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2023-03-31-accounts
| Reference and Administrative Details |
1 |
| Trustees' Report |
2 to 9 |
| Statement of Trustees' Responsibilities |
10 |
| Independent Examiner's Report |
11 |
| Statement of Financial Activities |
12 |
| Balance Sheet |
13 |
| Notes to the Financial Statements |
14 to 29 |
| Charity Registration Number |
1160138 |
| Trustees |
Lyndon Campbell, Chair |
|
Hannah Bates |
|
Andrew McDougall |
| Bankers |
CAF Bank |
|
25 Kings Hill Avenue |
|
Kings Hill |
|
West Malling |
|
Kent |
|
ME19 4JQ |
|
Virgin Money |
|
No current branch |
| Chief Executive Officer |
Lynn Nicholls |
| Independent Examiner |
Selina J Armitage FCA |
|
Watson Buckle Limited |
|
Bradford |
| Principal Office |
The Farm |
|
Lower Pierce Close |
|
Cross Roads |
|
Keighley |
|
BD22 9AQ |
| Trustees: |
Lyndon Campbell, Chair |
|
Hannah Bates |
|
Andrew McDougall |
|
Tom Piercy (resigned 1 October 2023) |
|
Lyndsey Randall (resigned 31 July 2023) |
|
Anne-Marie Dewhirst (resigned 22 July 2023) |
|
Judith Robertshaw (resigned 22 July 2023) |
| Chief Executive Officer: |
Sara Atkinson (retired2 January 2023) |
|
Lynn Nicholls (appointed 2 January 2023) |
|
|
Unrestricted funds |
Unrestricted funds |
|
|
|
|
|
|
|
Restricted |
Total |
Total |
|
|
Designated |
General |
funds |
2023 |
2022 |
|
Note |
£ |
£ |
£ |
£ |
£ |
| Income and endowments from |
|
|
|
|
|
|
| Donations and legacies |
3 |
- |
407,565 |
24,980 |
432,545 |
422,514 |
| Other trading activities |
4 |
- |
51,296 |
- |
51,296 |
45,908 |
| Investments |
5 |
- |
4,250 |
- |
4,250 |
1,627 |
| Charitable activities |
6 |
- |
32,000 |
- |
32,000 |
34,260 |
| Other income |
7 |
- |
- |
- |
- |
512 |
| Total income and endowments |
|
- |
495,111 |
24,980 |
520,091 |
504,821 |
| Expenditure |
|
|
|
|
|
|
| Raising funds |
8 |
- |
(132,370) |
(125) |
(132,495) |
(101,068) |
| Charitable activities |
9 |
- |
(459,016) |
(4,980) |
(463,996) |
(372,765) |
| Total expenditure |
|
- |
(591,386) |
(5,105) |
(596,491) |
(473,833) |
| Net movement in funds |
|
- |
(96,275) |
19,875 |
(76,400) |
30,988 |
| Reconciliation of funds |
|
|
|
|
|
|
| Total funds brought forward |
|
45,000 |
512,704 |
70,932 |
628,636 |
597,648 |
| Total funds carried forward |
|
45,000 |
416,429 |
90,807 |
552,236 |
628,636 |
|
|
2023 |
|
2022 |
|
Note |
£ |
|
£ |
| Fixed assets |
|
|
|
|
| Tangible assets |
12 |
139,679 |
|
143,487 |
| Investments |
13 |
____ 4_ |
|
4 |
|
|
139,683 |
|
143,491 |
| Current assets |
|
|
|
|
| Stocks |
|
5.031 |
|
7,380 |
| Debtors |
14 |
78,578 |
|
55,832 |
| Cash at bank and in hand |
|
379,824 |
|
467,361 |
|
|
463,433 |
|
530,573 |
| Creditors: Amounts falling due within one year |
15 _ |
(50,880) |
|
(45,428) |
| Net current assets |
|
412,553 |
|
485,145 |
| Net assets |
|
= 552236= |
|
628,636 |
| Funds of the charity: |
|
|
|
|
| Restricted income funds |
|
|
|
|
| Restricted funds |
|
90,807 |
|
70,932 |
