2022-12-31-accounts - International Cat Care

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			Page
Reference and Administrative Details
Report ofthe Trustees		2	to	8
Report ofthe Independent	Auditors	9	to	11
Consolidated Statement	of Financial Activities		12
Consolidated Balance Sheet			13
Charity Balance Sheet			14
Consolidated Cash Flow	Statement		15
Notes to the Consolidated	Cash Flow Statement		16
Notes to the Consolidated	Financial Statements	17	to	29

	for the Ye	ar En	ded 31 D cembe	r 2022
					2022	2021
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
	Notes				2	2
INCOME AND ENDOWMENTS	FROM
Donations and legacies		2	1,182,945	46,350	1,229,295	967,900
Charitable activities
Charitable activity			798,034		798,034	689,171
Other trading activities			525,483		525,483	580,626'
Investment income			35,297		35,297	34,620
Other income			10165		10 165	7383
Total			2551924	46350	2598274	2 279700
EXPENDITURE ON
Raising funds			193,314		193,314	148,623
Charitable activities
Charitable activity			2,234,970	196350	2 431 320	2,062,837
Total			2,428,284	196,350	2,624,634	2,211,460
Net gains/(losses) on investments			~210,016)		~210D16)	120527
NET INCOME/(EXPENDITURE)			(86,376)	(150,000)	(236,376)	188,767
EXTRAORDINARY INCOME AND EXPENDITURE		29				~13,907)
NET INCOME/(EXPENDITURE)	INCLUDING		(86,376)	(150,000)	(236,376)	174,860,
EXTRAORDINARY INCOME AND EXPENDITURE
RECONCILIATION OF FUNDS
Total funds brought forward			1,799,310	150,000	1,949,310	1,774,450
TOTAL FUNDS CARRIED FORWARD			1712934	-	1712934	194931D

	International	Cat Care Re	I tered number: 06002	684
		Consollda e	Balance Sheet
		31 December 2022
				2022	2021
		Notes
FIXEDASSETS
Intangible assets Tangible assets Investments		13 14 15		160,084 18,549 1,233,176	51,415 31,388 1 420 952
				1,411,809	1,503,755
CURRENT ASSETS
Debtors Cash at bank and	in hand	16		626,567 747'106	494,184 820 161
				1,373,673	1,314,345
CREDITORS
Amounts falling due within one year		17		(1,035,275)	(817,468)
NET CURRENT ASSETS				338398	496 877
TOTAL ASSETS	LESSCURRENT LIABILITIES			1,750,207	2,000,632
CREDITORS
Amounts falling due after more than one year		18		(37,273)	(51,322)
NET ASSETS				1 712934	1,949,310
FUNDS		22
Unrestricted funds				1,712,934	1,799,310
Restricted funds					150000
TOTAL FUNDS				1,712934	1.949310

	In ernatlonal	Cat Care	Re Is ered number: 060	02684
		Charl	Balance Shee
		31 December 2022
				2022		2021
		Notes
FIXEDASSETS
Intangible assets		13		160,084		51,415
Tangible assets		14		18,549		31,388
Investments		15		1,233,276	'	1 421 052
				1,411,909		1,503,855
CURRENTASSETS
Debtors		16		593,520		610,713
Cash at bank and	in hand			737,111		803 149
				1,330,631		1,2'I 3,862
CREDITORS
Amounts falling due within one year		17		(992,333)		(719,085)
NET CURRENT ASSETS				338,298		494777
TOTAL ASSETS	LESSCURRENT LIABILITIES			1,750,207		1,998,632
CREDITORS
Amounts falling due after more than one year		18		(37,273)		(49,322)
NET ASSETS				1712934		1949310
FUNDS		22
Unrestricted funds				1,712,934		1,799,310
Restricted funds						150000
TOTAL FUNDS				1 712934		1,949,310

