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2025-12-31-accounts

REGISTERED COMPANY NUMBER: 06002684 (England and Wales) REGISTERED CHARITY NUMBER: 1117342

Group report of the Trustees and Consolidated Financial Statements for the Year Ended 31 December 2025

for

International Cat Care

Sumer Audit Statutory Auditor Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ

International Cat Care

Contents of the Consolidated Financial Statements for the Year Ended 31 December 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 8
Report of the 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

International Cat Care

Reference and Administrative Details for the Year Ended 31 December 2025

TRUSTEES

A Campbell K M Hiestand L Hill Dr A V Hogan N Lee A C Travaglia T W Brenten (resigned 30.04.25) L Monaghan A Poole C Lock J Clark (Appointed 30.04.25)

REGISTERED OFFICE

Room 4 Nadder Health and Wellbeing Building Weaveland Road Tisbury Wiltshire SP3 6HJ

REGISTERED COMPANY NUMBER 06002684 (England and Wales)

REGISTERED CHARITY NUMBER 1117342

AUDITORS Sumer Audit (formerly Monahans) Statutory Auditor Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ INVESTMENT MANAGER Evelyn Partners 45 Gresham Street London, EC2V 7BG BANKS HSBC 19 Minster Street Salisbury, SP1 1TE Investec Bank PLC 30 Gresham Street London, EC2V 7QP

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International Cat Care

Report of the Trustees for the Year Ended 31 December 2025

The Trustees who are also Directors of the Charity for the purposes of company law, present their report with the financial statements of the Charity for the year ended 31 December 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) in preparing the annual report and financial statements of the Charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019.

OBJECTIVES AND ACTIVITIES

Our vision and mission statements are underpinned by our Cat Friendly Principles and detail how we make a difference for cats and people.

Our Vision

A cat friendly world where each cat, owned and unowned, is treated with respect, compassion and understanding.

Our Mission

To enable more people to act in a cat friendly way to improve cat welfare.

Our Cat Friendly Principles

Our Cat Friendly Principles continue to underpin all the activities the charity undertakes and support delivery of our vision and mission.

Respect cats - Respect the diversity of the species and understand the individual cat Keep cats well - Give equal consideration to the cat’s physical health and mental wellbeing

Do cats no harm - Ensure cats are never worse off as a result of people or their activities Be solution driven for cats - Find evidence-based, pragmatic and sustainable solutions for cats Communicate for cats- Communicate considerately and share knowledge generously for the sake of cats Collaborate for cats - Work together for cats, locally, internationally and with people from different backgrounds, always supporting and valuing each other

Evolve for cats - Be innovative, remain curious and keep learning for cats

Public benefit

The Trustees have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set and believe that the information provided within this report demonstrates the various ways in which this is done.

For most cat owners, their cat is a member of the family, and they try to provide them with the best possible care. International Cat Care’s (iCatCare’s) involvement with veterinary practices, cat professionals, and homing organisations, means that we can reach an increasing proportion of the cat-owning public with education, advice and support. With cats now growing in popularity worldwide, and significant financial challenges globally, the demand for help in keeping cats healthy and happy is increasing.

For owners worrying about their pets during these times of ongoing financial hardship, access to free high quality reliable information is essential and we aim to ensure that all our advice is evidence based on the latest advancements in cat welfare. There are more unowned than owned cats worldwide and people try to help them in many different countries. Reliable, pragmatic, safe and relevant advice and support helps individuals, organisations and those working on legislation or policy to see the bigger picture and how they can work together to improve care.

2025 was another progressive and positive year for the charity, with a growth in face-to-face events, delivery of the third year of our current strategy and an increase in member numbers, website visitors and course learners. The most significant developments were the expansion of our work with unowned cats and the launch of our updated Cat Friendly Professionals courses, providing those working with cats the understanding and skills needed to optimise the cat friendly experience for cats in their care.

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International Cat Care

Report of the Trustees for the Year Ended 31 December 2025

Supporting our veterinary professional community

During 2025 the charity's veterinary division, the International Society of Feline Medicine (ISFM) underwent a branding update to become the International Cat Care Veterinary Society to more closely reflect the work of the charity across the veterinary sector. The iCatCare Veterinary Society leads the world in providing information on the veterinary care of cats. Cats are growing in popularity as pets worldwide; however, in many countries, veterinary education about cats is basic or non-existent, even though owner expectations of the veterinary profession to be able to help cats is growing. In many places the veterinary care of cats is good, but the understanding that it is not just physical health that is important for cats, but that mental wellbeing is equally important (and these two facets are intertwined) is still not widely understood.

Membership of our veterinary division continues to grow; vets and vet nurses influence other sectors where cats are cared for, such as in breeding, caring for unowned cats and influencing owners and helping them to care for their cats. There are now around 5,339 active iCatCare Veterinary Society memberships (practice and individual) in over 100 countries, reaching around 17,690 veterinary members, a 16% increase in numbers of vets year on year. Our Academy of Feline Practitioners is now a community of over 290 feline specialist professionals. Over 23,704 veterinary nurses and technicians receive a free monthly Journal Feline Focus and free monthly webinars, bringing the total monthly audience for veterinary professionals to over 41,000 worldwide (a 26% increase on 2024).

All papers published in our journals the Journal of Feline Medicine and Surgery (JFMS) and JFMS OR are now free to read by everyone, everywhere, helping to greatly extend the reach of JFMS’s content and intended impact. 155 new – articles were published in 2025 a 50% increase on 2024. In collaboration with both commercial and non-profit groups, transla tions of key JFMS articles are also available, helping to extend the reach beyond the journal’s pre -existing audience. There were 4,995,662 full-text downloads from the JFMS website and PubMed Central in 2025, a 28% increase on 2024, and 522,851 unique visitors to the JFMS website in 2025. JFMS’s Impact Factor also increased to 2.1 – its highest ever to date. JFMS’s sister journal, the Journal of Feline Medicine and Surgery Open Reports, while a smaller journal, also attracted an impressive 337,259 full-text downloads and views on the JFMS Open Reports website and PubMed Central in 2025; a 5% increase from 2024. There were 39,981 unique visitors to the JFMS Open Reports website in 2025. Our impact factor for JFMS Open Reports remained at 0.7 for the third year in a row.

