CARING FOR CATS (YOIUCSHIRE & HUMBBR) Chanty Number 1087921 CARING FOR CATS (YORKSHIRE & HUMBER) FINANCIAL sfATEMENTS Year ended 31 MARCH 2024 PHOENIX ACCOUNTANCY AND BUSINESS CONSULTANCY LIMED
CARING FOR CATS (YORKSHlliE & HUMBER) Charity Number 1087921 Contents to the Financial Statements For the year ended 31 March 2024 Page Trustees Annual Report Independent Examiners, Report Statement of Financlal Attivities Balance Sheet Statement of Cash Flows 10 Notes to the Financial Statements 11
CARING FOR CATS (YORKSHIRE & HUMBER) Charlty Number 1087921 Trustees Annual Report For the year ending 31 March 2024 The Trustees present their report with the financial statements of the. charity for the year ended 31 March 2024 Referen and Administratlve Details of the Charityi its Trustees and Advisers Name of ch ri Caring for Cats (Yorkshire & Humber) ri Re istr ti er: 1087921 Princi ratin Address: 68 West End South Cave Brough East Yorkshire HU15 2EY Tr Names of trustees who served during the year were as follows: Mrs R AlJ(in (chairpeOn) Mr S G Marshall (Treasurer) Mrs L King (Secretsry) Mrs T Dawson Mr M Lamb Mrs C Wall Inde enden miner: Rebecca Triffitt, MAAT Phoenix Accountancy and Business Consultsncy Limited Morley's Cottage Morley's Yard Walkergate Beverley HU17 9BY Bankers HSBC 3-4 Jameson Street Hull HUI 3JX
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Trustees Annual Report For the year ending 31 March 2024 overnin Document: Carlng for Cats (Yorkshlre & Humber) Is a registered charity govemed by its Constitution which was adopted on the 28 January 2001 and amended on l/ May 2009. Objectives and Activities The charlty's objettlves 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 2023124 has been a steady period for our group of volunteers, with us focusing on getting cats coming back through the charity and into new homes with new but we are so proud to have rescued an amazing 125 cats & kittens in 202312024. Many were saved from sadly desperate situations and around two thirds were reported to us as feral. The vast majority sucSsfUllY found loving homes with new owners and families vla our homing centre. Just a handftjl were returned to safe feral homes where they receive food, shelter and care as needed. All this was made posslble by a dedicated team of unpaid volunteers and the generoslty of our supporters, Individuals and organisationstrrusts. 2023124 has seen our finan$ stabilise with a lot of our mainstream fundraising streams notably the charity shop, open days, fundralslng events etc. picking up. We have managed to successfully continue to operate, we are still having to prioritise the neediest cases and contlnue to get blocked for periods as the cats can t move on till full health is restored. We continue to receive support 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. Even though our overtieads have increased due to the Cost of Living etc. we have felt it has not been necessary to increase any of our adoption costs or supporter fees. Priority cases rescued included: Cats and litters rescued from inapproprlate locationslconditions, 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 15 % of the calls we receive.
CARtNG FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Trustees Annual Report For the year ending 31 March 2024 Achievements and Performance (continued) Charity Improvements The charity Is strlvlng to keep the majority of the roles within the charity voluntsry to ensu that our funds go directty to the welfare of the cats. We still employ a cat care assistant part time (28 hours a week) The long time charity shop manager retired during this period and we have b able to appoint a new shop manager who is re-estsblishing the charity shop in Beverley which had a slLimp In revenue and standards but continues to do well and is a valuable Sour of income. Lastly, the charity is commltted to maintsining and building relats"onships with our supporting local veterinary practices, Battle Flatts (CVS) and Stanbridge(Medivet). The high levels of expertise and care provided by Indivldual vets help us advance our cat welfare stsndards and further enhance our local reputstion as an ethical cat shelter. in "ectives f r th 11 ear: In developing the main objettives for the following year the Trustees have glven regard to the Charity Commission guidan on publlc beneflt. The following have bn identlfied as the main aims to work towards in 2024-25: Source additlonal funding grants. To improve communication between volunteers. Achieve and maintain a 25 % emergency reseNe fund Maintain our Cur nt high profile. To find ways to increase the number of cats we can help and rehome. Financial Review rves P lic The trUStS have carried out a revlew of the reserves and aim to maintsin a reserve equivalent to 250/0 of annual expenditure. We will work towards trying to achieve this. Investment Poli Aside from bullding up a prudent amount in reserves each year most of the charty'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 Rebecca Triffitt, MAAT of Phoenix Accountancy and Buslness Consultancy Limited, a subsidiary of East Riding Voluntary Attion Services (ERVAS) Ltd. A resolution to reappoint Phoenix Accountsncy and Buslness Consultanry will be proposed at the forthcoming annual general meeting.