		Consolidated	Consolidated	Consolidated	Cash Flow Statement
		for	the	Year Ended 31 December 2022
					2022	2021
			Notes
Cash flows from operating activities
Group cash generated from operations				1	59,705	130,509
Net group cash provided by/(used	In) operating			activities	59 705	130509
Group cash flows from Investing	activities
Purchase of intangible fixed assets					(135,462)	(16,620)
Purchase of tangible fixed assets					(10,355)	(14,443)
Purchase of fixed asset investments Sale of fixed asset investments					(308,957) 286,717	(183,380) 259,947
Interest received					2,711	771
Dividends received					32,586	33849
Net group cash (used in)/provided	by investing			activities	~132760)	80,124
Change in group cash and cash
equivalents In the reporting period					(73,055)	210,633
Group'cash and cash equivalents	at	the
beginning ofthe reporting period					820;161	609528
Group cash and cash equivalents	at	the
end ofthe reporting period					747 106	820,161

	ACTIVITIES
							2022	2021
	Group net (expenditure)/Income				for the reporting	period (as per the
	Statement of Financial Activities) AdJustments for:						(236,376)	174,860
	Depreciation charges						48,986	54,222
	Losses/(gain) on investments						210,016	(120,527)
	Loss on disposal of	fixed assets					1,001	23,498
	Interest received Dividends received Decrease In stocks						(2,711) (32,586)	(771) (33,849) 3,767
	Decrease/(increase)	in debtors					(132,383)	(138,487)
	Increase in creditors						203,758	167,796
	Net cash provided	by/(used		In) operations			59705	130509
2.	ANALYSIS OF CHANGES		IN	NET	GROUP FUNDS
						At 1.1.21	Cash flow	At 31.12.22
	Net cash
	Cash at bank and in	hand				820 161	~73,055	747106
						82D 161	~73,055	747 106
	Total					820,161	~73 055	747,106

INCOME F	RO	M C	HARIT	A	BLE ACT	IVIT'I	ES
										2022	2021
					Activity
Memberships,		publications
and website					Charitable		activity			212,781	173,028
Conferences					Charitable		activity			198,033	188,692
Licenses					Charitable		activity			4,617	3,610
Educational	courses				Charitable		activity			382 603	323 841
										798,034	689 171
RAISING FUNDS
Raising donations			and legacies
										2022	2021
											2
Fundraising	costs									80,198	56,291
Sponsorship										96,136,	75,855
Investment	management			costs						16980	16477
										193314	148623
CHARITABLE		ACTIVITIES			COSTS
								Attributed	Support
					Direct	costs		directly	costs	2022	2021
						P
Raising donations			and
legacies
Fundraising	costs					1,253		53,396	25,549	80,198	56,291
Sponsorship								61,134	35,002	96,136	75,855
Investment	management
costs						10,035		1,324	5,621	16,980	16477
						11,288		115,854	66,172	193,314	148,623
Costs of charitable
activities
Memberships,		publications
and website					412,247			335,829	215,637	963,713	934,784
Conferences					286,882			167,636	62,596	517,114	337,852
Licences								4,189	7,409	11,598	16,937
Educational	courses				119,427			192,985	115,263	427,675	372,221
Welfare operations						27,439		140,593	48,288	216,320	167,233
Special projects								32,442	20,950	53,392	61,811
Trading subsidiary			costs						49,192	49,192	45,322
Other charitable
expenditure								87,458	8,431	95,889	28,022
Governance	costs					7697		58,071	30659	96427	98655
					853,692			1,019,203	558,425	2,431,320	2,062,837
Total					864980			1 135D57	624 597	2 624 634	221146D

	2022	2021
Depreciation - owned assets	23,055	32,537
Deficit on disposal of fixed assets Trademarks amortisation	1,001 561	23,508 561
Website and software costs amortisation Auditor's remuneration Auditor's remuneration for non-audit services	25,370 7,910 7372	21,124 7,200 6 231

STAFF COSTS
				2022	2021
				P	2
Wages and salaries Social security costs				1,066,374 112,723	997,129 96,828
Other pension costs				92530	61 600
				1,271,627	1,175557
The average monthly	number	of employees	during the year was as follows:
				2022	2021
Charitable activities				28	30