In 2025, iCatCare published two new sets of consensus guidelines in JFMS – on the diagnosis and management of lower urinary tract diseases and diabetes mellitus in cats. These guidelines have been downloaded over 185,000 times since publication (and were the two most-downloaded articles published in JFMS in 2025) and provide a valuable resource to ensure the best outcomes for cats, owners and veterinary professionals, along with their supporting carer guides and, for the diabetes guidelines, nursing guide.

Courses continue to be popular with 900 course completion certificates issued in 2025 and 1158 active learners, a 55% increase on 2024 primarily due to the Cat Friendly Homing Foundations Course. A key achievement was the launch of modules 2 and 3 of our Feline Behavioural Health Practitioner course, which is endorsed by the European Society of Veterinary Clinical Ethology (ESVCE). This four-module course guides people working with cats through around 70 hours of learning per module to provide the understanding and skills needed to optimise the behavioural health of cats in their care. We also launched updated versions of our Cat Friendly Veterinary Professionals and Cat Friendly Veterinary Receptionist courses. Structured around the cat’s journey through the clinic – from booking, the waiting room examination and aftercare – the courses explore each stage in detail and offer a theoretical foundation for understanding the veterinary clinic experience from a cat’s perspective. Improved course structure, more interac tive components and up to 12 hours of learning ensure these courses are a vital tool to enable us to advance cat friendly veterinary care. Encouragingly, 95% of learners undertaking these courses plan to do something differently as a result of their learning.

In 2025, our annual World Feline Veterinary Congress was held in Edinburgh. The event, focused on advancing the wellbeing of cats through medicine and management, with a specific focus on the early stages of life and kittenhood. With new streams including nursing and an advanced stream, the event welcomed 770 attendees in person from 45 different countries. Over 500 hours of virtual congress has been watched by iCatCare Veterinary Society members across 45 different countries following the in-person World Feline Congress event in Edinburgh at the end of June. Topic areas of greatest interest were ‘Early or late neutering – science, context and surgical decision making’, ‘Emergency and critical care tips for kittens and young cats’, and ‘Feline neonatal and paediatric care’. In partnership with Royal Canin we held our second Young Professionals event at congress, attracting over 300 applications from recently graduated vets and vet nurses.

Our International Partner network now includes special interest feline veterinary groups in 26 countries around the world providing a focus for veterinary surgeons with an interest in cats in partner countries. Many now have thriving groups which are putting on their own conferences and education, spreading the feline message far and wide. An annual summit for our International Partners was held in Edinburgh this year with attendees from 18 different countries discussing the challenges around breeding for extreme conformation.

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International Cat Care

Report of the Trustees for the Year Ended 31 December 2025

The Cat Friendly Clinic programme (which aims to make it easier for owners to bring cats to the vet, making the experience less stressful for cats, owners and veterinary staff) continues to grow around the world with over 4,592 clinics accredited in 57 countries at the end of 2025 including Cambodia and Oman as new additions. We saw a 7% increase in active clinics and completed 464 new accreditations. We are very grateful for our Cat Friendly Clinic partners (Boehringer, CEVA, IDEXX, Royal Canin and Zoetis) who make this programme accessible and promote it through their teams globally. Additionally, our US partners, the Feline Veterinary Medical Association (FelineVMA) (formerly American Association of Feline Practitioners (AAFP)), who licence the programme from us, have accredited over 1,000 practices in North and South America.

Supporting those who work with unowned cats

Our work with unowned cats significantly expanded in 2025 with the second year of a three-year grant received from the Battersea Global Enabler Grant programme . The funding enabled us to deliver a range of new resources, a comprehensive coaching programme for teams in over 30 organisations to become ‘Cat Friendly Advocates’ , cat population management strategic frameworks based on in-depth research in 4 pilot countries, a cat population management information hub, guidelines on end-of-life decision making and our second virtual event aimed at the unowned cat community – iCatConnect. Over 5,000 people from 100 different countries are now part of our international unowned cat community. The website and resources explain clearly and simply the different lifestyles of cats, what solutions can be used to help them, and how to help those with responsibility for cats to make cat friendly decisions. It also highlights ‘big picture’ discussions which help to understand the interactions between owned and unowned cats in our environments and what collaborations and ‘systems change’ are needed for cat population management to work ef fectively.

Over 270 people have completed the Cat Friendly Foundations learning programme , our Cat Friendly Homing Coaching Programme is being delivered to over 30 animal welfare organisations and over 5,000 people have taken part in a learning opportunity related to Cat Friendly Homing. Over 75,000 cats will have benefitted from the increased knowledge this programme has delivered. Alongside this, work was completed on the in-depth research in four of the target countries that has informed creation of strategies and frameworks that were shared with all contributing stakeholders, as well as supporting engagement with Government officials and exciting future plans for government supported initiatives to train staff in municipal shelters.

In 2025 the International Unowned Cat Welfare Group developed further. Chaired by iCatCare, it brings together shelter medicine vets and educators in USA, Canada, Australia, Hong Kong, New Zealand, the UK and Slovakia, to discuss topics pertinent to unowned cats globally.

Supporting cat owners and caregivers

iCatCare continues to utilise its digital platforms to share expert advice and research from world-leading feline subject matter experts as widely as possible. Our new website designed to improve reach and user experience launched in January 2025. The member portal log-in, product purchases (congress tickets, courses etc) were integrated into the main website as part of the development project. www.icatcare.org received over 3 million page views across the year, providing cat owners, caregivers, veterinary professionals and people working with unowned cats with the knowledge, support and guidance needed to improve the lives of cats everywhere.

The charity continues to see year on year expansion across all social media platforms, with the most significant growth continuing on both Instagram and LinkedIn. Across both the iCatCare and iCatCare Veterinary Society accounts on all three core social platforms (Facebook, Instagram and LinkedIn) we now have over 200k followers. Our ‘why do cats’ content, caregiver guides and alignment with global awareness days deliver the highest level of engagement across veterinary professional and owner/caregiver audiences.

iCatCare are proud custodians and co-ordinators of International Cat Day, which takes place annually on 8 August. In 2025, our campaign focused on ‘Cat Friendly Every Day’ sharing information and resources for all key audiences on how they can be more cat friendly. Website sessions peaked at over 17k during the period with over 9k sessions directly visiting the International Cat Day landing page, primarily from organic search. The charity shared a press release with 140 press contacts, carried special features in our community, vet and vet nurse member newsletters reaching a combined 47k subscribers.

