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2024-02-01-accounts

VIETNAM CAT WELFARE

ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 1ST FEBRUARY 2024

CHARITY REGISTRATION No. 1165729

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

VIETNAM CAT WELFARE

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CONTENTS
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Page 3 Legal and Administrative Information
Page 4 to 5 Trustees' Report
Pages 6 Independent Examiner's Report on the accounts
Page 7 Statement of Receipts and Payments
Page 8 Statement of Assets and Liabilities
Pages 9 to 10 Notes to the Accounts
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2

VIETNAM CAT WELFARE

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1165729

START OF FINANCIAL YEAR

END OF FINANCIAL YEAR

TRUSTEES SERVING DURING AND AFTER THE YEAR

2 February 2023

1 February 2024

Emma Louise Bolton Deborah Elizabeth Bolton Sarah Amy Elizabeth Byrnes Helen Edith Boutwell

GOVERNING INSTRUMENT

CIO - Foundation- registered on 24 February 2016

OBJECTS

FOR THE BENEFIT OF THE PUBLIC TO RELIEVE THE SUFFERING OF ANIMALS IN VIETNAM 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 BEHAVIOUR TOWARDS CATS AND OTHER ANIMALS IN VIETNAM 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 IN GENERAL AND THE PREVENTION OF CRUELTY AND SUFFERING AMONG ANIMALS, PARTICULARLY CATS.

REGISTERED ADDRESS

18 Hall Estate, Goldhanger, Maldon, Essex CM9 8BB

INDEPENDENT EXAMINER

Zita Derbak Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

3

VIETNAM CAT WELFARE

TRUSTEES REPORT

FOR THE YEAR ENDED 1ST FEBRUARY 2024

OBJECTIVES AND ACTIVITIES

Our main day to day activities included assisting many rescues cases of mainly cats and some dogs from calls from the local community and tourists. This included neglected, abandoned, and sick animals, with many dumped kittens and unwanted litters in the surrounding areas. Where applicable we were able to take on many cases, rehabilitate and then continue to rehome the animals. All those rescue cases that are waiting to be homed, remain in the shelter, and cared for by us. This includes any rehabilitation, food, shelter, and medical care needed. Currently the maximum number of cats at the shelter can be approximately 100 at one time. Foster homes arranged by us have also been built up to take on the constant rescue calls.

. Monthly sterilization of many cats and dogs in the community to relieve the burden of unwanted kittens and overpopulation in the area. We work with a local vet to receive free and reduced cost surgeries alongside other organizations.

. Assisted many about general health and daily care of their pets, giving advice and training. Also educate about vaccinating and sterilizing their pets.

. Built up a volunteer network, locally and globally who have aided the day to day running of the shelter.

. We have an established outreach program visiting homes and families who are in need of aid and continued support regarding their pets and rescue animals. This is to reach a wider network of public and businesses to begin aiding with animals on site.

. Our ‘Cats Matter Too’ Program alongside other organizations working in Central Vietnam to educate and help the cats in the area. Offering free sterilization, rabies and more outreach.

Due to the large number of cats at the shelter and the ever need of help and care for the rescues, throughout the year we had volunteers from all the world join us to help on a day to day basis.

Their contribution included mainly the cleaning, feeding and caring for the rescues at the shelter. Also this involved many foster helpers who temporarily shelter and care for rescue cases until a permanent adoption home is found for many rescues.

Other volunteers not on site aided us by contributing their time to prepare graphic design and web design, social media pages, translation and also on call to assist with rescue calls and emails.

ACHIEVEMENTS AND PERFORMANCE

Rescuing and rehabilitation of over 35 cats during the year which came into the shelter directly. Because of our foster program the majority went into foster placements for care until fully vaccinated. During this time we pushed for many adoption homes. The harder cases stayed for intense isolation care at the shelter until rehabilitated.

Our outreach program continues to grow and we are able to go onsite to many homes and help the community to support and guide not only for their pets but understanding animal welfare and care. We gave help for over 100 cats and dogs in the area in need.

