Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
CARING FOR CATS (YORKSHIRE & HUMBER)
## FINANCIAL STATEMENTS
Year ended
31 MARCH 2021
PHOENIX ACCOUNTANCY AND BUSINESS CONSULTANCY LIMITED
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Contents to the Financial Statements For the year ended 31 March 2021**
||Page|
|---|---|
|Trustees Annual Report|3|
|Independent Examiners’ Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Statement of Cash Flows|11|
|Notes to the Financial Statements|12|
2
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Trustees Annual Report For the year ending 31 March 2021**
The Trustees present their report with the financial statements of the charity for the year ended 31 March 2021
## **Reference and Administrative Details of the Charity, its Trustees and Advisers**
Name of charity: Caring for Cats (Yorkshire & Humber)
Charity Registration Number: 1087921 Principal Operating Address: 68 West End South Cave Brough East Yorkshire HU15 2EY
## Trustees:
Names of trustees who served during the year were as follows: Mrs R Atkin (Chairperson) Mr S G Marshall (Treasurer) Mrs L King (Secretary) Mrs T Dawson Mr M Lamb Mrs C Wall
Independent Examiner: Sian Broughton ACMA, CGMA, DChA, MAAT Phoenix Accountancy and Business Consultancy Limited Morley’s Cottage Morley’s Yard Walkergate Beverley HU17 9BY Bankers HSBC 3-4 Jameson Street Hull HU1 3JX
3
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Trustees Annual Report For the year ending 31 March 2021**
## Governing Document:
Caring for Cats (Yorkshire & Humber) is a registered charity governed by its Constitution which was adopted on the 28 January 2001 and amended on 17 May 2009.
## **Objectives and Activities**
The charity's objectives and principal activities are to relieve the suffering of feral, stray and unwanted cats which are in need of care by reason of homelessness, maltreatment, abuse, imminent danger, illness or other causes.
## **Achievements and Performance**
2020/21 was as for most of us a surreal period for our group of volunteers having to deal with the impact of the pandemic which resulted in us having to close the homing centre to the public for a several months and having to adopt new homing concepts based on appointments only, this had a massive impact but we are so proud to have rescued an amazing 102 cats & kittens in 2020 and first the 3 months of 2021. Many were saved from sadly desperate situations and around two thirds were reported to us as feral. The vast majority successfully found loving homes with new owners and families via our homing centre. Just a handful were returned to safe feral homes where they receive food, shelter and care as needed. All this was made possible by a dedicated team of unpaid volunteers and the generosity of our supporters, individuals and organisations/Trusts.
2020/21 has financially been very tough with us losing a lot of our mainstream fundraising streams notably the charity shop, open days, fundraising events etc. Despite that we have managed to continue operating albeit at a reduced throughput and having to prioritise the neediest cases.
We have been eligible for various pandemic grants to help with the charity shop costs whilst we have been closed and thankfully due to the publics support, grants and donations from **Pet plan** , **Support adoption for Pets** , **Rose Animal welfare trust** and many other individual donors along with some large legacies we are still in a financially strong position to continue the charities work.
One of the grants we received was to upgrade the heating and ventilation in the Market Weighton homing centre, work is planned to start later in 2021 to complete this project.
4
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Trustees Annual Report For the year ending 31 March 2021**
## **Achievements and Performance (continued)**
Priority cases rescued included:
- Cats and litters rescued from inappropriate locations/conditions, often living in appalling neglect, and at risk of further cruelty or harm.
- Road traffic accident victims, where complex injuries or fractures meant the cat was facing euthanasia.
- Numerous cats whose owners had died or gone into care without making provision for often elderly pets. Typically these animals are abandoned outside, without food or shelter, or facing being sent for euthanasia. The number of such cases continues to represent around 20% of the calls we receive.
- Otherwise healthy stray or unwanted cats & kittens, trapped by public organisations and sent to be euthanised as unwanted nuisance/pests.
