Docusign Envelope ID.. F9F634FD-32C945DC-849C-EFB8192D0309 Company. registration number 10380357 (England and Wales) Charity regislrotion number 1172162 {England and Wales) THE SHEFFIELD CATS SHELTER ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 AEYQ5GUY 2710312026 COMPANIES HOUSE A03
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Docusign Envelope ID.. F9F634FD-32C945DC-B4'9C-EFBB192D0309. THE SHEFFIELD CATS SHELTER LEGAL AND ADMINISTRATIVE INFORMATION Trustees J Gurr J Blair-clarke C Mcmanus ' C M Hurst r P Bottomley Mr D Grimshaw {Appolnted 26 April 20251 (Appointed 1 December 2025) Country of Incorporation United Kingdom (England and Wales) 10380357 Charlty reglstratlon England and Wales 1172162 R•glstarèd offlce 1 Travls Place Sheffield S10 2DB Indepondent gxamlnor Knowles Warwick Audit Services Limiled Charlotte House 500 Chadotle Road Sheffield S2 4ER Bankorn Virgin Money 66 Fargate Sheffield S12HE ' CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ
Docusign Envelope10.. F9F634FD-32C945DC-B49C-EFB8192D0309 THE SHEFFIELD CATS SHELTER CONTENTS Page Trustees. report Statement of trustèés, responsibilities Independent examiner's report Statement of financial aclivlties 8alance sheet Notes lo the financial statements 10-21
Docusign Envelope ID.. F9F634FD-32C945DC.B49C-EFB8192D03D9 THE SHEFFIELD CATS SHELTER TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 The Trustees present their annual report and financial statements for the year ended 30 June 2025. The financial slatements have been prepared in accordance with the accounting policies set out in note 1 to the financial slatements and comply with the charity's governing documenl, Ihe Companies A¢t 2006, FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland and the Charities SORP 'Accounting and Reporting by Charities: Stalement 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)" ObJoctlvo$ and a¢llvlllgs The charity's objects are to relieve and prevent suffering and distress among cats In need of care and, attention and to promote the welfare of cats. Our vislon of how the world would be If we were no longer needed: 'A world where all cats are happy, healthy and homed.. Our mlsslon Is defined simply as.. 'We alm to relieve and prevent suffering amongst cals., In collaboration with slaff and volunteers across the charity, we define our values.. Through enthusiasm and collaboration, we demonstrate.. Compassion.. We offer kindness and empathy to all cats and humans. Inlegrlty.. We are trustworthy and honest. Commitment.. We are attentive and airn for excellence. Publlc beneflt The trustees have paid due regard to guidance issued by the Chariiy Commission in deciding what activities the charity should undertake. Actlvltles This has been another challenging year helping cats and continuing to pursue our strategle$ to r8ach flnancial sustainability and find suitable premlses. Cats A lotal of 257 cats came into care durlng the year; 75 were strays and the majority were kittens. This year was dominated by kittensl A staggering 4 kitten broods needed hand-rearing in the first quarter alone, and tiny Tim who came into the Shelter on his own. having been abandoned and handed into a vets. At one point, we had 40 cats and kittens in re5¢ue. but none were adoptable due lo agelillness. which was challenging for the team to manage. At the end of October, we still had 5 litters (4 with mumsl in the Shelter and of the 7 on Foster, 5 of which were kittens. Unfortunately, 2 litters suffered serious infection, resulting in the middle floor of the shelter being isolated as a precaution. There Is usually a kitten break over the winter period. but this year lasted lust 2 houts. On a Gold winterfs day in February, we adopted our last kitten from 2024 at 11am and at 1pm, a mum and kittens were brought to the door. During the year. 259 cats were adopted to homes, 8 were reunited with their owners, 17 were inbetweeners transferred to a farmlcommunity setting where they were ared for but not as pets. Just 2 died and 3 were euthanised. The huge number of kittens and the extraordinary number of cats suffering from chronic.illness impacted our overall figures this year. We believe that our poli¢y ol not putting cals to sleep who. with medical intervention, have a chance of a good quality of life is valid and necessary. We had 2 longstay cats this year- Padron (pictured) arrived wth a broken jaw and tail who went home in July 2025, having spent 100 days in the shelter. Celeste's knee operations and recovery were slow (9 months), but she completely recovered, was adopted and now has the opportunity to live a long and happy life.
