2021-12-31-accounts - International Cat Care

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				Page
Reference and Administrative Details
Report ofthe Trustees			2	to	7
Report of the Independent	Auditors		8	Io	10
Consolidated Statement	of Financial	Activities
Consolidated Balance Sheet				12
Balance Sheet				13
Consolidated Statement	of Cash Flows			14
Notes to the Consolidated	Statement	of Cash Flows		15
Notes to the Consolidated	Financial Statements		16	to	31

		for the	Year En	ded 31 December	2021
						2021	2020
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies				817,900	150,000	967,900	676,200
Charitable activities
Charitable activity				689,171		689,171	675,738
Other trading activities				. 580,306	320	580,626	436,453
Investment income				34,620		34,620	33,184
Other Income				7383		7 383	98248
Total				2, I29,380	150,320	2,279,700	1,919,823
EXPENDIT'URE ON
Raising funds				148,623		148,623	149,111
Charitable activities Charitable activity				2,062,517	320	2,062,837	1,957,226
Total				2,211,140	320	2,211,460	2,106,337
Net gains on Investments				120,527		120,527	4207
NET INCOME/(EXPENDITURE)				38,767	150,000	188,767	(276,674)
EXTRAQROINARY	INCOME ANO EXPENOITURE		28	~13907)		~13,907)	84932
NET INCOME/(EXPENDITURE)		INCLUDING		24,860	150,000	174,860	(191,742)
EXTRAORDINARY	INCOME AND EXPENDITURE
RECONCILIATION OF FUNDS
T'otal funds brought	forward			1,774,450		1,774,450	1,966,192
TOTAL FUNDS CARRIED FORWARD				1,799,310	150,000	1,949,310	1,774,450

	International	Cat Care Re	Istered number: 0600268	4
		Consolidated	Balance Sheet
		31 December 2021
				2021	2020
		Notes
FIXEDASSETS
Intangible assets		13		51,415	70,181
Tangible assets		14		31,388	59,279
Investments		15		1,420,952	1,376,692
				1,503,755	1,506,452
CURRENT ASSETS
Stocks		16			3,767
Debtors		17		494,184	355,697
Cash at bank and	in hand			820,161	609,528
				1,314,345	968,992
CREDITORS
Amounts falling due within one year		18		(817,468)	(677,659)
NET CURRENT ASSETS				495 377	291 333
TOTAL ASSETS	LESSCURRENT LIABILITIES			2,000,632	1,797,785
CREDITORS
Amounts falling due after more than one year				(51,322)	(23,335)
NET ASSETS				1,949310	1,774,450
FUNDS		22
Unrestricted funds				1,799,310	1,774,450
Restricted funds				150,000
TOTAL FUNDS				1,949,310	1 774450

International C	at Care R	e Istered number: 060026	84
	Charlt	Balance Sheet
	31 December 2021
			2021	2020
	Notes
FIXEDASSETS
Intangible assets	13		51,415	70,181
Tangible assets	14		31,388	59,2/9
Investments .	15		1,421 052	1 377,092
			1,503,855	1,506,552
CURRENT ASSETS
Stocks'	16			3,767
Debtors	17		610,713	355,697
Cash at bank and in hand			603,149	609,528
			1,213,862	968,992
CREDITORS
Amounts falling due within one year	18		(719,085)	(677,759)
NET CURRENT ASSETS			494 777	291 233
TOTAL ASSETSLESSCURRENT LIABILITIES			1,998,632	1,797,785
CREDITORS
Amounts falling due after more than one year			(49,322)	(23,335)
NET ASSETS			1,949,310	1,774 450
FUNDS	22
Unrestricted funds			1,799,310	1,774,450
Restricted funds			150,000
TOTAL FUNDS			1 949,310	1,774,450

		Inter	Inter	national Cat Care
		Co solidated		Statement ofCash Flows
		for the Year		Ended 31 becember 2021
				2021	2020
		Notes
Cash flows from operating activities
Group cash generated from operations				130,509	~342311I
Net group cash used in operating	activities			130,509	~342311
Group cash flows from Investing	activities
Purchase of intangible fixed assets Purchase of tangible fixed assets Purchase of fixed asset investments Sale of intangible fixed assets Sale of tangible fixed assets Sale of fixed asset investments Interest received Dividends received				(16,620) (14,443) (183,380) 259,947 771 33,849	(2,550) (86,382) (323,378) 277 24 319,763 2,020 31,164
Net group cash provided by/(used	in) investing	activities	.	80,124	~59,062)
Change In group cash and cash	equivalents
In the reporting period Group cash and cash equivalents	at the			210,633	(401,373)
beginning ofthe reporting period				609 528	1,010901
Group cash and cash equivalents	at the end
of the reporting period				820,161	609,528

