Liverpool Cat Welfare and Sanctuary
Charity Registration Number: 1071410
Trustees' Annual Report and Financial Statements
for the year ended 31 December 2024
Contents
Administrative Information ....................................................................................................................... 2 Trustees Annual Report .......................................................................................................................... 3 Structure, governance and management ................................................................................................ 3 Objectives and Activities for the Public Benefit ....................................................................................... 3 Review of Activities and Achievements .................................................................................................. 3 Future Plans ............................................................................................................................................ 3 Financial review ...................................................................................................................................... 3 Reserves Policy ...................................................................................................................................... 3 Trustees’ responsibilities in relation to the financial statements ............................................................. 4 Independent examiner’s report to the trustees of Liverpool Cat Welfare and Sanctuary ....................... 5 Receipts and payment accounts for the year ended 31 December 2024 ............................................... 6 Statement of assets and liabilities as at 31 December 2024 .................................................................. 7 Notes to the accounts ............................................................................................................................. 8
1
Administrative Information
Trustees: June Watkins Jean Ellis Amanda Cooke Charity Address: 569 West Derby Road Liverpool L13 8AD Bankers: Lloyds Bank Church St Liverpool L1 3HD Accountant and Beyond Profit Ltd Independent Examiner: G104 Bolton Arena Arena Approach Horwich Bolton BL6 6LB
2
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 2024.
Objectives and Activities for the Public Benefit
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 permanent 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 services.
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
RCVS Inspection
The RCVS check clinic facilities through their PRACTICE STANDARDS SCHEME (PSS) by inspecting veterinary practice premises (VPPs) for compliance with the veterinary Medicines regulations. This happened in 2024, The inspector was impressed considering we are fairly new to this (thanks to the excellent work by our Vet nurse and vets)
Sadly, due to a virus bought into our rehoming centre we had to close for a period and rehome cats and kittens from foster homes. We still managed to rehome a number of animals. We felt pleased with the success of our summer and Christmas open days, to highlight our charity.
Future Plans
Our future plans will be to have more clinic days, as sadly cats protection are leaving our area. This saddens us as we had built up a good relationship. We hope to book people in earlier for their pets treatment and offer them refreshments. We have finished the memorial garden and will be holding events in future.
Financial review
During the year our income decreased by £10,873 to £97,737. This was due to an increase in shop sales. Expenditure increased by £18,956 to £91,743
Our total charitable funds at the end of the year were £126,243 (2023:£120,249).
Reserves Policy
We do not currently have a reserves policy and the Trustees plan to revisit this. However our current charitable funds equate to 17 months of charitable expenditure which we deem to be sufficient.
3
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 Practice).
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 with 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: 10/10/25
June Watkins
June Watkins (Oct 10, 2025 12:43:22 GMT+1)
June Watkins Chair
4
Independent examiner’s report to the trustees of Liverpool Cat Welfare and Sanctuary
I report to the trustees on my examination of the accounts of the Liverpool Cat Welfare and Sanctuary (the Charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the 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 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
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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
F114 Bolton Arena Arena Approach Horwich Bolton BL6 6LB
Date: 10/10/25
5
Receipts and payment accounts for the year ended 31 December 2024
| Notes Unrestricted funds Total funds 31 December 2024 |
Unrestricted funds Total funds 31 December 2023 |
|---|---|
| £ £ |
£ |
| Income and endowments from: | |
| Donations and legacies 2 53,418 53,418 |
59,723 59,723 |
| Other trading activities 2 37,538 37,538 |
16,375 16,375 |
| Charitable activities 2 - - |
- - |
| Investments 2 1,233 1,233 |
700 700 |
| Other income 5,548 5,548 |
10,066 10,066 |
| Total 97,737 97,737 |
86,864 86,864 |
| Expenditure on: | |
| Raising funds | |
| Costs of generating voluntary income 302 302 |
216 216 |
| Costs relating to shop sales 8,524 8,524 |
12,191 12,191 |
| Charitable activities 3 82,917 82,917 |
60,380 60,380 |
| Total 91,743 91,743 |
72,787 72,787 |
| Net income/(expenditure) 5,994 5,994 |
14,077 14,077 |
| Net movement in funds 5,994 5,994 |
14,077 14,077 |
| Reconciliation of funds: | |
| Total funds brought forward 120,249 120,249 |
106,172 106,172 |
| Total funds carried forward 6 126,243 126,243 |
120,249 120,249 |
6
Statement of assets and liabilities as at 31 December 2024
| Section B Balance sheet | |||
|---|---|---|---|
| Notes Unrestricted funds Total funds 31 December 2024 £ £ |
Unrestricted funds Total funds 31 December 2023 |
||
| £ £ |
|||
| Cash funds | |||
| Cash at bank and in hand 5 126,243 126,243 |
120,249 120,249 |
||
| Total current assets 126,243 126,243 |
120,249 120,249 |
||
| Total funds 126,243 126,243 |
120,249 120,249 |
10/10/25 The financial statements were approved by the Trustees on and signed on their behalf.