The num	b	er of employees whose employee benefits	(excluding employer pension costs) exceeded	260,000
			2022	2021
870,001	-	280,000	1
880,001	-	890,000
290,001	-	2100,000

		for the Year E	for the Year E	for the Year E	nded 31 December 2022	nded 31 December 2022	nded 31 December 2022
	COMPARATIVES	FOR THE CONSOLDIATED			STATEMENT OF FINANCIAL ACTIVITIES
						Unrestricted	Restricted	Total
						funds	funds	funds
								2
	INCOME AND ENDOWMENTS			FROM
	Donations and legacies					817,900	150,000	967,900
	Charitable activities
	Charitable activity					689,171		689,171
	Other. trading activities					580,306	320	580,626
	Investment income					34,620		34,620
	Other income					7383		7,383
	Total					2 129380	150320	2279 700
	EXPENDITURE ON
	Raising funds					148,623		148,623
	Charitable activities
	Charitable activity					2,D62 517	320	2062,837
	Total					2221,14D	320	2211 46D
	Net gains on investments					120,527		120527
	NET INCOME					38,767	150,000	188,767
	EXTRAORDINARY	INCOME AND EXPENDITURE				~13907)		~13907)
	NET INCOME INCLUDING		EXTRAORDINARY		INCOME AND	24,860	150,000	174,860
	EXPENDITURE
	RECONCILIATION	OF FUNDS
	Total funds brought	forward				I 774 450		1 774450
	TOTAL FUNDS CARRIED		FORWARD			1,79931D	16D DDD	1 949 3'ID
	INTANGIBLE FIXEDASSETS
	Group and Charity
							Website
							. and
							software
						Trademarks	costs	Totals
								E
	COST
	At 1 January 2022					17,483	130,482	147,965
	Additions Disposals						135,462 ~1725)	135,462 ~1725)
'	At 31 December 2022					17483	264 219	281 702
	AMORTISATION
	At 1 January 2022					14,716	81,834	96,550
	Charge for year Eliminated on disposal					561	25,370 ~863)	25,931 ~863)
	At 31 December 2022					15277	106341	'121 618
	NET BOOK VALUE
	At 31 December 2022					2206	157878	160,D84
	At 31 December 2021					2767	48 648	51 415
				Pa	ge 22			continued. ..

for he Year E TANGIBLE FIXEDASSETS	nded 31 December 2022
Group and Charity
	Office	Computer
	equipment	equipment	Totals
	P
COST
At 1 January 2022	7,580	70,467	78,047
Additions	608	9,747	10,355
Disposals		~5080)	~5080)
At 31 December 2022	8 188	75,134	~83322
DEPRECIATION
At 1 January 2022	3,269	43,390	46,659
Charge for year	1,586	21,469	23,055
Eliminated on disposal		~4941)	~4941)
At 31 December 2022	~4855	~59918	~64773
NET BOOK VALUE
At 31 December 2022	3333	~15 216	~18 549
At 31 December 2021	4,311	~27 077	31,388
FIXEDASSET INVESTMENTS
		Listed
Group		Investments	Total
MARKET VALUE
At 1 January 2021		1,420,952	1,420,952
Additions		308,957	308,957
Disposals Revaluations		(286,717) ~210016)	(286,717) ~210,016)
		1 233,176	1 233176
NET BOOK VALUE
As at 31 December 2022		1,233,'176	1 233,176
As at 31 December 2021		1 420 952	1 420 952
	Shares in
	gr'oup	Listed
Charity	undertakings	Investments	Total
MARKET VALUE
At 1 January 2021	100	1,420,952	1,421,052
Additions		308,957.	308,957
Disposals Revaluations		(286,717) ~21 0 016)	(286,717) ~210016)
	100	1233176	1233276
NET BOOK VALUE
As at 31 December 2022	100	1 233,176	1 233,276
As at 31 December 2021	100	1,420,952	1 421 052

Minimum lease payments under non-cancellable operatin	g leases fall due as follows:
	2022	2021
	E
Within one year	64,782	28,592
Between one and five years	~18067	~29 772
	~82 849	~58 364