## **Neutering**
We continue to support the local community with neutering any feral and stray cats that are reported to us including several feral colonies.
## **Feral focus**
Ferals are widely mislabelled by many as cats able to survive outdoors and so are not in need of rescuing. Our work proves most are not untameable/feral, only frightened. Regardless of their ‘owner status’ our charity believes all have as much right to a life without uncontrolled breeding, hunger, disease and suffering as anyone’s pet cat. They will therefore continue to take priority on our waiting list and represent up to two thirds of our admissions.
## **Long-term foster cats**
Our long term foster scheme currently cares for 21 cats. These are cats that are very elderly, traumatised, or that have come into our care with chronic medical conditions which have been controlled and managed with medication, and are now living in new long term foster homes. Fosterers may not be able to take on the full responsibility and costs of cat ownership but can give care and love, whilst the charity continues to cover any veterinary costs.
The cat sponsorship scheme we run alongside this as vital fundraising is also moderately successful, and each year around 48 sponsorships are donated at £60 each. Many of these kind people are local and have become annual sponsors. But donors have come from as far afield as USA and New Zealand, having found us online and been touched by the cats’ stories and situations.
5
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Trustees Annual Report For the year ending 31 March 2021**
## **Charity improvements**
The website continues to be an important channel to engage with supporters and help rehome our rescued cats. Over 40% of visitors to our homing centre have first viewed our website and clicked on the ‘cat gallery of animals for adoption’. Google searches which return our website are also a notable source of people calling for free advice about how to care for feral or stray cats. Many calls are from out of the area, showing how well our website is performing on Google for keywords. This does however add to the workload for the Co-ordinator, a volunteer herself with multiple disabilities and health problems.
The charity is striving to keep the majority of the roles within the charity voluntary to ensure that our funds go directly to the welfare of the cats. We still employ a cat care assistant part time (16 hours a week) A shop manager is employed to run our charity shop in Beverley which continues to do well and is a valuable source of income.
Lastly, the charity is committed to maintaining and building relationships with our supporting local veterinary practices, Battle Flatts and Swanbridge. The high levels of expertise and care provided by individual vets help us advance our cat welfare standards and further enhance our local reputation as an ethical cat shelter.
## **Main objectives for the following year:**
In developing the main objectives for the following year the Trustees have given regard to the Charity Commission guidance on public benefit.
The following have been identified as the main aims to work towards in 2020-21:
- To increase fundraising streams and consider exploring new ways of fundraising in view of the changing challenges of Covid 19 .
- Source additional funding grants.
- To improve communication between volunteers.
- Achieve and maintain a 25% emergency reserve fund
- Maintain our current high profile.
- To improve the heating/ventilation in the rehoming centre as it is currently insufficient.
## **Financial Review**
## Reserves Policy
The trustees have carried out a review of the reserves and aim to maintain a reserve equivalent to 25% of annual expenditure. We will work towards trying to achieve this.
6
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Trustees Annual Report For the year ending 31 March 2021**
## Investment Policy
Aside from building up a prudent amount in reserves each year most of the charity's funds are to be spent in the short term so there are few funds for long term investment. A review of investment policies is undertaken at the end of each financial year.
## **Independent Examiner**
Our Independent Examiner for the year was Sian Broughton ACMA, CGMA, DChA, MAAT of Phoenix Accountancy and Business Consultancy Limited, a subsidiary of East Riding Voluntary Action Services (ERVAS) Ltd. A resolution to reappoint Phoenix Accountancy and Business Consultancy will be proposed at the forthcoming annual general meeting.
## **Declaration**
The Trustees of the charity are pleased to present their report together with the accounts for the year ended 31 March 2021. The accounts comply with current statutory requirements, the governing document and the Statement of Recommended Practice – Accounting and Reporting by Charities.
