrey CRO 1NG
Cat Action Trust Contents (continued) Trustees, Report 1to3 Independent Examiner's Report statement of Financial Activities Statement of Financial Position Notes to the Financial Ststements 7t013 Detailed Statement of Financial Activities 14to16
Cat Action Trust Trustees. Report The trustees present the annual report together wth the financial statements of the charity for the year ended 31 March 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). Introduction The trustees are satisfied wth the perfomiance of the charity during the year and the position at 31st March 2025, and consider that the charity is in a strong position to continue its activities during the coming year and that the charitys assets are adequate to fulfil its obligations. Objectives andAims 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 wthout help would not receive the veterinary treatment. care and love they so badly need. To achieve this aim the Cat Action Trust supports a neOrk of dedicated volunteers across England, Wales and Scotland. Our volunteers help trap, neLrter and retum feral cats to places where they will be fed, cared for and given a warm 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 wth the necessary care a attention until a suitable loving home is found forthem. 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 suprfive. 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 received a significant increase in legacy income compared to prior year. 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 govemed by a written trust deed adopted by its members. There are no restrictions in the goveming 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) ststement of Trustees. Responsibilities The trustees are responsible for preparing the trustees. report and the financial statements in accordance wth 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- observe 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 statements on the going concem basis unless it is inappropriate to presume that the charity wll continue in business. The trustees are responsible for keeping proper accounting records that disclose wth 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 tsking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the Maintenan and integrity of the corporate and financial infonnation included on the charitable company's website. Legislation goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 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 goveming 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 Surrey CRO 1NG Trustees.. Mr H Melanistic B Martin A Hamp H O'Hare Independent Examiner= DSK Partners LLP Chartered Accountants D S House 306 High Street Croydon Surrey CRO 1NG The annual report was approved by the trustees of the charity on behalf by.. 1811212025 and signed on its Mr H Melanistic Trustee Page 3
Cat Action Trust Independent Examinerfs Report to the trustees of Cat Action Trust Independent examinerfs 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 2025. Responsibilities and basis of report As the charity trustees of Cat Action Trust you are responsible for the preparation of the accounts in accordance wth 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 exceeded £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 confimi that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. {11 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 wth 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 fairf view which is not a matter considered as part of an independent examinats-on- or (4) the accounts do not comply vAth 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 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. Dhiraj Shah FCA Chartered Accountants ICAEW D S House 306 High Street Croydon Surrey CRO 1NG Date.. 1811212025 Page 4
Cat Action Trust ststement of Financial Activities for the Year Ended 31 March 2025 Unrestricted funds Totsl 2025 Total 2024 Note Income and Endowments from: Donations and legacies Charitable activities Investment income Other income 276,781 49.573 6,034 25 276,781 49,573 6,034 25 49,424 28,140 2,082 5,207 Total income 332,413 332,413 84,853 Expenditure on: Raising funds Charitable activities Other expenditure (64.025) (138,513) (24.915 (64,025} (138,513) (24,915 (45,774} (135,7811 26,384 Total expenditure Gainslllossesl on investment assets (227,453) 23.709 (227,453) 23,709 (207,9391 129,509 Net income 81,251 81,251 6,423 Net movement in funds 81.251 81,251 6,423 Reconciliation of funds Total funds brought forward 1,817,026 1,817,026 1,810,603 Total funds carried fOard 17 1,898,277 1,898,277 1,817,026 The notes on pages 7 to 13 fonn an integral part of these financial statements. Page 5
