2021-12-31-accounts - Cats In Crisis

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CHARITY REGISTRATION NUMBER: 1122296

CATS IN CRISIS

UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2021

NEVILLE WESTON & COMPANY

Chartered Certified Accountants 3 High Street St Lawrence Ramsgate Kent CT11 0QL

CATS IN CRISIS

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

	PAGE
Trustees' Annual Report
	1 - 3
Independent Examiner's Report to the Trustees
	4
Statement of Financial Activities
	5
Statement of Financial Position
	6
Notes to the Financial Statements
	7 - 14
The following pages do not form part of the financial statements
Detailed Statement of Financial Activities
	16
Notes to the Detailed Statement of Financial Activities	17

CATS IN CRISIS

TRUSTEES' ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2021

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Cats in Crisis Charity registration number 1122296 Principal office 87 Arlington Gardens Margate Kent CT9 3TA THE TRUSTEES Mrs M L Knott Mrs J A Allen Ms J Allen Independent examiner CJN Weston FCCA Neville Weston & Company 3 High Street St Lawrence Ramsgate Kent CT11 0QL

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation was set up in 2007 and registered as a charity on 1st January 2008. The charity is managed by the trustees under the terms of the governing trust deed dated 10th August 2005.

New trustees are chosen to round out the skill set of the board of trustees. They are either appointed by the chairman or proposed at the AGM; all trustees have to be confirmed by the board of trustees and by members at the AGM.

OBJECTIVES AND ACTIVITIES

The objectives of the charity are

1)For the benefit of the public to assist in the relief of the suffering of cats in need of care, or who have been abandoned, by assisting in the provision of temporary shelter and care for such cats.

2)To advance the education of the public in matters relating to animal welfare in general.

3)To relieve the financial hardship of persons who are unable to afford the fees for spaying and neutering through the provision of a subsidised service.

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CATS IN CRISIS

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

ACHIEVEMENTS AND PERFORMANCE

It was yet another difficult year with Covid lockdown and restrictions. This had a huge impact on the number of cats needing to be rehomed due to illness of the owners or other factors. In addition the neutering programme was severely impacted by the limited capacity of vets due to restrictions and many unneutered cats were breeding, with the result that the number of kittens was totally unmanageable.

We were also struggling with the issue of older owners not making provision for their pets if anything happened to them despite a number of excellent schemes run by the larger charities, and this looks to be an ongoing campaign.

It was difficult to carry on as normal and a number of our regular events could not take place, resulting in significant loss of income, but we saw a surge in support particularly with the provision of cat food and litter, which helped to ease the finances. On the plus side, due to the restrictions, a number of people were unable to work, and we gained by having them help out as temporary volunteers in the shop.

Thanks to the wonderful work undertaken by our volunteers and the support of cat loving members of the public we survived 2021.

FINANCIAL REVIEW

This year the charity has made a small loss of expenditure over income.

RESERVES POLICY

The charity maintains at least six months expenditure in reserve. Should such reserves look under threat, we are always in a position to immediately cut back on the work we do bearing in mind we have no wages to pay or any other major expenditure other than shop rent.

PLANS FOR FUTURE PERIODS

Our hopes for 2022 are to again look at ways of increasing income, increasing the number of foster homes, and expanding our volunteer workforce with competent and dedicated animal lovers who can continue into the foreseeable future.

Cats in Crisis are proud to confirm that they remain a totally voluntary organisation.

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CATS IN CRISIS

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 DECEMBER 2021

The trustees' annual report was approved on 7 February 2025 and signed on behalf of the board of trustees by:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mrs M L Knott Mrs J A Allen Trustee Trustee

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CATS IN CRISIS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CATS IN CRISIS

YEAR ENDED 31 DECEMBER 2021

I report to the trustees on my examination of the financial statements of Cats in Crisis ('the charity') for the year ended 31 December 2021.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material maters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

2. The financial statements do not accord with those records; or

3. The financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

CJN Weston FCCA Independent Examiner

3 High Street St Lawrence Ramsgate Kent CT11 0QL

Neville Weston & Company

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CATS IN CRISIS

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2021

		2021		2020
		Unrestricted
		fundsTotal funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	93,675	93,675	139,090
Other trading activities	5	25,375	25,375	19,298
		-------------------------------------	-------------------------------------	-------------------------------------
Total income		119,050	119,050	158,388
		=====================================	=====================================	=====================================
Expenditure
Expenditure on raising funds:
Costs of other trading activities	6	33,222	33,222	31,179
Expenditure on charitable activities	7,8	87,058	87,059	75,336
		-------------------------------------	-------------------------------------	-------------------------------------
Total expenditure		120,280	120,281	106,515
		=====================================	=====================================	=====================================
		-------------------------------------	-------------------------------------	-------------------------------------
Net (expenditure)/income and net movement in funds		(1,230)	(1,231)	51,873
		=====================================	=====================================	=====================================
Reconciliation of funds
Total funds brought forward		150,840	150,840	98,966
		-------------------------------------	-------------------------------------	-------------------------------------
Total funds carried forward		149,610	149,610	150,840
		=====================================	=====================================	=====================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 14 form part of these financial statements.

