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2024-10-31-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date Period end date
01 11 2023 31 10 2024
From To

Section A Reference and administration details

Charity name STRAY CAT RESCUE Other names charity is known by SCR Registered charity number (if any) 1098984 Charity's principal address The Cattery Wood End Tingrith, Beds Postcode MK17 9ER

Names of the charity trustees who manage the charity

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20		 Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or
body) entitled to
appoint trustee (if
any)
HELEN WEBB CHAIR THE MEMBERS
BEVERLEY FAULKNER SHELTER MANAGER THE MEMBERS
ALISON WHITE SECRETARY THE MEMBERS
SUSAN HOURD CAT WELFARE OFFICER THE MEMBERS
GRAHAM HOWELL TREASURER THE MEMBERS
RITA MANSER COMMITTEE MEMBER THE MEMBERS
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year

March 2012

TAR

1

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
BANK LLOYDS PLC HIGH STREET, LEIGHTON BUZZARD, BEDS
Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

CONSTITUTION ADOPTED 17 FEBRUARY 2003 AND FORMAL Type of governing document AGREEMENT TO THE AMENDED CONSTITUTION GRANTED ON 8 (eg. trust deed, constitution) JUNE 2017 CHARITABLE UNINCORPORATED ASSOCIATION CONSISTING OF How the charity is constituted CIRCA 200 MEMBERS (eg. trust, association, company) TRUSTEES ARE ELECTED BY MEMBERS ANNUALLY AT THE Trustee selection methods ANNUAL GENERAL MEETING HELD IN FEBRUARY. (eg. appointed by, elected by) Additional governance issues (Optional information)

ALL TRUSTEES GIVE OF THEIR TIME VOLUNTARILY AND DO NOT You may choose to include SEEK ANY REMUNERATION OR OTHER BENEFITS. additional information, where relevant, about: BEVERLEY FAULKNER IS PAID A SMALL SALARY IN HER POSITION • policies and procedures OF SHELTER MANAGER. adopted for the induction and training of trustees; • the charity’s organisational structure and any wider network with which the charity works;