Docusign Enveknpe ID.. F9F634FD-32C945DC-849C-EFBB192D03D9 THE SHEFFIELD CATS SHELTER TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Marmalade and her 2 many toed kittens were handed in at the shop during our September birthday party - the first time this has happened - the cat team rushed a carrier down to rescue her. With a huge number of cats on the waiting list, we decided lo look more closely at the reasons for relinquishment. Unplanned litters, the owner dying or becoming unwell, allergies and unsuitable accommodation. inability to afford and the owner not inlending to get a Cat all figured highly as reasons. Microchipping events continued to be successful wlth many cals then neutered a5 a result of the vet vislt, and most owners donated too. Brought to the Door numbers were $lill significanl and caused issues with infection control, shelter and wailing list management. A large number130 cases) were recorded in Q4 alone, close to half of the total admissions. Staff and volunteers Our people are the beating heart of everylhing we do. A phanomenal small staff team of caring people, many of whom work part-time, continues to be supported by an amazing army of over 100 volunteers across land befv4een . thank you also lo our volunteer drivers) our Shelter and 3 shops. We value each and every person and updatedl improved our HR policies to reflecl this in the year. Fundralslng The Charity is indebted to the Legacies thal are gifted from Supportive and generous Individuals and their families, who rémember us in Iheir Wills. They allow the charity greater reach into the community with support of cats even before they reach the Shelter. We intend to work morè clos8ly wllh our supporters to hopefully increase Legacies donations and wish to thank anyone who's helped the Charity in this way. The first Birthday party of the year in Sept 2024 was wel and miserable; the weather forecast was horribly inaccurate. otherwise we would probably have cancelled. Our fabulous supporters tumed out in greal numbers. bul not for longl They visited our bedraggled stalls and spent so much money, a washout turned into a celebration when we realised we had raised over £1000 in just a few soggy hoursl We decided lo move our annual celebration to May in a bid to attra¢l better weather and run the event when University students were still in residence. Supporters again were awesome. Celebrating with us in the sun wilh a super Raffle, which on its own raised over £1.000. A superb impromptu auction featuring a beautrfully made donaled cal cake, raised funds and giggles. The event featured The Sheffiel¢ Rock Choir and an assortment of stalls, which altogether raised £2.198. In a bid to improve our Fundraising income, in the summer of 2024 we sel out to recruit a part lime Fundraising Manager. We were unsuccessful at that time, but lust 4 months later, a team of experience, skill, energy, motivation and creativity came together in the form of a new Fundraising Team working part-time. The team quickly got to grips with our outdated donation portal and the promolion of Glftaid. We also Vrked with corporate sponsor5 at a bowling event at Tenpin where our Shelter and Shops Teams competed with local business teams, raising nearly £500. We're thankful to Knowles Waick, Accountants, Highfield Vets and Altitude PR agency for their support. 11 was a super busy Christmas fealuring a Cathedral Tree beautifully de¢orated by a wonderful volunteer. The Christmas Campaign raised just over £9.000, aided by Cal Video Fest coming from the US to Sheffield and selecling us as their partner Charity. This year's campaign focused on 12 of the cals we helped in the year who'd suffered from severe medical challenges. A new CAZ-compliant van was purchased in April with funding support from sheffield.city Coun¢il and a super discount from Vertu Nissan Sheffield.
