##
||||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|
##
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##
##
||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||||||
##
##
##
##
##
##
##
##
##
##
##
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##
##
##
##
||||||||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|
##
##
##
##