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International Cat Care

Report of the Trustees for the Year Ended 31 December 2025

Collaboration and communication

As outlined in our Cat Friendly Principles, collaboration is very important to iCatCare to improve quality of care through better information and education and help to deliver and magnify the messages. To this end, the charity continues to work closely with various organisations, individuals and other charities. The work of the Cat Group a coalition of 12 UK based animal welfare charities, whose representatives pool experience and practical advice to develop joint policies for better cat care, continued to expand led by iCatCare. During 2025 the group advanced their work focused on the issues of breeding of hybrid cats, fed into the strategy planning of the Canine and Feline Sector Group (CFSG), responded to inappropriate use of cats in the media, and created an agreed Code of Practice for Cat Breeding in England and Wales. In 2025 the rotating Chair and Secretariat of The Cat Group moved over to Cats Protection to lead following the roles being held by iCatCare for many years. iCatCare is also represented on the EU Dog and Cat Alliance, the All Parliamentary Group on Cats and the Pet Advertising Advisory Group, the International Companion Management Coalition (ICAM) and the Alliance for Contraception in Dogs and Cats.

Our team of cat experts presented on a wide range of topics from being Cat Friendly to Chronic Diseases and Senior Cats at professional conferences and to audiences globally including at our own World Feline Congress in Edinburgh, and at a further 30 veter inary and owner events including WSAVA in Rio de Janeiro, ICAM’s online international cat and dog population management conference, and conferences in Spain, The Netherlands, Japan and Australia as well as at BVNA, BSAVA, London Vet Show and at the ACDH Conference in the UK. In total we work with over 50 different Education and Impact partners, and 20 Corporate organisations on a wide range of educational and change making activities. We would like to thank them all for the significant contribution they make to helping us achieve our vision and improve the world for cats.

Strengthening our foundations

Our income and engagement work has developed significantly over 2025 with a strong focus on income diversification and reaching new audiences through increased media coverage. Successful recruitment of a Fundraising Development Officer, growth of our Easy to Give and Cat Friendly Approved licensing schemes and a steady legacy pipeline provide a foundation for future development. Implementation of our new brand strategy following extensive stakeholder consultation, Trustee and staff workshops, and external environment review, focuses on clarity and alignment of our branding to better articulate our charitable purpose and support us to deliver our new Theory of Change.

Our focus on embedding Human Behaviour Change continued across all our programmes and in addition included a pilot of bespoke learning resources and a practical workshop on Cat Friendly Interactions with the University of Nottingham, leading to increases in awareness, knowledge and motivation amongst the veterinary students participating. In 2026 we will be looking at ways to share this learning more widely.

Work continued to strengthen our foundations through our People and Culture work with the development and launch of our new Values framework, created by a working group of individuals from across the charity with input from all staff workshops and Trustees. Our Wellbeing working group focused on a range of topics this year from connection and financial management to mindfulness and at the end of 2025 we introduced a dedicated Wellbeing Champion role as an additional responsibility to drive our wellbeing initiatives forward. A significant change to our ways of working came in July 2025 when we moved from our current offices to smaller offices nearby with teams choosing whether to be office-based or remote, and the introduction of quarterly in person connection days in various locations, monthly team days and regular check-ins.

We continue to promote the critical importance of cyber security and data protection across the team following achievement of Cyber Essentials in 2024. We have also introduced a new AI Policy and guidance to support teams navigate the risks and opportunities that AI presents, along with formal training. Our new website launched in 2025 to enable us to reach more people with expert advice and resources, integrate all our platforms and improve the user experience across the website receiving over 3-million-page views in the first year. Our new Finance System was successfully implemented at the end of 2024, enhancing our reporting abilities and increasing efficiencies in our financial accounting and monitoring.

Future Plans

Creating our next strategic plan was a significant focus throughout 2025, finalising a robust and simplified Theory of Change to enable us to become more purpose driven in our approach and activities, pilot our new impact measurement framework and define a clear 5-year strategy that will roll out in 2026. Our work is so diverse and multi-faceted that it is crucial we can target our limited resources on the areas where we can make the greatest difference, working with others in the sector to avoid repetition of effort. Significant work was undertaken to understand stakeholder perspectives, where our expertise can have the most impact within the sector, and determining what difference we want to make in the world for cats.

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International Cat Care

Report of the Trustees for the Year Ended 31 December 2025

Our new strategy will focus on advancing cat friendly care, strengthened by science and supported by partnerships with clear impact measures focused on increasing awareness, knowledge, motivation and positive action in the cat friendly care of cats in homes, veterinary clinics, homing centres or other locations. Our impact measurement pilot highlighted that 89% of people engaging with our resources and activities felt more knowledgeable about the needs of cats as a result of their interactions with iCatCare, and 84% felt more motivated to take action to improve cat welfare.

Significance of volunteers on charitable activities

The charity has very few volunteers; involvement is often on a voluntary basis for scientific advice or scrutineering and includes our Board of Trustees.

Fundraising Standards Information

iCatCare does not engage with any professional fundraiser and therefore has no relevant information to report.

iCatCare is registered with the Fundraising Regulator and complies with all the relevant standards set out in the Code of Fundraising Practice..

FINANCIAL REVIEW

Financial position

Income for the year ending 31 December 2025 totalled £3,020,592 (2024: £3,086,494) a decrease of 2.14%

Expenditure for the year totalled £3,052,277 (2024: £2,915,378) an increase of 4.70%

Costs of Charitable activities has increased by £239,281

After allowing for Net gains on Investments (Realised and Unrealised) of £103,783 (2024: gains of £94,937) the net income for the year was £72,098 (2024: net gain £266,053).

Investment policy and objectives

Investments during the year were held with Investec and moved to Evelyn from March 2025. The investment policy and objectives are reviewed annually by the Trustees.

The overall objectives are to build the reserves through investment in assets that produce long term returns over and above inflation. While income is not required to be drawn from the portfolio it is an important driver of returns, hence the need to invest in a broad spread of assets including UK Equities, Overseas Equities and some property type investments which traditionally have delivered a good level of income. An element of the portfolio is to be invested in absolute return funds to help lower volatility and help produce returns in the long term.