D¢xu$ign Envelope ID.. F9F634FD.32C9450C.849C.EFB8192D03Dg THE SHEFFIELD CATS SHELTER TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Shops Ecclesall Road is the flagship slore, contributing the majority of the charity's income {outside of Legacy donations>. 'Bools', the stray cat, is now fully at home in the shop. greeting customers and ensuring visiting dogs mind their manners. The recently opened Broomhill shop is building custom, and in August 2024 our Hillsborough store moved location. A 4th shop at Chapellown is still being considered. Our Hillsborou9h Shop move was not as straighrforward as we'd first hoped. The shop was closed for 5 weeks and suffered many unforeseen challenges. The staff and volunteer learn worked tirelessly to prepare the old shop for handback and the new shop for opening. Our Broomhill Shop had a promising start, with some volunteers staying on from Ihe previous Charity occupant and a new group of volunteers coming on board to join them. All 3 shops are supported by a super new Collaboration with Big Yellow Slorage, provlding invaluable additional storage at the Penistone Road branch. Rag companies continue to be a challenge with irregular ollections and low prices paid for unsaleable donations. New Sholler We continue to aeareh for approprial8 new premises. Other News The 2025 ADCH Conference was inspiralional. Cat Shelter Staff met staff and volunleers Irom rescues around the United Kingdom and further afield. The event was a huge success. as the Charity developed new partnerships, gained new learnings and also made a gieat contribution to the cat sessions. We experienced a failed bid lo Pets al Home to secure funding for a project lo prevent cat relinquishment across Sheffield. We did, however, recelve valuable feedback, and the 43 families helped with neutering on the pilot project are a testament to the need foi barriers to neutering to be supportedlbroken down. A £5,120 grant was made by UKSPF Low Carbon vla Sheffield City Council to Improve our energy efficiency. Paul Bottomley Joined Ihe Trustee team this year. focusing on Legacy and new shelter opportunities. The work of The Sheffl•ld Cats Shelter Is transformatlvo Gorgeous Lottie came from a Council pound in a sad state. She was rushed in, terrrfied and suffering from chronic anxieiy due lo the barking dogs. Not only ha$ she been adopted. but she Is now living her very best and happy life!
Docusi9n Envelope ID: F9F634FD-32C945DC.849C-EF8B192D03D9 THE SHEFFIELD CATS SHELTER TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Financial revlew The Income for the year lo 30 June 2025 was £959,234 (compared to £514,658 lor the year to 30 June 2024). This figure includes legacies of £461.419 (2024.. £85.637). Shop sales increased significanlly again this year 10 £307,418 (2024: £273,629). thanks to the new Broomhill Shop and the support of our loyal customers. Expendilure continued to increase throughout this period. due to a combination of inflation and the Charity. addressing the cost of living crisis for ils staff. Costs have increased across all areas of the charity. necessitating extra funding. Our commitment to move our Sheller to more suitable. premises is made achievable thanks to the large legacies received in the year. It is the policy of the charity that Unrestricted funds, which have not been designated for a specific use. should be maintained at a level.equivalenl to between three and six months, expenditure. The Trustees consider that reserves at this level will ensure that. in Ihe evenl of a significant drop in funding, they will be able lo conlinue the charity's current activities while consideration is given to ways in which additional funds may be raised. The level of reserves has increased throughout the year and the Trustees have agreed lo designate a proportion of Unrestricted funds, amounting to £650,000, for the purchase of new Shelter premises. The Charity would need to attract further grant funding io fit out the new premises. Going concern The Trustees have assessed the major rlsks to which the charity is exposed and are satisfied that Syslems are In place lo mitigate exposure to those rlsks. Structure, govérnance and management The ¢harily Is a company.limiled by guarantee and Is governed by ils constllulion. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the dale of signature of the financial slalements were.. J Gurr J Blair-clarke C Mcmanus C Rushen C M Hurst Mr P Bollomley Mr D Grimshaw (Resigned 16 April 2025) (Appointed 26 April 2025} (Appointed 1 December 2025> Recruitment and appointment of Irustees Members of the charity appoint a committee of between three and twelve committee members who control the day lo day activities of the charity. When considering co-opted Trustees, the committee has regard to the requirement 'for any specialist skills needed and wider e¥perience of the charity sector. None ol the trustees has any beneflcial interest in the company. All of the trustees are members of the company and guarantee lo Contribute £1 in the event of a winding up. Organisation81 structure The chaTity is governed by.a committee of truslees appointed by members at the Annual Trustees. Meeting. The trustees have paid due regard to guidance issued by the Chariiy Commission in deciding what activities the charity should undertake.
Docusign Envelope ID.. F9F634FD-32C945DC-B49C.EF88192D03D9 THE SHEFFIELD CATS SHELTER TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Supplier payment pollcy The company's current policy conceming the payment of trade creditors is lo follow the C81's Prompt Payers Code {copies are availablo from the C81, Centre Point, 103 New Oxlord Street, London WC1A 1DU). The company's current policy conceming the payment of trade creditors is to- settle the terms of payment with suppliers when agreeing the terms of each transaction,. ensure that suppliers are made aware of the lerms of payment by inclusion of the r.8levant terms in contracts.. and pay in accordance with the company's contractual and other legal obligations. Trade creditors of the company at the year end were equivalent to 32 day's purchases, based on thé average daily amount invoiced by suppliers during the year. The trustee& report was approved by the Board of Trustees. IL tAJV.IJ J Blair-clarke ' Chalr 23/3/2026 Dqte: ..