June Watkins
June Watkins (Oct 10, 2025 12:43:22 GMT+1)
June Watkins Chair
7
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 this context "cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.
Note 2: Analysis of income
| Note 2: Analysis of income | ||
|---|---|---|
| 2024 | 2023 | |
| Unrestricted funds Total funds £ £ Donations and legacies: |
Unrestricted funds Total funds |
|
| £ £ |
||
| Donations and gifts 49,512 49,512 |
49,997 49,997 |
|
| Legacies 3,906 3,906 |
9,726 9,726 |
|
| Total 53,418 53,418 |
59,723 59,723 |
|
| Charitable activities: | ||
| Grants - - |
- - |
|
| Total - - |
- - |
|
| Other trading activities | ||
| Shop sales 34,480 34,480 |
8,472 8,472 |
|
| Ragand textile sales 3,058 3,058 |
7,903 7,903 |
|
| Total 37,538 37,538 |
16,375 16,375 |
|
| Investments | ||
| Bank Interest 1,233 1,233 |
700 700 |
|
| Total 1,233 1,233 |
700 700 |
|
| Total Income 92,189 92,189 |
76,798 76,798 |
8
Note 3: Analysis of expenditure
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Accountancy Fees | 1,680 | 1,320 | |||
| Administrative Costs | 11,888 | 2,682 | |||
| Charitable Activities | 27,408 | 20,805 | |||
| Miscellaneous Costs | 4,083 | 5,849 | |||
| Other Professional Fees | - | 2,849 | |||
| Premises | 13,865 | 7,264 | |||
| Travel and accommodation | 2,151 | 14,047 | |||
| Vet fees | 18,469 | 5,564 | |||
| Volunteer Expenses | 3,373 | - | |||
| 82,917 | 60,380 |
Note 4: Cash at bank and in hand
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Current Accounts | 126,243 | 120,249 | |
| Total | 126,243 | 120,249 |
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Note 5: Charity funds
| Balance at 1 January 2024 Income Expenditure Balance at 31 December 2024 |
|
|---|---|
| £ £ £ £ |
|
| Unrestricted Funds | 120,279 97,737 (91,743) 126,273 |
| 120,279 97,737 (91,743) 126,273 |
|
| Total Funds | 120,279 97,737 (91,743) 126,273 |
| Prior year comparative | |
| Balance at 1 January 2023 Income Expenditure Balance at 31 December 2023 |
|
| £ £ £ £ |
|
| Unrestricted Funds | 106,172 86,894 (72,787) 120,279 |
| 106,172 86,894 (72,787) 120,279 |
|
| Total Funds | 106,172 86,894 (72,787) 120,279 |
Note 6: Trustees remuneration and expenses
The trustees received no remuneration for the performance of their duties. Trustee expenses of £1,187 (2023: £17,212) were reimbursed to one Trustee for expenses incurred the purchase equipment for the use of the charity.
The Trustees do not any indemnity insurance.
Note 7: Related party transactions
There we no related party transactions in the financial year ending 2024 (2023: none).
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Annual Report and Accounts FYE 31 Dec 24 for signing
Final Audit Report
2025-10-10
Created: 2025-10-03 By: Emma Willder (emma@beyondprofituk.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAwGWYTcaBohY_AYeM2YM8Umz8A4YsDPek
"Annual Report and Accounts FYE 31 Dec 24 for signing" Histor
y
Document created by Emma Willder (emma@beyondprofituk.co.uk)
2025-10-03 - 1:39:16 PM GMT- IP address: 212.139.0.30
Document emailed to June Watkins (liverpoolcatwelfare@hotmail.com) for signature
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Document emailed to Emma Willder (emma@beyondprofituk.co.uk) for signature
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Document e-signed by June Watkins (liverpoolcatwelfare@hotmail.com)
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Document e-signed by Emma Willder (emma@beyondprofituk.co.uk)
Signature Date: 2025-10-10 - 11:45:27 AM GMT - Time Source: server- IP address: 212.139.0.30
Agreement completed.
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