Charity registration number 1086255
CATWEL (CARDIFF)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

CATWEL (CARDIFF)
CONTENTS
Page
Trustees. report
Statement of trustees, responsibilities
Independent examinerfs report
ststement of financial activities
Balance sheet
Notes to the financial statements
9-15

CATWEL (CARDIFF)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document. the Charities Act 2011 and "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 IFRS 1021
(effective 1 January 2019)"
Objectives and activities
The charity's objectives as set out in the goveming document are=
Catwel exists to provide temporary Gare to stray and abandoned cats and where possible find good homes
for their future welfare.
They are usually fully health checked by our approved vets, and we endeavor to meet the cost of any medical
requirements wherever necessary.
New homes are sought for any rescued cats after receiving appropriate care and are well enough to be rehomed.
Where possible feral or wild cats are neutered and transported to a safe environment where they continue to
receive appropriate food and shelter.
ca￿e1 receives no assistance from the local authority or any extemal agency on a regular basis. It relies upon
the generosity of its supporters and charitsble donations. It continues to run a very successful charity shop and
this venture has proved extremely rewarding and a significant supplement to the traditional fund-raising activities
the charity has relied on since its commencement. The charity does apply from time to time, for, and has
received both general and specific grants to meet certain of its costs from charitable and other animal welfare
trusts.
All work, other than veterinary care is carried out wherever possible by our own very loyal and unpaid volunteers
and supporters. This includes those at the rehoming centre and the shop.
The charity have paid due regard to guidance issued by Ihe Charity Commission in deciding what activities the
charity should undertake.
The main activities undertaken in relation to public benefit are noted throughout the report.
Achievements and performance
This was an extremely busy year for the charity putting pressure on Trustees and volunteers.
The charity has helped stray feral pregnant cats and of course kittens by taking in and finding new permanent
loving homes for them.
We have been very lucky to have reGeived an incredible amount of donations in the form of items to sell in our
Charity Shop and financial donations allowing us lo provide veterinary care and prescription foods etc for cats
and kittens in care.
We have still been feeling some degree of disruption due to the effects of Covid Gausing more of an impact on
the charity shop than the cattery, as there have been more volunteers having to isolate from the shop team.
There has also been a lack of customers due to the financial squeeze that everyone is experiencing. Of course,
this has an effect on the shop takings.
The financial climate at present means that there has been a direct impact on animal charities, including us, with
many landlords deciding to sell their rental properties. this has left tenants with no home and nowhere to go with
their pet. This results in them trying to hand them over to charities. An extremely upsetting situation, especially if
we are unable to help.

CATWEL (CARDIFF)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Also, there has been an effect on people considering whether they are able to afford to adopt and pay the
expenses related to pet ownership, which results in cats being in care for longer whilst trying to find them
permanent loving homes.
We have had a number of very poorly cats and kittens in care that have suc￿SsfUllY been nursed back to health
and rehomed. The charity now takes Ihe strain a little by ensuring that ALL cats and kittens are spayed, neutered,
microchipped and fully vaccinated before being homed. This does reduce the initial financial costs for new
owners. We have also never Charged an adoption fee but asked for a donation. which has been a system that
has worked extremely well for us and will continue to be the process for us.
We do continue to undertake preadoption home visits prior to any meetings with the cats. During Covid, many
were conducted virtually online and this had been a practice that we have continued with some of the new
homes, again it works very well for us.
We have had some additions to our Sponsor Cats that we finance treatment and medications for, as these little
ones have medical conditions, behavioral issues and disabilities that prevent them from being homed, so many
of them are in permanent foster care. with us supporting the foster carers by covering food costs, veterinary
costs and travel associated with any veterinary trips. etc. often taking the cats to the vets for the foster carers.
We are successfully managing to contain any viruses and the like at the cattery using zoned areas for
Quarantine, Isolation and Healthy areas, and have also purchased five upvc kitten pens to add a nursery area for
kittens.
We have also added an incubator, oxygen generator and nebulizer to our equipment. as one of the Sponsor cats
has a serious heart defect meaning she sporadically requires oxygen therapy. This equipment will also be
invaluable for when we take in any orphaned kittens for hand rearing.
As always, we are extremely thankful to have such wonderful supporters and volunteers, without whom we just
simply could not function and provide this lifeline for cats and kittens in need.
Financial ￿VIeW
The charity made an unrestricted deficit of £7.653 (2023: £28.988 surplus) for the 2024 financial year.
Catwel's expenditure is proportionate to its income. The more money available the more can be used in helping
Cats. The main stream of income these days is from the shop, but we do have a number of extremely hard
working fundraisers, regular donors and bequests.
All income is used to meet the charity's objectives, which include the running costs of our rehoming centre and
at sanctuary - Ty Mair, in addition to the initiatives outlined above.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees considers that
reserves at this level will ensure that, in the event of a significant drop in income, they will be able to continue the
charity's current activities while consideration is given to ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
Catwel endeavours to make the most effective use of all of its reSOur￿s. Any surplus funds whiGh are not
immediately needed are invested in low risk deposits with major bankers and building societies. The length of
such deposits will depend upon interest rates and the expectancy of needing to utilise such funds.
The charity's free reserves (unrestricted funds less designated funds) lotalled £199,88612023'. £201,539) as at
31 March 2024.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in
place to mitigate exposure to the major risks.

