REGISTERED CHARITY NUMBER: 1109307
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 May 2025
for Topcats
CUNNINGHAMS Number Sixty One Alexandra Road Lowestoft Suffolk NR32 1PL
Topcats
Contents of the Financial Statements for the Year Ended 31 May 2025
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Page|
|Report|of the|Trustees|1|to|2|
|Independent|Examiner's|Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|5|
|Cash|Flow|Statement|6|
|Notes|to|the|Cash|Flow|Statement|7|
|Notes|to|the|Financial|Statements|8|to|18|
|Detailed|Statement|of Financial|Activities|19|to|20|
----- End of picture text -----
Topcats
Report of the Trustees for the Year Ended 31 May 2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Topcats is a charity that supports children and young people with additional needs based in Lowestoft.
We offer support for young people and adults with additional needs from the age of 0 years to 30 years old.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The mission statement of Topcats is "committed to providing supported activities and opportunities for children and young adults with disabilities and complex needs".
Significant activities
The organisation offers a range of sessions which allow a large number of individuals, each with specific needs, to attend with the objective of learning and enhancing various skills.
The facilities established allow a range of activities throughout the sessions. These include use of the sensory room, cooking, gardening and sports activities.
Public benefit
The Charity Commissions guidance on public benefit has been carefully considered by the trustees throughout the process of determining the charities aims. This guidance will be closely monitored as the charity continues to plan for the future.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The Charity have had another successful year with a wide range of achievements.
Within the year, work has continued exploring fundraising opportunities in order to enable the continued investment in infrastructure and assets which improve and further the services offered by the organisation.
The charity also continues to make use of assets which were purchased within prior years, including the new kitchen, music room and adapted minibus in order to enhance the range and quality of the sessions which are offered to users.
FINANCIAL REVIEW
Financial position
The Charity has experienced significant cost increases, particularly in respect of wage costs, over the past few years. This has led to a decline in financial performance. However, total reserves as at the balance sheet date were £357,629 (2024: £397,871). Overall, the trustees are satisfied with this position, but are continually reviewing ways to reduce outgoings and raise additional funds.
Reserves policy
The Charity Commission guidelines have been considered carefully and the charity have deemed it appropriate to aim to continually have reserves of at least £136,000. The reserves of the charity have increased significantly over the past few years and the trustees hope this will continue into the future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The existing trustees have the power to appoint appropriate persons as new trustees. Notice of intention to propose the appointment of a person as a Trustee is to be given prior to a general meeting where the appointment will be approved. Each of the Trustees shall retire with effect from the conclusion of the annual general meeting next after his or her appointment but shall be eligible for re-election at that annual general meeting.
Page |
Topcats
Report of the Trustees for the Year Ended 31 May 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1109307
Principal address Topcats Morton Road Pakefield Lowestoft Suffolk NR33 0JH
Trustees Mrs L Rushmere Mr S Battrick (Chairman) Mr R Rushmere Mr D R J Chusonis Miss L Wright Mr C Wright
Independent Examiner Rachel Garnham CUNNINGHAMS Number Sixty One Alexandra Road Lowestoft Suffolk NR32 IPL
arn Approved by order of the board of trustees on \B... QYNoaceba....2026 and signed on its behalf by:
bP Ric RQradln One Baten Mrs L Rushmere - Trustee
Page 2
,
Independent Examiner's Report to the Trustees of Topcats
Independent examiner's report to the trustees of Topcats
I report to the charity trustees on my examination of the accounts of Topcats (the Trust) for the year ended 31 May 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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. | 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:
-
I. 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.
----- Start of picture text -----
LZ
ZL a
YeLZ
----- End of picture text -----
Rachel Garnham
The Association of Chartered Certified Accountants
CUNNINGHAMS Number Sixty One Alexandra Road Lowestoft Suffolk NR32 IPL Date:[ae,] Zz[{3}] sing
Page 3
,
Topcats
Statement of Financial Activities for the Year Ended 31 May 2025
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|31°5:25|31.5.24|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|z|£|£|£|
|INCOME|FROM|
|Donations|2|2,904|9,050|11,954|29,534|
|Charitable|activities|4|
|Charitable|535,949|5,076|541,025|491,801|
|Other|trading|activities|3|6,812|419|7,231|7,078|
|Other|income|2,419|-|2,419|2,643|
|Total|548,084|14,545|562,629|531,056|
|EXPENDITURE|ON|
|Charitable|activities|=,|
|Charitable|597,391|5,480|602,871|529,582|
|NET|INCOME/(EXPENDITURE)|(49,307)|9,065|(40,242)|1,474|
|Transfers|between|funds|11|50,745|(50,745)|-|-|
|Net|movement|in|funds|1,438|(41,680)|(40,242)|1,474|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|323,348|74,523|397,871|396,397|
|TOTAL|FUNDS CARRIED|FORWARD|324,786|32,843|357,629|397,871|
----- End of picture text -----
The notes form part of these financial statements
Page 4
Topcats
| Balance Sheet | Balance Sheet | ||||
|---|---|---|---|---|---|
| 31 | May 2025 | ||||
| 31:55 | 31.5.24 | ||||
| Notes | Unrestricted funds £ |
Restricted funds £ |
Total funds £ |
Total funds £ |
|
| FIXED ASSETS | |||||
| Tangible assets | 8 | 49,110 | 15,065 | 64,175 | 7L222 |
| CURRENT ASSETS | |||||
| Debtors | 9 | 14,655 | - | 14,655 | 13,280 |
| Cash at bank and inhand | 277,415 | LTTT | 295,192 | 320,916 | |
| 292,070 | 17,777 | 309,847 | 334,196 | ||
| CREDITORS | |||||
| Amounts fallingdue within oneyear | 10 | (16,393) | - | (16,393) | (7,547) |
| NETCURRENTASSETS | 275,677 | 17,777 | 293,454 | 326,649 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 324,787 | 32,842 | 357,629 | 397,871 | |
| NETASSETS | 324,787 | 32,842 | 357,629 | 397,871 | |
| FUNDS | 11 | ||||
| Unrestricted funds | 324,787 | 323,348 | |||
| Restricted funds | 32,842 | 74,523 | |||
| TOTALFUNDS | 357,629 | 397,871 |
Thepinancial statements were approved by the Board of Trustees and authorised for issue on MESS me e........2026 and were signed on its behalf by:
Mrs L Rushmere - Trustee
The notes form part of these financial statements
Page 5
.
Topceats
Cash Flow Statement
| Cash Flow Statement | Cash Flow Statement | ||
|---|---|---|---|
| for the Year Ended 31 May 2025 | |||
| Notes | 3:15.25 £ |
31.5.24 £ |
|
| Cash flows from operating activities | |||
| Cash generated from operations | (16,453) | ||
| Net cash (used in)/provided by operating activities | (16,453) | 28,688 | |
| Cash flows from investing activities | |||
| Purchase oftangible fixed assets | (9,271) | (20,238) | |
| Net cash used in investing activities | (9,271) | (20,238) | |
| Change in cash and cash equivalents in | |||
| the reporting period | (25,724) | 8,450 | |
| Cash and cash equivalents at the | |||
| beginning ofthe reporting period | 320,916 | 312,466 | |
| Cash and cash equivalents at the end of | |||
| thereportingperiod | 295,192 | 320,916 |
The notes form part of these financial statements
Page 6
,
Topcats
Notes to the Cash Flow Statement for the Year Ended 31 May 2025
l. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| OPERATING ACTIVITIES | ||
|---|---|---|
| 31.5.25 | 31.5:24 | |
| £ | £ | |
| Net (expenditure)/income for the reporting period (as per the | ||
| Statement ofFinancial Activities) | (40,242) | 1,474 |
| Adjustments for: | ||
| Depreciation charges | 16,318 | 17,913 |
| (Increase)/decrease in debtors | (1,375) | 7,655 |
| Increase in creditors | 8,846 | 1,646 |
| Netcash(usedin)/providedbyoperations | (16,453) | 28,688 |
2:
ANALYSIS OF CHANGES IN NET FUNDS
| At 1.6.24 | Cash flow | At 31.5.25 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 320,916 | (25,724) | 295,192 |
| 320,916 | (25,724) | 295,192 | |
| Total | 320,916 | (25,724) | 295,192 |
The notes form part of these financial statements
Page 7
Topcats
- ACCOUNTING POLICIES
Notes to the Financial Statements for the Year Ended 31 May 2025
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.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost Plant and machinery - 25% on cost Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 33% on cost
TAXATION
The charity is exempt from 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
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Page 8
continued...