The Trustees agree to an ethical investment policy precluding investment in tobacco, armaments, gambling, high interest rate lending, pornography, tar sands, thermal Coals and animal testing for non-pharmaceutical.

The broader macro backdrop remains uncertain. Large fiscal deficits, loose monetary conditions, and rising geopolitical risks support a “higher for longer” outlook for inflation and interest rates.

Performance over the year was strong, returning 11.5% since inception (inception date 31/03/2025).

Reserves policy

Reserves are held to ensure that iCatCare can continue to deliver its services.

At the year-end date the total funds held by the charity were £2,922,977.

£900,000 of the unrestricted funds have been set aside as a designated fund by the Trustees to be used over the next 3 years to implement the charity's strategy and investment in growth including expected fixed assets and project spends, alongside a brand refresh.

£370,192 are restricted reserves from the Battersea Global Enabler Programme to fund the Cat Friendly Homing programme.

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International Cat Care

Report of the Trustees for the Year Ended 31 December 2025

Reserves policy continued

The total "free" reserves at the year-end date, i.e. total funds held less any restricted funds, designated funds and the carrying amount of functional assets is £1,570,262 International Cat Care reserve policy stated to hold "free" reserves which equals 6 months running costs, this equates to £1,050,000

FINANCIAL REVIEW

Principal Risks and Uncertainties

We believe that sound risk management is integral to both sound management and governance of our charity. Our risk management framework covers our structure, policies, strategy, risk assessment, reserves and other key areas to maximise the charity's potential for the future and ensure it is compliant as it moves forward.

Our risk management framework ensures that:

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The company was established under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under its Articles of Association. The trustees are the sole voting members of International Cat Care.

The board must number not fewer than six trustees nor more than twelve.

Policies and procedures for induction and training of trustees

The induction process for any new Trustee comprises initial meetings with the Chairman, existing Trustees and the Chief Executive. The Trustees' induction pack comprises a range of background information on the charity's history and recent activities and includes International Cat Care's governing document (Articles of Association), minutes of recent board meetings, accounts for the last three years and a copy of the Charity Commissions Guidance CC3, 'Responsibility of Charity Trustees'. On-going training is provided as required through meetings and away days.

Recruitment and appointment of new Trustees

Retiring Trustees are eligible for re-election but may only hold office for nine consecutive years at which point they must stand down for a minimum of one year. New Trustees are identified through appropriate networks and after a skills audit for expertise in animal welfare, finance, HR etc., depending on what is required.

Organisational structure

Resolutions at Trustees' meetings are decided by a simple majority of votes, with a casting vote by the person chairing the meeting. Decisions can only be made with a valid quorum which is the greater of two Trustees or one half of the total number of Trustees.

Under the main committee comprising all the Trustees, there are Finance and People and Culture sub-committees and a number of working groups dealing with more specific issues as required.

The sub-committees and working groups all report directly to the main committee and, in addition to the Trustees identified above, have other members including staff and co-opted individuals, as follows:

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International Cat Care

Report of the Trustees

for the Year Ended 31 December 2025

Sub-committees

The Finance sub-committee is responsible for budgets, investments, management accounts, risk register and other financial matters and consists of the Trustees, as above, plus Nicola Martin (Chief Executive), Emma Alcock (Director of Finance and Compliance).

The People and Culture sub-committee deals with staff salaries, appointments and other staffing matters. In addition to the Trustees referred to above, the Chief Executive sits on this committee and Hollie Flower (People and Culture Lead).

International Cat Care staff

The Chief Executive reports to the Board of Trustees and is responsible for the day to day management of the charity. As at 31 December 2025, the charity employed 33 people led by an Executive Team of 4 comprising the Chief Executive - Nicola Martin, Director of Finance and Compliance - Emma Alcock, Director Income and Engagement – Tina Norton– Tuck and Director of Global Impact Vicki Betton and supported by a Senior Leadership Team comprising of Cat Welfare, Education, Marketing and Production, Central Operations and People, who in turn lead their respective teams of Cat Welfare (12 staff), Education (4 staff), Marketing, Production and Fundraising (5 staff), Central Operations (4 staff) People (1 staff). There are additional staff in finance (2 staff) and office management (1 staff). Several freelancers also input into veterinary publishing, marketing communications and our unowned cat work.

Key management remuneration

The key management personnel of the charity are the Executive Team and the Trustees.

The pay of the charity's Chief Executive, Executive Team and all other staff is reviewed on an annual basis; a cost of living increase is also considered as part of the annual budgeting process. Job descriptions are reviewed as part of the PDR process and, where necessary, updated to ensure they are as current and accurate as possible. Remuneration for roles is bench-marked against salary data for similar roles in the sector of similar size, activity and geographical location. This is done to ensure the remuneration is fair and in line with that generally paid for similar roles. Pay and remuneration are normally reviewed by the People and Culture Sub Committee / Trustees annually.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees (who are also the Directors of International Cat Care for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

Approved by order of the Board of Trustees on ............................................. and signed on its behalf by: 15th May 2026

SIGN

........................................................................ L V Hill - Chair of the Board and Trustee International Cat Care

Page 8

Report of the Independent Auditors to the Members and Trustees of International Cat Care

Opinion

We have audited the financial statements of International Cat Care (the ‘parent charity’ ) and its subsidiary (‘the group’) for the year ended 31 December 2025 which comprise the Consolidated statement of Financial Activities, the Consolidated Balance Sheet, the Charity Balance Sheet, the Consolidated Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s and the parent charity 's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 requires us to report to you if, in our opinion:

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Report of the Independent Auditors to the Members and Trustees of International Cat Care

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and parent charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charitable company and industry, we identified that the principal risks of non-compliance with laws and regulations related to compliance with charities and company legislation, and we considered the extent to which non-compliance might have a material effect on the financial statements of the company. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommend Practice 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to increase revenue or reduce expenditure, and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the audit engagement team included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Page 10

Report of the Independent Auditors to the Members and Trustees of International Cat Care

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body in accordance with Part 5 of the (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's members and its trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members and the charitable company’ as a body, for our audit work, for this report, or for the opinions we have formed.

