Our ref: PT/PC/T1107
06 November 2025
Mr Graeme J Hemmings 11 Oaklands Court, Aldcliffe, Lancaster LA1 5AT
Dear Graeme
Care 4 Cats Charity Accounts to ~~5~~ [th] April 2025
Please find enclosed a copy of the Care 4 Cats Accounts to 05 April 2025.
Please could you sign the attached accounts and return for our records. Should you have any queries,
please do not hesitate to contact me.
Yours sincerely,
THL ACCOUNTANCY LTD
info@thlaccountancy.co.uk
MANAGING DIRECTOR: Paul Thatcher BSc (Hons) FCA
THL Accountancy Ltd is a Limited Company registered in England and Wales. REGISTRATION NO. 13480002 Regulated for a range of investment business activities by the Institute of Chartered Accountants in England & Wales. REGISTERED OFFICE: 303 Goring Road, Goring-by-Sea, Worthing, West Sussex, BN12 4NX
REGISTERED CHARITY NUMBER: 1106345
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 5 April 2025
for
Care 4 Cats
THL Accountancy Ltd 303 Goring Road Worthing West Sussex BN12 4NX
Care 4 Cats
Contents of the Financial Statements for the Year Ended 5 April 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 |
Care 4 Cats
Report of the Trustees for the Year Ended 5 April 2025
The Trustees present their report with the Financial Statements of the charity for the year ended 5 April 2025. The Trustees have adopted the provisions of 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 United Kingdom and Republic of Ireland (FRS 102 effective 1 January 2015).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are to control, by humane means, the feral cat colonies on the island of Ibiza (Eivissa), Balearic Islands, Spain. The charity captures, neuters and returns the animals to their colonies and includes care, feeding, treatment of ailments and general monitoring of circumstances. The work is carried out by more than twenty volunteers, has the co-operation of more than six Veterinary Clinics and enjoys the support of most of the Municipalities and Police on the island.
The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's objectives and on planning of future activities.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year, the charity continued to assist in the treatment and care of the feral cats of Ibiza and promote the humane behaviour towards them, In doing so, the charity increased its year-on-year neutering performance to over 2,800 cats.
The charity maintains minimal re-homing operations due to a lack of available fostering space on the island, however, the funds for this were redirected to neutering.
FINANCIAL REVIEW
Financial position
The trustees hold general reserves at a minimum level, which ensures the charity can continue to meet the needs of the feral cats it is concerned with.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated association.
Charity constitution
Care 4 Cats was established in January 2000 and began work in Ibiza that year, under a constitution dated September 2004, as an unincorporated association and was registered with the Charity's Commission on 18 October 2004.
Trustees must themselves be members of the charity and are elected or re-elected by the members of the charity at the Annual General Meeting. New trustees may be appointed by the trustees at any time, to be formally ratified at the next AGM. No trustees have received remuneration for their work in the period.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1106345
Principal address
11 Oaklands Court Aldcliffe Lancaster LA1 5AT
Page 1
Care 4 Cats
Report of the Trustees for the Year Ended 5 April 2025
Trustees
A Collins S John (resigned 31.3.2025) D John (resigned 31.3.2025) J Offer E V Wolstencroft G Hemmings
Independent Examiner
Paul Thatcher FCA THL Accountancy Ltd 303 Goring Road Worthing West Sussex BN12 4NX
Nov 9, 2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
G Hemmings
............................................................ G Hemmings (Nov 9, 2025 18:09:20 GMT)
G Hemmings - Trustee
Page 2
Independent Examiner's Report to the Trustees of Care 4 Cats
Independent examiner's report to the trustees of Care 4 Cats
I report to the charity trustees on my examination of the accounts of Care 4 Cats (the Trust) for the year ended 5 April 2025.
Responsibilities and basis of report
As the charity trustees of the 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 the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
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.
Paul Thatcher FCA
THL Accountancy Ltd 303 Goring Road Worthing West Sussex BN12 4NX Nov 9, 2025 Date: .............................................