Section C Objectives and activities

March 2012

TAR

2

TO RELIEVE DISTRESS AND SUFFERING OF CATS AND KITTENS, MAINLY IN THE BEDFORDSHIRE AREA BY PROVISION OF RESCUE, FOSTERING AND REHOMING, PLUS VETERINARY TREATMENT Summary of the objects of the WHERE AND WHEN REQUIRED. charity set out in its governing document A SUMMARY OF THE MAIN ACTIVITIES UNDERTAKEN BY STRAY CAT RESCUE FOR THE PUBLIC BENEFIT: SHELTER LOOKING BACK OVER THE PERIOD 1 NOVEMBER 2023 – 31 OCTOBER 2024, OUR AIM CONTINUED TO BE TO RESCUE, HELP AND RE-HOME AS MANY CATS AND KITTENS AS WE ARE ABLE WITHIN BEDFORDSHIRE AND SURROUNDING AREA. IN DOING THIS WE HAVE STRIVED TO MAKE A DIFFERENCE TO THE LIVES OF ALL CATS IN OUR CARE. WE HAVE CONTINUEING ISSUES WITH VAST NUMBERS OF CATS BEING ABANDONED. WE BELIEVE THIS TO BE ANIMALS DUMPED DUE TO THE COST-OF-LIVING CRISIS AND ALSO FROM PEOPLE WHO THINK KITTENS CAN GENERATE MONEY FROM SALES. KITTENS ARE NO LONGER SO MUCH IN DEMAND AND THE COST OF KEEPING A PET IS INCREASING. WE CONTINUED TO RESCUE & REHOME AS MANY CATS AS POSSIBLE AND HAVE INTRODUCED PRE-BOOKED REHOMING DAYS, WHICH ARE PROVING TO BE VERY SUCCESSFUL. WE CONTINUE TO USE SOCIAL MEDIA TO ADVERTISE AVAILABLE ANIMALS, TO FUNDRAISE AND ADVERTISE Summary of the main EVENTS AND IT IS VERY SUCCESSFUL. activities undertaken for the public benefit in relation to STRAY CAT RESCUE IS VERY GRATEFUL TO THE VETS IN these objects (include within LEIGHTON BUZZARD, BARTON LE CLAY, BEDFORD & LUTON FOR this section the statutory DISCOUNTING THEIR SERVICES TO US. WE ARE ALSO SO declaration that trustees have GRATEFUL TO OUR FOSTERERS ALONG WITH THOSE WHO had regard to the guidance COLLECT THE CATS, DO THE VET RUNS AND THE RE-HOMING issued by the Charity CHECKS. Commission on public benefit) WE HAVE STRENGTHENED OUR REHOMING PROCESS TO INCLUDE GREATER FINANCIAL CHECKS, CHECKING ADOPTER AFFORDABILTY AND UNDERSTANDING OF VET COSTS. MANY CHECKS ARE STILL CONDUCTED VIA VIDEO CALLS, AS THIS HAS PROVEN TO BE A TIME & COST-EFFECTIVE WAY OF OPERATING & NO MORE CATS HAVE BEEN RETURNED FOLLOWING ONLINE CHECKS THAN WITH PHYSICAL CHECKS. WE DO A PHYSICAL HOMECHECK IF WE HAVE ANY CONCRENS ABOUT THE ADOPTER OF THEIR LOCATION. OUR 2024 CALENDAR FEATURED STORIES ABOUT SOME OF THE CATS & KITTENS WE HAVE RESCUED AND AGAIN THIS PROVED VERY SUCCESSFUL. WE WILL CONTINUE TO USE THIS FORMAT AS IT’S SO POPULAR AND SETS US APART FROM A CALANDER JUST WITH PICTURIES. THE OPEN DAY WAS AGAIN VERY SUCCESSFUL, WE CONTINUE TO BUILD ON THIS. SUPPORTERS ARE KEEN TO BRING THEIR ARTISAN ITEMS TO SELL AND IT IS POPULAR WITH OUR GUESTS. OUR PATRON, SIMON TOFIELD IS A GREAT SUPPORT FOR US THROUGHOUT THE YEAR, BUT ESPECIALLY FOR THE OPEN DAY. HE WILL CREATE BESPOKE DRAWINGS FOR RAFFLE PRIZES AND

March 2012

TAR

3

COMMISSIONS FOR A SUFFICIENT DONATION TO SCR.