James Gare FCA DChA (Senior Statutory Auditor) for and on behalf of Sumer Audit Statutory Auditor Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ

Date: ............................................. 23 June 2026

Page 11

International Cat Care

Consolidated statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
Charitable activity
5
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Charitable activity
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
Prior year adjustment
As restated
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
1,158,214
805,886
708,507
81,534
378
2,754,519
118,576
2,429,291
2,547,867
103,783
310,435
2,360,194
(117,844)
2,242,350
2,552,785		 Restricted
funds
266,073
-
-
-
-
266,073
-
504,410
504,410
-
(238,337)
608,529
-
608,529
370,192		 2025
Total
funds
as restated
1,424,287
805,886
708,507
81,534
378
3,020,592
118,576
2,933,701
3,052,277
103,783
72,098
2,968,723
(117,844)
2,850,879
2,922,977		 2024
Total
funds
as restated
1,573,065
777,108
656,068
70,839
9,414
3,086,494
220,958
2,694,420
2,915,378
94,937
266,053
2,702,670
(117,844)
2,584,826
2,850,879

International Cat Care uses the exemption conferred by section 408 of the Companies Act 2006 in not preparing a separate Income and Expenditure Account for International Cat Care as a separate entity. The net income for International Cat Care alone for the year to 31 December 2025 was the same as the Group as all profits were passed to the Parent Charity (2024 the same).

The notes form part of these financial statements

Page 12

International Cat Care (Registered number: 06002684)

Consolidated Balance Sheet 31 December 2025

Notes
FIXED ASSETS
Intangible assets
13
Tangible assets
14
Investments
15
CURRENT ASSETS
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
21
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
as restated
£
69,380
13,143
1,570,722
1,653,245
780,891
1,336,348
2,117,239
(847,507)
1,269,732
2,922,977
2,922,977
2,552,785
370,192
2,922,977		 2024
as restated
£
106,435
12,112
1,467,214
1,585,761
464,943
1,425,143
1,890,086
(624,968)
1,265,118
2,850,879
2,850,879
2,242,350
608,529
2,850,879

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 15th May 2026 and were signed on its behalf by:

............................................. L V Hill – Chair of the Board and Trustee

The notes form part of these financial statements

Page 13

International Cat Care (Registered number: 06002684)

Charity Balance Sheet 31 December 2025

Notes
FIXED ASSETS
Intangible assets
13
Tangible assets
14
Investments
15
CURRENT ASSETS
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
21
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
as restated
£
69,380
13,144
1,570,822
1,653,346
567,350
1,309,924
1,877,274
(607,643)
1,269,631
2,922,977
2,922,977
2,550,285
372,692
2,922,977		 2024
as restated
£
106,435
12,112
1,467,314
1,585,861
410,499
1,418,760
1,829,258
(564,240)
1,265,018
2,850,879
2,850,879
2,242,350
608,529
2,850,879

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 15th May 2026 and were signed on its behalf by:

SIGN

.............................................

L V Hill – Chair of the Board and Trustee

The notes form part of these financial statements

Page 14

International Cat Care

Consolidated Cash Flow Statement for the Year Ended 31 December 2025

2025 2024
as restated as restated
Notes £ £
Cash flows from operating activities
Group cash generated from operations 1 (157,206) (209,736)
Net group cash provided by (used in) operating activities (157,206) (209,736)
Group cash flows from investing activities
Purchase of intangible fixed assets (3,343) (15,885)
Purchase of tangible fixed assets (10,509) (6,285)
Purchase of fixed asset investments (851,484) (864,890)
Sale of fixed asset investments 852,206 839,303
Interest received 46,669 37,676
Dividends received 34,872 33,166
Net group cash (used in)/provided by investing activities 68,411 23,085
Change in group cash and cash (88,795) (186,651)
equivalents in the reporting period
Group cash and cash equivalents at the
beginning of the reporting period 1,425,143 1,611,794
Group cash and cash equivalents at the
end of the reporting period 1,336,348 1,425,143

The notes form part of these financial statements

Page 15

International Cat Care

Notes to the Consolidated Cash Flow Statement for the Year Ended 31 December 2025

1. RECONCILIATION OF GROUP NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
2025 2024
as restated
as restated
£ £
Group net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) 72,098 266,053
Adjustments for:
Depreciation charges 49,869 51,576
Losses/(gain) on investments (104,230) (94,728)
Loss on disposal of fixed assets - -
Interest received (34,865) (33,163)
Dividends received (46,669) (37,676)
Decrease/(increase) in debtors (315,948) (157,173)
Increase in creditors 222,539 (204,625)
Net cash provided by/(used in) operations (157,206) (209,736)
2. ANALYSIS OF CHANGES IN NET GROUP FUNDS
At 1.1.25 Cash flow At 31.12.25
as restated as restated
£ £ £
Net cash
Cash at bank and in hand 1,425,143 (88,795) 1,336,348
Total 1,425,143 (88,795) 1,336,348

The notes form part of these financial statements

Page 16

International Cat Care

Notes to the Consolidated Financial Statements for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

International Cat Care is a charitable company registered in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the reference and administrative details on page 1 of these financial statements. The nature of the charity's operations and principal activities are detailed within the Report of the Trustees.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Group financial statements

These group financial statements consolidate the results of the charity and its wholly-owned subsidiary, both of which make up their financial statements to 31 December. Inter group income and expenditure is eliminated and all income and expenditure relate to external transactions only. A separate statement of financial activities for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by Section 24 of Accounting and Reporting by Charities: Statement of Recommended Practice.

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.

Where income is received in advance, recognition is deferred and included in creditors and where entitlement arises before income is received, the income is accrued. Life memberships are written off on a straight line basis over 12 years and annual membership are credited to the Statement of Financial Activities in the calendar year to which they are to be applied. Fees from delegates for conferences that are schedule for the following year are treated as received in advance.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity such as sponsorship. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. Sponsorship received before commencement of the project or in advance of the related expenditure is carried forward to the next year.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Page 17

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES - continued

Income

Investment income is earned through holding assets for investment purposes such as shares. It includes dividends and interest. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity's right to receive payment is established.

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.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Raising funds

Raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities, events and non-charitable trading.

Charitable activities

Costs of charitable activities comprise those costs incurred by the charity in the delivery of its activities including the costs of conferences and university funding. It includes both costs that can be allocated directly to such activities and includes an apportionment of support costs. Support costs are allocated on a basis as set out in note 8.