CATWEL (CARDIFF)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Future plans
Immediate plans for the future are to overhaul and repair the cattery and continue to repair and replace the
wooden pens. This work is likely to continue throughout 2024 where possible, supported by foster carers
whenever possible.
Future fundraising plans are to focus on being able to maintain sales online and on eBay and to continue the
running of our Charity shop.
structu￿, governance and management
The organisation is an unincorporated charity whose goveming document is its trust deed dated 26 March 2001.
Trustees are recruited by the current trustee board, new trustees are selected by meeting of the trustees, where
nominees are discussed and appointed accordingly.

CATWEL (CARDIFF)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reference and administrative details
Charity name
Cahvel (Cardiffj
Charity number
1086255
Trustees
Ms H Powell
Ms L Stent Criddle
Ms Z Preece
Principal address
3 Cefn Coch
Radyr
Cardiff
CF15 8BJ
Independent examiner
Azets Audit Senrfices
Ty Derw
Lime Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8AB
Bankers
HSBC
75 Llandennis Road
Cardiff
CF23 6EE
The trustees, report was approved by the Board of Trustees.
Ms H Powell - Trustee
Dated..
22JanuBry 2025

CATWEL (CARDIFF)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
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 and 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 the incoming reSoUr￿S and
application of resources of the charity for that year.
In preparing these financial statements. the trustees are required to:
select suitsble 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 lo presume that the charity
will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that Ihe financial stalements 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.
The trustees are responsible for the maintenance and integrity of the charity and financial infomiation included on
the charity's website. Legislation in the United Kingdom goveming the preparalion and dissemination of financial
statements may differ from legislation in other jurisdictions.

CATWEL (CARDIFF)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CATWEL (CARDIFF)
I report to the trustees on my examination of the finanaal statements of Ca￿1 {Cardiffj (the charity) for the
year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance
with the requirements of the CharitiesAct 2011 (the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the
2011 Act. In carrying out my examination I have followed all 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 financial statements in accordance with
Accounting and Reporting by Charities preparing their accounts in accordance wth 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 Practice issued on 1 April 2005 which is referred to in the
extant regulations but has now been withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporbng periods beginning on or after 1
January 2015.
I have completed my examination. I confirm 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 financial statements do not accord wth those records" or
the financial statements do not comply with the applicable 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 concems 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 financial statements to
be reached.
Andrew Howells
Azets Audit Services
TyDe
Lime Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8AB
24js￿Lr￿ 2025
Dated:.........................

CATWEL (CARDIFF)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Unrestricted
funds
funds
2024
2023
Notes
Income from:
Donations and legacies
Other trading activities
Investments
29,747
32,905
3,487
58,456
47,292
939
Total income
66,139
106,687
enditure on:
Charitable activities
73,792
77,699
Net (expenditure}lincome for the yearl
Net movement in funds
(7,653)
28,988
Fund balances at 1 April 2023
454,039
425,051
Fund balances at 31 March 2024
446,386
454,039
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

CATWEL (CARDIFF)
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Cash at bank and in hand
11
246.500
252.500
202.106
203.464
Creditors: amounts falling due within
one year
12
(2.220)
(1,925)
Net current assets
199,886
201,539
Total assets less current liabilities
446,386
454.039
Income funds
Unrestricted funds
Designated funds
General unrestricted funds
13
246,500
199,886
252,500
201,539
446,386
454,039
6,386
454,039
The financial statements were approved by the Trustees on . 22 january 2025
H Powell - Trustee

CATWEL (CARDIFF)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Catwel (Cardiff) is an unincorporated charity, vthose principal office is 3 Cefn Coch, Radyr. Cardiff, CF15 8BJ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document. the
Charities Act 2011 and "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 charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statemerlts have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practi￿ which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in steding, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been p￿pared under the historical cost convention. The principal aGGounting
policies adopted are set out below.
1.2 Going concem
At the time of approving the financial statements. the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the tnjstees in furtherance of their charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific
purposes. The purposes and uses of the designated funds are sel out in Ihe notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be re￿ived.
Cash donations are reGognised on receipt. Other donations are recognised once the charrty has been notified
of the donation. unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distrtbution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.
The value of donated goods sold in the shop are not recognised when received but recognised when they are
sold.

