Registered Charity Number :- 1138455 FOUR PAWS CAT RESCUE FINANCIAL STATEMENTS FOR THE YEAR END 31 May 2023 **Four Paws Cat Rescue 2 Wheatley Road Forest Hill** **Oxford** **FOUR PAWS CAT RESCUE** **FP** **CONTENTS** FOR THE YEAR ENDED 31 May 2023 REFERENCE AND ADMINISTRATIVE INFORMATION ........................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ....................................................................................................................... 4 STATEMENT OF FINANCIAL ACTIVITIES ................................................................................................................ 5 BALANCE SHEET ........................................................................................................................................................... 6 NOTES TO THE FINANCIAL STATEMENTS .............................................................................................................. 7 **FOUR PAWS CAT RESCUE** **FP** **REFERENCE AND ADMINISTRATIVE INFORMATION** FOR THE YEAR ENDED 31 May 2023 |Chairman:|Mrs Julie Jones| |---|---| |Trustees|Mrs Julie Jones| ||Miss Michelle Innes| ||Mrs Teresa Brown| |Charity Registered|1138455| |Number|| |Registered Office|2 Wheatley Road| ||Forest Hill| ||Oxford| ||OX33 1EH| |Independent Examiner|Mrs Marina Legge FCCA| ||Chimes Accountancy Services Ltd| ||G02 Terriers House| ||Amersham Road| ||High Wycombe| ||Bucks| ||HP13 5AJ| **FOUR PAWS CAT RESCUE** **FP** **INDEPENDENT EXAMINER'S REPORT** FOR THE YEAR ENDED 31 May 2023 I report to the trustees on my examination of the accounts of Four Paws Cat Rescue for the year ended 31st May 2023. ## **Responsibilities and basis of report** As the charity trustees of Four Paws Cat Rescue you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Four Paws Cat Rescue's accounts 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 matters 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 Four Paws Cat Rescue as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements concerning the form and content of the 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. Marina Legge FCCA Chimes Accountancy Services Ltd G02 Terriers House Amersham Road High Wycombe Bucks HP13 5AJ Date: **FOUR PAWS CAT RESCUE** **FP** **STATEMENT OF FINANCIAL ACTIVITIES** FOR THE YEAR ENDED 31 May 2023 |||||||| |---|---|---|---|---|---|---| |**Recommended**
**categories by activity**|**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total Funds**
**2023**
**£**|**Total**
**Funds**
**2022**
**£**| |**Incoming resources**||||||| |**Income and**
**endowments from:**||||||| |Donations and legacies|2|28,735|0|0|28,735|18,577| |Charitable activities|3|2,069|0|0|2,069|3,835| |Other trading activities|4|5,353|0|0|5,353|8,663| |**Total**||**36,157**|**0**|**0**|**36,157**|**31,075**| |**Resources expended**||||||| |**Expenditure on:**||||||| |Raising funds|5|38,658|0|0|38,658|32,819| |Charitable activities|6|1,019|0|0|1,019|1,008| |**Total**||**39,677**|**0**|**0**|**39,677**|**33,827**| |**Net**
**income/(expenditure)**
**before investment**
**gains/(losses)**||**(3,520)**|**0**|**0**|**(3,520)**|**(2,752)**| |**Net**
**income/(expenditure)**||**(3,520)**|**0**|**0**|**(3,520)**|**(2,752)**| |**Net movement in**
**funds**||**(3,520)**|**0**|**0**|**(3,520)**|**(2,752)**| |||||||| |Reconciliation of
funds:||||||| |Total funds brought
forward||161,275|0|0|161,275|| |**Total funds carried**
**forward**||**157,755**|**0**|**0**|**157,755**|**(2,752)**| **FOUR PAWS CAT RESCUE** **FP** **BALANCE SHEET** FOR THE YEAR ENDED 31 May 2023 |||||||| |---|---|---|---|---|---|---| |**Recommended**
**categories by activity**|**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total Funds**
**2023**
**£**|**Total**
**Funds**
**2022**
**£**| |Current assets||||||| |Cash at bank and in
hand|7|158,026|0|0|158,026|161,545| |Total current assets||158,026|0|0|158,026|161,545| |||||||| |Creditors: amounts
falling due within one
year|8|270|0|0|270|270| |||||||| |Net current
assets/(liabilities)||157,756|0|0|157,756|161,275| |||||||| |**Total assets less**