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Trustees Annual Report For the year ending 31 March 2024 Declaration The Trustees of the charlty are pleased to present their report together with the accounts for the year ended 31 March 2024. 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: Mr S G Marshall Trustee Date: g / 11 /zL)Z4
CARING FOR CATS (YORKSHIRB & 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 peri(xl ended 31 Marth 2024, whlch are set out on pages 8 to 20. Respectlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charlty's trustees consider that an audit is not qUIred 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 ChariOes Act. to follow the procedures lald down in the General Directions given by the Charity Commlssloners 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 carrled out in accordance with the General Directions given by the Charity Commissioners. An examination indudes 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 eviden that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs 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 accordan with section 130 of the Charities Act; or the accounts did not accord wlth 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 connettion 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. Rebecca Triffity MAAT Employee of Phoenix Accountancy and Business Consultsncy Llmited Morley's Cottage, Morley's Yard Walkergate, Beverley East Yorkshire HU17 9BY Date:
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CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Cashflow Statement As at 31 March 2024 Notes 2024 Total 2023 Total Net Movement in Funds Add back depreciation charge Dedurt interest income shown In investing activities Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash used in operating activities (1,776) (6,672) 2,112 2,256 (912) (140) 34,388 (6,303) 28,240 (13,439) Cash flows from investing activities Interest income Purchase of tangible fixed assets Cash provided by (used in) investing activities 912 It40 (2,363) 912 (2,223) Increase/(decrease) in cash and cash equivalents 29,152 (15,662) Cash and cash equivalents at the start of the year 42,494 58,156 Total cash and cash equivalents at the end of the year 71,646 42,494 The notes on pages 11 to 20 form part of these financial statements. 10
CARING foR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Notes to the financial statements for the period ended 31 March 2024 Accounting policies 1.1. Basis of Preparation The financial statements have been prepared in accordance with Accounting and Reporting by Chartties: Statement of Recommended Practice appllcable to charlts'es preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2019} - (Charities SORP (FRS102)) and the financial reporting stsndard 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 othemise stated in the relevant accounting policy note(s). 1.2. Income Income is recognised when the charity has entltlement to the funds, any performance condltions 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. 1.3. Interest Receivable Interest on funds held on deposit is included when receivable and the amount can be measured rellably by the charity; this is normally upon notlflcation of the interest paid or payable by the Bank 1.4. Fund Accounting Restricted funds are funds which are to be used in accordan 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 unrestritted 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 deslgnated for other purposes. 1.5. Allocation of Support Costs Support costs are those funttions that assist the work of the charity but do not directly undertake charitsble attivities. Support costs include back Offi costs, finance, personnel, payroll and governance costs which support the Charities activioes. Due to the level of materiality of allocating SUprt costs to the costs of fundraisingi 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. 11
