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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 1071884

SHROPSHIRE CAT RESCUE

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

SHROPSHIRE CAT RESCUE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Page
Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 11

SHROPSHIRE CAT RESCUE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2020

TRUSTEES

D M Beaumont G Bowler (resigned 2.11.20) A Callahan-Page (appointed 24.10.20) T Cross (appointed 24.10.20) M Lloyd Mrs C Mason-Morris B McKay (appointed 12.12.20, resigned 13.6.21) M Micklewright H Smith (appointed 12.12.20) F O R Trillo (resigned 18.4.21)

PRINCIPAL ADDRESS Windyridge Lyth Hill Road Bayston Hill Shrewsbury SY3 0AU

REGISTERED CHARITY NUMBER

INDEPENDENT EXAMINER

1071884 TCA (Shrewsbury) LLP 4 Claremont Bank Shrewsbury Shropshire SY1 1RW

Page 1

SHROPSHIRE CAT RESCUE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are:

a - the prevention of cruelty and relief of cats and kittens who are in need of care and attention by reason of their ill health or abandonment, in particular by the provision of care, veterinary treatment and the provision of homes; and

b - the advancement of public education in the proper care of cats and kittens.

Public benefit

The Trustees have given due consideration to the Charity Commissions' guidance on public benefit and are satisfied that the charity constitutes a public benefit entity as defined by FRS 102.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Details of the activities have been set out in the attached Chairman's report.

FINANCIAL REVIEW

Financial position

The charity has made a surplus of £61,497 compared to £130,978 in the previous year, which was due to considerable donations and legacy income. The current year figure does include a £33,663 increase in the market value of the investments, without which the accounts would show a £27,834 surplus.

Reserves policy

It is the policy of the charity to maintain unrestricted funds which are adequate to fulfil the objectives of the charity, subject to limitations placed on the use of funds which has resulted in reserves building up to the current level. Any surplus funds are held in investments or short term deposits to maintain the income levels for the future.

The free reserves at the year end were £159,217 (2019: £119,523) made up of unrestricted funds, less designated funds, less fixed assets held.

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 continue to adopt the going concern basis in preparing the financial statements.

FUTURE PLANS

Details of future plans have been set out in the attached Chairman's report.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust dated 3rd August 1998 and constitutes an unincorporated charity.

Page 2

SHROPSHIRE AT RESCUE TRUSTEES, REPORT FOR THE YEAR E D31 CEMB R 2020 STRUCTURE. GOVERNANCE AND MANAGEMENT R•Grultment and appolntment of new trustees The management of the charity Is the responsibility of the Trustees who are elected and co-opted under the terms of the Artides of Association. The Trustees meet on an ad-hoc basis to consider issues. Day-trpday deasions in relation lo the organisation and management of the charity are dealt with by the Chaimian. New Trustees are appointed by the Trustees with reference lo the needs of the charlty and the particular attributes of the individuals under consideration. Induction and training of new Trustees is conducted by the Secretary. Key management rèmuneratlon The Trustees ￿nSider the Board of Trustees as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the chartly on a day-lfrday basis. l Tnjslees give of their time freely and no Trustee r8muneralion or expenses were paid in the year. TRUSTEES. RESPONSIBILITY STATEMENT The trustees are responsibl8 for preparing the Trustees, Report and the financial stal8m8nts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard applicabF8 in the UK ar￿ Republic of Ireland" The law applicable to ¢hariligs in England and Wales. the Charities Act 2011, Charity {Accounts and Reports) Regulations 2008 and the provisions of thè ITUSt deed requires the trustees lo prepare financial stslemenlg for 8a¢h financial year which give a true and fair viow of the state of affairs of the charity and of the Incoming resources and 8pplication of resources, including the income and expenditure, of the charity for that period. In preparing those financial stalemenls. the trustees are required lo select suitable accounting policies and then apply them consistenUy- obserye the methods and principles in the Charity SORP., make judgements and estimate5 that are reasonable arKJ prudent: prepare the financial statements on the going concern basis unless It is inappropriate to presume that the charity will continue in business. Th@ trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy 81 any lime the financial position of the charity and lo enable them to ensure thal the financial ststemenls comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provislons of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking asonable steps for the p￿ventIOn and detection of fraud and other irregularities. Approved by order of the board of Iruslees on 25 September 2021 and signed on Its behalf by- M Micklewright- Trustee Page 3

