Liverpool Cat Welfare and Sanctuary Charity Registration Number: 1071410 Trustees. Annual Report and Financial Statements for the year ended 31 December 2023 Contents Administrative Infomiation...... Trustees Annual Report... Structure, govemance and management.. Objectives and Activities for the Public Benefit......... Review of Activrties and Achievements... Future Plans . Financial review................... ReseNes Policy............. Trustees, responsibilities in relation to the financial statements . Independent examinerfs report to the trustees of Liverpool Cat Welfare and Sanctuary ........... Receipts and payment accounts for the year ended 31 December 2023..... statement of assets and liabilities as at 31 December 2023 ............. Notes to the accounts................ . Administrative Infomiation Trustees.. June Watkins Jean Ellis Amanda Cooke Charity Address: 569 West Derby Road Liverpool L138AD Bankers". Lloyds Bank Church St Liverpool L1 3HD Accountant and Independent Examiner. Beyond Profit Ltd G104 Bolton Arena Arena Approach HO￿lCh Bolton BL6 6LB Trustees Annual Report Structure. governance and management Liverpool Cat Welfare and Sanctuary is an unincorporated charity With the Charity Registration Number 1071410. The governing document of the charity is dated 8 September 1998. Trustees are appointed by Committee. We met four times in 2023. Objectives and Actlvities for the Public Benefft The object of the charity is to relieve the distress and suffering of cats, kittens and feral cats in Liverpool and elsewhere who are in need of care and protection by reason of sickness neglect or maltreatment in particular by the provision of a rescue and re-homing service and a sanctuary for the temporary of pemianent accommodation of such cats and to assist in the provision of a neutering service for cats and kittens whose owners are unable to pay for such servI￿s. The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting the grant making policy for the period. Review of Activities and Achievements During 2023 we continued a review of activities. Our clinic seems to be running very well and we are trying our best to get more vets and vet nurses onboard. This has proved challenging as even larger veterinary practices are struggling to recruit at the moment. That being said, we are pleased with our progress. We still manage to help many cats and kittens as well as helping and offering support to members of the public. Future Plans Our future plans are ensuring the success of our clinic and also increasing clinic days. We are also going to open a memorial garden and a pop up café. We are also seeking to improve our booking system for clinic appointments using a new database. Financial review During the year our income decreased by £59,157. This was mainly due to a decrease in shop sales as one of our charity shop closed. Expenditure also decreased year on year by £82,695. Our total charitable funds at the end of the year were £120,249. Reserves Policy We do not currently have a resetves policy and the Trustees plan to revisit this. However our current charitable funds equate to 20 months of charitable expenditure which we deem to be sufficient. Trustees, responsibilities In relation to the financial statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pracb'ce). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each 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 the financial statements, the trustees are required to= select suitable accounting policies and then apply them consistently., observe the methods and principles in the applicable Charities SORP,. make Judgements and estimates that are reasonable and prudent state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements., prepare the financial statements 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 wrth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. Approved by the trustees on and signed on their behalf by= ql,-law. June Watkins Chair Independent examinerfs report to the trustees of Liverpool Cat Welfare and Sanctuary I report to the trustees on my examinats'on of the accounts of the Liverpool Cat Welfare and Sanctuary (the Charity) for the year ended 31 December 2023. Résponsibilities and basis of report As the charity trustees of the Trust you are responsible for the p￿parab"On 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 a￿OUnts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directs"ons given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement 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: accounting records were not kept in respect of the 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 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. Signed.. Name.. Emma Willder, FCMA, CGMA Fellow of the Chartered Institute of Management Accountants G104 Bolton Arena Arena Approach Horwich Bolton BL6 6LB Date: I l /io /IoiLI- Receipts and payment accounts for the year ended 31 December 2024 Unrestricted funds Total funds 31 December 2023 Unrestrlcted funds Total funds 31 December 2022 Notes I￿orne and ondowments from: Donations and legacies Other trading activities Investments Other income Total Expendlture on: Raising funds Costs of generating voluntary income Costs relating to shop sales Charitable activities Total 59,723 16,375 700 10,066 86,864 59,723 16,375 700 10,066 86,864 74,528 59,092 30 12,371 146,021 74.528 59,092 30 12.371 146,021 216 12,191 60,380 72,787 216 12,191 60,380 72,787 336 18,115 137,031 155,482 336 18,115 137,031 155,482 Net Incomellexpendlturo) 14,077 14,077 {9,461) (9,461) Net movement In funds 14,077 14,077 (9,461) (9,461) Reconclliatlon of funds.. Total funds brou ht forward Total funds carried fonvard 106,172 120,249 106,172 120,249 115,633 106,172 115,633 106,172 Slatementof assets and liabilitles as at 31 December 2023 Unrestrlcted funds Total funds 31 December 2023 Unrestricted funds Total funds 31 December 2022 Notes Cash funds Cash at bank and in hand Total curent assets 120,249 120,249 120,249 120,249 106,172 106,172 106,172 106,172 Total funds 120,249 120,249 106,172 106,172 The financial statements were approved by the Trustees on and signed on their behalf. 9110 ILq- June Watkins Chair Notes to the accounts Note 1: Accounting Policies Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In Ihis context cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they be¢ome due. Note 2: Analysis of income 2023 Unrestricted funds 2022 Unrestrlcted funds Total funds Total funds Donatlons and legacles: Donations and gifts Legacies Total 49,997 9,726 59,723 49,997 9,726 59,723 35,529 39,000 74,529 35,529 39,000 74,529 Other tradlng actlvltles Shop sales Rag and textil& sales Totsl 8,472 7,903 16,375 8,472 7,903 16,375 53,933 5,159 59.092 53,933 5,159 59,092 Inv•stments Bank Interest Total 700 700 700 700 30 30 30 30 Total Income 76,798 76,798 133,651 133.651 Note 3: Analysis of expendlture 2023 2022 Accountancy Fees Administrative Costs Charitable Activities Miscellaneous Costs Other Prolessional Fees Premises Travel and accommodation Vet fees Volunteer Expenses 1,320 2,682 20,805 5,849 2,849 7,264 14,047 5,564 720 10,103 26,228 3,790 1,376 73,182 12,987 5,172 3,472 137 030 Note 4: Cash at bank and In hand 2023 2022 Current Accounts Petty Cash Total 120,249 104,134 2,580 106,714 120,249 Note 5: Charity funds Balance at 31 December 2023 Balance at 1 January 2023 Income Expenditure Unrestrict8d Funds 106 172 106 172 86,864 72,787 120,249 120 249 Total Funds 106 172 120 249 2022 comparatlve Balance at 31 December 2022 Balance at 1 January 2022 Incomo Expendlture Unrestrlcted Funds 115,633 115 633 146 021 146 021 155482 155482 106,172 106 172 Total Funds 115 633 146 021 155 482 106 172 Note 6: Trustees ramuneration and oxponses The trustees received no remuneration for the performance of their duties. Trustee expenses of £17,212 (2022.. £3,265} were reimbursed to one Trustee for expenses incurred the purchase of vans and a garden building for the use of the charity. This is due to the fact that the charity does not had a debit card and the suppliers would not accept a cheque. Note 7." Related party transactions There we no related party transactions in the financial year ending 2023 (2022.. none). 10