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Notes to the financial statements for the period ended 31 March 2024 1.6. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following rates in order to wrlte off each asset over its estimated useful Ilfe or, if held under a finance lease, over the terms of the lease, whichever is the shorter. Cattery Cages and Equipment Motor Vehicles Sundry Office Equipment Alr Condltion for the Cattery IOO/o reducing balance 250/0 reducing balance 15¥0 reducing balance 20 % reducing balan 1.7. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the arnount prepaid net of any trade discounts due. 1.8. 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. 1.9. Creditors and provisions Creditors and provisions are recognised where the charty 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 recogni*d at their settlement amount after allowing for any trade discounts due. 1.10. Going Conrn The financial ststements have been prepared on a going concern basis. 1.11. Taxation In accordance with Paragraph l 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 tsx. 12
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CARING FOR CATS (YORKSHIRE & HUMBER) Charlty Number 1087921 Notes to the Financial Statements For the year ended 31 March 2024 Staff costs 2024 Totsl 2023 Total Wages and salaries (inc e'ers Nl and Pensions) Operating surplus The operating surplus Is arrived at after charging: 2024 Totsl 2023 Total Deplation - Owned Assets Accountsncy Fees- Independent Examination Accountsncy Fees - Payroll Fees 2,112 771 153 2,256 658 285 Tangible Fixed Assets Cattery Cages and Equipment Air Condition Unit Sundry Motor Equipment Vehicles Total Cost At 01 April 2023 Additions Disposa Is At 31 March 2024 29,084 4,560 19,528 12,309 65,481 29,084 12,309 65,481 Depreciation At 01 April 2023 Charge for the year On Disposals At 31 March 2024 23,648 543 1,642 584 14,791 711 11,214 274 51,295 2,112 24,191 15,502 11,488 51,407 Net Book Value At 31 March 2023 At 31 March 2024 5,436 4,893 2,918 2,334 4,737 4,026 14,186 12,074 821 17
CARING FOR CATS (YORKSHIRB & HUMBER) Charlty Number 1087921 Notes to the Financial Statements For the year ended 31 March 2024 Debtors 2024 Total 2023 Totsl HMRC Reclaimable VAT Accrued Income Prepayments 1,550 35,865 Creditors: Amounts falling due within one year 2024 Totsl 2023 Total Trade Creditors Payroll Taxes Pensions Gift Aid Accruals and Deferred Income 4,287 789 97 1,230 9,285 1,209 1,441 1,049 Accumulated funds 2024 2024 Unrestricted Restritted funds funds 2024 Total funds 2023 Total Funds Balance at 01 April 2023 Movement in funds for the year Balance at 31 March 2024 79,244 845 78,399 7,817 931 6,886 87,061 93,733 85,285 10. Analysis of net assets between funds 2024 2024 Unrestricted Restricted funds funds 2024 Total Funds 2023 Total Funds Tangible Fixed Assets Current Assets Current Liabilities Non-current Liabilities 6,628 79,183 (7,412) 5,446 1,440 12,074 80,623 (7,412) 14,186 85,859 (12,984) 78,399 6,886 85,285 87,061 18
CARtNts FOR CATS (YORKSHIRE & HUMBER) Charlty Number 1087921 Notes to the Financial stat.ements For the year ended 31 March 2024 11. Restrirted funds Balance at 01104/23 Incomlng Outgoing Movement in Resources Balan at Transfers 31103124 Asset Depreciation Jean Sainsbury Trust Pets at Home The Petplan Charltable Trust 1,415 2,044 (142) (205) 1,273 1,839 584 931 A brief description of the Restricted Funds are given below: The Jean Sainsbury Trust provlded a Stricted donatlon for the purpose of improving the cattery facilitles 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 balan on this account relates to fixed assets and is not a monetsry fund. The Petplan Charftable Trust provided a restricted grant to upgrade the heating and ventilation at the Market Weighton Homing Centre. £4,560 was spent during 2021-22 to install Air Con in the Cattery. 12. Contingent liabilities There were no contingent liabilities. 13. Trustees remuneration No remuneration dlrectly or indirectly out of the funds of the charity was paid or payable for the year to any Trustee. There was no relmbursement of travel expenses a mounting to Trustees in respect of the year. 14. Other recognised gains and losses There were no other recognised gains or losses. 19
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Notes to the Financial Statements For the year ended 31 March 2024 15. Going Concern The Trustees consider the Charity to be a going COnrn. The Charity runs a successful charity shopi the income of which contributes towards the charitable activities of the charity. 20