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2021-03-31-accounts

Charity registration number: 1165486

Kitten Karers

Annual Report and Financial Statements for the Year Ended

31 March 2021

Debbie Redmond 15 Bakers Lane Winsford CW7 2BG

Kitten

Contents

Reference and Administrative 1
Details
Trustees' Report 2
Statement of Trustees' 3
Responsibilities
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7
to 10

Kitten

Reference and Administrative Details

Trustees Jacqueline Day Karen Henshaw (appointed March 2021) Deborah Pye (appointed 30 September 2019) Melanie Clayton (appointed 30 September 2019) Freda Stubbs (appointed March 2021) Maria Miller (appointed 30 September 2019) Principal Office 20 Markfield Crescent St Helens WA11 9LD Charity Registration Number 1165486 Independent Examiner Debbie Redmond

Page

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021.

Objectives and activities

Objects and aims

The objects of the charity are:

To relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals.

To promote humane behavior towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare and the prevention of cruelty and suffering among animals.

Public benefit

The charity provides a rescue service for cats and other animals that have been injured, abandoned or mistreated. It has a secure rescue home where the animals are cared for. Veterinary services are provided by qualified vets when required. Once they have recovered loving homes are located where they can live in safety.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The annual report was approved by the trustees of the charity on and signed on its behalf by:

......................................... Jacqueline Day Trustee

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on. .and signed on its behalf by:

......................................... Jacqueline Day Trustee

Independent Examiner's Report to the trustees of Kitten Karers

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 5 to 10.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Kitten Karers, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Kitten Karers'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 examiner’s statement

I have completed my examination. I confirm that no material 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 Kitten Karers as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

...................................... Debbie Redmond

Date:...5[th] April

2022

Statement of Financial Activities for the Year Ended 31 March 2021

Not
e
Income and Endowments from:
Donations and legacies
Other trading activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
9		 Unrestrict
ed
funds
£
22,809
42,388
65,197
(29,071)
(29,071)
36,126
9,506
45,632		 Total
2021
£
22,809
42,388
65,197
(29,071)
(29,071)
36,126
9,506
45,632

All of the charity's activities derive from continuing operations during the above period.

(Registration number: 1165486) Balance Sheet as at 31 March 2021

(Registration number:
1165486) Balance Sheet
as at 31 March 2021
Not
e
Fixed assets
Tangible assets
7
Current assets
Cash at bank and in hand
Debtors and prepaid expenses
Creditors: Amounts falling due within one year
8
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
9		 2021
£
2,836
42,842
0
(46)
45,632
45,632
45,632
45,632

The financial statements on pages 5 to 10 were approved by the trustees, and authorised for issue on 5[th] April 2022 and signed on their behalf by:

......................................... Jacqueline Day Trustee

Kitten

Notes to the Financial Statements for the Year

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Kitten Karers meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received, and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable, and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges

Page 7

Kitten

Notes to the Financial Statements for the Year

allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Page 8

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortization

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

2 Income from donations and legacies

Donations and
legacies.
Donations from individuals		 Unrestric
tedfunds
General
£
22,809
22,809		 Tot
al
202
1
£
22,809
22,809

3 Income from other trading activities

Unrestrict
ed
funds
Gener
al
£
Trading income;
Shop income from sale of donated goods and services
39,510
Other income from other trading activities
2,878		 Total
2021
£
39,510
2,878

42.388 42.388

4 Analysis of governance and support costs

Governance costs

Allocated support costs Unrestric
tedfunds
General
£
0
0		 Tot
al
202
1
£
0
0

5 Trustees’ remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

6 Taxation

The charity is a registered charity and is therefore exempt from taxation.

7 Tangible fixed assets

Cost
On 1 April 2020
On 31 March 2021
Depreciation
Charge for the year
On 31 March 2021
Net book value
On 31 March 2021
On 31 March 2019
8
Creditors: amounts falling due within one year
Other creditors
Accruals
9
Funds
Balance at 1
Incoming

April 2020
resources
£
£
Unrestricted funds
General
(9,5006)
(65,197)
(45,632)		 Moto
r
vehicl
es
£
7,160		 Total
£
7,160
7,160 7,160
1,432 1,432
4,324 4,324
2,836 2,836
4,268 4.268
Resources
expended
£
29,071		 202
1
£
46
0
46
Balance at
31
March
2020
£

Kitten

Detailed Statement of Financial Activities for the Year

Income and Endowments from:
Donations and legacies (analyzed below)
Other trading activities (analyzed below)
Total income
Expenditure on:
Charitable activities (analyzed below)
Total expenditure
Net Income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
202
1
£
22,809
42,388
65,197
(29,071)
(29,071)
36,126
36,126
9,506
45,632

Page

Tot 202 Donations and legacles

Appeals and donations
Grants
receivable		 12,809
10,000
22,809
42,388
(2,400)
(63)
(102)
(1,752)
(104)
(24)
(2,039)
( 0)
(1,432)
(0)
(29,071)
Other trading activities
Sales of donated goods and re homing fees
37,001
Other income
5,387
Charitable activities
Bank and paypal charges
(166)
Rent and storage costs
Light, heat and power
Insurance and Water Rates
Cat Food and litter
Repairs and Renewals
(1,253)
Veterinary costs
(17,878)
Printing, postage and stationery and computer costs
Sundry expenses
Cleaning
(1,858)
Motor expenses
Advertising
Depreciation of motor vehicles
Professional fees