Approved by the Trustees and signed on its behalf by:
## **Signatures have been removed for security purposes**
Mr S G Marshall **Trustee**
Date: 25 March 2022
7
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Independent Examiner’s Report to the Members of Caring for Cats (Yorkshire and Humber)**
I report on the accounts of Caring for Cats (Yorkshire and Humber) for the period ended 31 March 2021, which are set out on pages 9 to 21.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145 (5)(b) of the Charities Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
## **Signatures have been removed for security purposes**
## **Sian Broughton ACMA, CGMA, DChA, MAAT**
Chartered Management Accountant Director of Phoenix Accountancy and Business Consultancy Limited Morley’s Cottage, Morley’s Yard Walkergate, Beverley East Yorkshire HU17 9BY
Date: 25 March 2022
8
## CARING FOR CATS (YORKSHIRE & HUMBER)
## **Statement of Financial Activities For the year ended 31 March 2021**
|Notes
**Income**
Donations, legacies and grants
2
Income from charitable activities
2
Income from other trading activities
2
Investment income
2
**Total income**
**Expenditure**
Expenditure on charitable activities
3
Expenditure on raising funds
3
**Total expenditure**
**Net movement in funds**
Total funds brought forward
9-11
**Total funds carried forward**
9-11|**2021**
**2021**
**2021**
**2020**
**2020**
**2020**
**Unrestricted**
**Restricted**
**Total**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**funds**
**Funds**
**funds**
**funds**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
156,383
8,697
165,080
74,726
5,400 80,126
4,855
-
4,855
15,933
- 15,933
23,945
- 23,945
70,917
- 70,917
5
-
5
5
- 5|
|---|---|
||185,188
8,697
193,885
161,581
5,400
166,981|
||87,331
534
87,865
100,414
534 100,948
31,548
8,097
39,645
46,724
-
46,724|
||118,879
8,631 127,510
147,138
534 147,672|
||**66,309**
**66**
**66,375**
**14,443**
**4,866**
**19,309**|
||31,382
10,204
41,586
16,939
5,338
22,277|
||**97,691**
**10,270**
**107,961**
**31,382 **
**10,204 **
**41,586**|
9
## CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Balance Sheet As at 31 March 2021**
|**alance Sheet**
**s at 31 March 2021**||
|---|---|
|**Notes**
**Fixed assets**
Tangible assets
6
**Current assets**
Debtors
7
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling due within one year**
8
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**Creditors: amounts falling due after one year**
**Net Assets**
**Funds of the Charity**
Unrestricted funds
9-11
Restricted income funds
9-11
**Total funds**
`|**2021**
**Unrestricted**
**funds**
**2021**
**Restricted**
**funds**
**2021**
**Total**
**funds**
**2020**
**Unrestricted**
**funds**
**2020**
**Restricted**
**funds**
**2020**
**Total**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
7,835
4,270
12,105
9,852
4,804
14,656
20,877
-
20,877
25,584
-
25,584
73,809
6,000
79,809
14,466
5,400
19,866|
||94,686
6,000
100,686
40,050
5,400
45,450
(4,830)
-
(4,830)
(18,520)
-
(18,520)|
||89,856
6,000
95,856
21,530
5,400
26,930|
||97,691
10,270
107,961
31,382
10,204
41,586
-
-
-
-
-
-|
||**97,691**
**10,270**
**107,961**
**31,382**
**10,204**
**41,586**|
||97,691
-
97,691
31,382
-
31,382
-
10,270
10,270
-
10,204
10,204
**97,691**
**10,270**
**107,961**
**31,382**
**10,204**
**41,586**|
The financial statements were approved by the Board on 25 March 2022 and signed on its behalf by
## **Signatures have been removed for security purposes**
_________________________________________________________, Mr S G Marshall, Trustee
The notes on pages 12 to 21 form part of these financial statements
10
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Cashflow Statement As at 31 March 2021**
|Notes
**Net Movement in Funds**
Add back depreciation charge
6
Deduct interest income shown in investing
activities
2
Decrease/(increase) in debtors
7
Increase/(decrease) in creditors
8
**Net cash used in operating activities**
**Cash flows from investing activities**
Interest income
2
Purchase of tangible fixed assets
6
**Cash provided by (used in) investing**
**activities**
Increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the start of the year
**Total cash and cash equivalents at the end**
**of the year**|**2021**
**2020**
**Total**
**Total**
**£**
**£**
**66,375**
**19,309**
2,551
2,551
(5)
(5)
4,707
(15,380)
(13,690)
4,069|
|---|---|
||**59,938**
**10,544**|
||5
5
-
-|
||**5**
**5**|
||59,943
10,549
19,866
9,317|
||**79,809**
**19,866**|
The notes on pages 12 to 21 form part of these financial statements.