Through the year we sterilized over 120 animals for free to the community around Hoi An. Rabies vaccinated over 200 dogs and cats and feline vaccinated over 150 cats.

Continual training and guiding a volunteer and foster program to assist many to take care of many cases and the constant calls of rescue animals in the area. Many new rescues coming into the shelter have been put into Foster placements to reduce the overpopulation at the shelter and give the rescues a higher survival rate.

Again an important achievement for us was the continuous education, training and raising awareness to many locals in the central Vietnam area by simply interacting with the community, explaining about animal welfare and aiding with simple daily care for their pets. This made a huge impact to many in the community.

Most of this work has been due to our Cats Matter Too Program and the sponsorship through FOUR PAWS International.

This year we also worked harder for our TNR (Trap, Neuter and Release) program. Working alongside the community to help with strays in the vicinity of homes and businesses.

4

VIETNAM CAT WELFARE

TRUSTEES REPORT (continued)

FOR THE YEAR ENDED 1ST FEBRUARY 2024

Achievements

Our objectives this year was to push the Cats Matter Too Program to a wider audience, which we achieved and is growing as the year continues.

As we grow as a charity we are reaching a bigger network to the local community in Hoi An and Quang Nam area.

Working on TNR with locals and businesses. Including a sterilization even trapping cats in a theme park and cultural land.

Performance of fundraising activities

Any specific small projects we fundraised for such as medical treatment, shelter enhancements etc were all successful and in a short time. We are very grateful to many supporters through our move in the shelter location. We also raised enough for vaccinating all the cats for their annual rabies and feline vaccinations.

Financial Review and Reserves Policy

At the end of the financial year we are not in deficit.

All reserves are assessed and VCW policy is to use for emergency situation or any maintenance that may be needed for the shelter or any specific rescue case that needs the funding. The managing trustee continues to be in charge of the final decisions of the reserves and finances involved.

Any funding we need for certain cases or projects we fundraise when needed. We always make sure we have enough to cover the basics of food, care and rent for the animals we rescue.

VCW principal sources of funds are through donations and private fundraising events helps by supporters. This included local businesses and local fundraisers.

VCW also has a partnership with FOUR PAWS International who funded us to pay for free sterilization, outreach and rescue care throughout the year. Also some maintenance work on the shelter. We have a signed contract and agreement with monthly reports to maintain a relationship and declare where the money given goes in regards to restricted funding.

Any large payments such as annual vaccination, maintenance or vet bills were organised, fundraised and handled on site so

no deficit occurred throughout the year. Expenses were carried out in regard to how much funding VCW would receive as to not become in high deficit over any period of time throughout the year.

Risk

The biggest risks as shelter in Hoi An is damage due to weather conditions and typhoon season once a year. The location is rented and have a 5 year contract. So far the shelter has withheld through bad weather with minimal damage and flooding.

Structure, Governance and management

When we work alongside other organizations or groups we always sign contracts and check everything is in order and legitimate for the public interest as well as animal welfare.

The work with FOUR PAWS international include weekly call meetings, monthly reports and a detailed schedule for the year.

We work alongside Paws for Compassion and Four Paws International. We have continued the ‘Cats Matter Too’ Program.

Both are registered and reputable organizations, where together, we are improving the welfare of animals through our project.

TRUSTEES RESPONSIBILITIES

The Charities Act 2011 require the trustees to prepare financial statements for each financial year. In preparing those financial statements the trustees are required to:

● Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the Trustees ....................................................................., Trustee.

5

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

Report to the trustees/members of Vietnam Cat Welfare on the accounts for the year ended 1st February 2024 set out on pages 7 to 10.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity's trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011) and that an independent examination is needed. It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation 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.

