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2021-12-31-accounts

Registered Charity Number: 1147971

The Catcuddles Sanctuary

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2021

The Catcuddles Sanctuary

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

The trustees during the year ended 31 December 2021 were as follows:

Miss Nafsika Korniliou Ms Amerini Georgopoulou Mr George Piskopos Mrs Gloria Isabel Dexter

The following trustee was appointed in March 2022:

Mr Gilbert John E Dexter

Principal Address

36 Sidney Avenue, Palmers Green, London, N13 4UY

Independent Examiner

Bells Accountants, 10a High Street, Chislehurst, Kent, BR7 5AN

Charity Number 1147971

The Catcuddles Sanctuary

REPORT OF THE TRUSTEES

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees are aided in their decision making by the Charity Director who in turn is assisted on one hand by the veterinary staff and on the other by the charity administrator and key volunteer team who have been carrying out the front-line work of the charity, engaging with the public and assisting in covering the needs of cats in Greater London.

OBJECTIVES AND ACTIVITIES

Objectives and aims

For a second year in a row, it has been a year of ongoing, unprecedented challenges due to the pandemic and the ramifications of Brexit, particularly in the shape of price increases and the formidable challenge in sourcing veterinary staff.

The main aim for the cat clinic continued to be the provision of affordable diagnostic and curative care to cats belonging to members of the public, as well as in the custody of Catcuddles and other charities. In addition to the operations at the Clinic, the charity volunteer team continued with its traditional focus in rescue, rehabilitation and adoption work through its fostering network and with procedures significantly adapted due to the pandemic, with not a single-day cessation of operations. This was enabled by extraordinary team work of the volunteer team and their commitment to the redesign of our public facing processes.

Our objective firmly remains benefiting the public through helping relieve the suffering of cats in need of temporary hosting (fostering), care, veterinary treatment, rehabilitation and eventual adoption to permanent, responsible homes. We have been operating at full capacity for yet another year, despite adoption rates markedly falling during the periods of lockdown, which inevitably led to longer waiting lists to bring cats in need to safe custody of the Charity.

The ultimate aim of the Cat Clinic remains to provide an affordable not-for-profit alternative for private veterinary care covering first-opinion veterinary needs not just to our members, volunteers and supporters, but most importantly to the general public. The severe challenges of nationwide veterinary shortage have been well documented but have caused our veterinary service provision to close the year below capacity, due to lack of permanent veterinary staff. We have since then continued to actively seek to recruit both vets and vet nurses, while in the meantime we operate with locum resourced staff on a part time basis, i.e. as they become available.

Throughout last year, while veterinary practices were discouraging visits for non-emergency care in an effort to meet demand with reduced veterinary staff, through the operations of the Cat Clinic we had the opportunity to liaise with thousands of members of the public seeking veterinary care and advice. Neutering also became a top priority, both for private clients and via the Charity consortium C4 scheme. During the pandemic, while veterinary surgeries across London were limiting their C4 consortium funded neutering scheme participation (subsidised neutering) not deemed emergency veterinary care, the Charity ensured we prioritised the neutering and treatment of injured unneutered strays brought in to the limit of our capacity.

Continuing with its traditional role, the charity through its website and social media as well as direct email advice, has continued to allocate significant human resource offered by our trained online volunteers to providing practical help, and educating the public in providing prompt and better care to cats, adopted cats but also crucially, strays, abandoned cats, community cats and feral colonies with a view to seeing fewer cats visibly suffering. In addition to the existing capacity of hosting (fostering), rehabilitating and rehoming activities in and around Greenwich, the volunteer fostering network across Greater London has also continued to help maintain fostering numbers up, despite the severely reduced ability to move the adoption process along as smoothly, due to the pandemic, lockdowns and restrictions that ensued.

