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 1 of 10 ## 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: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 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. G Bawden GSB Accountancy 10 Cormorant Drive St Austell Cornwall PL25 3BA 29 October 2023 2 of 10 ## 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**| 5 of 10 ## 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**| 8 of 10 ## 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**| 9 of 10 ## 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