D¢xusi9n Envelope10.. F9F634FD42C945DC.B49C-EFB8192D03D9 THE SHEFFIELD CATS SHELTER STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2025 The trustees. who are also the directors of The Sheffield Cats Sheller for the purpose of company law, are sponsible for preparing the Trustees, Report and the financial stalements in accordance with applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees lo prepare financial slalements 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, induding the income and expendilure,.of the charitable company for that year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them ¢onsistenlly- obserye the methods and principles in the Charilies SORP. make judgements and eslimales that are reasonable and prudent., state whether applicable UK 'Accounling Standards have been followed, sublecl lo any material departures disclosed ar)d explained in Ihe financial statements; and prepare the financial stalernent5 on the going concern basls unless it is inappropriate lo presume that the charity will connUe In operatlon. The Irusleés are rèsponslble for keeping adequate accounllng records that dlsclose wilh reasonable accuracy at any lime the financial position of the charity and enable Ihem lo ensure that the financlal slalements comply wlh the Companies Act 2006. They are also responsible lor safeguarding the assets of the charity and hence for taking reasonable steps for Ihe prevention and detection of fraud and other irregularities.
Docusign Envelop? ID.. F9F634FD.32C945DC.B49C.EFBB192D03D9 THE SHEFFIELD CATS SHELTER INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SHEFFIELD CATS SHELTER I report to the trustees on my examination of the financial ststements of The Sheffield Cats Shelter {the charity) for the year ended 30 June 2025. Responsibilities and basis of report As the Iruslees of the charity land also ils directors for the purposes of company lawl, you ar8 responsible for the preparation ol the financial statements in accordance with the requirements of the Companies Act 2006. Havlng satlsfied mysell that the flnanclal statements of the charlly are not requlred to be audited under Part 16 of Ihe Companies Act 2006 and are eligible for independent examination. I report in respect of my examination of the charity's financial slalements carried oul under section 145 of the Charities Act 2011. In carrying oul my examination I have followed the Directions given by the Charily Commission under section 145(5)(b) of the Charities Act2011. Independent examlnor's statement Since the charity's gross income exceeded £250,000, the Independent éxaminer musl be a member of a body listed in section 145 of Ihe Charities Act 2011, 1 confirm that l am.qualified lo undertake the examination because l am member of ICAEW, which is one of the listed bodies. I have completed my examination. I confim that no matters have come to my attention in connection wilh the examination giving me Cause to believe that'in any material respect.. accounting records were not kept In respect of the charity as requlred by secllon 386 of the Companles Act 2006. the financial stalem8nls do nol accord with those records; or the financial statements do not cornply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial slalements give a true and fair view, which is not a matter considered as part of an Independent examinallon., or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Pra¢ti¢e for accounting and reporting by charities applicable to charities prepaTlng their financiBI slal?menls in accoTdance with the Financlal Reporting Standard 8pplScable in the UK and Republic of Ireland {FRS 102). I have no concems and have come across no other matters in connectson with the examination to which attention ¥liould be drawri iii Ili1¥ Igyvi l in order lo eii<ibl¥ 8 yiup¥i uiid¥r¥luiidii)g ol th¥ fiiiaiiLial slalemenls tL) be reuclie¢J. 47728A2BE6DA4É5... Knowles Warwl¢k Audlt S•rvl¢•8 Llmited Charlotte House 500 Charlotte Road Sheffield S2 4ER23/3/2026 Date..