11
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Notes to the financial statements for the period ended 31 March 2021**
## **1. Accounting policies**
## **1.1. Basis of Preparation**
The financial statements have been prepared 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 (FRS102) (effective 1[st] January 2019) – (Charities SORP (FRS102)) and the financial reporting standard applicable in the UK and Republic of Ireland (FRS102).
Caring for Cats (Yorkshire & Humber) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **1.2. Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
## **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 Bank
## **1.3. Fund Accounting**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors. Restricted funds are accounted for separately to each other and to the core funding of the company.
General funds are unrestricted funds which are available for use at the discretion of the directors in the furtherance of the general objectives of the charity and which have not been designated for other purposes.
## **1.4. Allocation of Support Costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charities activities.
Due to the level of materiality of allocating support costs to the costs of fundraising, these costs have all been allocated to charitable activities. A full breakdown of all costs related to Charitable Activities has been provided in Note 3.
12
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921
## **Notes to the financial statements for the period ended 31 March 2021**
## **1.5. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the terms of the lease, whichever is the shorter.
Cattery Cages and Equipment 10% reducing balance Motor Vehicles 25% reducing balance Sundry Office Equipment 15% reducing balance
## **1.6. Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due **.**
## **1.7. Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term 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.
## **1.8. Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due **.**
## **1.9. Going Concern**
The financial statements have been prepared on a going concern basis.
## **1.10. Taxation**
In accordance with Paragraph 1 of Schedule 6 Finance Act 2010, the Charity is a charity for tax purposes and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT.
The Charity is registered for Value Added Taxation therefore all income and expenditure is shown net of reclaimable input and output tax.
13
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **2. Income: Analysis of income**
## **Donations, legacies and grants**
|**Grants:**
Coronavirus Job retention
scheme
The Petplan Charitable Trust
ERYC – Coronavirus Support
**Total Grants**
**Donations:**
Rose Animal Welfare Trust
Other donations (including Gift
Aid)
Legacies
Pets at Home
Rob Hadley
Peter Davies|2021
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2020
Unrestricted
funds
2020
Restricted
funds
2020
Total
funds
£
£
£
£
£
£
-
-
8,097
600
8,097
600
-
-
-
5,400
-
5,400
10,000
-
10,000
-
-
-|
|---|---|
||10,000
8,697
18,697
-
5,400
5,400
-
-
-
5,000
-
5,000
73,473
-
73,473
67,121
-
67,121
-
-
-
-
-
-
-
2,605
-
-
-
2,605
47,620
-
47,620
-
-
-
25,290
-
25,290
-
-
-
156,383
8,697
165,080
74,726
5,400
80,126|
14
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **2. Income: Analysis of income (continued)**
## **Charitable Activities**
|**Charitable Activities**|||||||||
|---|---|---|---|---|---|---|---|---|
||2021|2021||2021||2020|2020|2020|