				2021	2020
Group net Income/(expenditure)		for the reporting	period (as per the
Statement of Financial Activities) Adjustments for."				174,860	(191,742)
Depreciation charges				54;222	46,454
Gain on investments				(120,527)	(4,207)
Loss on disposal of fixed assets				23,498	28,815
Interest received				(771)	(2,020)
Dividends received				(33,849)	(31,164)
Decrease in stocks				3,767	5,782
Increase In debtors				(138,487)	(29,734)
Ihcrease/(decrease)	in creditors			'I67796	~164495
Group net cash used in operations				130509	~342311)

ANALYSIS OF C	HANGES IN NET GROUP FUN	DS
		At 1.1.21	Cash flow	,At 31.12.21
Net group cash
Cash at bank and	in hand	609,528	210 633	820 161
		609,528	210,633	820,161
Total		609,528	2'I0,633	820,161

OTHER TRADING ACTIV	ITIES
						2021	2020
						E
Fundralsing events Sponsorships Other						720 513,372 65,534	2,291 434,162
						580,626	436 453
F320 of other trading activities income received			in the was attributable	to restricted	funds.
INVESTMENT INCOME
						2021	2020
Dividends and interest received Deposit account Interest						33,849 771	3l,164 ~2020
						~34 620	~33 184
INCOME FROM CHARITABLE ACTIVITIES
						2021	2020
	Activity
Memberships, publications website	and Charitable	activity				173,028	174,409
Conferences Licenses Educational courses	Charitable Charitable Charitable	activity activity activity				188,692 3,610 323 841	122,432 64,433 314464
						689,171	875,738
RAISING FUNDS
Raising donations and legacies						2021	2020
Fundraising costs Sponsorship Investment management	costs					56,291 75,855 16,477	58;617 76,321 14,986
						148,623	149,924

				Attributed
			Direct costs	directly	Support costs	2021	2020
			F
Raising donations		and
legacies
Fundraising	costs		525	31,724	24,042	56,291	58,251
Sponsorship				51,991	23,864	75,855	75,914
investment costs	management		10,439	1,229	4,809	16,477	14,946
			10,964	84,944	52,715	148,623	149,111
Costs of charitable
activities
Memberships, publications
and website			337,510	386,949	210,325	934,784	958,676
Conferences			138,509	131,669	67,674	337,852	351,151
Licences				4,649	12,288	16,937	9,624
Educational	courses		121,779	162,466	87,976	372,221	318,575
Welfare operations			25,200	108,373	33,660	167,233	143,654
Special pro)ects				41,687	20,124	61,811	86,323
Trading subsidiary		costs			45,322	45,322
Other charitable expenditure				20,364	7,658	28,022	11,286
Governance	costs		13,385	53,214	32,056	98,655	77,940
			636,383	909,371	517,083	2,062,837	1,957,226
Total			647,347	994315	569,798	2,211,460	2 106,337

Group net income/(expenditure) is s	tated after charging/(crediting):
		2021	2020
Depreciation - owned assets		32,537	19,505
Deficit on disposal of fixed assets		23,508	28,815
Trademarks amortisation		561	1,771
Webslte and software costs amortisatlon		21,124	25,177
Auditor's remuneration		7,200	.6,825
Auditor's remuneration for non-audit	services	~6231	4,041

STAFF COSTS
					2021	2020
Wages and salaries					997,129	937,525
Social security costs					96,828	80,525
Other pension costs					81,600	62,449
					1,175,557	1,080,499
The average monthly	number	of employees	during	the year was, as follows:
					2021	2020
Charitable activities					30	26

			2021	2020
280,001	-	290,000		2
890,001	-	F100,000	1

				Unrestricted	Restricted	Total
				funds	funds	funds
INCOME	AND ENDOWMENTS	FROM
Donations	and legacies			651,200	'25,000	676,200
Charitable	activities
Charitable	activity			675,738		675,738
Other trading activities				435,584	869	436,453
Investment	income			33,184		33,184
Other income				98 248		98,248
Total				1,893,954	25,869	1,919,823
EXPENDITURE ON
Raising funds				149,924		149,924
Charitable	activities
Charitable	activity			1,939,979	25,869	1,965,848
			Page 21			continued. ..