Page 3
Care 4 Cats
Statement of Financial Activities for the Year Ended 5 April 2025
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----- Start of picture text -----
2025 2024
Unrestricted Restricted Total Total
funds fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
-
Donations and legacies 108,841 108,841 102,943
Investment income 2 362 - 362 344
Total 109,203 - 109,203 103,287
EXPENDITURE ON
Charitable activities
Charitable Activities 112,185 - 112,185 192,090
Other 1,223 - 1,223 1,223
Total 113,408 - 113,408 193,313
-
NET INCOME/(EXPENDITURE) (4,205) (4,205) (90,026)
RECONCILIATION OF FUNDS
-
Total funds brought forward 140,333 140,333 230,359
TOTAL FUNDS CARRIED FORWARD 136,128 - 136,128 140,333
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The notes form part of these financial statements
Page 4
Care 4 Cats
Balance Sheet 5 April 2025
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----- Start of picture text -----
2025 2024
Unrestricted Restricted Total Total
funds fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 6 115,931 - 115,931 117,154
CURRENT ASSETS
Cash at bank 21,641 - 21,641 25,365
CREDITORS
Amounts falling due within one year 7 (1,444) - (1,444) (2,186)
NET CURRENT ASSETS 20,197 - 20,197 23,179
TOTAL ASSETS LESS CURRENT
LIABILITIES 136,128 - 136,128 140,333
NET ASSETS 136,128 - 136,128 140,333
FUNDS 8
Unrestricted funds 136,128 140,333
TOTAL FUNDS 136,128 140,333
----- End of picture text -----
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: Nov 9, 2025
G Hemmings G Hemmings (Nov 9, 2025 18:09:20 GMT)
............................................. G Hemmings - Trustee
The notes form part of these financial statements
Page 5
Care 4 Cats Notes to the Financial Statements for the Year Ended 5 April 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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. The financial statements have been prepared under the historical cost convention.
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.
Taxation
The charity is exempt from tax on its charitable activities.
2. INVESTMENT INCOME
| Interest Received 3. SUPPORT COSTS Charitable Activities |
2025 2024 £ £ 362 344 Governance costs £ 504 |
|---|---|
continued...
Page 6
Care 4 Cats Notes to the Financial Statements - continued for the Year Ended 5 April 2025
3. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
Governance costs
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----- Start of picture text -----
||||
|---|---|---|
|2025|2024|
|Charitable|Total|
|Activities|activities|
|£|£|
|Accountancy fees|504|1,140|
----- End of picture text -----
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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----- Start of picture text -----
|||||
|---|---|---|---|
|Unrestricted|Restricted|Total|
|funds|fund|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|-|
|Donations and legacies|102,943|102,943|
|Investment income|344|-|344|
|Total|103,287|-|103,287|
|EXPENDITURE ON|
|Charitable activities|
|Charitable Activities|192,090|-|192,090|
|Other|1,223|-|1,223|
|Total|193,313|-|193,313|
|-|
|NET INCOME/(EXPENDITURE)|(90,026)|(90,026)|
|RECONCILIATION OF FUNDS|
|-|
|Total funds brought forward|230,359|230,359|
|TOTAL FUNDS CARRIED FORWARD|140,333|-|140,333|
----- End of picture text -----
continued...
Page 7
Care 4 Cats
Notes to the Financial Statements - continued for the Year Ended 5 April 2025
6. TANGIBLE FIXED ASSETS
| Freehold property £ COST At 6 April 2024 and 5 April 2025 112,963 DEPRECIATION At 6 April 2024 - Charge for year - At 5 April 2025 - NET BOOK VALUE At 5 April 2025 112,963 At 5 April 2024 112,963 |
Plant and machinery Totals £ £ 6,117 119,080 1,926 1,926 1,223 1,223 3,149 3,149 2,968 115,931 4,191 117,154 |
|---|---|
It has been specified that from the date of acceptance, the property is under restricted use, prohibiting its sale for 20 years (until 2039). Additionally, the cats residing on the property must be taken care of.