D¢)cusign Envelope ID: F9F634FO-32CsDC.B49C-EFB8192oo3D9 THE SHEFFIELD CATS SHELTER STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025 Unrostrietod Ro$tri¢ted funds funds 2025 2025 Total Unrestrlcted R•$tri¢ted funds funds 2024 2024 Total 2025 2024 Nolo$ Income and ondowmonts from: Donations and legacies Charitable activities Other trading activities Investments Other incomé 629,302 12,530 307.966 9,227 2,000 629,302 12,530 307,966 9.227 2.000 222,301 12.886 273,629 5.842 222,301 12.886 273,629 5,842 Totsl In¢ome 961,025 961.025 514.658 514,658 Expendlture on: Raising funds Charllable actlvities 53,719 638,081 53.719 638,341 16',521 547,722 16,521 547,722 260 Tolal expondlturo 691,800 260 692,060 564,243 564,243 Nat incomol(•xpendlturo) 269.225 (260) 268.965 149,585) (49.5851 Other recognlsed galns and losses: Revaluation of langible fixed assets 817 817 817 817 Not movoment In funds 10 270,042 (260) 269,782 148,768) {48,768) Reconclllatlon of funds: Fund balances al 1 July 2024 776,092 260 776,352 824,860 260 825,120 Fund balances al 30 June 2025 1,046,134 1,046.134 776.092 260 776,352 The statement of financial aclSvities Includes all galns and losses recognlsed in the year. All income and expendlture derive from continuing activities.
Docus¢gn Envelope ID.. F9F634FD-32cSDc-B49C-EFB8l92Do3D9 THE SHEFFIELD CATS SHELTER BALANCE SHEET AS AT 30 JUNE 2025 2025 2024 Notès Fixed assets Tangible assets 14 , 395,556 379,765 Current assels Sl¢xks Debtors Cash at bank and in hand 15 16 2,437 65,965 630,664 1,356 77,888 369,223 699,066 448,467 Cr•dltors: amounts f8lllng duè wlthln one year 17 {48,488) {51,880) Not curr•nt assot• 650,578 398,587 Total assets less current Ilabllltl•8 1,046,134 776,352 Th• funds of Ihe charlty Restricted income funds Unrestricted funds 20 21 260 776.092 1.046,134 1.046.134 776.352 The company is entitled to the exemption Irom the audit requirement contained in sectTron 477 of the Companies Acl 2006, for the year ended 30 June 2025. The directors acknowledge their responsibilities for complying with the requirements of the Comp'anies Act 2006 with respeGt lo accounting records and the preparation of financial stalemer)Is. The members have nol required the company to obtain an audit of its financial statements for the year in question in accordance wllh sectlon 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small Companles regim8. 23/3/2026 The financial statements were approved by the trustees on $1on*d by. J Blair-clarke Chair
Do¢usign Envelope ID: F9Fs34FD-32CsDc-B49¢-EFB8l92DO3D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 Accountlng pollcl•s Charity Information The Sheffield Cats Shelter is a'privale company limited by guaiantee incorporaled in England and Wales. The registered office is 1 Travis Place, Sheffield, S10 2DB. 1.1 BasS8 ol preparatlon The financial slalements have been prepared in accordance with the charlty'5 mernorandum and articles of association, thè Companiés Act 2006 and "Accounting and Reporting by Charilies: Statement of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021" (as amended foi accounting peiiods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions In the SORP for charities applying FRS 102 Update Bullelin 1. not lo prepare a Slatement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of Ihe charity. Monetsry amounts in these financial statement5 are rounded to the nearest £. The financial stalemenls.have been prepared under the historical cost convention. The principal accounting poli8 adopted are set out below. 1.2 Golng ¢oncern Al the lime of approving the financial slatemenls. the trustees havè a rèasonable expeclatlon.thal the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees continue to adopt the going concem.basis of accounts'ng in preparing the financial statements. 1.3 Charltable funds Unrestricted funds are available for usè at tha discretion of Ihe Iruslees in furtherance of their charitable objecllves. Restricted lunds ale subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted lunds are sel oul In the notes lo the financial Slatemenls. Endowment funds are subject lo speclfic conditions by donors that the ¢apilal musl be maintained by the charity. 1.4 Incomo Income is recognised when Ihe charlly is legally entiued to it.aftei any p.erfomiance conditions have been met. the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipl. Other donations are re¢ognised once the charity has been notified. of the donabon. unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of Covenant is recognised al the time of the donation. Legacies are recognised on receipt or othèrwise if'the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as a contingent asset. 10