| Unrestricted income funds |
|
|
|
|
| Unrestricted funds |
|
461,429 |
|
557,704 |
|
|
|
_ |
|
| Total funds |
18 = =552236= |
|
|
|
|
Unrestricted |
|
|
|
|
funds |
|
|
|
|
|
Restricted |
Total |
Total |
|
General |
funds |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
| Appeals and donations |
208,982 |
500 |
209,482 |
204,524 |
| Legacies |
36,303 |
- |
36,303 |
37,061 |
| Gift Aid from group undertakings |
93 |
- |
93 |
12,576 |
| Gift Aid tax reclaimed |
50,474 |
- |
50,474 |
46,318 |
| Grants |
21,987 |
24,480 |
46,467 |
28,540 |
| Donated good and services |
16,335 |
- |
16,335 |
26,565 |
| Retail Gift Aid Scheme |
73,976 |
- |
73,976 |
68,206 |
| Items donated to other cat rescue organisations |
(585) |
- |
(585) |
(1,276) |
|
407,565 |
24,980 |
432,545 |
422,514 |
|
Unrestricted |
|
|
|
funds |
|
|
|
|
Total |
Total |
|
General |
2023 |
2022 |
|
£ |
£ |
£ |
| Trading income |
|
|
|
| Sale of donated goods |
1,107 |
1,107 |
2,243 |
| Sale of purchased goods |
1,696 |
1,696 |
3,790 |
| Commissions receivable |
19,006 |
19,006 |
17,732 |
| Lottery - Net amount received from lottery operator |
22,302 |
22,302 |
18,486 |
| Fundraising events under the charity's direction |
7,065 |
7,065 |
3,130 |
| Other income from other trading activities |
120 |
120 |
527 |
|
51,296 |
51,296 |
45,908 |
|
Unrestricted |
|
|
|
funds |
Total |
Total |
|
General |
2023 |
2022 |
|
£ |
£ |
£ |
| Interest receivable and similar income |
|
|
|
| Interest receivable on bank deposits |
4,232 |
4,232 |
1,616 |
| Other investment income |
18 |
18 |
11 |
|
4,250 |
4,250 |
1,627 |
| 6 Income from Charitable activities |
|
|
|
|
Unrestricted |
|
|
|
funds |
Total |
Total |
|
General |
2023 |
2022 |
|
£ |
£ |
£ |
| Cat adoption fees |
32,000 |
32,000 |
34,260 |
| Total |
|
Total |
|
| 2023 |
|
2022 |
|
| £ |
|
£ |
|
|
- |
|
512 |
|
|
Unrestricted |
|
|
|
|
|
funds |
Restricted |
Total |
Total |
|
|
General |
funds |
2023 |
2022 |
|
Note |
£ |
£ |
£ |
£ |
| Costs of generating donations and |
|
|
|
|
|
| legacies |
8.1 |
131,670 |
125 |
131,795 |
99,487 |
| Costs of trading activities |
8.2 |
700 |
- |
700 |
1,581 |
|
|
132,370 |
125 |
132,495 |
101,068 |
|
|
Unrestricted |
|
|
|
|
|
funds |
Restricted |
Total |
Total |
|
|
General |
funds |
2023 |
2022 |
|
Note |
£ |
£ |
£ |
£ |
| Fundraising costs |
|
3,022 |
- |
3,022 |
5,730 |
| Staff Costs |
|
72,943 |
- |
72,943 |
57,793 |
| Other costs of generating funds |
|
4,563 |
- |
4,563 |
853 |
| Fundraising services charged from |
|
|
|
|
|
| trading subsidiary |
|
33,000 |
- |
33,000 |
17,500 |
| Website, online platforms and payment |
|
|
|
|
|
| costs |
|
13,797 |
- |
13,797 |
12,609 |
| Platform implementation and |
|
|
|
|
|
| fundraising advice |
|
1,593 |
- |
1,593 |
1,098 |
| Advertising and mailings |
|
1,080 |
- |
1,080 |
2,862 |
| Telecoms, office supplies, postage etc |
|
1,672 |
- |
1,672 |
563 |
| Depreciation of tangible fixed assets |
|
- |
125 |
125 |
479 |
|
|
131,670 |
125 |
131,795 |