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors MOVEMENT IN FUNDS At 6.4.24 £ Unrestricted funds General fund 140,333 TOTAL FUNDS 140,333 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 109,203 TOTAL FUNDS 109,203 |
2025 £ 364 1,080 1,444 Net movement in funds £ (4,205) (4,205) Resources expended £ (113,408) (113,408) |
2024 £ 650 1,536 2,186 At 5.4.25 £ 136,128 136,128 Movement in funds £ (4,205) (4,205) |
|---|---|---|
8. MOVEMENT IN FUNDS
continued...
Page 8
Care 4 Cats Notes to the Financial Statements - continued for the Year Ended 5 April 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 6.4.23 £ Unrestricted funds General fund 230,359 TOTAL FUNDS 230,359 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 103,287 TOTAL FUNDS 103,287 A current year 12 months and prior year 12 months combined position is as At 6.4.23 £ Unrestricted funds General fund 230,359 TOTAL FUNDS 230,359 |
Net movement At in funds 5.4.24 £ £ (90,026) 140,333 (90,026) 140,333 Resources Movement expended in funds £ £ (193,313) (90,026) (193,313) (90,026) follows: Net movement At in funds 5.4.25 £ £ (94,231) 136,128 (94,231) 136,128 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 212,490 212,490 |
Resources Movement expended in funds £ £ (306,721) (94,231) (306,721) (94,231) |
|---|---|---|
continued...
Page 9
Care 4 Cats Notes to the Financial Statements - continued for the Year Ended 5 April 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2025.
Page 10
Care 4 Cats
Detailed Statement of Financial Activities for the Year Ended 5 April 2025
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----- Start of picture text -----
2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 35,916 - 35,916 51,401
Gift aid 875 - 875 1,229
Grants Received 72,050 - 72,050 50,313
-
108,841 108,841 102,943
Investment income
Interest Received 362 - 362 344
-
Total incoming resources 109,203 109,203 103,287
EXPENDITURE
Charitable activities
Freight & Postage 352 - 352 387
Stationery & Advertising 1,170 - 1,170 350
Cat Food & Sundry Expense 344 - 344 8,233
-
Veterinary equipment 3,189 3,189 2,022
Bank Charges 82 - 82 96
-
Veterinary Expense 104,046 104,046 179,240
Foreign Exchange Gain/Loss 1 - 1 -
Telephone 68 - 68 -
Subscriptions 47 - 47 35
Repairs 2,382 - 2,382 587
-
111,681 111,681 190,950
Other
-
Computer equipment 1,223 1,223 1,223
Support costs
Governance costs
Accountancy fees 504 - 504 1,140
-
Total resources expended 113,408 113,408 193,313
-
Net (expenditure)/income (4,205) (4,205) (90,026)
----- End of picture text -----
This page does not form part of the statutory financial statements
Page 11
Care 4 Cats 2025
Final Audit Report
2025-11-09
Created: 2025-11-06 By: Pascale Carrwalters (pascale.carrwalters@thlaccountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAxjxJ3Y19OHsG2-JaE-pazxF4gpABmNEx
"Care 4 Cats 2025" History
Document created by Pascale Carrwalters (pascale.carrwalters@thlaccountancy.co.uk) 2025-11-06 - 12:17:57 GMT
Document emailed to G Hemmings (graeme@care4catsibiza.org) for signature 2025-11-06 - 12:19:11 GMT
Email viewed by G Hemmings (graeme@care4catsibiza.org) 2025-11-09 - 17:26:36 GMT
Document e-signed by G Hemmings (graeme@care4catsibiza.org) Signature Date: 2025-11-09 - 18:09:20 GMT - Time Source: server
Agreement completed.
2025-11-09 - 18:09:20 GMT