	for the Year Ended 31 Dec	for the Year Ended 31 Dec	ember 2021
12.	COMPARATIVES FOR THE STATEMENT OF CONSOLIDATED		FINANCIAL ACTIVITIES	- continued
			Unrestricted	Restricted	Total
			funds	funds	funds
	Total		2,089,903	25,869	2,115,772
	Net gains on investments		4 207		4 207
	NET INCOME/(EXPENDITURE)		(191,742)		(191,742)
	RECONCILIATION OF FUNDS
	Total funds brought	forward	1,966,192		1,966,192
	TOTAL FUNDS CARRIED FORWARD		1 774450		1 774450
13.	INTANGIBLE FIXED	ASSET'S
	Group and charity
				Website
				and
				software
			Trademarks	costs	Totals
					E
	COST
	At 1 January 2021 Additions Disposals		17,483	169,944 16,620 ~56,082)	187,427 16,620 ~56,082)
	At 31 December 2021		17,483	130,482	147,965
	AMORTISATION
	At 1 January 2021		14,155	103,091	117,246
	Charge for year		561	21,124	21,685
	Eliminated on disposal			~42, 381	~42,381)
	At 31 December 2021		14;716	81,834	96,550
	NET BOOK VALUE
	At 31 December 2021		2767	48648	51 415
	At 31 December 2020		3,328	66,853	70 181

TANGIBLE FIXEDASSETS
Group and charity
		Office	Computer
		equipment	equipment	Totals
COST
At 1 January 2021		7,160	92,886	100,046
Additions		420	14,023	14,443
Disposals			(36,442)	(36,442)
At 31 December 2021		7,580	70,467	78,047
DEPRECIATION
At 1 January 2021		1,787	38,980	40,767
Charge for year		1,482	31,055	32,537
Eliminated on disposal			(26,645)	~26 645)
At 31 December 2021		3,269	43,390	46,659
NET BOOK VALUE
At 31 December 2021		4,311	27,077	31,388
At 31 December 2020		5,373	53,906	59,279
FIXEDASSET INVESTMENTS
			Listed
Group			investments	Totals
MARKET VALUE
At 1 January 2021			1,376,992	1,376,992
Additions			183,380	183,380
Disposals Revaluations			(259,947) 120,527	(259,947) 120,527
At 31 December 2021			1,420,952	1,420,952,
NET BOOK VALUE
At 31 December 2021			1 420952	1 420952
At 31 December 2020			1 376,992	1 376992
		Shares in
		group	Listed
Charity		undertakings	investments	Totals
MARKET VALUE
At 1 January 2021 Additions		100	1,376,992 183,380	1,377,092 183,380
Disposals Revaluations			(259,947) 120627	(259,947) 120527
At 31 December 2021		100	1,420 952	1 421 052
NET BOOK VALUE
At 31 December 2021		100	1,420,952	1,421,052
At 31 December 2020		100	1,376992	1 377092
	Pae23			continued. ..

		Group		Charity
		2021	2020	2021	2020.
Deferred	income	51 322	23,335	49322	23 335

	Group and charfty
	Minimum lease payments	under non-cancellable	operating leases fall due as follows:
					2021	2020
	Within one year Between one and five years				28,592 29,772	31,412 ,40,746
	In more than five years					~1201
					58,364	73,359
	ANALYSIS OF NET ASSETS BETWEEN FUNDS
,	Group				2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
	Fixed assets		82,803		82,803	129,460
	Investments Current assets Current liabilities Long term liabilities		1,420,952 1,164,345 (817,468) ~51,322)	150,000	1,420,952 1,314,345 (817,468) ~51,322)	1,377,092 968,992 (677,759) ~23,335).
			1 799310	150000	1 949310	1 774450
	Charity				2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
	Fixed assets		82,803		82,803	129,460
	I.nvestments		1,421,052		1,421,052	1,377,092
	Current assets		1,063,862	150,000	1,213,862	968,992
	Current liabilities Long term liabilities		(719,085) ~49,322)		(719,085) ~49,322)	(677,759) ~23,335)
			1,799,310	150,000	1,949,310	1,774,450