Intangible assets

Intangible assets comprise trademarks, website and computer software costs. These are shown at cost and are amortised on a straight line basis over their useful live as follows:

Trademarks 10% straight line Computer software 10% straight line Website costs 20% straight line

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment - 20% on straight line basis Computer equipment - 33% on straight line basis

Tangible assets costing more than £250 are capitalised.

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in 'net gains / (losses) on investments' in the SoFA if the shares are publicly traded or their fair value can otherwise be measured reliably.

Financial instruments

The association only holds basic financial instruments are defined in FRS 102. The financial assets and financial liabilities of the association and their measurement basis are as follows:

Financial assets - Trade debtors, accrued income and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 16. Prepayments are not financial instruments. Amounts due to the charity’s wholly owned subsidiary are held at face value less any impairment.

Cash - Is classified as a basic financial instrument and is measured at face value.

Financial liabilities - Trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost as detailed in notes 17 and 18. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument. Amounts due to the charity’s wholly owned subsi diary are held at face value less any impairment.

Page 18

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES - continued

Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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.

Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2.

3.

DONATIONS AND LEGACIES

Donations
Legacies
Grants
Subscriptions
Grants received, included in the above, are as follows:
Battersea Dogs & Cats Home
Margaret Sevilla Staples Charitable Trust
OTHER TRADING ACTIVITIES
Fundraising events
Sponsorships
Other		 2025
£
30,759
289,407
268,128
835,993
1,424,287
2025
£
266,073
2,055
268,128
2025
£
1,760
574,913
131,834
708,507		 2024
£
31,231
182,294
534,062
825,478		 2024
£
31,231
182,294
534,062
825,478
1,573,065
2024
532,146
1,916
534,062
2024
£
1,545
501,815
152,708
656,068

Page 19

International Cat Care

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. INVESTMENT INCOME

Dividends and interest received
Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES
Activity
Publications
Charitable activity
Conferences
Charitable activity
Other income
Charitable activity
Educational courses
Charitable activity
RAISING FUNDS
Raising donations and legacies
Fundraising costs
Sponsorship
Investment management costs		 2025
£
34,865
46,669
81,534
2025
£
101,320
374,135
47,692
282,739
805,886
2025
£
£
38,517
59,577
20,482
118,576		 2024
£
37,676
33,163
70,839
2024
£
98,617
253,353
46,661
378,477
777,108
2024
102,961
102,532
15,465
220,958

5. INCOME FROM CHARITABLE ACTIVITIES

6. RAISING FUNDS

7. CHARITABLE ACTIVITIES COSTS

Raising donations and
legacies
Fundraising costs
Sponsorship
Investment management
costs
Costs of charitable
activities
Memberships, publications
and website
Conferences
Licences
Educational courses
Welfare operations
Special projects
Trading subsidiary costs
Other charitable
expenditure
Governance costs
Total		 Direct costs
£
1,784
-
10,179
11,963
82,797
326,706
-
84,573
315,057
-
69,356
26,909
1,002
906,400
918,363		 Attributed
directly
£
26,950
36,099
6,390
69,439
333,351
197,168
2,809
220,594
454,533
3,873
-
103,451
106,679
1,422,458
**1,491,897 **		 Support
costs
£
9,783
23,478
3,913
37,174
162,391
94,891
2,935
96,707
187,826
1,957
-
34,239
23,897
604,843
642,017		 2025
£
38,517
59,577
20,482
118,576
578,539
618,765
5,744
401,874
957,416
5,830
69,356
164,599
131,578
2,933,701
3,052,277		 2024
£
102,961
102,532
15,465
220,958
612,719
586,013
13,480
446,354
738,620
47,243
69,643
48,577
131,771
2,694,420
2,915,378

Page 20

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

8. SUPPORT COSTS

Support costs, as detailed in note 7, where they cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources, in this case the amount of time spent by office staff on the various activities.

9.

NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
as restated as restated
£ £
Depreciation - owned assets 9,477 11,681
Amortisation 40,937 39,897
Website and software costs amortisation 40,039 39,371
Auditor’s remuneration 12,608 12,067
Auditor’s remuneration for non-audit services 4,716 4,497

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

During the year 10 trustees (2024: 7 trustees) were reimbursed £4,221 (2024: £1,559) directly or expenses were paid on their behalf

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities		 2025
as restated
£
1,456,574
173,987
156,285
1,786,846
2025
35		 2024
as restated
£
1,442,063
112,298
113,279
1,667,640
2024
34

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000
£100,001 - £110,000
£120,001 - £130,000		 2025
-
2
2
2
-
1
7		 2024
2
1
3
-
1
7

Key management personnel remuneration

The group and charity considers its key management personnel comprise the trustees and senior management team of the charity, as detailed in the Trustees' Report. The total amount of employee benefits received by key management personnel (including employer national insurance) is £607,713 (2024: £553,631).

Page 21

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

12.
COMPARATIVES FOR THE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
as restated
as restated
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,040,919
532,146
Charitable activities
Charitable activity
777,108
-
Other trading activities
656,068
-
Investment income
70,839
-
Other income
9,414
-
Total
2,554,348
532,146
EXPENDITURE ON
Raising funds
220,958
-
Charitable activities
Charitable activity
2,248,968
445,452
Total
2,469,926
445,452
Net gains on investments
94,937
-
NET INCOME
179,359
86,694
RECONCILIATION OF FUNDS
Total funds brought forward
2,062,991
521,835
TOTAL FUNDS CARRIED FORWARD
2,242,350
608,529
13.
INTANGIBLE FIXED ASSETS
Group and Charity
Website
and
software
Trademarks
costs
as restated
as restated
£
£
COST
At 1 January 2025
18,581
233,726
Additions
-
3,343
Disposals
-
-
At 31 December 2025
18,581
237,069
AMORTISATION
At 1 January 2025
16,363
129,510
Charge for year
358
40,039
Eliminated on disposal
-
-
At 31 December 2025
16,721
169,549
NET BOOK VALUE
At 31 December 2025
1,860
67,520
At 31 December 2024
2,218
104,217		 Total
funds
as restated
£
1,573,065
777,108
656,068
70,839
9,414
3,086,494
220,958
2,694,420
2,915,378
94,937
266,053
2,584,826
2,850,879
Totals
as restated
£
252,307
3,343
-
255,650
145,873
40,397
-
186,270
69,380
106,435

