REGISTERED COMPANY NUMBER: 05965383 (England and Wales) REGISTERED CHARITY NUMBER: 1119083
TRUSTEES' REPORT AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023
FOR
LOST CATS BRIGHTON
Robinsons, Chartered Accountants 223 South Coast Road Peacehaven East Sussex BN10 8LB
LOST CATS BRIGHTON
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023
| Page | |||
|---|---|---|---|
| Trustees' Report | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Statement of Financial Position | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 12 |
LOST CATS BRIGHTON
TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's main object is to relieve the suffering and distress that cats experience by rescuing abandoned, unwanted, mistreated, injured and homeless cats and kittens, providing veterinary care, food, accommodation as necessary, but with the ultimate aim of rehoming healthy animals where possible. In addition, the charity aims to trap, neuter and return feral cats and to educate the public in feline welfare.
The charity has considered the Charity Commission guidance on public benefit and the trustees are satisfied that the activities of the charity provide public benefit.
Significant activities
The charity has maintained its commitment to support owners who have lost their cats via the Lost and Found online register and offering advice and information to members of the public via online and telephone enquiries. We are very proud of our team of dedicated volunteers who work so hard to achieve this. The website continues to be an excellent resource for the charity, enabling us to effectively manage the day to day running of the Lost and Found side of our work and ensuring that we are GDPR compliant. During this year we received over 700 submissions of missing or found cats in the area.
Our Facebook page reached 11,000 followers in January 2022 and continues to grow. Our posts for missing cats are shared multiple times across different Facebook pages with vital information being provided and often resulting in happy family reunions.
We are still seeing the results of the Covid restrictions with many callouts to attend abandoned cats who are unneutered and unchipped. This is putting immense strain on all local rescues both financially and physically with limited capacity to take on all these cats. We are fortunate to have a caring cat community in Brighton and the surrounding areas and many members of the public will help to temporarily 'foster' or feed a cat until help is available.
We rehomed 30 cats and kittens and provided accommodation, food and veterinary care for these and the older cats in our care via our network of foster homes and caring volunteers. We continue to fund veterinary care for injured or unwell strays and support financially those owners who struggle to fund emergency veterinary care for their cats. Veterinary costs as ever are our biggest expenditure totalling £31,907, representing just over 80% of our overall annual spend in 2022/23.
Other activities
We received some most generous legacies in the year totalling £130,734 which has considerably boosted our reserve funds. We continue to receive some regular donations from supporters and some individual contributions from grateful families whose cats we have helped to reunite after they have been missing.
As a result of the organisational review of the charity last year, a period of recruitment was undertaken for Lost and Found volunteers and foster carers over the summer of 2022. Five volunteers joined the Lost and Found team and three additional foster carers were recruited. This has strengthened our Lost and Found online service and eased pressures on the existing volunteers. We began advertising for new trustees to join the board in the spring of 2023. Trustee meetings continued to be held virtually since some of our board members were still cautious of in-person meetings following the pandemic.
Volunteers
The Trustees would like to thank all the volunteers and foster carers for their commitment and help over the year and a big thank you to all of our supporters and friends of the charity for their generous and continued support.
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LOST CATS BRIGHTON
TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2023
FINANCIAL REVIEW
Financial position
Due to the reduction in donations received and the increase in donations made, the charity realised a surplus in the financial year of £115,363 (2022 deficit £18,823).
Reserves policy
It is the policy of the charity to expend its reserves in carrying out its objects, whilst aiming to maintain an appropriate level of reserves where possible to cover any shortfalls in income.