MEMBERS AND SPONSOR EVENTS WERE COMBINED WITH CATS N CAKES FUNDRAISING EVENTS AND ARE VERY POPULAR. FUNDRAISING/SOCIAL MEDIA WE STARTED OUR NEW FY IN NOVEMBER 2023 WITH SOME INTERESTING NEWS, THAT WE HAD BEEN LEFT A LEGACY BY A LADY WHO HAD UNFORTUNATELY PASSED AWAY, MRS SHEILA PARKES. WE WERE NOT INITIALLY AWARE OF THE AMOUNT OF MONEY INVOLVED BUT AFTER SOME COMMUNICATION WITH THE SOLICITOR HANDLING THE ESTATE, IT BECAME APPARENT IT WAS QUITE SUBSTANTIAL AND WOULD HAVE AN INCREDIBLY POSITIVE EFFECT ON THE CHARITY’S FINANCIAL SITUATION. WE RECEIVED AT THE END OF NOVEMBER 2023 FROM THE ESTATE OF MRS SHEILA PARKER, THE SUM OF £143,098.09, FOR WHICH WE ARE ETERNALLY GRATEFUL. WE CONTINUE TO DO A VARIETY OF FUNDRAISING ACTIVITIES TO SUPPORT THE CHARITY THROUGHOUT THE YEAR. AT THE END OF 2023 WE FOCUSSED OUR EFFORTS ON SELLING MERCHANDISE FOR THE UPCOMING CHRISTMAS PERIOD WITH OUR OWN DESIGNS OF CHRISTMAS CARDS AND THE 2024 EDITION OF THE CALENDAR, ALL OF WHICH SOLD IN EVERY INCREASING QUANTITIES. OUR ACTIVITIES ON THE SOCIAL MEDIA PLATFORMS INSTAGRAM AND FACEBOOK HAVE RAISED SIGNIFICANT AMOUNTS OF FUNDS FOR THE CHARITY, WITH SEVERAL RAFFLES ORGANISED, SPECIAL APPEALS MADE AND OUR POPULAR ‘DONATE A POUND ON PAYDAY’ SCHEME GROWING FURTHER. THE ‘DONATE A POUND ON PAYDAY’ SCHEME HAS NOW APPROXIMATELY ONE THOUSAND MONTHLY CONTRIBUTORS AS OF OCTOBER 2024. SOCIAL MEDIA IS A VITAL TOOL FOR MAKING PEOPLE AWARE OF OUR CHARITY, RAISING MONEY AND FOR PUBLICISING OUR EVENTS. WE HAVE CONTINUED WITH OUR ‘CATS & CAKE’ AFTERNOON TEA AND CAKE EVENTS AT THE SHELTER, WHICH CONTINUE TO BE EXTREMELY POPULAR AND SUCCESSFUL. OUR OPEN DAY HELD IN SEPTEMBER 2024 WAS ALSO HIGHLY SUCCESSFUL AND WELL ATTENDED, RAISING A LARGE AMOUNT OF FUNDS FOR US AND RAISING AWARENESS OF THE CHARITY. WE CONTINUE TO DO EVENTS IN THE LOCAL COMMUNITY TO KEEP OUR NAME IN THE PUBLIC EYE. WE ATTENDED SEVERAL EVENTS IN LEIGHTON BUZZARD AS WE HAVE DONE FOR MANY YEARS AND WE ALSO ATTENDED THE SUMMER FETES AT TODDINGTON, BARTON AND TEBWORTH.

WE ALSO RECEIVE A LOT OF DONATIONS FROM PEOPLE WHO HAVE HAD CATS & KITTENS FROM US PREVIOUSLY AND THEY JUST SEND US DONATIONS WITHOUT ANY PROMPTING, KNOWING WE HAVE HELPED IN THE PAST.

March 2012

TAR

4

SHEILA PARKES IS A CASE IN POINT OF THIS.

WE WOULD LIKE TO THANK ALL THE PEOPLE WHO HAVE SUPPORTED US THROUGHOUT THIS PERIOD AND ALL THE HELPERS WHO HAVE SPENT THEIR TIME FUND-RAISING FOR SCR. WITHOUT OUR FUNDRAISING ACTIVITIES, WE WOULD NOT BE ABLE TO CARRY ON OUR WORK OF HELPING STRAY AND LOST CATS & KITTENS. .

MEMBERSHIP

MEMBERS REPORT FOR YEAR 2023-2024 – 118 MEMBERS PAID

MONTH NEW RENEW
AL
NOVEMBER 2023 1 54
DECEMBER 2023 1 10
JANUARY 2024 0 2
FEBRUARY 2024 0 3
MARCH 2024 0 5
APRIL 2024 1 6
MAY 2024 0 7
JUNE 2024 0 4
JULY 2024 1 7
AUGUST 2024 0 1
SEPTEMBER 2024 1 8
OCTOBER 0 11