,
Topcats
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
| 2; | DONATIONS | |||
|---|---|---|---|---|
| 3:15.25 | 31.5.24 | |||
| £ | £ | |||
| Donations | 6,860 | 15,359 | ||
| Grants | 5,094 | 14,175 | ||
| 11,954 | 29,534 | |||
| Grants received, included in the above, are as follows: | ||||
| 31.525 | 31.5.24 | |||
| £ | £ | |||
| Suffolk Community Foundation | 5,000 | 7,124 | ||
| The Award Scheme | - | 3,551 | ||
| Bauer Radio | - | 1,500 | ||
| W F Gabbard | - | 1,000 | ||
| Sported Foundation | - | 1,000 | ||
| Other grants | 94 | - | ||
| 5,094 | 14,175 | |||
| 3: | OTHER TRADING ACTIVITIES | |||
| 31:5.25 | 31.5.24 | |||
| £ | £ | |||
| Fundraising events | 7,231 | 7,078 | ||
| 4. | INCOME FROM CHARITABLE ACTIVITIES | |||
| 31.5.25 | 31.5.24 | |||
| Activity | £ | £ | ||
| Young People fees | Charitable | 541,025 | 491,801 | |
| 5: | CHARITABLE ACTIVITIES COSTS | |||
| Direct | ||||
| Costs | ||||
| £ | ||||
| Charitable | 602,871 | |||
| 6. | TRUSTEES' REMUNERATION AND BENEFITS | |||
| There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for | the year ended | |||
| 31May2024. |
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Page 9
continued...
.
Topcats
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
7 STAFF COSTS
The average monthly number of employees during the year was as follows:
| 315.25 | 31.5.24 | |
|---|---|---|
| Support workers | 43 | 48 |
| Administrative staff | 3 | 3 |
| 46 | 51 |
No employees received emoluments in excess of £60,000.
TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |||
|---|---|---|---|
| Improvements | Fixtures | ||
| to | Plant and | and | |
| property | machinery | fittings | |
| £ | £ | £ | |
| COST | |||
| At | June 2024 | 42,296 | 111,210 |
| Additions | 4,128 | 4,619 | 359 |
| At 31 May 2025 | 46,424 | 115,829 | 15,614 |
| DEPRECIATION | |||
| At | June 2024 | 9,087 | 95,891 |
| Charge foryear | 4,335 | 6,113 | 922 |
| At 31 May 2025 | 13,422 | 102,004 | 12,817 |
| NET BOOK VALUE | |||
| At 31 May2025 | 33,002 | 13,825 | 2,797 |
| At 31 May 2024 | 33,209 | 15,319 | 3,360 |
| Motor | Computer | ||
| vehicles | equipment | Totals | |
| £ | £ | £ | |
| COST | |||
| At | June 2024 | 41,466 | 11,979 |
| Additions | - | 165 | 9,271 |
| At 31 May 2025 | 41,466 | 12,144 | 231,477 |
| DEPRECIATION | |||
| At | June2024 | 22,998 | 11,113 |
| Charge for year | 4,617 | 331 | 16,318 |
| At 31 May2025 | 27,615 | 11,444 | 167,302 |
| NET BOOK VALUE | |||
| At 31 May 2025 | 13,851 | 700 | 64,175 |
| At31May2024 | 18,468 | 866 | 71222, |
Page 10
continued...
Topcats
- DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|3135.25|31.5.24|
|z|£|
|Prepayments|14,655|13,280|
|10.|CREDITORS: AMOUNTS|FALLING DUE|WITHIN|ONE|YEAR|
|31.5.25|31.5.24|
|£|£|
|Trade|creditors|-|480|
|Social|security|and|other taxes|13,817|4,654|
|Other|creditors|1,562|1,465|
|Accrued|expenses|1,014|948|
|16,393|7,547|
|11.|MOVEMENT|IN|FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1.6.24|in|funds|funds|31.525|
|£|£|£|£|
|Unrestricted|funds|
|General|Fund|323,348|(49,306)|50,745|324,787|
|Restricted|funds|
|Choices|Community|Cafe|2,756|121|(2,877)|-|
|HSBC|4,989|(497)|(3,000)|1,492|
|Holiday|Club|Fund|3,018|500|(3,518)|-|
|Henry|Smith|4,598|-|-|4,598|
|Music|Room|3,763|-|(3,763)|-|
|Kitchen|3,405|(101)|(3,037)|267|
|Sport|England|1,917|-|(1,917)|-|
|Progess|Group|4,901|-|(4,901)|-|
|Minibus|,|1,792|-|(1,792)|-|
|Albert|Hunt|3,691|401|(4,092)|-|
|Tesco|Blue|Token|4,730|-|(4,730)|-|
|Carlton|Marshes|245|550|(795)|-|
|Tiny|Topcats|4,159|-|(4,159)|-|
|Engaged|Community|Fund|1,695|(26)|(1,669)|-|
|iWill|Funding|-|2,000|(2,000)|.|
|Children &|YP|Wellbeing|Fund|8,616|(2,444)|-|6,172|
|Outdoor|Classroom|Funding|10,948|(1,275)|(2,538)|Aa|
|Suffolk|Community|Foundation|-|Frank|
|Jackson|1,500|4,760|-|6,260|
|Suffolk|Community|Foundation|-|Arts &|
|Culture|Fund|6,739|-|(6,739)|-|
|Suffolk|Community|Foundation|-|Suffolk|
|Sports|1,061|-|(1,061)|-|
|AU|Grant|-|4.125|-|4,125|
|CO-OP|Causes|-|950|1,843|2,793|
|74,523|9,064|(50,745)|32,842|
|TOTAL FUNDS|397,871|(40,242)|-|357,629|
----- End of picture text -----
11. MOVEMENT IN FUNDS
Page I
continued...
