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 1 of 9 ## 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: 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 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**| 7 of 9 ## 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**| 8 of 9 ## 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**| 9 of 9 This page does not form part of the statutory financial statements