Dowsign Erwelope ID.. F9F634FO-32C9450C.B49C-EFBB192D03D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 A¢countlng pollcles 1.5 Expendlture Expendilure is recognised once there is a legal or ¢onslruclive obligation lo transfer economic benefit lo a third party. il is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure Is classified by actlvity. The costs ol each activity are made up of the total of dlrecl costs and shared costs, including support costs involved in undertaking each activity. Direct costs attnbulable lo a single activity are allocaled direcuy to Ihat activity. Shared costs which contribute lo more than one activity and support costs which are not attributable lo a single aclivity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciatlon charges are allocaled on the portlon of the asset's use. Resources expended are recognised In the Statement of Financial Activities on an accruals basis. Expenditure which is directly attributable to Gharilable activities has been included in this cost category. Govemance costs are those Incurrèd In the manag9ment and operation of the charity, both as a charity and a Ilmited company, such as regulatory compliance Costs. 1.6 Tanglble flx•d as$•ts Tangible fixed assets are initially measured at cost and. subsequently measured at oosl or valuation. net of .depreciation and any Impaimenl losses. Depreciation is recognised so as to write off the cost or valuation of asse15 less their residual values over their useful lives on the following bases.. Freehold land and buildings Leasehold improvements. Plant and equipmenl Fixtures and fittings Computers Motor vehicles 5% slraighl line 33•10 slraighl line 250h reducing balance 25OA reducing balance 250kn straight line 250A straight line The gain or loss arising on the disposal ol an a5sel is determined as the difference belween the sale proceeds and the carrying value of the assel. and is recognised in the statement of financial activities. 1.7 Impalrment of flxed assets Al each reportin9 end date. the charity reviews the carrying amounts of its tangible assets to determine whether there is any indicalj'on that Ihose assets have suffered an impairment loss. If any such indlcalion exists, the recoverable amount of the asset is estimated in order lo delemine the extent of the impairment loss (if any). 1.8 Stocks Stocks are slated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and.condition. Ilems held for distribution al no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated Gosts of completion and costs to be Incurred in marketing, selling and dislribulion.
. Docusign Envelopo ID.. F9F634FD.32C9450C-B49C-EFBB192003D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Accounting policies 1.9 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid investments with original maturilies of three months or les5, and bank overdrafts. Bank overdrafts are shown within borrowing5 in current liabilities. 1.10 Flnanclal Instruments The charity has elected. lo apply the provlsions of Section 11 '8a$ic Financial Instruments. and Section 12 'Other Financial Instnjmenls Issues. of FRS 102 to all of ils financial instruments. Financial.Instruments are recognised in the charity's balance sheet when the charity becomes paty to the contractual provisions of the instrument. Financial assèts and liabilities are offset, wilh the nel amounts presenled'in the financial slatements. when there is a legally enforGeable right to sel off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the liability simultaneously. Basic financial asset5 Basi¢ financial assets. which include debtors and cash and bank balance5. arè initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured al the present value of the future receipts discounted al a market rale of interest. Financial assets classified as receivable within one year are not amortisèd. Basic financial Ilabllltles Basic financial liabilities, including creditors and bank loans are inltially recognised al transaction price unless the arrangement conslilutes a financing transaction, where the debt instrument is measured al the present value of the future payments discounled at a markel rate of interest. Flnancial1Sabllilies cla-ssified as payable wilhin one year are not amortised. Debt inslrurnents are subsequenlly carrled at amortised cost. uslng the affecllve Interest rale method. Trade creditors are obligalions to pay for goods or services that have been acquiTed in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within on8 year or less. 11 not, they are presented as non4urrent liabilities. T.rade creditors are recognised initially at Iransactson price and subsequently measured al amortised cost using the effective interest method. Derecognition of Ilnanc'lal liabilities Financial liabilities are der8cognised when Ihe charity's contractual obligations expire or are discharged or cancelled. 