Charity number: 1067498
CROYDON ANIMAL SAMARITANS
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

CROYDON ANIMAL SAMARITANS
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees. report
Independent examinerfs report
statement of financial activities
Balance sheet
Notes to the financial statements
8-16

CROYDON ANIMAL SAMARITANS
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
Barbara Allen
Anna Nikolic
John Moore
Jean Frazer (resigned 31 Dec 2023)
Karen Caterer-stentiford
Ivan House, Treasurer
Kenneth Hills. Chair
Karen Gleaves
Gerda Glage
Rachel Parsons {appointed 7 November 2023)
Charity registered
number
1067498
Principal office
236 Pampisford Road
South Croydon
CR2 6DB
Page 1

CROYDON ANIMAL SAMARITANS
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their annual report together with the financial statements of the Croydon Animal Samaritans
for the year 1 January 2023 to 31 December 2023.
Objectives and activities
a. Policies and objectives
The primary objective of the Croydon Animal Samaritans (CAS) is to relieve the suffering of animals. The mission
of CAS is to help in as many animals as can be properly cared for, restore them to health and, where possible,
find them good new homes or provide sanctuary and safety for life.
In setting objectives and planning for activities. Ihe Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a
charity (PB2)'.
b. Activities undertaken to achieve objectives
During FY2023 there has been no let up in the demand for the services provided by CAS. CAS members and
supporters continue to show how much the charity means lo them through their generosity in temis of donations,
gifts, legacies and event participation. They continue to challenge us to ensure the charities longevity and
progression.
Preserving the financial security of the charity remains one of our main priorities alongside relieving the suffering
of animals. Significant financial support continues to come from generous benefactors who recognise CAS in
their wills. Whilst these legacies are gratefully received. they are also unpredictable in nature. Therefore, the
management team and trustees continue lo focus on generating income in other ways and carefully managing
costs to ensure CAS can continue to assist animals in need of shelter and veterinary care.
Achievements and performance
The Covid 19 pandemic, the 'financial crisis" and the effects of the UK leaving the EU have all contributed to
increased costs of veterinary care which, in turn, has led to pet owners wanting to give up pets or not having
their pets neutered. Not having pets neutered has created and explosion of unwanted pregnancies in the cat
population and, in common with all animal welfare charities, CAS is struggling to keep up with demand.
The continued hard work of our colleagues and volunteers is extremely appreciated by the trustees, and by the
animals who ultimately benefit greatly from the care and love given to them.
The number of cats and kittens homed, re-homed or othe￿iSe helped with veterinary care has this year
exceeded 500. Nine dogs and ten rabbits were re-homed. Record numbers of cats and rabbits remained in our
care at the end of the year.
Page 2

CROYDON ANIMAL SAMARITANS
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial review
. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they conlinue to adopt
the going concem basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
Reserves at the year end were £488,429 (2022: £500,389). The trustees view this level as ne￿SSary for the
charity to continue fulfilling its objectives should any income generating activities be temporarily curtailed, and
the unpredictability of some income streams. The charity would not wish for the reserves to fall below £120,000
which is approximately six months of running costs. The policy of the charity is to also continue to build the
reserves so that they are available to further develop the objects of the charity when required.
c. Financial position
The Statement of Financial Actvities shovts a deficit for the year of £11,960 (2022.. Surplus of £70,224). Reserves
stand at £488,429 (2022.. £500.389).
d. Principal risks and uncertainties
The Board have assessed the major risks to which the charity is exposed in particular those relating to the
operation and finance of the charity. Although we are satisfied that syslems are in place to mitigate the charily's
exposure to major risk, financial controls are constantly reviewed and improvements have been made during
2023.
Structure, governance and management
a. Constitution
Croydon Animal Samaritans is a registered charity. number 1067498, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibilty of the Trustees who are elected and co-opted under the
terms of the Trust deed.
Page 3

CROYDON ANIMAL SAMARITANS
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England & Wales 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 its incoming resources
and application of resources, including its income and expenditure, 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 of the Charities SORP {FRS 102)",
make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material
departures disclosed and explained in the financial statements-
prepare the financial ststements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Truslees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure thatthe financial statements comply with the Charities Act 2011, the Charity {Accounts
and Reports) Regulations 2008 and the provisions of the Trust deed. They 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.
Approved by order of the members of the board of Trustees on 28 Oclober 2024 and signed on their behalf by..
John Moore
Trustee
Page 4

CROYDON ANIMAL SAMARITANS
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent examine¢s report to the Trustees of Croydon Animal Samaritans ('the Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31
December 2023.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the 2011 Act,).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145(5}(b) of the 2011 Act.
Independent examinerfs statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in
preference to the Accounting and Reporting by Charities.. Statement of Recommended Practi￿ issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no 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 Charity as required by section 130 of the 2011 Act" or
the accounts do not accord with those records: or
the accounts do not comply with the applicable requirements conceming the fom 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 ofan 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.
This report is made solely to the Charity's Trustees, as a body, in accordance wilh Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an Independent examinerfs report and for no other
purpose. To the fullest extent pemiitted by law. I do not aC￿pt or assume responsibility to anyone other than the
Charity and the Charity's Trustees as a body, for my work or for this report.
Signed..
Dated.. 29 October 2024
lan Rowe ACA
13 Wallace Crescent,
Carshalton,
SM5 3SU
Page 5

