Charity number: 1155667 ## Sally's Cat Rescue Report of the Trustees and Unaudited Financial Statements For the year ended 31 December 2025 Sally's Cat Rescue Contents Page For the year ended 31 December 2025 |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 to 11| Sally's Cat Rescue Report of the Trustees ## For the year ended 31 December 2025 The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2025. 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 Stephen 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 ............................................................................. 08 March 2026 Mrs S Hannaford 1 of 11 ## Sally's Cat Rescue Independent Examiners Report to the Trustees ## For the year ended 31 December 2025 I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2025. ## **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 08 March 2026 2 of 11 ## Sally's Cat Rescue Statement of Financial Activities ## For the year ended 31 December 2025 |**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**
**£**
97,510
24,061
-
**121,571**
(61,799)
**(61,799)**
(20,000)
**39,772**
16,010
**55,782**|**Restricted**
**funds**
**£**
-
-
1,480
**1,480**
(901)
**(901)**
20,000
**20,579**
107,704
**128,283**|**2025**
**£**
97,510
24,061
1,480
**123,051**
(62,700)
**(62,700)**
-
**60,351**
123,714
**184,065**|**2024**
**£**
81,100
22,336
2,026| |---|---|---|---|---| |||||**105,462**| |||||(107,331)| |||||**(107,331)**| |||||-| |||||**(1,869)**| |||||125,583| |||||**123,714**| 3 of 11 ## Sally's Cat Rescue Statement of Financial Position As at 31 December 2025 |**Notes**
**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**|**£**
**2025**
184,065
**184,065**
**184,065**
**184,065**
**184,065**
128,283
55,782
**184,065**|**£**
**2024**
123,714| |---|---|---| |||**123,714**| |||**123,714**| |||**123,714**| |||**123,714**| |||107,704
16,010| |||**123,714**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Mrs S Hannaford Trustee 08 March 2026 4 of 11 Sally's Cat Rescue Notes to the Financial Statements For the year ended 31 December 2025 ## **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). ## **Going concern** The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of these financial statements. In particular, the Trustees have considered the charity's forecasts and projections, taking account of possible changes in performance and income, and believe that the charity has adequate resources to continue in operational existence for the foreseeable future. Therefore, the Trustees continue to adopt the going concern basis of accounting in preparing the annual financial statements. ## **2. Income from donations and legacies** |**Unrestricted funds**
Donations received
Legacies received
Grants received
Subscriptions received
Donated goods and services|**2024**
**2025**
**£**
**£**
39,594
51,360
826
1,120
-
2,000
15,875
18,200
24,805
24,830
**81,100**
**97,510**| |---|---| ## **3. Income earned from other activities** |**Unrestricted funds**
Fund raising events|**2025**
**£**
24,061
**24,061**|**2024**
**£**
22,336| |---|---|---| |||**22,336**| 5 of 11 ## Sally's Cat Rescue Notes to the Financial Statements Continued ## For the year ended 31 December 2025 ## **4. Investment income** |**Restricted funds**
Bank interest receivable|**2025**
**£**
1,480
**1,480**|**2024**
**£**
2,026| |---|---|---| |||**2,026**| ## **5. Expenditure on generating donations and legacies** |**xpenditure on generating donations and legacies**|||| |---|---|---|---| |Support costs|**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
901
61,799
**61,799**
**901**|**2025**
**£**
62,700
**62,700**|**2024**
**£**
107,331| ||||**107,331**| ## **6. Analysis of support costs** |**nalysis of support costs**||| |---|---|---| |**Voluntary Income**
Purchases
Vet fees
Food & litter
Advertising & Postage
Insurance
Bank charges
Companion care
Storage costs|**2025**
**£**
8,601
38,820
182
365
1,291
350
12,190
901
**62,700**|**2024**
**£**
6,279
99,508
502
700
-
342
-
-| |||**107,331**| 6 of 11 ## Sally's Cat Rescue Notes to the Financial Statements Continued For the year ended 31 December 2025 ## **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**
**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**| ## **9. Movement in funds** ## **Unrestricted Funds** |_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/01/2025**
**£**
16,010
**16,010**
**Balance at**
**01/01/2024**
**£**
19,476
**19,476**|**Incoming**
**resources**
**£**
121,571
**121,571**
**Incoming**
**resources**
**£**
103,865
**103,865**|**Outgoing**
**resources**
**£**
(61,799)
**(61,799)**
**Outgoing**
**resources**
**£**
(107,331)
**(107,331)**|**Transfers**
**£**
(20,000)
**(20,000)**
**Transfers**
**£**
-
**-**|**Balance at**
**31/12/2025**
**£**
55,782| |---|---|---|---|---|---| ||||||**55,782**| ||||||**Balance at**
**31/12/2024**
**£**
16,010| ||||||**16,010**| ## **Purpose of unrestricted Funds** General General funding 7 of 11 ## Sally's Cat Rescue Notes to the Financial Statements Continued For the year ended 31 December 2025 ## **Restricted Funds** |Restricted
**Restricted Funds - Previous year**
Restricted|**Balance at**
**01/01/2025**
**£**
107,704
**107,704**
**Balance at**
**01/01/2024**
**£**
106,107
**106,107**|**Incoming**
**resources**
**£**
1,480
**1,480**
**Incoming**
**resources**
**£**
1,597
**1,597**|**Outgoing**
**resources**
**£**
(901)
**(901)**
**Outgoing**
**resources**
**£**
-
**-**|**Transfers**
**£**
20,000
**20,000**
**Transfers**
**£**
-
**-**|**Balance at**
**31/12/2025**
**£**
128,283| |---|---|---|---|---|---| ||||||**128,283**| ||||||**Balance at**
**31/12/2024**
**£**
107,704| ||||||**107,704**| ## **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**
**£**
**£**
**£**
-
55,782
55,782
-
128,283
128,283| |---|---| ||**-**
**184,065**
**184,065**| 8 of 11 ## Sally's Cat Rescue Notes to the Financial Statements Continued For the year ended 31 December 2025 |**Previous year**
**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**| 9 of 11 ## Sally's Cat Rescue Detailed Statement of Financial Activities For the year ended 31 December 2025 |**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
**Insurance**
Insurance
**Bank charges**
Bank charges
**Companion care**
Companion care
**Storage costs**
Storage costs
**Total resources expended**|**£**
**2025**
51,360
1,120
2,000
18,200
24,830
**97,510**
24,061
**24,061**
1,480
**1,480**
**123,051**
(8,601)
**(8,601)**
(38,820)
**(38,820)**
(182)
**(182)**
(365)
**(365)**
(1,291)
**(1,291)**
(350)
**(350)**
(12,190)
**(12,190)**
(901)
**(901)**
**(62,700)**|**£**
**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)**| 10 of 11 This page does not form part of the statutory financial statements Sally's Cat Rescue Detailed Statement of Financial Activities Continued For the year ended 31 December 2025 **60,351 (1,869)** ## **Net Income** 11 of 11 This page does not form part of the statutory financial statements