1.11 Employoo benoflts The cost of any unused holiday enlillement is recognised in the period In which the employee's services are received. Termination benefits are recognised immedialely a$ an expense when the charity is demonstrably cornmitted to terminate Ihe employment of an employee or to provide termination benefits. 1.12 Rotlrement boneflts Paymenls to defined contribution retirement benefit schemes are charged as an expense as they fall due. 12
Docusign Envelope ID.. F9F634FD-32C945DC-B49C-EFBB192003D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONT.INUED) FOR THE YEAR ENDED 30 JUNE 2025 Crltlcal accountlng estimates and Judgements In the application of Ihe charity's accounting policies, the Irustees are required to make judgements, estimates and assumptions about Ihe carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associaled assumptions are based on historical gxperience and other factors that ara Considered to be rel81iant. Actual SultS may differ from these estimates. The estimatqs and underlylng assumptions aré revlewed on an ongoing basls. Revlslons lo accounling estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the perio(l of the revision and future periods where the vIsion affects both current and fulure periods. Incomo from donatlon8 and l•ga¢lo$ Unfe8trlcled funds 2025 Unrostrlctod funds 2024 Donations and gifts Legacies and grants Adoption fees 132.353 461,419 35,530 104,622 85,637 32,042 629,302 222.301 Incomo from charitable acllvlllos Unre8trlctad fund8 2026 'Unre$lrlcted nds 2024 Charllable acllvltlos Other inctiine 12.530 12,888 Income from other tradlng a¢tlvllles Unre$trl¢tgd Unr¢strlctod funds funds 2025 2024 Charity shop income 307,966 273,629 13
Do¢u$i9n Ertvelope ID.. F9F634FD.32C945DC-849C-EFBB192003D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 Income from Invoslments Unrestrlcted Unr•strlcted . funds funds 2025 2024 Interesl receivable 9,227 5,842 Oth•r Income Unrestrlcte(l Unr•strlcled funds funds 2025 2024 Nel gain on dlsposal of tanglble fixed assets 2,000 Expendltur• on ral8Sng funds Unr•8trlct•d Unr•strlcl•d funds funds 2025 2024 Fundralslng and publl¢lty Advertising Other fundralslng costs 25,712 5,934 2,308 2,829 31,646 5,135 Tradlng eo8t8 Other trading aclivilies 22,073 .11,386 Total costs 53.719 16,521 14
Do¢usign Envelope ID.. F9F634FD-32C9450C-B49C-EFBB192D03D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) . FOR THE YEAR ENDED 30 JUNE 2025 Expendltur• on charitable activities Charltablo activities 2025 Charltablo activities 2024, Dlract costs Staff costs Depreciation and impairment Rent. rates and water Vel and food expenses Electricity and gas Cleaning 384,488 7.852 55.340 83,964 17,424 9,749 341.052 2.723 42.905 72,452 16,950 10.930 E il Bank charges and selling fees Motor and Iravelling expenses Legal and professional lees Telephone Staff Iraining Insurance Postage, printing and statlonery Repairs and renewals Miscellaneous èxpanses Accountancy Consultancy Other charitable expenditure 5,000 8,287 3,188 2.534 1.504 4,891 557 29,328 4.459 7.742 3,516 10,518 3.868 3,859 4.713 1,894 2.396 4,175 611 18,192 3.047 6.822 3.438 7,697 638,341 547,722 Analysls by fund Unreslricled lunds Re$tri¢ted funds 638,081 260 547.722 638,341 547,722 10 Net movèm¢nt In funds 2025 2024 The net movement in funds is slated after chargingllcreditlng).. Fees p.ayable to the charity's independent exarniner-.. for the independent examination of the charity's financial stalemenls for other financial services Depreciation of owned tangible fixed assets Profil on disposal of tangible fixed a5sels 1,332 5,419 7,852 (2.000) 1,332 5,419 2.723 11 Trusteos . None of the Iruslees (or any persons connected with them) received any romuneralion or benefits from Ihe charity durlng the year. 15
Do¢u$ign Env&lope ID.. F9F634FD.32C9450C.B49C-EFB8192D03D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2026 12 Employees The average monthly number of employees during the year was.. 2026 Number 2024 Number 20 18 Employment ¢ost$ 2026 2024 Wages and salarSes Social security co$Is Other pension costs 3S7,928 19,505 7.055 317,379 17.285 6.388 384,488 341,052 Therè were no employees whose annual remuneralion was mor8 than £60,000. Remuneratlon of key management personnel The rernuneralion ol key management personnel was as follows.. 2025 2024 Aggregale compensation 39,519 34,630 13 Taxatlon. The charity Is exempt from taxation on ils activities because all Its income Is applied for charitable purposes. 16