Topcats
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
11. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General Fund | 548,084 | (597,390) | (49,306) |
| Restricted funds | |||
| Choices Community Cafe | 121 | - | 121 |
| HSBC | . | (497) | (497) |
| Holiday Club Fund | 500 | - | 500 |
| Kitchen | - | (101) | (101) |
| Albert Hunt | 1,000 | (599) | 401 |
| Carlton Marshes | 550 | - | 550 |
| Engaged Community Fund | - | (26) | (26) |
| iWill Funding | 2,000 | - | 2,000 |
| Children&YP Wellbeing Fund | - | (2,444) | (2,444) |
| OutdoorClassroom Funding | 299 | (1,574) | (1,275) |
| Suffolk Community Foundation - Frank | |||
| Jackson | 5,000 | (240) | 4,760 |
| AU Grant | 4,125 | - | 4,125 |
| CO-OP Causes | 950 | - | 950 |
| 14,545 | (5,481) | 9,064 | |
| TOTALFUNDS | 562,629 | (602,871) | (40,242) |
Page 12
continued...
Topcats
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
11. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.6.23|in|funds|funds|31.5.24|
|£|£|£|£|
|Unrestricted|funds|
|General|Fund|305,162|3,186|15,000|323,348|
|Restricted|funds|
|Choices|Community|Cafe|2,756|-|-|2,756|
|HSBC|6,539|(1,550)|-|4,989|
|Holiday Club|Fund|3,159|(141)|5|3,018|
|Henry|Smith|598|4,000|-|4,598|
|Music|Room|3,763|-|-|3,763|
|Kitchen|3,478|(73)|-|3,405|
|Sport|England|L917|-|-|1,917|
|Progess|Group|4,901|-|-|4,901|
|Minibus|1,792|-|-|1,792|
|Albert|Hunt|980|2,711|-|3,691|
|Tesco|Blue|Token|4,355|375|-|4,730|
|Carlton|Marshes|-|245|-|245|
|Tiny|Topcats|4,159|-|-|4,159|
|Engaged|Community|Fund|1,355|340|-|1,695|
|Children &|YP|Wellbeing|Fund|10,346|(1,730)|-|8,616|
|BBC|CIN|Holiday|Clubs|2,337|(2,337)|-|-|
|Outdoor|Classroom|Funding|13,220|(2,272)|-|10,948|
|Suffolk|Community|Foundation|-|Frank|
|Jackson|1,500|-|-|1,500|
|Suffolk|Community|Foundation|-|Arts &|
|Culture|Fund|21,739|-|(15,000)|6,739|
|Suffolk|Community|Foundation|-|Suffolk|
|Sports|2,341|(1,280)|-|1,061|
|91,235|(1,712)|(15,000)|74,523|
|TOTAL FUNDS|396,397|1,474|-|397,871|
----- End of picture text -----
Page 13
continued...
Topcats
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
11. MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General Fund | 519,929 | (516,743) | 3,186 |
| Restricted funds | |||
| HSBC | - | (1,550) | (1,550) |
| Holiday Club Fund | 1555 | (1,696) | (141) |
| Henry Smith | 4,000 | - | 4,000 |
| Kitchen | - | (73) | (73) |
| Albert Hunt | 3,551 | (840) | 2,711 |
| Tesco Blue Token | 375 | - | 375 |
| Carlton Marshes | 245 | - | 245 |
| Engaged Community Fund | - | 340 | 340 |
| Children&YP Wellbeing Fund | 1,401 | (3,131) | (1,730) |
| BBC CIN Holiday Clubs | - | (2,337) | (2,337) |
| Outdoor Classroom Funding | - | (2,272) | (2,272) |
| Suffolk Community Foundation - Suffolk | |||
| Sports | - | (1,280) | (1,280) |
| 11,127 | (12,839) | (1,712) | |
| TOTALFUNDS | 531,056 | (529,582) | 1,474 |
Page 14
continued...