TOTAL MEMBERSHIP MONEY PAID 2023-2024 = £8897.00 CAT SPONSORSHIP THE SPONSORSHIP SCHEME HAS BEEN RUNNING SINCE 2013 AND IT CONTINUES TO PROVIDE A STEADY INCOME. TO KEEP WITH LAST YEAR EFFORT TO BE MORE COST EFFECTIVE & ENVIRONMENTALLY FRIENDLY, THE OPTION OF RECEIVING THE SPONSORSHIP PACKS VIA EMAIL WAS ADDED TO THE SPONSORSHIP FORM. SEVERAL PEOPLE HAVE CHOSEN THIS OPTION, ESPECIALLY IN THE RUN UP TO CHRISTMAS. WE HAVE CURRENTLY 121 ACTIVE CAT SPONSORSHIPS FROM PEOPLE SPONSORING OR GIVING GIFT OF SPONSORSHIP AND WE WOULD LIKE TO THANK ALL OF THEM FOR THEIR CONTINUED SUPPORT. WE CURRENTLY HAVE 4 CATS ON THE SCHEME, ALL REMAIN IN FAIRLY GOOD HEALTH FOR THEIR AGE OUR SPONSORS OPEN DAY WAS HELD IN MAY 2024 AND AS ALWAYS, A GOOD CHANCE TO MEET SPONSORS OLD AND NEW. . FINANCIAL STATEMENT AS WITH THE TREND IN THE LAST FEW YEARS, COSTS ARE CONTINUALLY ON THE RISE. GENERALLY, OUR INCOME HAS NOT BEEN MEETING OUR OUTGOING COSTS. WE HAVE KEPT AFLOAT, LARGELY DUE TO LEGACIES BEQUEATHED TO US. WITH THE

March 2012

TAR

5

TOTAL CASH IN THE BANK AT £284950

OUTGOINGS:

WE HAD ONE FIXED TERM INVESTMENT DEPOSIT RUNNING, £50000 WHICH MATURES IN SEPTEMBER 2025.

Additional details of objectives and activities (Optional information)

March 2012

TAR

6

Youmay chooseto include
further statements, where
relevant, about:
•policy on grantmaking;
•policy programme related
investment;
•contribution made by
volunteers.		 CAT WELFARE
SUMMARY OF CAT WORK DONE IN THE PERIOD NOV 2023– OCT
2024 AS FOLLOWS:
RE-HOMED
490
NEUTERED
361
VETERINARY TREATMENT
147
PUT TO SLEEP FOLLOWING VETERINARY
ADVICE OR DIED WHILE IN OUR CARE
31
REUNITED WITH ORIGINAL OWNER
8
CATS IN PERMANENT FOSTER CARE
26
(SOME OF THESE CATS STILL AVAILABLE
FOR RE-HOMING)
BEFORE REHOMING KITTENS ARE FULLY VACCINATED &
VOUCHERS PROVIDED FOR NEUTER & MCROCHIP. ADULT CATS
ARE NEUTERED & MICROCHIPPED

Section D Achievements and performance

March 2012

TAR

7

Section D Achievements and performance

Summary of the main achievements of the charity during the year

March 2012

TAR

8

Section D Achievements and performance

March 2012

TAR

9

Section E Financial review Brfef statement ol the charity's pollcy on M•N•i WE HOLD CASH AT THE BANK OF £2U950, ALL OF WHICH IS UNRESTRICTED FUNDS. THESE FUNDS ARE HELD TO MEET VET BILLS ANO ANY URGENT UNFORESEEN EXPENDITURE THAT MAY OCCUR. Dètslls of •ny fvnds m•l•rl•lly In dèficlt NOT APPLICABLE Furth•r fln•n¢lal r•vl•w d•tall• IOptlon•l Inlomiallonl You may choose to include additional inforniation. relevant aboul-. the eharity's principal sources of funds lindudirvJ any fundraising).. how expenditure has supported the key obiecb'ves of the charity., investrnent policy and obieclives induding any ethical investment policy adopted. STRAY CAT RESCUE'S MAIN SOURCE OF FUNDING THIS YEAR HAS COME FROM MONIES FIAISED VIA A VARIETY OF MEANS. INCLUDING DONATIONS, FUNDRAISING EVEKfs, SPONSERSHIP AND MEMBERSHIP. DONATIONS FROM CATSIKirrENS RE-HOMED DOES NOT SHOW THE LOSS WE INCURE ON MOST OF THESE. INHICH IS DUE TO THE VETS COST WE INCURR BEFORE THEY ARE DEEMED FIT FOR REHOMING. THE EXPENDITURE OF FUNDS HAS ENABLED STRAY CAT RESCUE TO ENSURE ALL THE CATS AND KITTENS IN OUR CARE ARE FED, RECEIVE GOOD VETERINARY TREATMENT AND ARE LOOKED AFTER APPROPRHTELY AT THE SHELTER. Section F Other optional information FUTURE PLANS WE WILL CONTINUE TO LOOK FOR ADDITIONAL WAYS TO FUNDRAISE, WITH A GREATER FOCUS ON SOCIAL MEDIA AS THIS HAS PROVED VERY LUCRATIVE. THE CARD READERS WHICH WE PURCHASED HAVE PROVED TO BE HUGELY BENEFICIAL AT MANY OF OUR EVENTS, MAKING IT EASY FOR PEOPLE TO SPEND MONEY WITH US AND WE PLAN TO HAVE THEM AVAILABLE AT ALL PUBLIC EVENTWE AThEND IN THE FUTURE. Section G Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charlty's trustees Signature(sl Full namel$) Posltion le.g., Secretary, Chalr, etcl HELEN LESLEY WEBB CHAIR Dat¢ 26 AUGUST 2024 TAR 10 Marth 2012 012

