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2023-05-31-accounts

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Respective responsibilities
of trustees and examiner
Basis of independent
examiner’s statement		 Charity Name
Feline Network		 Charity Name
Feline Network		 Charity Name
Feline Network
31 May 2023 Charity no
(if any)		 1157756
3 to 5
(remember to include the page numbers of additional sheets)
The charity's trustees are responsible for the preparation of the accounts. The
charity’s trustees consider that an audit is not required for this year under section
144 of the Charities Act 2011 (“the Charities Act”) and that an independent
examination is needed.
It is my responsibility to:
•
examine the accounts under section 145 of the Charities Act,
•
to follow the procedures laid down in the general Directions given by the Charity
Commission (under section 145(5)(b) of the Charities Act, and
•
to state whether particular matters have come to my attention.
My examination was carried out in accordance with general Directions given by the
Charity Commission. An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or disclosures in the accounts,
and seeking explanations from the trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an
audit, and consequently no opinion is given as to whether the accounts present a
‘true and fair’ view and the report is limited to those matters set out in the statement
below.
Signed:
Name:
Relevant professional
qualification(s) or body:
Address:		 2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date:
21 August 2023		 2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date:
21 August 2023
21 August 2023
Mr J Twigger ACA
Chartered Accountants - ICAEW
Accounting 4 Everything, 13 Hyde Road
Paignton, Devon, TQ4 5BW

1

IER

Charity number: 1157756

**

FELINE NETWORK CAT RESCUE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

Feline Network Cat Rescue Financial Statements For The Year Ended 31 May 2023

Contents

Contents
Page
Charity Information 1
Trustee's and Chair’s Report 2
Income and Expenditure Account 3
Balance Sheet 4
Notes to the Financial Statements 5

Feline Network Cat Rescue Charity Information For The Year Ended 31 May 2023

Trustees

Mrs Debbie Johnson-Mattock (Chair) Mrs Helen Baker Mrs Maureen Frances Hutchinson BVMS MRCVS BSc Cert CABC Mr Philip Baker Mr Peter Andrew Hope

Charity Number 1157756

Address 11 Torquay Road Paignton Devon TQ3 3DU Accountants Accounting4Everything Chartered Accountants 13 Hyde Road Paignton Devon TQ4 5BW

Page 1

Feline Network Cat Rescue Charity No. 1157756 Trustees' Report For The Year Ended 31 May 2023

The trustees present their report and the financial statements for the year ended 31 May 2023.

Principal Activity

The charity’s principal activity is to aid and rescue cats in need, both locally and across the UK.

Chair’s Report

General Notes

Our outreach team have been extra busy this year, scanning dozens of stray or abandoned cats, paper collaring them, trying to reunite, and if all else fails, trying to find rescue spaces and homes for them. We believe the main reason for this is that during the pandemic, people brought cats, never got them neutered, then got bored, let them go out, escape etc. In total we attended 106 such cases.

Cats rehomed

During this year we have rescued 74 cats and kittens, of which 3 were euthanized, 2 went into permanent foster, one returned to owner and the remaining 68 were rehomed to new homes.

Permanent foster cats

We have more cats in permanent foster than up for rehoming, these are cats who are either too old, ill or injured, and stay permanently with us, which uses a fair amount of our income.

Shop

The shop has been busy, but with not enough volunteers to open fully, this is all having a knock-on effect.

We are also currently looking for a new local patron.

At the end of May 2023, we had; 16 volunteer shop staff, plus 3 ad hoc volunteers 8 fosterers 7 outreach 5 other support.

As well as the charity shop, we ran 3 online auctions, 4 online competitions, GoFundMe and an annual Christmas raffle.

We continue to collect £100 per cat adoption fee, £200 for kittens and £50 for cats over 10.

We charge £15 for microchipping, and anticipate this to rise next year with the onset of compulsory microchipping for cats.

We continue to work within the community, donating cat food to an emergency pet food bank for those struggling, we offset school uniforms to needy clothing organisations, and have helped two local teenagers through their Duke of Edinburgh scheme and one work experience student from south Devon College.

Debbie would also like to thank the trustees for their continued support of the charity.