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CATS IN CRISIS

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2021

		2021		2020
	Note	£	£	£
FIXED ASSETS
Tangible fixed assets	13		280	359
CURRENT ASSETS
Debtors	14	37		68
Cash at bank and in hand		158,530		158,047
		-------------------------------------		-------------------------------------
		158,567		158,115
CREDITORS: amounts falling due within one
year	15	9,238		7,635
		-------------------------------------		-------------------------------------
NET CURRENT ASSETS			149,329	150,480
			-------------------------------------	-------------------------------------
TOTAL ASSETS LESS CURRENT LIABILITIES			149,609	150,839
			-------------------------------------	-------------------------------------
NET ASSETS			149,609	150,839
			=====================================	=====================================
FUNDS OF THE CHARITY
Unrestricted funds			149,610	150,840
			-------------------------------------	-------------------------------------
Total charity funds	17		149,610	150,840
			=====================================	=====================================

These financial statements were approved by the board of trustees and authorised for issue on 7 February 2025, and are signed on behalf of the board by:

. . . . . . . . . . . . . . . . . . Mrs M L Knott Ms J Allen Trustee Trustee

The notes on pages 7 to 14 form part of these financial statements.

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

1. GENERAL INFORMATION

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 87 Arlington Gardens, Margate, Kent, CT9 3TA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. ACCOUNTING POLICIES

Incoming Resources

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

3. ACCOUNTING POLICIES (continued)

Incoming Resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources Expended

Expenditure comprises those costs incurred in the delivery of the activities.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received. The value of services provided by volunteers has not been included. Donated goods are only recognised as income once they have been sold.

Tangible Assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and Fittings - 20% reducing balance Motor vehicles - 25% reducing balance

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

3. ACCOUNTING POLICIES (continued)

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Government Grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

3. ACCOUNTING POLICIES (continued)

that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. DONATIONS AND LEGACIES

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
DONATIONS
Donations	69,889	69,889	109,590	109,590
LEGACIES
Legacies	8,500	8,500	4,500	4,500
GRANTS
Government grant income	15,286	15,286	25,000	25,000
	-------------------------------	-------------------------------	-------------------------------------	-------------------------------------
	93,675	93,675	139,090	139,090
	===============================	===============================	=====================================	=====================================

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

5. OTHER TRADING ACTIVITIES

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Services & goods for sale	24,474	24,474	18,989	18,989
Fund raising events	901	901	309	309
	-------------------------------	-------------------------------	-------------------------------	-------------------------------
	25,375	25,375	19,298	19,298
	===============================	===============================	===============================	===============================

6. COSTS OF OTHER TRADING ACTIVITIES

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Costs of other trading activities - Shop
costs	33,222	33,222	31,179	31,179
	===============================	===============================	===============================	===============================

7. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2021	Funds	2020
	£	£	£	£
Animal Welfare	85,559	85,559	74,135	74,135
Support costs	1,499	1,500	1,200	1,201
	-------------------------------	-------------------------------	-------------------------------	-------------------------------
	87,058	87,059	75,335	75,336
	===============================	===============================	===============================	===============================

8. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

	Activities
	undertaken		Total funds	Total fund
	directly	Support costs	2021	2020
	£	£	£	£
Animal Welfare	85,559	–	85,559	74,135
Governance costs	–	1,500	1,500	1,201
	-------------------------------	--------------------------	-------------------------------	-------------------------------
	85,559	1,500	87,059	75,336
	===============================	==========================	===============================	===============================

9. NET (EXPENDITURE)/INCOME

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

	2021	2020
	£	£
Depreciation of tangible fixed assets	204	179
	================	================

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

10. INDEPENDENT EXAMINATION FEES

	2021	2020
	£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements	1,500	1,200
	==========================	==========================

11. STAFF COSTS

The average head count of employees during the year was Nil (2020: Nil).

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

12. TRUSTEE REMUNERATION AND EXPENSES

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or

13. TANGIBLE FIXED ASSETS

		Fixtures and	Motor
		fittings	vehicles	Total
		£	£	£
	Cost
	At 1 January 2021	390	3,500	3,890
	Additions	125	–	125
		----------------	--------------------------	--------------------------
	At 31 December 2021	515	3,500	4,015
		================	==========================	==========================
	Depreciation
	At 1 January 2021	264	3,267	3,531
	Charge for the year	87	117	204
		----------------	--------------------------	--------------------------
	At 31 December 2021	351	3,384	3,735
		================	==========================	==========================
	Carrying amount
	At 31 December 2021	164	116	280
		================	==========================	==========================
	At 31 December 2020	126	233	359
		================	==========================	==========================
14.	DEBTORS
			2021	2020
			£	£
	Prepayments and accrued income		37	68
			================	================

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

15. CREDITORS: amounts falling due within one year

	2021	2020
	£	£
Accruals and deferred income	9,238	7,635
	==========================	==========================

16. GOVERNMENT GRANTS

The amounts recognised in the financial statements for government grants are as follows:

