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 LIM￿ED

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 (chairpe￿On)
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
suc￿SsfUllY 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 b￿n 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 trUSt￿S 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 SUp￿rt 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 Con￿rn
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
Dep￿lation - 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 COn￿rn. The Charity runs a
successful charity shopi the income of which contributes towards the charitable
activities of the charity.
20