Cat Action Trust (Registration number: 1063947) ststement of Financial Position as at 31 March 2025 2025 2024 Note Fixed assets Tangible assets Investments 12 13 2,422 1.169,752 7,265 1,193,461 1.172,174 1,200,726 Current assets Debtors Cash at bank and in hand 14 2,406 736,068 456 620,476 738,474 620,932 Creditors: Amounts falling due within one year 15 (12,371) (4,632) Net current assets 726,103 616,300 Net assets 1.898,277 1,817,026 Funds of the charity: Unrestricted income funds Unrestricted funds 1,898,277 1,817,026 Total funds 17 1.898,277 1,817,026 The financial statements on pages 5 to 13 were approved by the trustees, and authorised for issue on 181I2121)25. and signed on their behalf by: Mr H Melanistic Trustee The notes on pages 7 to 13 fonn an integral part of these financial statements. Page 6
Cat Action Trust Notes to the Financial Statements for the Year Ended 31 March 2025 1 Accounting policies Statement of compliance The financial statements have been prepared in accordance 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 wth 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 wll be received and the amount can be measured reliably. Investment income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Currency The financial statements are prepared in sterling which is also the nCtIOnal 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 activits'es on a basis consistent with the use of resources. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 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 Page 7
Cat Action Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) Asset class Fixtures and Fittings Motor Vehicles Depreciation method and rate 250k Straight line 25°A Straight line Taxation The charity is exempt from tsx on its tharitsble activities. Fund structure Unrestricted funds can be used in accordance Yth the charttable objectives at the discretion of the trustees. Restricted fvnds can only be used for particular restricted purposes wthin the objects of the harity.Restrictionsarise 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. 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 Ststement of Financial Acts'vities in the period to which they relate. 2 Income from donations and legacies Unrestricted funds General Total 2025 Total 2024 Donations and legacies- Donations from individuals Legacies 34.608 242,173 34,608 242,173 15,230 34,194 276.781 276,781 49,424 3 Income from charitsble activities Unrestricted funds General Totsl 2025 Total 2024 Shop income 49,573 49,573 28,140 49,573 49,573 28,140 Page 8
Cat Action Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 4 Investment income Unrestricted funds General Total 2025 Total 2024 Interest re1vable 6,034 6,034 2,082 5 Other income Unrestricted funds General Total 2025 Total 2024 Fundraising events 25 25 5,207 6 Expenditure on raising funds a) Costs of generating donations and legacies Unrestricted funds General Total 2025 Total 2024 Admin Charges Fundraising costs Website costs Advertising Pension costs Wages and salaries 18,779 2.713 18,779 2,713 18,046 2,715 213 1,800 331 22,669 1.800 414 40.319 1,800 414 40,319 64,025 64,025 45,774 Page 9
Cat Action Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 7 Expenditure on charitable activities Unrestricted funds General Total 2025 Total 2024 Shop expense Insurance Cat food and other expenses Veterinary costs Equipment costs Rescue cat boarding Storage cost Merchant charges 21,003 1.093 11.597 21,003 1,093 11,597 22,316 990 10,727 33J 59,606 383 38,094 5.984 753 59,606 383 38,094 5,984 753 70,857 226 22,439 7,376 850 138.513 138,513 135,781 8 Other expenditure Unrestricted funds General Total 2025 Total 2024 Support costs Telephone and intemet Office expenses Printing, postage and stationery Sundry expenses Motor Expenses Bank charges 3,919 7.932 1,164 3,919 7,932 1,164 3,082 8,566 1,368 620 843 35 299 593 299 593 13,907 13,907 14,514 Unrestricted funds General Total 2025 Total 2024 Governance costs Independent examiner's fee Legal and professional fees Depreciation 3.300 2,865 4,843 3,300 2,865 4,843 3,169 3,858 4,843 11,008 11,008 11,870 Page 10
