**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. 

**- 1 -** 



## **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. 

**- 2 -** 



**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** 

**- 3 -** 



## **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** 

**- 4 -** 



## **CATS IN CRISIS** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **YEAR ENDED 31 DECEMBER 2021** 

|||**2021**||2020|
|---|---|---|---|---|
|||Unrestricted|||
|||funds**Total 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.** 

**- 5 -** 



## **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.** 

**- 6 -** 



**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** 

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. 

## **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. 

**- 7 -** 



**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 

**- 8 -** 



**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 

**- 9 -** 



**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_|
||===============================|===============================|=====================================|=====================================|



**- 10 -** 



## **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|<br>–|**85,559**|_74,135_|
|Governance costs|–|<br>1,500|**1,500**|_1,201_|
||-------------------------------|--------------------------|-------------------------------|-------------------------------|
||85,559|<br>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_|
||================|================|



**- 11 -** 



## **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_|
||||================|================|



**- 12 -** 



## **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_|
|||===============================||=====================================|=====================================||=====================================|



**- 13 -** 



## **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)|<br>**(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)|<br>_(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_|
||||===============================|===============================|



**- 14 -** 



## **CATS IN CRISIS** 

## **MANAGEMENT INFORMATION** 

**YEAR ENDED 31 DECEMBER 2021** 

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

**- 15 -** 



## **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_|
||=====================================|=====================================|



**- 16 -** 



## **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_|
||===============================|===============================|



**- 17 -**