Page 22

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

14. TANGIBLE FIXED ASSETS

Group and Charity

COST
At 1 January 2025
Additions
At 31 December 2025
DEPRECIATION
At 1 January 202
Charge for year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
15.
FIXED ASSET INVESTMENTS
Group
MARKET VALUE
At 1 January 2024
Additions
Disposals
Revaluations
NET BOOK VALUE
As at 31 December 2025
As at 31 December 2024
Charity
MARKET VALUE
At 1 January 2025
Additions
Disposals
Revaluations
NET BOOK VALUE
As at 31 December 2025
As at 31 December 2024		 Office
equipment
as restated
£
9,908
299
10,207
8,586
402
8,988
1,219
1,322
Shares in
group
undertakings
as restated
£
100
-
-
-
100
100
100		 Computer
equipment
as restated
£
91,325
10,210
101,535
80,535
9,075
89,610
11,925
10,790
Listed
Investments
as restated
£
1,467,214
851,484
(852,206)
104,230
1,570,722
1,570,722
1,467,214
Listed
Investments
as restated
£
1,467,214
851,484
(852,206)
104,230
1,570,722
1,570,722
1,467,214		 Totals
as restated
£
101,233
10,509
111,742
89,121
9,477
98,598
13,144
12,112
Total
as restated
£
1,467,214
851,484
(852,206)
104,230
1,570,722
1,570,722
1,467,214
Total
as restated
£
1,467,314
1,570,822
1,570,822
1,467,314

Page 23

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

15. FIXED ASSET INVESTMENTS - continued

There were no investment assets outside the UK.

The shares in group undertakings represent a 100% holding in the ordinary share capital of International Cat Care (Enterprises) Limited, which was a new company incorporated in England and Wales on 9 November 2020. The company started trading with effect from 1 January 2021. At the year end date, the aggregate share capital and reserves of the company amounted to £100 (2024: £100) and the profit for the year amounted to £622,372 (2024: £562,386), all of which was donated to International Cat Care.

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Amounts owed by group undertakings
Other debtors
VAT
Accrued income
Prepayments		 Group
2025
as restated
£
327,461
-
72
11,857
264,650
176,851
780,891		 2024
as restated
£
114,182
-
700
45,122
103,944
200,995
464,943		 Charity
2025
as restated
£
98,361
20,924
72
11,858
264,650
171,486
567,351		 2024
as restated
£
33,931
26,153
700
45,122
103,944
200,649
410,499

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Social security and other taxes
Other creditors
Monies held on behalf of Cat Group
Accrued expenses
Deferred income
18.
DEFERRED INCOME
Resources deferred at 1 January 2025
Amounts released to incoming resources
Resources deferred in the year
Deferred income at 31 December 2025		 Group
2025
as restated
£
53,068
48,160
5,839
25,787
17,960
696,693
847,507
Group
2025
as restated
£
530,819
(530,819)
696,693
696,693		 2024
as restated
£
12,351
36,049
347
27,730
17,672
530,819
624,968
2024
as restated
£
713,664
(713,664)
530,819
530,819		 Charity
2025
as restated
£
51,104
48,160
5,735
25,787
16,114
460,743
607,643
Charity
2025
as restated
£
472,041
(472,041)
460,743
460,743		 2024
as restated
£
12,351
36,049
244
27,730
15,826
472,041
564,241
2024
as restated
£
619,331
(619,331)
472,041
472,041

At the balance sheet date the charity was holding funds received in advance in respect of sponsorship income, membership income, conference income and educational courses income.

Page 24

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

19. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
20.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Group
Unrestricted
funds
as restated
£
Fixed assets
82,523
Investments
1,570,722
Current assets
1,744,548
Current liabilities
(847,507)
2,550,286
Charity
Unrestricted
funds
as restated
£
Fixed assets
82,524
Investments
1,570,822
Current assets
1,504,583
Current liabilities
(607,643)
2,550,286
21.
MOVEMENT IN FUNDS
Group and charity
At 1.1.25
as restated
£
Unrestricted funds
General fund
1,460,194
Designated funds
900,000
2,360,194
Restricted funds
Battersea Dogs & Cats Home
608,529
TOTAL GROUP AND CHARITY FUNDS
2,968,723		 Restricted
funds
as restated
£
-
-
372,691
-
372,691
Restricted
funds
as restated
£
-
-
372,691
-
372,691
Prior
year
adjustment
as restated
£
(117,844)
-
(117,844)
-
(117,844)		 2025
£
1,467
3,301
4,768
2025
Total
funds
as restated
£
82,523
1,570,722
2,117,239
(847,507)
2,922,977
2025
Total
funds
as restated
£
82,524
1,570,822
1,877,274
(607,643)
2,922,977
Net
movement
in funds
as restated
£
310,435
-
310,435
(238,337)
72,098		 2024
£
58,313
63,083
121,396
2024
Total
funds
as restated
£
118,547
1,467,214
1,890,086
(624,968)
2,850,879
2024
Total
funds
as restated
£
118,547
1,467,314
1,829,258
(564,240)
2,850,879
At
31.12.25
as restated
£
1,652,785
900,000
2,552,785
370,192
2,922,977

Page 25

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

21. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Group
Unrestricted funds
General fund
Restricted funds
Battersea Dogs & Cats Home
TOTAL FUNDS
Charity
Unrestricted funds
General fund
Restricted funds
Battersea Dogs & Cats Home
TOTAL FUNDS
Comparatives for movement in funds
Group and charity		 Group
Unrestricted funds
General fund
Restricted funds
Battersea Dogs & Cats Home
TOTAL FUNDS
Charity
Unrestricted funds
General fund
Restricted funds
Battersea Dogs & Cats Home
TOTAL FUNDS
Comparatives for movement in funds
Group and charity		 Incoming
resources
as restated
£
2,754,519
266,073
3,020,592
Incoming
resources
as restated
£
2,685,164
266,073
2,951,237		 Resources
expended
as restated
£
(2,547,867)
(504,410)
(3,052,277)
Resources
expended
as restated
£
(2,478,512)
(504,410)
(2,982,922)		 Gains and
losses
as restated
£
103,783
-
103,783
Gains and
losses
as restated
£
103,783
-
103,783		 Movement
in funds
as restated
£
310,435
(238,337)
72,098
Movement
in funds
as restated
£
310,435
(238,337)
72,098
Unrestricted funds
General fund
Designated funds
Restricted funds
Battersea Dogs & Cats Home
TOTAL GROUP AND CHARITY FUNDS		 At 1.1.24
as restated
1,280,835
900,000
2,180,835
521,835
2,702,670		 Prior
year
adjustment
as restated
£
£
(117,844)
-
(117,844)
-
(117,844)		 Net
movement
in funds
as restated