99,487 |
|
|
Unrestricted |
|
|
|
|
|
funds |
Total |
|
Total |
|
|
General |
2023 |
|
2022 |
|
Note |
£ |
£ |
|
£ |
| Costs of goods sold |
|
700 |
|
700 |
1,581 |
|
|
700 |
|
700 |
1,581 |
|
Unrestricted |
|
|
|
|
funds |
|
|
|
|
|
Restricted |
Total |
Total |
|
General |
funds |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
| Staff costs |
261,630 |
- |
261,630 |
219,698 |
| Premises costs |
36,985 |
- |
36,985 |
25,622 |
| Contractors |
20,790 |
- |
20,790 |
4,771 |
| Travelling expenses and other volunteer costs |
3,074 |
- |
3,074 |
2,607 |
| Motor expenses |
2,742 |
- |
2,742 |
5,574 |
| Training, protective clothing and other staff |
|
|
|
|
| costs |
8,005 |
- |
8,005 |
1,183 |
| Depreciation of tangible fixed assets |
7,948 |
4,968 |
12,916 |
11,958 |
| Accountancy fees |
1,500 |
- |
1,500 |
- |
| Independent examiner's fee |
1,900 |
- |
1,900 |
1,863 |
| Veterinary fees |
80,519 |
12 |
80,531 |
65,947 |
| Food, litter, medicines and other cat care |
|
|
|
|
| supplies |
28,726 |
- |
28,726 |
30,338 |
| Waste disposal and sanitation |
5,197 |
- |
5,197 |
3,204 |
|
459,016 |
4,980 |
463,996 |
372,765 |
| The aggregate payroll costs were as follows: |
|
|
|
2023 |
2022 |
|
££ |
|
| Staff costs during the year were: |
|
|
| Wages and salaries |
300,543 |
255,694 |
| Social security costs |
19,966 |
16,486 |
| Pension costs |
5,718 |
5,311 |
| Redundancy costs |
8,346 |
- |
|
334,573 |
277,491 |
| during the year expressed as full time equivalents was as foll |
ows: |
|
|
2023 |
2022 |
|
No |
No |
| Charitable activities |
|
77 |
| Fundraising |
|
22 |
| Management & administration |
|
22 |
|
|
11
11 |
| 12 Tangible fixed assets |
|
|
|
|
|
Land and |
Furniture and |
|
|
|
buildings |
equipment |
Motor vehicles |
Total |
|
£ |
£ |
£ |
£ |
| Cost |
|
|
|
|
| At 1 April 2022 |
201,000 |
10,507 |
9,296 |
220,803 |
| Additions |
7,500 |
1,732 |
- |
9,232 |
| At 31 March 2023 |
208,500 |
12,239 |
9,296 |
230,035 |
| Depreciation |
|
|
|
|
| At 1 April 2022 |
65,935 |
3,949 |
7,432 |
77,316 |
| Charge for the year |
10,105 |
2,530 |
405 |
13,040 |
| At 31 March 2023 |
76,040 |
6,479 |
7,837 |
90,356 |
| Net book value |
|
|
|
|
| At 31 March 2023 |
132,460 |
5,760 |
1,459 |
139,679 |
| At 31 March 2022 |
135,065 |
6,558 |
1,864 |
143,487 |
| 14 Debtors |
|
|
|
2023 |
2022 |
|
£ |
£ |
| Trade debtors |
8,200 |
4,458 |
| Due from group undertakings |
34,423 |
20,951 |
| Prepayments and accrued income |
5,327 |
15,724 |
| VAT recoverable |
18,186 |
10,876 |
| Other debtors |
12,442 |
3,823 |
|
78,578 |
55,832 |
| 15 Creditors: amounts falling due within one year |
|
|
|
2023 |
2022 |
|
£ |
£ |
| Trade creditors |
16,957 |
2,686 |
| Other taxation and social security |
7,768 |
8,782 |
| Accruals |
26,155 |
33,960 |
|
50,880 |
45,428 |
| 18 Funds |
|
|
|
|
|
|
Balance at 1 |
|
Incoming |
Resources |
Balance at 31 |
|
April |
2022 |
resources |
expended |
March 2023 |
|
£ |
|
£ |
£ |
£ |
| Unrestricted funds |