IN EP NT EXAMINER'S REPORT TO THE TR SHROPSHIRE CAT RESCUE TEE Indopgndont exomlnorfs r0POrt to the tru8tee8 of Shropshlre Cat Ro8CUO I report to the eh8rity trustees on my examination of the accounts of Shropshire Cat Rescue (the Trnstl for the year ended 310ecember 2020. Rosponsibllttles and basls 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 Acri. I report in respect of my examination of the Twsfs accounts carried out under section 145 of the A¢1 and in carrying out my examination I have followed all applicable D1￿ctionS given by the Chanty Commission under section 14515llb) of the Act. Independent examlnefs ststoment 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 respecL' accounting records were not kept in respect of the Trust as required by section 130 of the Act,. or the accounts do not accord wrth those records., or the accounts do not comply with the applicable requiremersls conceming the fomi and content of a¢￿Unts 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 examinabon. I have no con¢em$ and have come across no other matters in connection with the examinatson to which attention should be ¢Jrawn in this report in order to enab￿ a proper understsnding of the accounts to be reached. Olwd -(L)I IliQmS C Moewn-wlliams FCA 8Se TCA Ishrewsbury) LLP 4 Claremont Bank Shrewsbury Shropshire SY1 1RW Date.. .2t&E..(xCob￿....2O1¢ Page 4

SHROPSHIRE CAT RESCUE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

2020
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
90,253
Charitable activities
General
32,123
Other trading activities
2
50,463
Other income
3,259
Total
176,098
EXPENDITURE ON
Charitable activities
General
114,601
NET INCOME
61,497
RECONCILIATION OF FUNDS
Total funds brought forward
779,320
TOTAL FUNDS CARRIED FORWARD
840,817		 2019
Total
funds
£
135,676
21,321
73,229
2,935
233,161
102,183
130,978
648,342
779,320

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 5

SHROPSHIRE AT RESCUE STATEMENT OF FINANCIAL POSITIO 31 DECEM 202 2020 Unrestricted funds 2019 Total fiJnd$ Notes FIXED ASSETS Tangible assets 11,716 27,709 CURRENT ASSETS Stocks Investments Cash al bank and In hand 804 563.713 265,908 953 530.050 221,898 830,425 752,901 CREDITORS Amounts falling due wllhin one year (1.324} (1,2901 NET CURRENT ASSETS 829.101 751 611 TOTAL ASSETS LESS CURRENT LIABILITIES 840,817 779,320 NET ASSETS 840817 779,320 FUNDS Unreslricled funds 840817 779.320 TOTAL FUNDS 779 320 The financial statemenls were approved by the Board of Trustees and authorised for issue on 25 September 2021 and were signed on ils behalf by.. M Micklewright- Trustee Thg notes form part of these finanGial statements Page 6

SHROPSHIRE CAT RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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 activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise 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.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 7

continued...

SHROPSHIRE CAT RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

2. OTHER TRADING ACTIVITIES

Shop income
Advertising Space		 2020
£
49,758
705
50,463		 2019
£
71,769
1,460
73,229

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 135,676
Charitable activities
General 21,321
Other trading activities 73,229
Other income 2,935
Total 233,161
EXPENDITURE ON
Charitable activities
General 102,183
NET INCOME 130,978
RECONCILIATION OF FUNDS
Total funds brought forward 648,342
TOTAL FUNDS CARRIED FORWARD 779,320

Page 8

continued...