CROYDON ANIMAL SAMARITANS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
51,951
51.951
170,594
Charitable activities
93,646
93,646
40,881
Other trading activities
46,895
46,895
43,841
Investments
2,980
2,980
515
Other income
16,374
16.374
(10,405)
Total income
Expenditure on:
211846
211 846
245 426
Raising funds
21,382
21,382
14,032
Charitable activities
202,424
202,424
161,170
Total expenditure
223 806
223 806
175202
Net movement in funds
Reconciliation of funds:
Total funds brought fO￿ard
500,389
500.389
430, 165
Net movement in funds
(11,960)
(11,960)
70,224
Total funds carried forward
500 389
The Statement of financial activities indudes all gains and losses recognised in the year.
The notes on pages 8 to 16 fomi part of these financial ststements.
Page 6

CROYDON ANIMAL SAMARITANS
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Note
Fixed assets
Tangible assets
13
7,566
8,444
7,566
8,444
Current assets
Cash at bank and in hand
480,863
491,945
480,863
429,424
Creditors.. amounts falling due within one
year
Net current assets
480,863
491,945
Total assets less current liabilities
488,429
500,389
Total net assets
500 389
Charity funds
Unrestricted funds
15
488,429
500,389
Total funds
500 389
The financial statements were approved and authorised for issue by the Trustees on 28 October 2024 and signed
on their behalf by..
John Moore
Trustee
The notes on pages 8 to 16 fomi part of these financial statements.
Page 7

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
General information
Croydon Animal Samaritans is a registered charity. The registered number of the charity is 1067498 and
its principal address is 236 Pampisford Road, South Croydon, CR2 6DB.
Accounting policies
2.1 Basls of preparatlon of flnanclal statements
The financial statements 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), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fairf view. This departure has involved following the Charities SORP (FRS 102) published in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
Croydon Animal Samaritans meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income
will be re￿iVed and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probabilily of
receipl and the ability to estimate with sufficient accuracy the amount receivable. Evidence of
entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them
(through knowledge of the existence of a valid will and the death of the benefactor) and the executor
is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of
a legacy must be recognised when it is probable that it will be received and the fair value of the
amount receivable. which will generally be the expected cash amount to be distributed to the Charity,
can be reliably measured.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Other income is recognised in the period in which it is re￿1vable and to the extent the goods have
been provided or on completion of the service.
Page 8

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies {continued)
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable thal a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity- Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned be￿een those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity. this is normally upon notification of the interest paid or payable by the institution
with whom the funds are deposited.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on the following basis-
Fixtures and fittings
Office equipment
reducing balance
straight line
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 9

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies {continued)
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable Ihal a transfer of economic benefil will be required in settlement. and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as adVan￿d payments for the goods or seNices it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualrfy as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donations and legacies
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Donations
41.923
41,923
39,534
Legacies
10,028
10,028
131,060
51951
170 594
Page 10

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from charitable activities
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Income from charitable activities- Animal welfare and
rehoming
93 646
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Shop income
Investment income
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Rent income
Interest received
2,980
2.980
515
515
Page11

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Other incoming resources
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Other income
4,067
4,067
2,913
Gift aid
12,307
12,307
(13,318)
16 374
Expenditure on raising funds
Costs of raising voluntary income
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Fund raising service
21
Fundraising trading expenses
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Shop rates
1.842
1,842
2,047
Shop utilities
2.785
2.785
2,633
Till rental, services and depreciation
1,617
1,617
1,950
Commercial waste removal
754
754
126
Shop expenses
14.204
14,204
7,060
Shop Assistant
Page 12

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Animal welfare and rehoming
10.
Analysis of expenditure by activities
Activities
undertaken
directly
2023
Support
costs
2023
Total
funds
2023
Total
funds
2022
Animal welfare and re-homing
761 170
Support costs
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Insurance
579
579
509
Repairs and maintenan
208
208
11
Depreciation
1.034
1.034
1, 103
Computer expenses
90
90
90
Accountancy
Sundry expenses
528
528
806
Page 13

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
12.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2022- £nil).
During the year ended 31 December 2023, expenses lotalling £30,004(2022- £34,660) were reimbursed
to nine trustees (2022: five trustees) relating io foslering and shop expenses.
13. Tangible fixed assets
Fixtures and
fittings
Office
equipment
Total
Cost or valuation
At 1 January 2023
13,167
1.880
15,047
Additions
532
532
At 31 December 2023
13,699
1,880
15,579
Depreciation
At 1 January 2023
5,860
743
6,603
Charge for the year
1,034
376
1,410
At 31 December 2023
6,894
1,119
8,013
Net Book Value
At 31 December 2023
At 31 December 2022
Page 14

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15. Statement of funds
Statement of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Expenditur
Income
Unrestricted funds
General Funds- all funds
Statement of funds - prior year
Balance at
31
December
2022
Balance at 1
January
2022
Expenditur
Income
Unrestricted funds
General Funds - all funds
Page 15

CROYDON ANIMAL SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
16. Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
7.566
8,444
Current assets
480,863
491,945
Creditors= amounts falling due within one year
488 429
Analysis of net assets between funds - prior period
Unrestricted
funds
2022
Total
funds
2022
Tangible fixed assets
8,444
8,444
Current assets
491,945
491.945
Creditors= amounts falling due within one year
Page 16