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 llm￿ED

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
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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