The Catcuddles Sanctuary REPORT OF THE TRUSTEES Strategic Expansion plans to South London through Legacy Income Over the past year the Charity was in the fortunate position lo be selected as a recipient of a substantial legacy which is lo be utilised for the expansion of our veterinary care provision lo South London with the establishment of a second Cal Clinic. The ambitious project will also consolidate our activities in South East London and is a formidable opportunity lo expand the provision of affordable veterinary care lo all cal cuslodians who have been finding veterinary care costs lo be compromising their ability lo best care for their cats. The Tony Welsh Cal Clinic, named after our benefactor, will be open lo all by 2023. Volunteers Volunteers continue lo be the driving force, backbone and key resource of the Charity. We continuously encourage all cat lovers with the will and ability lo contribute skills and lime regularly lo engage in some form of volunteering, including remote volunteering which has been crilieal in the p8sI year due lo the pandemic, so that more can continue lo be achieved per £1 donated. The expanding communily-based volunteer team of the Charity is the key reason for the continuous expansion ol work and increase in the number of cats helped, neutered, Irealed, rehabililaled and adopted. All tasks and roles in the charity are volunleer-based, with the exception ol the veterinary staff Ivels and vel nurses). The projeel management function is carried out by the founder Evin8 Koroni, who is also Head of Feline Welfare and Charity Director. Flnanclal revlew To the Charity, 2021 was the year of consolidation of the work started al the veterinary cliniG. which reached just short of 2000 feline patients Irealed by year-end. In addition lo the already established rehoming activity of the charity which annually sees 200-300 cats lind new homes, the presence of the Clinic in North London also enabled us lo provide rehoming and rehabili181ion lo over 150 cats that were brought lo our attention by the public and charities using the clinic, with requests lo help coming virtually every clinic-open day. Income has subslanlially increased for a second year in a row mainly due lo the operations of the C81 Clinic. Accumulated Gift Aid income is also now coming in with more due in 2022. making it possible lo cushion the decrease in the rale of adoptions that came because of the pandemic. In line with our ethos of ulilising revenues and veterinary capacity lo Irgal charity funded cats and aside of the nol-for-profil pricing benelitting all clients, additional discounted services in veterinary care 8mounling lo £79,124 were offered last year, The income figures reported for the year are net of this amount. Reserves Policy The Charity has sel reserves lo 3-6 months operating costs for its veterinary Clinic as 8 minimum. These reserves are lo be spent in the direct care of the cats in our custody, key veterinary staff salaries, and the maintenance of the Cliniclsl. Over the past year, reserves have been challenged by staff shortages at the end of year while operating costs were running, albeit reduced We have ended the year with a healthy balance exceeding the reserve requirement and continue lo operale wilhoul any need for external fLinding Ibotrowingl. The Rosetves policy will be reviewed once the Tony Welsh Cal Clinic opens in South London. Governing document The charity is an unincorporated entity, a volunteer organisalion governed by ils approved Constitution dated July 1st. 2012. The charity has live trustees and one appointed director. Eligibility for membership of the Board of Trustees is governed by the constitution document. There are no reslriclions in the governing document on the operation of the chanly or on ils investment powers other than those imposed by general charity law. The truslees, report was approved by the Board of Trustees. G Dexler- Trustee 27 October 2022

The Catcuddles Sanctuary Independent Examinerfs Report to the Trustees of The Catcuddles Sanctuary I report on the accounts for the year ended 31 December 2021, which are set out on pages 5 to 9. Respective responsibilities of the trustees and examiner As the charity's trustees you are responsible for the p￿paratIOn of the accounts in accordance with the reqU1￿mentS of the Charities Act 20111.the Acl'l. I r8POrt in respect of my examination ofyour charity's accounts as cafried out under section 145 of the Charities Act 20111 the 2011 Act.). In carrying out my examination. I have followed the Directions given by the Charity Commission (under se¢tion 14515}(b) of the 2011 Act. Independent examiner'¥ ststement The Company's gross income exceeded £250,000 and l am qualified to undertake t*e examination by being a qualified m8mber of AAT I have completed my examination. I confimi that no material matters have come lo my attention which gives me cause to believe that". accounting records were not kept in accordance with section 130 of the Act., or the accounts do not accord with such records., or the accounts have not been prepared in accordance with the Charities SORP I have no concems and have come a¢ros$ no other matters in wnnection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to bè rea¢hed. Bells Accountants 10a High Street Chislehursl Kent BR7 6LH 31 October 2022

