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 #24 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 V￿rked 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 Wa￿ick, 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 con￿nUe 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 eiiD o>>ri 10 ¢D (D al ¢0 N) ¢¢. CFJ ts) 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