Charity number: 1155667
Sally's Cat Rescue
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2021
Sally's Cat Rescue Contents Page For the year ended 31 December 2021
| Report of the Trustees | 1 |
|---|---|
| Independent Examiner's Report to the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 to 9 |
| Detailed Statement of Financial Activities | 10 |
Sally's Cat Rescue Report of the Trustees
For the year ended 31 December 2021
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2021. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Sally's Cat Rescue Charity registration number 1155667 Principal address 1 Nettles Corner Boscundle Tregrehan Mills St Austell PL25 3RH
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mrs S Hannaford Mrs G Stevens Mrs J Franklin Mrs L Hewings Mrs Y Smith Mr M Richards Independent examiners GSB Accountancy 10 Cormorant Drive St Austell Cornwall PL25 3BA
Approved by the Board of Trustees and signed on its behalf by
........................ ~~..~~ ................................................... 29 October 2023 Mrs S Hannaford
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Sally's Cat Rescue Independent Examiners Report to the Trustees
For the year ended 31 December 2021
I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2021.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity'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 examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
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.
G Bawden
GSB Accountancy 10 Cormorant Drive St Austell Cornwall PL25 3BA
29 October 2023
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Sally's Cat Rescue Statement of Financial Activities
For the year ended 31 December 2021
| Notes Income and endowments from: Donations and legacies 2 Other trading activites 3 Total Expenditure on: Raising funds 4 Total Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 78,688 31,677 110,365 (52,202) (52,202) (1,062) 57,101 65,099 122,200 |
Restricted funds £ 12,389 - 12,389 - - 1,062 13,451 64,097 77,548 |
2021 £ 91,077 31,677 122,754 (52,202) (52,202) - 70,552 129,196 199,748 |
2020 £ 89,464 8,794 |
|---|---|---|---|---|
| 98,258 | ||||
| (54,921) | ||||
| (54,921) | ||||
| - | ||||
| 43,337 | ||||
| 85,859 | ||||
| 129,196 |
3 of 10
Sally's Cat Rescue Statement of Financial Position As at 31 December 2021
| Notes Fixed assets Tangible assets 7 Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 8 Unrestricted income funds 8 Total funds |
£ 2021 77,548 77,548 32,200 32,200 32,200 109,748 109,748 77,548 32,200 109,748 |
£ 2020 64,097 |
|---|---|---|
| 64,097 | ||
| 65,099 | ||
| 65,099 | ||
| 65,099 | ||
| 129,196 | ||
| 129,196 | ||
| 64,097 65,099 |
||
| 129,196 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mrs S Hannaford Trustee
29 October 2023
4 of 10
Sally's Cat Rescue Notes to the Financial Statements
For the year ended 31 December 2021
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.
Sally's Cat Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
2. Income from donations and legacies
| Donations received Legacies received Grants received Subscriptions received |
2020 2021 Restricted funds Unrestricted funds £ £ £ £ 51,615 64,814 1 64,813 - 3,000 - 3,000 37,849 12,388 12,388 - - 10,875 - 10,875 89,464 91,077 12,389 78,688 |
|---|---|
3. Income earned from other activities
| Unrestricted funds Fund raising events |
2021 £ 31,677 31,677 |
2020 £ 8,794 |
|---|---|---|
| 8,794 |
4. Expenditure on generating donations and legacies
| xpenditure on generating donations and legacies | ||
|---|---|---|
| Unrestricted funds Support costs |
2021 £ 52,202 52,202 |
2020 £ 54,921 |
| 54,921 |
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Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2021
5. Analysis of support costs
| nalysis of support costs | ||
|---|---|---|
| Voluntary Income Purchases Vet fees Food & litter Cleaning Insurance Bank charges |
2021 £ 8,201 42,580 330 - 742 349 52,202 |
2020 £ 8,313 44,821 932 170 685 - |
| 54,921 |
6. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Other trading activites Total Expenditure on: Raising funds Total Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 51,615 8,794 60,409 (54,921) (54,921) 25,075 30,563 34,536 65,099 |
Restricted funds £ 37,849 - 37,849 - - (25,075) 12,774 51,323 64,097 |
2020 £ 89,464 8,794 |
|---|---|---|---|
| 98,258 | |||
| (54,921) | |||
| (54,921) | |||
| - | |||
| 43,337 | |||
| 85,859 | |||
| 129,196 |
6 of 10
Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2021
7. Tangible fixed assets
| Cost or valuation At 01 January 2021 Additions At 31 December 2021 Net book values At 31 December 2021 At 31 December 2020 |
Fixtures and fittings £ 64,097 13,451 |
|---|---|
| 77,548 | |
| 77,548 | |
| 64,097 |
8. Movement in funds
Unrestricted Funds
| General General Unrestricted Funds - Previous year General General |
Balance at 01/01/2021 £ 65,099 65,099 Balance at 01/01/2020 £ 34,536 34,536 |
Incoming resources £ 110,365 110,365 Incoming resources £ 60,409 60,409 |
Outgoing resources £ (52,202) (52,202) Outgoing resources £ (54,921) (54,921) |
Transfers £ (91,062) (91,062) Transfers £ 25,075 25,075 |
Balance at 31/12/2021 £ 32,200 |
|---|---|---|---|---|---|
| 32,200 | |||||
| Balance at 31/12/2020 £ 65,099 |
|||||
| 65,099 |
Purpose of unrestricted Funds
General
General funding
7 of 10
Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2021
Restricted Funds
| Restricted Restricted Funds - Previous year Restricted |
Balance at 01/01/2021 £ 64,097 64,097 Balance at 01/01/2020 £ 51,323 51,323 |
Incoming resources £ 12,389 12,389 Incoming resources £ 37,849 37,849 |
Transfers £ 1,062 1,062 Transfers £ (25,075) (25,075) |
Balance at 31/12/2021 £ 77,548 |
|---|---|---|---|---|
| 77,548 | ||||
| Balance at 31/12/2020 £ 64,097 |
||||
| 64,097 |
Purpose of restricted funds
Restricted
Restricted funding held back from general operating income and costs
9. Analysis of net assets between funds
| Unrestricted funds General General Restricted funds Restricted |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ - 32,200 32,200 77,548 - 77,548 |
|---|---|
| 77,548 32,200 109,748 |
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Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2021
| Previous year Unrestricted funds General General Restricted funds Restricted |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ - 65,099 65,099 64,097 - 64,097 |
|---|---|
| 64,097 65,099 129,196 |
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Sally's Cat Rescue Detailed Statement of Financial Activities For the year ended 31 December 2021
| INCOME AND ENDOWMENT Donations and legacies Donations Legacies Grants receivable Subscriptions Other trading activities Fund raising events Total incoming resources SUPPORT COSTS Purchases Purchases Vet fees Vet fees Food & litter Food & litter Cleaning Cleaning Insurance Insurance Bank charges Bank charges Total resources expended Net Income |
£ 2021 64,814 3,000 12,388 10,875 91,077 31,677 31,677 122,754 (8,201) (8,201) (42,580) (42,580) (330) (330) - - (742) (742) (349) (349) (52,202) 70,552 |
£ 2020 51,615 - 37,849 - |
|---|---|---|
| 89,464 8,794 |
||
| 8,794 | ||
| 98,258 (8,313) |
||
| (8,313) (44,821) |
||
| (44,821) (932) |
||
| (932) (170) |
||
| (170) (685) |
||
| (685) - |
||
| - | ||
| (54,921) | ||
| 43,337 |
10 of 10
This page does not form part of the statutory financial statements