REGISTERED CHARITY NUMBER: 1138972 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2026 for Leeds Feline Friends
Leeds Feline Friends Contents of the Financial Statements for the Year Ended 31 March 2026 Page Reference and Administrative Details Report of the Trustees Independent Examinevs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements
Leeds Feline Friends Reference and Administrative Details forthe Year Ended 31 March 2026 TRUSTEES E Linfoot J Nicholson V Caunl PRINCIPAL ADDRESS PO Box 294 Leeds LS16 OES REGISTERED CHARITY NUMBER 1138972 INDEPENDENT EXAMINER S&W Partners (Leeds) Limited Accountants 3rd Floor 56 Wellinglon Street Leeds Wesl Yorkshire LS1 2EE Page 1
ee s Feline Friends Re ort of the Trijstees for the Year Ended 31 March 2026 The trustees present their report with the finanGial sl8tement5 of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities-. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 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 lo neuter as many cats as possible that our funds will allow and lo support the vulnerable rescued cats in our long-term care. ACHIEVEMENTS AND PERFORMANCE Once again. our fundraising events this year were well attended and raised just over £6600. This along w4th several people who donate monthly and those who pay membership fee help keep the charity going. This year saw us doing only a few neuterings as our funds were reducing and we still have several long-lerm care cats to support with veterinary care. Sn November we received a large donation from one of our supporters, so the decision was taken that this would be used for neutering. A51hough we have not advertised this, we have a steady number of people requesting help, and the neutering will continue until the donation runs out. The trustees would like to thank the committee and volunleers for their help with the fairs and our very loyal supporters. The support is ally appreciated as we could not keep the charity going wilhoul you. FUTURE PLANS The IrLJslees have conSided the charity's ability to continue as a going concern. The charity is currently experiencing financial uncertainly, and there are indication5 that ft may not be able to continue its operations in the long term. The Iruslees are due to consider the future of the charity, including whether to continue trading, al a forthcoming AGM, the dale of which has not yel been finalised. These circumstances indicate the existence of a material uncertainly which may cast significant doubt on the charills ability to continue as a going concern. Notwilhslanding this uncertainty, the financial slalements have been prepared on a going Concern basis, as the trustees believe that the charity will be able lo meet liabilities as they fall due for a period of at lea5112 months from the dale of approval of the financial statements. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The chari(y is controlled by its governing document. a deed of trust and const(tutes an uninGorporaled charity. ......kn....,.ak).......... and signed on ils behalfby: Approved by order of the board of trustees on V Caunl - Trustee Page 2
Inote endenl Examiner's Re Leeds Feline Friends rt lo the Trustees of Independent examinerfs 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 2026. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in aGGordance with the requirements of the Charities Act 2011 {'the Acl'l. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the AGI and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5llbl of Ihe Act. Independent examinevs statement I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Trust as reqUId by Section 130 of the Act,. or the accounts do not accord with those records., or Ihe accounts do not comply with the applicable requirements conceming 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 Df the accounts lo be reached. Matthew Barton BA {Honsl FCA CTA S&W Partners (Leeds) Limited Accountants 3rd F5oor 56 Wellington Street Leeds Wesl Yorf(shire LS12EE Dale.. ..l.,S../.. c Iz Page 3
Leeds Feline Friends Statement of Financial Aclivf(ies for the Year Ended 31 March 2026 2026 Unrestricted fund 2025 Total funds Notes INCOMEAND ENDOWMENTS FROM Donations and legacies 39,736 33.481 Investment income 584 995 Total 40,320 34,476 EXPENDITURE ON DireGI costs 33,660 48,415 NET INCOMEIIEXPENDITUREI 6.660 {13.939) RECONCILIATION OF FUNDS Total funds brought forward 47,408 61,347 TOTAL FUNDS CARRIED FORWARD 54,068 47,408 The notes form part of these financial statements Page 4
Leeds Feline Friends Balance Sheet 31 March 2026 2026 Unrestricled fund 2025 Total funds Notes CURRENT ASSETS Cash at bank and in hand 55.368 48,458 CREDITORS Amounts falling due within one year {1,300) (1,050) NET CURRENT ASSETS 54,068 47,408 TOTAL ASSETS LESS CURRENT LIABILITIES 54,068 47,408 NET ASSETS 54,068 47,408 FUNDS Unrestricted funds 54.068 47,408 TOTAL FUNDS 54,068 47,408 The financial statements were approved by Ihe Board Df Trustees and aulhorised for issue on and were signed on its behalf by.. V Caunl- 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 2026 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit enlily under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accounling and Reporting by Charities.. Slalement of Recommended Practice applicable to chartties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financi81 Reporting Standard 102 'ThÈ Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The finanGial statements have been prepared under the historical cost convention. Going concern The financial statements have been prepared on a going Goncern basis. The Trustees have reviewed and reflected their opinion in the trustees report. INVESTMENT INCOME 2026 2025 Bank interest 584 995 DIRECT COSTS Direct costs 2026 2025 Vel bills Foodl Litter Event costs Support costs 22.680 7,213 946 2,821 37,814 5,788 897 3,916 33,660 48,415 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025. Page 6
Leeds Feline Friends otes to the Financial Statements continued or the Year Ended 31 March 2026 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2025 Accruals and deferred income 1,300 1,050 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2026. Page 7