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 ne￿Ork 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 fO￿ard
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 Y￿th 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 re￿1vable
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 fO￿ard
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