Group
			Net	Transfers
			movement	between	At
		At 1.1.21	in funds	funds	31.12.21
			E
Unrestricted funds
General fund Designated funds Unspent fire insurance	claim funds	783,967 910,000 80,483	38,767 ~13,9071	66,576 ~66,576)	889,310 91O,OOO
Restricted funds		1,774,450	24,860		1,799,310
Tony Welsh Education	Fund		15O,OOO		150,000
TOTAL GROUP FUNDS		I 774,450	174,860		1 949310
Charity
			Net	Transfers
			movement	between	At
		At 1.1.21	in funds	funds	31.12.21
Unrestricted funds
General fund Designated funds Unspent fire insurance	claim funds	783,967 91O,OOO 80,483	38,767 ~13,907)	66,576 ~66 576)	889,310 910,000
Restricted funds		1,774,450	24,860.		1,799,310
Tony Welsh Education	Fund		150,000		.150,000
TOTAL CHARITY FUNDS		I 774 450	174880		1,949,310

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted	funds
General fund Unspent fire	insurance	claim funds	2,129,380	(2,211,140) ~I3,907)	120,527	38,767 ~I3,907
Restricted funds			2,129,380	(2,225,047)	120,527	24,860
Other restricted			320	(320)
Tony Welsh	Education	Fund	150000			150000
			150,320	. ~320		150,000
TOTAL GROUP FUNDS			2 279 700	~2225 367)	120527	174860

MOVEMENT IN FUN	DS
Group
					Net	Transfers
			At 1.1.21		movement in funds	between funds	At 31.12.21
Unrestricted funds							P
General fund Designated funds Unspent fire insurance	claim	funds	783,967 910,000 80,483		38,767 ~13,907)	66,576 ~66,576)	889,310 910,000
Restricted funds			1,774,450		24,860		1,799,310
Tony Welsh Education	Fund				150,000		150,000
TOTAL GROUP FUNDS			'1,774 450		174860		1 949,310
Charity
					Net	Transfers
			At 1.1.21		movement in funds	between funds	At 31.12.2 I
Unrestricted funds
General fund Designated funds Unspent fire insurance	claim	funds	783,967 91O,OOO 80,483		38,767 ~13,907	66,576 ~66,576)	889,310 910,000
Restricted funds			1,774,450		24,860		1,799,310
Tony Welsh Education	Fund	.			150,000		150,000
TOTAL CHARITY FUNDS			1,774 450	.	174,860		1 949310

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	In funds
			F
Unrestricted	funds
General fund Unspent fire	insurance	claim funds	2,129,380	(2,211,140) ~)3,907)	120,527	38,767 ~I3,907
Restricted funds			2,129,380	(2,225,047)	120,527	24,860
Other restricted Tony Welsh Education		Fund	320 150,000	(320)		150,000
			150,320	~320		150,000
TOTAL GROUP FUNDS			2,279700	~2225 3671	'120 527	174880

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted funds
General fund Unspent fire insurance	claim funds		2,084,058	(2, 'I65,818) ~13,907)	120,527	38,967 ~13,907)
Restricted funds			2,084,058	(2, 1 79,725)	120,527	24,860
Other restricted			320	(320)
Tony Welsh Education	Fund		150000			150000
			150320	320		150000
TOTAL CHARITY FUNDS			2,234,378	2, I80,045	120,527	174,860
Comparatives for movement in funds
Group and charity
				Net	Transfers
				movement	between	At
			At 1.1.20	in funds	funds	31.12.20
Unrestricted funds
General fund			816,192	(276,674)	244,449	783,967
Designated funds. Unspent fire insurance	claim	funds	1,150,000	84,932	(240,000) ~4,449)	910,000 80,483
			1,966,192	191,742		1,774;450
TOTAL GROUP AND	CHARITY FUNDS		1 966 192	~19) 742)		1 774,460
Comparative net movement		in funds, included	in the above are as follows:
Group and charity
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			R		E
Unrestricted funds
General fund Unspent fire insurance	claim	funds	1,799,587 94367	(2,080,468) ~9435	4,207	(276,674) 84 932
			1,893,954	(2,089,903)	4,207	(191,742)
Restricted funds
Cat Friendly Homing Other restricted			25,000 869	(25,000) ~869)
			25869	~25 869
TOTAL GROUP AND	CHARITY FUNDS		1,919,823	~2,115,772)	4,207	~191,742)

Year ended	31 December 2021
		Balance at 1			Balance at 31
		Jariuar y 2021	Income	Expenditure	December 2021
Movement	in funds	23,207
Year ended	31 December 2020
		Balance at 1			Balance at 31
		January 2020	Income	Expenditure	December 2021
Movement	in funds	14275	5000

			Called	up share	Retained	Total
			capital		earnings	equity
Changes	In equity
Issue of	share capital			100		100
Total comprehensive Gift aid distributions		income to parent charity			303,681 ~303,6811	303,681 ~303,681
Balance	at 31 December 2021			100		100