CARING FOR CATS (YORICSHtRE & FtUMBER} Charity Number 1087921 CARING FOR CATS (YORKSHIRE & HUMBER) FINANCIAL STATEMENTS Year ended 31 MARCH 2025 PHOENIX ACCOUNTANCY AND BUSINESS CONSULTANCY llmED
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Contents to the Financial Statements For the year ended 31 March 2025 Page Trustees Annual Report Independent Examiners, Report statement of Financial Activities Balance Sheet Statement of Cash Flows 10 Notes to the Financial Statements 11
CARING FOR CATS (YORICSHlllE & HUMBER) Charity Number 1087921 Trustees Annual Report For the year ending 31 March 2025 The Trustees present their report with the financial statements of the charity for the year ended 31 March 2025 Reference and Administrative Details of the Charity, its Trustees and Advisers Name of chari Caring for Cats (Yorkshire & Humber) Chari Re istr tion Number: 1087921 Pri nci al eratin 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 (Secretsry) Mrs T Dawson Mr M Larnb Mrs C Wall Inde endent Examiner: Rebecca Triffitt, MAAT Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG 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 2025 Governin Doc ment: 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 2024125 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 146 cats & kittens in 202412025. 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 farnilies 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. 2024125 has seen our finances stabilise with a lot of our mainstream fundraising streams notably the charity shop, open days, fundraising events etc. picking up. We have managed to successfully continue to operate, we are still having to prioritise the neediest cases and continue 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 overheads 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 inappropriate locations/conditions, often living in appalling neglect, and at risk of further cruelty or harm. Road traffic accident vittims, 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 150/0 of the calls we receive.
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Trustees Annual Report For the year ending 31 March 2025 Achievements and Performance (continued) Charity Improvements 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 (28 hours a week) The long time charity shop manager retired during this period and we have been able to appoint a new shop manager who is re-establishing the charity shop in Beverley which had a slump in revenue and stsndards but continues to do well and is a valuable source of income. Lastly, the charity is committed to maintsining and building relationships with our supporting local veterinary practices, Battle Flatts (CVS) and Medivet. The high levels of expertise and care provided by individual vets help us advance our cat welfare standards and further enhance our local reputstion as an ethical cat shelter. Main ob. iv s f r the followin ear: 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 2025-26. Source additional funding grants. To improve communication between volunteers. Achieve and maintain a 25 % emergency reserve fund Maintain our current high profile. To find ways to increase the number of cats we can help and rehome. Financial Review Reserves Polic The trustees have carried out a review 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 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 Rebecca Triffstt, MAAT of Phoenix Accountancy and Business Consultancy Limited, a subsidiary of Community Vision CIO. A resolution to reappoint Phoenix Accountancy and Business Consultsncy will be proposed at the forthcoming annual general meeting,
CARING FOR CATS CfORKSHlliE & HUMBER) Charty Number 1087921 Trustets Annual Raport For the year ending 31 March 2025 Declaratlon The Trustees of the charity are pleased to present their report together w.lth the accounts for the year ended 31 March 2025. The accounts comply wlth current statutory requlrements, the governlng document and the Statement of Recommended Practice - Accounting and Rèporting by Charftles. Approved by the Tnjstees and slgned on Its behalf by: Mr S G Marshall Trustee
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Independent Examiner's Report to the Members of Carlng for Cats (Yorkshire and Humber) I report on the accounts of Caring for Cats (Yorkshire and Humber) for the period ended 31 March 2025, which are set out on pages 8 to 20. Respectsve 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 examinerfs report My examination was carried out in accordance with the General Directions given by the Charity Comrnissioners. 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 respett: 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 Fleports) 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. Rebecca Triffit¢ MAAT Employee of Phoenix Accountancy and Business Consultancy Lirnited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG J2 [I[IL Date:
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CARING FOR CATS (YORKSHIRE & FtUMBER) Charity Number 1087921 Cashflow Statement As at 31 March 2025 Notes 2025 Total 2024 Total Net Movement in Funds Add back depreciation charge Deduct Interest income shown in investing activities Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash used in operating activities (38,246) (1,776) 1,765 2,112 (1,065) (912) (1,865) 34,388 5,572 (37,033) 28,240 Cash flows from investing activities Interest income Purchase of tangible fixed assets Cash provided by (used in) investing activities 1,065 912 1,065 912 Increase/(decrease) in cash and cash equivalents (35,968) 29,152 Cash and cash equivalents at the stsrt of the year 71,646 42,494 Total cash and cash equivalents at the end of the year 35,678 71,646 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 f inancial statements for the period ended 31 March 2025 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) (effettive 1st 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 othemise 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. 1.3. 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 1.4. 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. 1.5. 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 office costs, finance, personnel, payroll and governance costs which support the Charities attivities. Due to the level of materiality of allocating support costs to the costs of fundraising, these costs have all been allocated to charitable attivities. A full breakdown of all costs related to Charitable Activities has been provided in Note 3.