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

STRAY CAT RESCUE

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

The Cattery Wood End Tingrith Milton Keynes MK17 9ER

Accountants & Examiners:

Mayflower Accountancy & Tax Limited Unit A, Angel Business Centre 1 Luton Road Toddington LU5 6DE

Page 1 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

Contents

Page
Trustees Annual Report 1
Financial Review 3
Independent Examiner’s report on the accounts 3
Statement of Financial Activities & Notes to the Accounts2

Page 2 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

Trustees Annual Report

Page 3 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

Financial Review

Page 4 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

Independent Examiners report to the Trustees of Stray Cat Rescue (‘the Charity’)

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 October 2024.

Responsibilities and basis of report

As the Charity Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I am qualified to undertake that examination as a member of the Chartered Institute of Management Accountants.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. Accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. The accounts do not accord with those records;

  3. The accounts do 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.

James Colvin FCMA The Chartered Institute of Management Accountants

Mayflower Accountancy & Tax Limited

Unit A, Angel Business Centre 1 Luton Road Toddington LU5 6DE

Page 5 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

Statement of Financial Activities & Notes to the Accounts

Statement of Financial Activities

£
Notes
Income and endowments from:
Donations and legacies
2
Fundraising
Other income
Total
Expenditure on:
Fundraising expenses
3
Charitable Activities
Administration
Total
Net income / expenditure
Reconciliation of funds
Total funds brought forward
Transfers
Total funds carried forward		 Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
288,453
-
288,453
107,417
13,584
-
13,584
36,588
11,184
-
11,184
11,482
313,220
-
313,220
155,487
816
-
816
1,103
157,830
-
157,830
156,143
8,247
-
8,247
4,566
166,893
-
166,893
161,813
146,328
-
146,328
(6,325)
138,622
-
24,584
144,948
-
-
-
-
284,950
-
170,912
138,622

Page 6 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

Page 7 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

Notes to the Financial Statements for the year ended 31 October 2024

1. Accounting Policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011.

Stray Cat Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

In 2024, owing to a significant legacy payment, Stray Cat Rescue was required to prepare full accounts under the accruals basis.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Machinery Equipment - 5-year straight line

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Going concern

Page 8 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

The Charity remains a going concern, however remains reliant on legacies to continue as such. In 2024, the Charity received a legacy of £143,098.

2. Analysis of Income

Donations and legacies
General donations
Cat homing donations
Collection boxes/supermarket tokens
Supermarket collections
Corporate/charity donations
Web donations
Legacy income
Fundraising
Membership subscriptions
Gift aid
Social events
Stalls/open days
Sponsored cats
Other income
Misc sales
Bank interest		 2024
46,388
64,414
12,056
-
3,781
17,615
144,198
288,453
845
1,370
2,716
1,297
7,356
13,584
7,130
4,054
11,184		 2023
19,517
64,955
299
133
3,630
18,883
-
107,417
8,384
15,101
5,570
344
7,189
36,588
10,827
655
11,482