|
|
|
|
|
| General |
512,704 |
|
495,111 |
(591,386) |
416,429 |
| Designated funds |
|
|
|
|
|
| Veterinary costs fund |
45,000 |
|
- |
- |
45,000 |
| Total designated funds |
45,000 |
|
- |
- |
45,000 |
| Total unrestricted funds |
557,704 |
|
495,111 |
(591,386) |
461,429 |
| Restricted funds |
|
|
|
|
|
| 1000 Champions |
|
30,144 |
- |
- |
30,144 |
| Jean Salisbury Animal Welfare Trust |
|
7,410 |
- |
(570) |
6,840 |
| Support Adoption for Pets |
|
10,056 |
- |
(774) |
9,282 |
| The Machig Animal Welfare Trust |
|
1,235 |
- |
(95) |
1,140 |
| The Emerald Foundation |
|
10,500 |
- |
(750) |
9,750 |
| Cat Ambulance |
|
1,864 |
- |
(405) |
1,459 |
| Freuds |
|
3,500 |
- |
(250) |
3,250 |
| Vet Bills Aggregate |
|
- |
16,480 |
(12) |
16,468 |
| Mars Petcare Ltd |
|
1,190 |
- |
(738) |
452 |
| Bradford Council |
|
231 |
- |
(126) |
105 |
| Battersea DCH/Assoc Dogs & Cats Homes |
|
1,302 |
- |
(385) |
917 |
| Sanitising Light System |
|
3,500 |
- |
(1,000) |
2,500 |
| Graphene Heating |
|
- |
500 |
- |
500 |
| Mars Cat Food |
|
- |
3,000 |
- |
3,000 |
| Cost of Living Crisis |
|
- |
5,000 |
- |
5,000 |
| Total restricted funds |
|
70,932 |
24,980 |
(5,105) |
90,807 |
| Total funds |
628,636 |
|
520,091 |
(596,491) |
552,236 |
|
Balance at 1 |
Balance at 1 |
Incoming |
Resources |
Balance at 31 |
|
April |
2021 |
resources |
expended |
March 2022 |
|
£ |
|
£ |
£ |
£ |
| Unrestricted funds |
|
|
|
|
|
| General |
481,923 |
|
493,821 |
(463,040) |
512,704 |
| Designated funds |
|
|
|
|
|
| Veterinary costs fund |
45,000 |
|
- |
- |
45,000 |
| Total designated funds |
45,000 |
|
- |
- |
45,000 |
| Total unrestricted funds |
526,923 |
|
493,821 |
(463,040) |
557,704 |
| Restricted funds |
|
|
|
|
|
| 1000 Champions |
29,144 |
|
1,000 |
- |
30,144 |
| Jean Salisbury Animal Welfare Trust |
|
7,980 |
- |
(570) |
7,410 |
| Support Adoption for Pets |
|
10,830 |
- |
(774) |
10,056 |
| The Machig Animal Welfare Trust |
|
1,330 |
- |
(95) |
1,235 |
| The Emerald Foundation |
|
11,250 |
- |
(750) |
10,500 |
| Cat Ambulance |
|
2,411 |
- |
(547) |
1,864 |
| Freuds |
|
3,750 |
- |
(250) |
3,500 |
| Vet Bills Aggregate |
|
- |
6,000 |
(6,000) |
- |
| Mars Petcare Ltd |
|
2,018 |
- |
(828) |
1,190 |
| Bradford Council |
|
357 |
- |
(126) |
231 |
| Battersea DCH/Assoc Dogs & Cats Homes |
|
1,655 |
- |
(353) |
1,302 |
| Sanitising Light System |
|
- |
4,000 |
(500) |
3,500 |
| Total restricted funds |
|
70,725 |
11,000 |
(10,793) |
70,932 |
| Total funds |
597,648 |
|
504,821 |
(473,833) |
628,636 |
| 19 Analysis of net assets between funds |
|
|
|
|
|
Unrestricted funds |
|
|
|
|
General |
Designated |
Restricted |
|
|
funds |
funds |
funds |
Total funds |
|
££££ |
|
|
|
| Tangible fixed assets |
104,097 |
- |
35,582 |
139,679 |
| Fixed asset investments |
4--4 |
|
|
|
| Current assets |
363,208 |
45,000 |
55,225 |
463,433 |
| Current liabilities |
(50,880) |
- |
- |
(50,880) |
| Total net assets |
416,429 |
45,000 |
90,807 |
552,236 |