Topcats
- MOVEMENT IN FUNDS- continued
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
A current year 12 months and prior year 12 months combined position is as follows:
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.6.23|in|funds|funds|31:525|
|£|£|£|£|
|Unrestricted|funds|
|General|Fund|305,162|(46,120)|65,745|324,787|
|Restricted|funds|
|Choices|Community|Cafe|2,756|121|(2,877)|-|
|HSBC|6,539|(2,047)|(3,000)|1,492|
|Holiday|Club|Fund|3,159|359|(3,518)|-|
|Henry|Smith|598|4,000|-|4,598|
|Music|Room|3,763|-|(3,763)|-|
|Kitchen|3,478|(174)|(3,037)|267|
|Sport|England|L917|-|(1,917)|-|
|Progess|Group|4,901|-|(4,901)|-|
|Minibus|1,792|.|(1,792)|.|
|Albert|Hunt|980|35112|(4,092)|-|
|Tesco|Blue|Token|4,355|375|(4,730)|-|
|Carlton|Marshes|-|795|(795)|-|
|Tiny|Topcats|4,159|-|(4,159)|-|
|Engaged|Community|Fund|1,355|314|(1,669)|-|
|iWill|Funding|-|2,000|(2,000)|.|
|Children|&|YP|Wellbeing|Fund|10,346|(4,174)|-|6,172|
|BBC|CIN|Holiday|Clubs|2,337|(2,337)|-|-|
|Outdoor Classroom|Funding|13,220|(3,547)|(2,538)|7,135|
|Suffolk|Community|Foundation|-|Frank|
|Jackson|1,500|4,760|-|6,260|
|Suffolk|Community|Foundation|-|Arts &|
|Culture|Fund|21,739|-|(21,739)|-|
|Suffolk Community|Foundation|-|Suffolk|
|Sports|2,341|(1,280)|(1,061)|-|
|AU|Grant|-|4,125|-|4,125|
|CO-OP|Causes|-|950|1,843|2,793|
|91,235|7,352|(65,745)|32,842|
|TOTAL FUNDS|396,397|(38,768)|-|357,629|
----- End of picture text -----
Page 15
continued...
Topcats
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
11. MOVEMENT IN FUNDS- continued
----- Start of picture text -----
|||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|A|current|year|12|months|and|prior|year|12|months|combined|net|movement|in|funds,|included|in|the|above|are|
|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|Fund|1,068,013|(1,114,133)|(46,120)|
|Restricted|funds|
|Choices|Community|Cafe|121|-|121|
|HSBC|-|(2,047)|(2,047)|
|Holiday Club|Fund|2,055|(1,696)|359|
|Henry|Smith|4,000|-|4,000|
|Kitchen|-|(174)|(174)|
|Albert|Hunt|4,551|(1,439)|3,112|
|Tesco|Blue|Token|375|-|375|
|Carlton|Marshes|795|-|795|
|Engaged|Community|Fund|-|314|314|
|iWill|Funding|2,000|-|2,000|
|Children|& YP|Wellbeing|Fund|1,401|(5,575)|(4,174)|
|BBC|CIN|Holiday|Clubs|-|(2,337)|(2,337)|
|Outdoor Classroom|Funding|299|(3,846)|(3,547)|
|Suffolk|Community|Foundation|-|Frank|
|Jackson|5,000|(240)|4,760|
|Suffolk|Community|Foundation|-|Suffolk|
|Sports|-|(1,280)|(1,280)|
|AU|Grant|4,125|-|4,125|
|CO-OP|Causes|950|-|950|
|25,672|(18,320)|7,352|
|TOTAL FUNDS|1,093,685|(1,132,453)|(38,768)|
----- End of picture text -----
Page 16
continued...
Topcats
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
- MOVEMENT IN FUNDS- continued
Choices Community Cafe - Funding received towards the cost of providing Community Cafe sessions to users.
HSBC - Funding received for premises repairs and improvements, as well as the purchase of outdoor equipment which is available to service users.
Holiday Club Fund- Funding received to support activities provided for children aged 12-16 during school holidays.