INDEPENDENT EXAMINER'S STATEMENT

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:

  2. proper accounting records are kept (in accordance with section 130 of the Act); and

  3. accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Zita Derbak MAAT AATQB Independent Examiners Ltd Unit 2 Sign: The Broadbridge Business Centre Delling Lane Bosham PO18 8NF Date: 02.09.2024

6

VIETNAM CAT WELFARE

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 1ST FEBRUARY 2024

Notes
RECEIPTS :
Voluntary Receipts
2a
TOTAL RECEIPTS
PAYMENTS :
Costs of Charitable Activities
3a
TOTAL PAYMENTS
NET INCOMING/(OUTGOING) RESOURCES
Transfer between funds
Balances Brought Forward
BALANCES CARRIED FORWARD
Unrestricted
Restricted
Total
Total
Funds
Funds
2023/24
2022/23
£
£
£
£
26,017
22,999
49,016
46,815
26,017
22,999
49,016
46,815
26,496
22,892
49,388
56,645
26,496
22,892
49,388
56,645
-479
107
-372
-9,830
-
-
-
-
3,789
-
3,789
13,618
3,310
107
3,417
3,788

The notes on pages 9 to 10 form part of these accounts.

All operations are continuing operations.

7

VIETNAM CAT WELFARE

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 1ST FEBRUARY 2024

Notes
ASSETS
Cash Funds:
General Account
Assets retained for the Charity's own
Equipment
LIABILITIES
Independent Examiners Fee
Unrestricted
Restricted
1-Feb-24
1-Feb-23
Fund
Fund
Total
Total
£
£
£
£
3,310
107
3,417
3,789
3,310
107
3,417
3,789
use:
13,288
-
13,288
9,312
630
-
630
600
630
-
630
600

TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages 7 and 8.

Approved by the Trustees on ....................................................... and Signed on their behalf by ......................................................................., Trustee.

Print name: ...................................................

8

VIETNAM CAT WELFARE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 1ST FEBRUARY 2024

1. BASIS OF ACCOUNTING

The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements.

2. RECEIPTS
a) Voluntary Receipts
Donations Online
Local Donations /Visitors
Fundraisers
Grant-Four Paws
Sales -Merchandise
Sundries
3. PAYMENTS
Notes
a) Costs of Charitable Activities
Rent
Utilities
Cleaning/Maintenance
Medical Pharmacy
Litter/Supplies
Dog/Cat Food
Kittens
Outreach
Shelter & Facilities maintenance
Staff costs/Volunteers
Sterilizations/Vaccines
Merchandise
Vet Costs
Sundries
Professional fees
Bank Charges and exchange rate costs
Unrestricted
Restricted
Total
Total
Funds
Funds
2023/24
2022/23
£
£
£
£
22,784
-
22,784
25,245
407
-
407
347
746
-
746
0
-
22,999
22,999
17,891
1,204
-
1,204
2,511
876
-
876
821
26,017
22,999
49,016
46,815
Unrestricted
Restricted
Total
Total
Funds
Funds
2023/24
2022/23
£
£
£
£
9,033
-
9,033
13,215
576
-
576
498
515
-
515
542
-
144
144
2,320
493
-
493
405
-
8,213
8,213
8,803
39
-
39
2
-
468
468
1,092
1,708
-
1,708
869
-
11,282
11,282
12,503
-
2,785
2,785
8,127
137
-
137
137
3,074
-
3,074
3,828
6,024
-
6,024
1,158
-
-
-
600
4,897
-
4,897
2,545
26,496
22,892
49,388
56,645

9

VIETNAM CAT WELFARE

NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 1ST FEBRUARY 2024

4. RESTRICTED FUNDS
Four Paws
Four Paws
Balance at
Income
Expenses
Transfer
Balance at
2nd Feb 2023
1st Feb 2024
£
£
£
£
£
-
22,999
22,892
-
107
-
22,999
22,892
-
107
Balance at
Income
Expenses
Transfer
Balance at
2nd Feb 2022
1st Feb 2023
£
£
£
£
£
329
17,891
22,008
3,787
-
329
17,891
22,008
3,787
-

5. PAYMENTS TO TRUSTEES

The annual amount of £4,000 was paid for a salary to Emma Bolton for her services to the charity and no other payments were made to trustees or any persons connected with them during this financial period, other than reimbursement for small items paid for on behalf of the Charity. No other material transaction took place between the organisation and a trustee or any person connected with them.

6. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

10