**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:
1. accounting records were not kept in respect of Cat and Kitten Care Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
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 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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