||Unrestricted|Restricted||Total||Unrestricted|Restricted|Total|
||funds|funds||funds||funds|funds|Funds|
||£|£||£||£|£|£|
|Homing of cats & kittens|4,855||-|4,855||15,933|-|15,933|
|**Income from other trading**|**activities**||||||||
||2021|2021||2021||2020|2020|2020|
||Unrestricted|Restricted||Total||Unrestricted|Restricted|Total|
||funds|funds||Funds||funds|funds|Funds|
||£|£||£||£|£|£|
|Sale of Goods|23,945||-|23,945||70,917||-
70,917|
|**Investment Income**|||||||||
||2021|2021||2021||2020|2020|2020|
||Unrestricted|Restricted||Total||Unrestricted|Restricted|Total|
||funds|funds||funds||funds|funds|funds|
||£|£||£||£|£|£|
|HSBC Bank: - Current and|5||-||5|5|-|5|
|deposit accounts|||||||||
15
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **3. Expenditure: Analysis of expenditure**
## **Expenditure on Charitable Activities – Cat Welfare Costs**
|Staff Costs
Staff Training
Veterinary Fees
Food and Litter
Cleaning and Waste Disposal
Cat-toys and Accessories
Rent
Rates and Water
Light and Heat
Repairs and Renewals
Printing, Postage and Stationery
IT Costs
Motor Expenses
Telephone
Licences and Insurance
Independent Examiners Fee
Payroll Fees
Bank Charges
Finance Charges
Depreciation|2021
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2020
Unrestricted
funds
2020
Restricted
funds
2020
Total
funds
£
£
£
£
£
£
11,846
-
11,846
11,310
-
11,310
-
-
-
480
-
480
42,629
-
42,629
46,578
-
46,578
4,503
-
4,503
10,594
-
10,594
2,811
-
2,811
3,937
-
3,937
753
-
753
282
-
282
11,465
-
11,465
11,641
-
11,641
-
-
-
-
-
-
89
-
89
143
-
143
1,193
-
1,193
3,680
-
3,680
653
-
653
2,121
-
2,121
2,635
-
2,635
209
-
209
2,146
-
2,146
2,128
-
2,128
2,816
-
2,816
2,311
-
2,311
538
-
538
520
-
520
915
-
915
905
-
905
322
-
322
310
-
310
-
-
-
40
-
40
-
-
-
1,208
-
1,208
2,017
534
2,551
2,017
534
2,551
87,331
534
87,865
100,414
534
100,948|
|---|---|
16
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **3. Expenditure: Analysis of expenditure (continued)**
|
**Expenditure on Raising Funds**
Staff Costs
Rent and Rates
Utilities
Repairs and Renewals
Waste Disposal/Cleaning
Telephone and Internet
Stationery/Software
Items for Resale
Items for Fundraising|2021
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2020
Unrestricted
funds
2020
Restricted
funds
2020
Total
funds
£
£
£
£
£
£
7,617
8,097
15,714
18,522
-
18,522
19,411
-
19,411
18,833
-
18,833
605
-
605
1,924
-
1,924
-
-
-
-
-
-
-
-
-
549
-
549
397
-
397
384
-
384
600
600
600
-
600
2,510
-
2,510
3,934
-
3,934
408
-
408
1,978
-
1,978
31,548
8,097
39,645
46,724
-
46,724|
|---|---|
17
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **4. Staff costs**
|Wages and salaries (inc e’ers NI and Pensions)|2021
Total
2020
Total
£
£
27,560
29,832|
|---|---|
## **5. Operating surplus**
The operating surplus is arrived at after charging:
|he operating surplus is arrived at|after charging:||||
|---|---|---|---|---|
|||2021||2020|
|||Total||Total|
|||£||£|
|Depreciation – Owned Assets|||2,551|2,551|
|Accountancy Fees – Independent|Examination||915|905|
|Accountancy Fees – Payroll Fees|||322|310|
||||3,788|3,766|
|**angible Fixed Assets**|||||
||Cattery|Sundry|Motor|Total|
||Cages and|Equipment|Vehicles||
||Equipment||||
||£|£|£|£|
|**Cost**|||||
|At 01 April 2020|29,084|17,165|12,309|58,558|
|Additions|-|-|-|-|
|Disposals|-|-|-|-|
|At 31 March 2021|29,084|17,165|12,309|58,558|
|**Depreciation**|||||
|At 01 April 2020|21,535|12,979|9,388|43,902|
|Charge for the year|839|738|974|2,551|
|On Disposals|-|-|-|-|
