**REGISTERED CHARITY NUMBER: 1138972**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Leeds Feline Friends
Leeds Feline Friends
Contents of the Financial Statements for the Year Ended 31 March 2025
||Page|
|---|---|
|Reference and Administrative Details|1|
|Report of the Trustees|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 7|
|Detailed Statement of Financial Activities|8|
Leeds Feline Friends
Reference and Administrative Details for the Year Ended 31 March 2025
## **TRUSTEES**
E Linfoot J Nicholson V Caunt
## **PRINCIPAL ADDRESS**
PO Box 294 Leeds LS16 0ES
## **REGISTERED CHARITY** 1138972 **NUMBER**
## **INDEPENDENT EXAMINER**
S&W Partners (Leeds) Limited Accountants 3rd Floor 56 Wellington Street Leeds West Yorkshire LS1 2EE
Page 1
Leeds Feline Friends
## Report of the Trustees
## for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The Charity's objectives are the benefits of the public, to relieve the suffering of cats and kittens in the Leeds area. Our main aim is to neuter as many cats as possible that our funds will allow and to support the vulnerable rescued cats in our long-term care.
## **ACHIEVEMENT AND PERFORMANCE**
The fundraising events this year continued to be well supported and raised just over £6600. Our original Christmas Fair was cancelled on the day due to heavy snow in the morning, however we were able to re-arrange a Mini Fair a couple of weeks before Christmas which was well supported as usual, and we our grateful to the people who attend these fairs regularly.
In July 2024 the decision was taken to cut back on the work we were doing as our funds were getting low. We can no longer agree to neuter every cat we are asked to help. We consider each request and neuter those cats with the greatest need. Mostly, these are strays, unloved or unwanted cats, being taken in by people offering them a home but unable to afford neutering, or cats that have had multiple litters. We still have several long-term care cats to support with veterinary care, so we must ensure that we keep enough funds to care for these cats.
To the committee members, all our volunteers who help the fairs run smoothly and our very loyal supporters, the Trustees would like to thank you all. The support is greatly appreciated, we could not do it without you.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Approved by order of the board of trustees on 1 May 2025 and signed on its behalf by:
V Caunt - Trustee
Page 2
Independent Examiner's Report to the Trustees of Leeds Feline Friends
## **Independent examiner's report to the trustees of Leeds Feline Friends**
I report to the charity trustees on my examination of the accounts of Leeds Feline Friends (the Trust) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 the Trust 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 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.
Matthew Barton BA (Hons) FCA CTA
S&W Partners (Leeds) Limited Accountants 3rd Floor 56 Wellington Street Leeds West Yorkshire LS1 2EE
27 June 2025
Page 3
Leeds Feline Friends
## Statement of Financial Activities for the Year Ended 31 March 2025
|2025
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
33,481
Investment income
2
995
**Total**
34,476
**EXPENDITURE ON**
Direct costs
3
48,415
**NET INCOME/(EXPENDITURE)**
(13,939)
**RECONCILIATION OF FUNDS**
Total funds brought forward
61,347
**TOTAL FUNDS CARRIED FORWARD**
47,408|2024
Total
funds
£
19,873
1,808
21,681
111,874
(90,193)
151,540
61,347|
|---|---|
The notes form part of these financial statements
Page 4
Leeds Feline Friends
## Balance Sheet 31 March 2025
|2025
Unrestricted
fund
Notes
£
**CURRENT ASSETS**
Cash at bank and in hand
48,458
**CREDITORS**
Amounts falling due within one year
5
(1,050)
**NET CURRENT ASSETS**
47,408
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
47,408
**NET ASSETS**
47,408
**FUNDS**
Unrestricted funds
47,408
**TOTAL FUNDS**
47,408|2024
Total
funds
£
62,397
(1,050)
61,347
61,347
61,347
61,347
61,347|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 1 May 2025 and were signed on its behalf by:
V Caunt - Trustee
The notes form part of these financial statements
Page 5
Leeds Feline Friends
Notes to the Financial Statements for the Year Ended 31 March 2025
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Going concern**
The financial statements have been prepared on a going concern basis. The Trustees have reviewed and reflected their opinion in the trustees report.
## **2. INVESTMENT INCOME**
|Bank interest
**DIRECT COSTS**
**Direct costs**
Vet bills
Food
Equipment
Event costs
Support costs|2025
£
995
2025
£
37,814
5,788
-
897
3,916
48,415|2024
£
1,808
2024
£
97,891
8,798
71
523
4,591
111,874|
|---|---|---|
## **3. DIRECT COSTS**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Page 6
Leeds Feline Friends
## Notes to the Financial Statements - continued for the Year Ended 31 March 2025
## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||2025|2024|
|---|---|---|
||£|£|
|Accruals and deferred income|1,050|1,050|
## **6. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
Page 7
Leeds Feline Friends
## Detailed Statement of Financial Activities for the Year Ended 31 March 2025
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations/receipts
Gift aid
**Investment income**
Bank interest
**Total incoming resources**
**EXPENDITURE**
**Direct costs**
Vet bills
Food
Equipment
Event costs
**Support costs**
**Management**
Telephone, stationery & postage
Accountancy fees
Computer costs
**Finance**
Bank charges
**Other**
Sundries
Total resources expended
**Net expenditure**|2025
£
32,043
1,438
33,481
995
34,476
37,814
5,788
-
897
44,499
1,221
-
-
1,221
40
2,655
48,415
(13,939)|2024
£
17,755
2,118
19,873
1,808
21,681
97,891
8,798
71
523
107,283
2,895
1,250
272
4,417
174
-
111,874
(90,193)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 8