**current liabilities**||**157,756**|**0**|**0**|**157,756**|**161,275**| |**Total net assets or**
**liabilities**||**157,756**|**0**|**0**|**157,756**|**161,275**| |Funds of the Charity||||||| |Unrestricted funds|9|157,755|||157,755|161,275| |Restricted income
funds|9||0||0|0| |Endowment funds|9|||0|0|0| |**Total funds**||**157,755**|**0**|**0**|**157,755**|**161,275**| The financial statements were approved by the Board on 08-Feb-2024 and signed on its behalf by: Julie Jones Chairman **FOUR PAWS CAT RESCUE** **FP** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 ## **1 Accounting Policies** ## **1.1 Accounting Policies** The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows. ## **Statement of compliance** The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice (SORP) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **1.2 Basis of preparation** Four Paws Cat Rescue meets the definition of a public benefit entity under FRS 102. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## **1.3 Going concern** The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts. ## **1.4 Income from donations or grants** Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred. ## **1.5 Other trading income** Other trading income from non-charitable sources is recognised over the period to which it relates, Any relating to future periods is deferred. ## **1.6 Expenditure** Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. **FOUR PAWS CAT RESCUE** **FP** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity. ## **1.7 Taxation** The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year. ## **2 Income from Donations and Legacies** ||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**||**Endowment**
**funds**||**Total funds**
**2023**|**Total funds**
**2022**| |---|---|---|---|---|---|---|---| |**Analysis**|**£**|**£**||**£**||**£**|**£**| |**Donation and gifts**|28,735||0||0|28,735|18,577| |**Total**|28,735||0||0|28,735|18,577| ## **3 Income from Charitable Activities** ||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**||**Endowment**
**funds**||**Total funds**
**2023**|**Total funds**
**2022**| |---|---|---|---|---|---|---|---| |**Analysis**|**£**|**£**||**£**||**£**|**£**| |**Sale of Good**|2,069||0||0|2,069|3,835| |**Total**|2,069||0||0|2,069|3,835| **FOUR PAWS CAT RESCUE** **FP** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 ## **4 Income from Other Trading Activities** ||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Restricted**
**income**
**funds**||**Endowment**
**funds**||**Total funds**
**2023**|**Total funds**
**2022**| |---|---|---|---|---|---|---|---|---| |**Analysis**|**£**||**£**||**£**||**£**|**£**| |**Events**|0|||0||0|0|
77| |**Re-homing**|5,353|||0||0|5,353|
8,586| |**Total**|5,353|||0||0|5,353|
8,663| |**5 Expenditure on Raising Funds**||||||||| ||**Total**|**funds**|**2023**||||**Total funds**|**2022**| |**Analysis**||**£**|||||**£**|| |Fundraising costs|||||1,265|||1,950| |Animal food and
supplies|||||7,457|||3,457| |Vet fees|||||25,478|||24,727| |Bank charges|||||337|||606| |Office expenses|||||1,324|||317| |Insurance|||||610|||584| |Accountancy|||||270|||270| |Cattery rent & utilities|||||845|||416| |Cleaning & waste
disposal|||||1,072|||492| |**Total**|||||38,658|||32,819| **FOUR PAWS CAT RESCUE** **FP** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 ## **6 Expenditure on Charitable Activities** ||**Total funds 2023**||**Total funds 2022**|| |---|---|---|---|---| |**Analysis**|**£**||**£**|| |Printing, postage &
stationery||51||65| |Telephone||0||13| |Subscription||245||110| |Travel expenses||723||775| |Advertising and
marketing||0||45| |**Total**||1,019||1,008| ## **7 Cash at bank and in hand** ||**Total funds**|**2023**|**Total funds**|**2022**| |---|---|---|---|---| ||**£**||**£**|| |**Barclays account**||79,236||80,967| |**Lloyds account**||78,790||80,578| |**Total**||158,026||161,545| ## **8 Creditors: Amounts falling due within one year** ||**Total funds**|**2023**||**Total funds**|**2022**|| |---|---|---|---|---|---|---| ||**£**|||**£**||| |**Accruals and deferred income**|||270|||270| |**Total**|||270|||270| **FOUR PAWS CAT RESCUE** **FP** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 ## **9 Charity funds** ## **9.1 Details of material funds held and movements during the CURRENT reporting period** ||**Fund**|||||||**Fund**| |---|---|---|---|---|---|---|---|---| |**Fund names**|**balances**
**brought**|**Income**|**Expenditure**|**Transfers**||**Gains and**
**losses**||**balances**
**carried**| ||**forward**|||||||**forward**| ||**£**|**£**|**£**|**£**||**£**||**£**| |**Unrestricted funds**||||||||| ||161,275|36,157|(39,676)||0||0|157,756| |**Total**|161,275|36,157|(39,676)||0||0|157,756| ## **9.2 Details of material funds held and movements during the PREVIOUS reporting period** ||**Fund**|||||||**Fund**| |---|---|---|---|---|---|---|---|---| |**Fund names**|**balances**
**brought**|**Income**|**Expenditure**|**Transfers**||**Gains and**
**losses**||**balances**
**carried**| ||**forward**|||||||**forward**| ||**£**|**£**|**£**|**£**||**£**||**£**| |**Unrestricted funds**||||||||| ||164,029|31,075|(33,828)||0||0|161,275| |**Total**|164,029|31,075|(33,828)||0||0|161,275|