Page 9 of 10

STRAY CAT RESCUE

REGISTERED CHARITY: 1098984

3. Analysis of Expenditure

Charitable Activities
Cat food and litter
Vet fees
Microchipping
Cat boarding
Wages
Electricity
Waste disposal
Maintenance
Equipment
Fundraising Activities
Advertising and merchandise
Event costs
Administration
Phone
Insurance
Accountancy
General expenses		 2024
10,566
107,930
6,461
994
13,747
11,395
1,963
2,372
2,401
157,830
279
537
816
654
1,219
4,320
2,055
8,247		 2023
13,733
99,395
5,797
70
12,526
11,731
1,810
8,130
2,952
156,143
1,103
-
1,103
518
951
1,000
2,097
4,566

4. Creditors: Amounts falling due within one year

Accruals
5.
Movement in funds
Balance at
1 November
2023
Unrestricted Funds
138,610
Restricted Funds
-		 2024
14,777
14,777
Incoming
resources
Outgoing
Resources
313,220
(166,893)
-
-		 2023
-
-
Transfers
Balance at
31 October
2024
-
284,938
-
-
Total Funds
138,610		 313,220
(166,893)		 -
284,938

Prior period

Prior period
Balance at
1 November
2022		 Incoming
resources		 Outgoing
Resources		 Transfers Balance at
31 October
2023
Unrestricted Funds 144,936 155,487 (161,813) - 138,610
Restricted Funds - - - - -
Total Funds 144,936 155,487 (161,813) - 138,610

Page 10 of 10

Unit A, Angel Business Centre, 1 Luton Road Toddington Dunstable | Bedfordshire | LU5 6DE

Service checklist

Client: Stray Cat Rescue (id: 235) Service: Independent Examination Period end: 30/11/2024 Service deadline: 31/08/2025

Checklist definition: Version 1, 24/04/2024, 11:03:22 This checklist run started: 26/06/2025, 10:22:52 Sta� member: Irina Bakareva (IB) Completed: (in progress: 95%)

Summary comments

(no comments)

Fee review

(not necessary)

Activities

Activities
Name Y N N/A Comments
Direction1:
Check whether the charity is eligible to have an independent examination ✓ Turnover below£1m and
gross assets below
£3.26m
Checked the charity audit threshold applying to the accounts to be reviewed ✓ Does not apply
Checked an audit is not required for any other reason ✓ -
Confirmed the charity is eligible for independent examination ✓ -
Confirmed the amount of the charity’s income tofigure shown the accounts(including any
branches)and confirmed that income and assets are below the audit threshold or,if applicable,
obtained a copy of the le�er from the Commission approving an audit dispensation		 ✓ -
If the charity has one or more subsidiaries confirmed that group accounts are not required by law ✓ -
If a charitable company checked that the audit exemption statement has been made ✓ -
If applicable,rechecked the threshold calculation during the examination ✓ -
If the charity’s income is more than£250,000confirmed that the examiner is a member of one of
the listed bodies		 ✓ CIMA
If applicable,informed the trustees that the charity is not eligible for an independent examination ✓ -
If receipts and payments accounts have been prepared,checked that the charity’s gross income is
less than£250,000and that it is not a company		 ✓ Accounts prepared on
accrual basis,
annual income is
exceeding the threshold
of£250k
If receipts and payments accounts have been prepared,check that there is no requirement to
prepare accruals accounts in the charity’s governing document or for any other reason		 ✓ -
If applicable,informed the trustees that the charity is not eligible to prepare receipts and
payments accounts		 ✓ Trustees were informed
that charity is not
eligible to prepare
receipts&payments
accounts and accounts
were updated to
accrual basis.