|At 31 March 2021|22,374|13,717|10,362|46,453|
|**Net Book Value**|||||
|At 31 March 2020|7,549|4,186|2,921|14,656|
|At 31 March 2021|6,710|3,448|1,947|12,105|
## **6. Tangible Fixed Assets**
18
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **7. Debtors**
|Debtor – Gift Aid
HMRC Reclaimable VAT
Accrued Income
Prepayments|2021
Total
2020
Total
£
£
506
6,570
13,371
12,014
-
-
7,000
7,000
20,877
25,584|
|---|---|
## **8. Creditors: Amounts falling due within one year**
|Trade Creditors
Payroll Taxes
Pensions
Accruals and Deferred Income|2021
Total
2020
Total
£
£
3,338
16,152
543
1,077
39
66
910
1,225
4,830
18,520|
|---|---|
## **9. Accumulated funds**
|Balance at 01 April 2020
Movement in funds for the year
Balance at 31 March 2021|2021
2021
2021
2020
Unrestricted
funds
Restricted
funds
Total
funds
Total
Funds
£
£
£
£
31,382
10,204
41,586
22,277
66,309
66
66,375
19,309
97,691
10,270
107,961
41,586|
|---|---|
## **10. Analysis of net assets between funds**
|Tangible Fixed Assets
Current Assets
Current Liabilities
Non-Current Liabilities|2021
2021
2021
2020
Unrestricted
funds
Restricted
funds
Total
Funds
Total
Funds
£
£
£
£
7,835
4,270
12,105
14,656
94,686
6,000
100,686
45,450
(4,830)
-
(4,830)
(18,520)
-
-
-
-
97,691
10,270
107,961
41,586|
|---|---|
19
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **11. Restricted funds**
|Jean Sainsbury
Trust
Pets at Home
The Petplan
Charitable Trust|Balance
at
Movement in Resources
Balance
at
01/04/20
Incoming
Outgoing
Asset
Depreciation
Transfers
31/03/21
1,966
-
-
(219)
-
1,747
2,838
-
-
(315)
-
2,523
5,400
600
-
-
-
6,000
10,204
600
-
(534)
-
10,270|
|---|---|
A brief description of the Restricted Funds are given below:
**The Jean Sainsbury Trust** provided a restricted donation for the purpose of improving the cattery facilities at South Cave with the acquisition of new cages and building improvements. The balance on this account relates to fixed assets and is not a monetary fund.
**Pets at Home** provided a restricted donation for improving the cattery facilities. The balance on this account relates to fixed assets and is not a monetary fund.
**The Petplan Charitable Trust** provided a restricted grant to upgrade the heating and ventilation at the Market Weighton Homing Centre.
## **12. Contingent liabilities**
There were no contingent liabilities.
## **13. Trustees remuneration**
No remuneration directly or indirectly out of the funds of the charity was paid or payable for the year to any Trustee.
There was no reimbursement of travel expenses amounting to Trustees in respect of the year.
## **14. Other recognised gains and losses**
There were no other recognised gains or losses.
20
Charity Number 1087921
CARING FOR CATS (YORKSHIRE & HUMBER)
## **Notes to the Financial Statements For the year ended 31 March 2021**
## **15. Going Concern**
The Trustees consider the Charity to be a going concern. The Charity runs a successful charity shop, the income of which contributes towards the charitable activities of the charity.
In addition, donation income has continued to increase which allows the Charity to support more cats in need across the area.
Due to the Covid-19 pandemic our two main funding revenues were severely reduced as we have had to temporarily close the Charity Shop and fundraising events and open days and fundraising events have not been able to go ahead due to National Lockdowns, however increased grants and donations have made up for this shortfall during the current year.
21