Recognised in income from donations and legacies: Government grants income

2021 2020 £ £ 15,286 25,000 =============================== ===============================

17. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

Unrestricted funds
			At				At
	1	January	20			31	Decembe
			21	Income	Expenditure		r 2021
		£		£	£		£
General Fund		150,840		119,050	(120,280)		149,610
		=====================================		=====================================	=====================================		=====================================
			At				At
	1	January	20			31	December
			20	Income	Expenditure		2020
		£		£	£		£
General Fund		98,966		158,388	(106,514)		150,840
		===============================		=====================================	=====================================		=====================================

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CATS IN CRISIS

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2021

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

	Unrestricted	Total Funds
	Funds	2021
	£	£
Tangible fixed assets	317	317
Current assets	158,530	158,530
Creditors less than 1 year	(9,238)	(9,238)
	-------------------------------------	-------------------------------------
Net assets	149,609	149,609
	=====================================	=====================================
	Unrestricted	Total Funds
	Funds	2020
	£	£
Tangible fixed assets	426	426
Current assets	158,048	158,048
Creditors less than 1 year	(7,635)	(7,635)
	-------------------------------------	-------------------------------------
Net assets	150,839	150,839
	=====================================	=====================================

19. VOLUNTEERS

Volunteers will foster the cats until they can be adopted and also work in the charity's shop.

20. RELATED PARTY TRANSACTIONS

Included within donations is an amount of £14,630.16 which relates to charity expenses paid for privately by Mary Knott, trustee.

21. OPERATING LEASE COMMITMENTS

The total future minimum lease payments under non-cancellable operating leases are as follows:

			2021	2020
			£	£
Not later than	1	year	11,500	11,500
			===============================	===============================

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CATS IN CRISIS

MANAGEMENT INFORMATION

YEAR ENDED 31 DECEMBER 2021

The following pages do not form part of the financial statements.

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CATS IN CRISIS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2021

	2021	2020
	£	£
Income and endowments
Donations and legacies
Donations	69,889	109,590
Legacies	8,500	4,500
Government grant income	15,286	25,000
	-------------------------------	-------------------------------------
	93,675	139,090
	-------------------------------	-------------------------------------
Other trading activities
Services & goods for sale	24,474	18,989
Fund raising events	901	309
	-------------------------------	-------------------------------
	25,375	19,298
	-------------------------------	-------------------------------
	-------------------------------------	-------------------------------------
Total income	119,050	158,388
	=====================================	=====================================
Expenditure
Costs of other trading activities
Rent	31,410	27,600
Rates and water	535	257
Repairs and maintenance	324	1,706
Insurance	953	1,016
Legal and professional fees	–	600
	-------------------------------------	-------------------------------------
	33,222	31,179
	-------------------------------------	-------------------------------------
Expenditure on charitable activities
Purchases	9,159	7,068
Light and heat	431	855
Other establishment	–	880
Motor vehicle expenses	1,919	1,312
Legal and professional fees	1,500	1,201
Telephone	20	20
Other office costs	815	383
Depreciation	204	179
DetailedSOFAExpenditureOnCharitableActivitiesType2H	71,946	62,390
DetailedSOFAExpenditureOnCharitableActivitiesType3H	1,065	1,048
	-------------------------------	-------------------------------
	87,059	75,336
	-------------------------------	-------------------------------
	-------------------------------------	-------------------------------------
Total expenditure	120,281	106,515
	=====================================	=====================================
	-------------------------------------	-------------------------------------
Net (expenditure)/income	(1,231)	51,873
	=====================================	=====================================

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CATS IN CRISIS

NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2021

	2021	2020
	£	£
Costs of other trading activities
Costs of other trading activities - Shop costs
Shop costs - rent	31,410	27,600
Shop costs - rates & water	535	257
Shop costs - repairs & maintenance	324	1,706
Shop costs - insurance	953	1,016
Shop costs - legal and professional fees	–	600
	-------------------------------	-------------------------------
	33,222	31,179
	-------------------------------	-------------------------------
	-------------------------------	-------------------------------
Costs of other trading activities	33,222	31,179
	===============================	===============================
Expenditure on charitable activities
Animal Welfare
*Activities undertaken directly*
Direct charitable activity 1 - purchases	9,159	7,068
Direct charitable activity 1 - light & heat	431	855
Direct charitable activity 1 - waste disposal	–	880
Direct charitable activity 1 - motor vehicle expenses	1,919	1,312
Direct charitable activity 1 - licences	20	20
Direct charitable activity 1 - printing, stationery & postage	815	383
Direct charitable activity 1 - depreciation	204	179
Veterinary costs (net of contributions)	71,946	62,390
Direct charitable activity 1 - sundry expenses	1,065	1,048
	-------------------------------	-------------------------------
	85,559	74,135
	-------------------------------	-------------------------------
Governance costs
Governance costs - accountancy fees	1,500	1,201
	--------------------------	--------------------------
	-------------------------------	-------------------------------
Expenditure on charitable activities	87,059	75,336
	===============================	===============================

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