Mayflower Accountancy & Tax Limited  h�ps://www.mayfloweraccountancy.co.uk/

Page 1 of 5

✉ team@mayfloweraccountancy.co.uk  07929372716

Unit A, Angel Business Centre, 1 Luton Road Toddington

Dunstable | Bedfordshire | LU5 6DE

Direction2: Direction2: Direction2: Direction2: Direction2:
Check for any conflict of interest that prevents the examiner from carrying out their
independent examination		 ✓ No conflict of interest
Confirmed that there are no close personal relationships with the trustees that
compromise independence		 ✓ -
Confirmed as having no the day to day involvement in the administration of the charity ✓ -
If providing other services to the charity then confirmed that all the criteria in Direction
2necessary for independence are met		 ✓ Annual accounts were prepared by
another accountant within the team
Identified that there are no circumstances in the examiner’s judgment that would
reasonably lead to the perception that the examiner is not independent		 ✓ -
Considered whether su�iciently skilled to carry out the examination and,where
required,confirmed membership of a listed body		 ✓ -
If applicable,informed the trustees that you are not eligible to carry out the
independent examination		 ✓ -
Direction3:
Record your independent examination ✓ -
File of working papers prepared to document the work undertaken(see the Direction
for guidance on key working papers)		 ✓ -
Evidence of appointment onfile ✓ Signed le�er of engagement?
If issued,le�er of engagement signed by the trustees onfile ✓ -
Documentation of steps required by Direction1are all done ✓ -
Documentation that steps required by Direction2are all done ✓ -
Analytical review documented ✓ Working papers
Areas of concern identified and noted whether these were resolved or if unresolved
and significant have included them in the examiner’s report		 ✓ -
Verification and vouching procedures undertaken and any checks made are onfile ✓ -
Copy of approved accounts onfile ✓ -
Copy of trustees’annual report onfile to follow
Copies of information relied upon as part of the examination are onfile ✓ -
If applicable,copies of wri�en assurances given ✓ -
Recorded the conclusions drawn as an outcome of the independent examination that
support the examiner’s report are onfile		 ✓ -
Recorded any ma�ers of material significance about which a report must be made
direct to the Commission		 ✓ -
Recorded whether to exercise discretion and report on relevant ma�ers direct to the
Commission		 ✓ -
Direction4:
Plan your independent examination ✓ -
Obtained an understanding of the charity’s constitution,objectives,organisational
structure,the funds managed,its activities and accounting records and systems		 ✓ -

Mayflower Accountancy & Tax Limited  h�ps://www.mayfloweraccountancy.co.uk/ ✉ team@mayfloweraccountancy.co.uk  07929372716

Page 2 of 5

Unit A, Angel Business Centre, 1 Luton Road Toddington Dunstable | Bedfordshire | LU5 6DE

Planned specific examination procedures appropriate to the circumstances of the charity ✓ -
Reviewed whether any areas for improvement were advised to the trustees in the previous year’s
independent examiner’s report(or audit report and management le�er)and looked to see if any action
taken		 ✓ -
Considered thefinancial risks identified and,where accruals accounts prepared,considered whether the
trustees have evidence that shows that the charity is a going concern		 ✓ -
Noted any implications for the examiner’s report and for separate reporting to the Commission ✓ -
Direction5:
Check that accounting records are kept to the required standard ✓ -
Checked that accounting records have been kept are complete and considered if they have been kept to
the required standard		 ✓ -
Asked the trustees about how they ensure the accounting records are complete ✓ -
If corrections made or records created during the examination,the trustee approval for these has been
sought and obtained		 ✓ -
Asked the trustees if they carried out a review of the charity’s internalfinancial controls in the year
reported		 ✓ -
Noted any implications for the examiner’s report and for separate reporting to the Commission ✓ -
Direction6:
Check that the accounts are consistent with the accounting records ✓ -
Compared the accounts with the underlying accounting records ✓ -
Checked some entries from the listing of transactions of income and expenditure to vouchers such as
invoices,bank statements,and receipts.		 ✓ -
If applicable,confirmed that the trustees have taken the necessary steps to ensure that restricted or
endowed funds are correctly reported in the accounts		 ✓ -
If additional checks were necessary,the evidence was found that showed the accounting record was
complete,voucher present,and both supported the entry in the accounts		 ✓ -
Direction7:
If the accounts are prepared on an accruals basis and one or more related party transactions took place
the examiner must check if these were properly disclosed in the notes to the account		 ✓ No related party
transactions took place
Checked that the disclosures required by the SORP have been made and are complete ✓ -
Considered whether there are any implications for the examiner’s report and reporting to the
Commission		 ✓ -
If receipts and payments accounts prepared and a related party transaction note was provided,then
checked the note for any implications for the examiner’s report		 ✓ -
Direction8:
Check the reasonableness of the significant estimates and judgments and accounting policies used in
accounting for the types of fund held and in the preparation of the accounts		 ✓ -
Checked with the trustees that the separate funds of the charity have been correctly accounted for and
reported correctly in the accounts		 ✓ -
Checked the reasonableness of any significant estimates or judgments that have been made in preparing
the accounts		 ✓ -