CARING FOR CATS (YORKSHIRE & HUMBER} Charlty Number 1087921 Notes to the financial statements for the period ended 31 March 2025 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 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 Motor Vehicles Sundry Office Equipment Air Condition for the Cattery IOO/o reducing balance 250/0 reducing balance 150/0 reducing balance 200/0 reducing balance 1.7. 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. 1.8. 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 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 cOgniSed at their settlement amount after allowing for any trade discounts due. 1.10. Going Concern The financial statements 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 tax. 12
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CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Notes to the Financial Statements For the year ended 31 March 2025 Staff costs 2025 Total 2024 Tota I Wages and salaries (inc e'ers NI and Pensions) 36,654 37,900 Operating surplus The operating surplus is arrived at after charging: 2025 Total 2024 Totsl Depreciation - Owned Assets Accountancy Fees - Independent Examination Accountancy Fees - Payroll Fees 1,765 611 158 2,534 2,112 771 153 3,036 Tangible Fixed Assets Cattery Cages and Equipment Air Condition Unit Sundry Motor Equipment Vehicles Totsl Cost At 01 April 2024 Additions Disposals At 31 March 2025 29,084 4,560 19,528 12,309 65,481 29,084 4,560 19,528 12,309 65,481 Depreciation At 01 April 2024 Charge for the year On Disposals At 31 March 2025 24,191 489 2,226 467 15,502 604 11,488 205 53,407 1,765 24,680 2,693 16,106 11,693 55,172 Net Book Value At 31 March 2024 At 31 March 2025 2,334 1,867 4,026 3,422 821 616 12,074 10,309 4,404 17
CARING FOR CATS (YORKSHIRE & HUMBER) Charity Number 1087921 Notes to the Financial Statements For the year ended 31 March 2025 Debtors 2025 Tota I 2024 Total HMRC Reclaimable VAT Accrued Income Prepayments 2,734 1,550 8,108 7,427 Creditors: Amounts falling due within one year 2025 Tota I 2024 Total Trade Creditors Payroll Taxes Pensions Gift Aid Accruals and Deferred Income 6,346 912 109 1,690 733 4,287 789 97 1,230 1,009 Accumulated funds 2025 2025 U n restritted Restricted funds funds 2025 Total funds 2024 Total Funds Balance at 01 April 2024 Movement in funds for the year Balance at 31 March 2025 78,399 37,468 6,886 778 85,285 87,061 10. Analysis of net assets between funds 2025 2025 Un restricted Restricted funds funds 2025 Tota I Funds 2024 Total Funds Tangible Fixed Assets Current Assets Current Liabilities Non-current Liabilities 5,640 45,081 (9,790) 4,669 1,439 10,309 46,520 (9,790) 12,074 80,623 (7,412) 40,931 6,108 47,039 85,285 18
CARING FOR CATS (YORKSHIRE & HUMBER} Charity Number 1087921 Notes to the Financial Statements For the year ended 31 March 2025 11. Restricted funds Balance at 01104/24 Incoming Outgoing Movement in Resources Balance at Transfers 31103/25 Asset Depreciation Jean Sainsbury Trust Pets at Home The Petplan Charitsble Trust 1,273 1,839 (127) (184) 1,146 1,655 467 778 A brief descrlption 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 restritted 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 restrirted grant to upgrade the heating and ventilation at the Market Weighton Homing Centre. £4,560 was spent during 2021-22 to instsll Air Con in the Cattery. 12. Contingent liabilities There were no contingent liabilities. 13. Trustees remuneration No remuneration directly or indirertly 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. 19
CARING FOR CATS (YORKSHIRE & ItUMBER) Charity Number 1087921 Notes to the Financial Statements For the year ended 31 March 2025 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 attivities of the charity. 20