Report of the Trustees For the Year Ended 31 May 2021
Cat and Kitten Trust
Report and Financial Statements
Year ended 31 May 2021
Registered charity number 1100897
Report of the Trustees For the Year Ended 31 May 2021
The trustees present their report and unaudited financial statements for the year ended 31 May 2021.
The accounts (financial statements) have been prepared in accordance with the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice
Objectives and activities
The primary objective of the Trust is to assist the stray cats and kittens of the London Borough of Waltham Forest by rescuing and rehoming where possible and arranging veterinary treatment where necessary.
Achievements and Performance
During the period under review the Trust continued to undertake the objectives of the Trust deed.
Financial review
During the period under review the trust generated income of £79,995 (2020 £53,262) mainly from personal donations and legacies. The Trust’s main expenditure was £13,479 (2020 £17,805) on Cat Welfare. The trust’s free reserves as at 31[st] May 2021 were £147,524 (2020 £82,255) these are available for expenditure on the Trusts objectives and aims.
Structure, governance and management
Cat and Kitten Care Trust is constituted as a Charitable Trust and registered with the Charity Commission under charity number 1100897. The Trust was established on 19 November 2003 by a charitable trust deed.
Reference and administrative information
Charity Name Cat and Kitten Care Trust Charity Number 1100897 Principal Address 2 The Drive Moles Farm, Ware Hertfordshire SG12 0UG
Charity Trustees
Frances Marin Meyer Alan David Farrington Charlie Meyer Mary Joyce Farrington Jeanne Carmel Mead Julie Barnes
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Report of the Trustees For the Year Ended 31 May 2021
Independent Examiner
Colin Wilkinson Barker Wilkinson Ltd 19-21 Middle Row Stevenage Hertfordshire SG1 3AW Approved by the trustees on 18[th] January 2022 and signed on their behalf by:
…………………………………..
Frances Marian Meyer – Trustee
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Statement of financial activities
for the year ended 31 May 2021
| Notes Incoming Resources Donations and legacies Other trading activities Investement income Total incoming resources 4 Resources Expended Expenditure on: Raising funds Charitable activities Other costs Total resources expended 5 Net movement in funds Total funds brought forward Total funds carried forward 7 |
Unrestricted Total Funds 2021 £ 77,945 1,777 23 79,745 - 14,499 400 14,899 64,846 82,255 147,101 |
Unrestricted Total Funds 2020 £ 47,215 5,883 164 |
|---|---|---|
| 53,262 | ||
| 500 18,627 400 |
||
| 19,527 | ||
| 33,735 48,520 |
||
| 82,255 |
The notes on pages 5 to 6 form part of these accounts.
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Balance sheet
at 31 May 2021
| Notes Current assets Cash at bank and in hand Other debtor – Gift Aid Total current assets Current liabilities Creditors: amounts falling due within one year 6 Total assets less current liabilities Funds of the Trust General fund – Unrestricted 7 Total Trust funds |
2021 £ 147,708 566 148,274 1,173 147,101 147,101 147,101 |
2020 £ 82,316 0 |
|---|---|---|
| 82,316 | ||
| 61 | ||
| 82,255 | ||
| 82,255 | ||
| 82,255 |
The notes on pages 5 to 6 form part of these accounts.
The financial statements were approved by the trustees on 18[th] January 2022 and were signed on their behalf by:
…………………………………..
Frances Marian Meyer – Trustee
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Notes to the financial statements
for the year ended 31 May 2021
1. Basis of Preparation
The financial statements have been prepared under the historic cost convention and 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. The charity constitutes a public benefit entity as defined by FRS 102.
The trustees are not aware of any material uncertainties about the charity’s ability to continue and therefore the Charity’s financial statements have been prepared on a going concern basis.
2. Accounting Policies
Income
All incoming resources are recognised once the charity has entitlement to the resources, there is sufficient certainty that it is probable that the resources will be received and the monetary value of income can be measured with sufficient reliability.
Expenditure
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. All expenditure is for the Charitable Activities of the Charity.
Fund accounting
The Trust has a single general fund which can only be expended in accordance with the charitable objectives of the Trust.
3. Trustees’ remuneration and benefits
The trustees received no remuneration for acting in that capacity during the current and previous year and there were no trustee expenses during the current and previous year.
Trustees receive payment for reimbursed expenses incurred on the Trust’s behalf as agent for the Trust.
4. Analysis of income
| Donations and legacies Donations and legacies Gift Aid Other trading activities Sponsorship Commissions received Fund raising Investment income Bank interest Total Income |
2021 £ 77,379 566 77,945 1,415 324 38 1,777 23 23 79,745 |
2020 £ 46,311 904 |
|---|---|---|
| 47,215 | ||
| 1,825 323 3,735 |
||
| 5,883 | ||
| 164 | ||
| 164 | ||
| 53,263 |
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Notes to the financial statements
for the year ended 31 May 2021
5. Analysis of expenditure
| 5. Analysis of expenditure | 5. Analysis of expenditure | ||
|---|---|---|---|
| Raising funds Fundraising events Charitable activities Cat welfare Office expenses Other costs Independent examiners fee Total Expenditure 6. Creditors: amounts falling due within one year Accruals and deferred income 7. Movement in funds At 1st June 2020 £ Income £ General fund – Unrestricted 82,255 79,745 Comparatives for movement in funds: At 1st June 2019 £ Income £ General fund – Unrestricted 48,520 53,262 |
2021 £ - - 13,702 797 14,499 400 400 14,899 2021 £ 1,172 1,172 Expenditure £ 14,899 |
2020 £ 500 500 17,805 822 18,627 400 400 19,127 2020 £ 61 |
|
| 61 | |||
| At 31st May 2021 £ 147,101 |
|||
| At 1st June 2019 £ Income £ 48,520 53,262 |
Expenditure £ 19,527 |
At 31st May 2020 £ 82,255 |
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Cat and Kitten Care Trust
Independent examiner’s report
to the trustees of Cat and Kitten Care Trust
I report to the trustees on my examination of the accounts of Cat and Kitten Care Trust, for the year ended 31 May 2021 which are set out on pages 3-6.
Responsibilities and basis of report
As the charity trustees of Cat and Kitten Care Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of Cat and Kitten Care Trust’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 have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of Cat and Kitten Care Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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 on 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
C Wilkinson FCCA Barker Wilkinson Ltd 19-21 Middle Row Stevenage Hertfordshire SG1 3AW
18[th] January 2022
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