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Where accruals accounts are prepared,checked that the accounting policies adopted are consistent with the SORP
and are appropriate to the activities of the charity		 ✓ -
Where accruals accounts are prepared,checked that the accounts were prepared on a going concern basis ✓ -
Noted any implications for the examiner’s report and for separate reporting to the Commission ✓ -
Direction9:
The examiner must check whether the trustees have considered thefinancial circumstances of the charity at the
end of the reporting period and,if the accounts are prepared on an accruals basis,check whether the trustees have
made an assessment of the charity’s position as a going concern when approving the accounts		 ✓ Charity remains
a going concern
Asked the trustees whether they expect the charity to be able to se�le outstanding invoices,bills and commitments
as and when they fall due		 ✓ -
Asked the trustees about the reserves policy and the adequacy of the level of reserves held ✓ -
Where accruals accounts are prepared,checked that the trustees’have made an assessment of going concern and
that their assessment is reasonable given the information available		 ✓ -
Where accruals accounts are prepared,checked that the SORP’s disclosures about going concern have been made ✓ -
Noted any implications for the examiner’s report and for separate reporting to the Commission ✓ -
Direction10:
Check the form and content of the accounts ✓ -
Where receipts and payments accounts have been prepared,checked that the charity can lawfully prepare such
accounts,that all the accounting statements are present and that the funds of the charity are correctly identified		 ✓ -
Where accruals accounts are prepared,checked that they comply with the SORP and applicable accounting
standard		 ✓ -
If the charity is a company,checked that the accounts also comply with the applicable company law requirements ✓ -
Noted any implications for the examiner’s report and for separate reporting to the Commission ✓ -
Direction11:
Identify items from the analytical review of the accounts that need to be followed up for further explanation or
evidence		 Nothing to
follow up on
Carried out an analytical review ✓ -
Following the analytical review,selected material items in the accounts for further explanation or supporting
evidence		 ✓ -
If the accounts could be materially misstated,additional checks were undertaken and the examiner is satisfied that
the item(s)identified were satisfactorily explained and correctly included in the accounts		 ✓ -
Noted any implications for the examiner’s report and for separate reporting to the Commission ✓ -
Direction12:
Compare the trustees’annual report with the accounts Not onfile?
Checked that anyfigure for reserves quoted in the trustees’annual report is not materially inconsistent with the
accounts		 to follow
Compared the trustees’annual report with the accounts for any material inconsistency to follow
Noted any implications for the examiner’s report and for separate reporting to the Commission ✓ -
Direction13:
Write and sign the independent examination report ✓ -

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Reviewed the conclusions from the independent examination ✓ -
Considered whether the examination has identified a ma�er of concern that should be reported in the examiner’s report ✓ -
Checked that the examiner’s report covers all of the ma�ers required ✓ -
If relying on the work of others in undertaking the independent examination,the examiner is fully satisfied with their work and that
work has been fully documented		 ✓ -
Signed and dated the examiner’s report ✓ -
Reported ma�ers of material significance direct to the Commission ✓ -
Exercised discretion and reported relevant ma�ers direct to the Commission ✓ -

PDF generated: 27/06/2025, 09:13:32 by: James Colvin (JC)

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