Trustees

The directors who held office during the year were as follows: Mrs Debbie Johnson-Mattock (Chair) Mrs Helen Baker Mrs Maureen Frances Hutchinson BVMS MRCVS BSc Cert CABC Mr Philip Baker Mr Peter Andrew Hope

On behalf of the board

Mrs Debbie Johnson-Mattock

Page 2

Feline Network Cat Rescue Income and Expenditure Account For The Year Ended 31 May 2023

INCOME
Shop Sales
Gift Aid
Adoption fees
Fundraising & cash collections
Donations
Legacy Donation
Miscellaneous income
COST OF SALES
Specialist Cat Food/ Litter/ Medication
Vets fees
Shop costs
Printing, postage and stationery
Advertising and marketing costs
Accountancy fees
Credit card charges
Sundry expenses
OPERATING SURPLUS / (DEFICIT)
Other adjustments
SURPLUS / (DEFICIT) FOR THE FINANCIAL YEAR		 2023
£
£
27,009
2,208
2,842
3,575
1,750
1,312
4,853
43,549
2,580
17,545
26,939
161
439
280
316
508
(48,768)
(5,219)
-
-
(5,219)		 2023
£
£
27,009
2,208
2,842
3,575
1,750
1,312
4,853
43,549
2,580
17,545
26,939
161
439
280
316
508
(48,768)
(5,219)
-
-
(5,219)		 2022
£
£
14,974

2,030

5,245

1,372
3,724
2,800

4,087
34,232
3,162
19,639
22,441
175
368
300
46
1,978
(48,109)
(13,877)
-
-
(13,877)		 2022
£
£
14,974

2,030

5,245

1,372
3,724
2,800

4,087
34,232
3,162
19,639
22,441
175
368
300
46
1,978
(48,109)
(13,877)
-
-
(13,877)
43,549





(48,768)		 34,232







(48,109)
(5,219)
-		 (13,877)
-
-
(5,219)		 -
(13,877)

Page 3

Feline Network Cat Rescue Balance Sheet As at 31 May 2023

Notes
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One
Year
4
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
Profit and loss account
MEMBERS' FUNDS		 2023
£
£
18,509
18,509
(630)
17,879
17,879
17,879
17,879
17,879		 2023
£
£
18,509
18,509
(630)
17,879
17,879
17,879
17,879
17,879		 2022
£
£
23,448
23,448
(350)

23,098

23,098

23,098
23,098
23,098		 2022
£
£
23,448
23,448
(350)

23,098

23,098

23,098
23,098
23,098
18,509
(630)		 23,448
(350)
17,879 23,098

23,098
17,879
17,879 23,098
17,879 23,098

On behalf of the board

Mrs Debbie Johnson-Mattock

The notes on page 5 form part of these financial statements.

Page 4

Feline Network Cat Rescue Notes to the Unaudited Accounts For The Year Ended 31 May 2023

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the charity, net of Value Added Tax and trade discounts.

2. Creditors: Amounts Falling Due Within One Year

. Creditors: Amounts Falling Due Within One Year
Other creditors
Accruals and deferred income		 2023
£
-
630
630		 2022
£
-
350
350

7. General Information

Feline Network Cat Rescue Registered number 1157756 is a limited by guarantee charity incorporated in England & Wales. The Registered Office is 11 Torquay Road, Paignton, Devon, TQ3 3DU.

Page 5

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Respective responsibilities
of trustees and examiner
Basis of independent
examiner’s statement		 Charity Name
Feline Network		 Charity Name
Feline Network		 Charity Name
Feline Network
31 May 2023 Charity no
(if any)		 1157756
3 to 5
(remember to include the page numbers of additional sheets)
The charity's trustees are responsible for the preparation of the accounts. The
charity’s trustees consider that an audit is not required for this year under section
144 of the Charities Act 2011 (“the Charities Act”) and that an independent
examination is needed.
It is my responsibility to:
•
examine the accounts under section 145 of the Charities Act,
•
to follow the procedures laid down in the general Directions given by the Charity
Commission (under section 145(5)(b) of the Charities Act, and
•
to state whether particular matters have come to my attention.
My examination was carried out in accordance with general Directions given by the
Charity Commission. An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or disclosures in the accounts,
and seeking explanations from the trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an
audit, and consequently no opinion is given as to whether the accounts present a
‘true and fair’ view and the report is limited to those matters set out in the statement
below.
Signed:
Name:
Relevant professional
qualification(s) or body:
Address:		 2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date:
21 August 2023		 2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date:
21 August 2023
21 August 2023
Mr J Twigger ACA
Chartered Accountants - ICAEW
Accounting 4 Everything, 13 Hyde Road
Paignton, Devon, TQ4 5BW

1

IER