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.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05965383 (England and Wales)
Registered Charity number
1119083
Registered office
223 South Coast Road Peacehaven East Sussex BN10 8LB
Trustees
F Barrington (resigned 17.2.24) Mrs F Pearce Mrs H Osmond I Farrell Ms P Stebbens (resigned 17.2.24) J Higgins (appointed 20.6.23) W Edwards (appointed 20.6.23)
The following Trustees are not directors of the company -
Mr I Farrell K Sutton P Stebbens
Independent Examiner
Robinsons, Chartered Accountants 223 South Coast Road Peacehaven East Sussex BN10 8LB
Approved by order of the board of trustees on 29 February 2024 and signed on its behalf by:
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LOST CATS BRIGHTON
TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2023
Mrs F Pearce - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LOST CATS BRIGHTON
Independent examiner's report to the trustees of Lost Cats Brighton ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mark Robinson
Robinsons, Chartered Accountants 223 South Coast Road Peacehaven East Sussex BN10 8LB
29 February 2024
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LOST CATS BRIGHTON
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2023
| 2023 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 152,968 Investment income 2 1,122 Total 154,090 EXPENDITURE ON Charitable activities Direct costs 38,727 NET INCOME/(EXPENDITURE) 115,363 RECONCILIATION OF FUNDS Total funds brought forward 230,701 TOTAL FUNDS CARRIED FORWARD 346,064 |
2022 Total funds £ 26,728 109 26,837 45,660 (18,823) 249,524 230,701 |
|---|---|
The notes form part of these financial statements
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LOST CATS BRIGHTON
STATEMENT OF FINANCIAL POSITION 30 APRIL 2023
| 2023 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 50 CURRENT ASSETS Cash at bank 346,830 CREDITORS Amounts falling due within one year 8 (816) NET CURRENT ASSETS 346,014 TOTAL ASSETS LESS CURRENT LIABILITIES 346,064 NET ASSETS 346,064 FUNDS 9 Unrestricted funds 346,064 TOTAL FUNDS 346,064 |
2022 Total funds £ 50 231,059 (408) 230,651 230,701 230,701 230,701 230,701 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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continued...
LOST CATS BRIGHTON
STATEMENT OF FINANCIAL POSITION - continued 30 APRIL 2023
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 29 February 2024 and were signed on its behalf by:
F Pearce - Trustee
The notes form part of these financial statements
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LOST CATS BRIGHTON
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Deposit account interest | 1,122 | 109 |
continued...
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LOST CATS BRIGHTON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2023
3. SUPPORT COSTS
Governance costs totalling £408 (2022 £408) were paid to the Independent Examiner of these accounts.
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2023 nor for the year ended 30 April 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 April 2023 nor for the year ended 30 April 2022.
5. STAFF COSTS
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 26,728 |
| Investment income | 109 |
| Total | 26,837 |
| EXPENDITURE ON | |
| Charitable activities | |
| Direct costs | 45,660 |
| NET INCOME/(EXPENDITURE) | (18,823) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 249,524 |
| TOTAL FUNDS CARRIED FORWARD | 230,701 |
continued...
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LOST CATS BRIGHTON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2023
7. TANGIBLE FIXED ASSETS
| COST At 1 May 2022 and 30 April 2023 DEPRECIATION At 1 May 2022 and 30 April 2023 NET BOOK VALUE At 30 April 2023 At 30 April 2022 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses 9. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 1.5.22 £ 230,701 230,701 Incoming resources £ 154,090 154,090 |
Computer equipment £ 908 858 50 50 2023 2022 £ £ 408 - 408 408 816 408 Net movement At in funds 30.4.23 £ £ 115,363 346,064 115,363 346,064 Resources Movement expended in funds £ £ (38,727) 115,363 (38,727) 115,363 |
|---|---|---|
continued...
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LOST CATS BRIGHTON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2023
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.5.21 £ Unrestricted funds General fund 249,524 TOTAL FUNDS 249,524 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 26,837 TOTAL FUNDS 26,837 A current year 12 months and prior year 12 months combined position is as follows: At 1.5.21 £ Unrestricted funds General fund 249,524 TOTAL FUNDS 249,524 |
Net movement At in funds 30.4.22 £ £ (18,823) 230,701 (18,823) 230,701 Resources Movement expended in funds £ £ (45,660) (18,823) (45,660) (18,823) Net movement At in funds 30.4.23 £ £ 96,540 346,064 96,540 346,064 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 180,927 180,927 |
Resources Movement expended in funds £ £ (84,387) 96,540 (84,387) 96,540 |
|---|---|---|
continued...
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LOST CATS BRIGHTON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2023
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2023.
11. ULTIMATE CONTROLLING PARTY
There is no ultimate controlling party. The company is a registered charity and is limited by guarantee.
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