Cat Action Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 9 Trustees remuneration and benefits There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. 10 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.. 2025 No 2024 No Employees No employee received emoluments of more than £60,000 during the year 11 Independent examiner's remuneration 2025 2024 Independent examinerfs fees 3,300 3,169 12 Tangible fixed assets Furniture and equipment Motor vehicles Total Cost At 1 April 2024 19,924 32,177 52,101 At 31 March 2025 19,924 32,177 52,101 Depreciation At 1 April 2024 Charge for the year 19.924 24,912 4,843 44,836 4,843 At 31 March 2025 19,924 29,755 49,679 Net book value At 31 March 2025 2,422 2,422 At 31 March 2024 7,265 7,265 Page11
Cat Action Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 13 Fixed asset investments 2025 2024 Other investments 1.169,752 1,193,461 Other inveslJnents Listed investments Total Cost or Valuation At 1 April 2024 Revaluation 1,193,461 (23,709) 1,193,461 123,709) At 31 March 2025 1,169,752 1,169,752 Net book value At 31 March 2025 1,169,752 1,169,752 At 31 March 2024 1,193,461 1,193,461 14 Debtor5 2025 2024 Prepayments Other debtors 281 2,125 456 2,406 456 15 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Other creditors Accruals 344 1,348 2,940 4,931 7,440 12,371 4,632 16 Commitments The Charity has no commitment as at year end. Page 12
Cat Action Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 17 Funds Balance at 1 April 2024 Incoming resources Resources expended Balance at 31 March 2025 Unrestricted funds General 1,817,026 332,413 (251,162) 1,898,277 Balance at 1 April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted funds General 1,810,603 84.853 78,430 1,817,026 18 Related party transactions There were no related paty transactions for the year ended 31 March 2025. Page 13
Cat Action Trust Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total 2025 Totsl 2024 Income and Endowments from: Donations and legacies {analysed below) Charitable activities (analysed below} Investment income {analysed below) Other income {analysed below) 276,781 49,573 6,034 25 49,424 28,140 2,082 5,207 Total income 332,413 84,853 Expenditure on: Raising funds lanalysed below) Charitable activities (analysed below) Other expenditure (analysed below) (64,025) (138,513) 24,915 (45,774} (135,7811 26,384 Total expenditure {227,453) (207,9391 Net incomel(expenditure) other recognised gains and losses Gainsflosses on investment assets 104.960 (123.0861 {23,709) 129,509 Net movement in funds 81,251 6,423 Reconciliation of funds Totsl funds brought forward Total funds carried fOard 1,817,026 1,810,603 1,898,277 1,817,026 This page does not fonn part of the statutory financial statements. Page 14
Cat Action Trust Detailed Statement of Financial Activities for the Year Ended 31 March 2025 (continued) Total 2025 Totsl 2024 Donations and legacies Legacies and bequests Appeals and donations 242,173 34,608 34,194 15,230 276,781 49,424 Charitable activities Shop income 49,573 28,140 49,573 28,140 Investment income Interest receivable 6.034 2,082 6,034 2,082 Other income Fundraising 25 5,207 25 5,207 Raising funds Admin Charges Fundraising costs Website costs Advertising Pension costs Wages and salaries (18,779) (2,713) (18,046) (2,715) {213} (1,800) (331} {22,669) (1,800) (414) (40,319) 64,025 45,774 Charitable activities Shop expense Insurance Cat food and other expenses Veterinary costs Equipment costs Rescue cat boarding Storage cost Merchant charges (21,003) (1,093) (11,597) (59,606) 1383) (38,094) {5,984) 753 (22,316) (990) (10,727) (70,857) (226} {22,439) (7,376} 850 {138,513) (135,7811 This page does not fonn part of the statutory financial statements. Page 15
Cat Action Trust Detailed Statement of Financial Activities for the Year Ended 31 March 2025 (continued) Total 2025 Totsl 2024 Other expenditure Telephone and intemet Office expenses Printing, postage and stationery Sundry expenses Motor Expenses Bank charges Independent examinerfs fee Legal and professional fees Depreciation (3,919) (7,932) (1,164) (3,082) (8,566) (1,368) (620} (843} {35) (3,169) (3,858) (4,843 (26,384) {299) {593) (3,300) (2,865) 4,843) (24,915) This page does not fonn part of the statutory financial statements. Page 16