Group
				2022		2021
		Unrestricted	Restricted	Total		Total
		funds	funds	' funds		funds
						P.
Fixed assets		178,633		178,633		82,803
Investments Current assets		1,233,176 1,373,673		1,233,176 1,373,673		1,420,952 1,314,345
Current liabilities Long term liabilities		(1,035,275) ~37273)		(1,035,275) ~37273)		(817,468) ~61 322)
		1,712,934		1,712934		1,949,310
Charity
				2022		2021
		Unrestricted	Restricted	Total		Total
		funds	funds	funds		funds
Fixed assets		178,633		178,633		82,803
Investments		1,233,276		1,233,276		1,421,052
Current assets		1,330,631		1,330,631		1,213,862
Current liabilities Long term liabilities		(992,333) ~37273)		(992,333) ~37273)	'	(719,085) ~49,322)
		1 712934		1 712934		1 949310
MOVEMENT IN FUNDS
Group and charity				Net
				movement		At
			At 1.1.22	in funds		31.12.22
						2
Unrestricted funds
General fund			889,310	(86,376)		802,934
Designated funds			910,000			910000
Restricted funds			1,799,310	(86,376)		1,712,934
Tony Welsh Education	Fund		150,000	(150,000)
TOTAL GROUP AND	CHARITY FUNDS		1 949,310	~236,376)		1,712934

Net moveme	nt In fund	s, Inclu	ded In the abov	e are	as follows:
Group
					Incoming	Resources	Gains and	Movement
					resources	expended	losses	in funds
Unrestricted	funds
General fund					2,551,924	(2,428,284)	(210,016)	(86,376)
Restricted	funds
Tony Welsh	Education	Fund			46,350	(196,350)		(150,000)
TOTAL FUNDS					2598274	~2624 634)	~210,0)6)	~236,376)
Charity
					Incoming	Resources	Gains and	Movement
					resources	expended	losses	in funds
					E	F
Unrestricted	funds
General fund					2,502,732	(2,379,092)	(210,016)	(86,376)
Restricted funds
Tony Welsh	Education	Fund			46,350	(196,350)		(150,000)
TOTAL FUNDS					2549082	~2575 442)	~210016)	~236376)
Comparatlves for movement			In funds
Group and	charity
						Net	Transfers
						movement	between	At
					At 1.1.21	in funds	funds	31.12.21
							F
Unrestricted	funds
General fund					7,83,967	38,767	66,576	889,310
Designated Unspent fire	funds Insurance	claim	funds		910,000 80 483	~13907)	~66576)	910,000
					1,774,450	24,860		1,799,310
Restricted funds
Tony Welsh	Education	Fund				1.50,000		150,000
TOTAL GROUP AND		CHARITY FUNDS		'	I 774450	174860	-	I 949310

Comparative	net move	me	nt In funds, inclu	ded in the above are	as follows:
Group
				Incoming	Resources		Gains and	Movement
				resources	expended		losses	in funds
				2
Unrestricted	funds
General fund Unspent fire	insurance	claim funds		2,129,380	(2,211,140) ~13907)		120,527	38,767 ~139D7)
				2,129,380	(2,225,047)	.	120,527	24,860
Rest)'icted funds
Other restricted				320	(320)
Tony Welsh	Education	Fund		150,000				150 OOD
				150320	~320			150 DDO
TOTAL FUNDS				2,279 70D	~2,225387)		120,527	174,860
Charity
				Incoming	Resources		Gains and	Movement
				resources	expended		losses	in funds
							P.
Unrestricted	funds
General fund Unspent fire	Insurance	claim funds		2,084,058	(2,165,818) ~13907)		120,527	38,767 ~13907)
				2,084,058	(2,179,725)		120,527	24,860
Restricted funds
Other restricted				320	(320)
Tony Welsh	Education	Fund		150000				15D 000
				150320	320			150000
TOTAL FUNDS				2 234378	~2,180D45)		120527	17486D
Desi a ed fund descri			tlons

							2022	2021
							F	2
Current assets							48,429	219,512
Current liabilities Long term liabilities							(48,329) .	(217,412) ~2000)
Net current assets							100	100
Reserves
Share capital							100	100
Net current assets							100	100
A summary of the changes			In equity	in its first period of trading	is shown	below:
					Called	up share	Retained	Total
					capital		earnings	equity
							2
Balance at 31 December 2021						100		100
Total comprehensive Gift aid distributions	income to parent charity						399,630 ~399,630)	399,630 ~399630)
Balance at 31 December			2022			100		100
Comparative summary		of	changes	In equity:
					Called	up share	Retained	Total
					capital		earnings	equity
						P.
Issue ofshare capital						100		100
Total comprehensive Gift aid distributions	income to parent charity						303,681 ~303681)	303,681 303681)
Balance at 31 December			2021			100		100