£
£
179,359
-
179,359
86,694
266,053		 At
31.12.24
as restated

1,342,350
900,000
2,242,350
608,529
2,850,879
Group and charity
Prior Net
year movement At
At 1.1.24 adjustment in funds 31.12.24
as restated as restated as restated as restated
£ £ £ £
Unrestricted funds
General fund 1,280,835 (117,844) 179,359 1,342,350
Designated funds 900,000 - - 900,000
2,180,835 (117,844) 179,359 2,242,350
Restricted funds
Battersea Dogs & Cats Home 521,835 - 86,694 608,529
TOTAL GROUP AND CHARITY FUNDS 2,702,670 (117,844) 266,053 2,850,879

Page 26

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

21. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Group

Unrestricted funds
General fund
Restricted funds
Battersea Dogs & Cats Home
TOTAL FUNDS
Charity
Unrestricted funds
General fund
Restricted funds
Battersea Dogs & Cats Home
TOTAL FUNDS		 Incoming
resources
as restated
£
2,554,348
532,146
3,086,494
Incoming
resources
as restated
£
2,484,704
532,146
3,016,850		 Resources
expended
as restated
£
(2,469,926)
(445,452)
(2,915,378)
Resources
expended
as restated
£
(2,400,282)
(445,452)
(2,845,734)		 Gains and
losses
as restated
£
94,937
-
94,937
Gains and
losses
as restated
£
94,937
-
94,937		 Movement
in funds
as restated
£
179,359
86,694
266,053
Movement
in funds
as restated
£
179,359
86,694
266,053

Charity

Designated fund descriptions

Designated funds

The designated fund sets aside funds to implement the charity's new strategy over the 3 years from 2023 onwards.

Restricted fund descriptions

Battersea Cats and Dogs Home (Cat Friendly Homing)

This funding aims to provide those responsible for caring for unowned cats in homing centres with the necessary information and support to ensure that cats are kept in a manner that supports optimal health and wellbeing and that suffering of cats is reduced wherever possible.

International Cat Care received the third year of funding (£266 k) from Battersea’s Global Enabler Programme to fund the Cat Friendly Homing programme. 2024 was the first year of delivery of this three-year commitment by Battersea which will conclude in November 2026.

Transfers

There were no transfers between funds in the year ended 31 December 2025.

Page 27

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

22. RELATED PARTY DISCLOSURES

The charity has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

23. ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the members of the charity.

24. FUNDS HELD AS CUSTODIAN

International Cat Care holds resources belonging to The Cat Group, in its role as secretariat to the Group, which have not been brought into the Statement of Financial Activities. The movement in funds during the year was as follows:

Year ended 31 December 2025

Movement in funds
Year ended 31 December 2024
Movement in funds		 Balance at 1
January 2025
£
27,730
Balance at 1
January 2024
£
22,333		 Income
£
-
Income
£
6,500		 Expenditure
£
(1,943)
Expenditure
£
(1,127)		 Balance at 31
December 2025
£

25,877
Balance at 31
December 2024
£

27,730

Year ended 31 December 2024

The funds belonging to the Cat Group are held in the charity's bank account with a corresponding creditor

25. SUBSIDIARY COMPANY

The charity has a wholly owned trading subsidiary, International Cat Care (Enterprise) Limited, company number 13004226, which is incorporated in the United Kingdom on 9 November 2020. It started trading from 1 January 2021. The company donates all its taxable profits to International Cat Care.

A summary of the financial performance of the subsidiary is shown below:

Turnover
Expenditure
Profit for the financial period		 2025
£
696,723
(74,355)
622,368		 2024
£
637,029
(74,643)
562,386

Page 28

International Cat Care

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

25. SUBSIDIARY COMPANY – continued

The assets and liabilities of the company were:

Current assets
Current liabilities
Net current assets
Reserves
Share capital
Net current assets		 2025
£
260,889
(260,789)
100
-
100
100		 2024
£
86,981
(86,881)
100
-
100
100

A summary of the changes in equity in its first period of trading is shown below:


Balance at 31 December 2024
Total comprehensive income
Gift aid distributions to parent charity
Balance at 31 December 2025
Comparative summary of changes in equity:

Issue of share capital
Total comprehensive income
Gift aid distributions to parent charity
Balance at 31 December 2024		 Called up share
capital
£
100
-
-
100
Called up share
capital
£
100
-
-
100
Retained
earnings
£
-
622,372
(622,372)
-

Retained
earnings
£
-
562,386
(562,386)
-		 Total
equity
£
100
622,372
(622,372)
100
Total
equity
£
100
562,386
(562,386)
100

26. FINANCIAL RESULTS OF THE CHARITY

The gross income for the year of the charity alone is £2,951,237 (2024: £3,016,850) and the net income for the year of the charity alone is £72,098 (2024: net income of £266,053).

27. PRIOR YEAR ADJUSTMENT

It has been identified that there was an understatement of deferred income of £117,844 in 2023.

A prior year adjustment has been processed within these financial statements to correct the brought forward deferred income and reserves balances.

As a result of these changes, for the Charity and the Group the bought forward funds at the end of 2024 have been reduced by £117,844 to £2,850,879 and carried forward deferred income at the end of 2024 has been increased by £117,844 to £472,041

28. CONTINGENT ASSET

As at 31 March 2026, the Charity had been notified of one residuary legacy, estimated at approximately £150,000 in total. These have not been recognised as income in the Statement of Financial Activities (SOFA) because the executor is still finalizing the estate accounts and paying outstanding liabilities, meaning the final amount is not yet reliably measurable.

Page 29