Charity number: 1155667
Sally's Cat Rescue
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2023
Sally's Cat Rescue Contents Page For the year ended 31 December 2023
| 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 8 |
| Detailed Statement of Financial Activities | 9 |
Sally's Cat Rescue Report of the Trustees
For the year ended 31 December 2023
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2023. 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
............................................................................. 05 March 2024 Mrs S Hannaford
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Sally's Cat Rescue Independent Examiners Report to the Trustees
For the year ended 31 December 2023
I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2023.
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
05 March 2024
2 of 9
Sally's Cat Rescue Statement of Financial Activities
For the year ended 31 December 2023
| Notes Income and endowments from: Donations and legacies 2 Other trading activites 3 Investments 4 Total Expenditure on: Raising funds 5 Total Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 62,798 30,114 1,001 93,913 (105,803) (105,803) 2,999 (8,891) 28,367 19,476 |
Restricted funds £ 3,999 - - 3,999 - - (2,999) 1,000 105,107 106,107 |
2023 £ 66,797 30,114 1,001 97,912 (105,803) (105,803) - (7,891) 133,474 125,583 |
2022 £ 80,451 29,837 - |
|---|---|---|---|---|
| 110,288 | ||||
| (86,562) | ||||
| (86,562) | ||||
| - | ||||
| 23,726 | ||||
| 109,748 | ||||
| 133,474 |
3 of 9
Sally's Cat Rescue Statement of Financial Position As at 31 December 2023
| Notes Fixed assets Tangible assets 8 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 9 Unrestricted income funds 9 Total funds |
£ 2023 77,548 77,548 48,035 48,035 48,035 125,583 125,583 106,107 19,476 125,583 |
£ 2022 77,548 |
|---|---|---|
| 77,548 | ||
| 55,926 | ||
| 55,926 | ||
| 55,926 | ||
| 133,474 | ||
| 133,474 | ||
| 105,107 28,367 |
||
| 133,474 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mrs S Hannaford Trustee
05 March 2024
4 of 9
Sally's Cat Rescue Notes to the Financial Statements
For the year ended 31 December 2023
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 Donated goods and services |
2022 2023 Restricted funds Unrestricted funds £ £ £ £ 39,342 16,116 (1) 16,117 3,458 5,786 - 5,786 5,000 4,000 4,000 - 11,446 12,995 - 12,995 21,205 27,900 - 27,900 80,451 66,797 3,999 62,798 |
|---|---|
3. Income earned from other activities
| Unrestricted funds Fund raising events nvestment income Unrestricted funds Bank interest receivable |
2023 £ 30,114 30,114 2023 £ 1,001 1,001 |
2022 £ 29,837 |
|---|---|---|
| 29,837 | ||
| 2022 £ - |
||
| - |
4. Investment income
5 of 9
Sally's Cat Rescue Notes to the Financial Statements Continued For the year ended 31 December 2023
5. Expenditure on generating donations and legacies
| xpenditure on generating donations and legacies | ||
|---|---|---|
| Unrestricted funds Support costs |
2023 £ 105,803 105,803 |
2022 £ 86,562 |
| 86,562 |
6. Analysis of support costs
| Voluntary Income Purchases Vet fees Food & litter Advertising & Postage Bank charges |
2023 £ 7,600 97,271 135 557 240 105,803 |
2022 £ 9,425 75,732 678 497 230 |
|---|---|---|
| 86,562 |
7. 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 £ 75,451 29,837 105,288 (86,562) (86,562) (22,559) (3,833) 32,200 28,367 |
Restricted funds £ 5,000 - 5,000 - - 22,559 27,559 77,548 105,107 |
2022 £ 80,451 29,837 |
|---|---|---|---|
| 110,288 | |||
| (86,562) | |||
| (86,562) | |||
| - | |||
| 23,726 | |||
| 109,748 | |||
| 133,474 |
6 of 9
Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2023
8. Tangible fixed assets
| Cost or valuation At 01 January 2023 At 31 December 2023 Net book values At 31 December 2023 At 31 December 2022 |
Fixtures and fittings £ 77,548 |
|---|---|
| 77,548 | |
| 77,548 | |
| 77,548 |
9. Movement in funds
Unrestricted Funds
| General General Unrestricted Funds - Previous year General General |
Balance at 01/01/2023 £ 28,367 28,367 Balance at 01/01/2022 £ 32,200 32,200 |
Incoming resources £ 93,913 93,913 Incoming resources £ 105,288 105,288 |
Outgoing resources £ (105,803) (105,803) Outgoing resources £ (86,562) (86,562) |
Transfers £ 2,999 2,999 Transfers £ (22,559) (22,559) |
Balance at 31/12/2023 £ 19,476 |
|---|---|---|---|---|---|
| 19,476 | |||||
| Balance at 31/12/2022 £ 28,367 |
|||||
| 28,367 |
Purpose of unrestricted Funds
General
General funding
Restricted Funds
| Restricted | Balance at 01/01/2023 £ 105,107 105,107 |
Incoming resources £ 3,999 3,999 |
Transfers £ (2,999) (2,999) |
Balance at 31/12/2023 £ 106,107 |
|---|---|---|---|---|
| 106,107 |
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Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2023
Restricted Funds - Previous year
| Restricted Purpose of restricted funds Restricted |
Balance at 01/01/2022 £ 77,548 77,548 |
Incoming resources £ 5,000 5,000 |
Transfers £ 22,559 22,559 |
Balance at 31/12/2022 £ 105,107 |
|---|---|---|---|---|
| 105,107 | ||||
Restricted funding held back from general operating income and costs
| 10. Analysis of net assets between funds Unrestricted funds General General Restricted funds Restricted Previous year Unrestricted funds General General Restricted funds Restricted |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ - 19,476 19,476 77,548 28,559 106,107 |
|---|---|
| 77,548 48,035 125,583 |
|
| Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ - 28,367 28,367 77,548 27,559 105,107 |
|
| 77,548 55,926 133,474 |
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Sally's Cat Rescue Detailed Statement of Financial Activities For the year ended 31 December 2023
| INCOME AND ENDOWMENT Donations and legacies Donations Legacies Grants receivable Subscriptions Donated goods and services Other trading activities Fund raising events Investments Bank interest receivable Total incoming resources SUPPORT COSTS Purchases Purchases Vet fees Vet fees Food & litter Food & litter Advertising & Postage Advertising & Postage Bank charges Bank charges Total resources expended Net Expenditure |
£ 2023 16,116 5,786 4,000 12,995 27,900 66,797 30,114 30,114 1,001 1,001 97,912 (7,600) (7,600) (97,271) (97,271) (135) (135) (557) (557) (240) (240) (105,803) (7,891) |
£ 2022 39,342 3,458 5,000 11,446 21,205 |
|---|---|---|
| 80,451 29,837 |
||
| 29,837 - |
||
| - | ||
| 110,288 (9,425) |
||
| (9,425) (75,732) |
||
| (75,732) (678) |
||
| (678) (497) |
||
| (497) (230) |
||
| (230) | ||
| (86,562) | ||
| 23,726 |
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This page does not form part of the statutory financial statements