The Catcuddles Sanctuary

STATEMENT OF FINANCIAL ACTIVITES FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
Funds
Funds
£
£
Incoming resources
Incoming resources from generated funds
Voluntary income2
248,537
30,000
Rebate schemes
4,450
Gift aid
47,334

Total incoming resources300,321
30,000

Resources expended
Charitable activities
Veterinary and medical supplies
68,184
-
Patient treatment
20,361
-
Food/fostering supplies
4,665
-
Staff costs4
93,412
-
Rent and rates
36,310
-
Depreciation5
6,863
-
Governance costs
14,040
-
Other resources expended27,888 -
Total resources expended
271,722
-

Net (outgoing)/incoming resources
28,599
30,000

Total funds brought forward
Total funds carried forward


Total
Total
Funds
Funds
2021
2020
£
£
278,537
168,753
4,450
-
47,334

330,321
168,753

68,184
50,089
20,361
9,946
4,665
7,507
93,412
56,365
36,310
33,142
6,863
6,235
14,040
7,452
27,888 7,335
271,722
178,071

58,599
(9,318)

18,277
27,595

76,876
18,277

The Catcuddles Sanctuary BALANCE SHEET AS A T 31 DECEMBER 2021 Unrestrlcted Restrlcted Funds Funds Total Funds 2021 Total Funds 2020 Flxed assets Tangible assets 21,949 21,949 24.863 Current assets Debtors Cash at bank and in hand 47,334 30,590 47,334 30,590 2,186 4.728 77.924 77,924 Creditors Amounts falling due within one year 6,914 122,9971 122.997} 113.5001 Net current a88etsllllabllltl•¥} 54.927 54,927 {6.5861 Total asset$ loss current Ilabllltles 76,876 76,876 18,277 Net assets 76,876 76,876 18.277 Funds Unreslricled funds Total funds 76,876 18.277 These fSnanclal statements were approved by tha 8oard ofirusle8s on 27 October 2022 and were signed on ils behalf by.. Gloria Dexter- Trustee

The Catcuddles Sanctuary NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Plant and machinery – 25% reducing balance Fixtures and fittings – 25% reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes of the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straightline basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2 Voluntary income

Income received during the year was made up from a mixture of adoption, rehoming, and other donation generating activities as well as clinic income.

2021 2020
£ £
Clinic income 107,643 53,995
Donations 170,894
114,758
278,537
168,753

The Catcuddles Sanctuary NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

3 Trustee’s remuneration and benefits

There were no Trustee’s fees and expenses paid for the year ended 31 December 2021 (31 December 2020 £nil)

4 Staff costs
Salary and wages

Outstanding salary due
Contractor costs
2021
£
85,912
7,500

-

93,412

2020
£
42,661
13,500
204

56,365

From April 2020 to December 2020 and to December 2021, and with the agreement of the Charity Trustees, part of staff income was voluntarily deferred until December 2022 to facilitate cashflow, so that working capital borrowing was not necessary for the year.

The average monthly number of employees during the year was as follows:

All staff 3 3

No employees received emoluments in excess of £60,000

5 Tangible Fixed Assets
Plant and
Fixtures
Machinery
and fittings
£
£
Cost
At 1 January 2020
28,892
35,355
Additions
3,657
292
At 31 December 2021
32,549
35,647
Depreciation
At 1 January 2020
19,125
20,259
Charge for year
3,071
3,792
At 31 December 2021
22,196 24,051
Net book value
At 31 December 2021
10,353
11,596
At 31 December 2020
9,767
15,096
Totals
£
64,247
3,949
68,196
39,384
6,863
46,247

21,949
24,863

The Catcuddles Sanctuary

NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021


6 Debtors: Amounts falling due within one-year
Other debtors

7 Creditors: Amounts falling due within one-year
Trade creditors
Other creditors
2021
£
47,334

47,334

2021
£
1,997
21,000


22,997
2020
£
2,186

2,186

2020
£
-
13,500

13,500

Other creditors represent unpaid staff income voluntarily deferred until 2022 to facilitate cashflows.