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Dwisign Envelope 10.. F9F634FD-32C945D&B49C-EFB819200309 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 14 Tanglblo fixod assets Land and bulldings with a carrylng amount of £15,860 were revalued at 30 June 2020 by the Iruslees. This was based on a valuation that was carried oul by ELR, an independent valuer. on 10 February 2020.. On 30 June 202.1 the Iruslees agaln revalued Ihe property back to the original v.aluatlon of £375,000 based on 2 external valuations carried out by 2 Independent valuers MJM Real Estate Limited and Staves Estate Agents Limited on 6 July 2021. Both valuations for 2020 and 2021 conform to International Valuation Standards and were based on recent market transactions on arm's length lerms for similar properties. 15 Sto¢ks 2025 2024 Finlshed goods and goods for resale 2,437 1,356 16 D•btor• 2025 2024 Amounts falllng duo wlthln onè y•ar: Trade debtors Other debtors Prepayments and accrued income 6,025 7,693 64,170 9.047 56,918 65.965 77,888 17 Crèditors: amounts falllng due wllhln one year 2028 2024 Notes Other taxallon and soclal security Deferred income Trade creditors Other credito Accruals 4.469 17,265 15.963 621 10,170 5,837 18,072 15,274 2.433 10,264 18 48,488 51,880 . 18 Doferred in¢om• 2025 2024 Other deferred income 17,265 18,072 18
Docus¢gn Envelop& ID.. F9F634FD-32C9450GF49C.EFB8192D03D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 18 Doferrod Incom• Deferred income is included in the financial statements as follows.. 202S 2024 Deferred income is included within.. Current liabilities 17.265 Movements.In the year.. Deferred income al 1 July 2024 .Released from previous periods 18.072 {807) 18,891 1819) Deferred income al 30 June 2025 17,26S 18,072 19 Retirement bonoflt $¢hemos 2025 2024 Deflned contrlbullon schemes Charge to profil or loss in respect of defined contrlbulion schemes 7,055 6,388 The charity operates a defined Contribution pension scheme for all qualifying employees. The assets of the scheme are held separalely from those of the charity in an independenlly administered fund. 20 Rostrlcled funds The restricted funds of the charity compnse thp unexpended balances of donallons and 9rants held on trust subject to specific conditions by donors as lo how they may be used. At l July 2024 Resourc0$ expended At 30 June 2025 Fundralsing for garden renovation 280 1260) Provlou• year: Al l July 2023 Resour¢e• expended At30Ju 2024 Fundraising for garden renovation 260 260 Reslricled funds consist of the following.. Fundraising for the garden renovation thal was collecled in the year to 30 June 2018. 19
Docusign Env•lope ID.. F9F634FD-32CM5DC.B49C.EFB8192D03D9 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 21 Unrestrlctad funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donor5 and grantors as to how they may be used. These include designated funds which have been set aside out of unrestTlCted funds by the Iru$lees for specih'c purposes. At 1 July 2024 Incoming resources Resource$ xpended Transfers Galn8 and losses At 30 June 2025 Bullding and accomodation fund General funds 287,592 (287,5921 287,592 396,134 414,501 961,025 (691.800) 414,501 961,025 (691,800) 683,726 Revaluation reserve 361,591 817 362.408 Provlou$ y•ar: At 1 July 2023 .Incomlng resources Rtsources expfrnded Translers Gains and lossgs At 30 June 2024 General funds Revaluallon resefye 464,086 514,658 {564,243) 414,501 360.774 817 361,591 The building and accomrnodation fund'has been designated by the trustees for the purpose of meeting charitable objecllves. 22 Analy•l• of not ass•ts batweon lund8 Unrèstricted funds 2025 R•slrlctod funds 2025. Total 2025 At 30 June 2025:. Tangible assets .Current assetsl(liabilitiesl 3g5.556 650,578 395.556 650,578 1,046,134 1,046,134
Docusign Envelope ID.. F9F634FD-32CM50C-849C-EFBB192D0309 THE SHEFFIELD CATS SHELTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 22 Analy$S9 of nèt assots b•tw••n funds Unr•strlct•d funds 2024 Roslrlcted funds 2024 Total 2024 At 30 Jun• 2024: Tangible assets CLtrrenl assetsllliabillties) 379,765 396,327 379,765 396,587 260 776,092 260 776,352 23 Oporatlng lease commltments Lessee At the reporting end date the charity had outstanding commitments for future Minimum lease payments under non-cancellable operalSng leases, which fall due as follows.. 2025 2024 Wilhin one ye81 Betsveen and flve years In over five years 48,300 169,450 56,250 24,667 60,000 71,250 274,000 155,917 24 Rèlated party tran8a¢tions There were no disclosable related paty transactions durlng ihe year (2024 - none). 21