Charity number: 1155667
Sally's Cat Rescue
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 December 2024
Sally's Cat Rescue Contents Page For the year ended 31 December 2024
| 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 2024
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2024. 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
............................................................................. 26 February 2025 Mrs S Hannaford
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Sally's Cat Rescue Independent Examiners Report to the Trustees
For the year ended 31 December 2024
I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2024.
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
26 February 2025
2 of 10
Sally's Cat Rescue Statement of Financial Activities
For the year ended 31 December 2024
| Notes Income and endowments from: Donations and legacies 2 Other trading activites 3 Investments 4 Total Expenditure on: Raising funds 5 Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 81,100 22,336 429 103,865 (107,331) (107,331) (3,466) 19,476 16,010 |
Restricted funds £ - - 1,597 1,597 - - 1,597 106,107 107,704 |
2024 £ 81,100 22,336 2,026 105,462 (107,331) (107,331) (1,869) 125,583 123,714 |
2023 £ 66,798 30,114 1,000 |
|---|---|---|---|---|
| 97,912 | ||||
| (105,803) | ||||
| (105,803) | ||||
| (7,891) 133,474 |
||||
| 125,583 |
3 of 10
Sally's Cat Rescue Statement of Financial Position As at 31 December 2024
| 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 |
£ 2024 - - 123,714 123,714 123,714 123,714 123,714 107,704 16,010 123,714 |
£ 2023 77,548 |
|---|---|---|
| 77,548 | ||
| 48,035 | ||
| 48,035 | ||
| 48,035 | ||
| 125,583 | ||
| 125,583 | ||
| 106,107 19,476 |
||
| 125,583 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mrs S Hannaford Trustee
26 February 2025
4 of 10
Sally's Cat Rescue Notes to the Financial Statements
For the year ended 31 December 2024
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
| Unrestricted funds Donations received Legacies received Grants received Subscriptions received Donated goods and services |
2023 2024 £ £ 16,117 39,594 5,786 826 4,000 - 12,995 15,875 27,900 24,805 66,798 81,100 |
|---|---|
3. Income earned from other activities
| Unrestricted funds Fund raising events |
2024 £ 22,336 22,336 |
2023 £ 30,114 |
|---|---|---|
| 30,114 |
4. Investment income
| Bank interest receivable | Unrestricted funds £ 429 429 |
Restricted funds £ 1,597 1,597 |
2024 £ 2,026 2,026 |
2023 £ 1,000 |
|---|---|---|---|---|
| 1,000 |
5 of 10
Sally's Cat Rescue Notes to the Financial Statements Continued For the year ended 31 December 2024
5. Expenditure on generating donations and legacies
| Unrestricted funds Support costs |
2024 £ 107,331 107,331 |
2023 £ 105,803 |
|---|---|---|
| 105,803 |
6. Analysis of support costs
| Voluntary Income Purchases Vet fees Food & litter Advertising & Postage Bank charges |
2024 £ 6,279 99,508 502 700 342 107,331 |
2023 £ 7,600 97,271 135 557 240 |
|---|---|---|
| 105,803 |
7. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Other trading activites Investments 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 £ 62,798 30,114 1,001 93,913 (105,803) (105,803) 2,999 (8,891) 28,367 19,476 |
Restricted funds £ 4,000 - (1) 3,999 - - (2,999) 1,000 105,107 106,107 |
2023 £ 66,798 30,114 1,000 |
|---|---|---|---|
| 97,912 | |||
| (105,803) | |||
| (105,803) | |||
| - | |||
| (7,891) | |||
| 133,474 | |||
| 125,583 |
6 of 10
Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2024
8. Tangible fixed assets
| Cost or valuation At 01 January 2024 Transferred At 31 December 2024 Net book values At 31 December 2024 At 31 December 2023 |
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 01/01/2024 £ 19,476 19,476 Balance at 01/01/2023 £ 28,367 28,367 |
Incoming resources £ 103,865 103,865 Incoming resources £ 93,913 93,913 |
Outgoing resources £ (107,331) (107,331) Outgoing resources £ (105,803) (105,803) |
Transfers £ - - Transfers £ 2,999 2,999 |
Balance at 31/12/2024 £ 16,010 |
|---|---|---|---|---|---|
| 16,010 | |||||
| Balance at 31/12/2023 £ 19,476 |
|||||
| 19,476 |
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 2024
Restricted Funds
| Restricted Restricted Funds - Previous year Restricted |
Balance at 01/01/2024 £ 106,107 106,107 Balance at 01/01/2023 £ 105,107 105,107 |
Incoming resources £ 1,597 1,597 Incoming resources £ 3,999 3,999 |
Transfers £ - - Transfers £ (2,999) (2,999) |
Balance at 31/12/2024 £ 107,704 |
|---|---|---|---|---|
| 107,704 | ||||
| Balance at 31/12/2023 £ 106,107 |
||||
| 106,107 |
Purpose of restricted funds
Restricted
Restricted funding held back from general operating income and costs
10. Analysis of net assets between funds
| Unrestricted funds General General Restricted funds Restricted |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ - 16,010 16,010 - 107,704 107,704 |
|---|---|
| - 123,714 123,714 |
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Sally's Cat Rescue Notes to the Financial Statements Continued
For the year ended 31 December 2024
| 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 |
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Sally's Cat Rescue Detailed Statement of Financial Activities For the year ended 31 December 2024
| 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 |
£ 2024 39,594 826 - 15,875 24,805 81,100 22,336 22,336 2,026 2,026 105,462 (6,279) (6,279) (99,508) (99,508) (502) (502) (700) (700) (342) (342) (107,331) (1,869) |
£ 2023 16,117 5,786 4,000 12,995 27,900 |
|---|---|---|
| 66,798 30,114 |
||
| 30,114 1,000 |
||
| 1,000 | ||
| 97,912 (7,600) |
||
| (7,600) (97,271) |
||
| (97,271) (135) |
||
| (135) (557) |
||
| (557) (240) |
||
| (240) | ||
| (105,803) | ||
| (7,891) |
10 of 10
This page does not form part of the statutory financial statements