CATWEL (CARDIFF)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Fundraising income is recognised when received.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity: this is nomially upon notification of the interest paid or payable by the bank.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it
is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings:
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and ServI￿S for its beneficiaries.
Govemance costs included in support costs are those costs associated with meeting the
constitutional and statutory requirements of the charity.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect
the use of the resource. Costs relating to a particular activity are allocated directly.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases-
Freehold land and buildings
Motor vehicles
2°/0 on cost. land is not depreciated
20°/0 Straight line
The gain or loss arising on the disposal of an asset is determined as the differen￿ between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequenlly carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
10-

CATWEL (CARDIFF)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are settled, or when the charity transfers the financial assel and substantially all the risks and rewards of
ownership to another entity, or rf some significant risks and rewards of ownership are retained but control of
the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction pri￿ unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rale of interest. Financial liabilities Glassified as payable
within one year are not amortised.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.9 Employee benefits
The costs of short-temi employee benefits are recognised as a liability and an expense, unless those costs
are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Critical accounting estimates and judgements
In the application of the charity's accounting policies. the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the perii)d of the revision and future periods where the revision affects both current and future
periods.
Donations and legacies
Unrestricted Unrestricted
funds
funds
2024
2023
Donations and gifts
Legacies receivable
14,009
15,738
18,456
40,000
29,747
58,456
11

CATWEL (CARDIFF)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Shop Income
Fundraising events
31,495
1,410
42,386
4,906
Other trading activities
32,905
47,292
Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
3,487
939
Charitable activities
2024
2023
Depreciation and impaim)enl
Consumables
Vet fees
Motor expenses
Premises Gosts
Repairs and renewals
Telephone
Rent
Insurance
Bank charges
Professional fees
Honorarium
6,000
16,084
11,954
2,465
14,565
3,110
515
13,200
1,691
257
1,731
6,000
12,130
14,802
2,808
11,058
2,876
466
14,400
1,075
289
10,000
71,572
75,904
Share of governance costs (see note 7)
2,220
1,795
73,792
77,699
12-

CATWEL (CARDIFF)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
costs
2024Support costs Governan
costs
2023
Accountancy fees
2,220
2,220
1,795
1,795
2.220
2,220
1,795
1,795
Analysed between
Charitable activities
2.220
2.220
1,795
1,795
Governance costs includes payments to the independent examiners of £1,550 12023.. £1.190) for the
independent examination and £670 (2023- £605) for preparation of the financial statements.
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
Gharity during the year.
During the year, 1 trustee was reimbursed for expenses totalling £310 (2023: £nil).
Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to Ihe exient that these are applied to its Gharitable objects.
13-

CATWEL (CARDIFF)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Tangible fixed assets
Freehold land Motor vehicles
and buildings
Total
Cost
At 1 April 2023
332.000
7,500
339,500
At 31 March 2024
332.000
7,500
339,500
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
85,500
4,500
1,500
1,500
87,000
6,000
At 31 March 2024
90,000
3,000
93,000
Carrying amount
At 31 MarGh 2024
242,000
4,500
246,500
At 31 March 2023
246.500
6,000
252,500
12 Creditors: amounts falling due within one year
2024
2023
Accruals
2,220
1,925
13 Designated funds
The income funds of the Gharity indude the following designated funds which have been set aside out of
unrestricted funds by the trustees for specific purposes=
Movement in funds
Incoming
Resources
resources
expended
Balance at
1 April 2022
Balance at
1 April 2023
Resources
Balance at
ex￿nded 31 March 2024
Fixed assel fund
251,000
7,500
{6,000)
252,500
(6,000)
246,500
251,000
7,500
{6,000)
252,500
(6,000)
246,500
Fixed asset fund
Fund represents the net book value of the fixed assets held by the charity. Resources expended relate to the
depreciation charge each year.
14-

CATWEL (CARDIFF)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Analysis of net assets between funds
Unrestricted Designated
funds
funds
2024
2024
Total Unrestricted Designated
funds
funds
2023
2023
Total
2024
2023
Fund balances at
31 March 2024
are represented
by..
Tangible assets
Current assetsl{liabilities)
246,500
246,500
199,886
252,500
252,500
201,539
199,886
201,539
199.886
246,500
446,386
201,539
252,500
454,039
15 Related party transactions
There were no disclosable related party transactions during the year (2023- none).
15-