SHROPSHIRE CAT RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

5. TANGIBLE FIXED ASSETS

Fixtures
and
fittings
£
COST
At 1 January 2020 and
31 December 2020
85,978
DEPRECIATION
At 1 January 2020
58,784
Charge for year
15,993
At 31 December 2020
74,777
NET BOOK VALUE
At 31 December 2020
11,201
At 31 December 2019
27,194
6.
STOCKS
Stocks
7.
CURRENT ASSET INVESTMENTS
Listed investments
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accrued expenses
9.
MOVEMENT IN FUNDS
At 1.1.20
£
Unrestricted funds
General Fund
147,232
The Purr Project
632,088
779,320
TOTAL FUNDS
779,320		 Computer
equipment
£
769
254
-
254
515
515
2020
£
804
2020
£
563,713
2020
£
-
1,324
1,324
Net
movement
in funds
£
23,701
37,796
61,497
61,497		 Totals
£
86,747
59,038
15,993
75,031
11,716
27,709
2019
£
953
2019
£
530,050
2019
£
120
1,170
1,290
At
31.12.20
£
170,933
669,884
840,817
840,817

Page 9

continued...

SHROPSHIRE CAT RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General Fund
171,965
The Purr Project
4,133
176,098
TOTAL FUNDS
176,098
Comparatives for movement in funds
At 1.1.19
£
Unrestricted funds
General Fund
183,402
The Purr Project
464,940
648,342
TOTAL FUNDS
648,342
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General Fund
131,123
The Purr Project
102,038
233,161
TOTAL FUNDS
233,161		 Resources
Movement
expended
in funds
£
£
(148,264)
23,701
33,663
37,796
(114,601)
61,497
(114,601)
61,497
Net
movement
At
in funds
31.12.19
£
£
(36,170)
147,232
167,148
632,088
130,978
779,320
130,978
779,320

Resources
Movement
expended
in funds
£
£
(167,293)
(36,170)
65,110
167,148
(102,183)
130,978
(102,183)
130,978

Page 10

continued...

SHROPSHIRE CAT RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General Fund
The Purr Project
TOTAL FUNDS		 At 1.1.19
£
183,402
464,940
648,342
648,342		 Net
movement
in funds
£
(12,469)
204,944
192,475
192,475		 At
31.12.20
£
170,933
669,884
840,817
840,817

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
The Purr Project
TOTAL FUNDS		 Incoming
resources
£
303,088
106,171
409,259
409,259		 Resources
Movement
expended
in funds
£
£
(315,557)
(12,469)
98,773
204,944
(216,784)
192,475
(216,784)
192,475

The PURR Project Fund (Plan for Ultimate Rescue Relocation) is a designated fund, set up to fund the future relocation of the shelter. Most of the funds held are within an investment portfolio with the balance being recent donations to the charity.

10. RELATED PARTY DISCLOSURES

During the year Trustees made donations to charity totalling £300 (2019: £300).

Page 11

Shropshire Cat Rescue

Registered Charity No. 1071884

“Nurturing respect and compassion for life”

Chairman’s Report 2020

What we do

Our charity is set up to offer shelter, veterinary care and ultimately new homes to cats, kittens and occasionally other small animals throughout Shropshire that have been abandoned or are no longer wanted by their owners. In addition, we offer the following:

Our 2020 Achievements

Our biggest achievement was managing to continue with the admission and rehoming of cats throughout the pandemic. This was largely due to being able to use Facebook to show and receive photographs and

videos. Ensuring our shelter and our shop were both Covid safe was imperative and our supporters and volunteers embraced the positlve attions we have taken to ensure their safety. A Trustee recruitment drive provided us with four new Trustees who are from outside of Shrewsbury and provide the charity with a well-equipped sklll set which includes Marketing, Business, Legal and HR Trustees Current.. Marion Micklewri8ht Chairman Ola Trlllo Dlanne Beaumont Mar8 Lloyd Gift Aid Cindy Mason-morris Icorporate Sponsorship) Tracy Cross Amy Callahan-Pa8e Helen Smith Bruce McKay Statistics We admitted 216 cats. Out of those, 107 were abandoned or strays, 16 were born on site and 9 were admitted due to their owners moving house. The buslest month of the year for Admissions was May. Busiest rehoming month was October The maximum number of cats and kittens at the shelter at one time was 91 in September. Aims and Objectives for 2021 To recruit more Trustees and pro-active volunteers To promote more widely the work of Shropshire Cat Rescue To improve, develop and maintain our suctessful charity Thanks Our charity is extremely grateful to its Trustees, Volunteers and Benefartors, without whom our charity would not be able to support the animals and people that need us and depend upon us. Si8ned Date 20th June 2021 Chairman Marlon Micklewright