Henry Smith - Funding received to cover the costs of support workers over a 3 year period.
Music Room - Funding towards the creation of a music room for service users, as well as the purchase of various musical equipment.
Kitchen - Funds raised for the purchase and installation of a new kitchen within the premises for use as part of service activities.
Sport England - Funds received towards the cost of dance activities.
Progress Group - Funds received towards staff costs of activity sessions.
Minibus - Funds received towards the purchase and running of an adapted minibus for use of the organisation.
Albert Hunt - Funds received towards the cost of pottery classes.
Tesco Blue Token - Funding towards the cost of venue sessions.
Carlton Marshes - Donation received to cover the cost of choices activities.
Tiny Topcats - Funding received to cover the staffing costs of running Tiny Topcats sessions.
Engaged Community Funding - Funding towards enabling the organisation to keep in touch with its members and other stakeholders via digital means etc.
iWill Funding - Funding to cover the costs of sessions for 12 months.
Children and YP Wellbeing Fund - Funding towards the costs of a new bathroom facility to promote dignity and equality.
Outdoor Classroom Fund - Funds raised towards the purchase of the outdoor classroom etc.
Suffolk Community Foundation (Frank Jackson) - Funding towards the costs of providing user sessions through half term.
Suffolk Community Foundation (Arts & Culture Fund) - Funding towards the purchase of an arts studio and associated costs. Suffolk Community Foundation (Suffolk Sports) - Funding towards the costs associated with providing football sessions to users.
AU Grant - Funding towards the cost of provided Afternoon Club sessions.
Co-op Causes - Funding towards gardening projects.
Page 17
continued...
Topcats
- RELATED PARTY DISCLOSURES
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
During the year, a payment of £4,128 was made to Mr R Rushmere (Trustee) in respect of the purchase of materials required for improvement costs of the organisations art studio. This transaction took place in the ordinary course of activities.
There were no related party transactions for the year ended 3 lst May 2024.
Page 18
Topcats
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 May 2025 | |||
| 315.25 | 315.24 | ||
| £ | £ | ||
| INCOME | |||
| Donations | |||
| Donations | 6,860 | 15,359 | |
| Grants | 5,094 | 14,175 | |
| 11,954 | 29,534 | ||
| Other trading activities | |||
| Fundraising events | 7,231 | 7,078 | |
| Charitable activities | |||
| Young People fees | 541,025 | 491,801 | |
| Other income | |||
| Interest income | 2,371 | 2,471 | |
| Venue hire | 48 | 172 | |
| 2,419 | 2,643 | ||
| Total incoming resources | 562,629 | 531,056 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Wages | 479,587 | 412,761 | |
| Social security | 20,565 | 14,911 | |
| Pensions | 7,261 | 6,014 | |
| Rates and water | 2,194 | 1,702 | |
| Telephone and internet | 801 | 698 | |
| Cleaning | 1,401 | 2,206 | |
| Consumables | 8,967 | 7,299 | |
| Members activities | 12,475 | 17,461 | |
| HR expenses | 7,248 | 7,687 | |
| Payroll expenses | 3,244 | 3,353 | |
| Repairs and maintenance | 7,720 | 6,141 | |
| Staff training | 4,861 | 2,652 | |
| Insurance | 12,333 | 11,666 | |
| Light and heat | 5,816 | 7,860 | |
| Postage and stationary | 1,274 | 1,098 | |
| IT software and consumables | 895 | 292 | |
| Motor and mileage | 4,226 | 4,374 | |
| Advertising | 1,630 | 103 | |
| Accountancy | 1,032 | 948 | |
| Subscriptions | 712 | 396 | |
| Professional fees | 1,052 | - | |
| Sundry expenses | 1,258 | 2,047 | |
| Improvements to property | 4,334 | 4,230 | |
| Plant and machinery | 6,114 | 6,397 | |
| Carriedforward | 597,000 | 522,296 |
This page does not form part of the statutory financial statements
Page 19
Topcats
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 May 2025 | |||
| 3:15.25 | 31.5.24 | ||
| é | £ | ||
| Charitable activities | |||
| Brought forward | 597,000 | 522,296 | |
| Fixtures and fittings | 923 | 861 | |
| Motor vehicles | 4,617 | 6,156 | |
| Computer equipment | 331 | 269 | |
| 602,871 | 529,582 | ||
| Total resources expended | 602,871 | 529,582 | |
| Net(expenditure)/income | (40,242) | 1,474 |
This page does not form part of the statutory financial statements
Page 20