Huaas Huddersfield Feral and Strays Statement of Financial Activities For the Year Ended 31st December 2023 Tru8te•8 of Huddersfield Feral and Strays Officers and Professional Advisors Year Ended 31st December 2023 Chari Re istration Number: 1181055 TRUSTEES Trustees Miss Emma Hanson Miss Jamie DeGiorgio Mrs Sally Fletcher Independent Examiners Horley Green Chartered Accountants Horley Green House Hortey Green Road Claremount Halifax HX3 6AS Bankers Virgin Money UK PLC 40 St Vin￿nt Pla Glasgow G12HL Trustees of Huddersfield Feral and strays Annual Report of the Trustees Year Ended 318t Decwnber 2023 The Trustees have pleasure in presenth'ng their report and the financial statement of the Charrty for the year ended 3151 December 2023 Legal Sta The charity is governed by its Trust Deed and is registered with the Charities Commission (Number 1181055) Objectives Huddersfield Feral and Strays aim is to provide the best ca￿, protection and veterinary treatment by providing a safe environment for in need of attention through sickness, martreatment or abandonment. In addition to this, edu￿te the community regarding cat welfare and responsible ownership through various methods including social media and events. We help both domesticated and feral cats within the Huddersfield and surrounding area by a trap, neuter release initiative. This has a positive direct impact on the welfare of the animals and also the local communty. HuddersfEld Feral and Strays work alongsKte large and small charities both local and national, to assist wrth rescue and rehoming. Organisation The Charity is administered by four Twstees who are the Management Committee omprising of: Co-Founders Miss Emma Hanson Miss Jamie DeGiorgio Mrs Sally Fletcher Review of tran8actions and financial positlon The Statement of Finanaal Activrties shows income for the charity of £111.328 and total expenditure of £80,044 for the Year Ended 31st De￿mber 2021. resulting in net profrt for the year of £31,284 Trustees of HuddevJfi•ld Fernl and Strays A Trnual Report of the Trustees Year Ended 31st December 2023 Responsibilities of the Trustees The trustees are responsible for the preparation of accourrts for each financial year which give a true and fair view of the Charivs financial activitEs during the year and of its financial position al the end of the year. In preparing those accounts the trustees are required to: Select suitable accounting policies and apply them consistenty. Make judgemerts and eslimates that are reasonable and prudent. State whether applicable accountant stsndards and statements of recommended practi￿ have been followed. subject to any departures disclosed and explained in the accounts. Prepare the accounts on the going con￿rn basis unths it is inappropriate to presunie that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records whiGh disclose with reasonable accuracy al any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention of fraud and other Irregularities. Approved by ttustees of the Chanty on 31st October 2023 and signed on its behalf by= S. Fletcher Trustee Trustee8 of Hudder8field Fernl and Strays Independent Examlners Report to the Trustees Year Ended 31st Dec•mber 2023 We report on the accounts of the trust for the year ended 318t D￿mber 2023, which are set out on pages 7 to 12. Respective Respon8ibililies of Trustees and Examlners As the charity's Trustees you are responsible for preparation of the accounts; you consider that the audtt requirements of section 43(2) Charrties Act 1993 (The Act) does not apply. It is our responsibilrty to state. on the basis of procedures specifEd in the general directions given by the Charty Cornmissions under section 43(7b) of the Act, whether particular matters come to our attenb'on. Basis of independent examinern report Our examination vtss (arried out in a¢cordan¢e with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charty and a comparison of the accounts presented which includes considerat'on of any unusual iiems or disclosures in the accounts and seeking explanations from you as Twstees conceming any such matters. The procedures undertaken do not provide all the evidence that would be requires in an audit and consequenty we do not exptess an audit opinion on the view given by the accounts. Independent Examiners Statement In ￿nnectIOn WFth our examination. no matter has come to our attention: 1. Which gives us reasonable cause to believe that in a material respect the requirements to Keep accounts records in accordan￿ with section 41 of the Act,. Prepare accounts which accord with accounting records and to comply wrth the accounting requirements of the Act have not b￿n met: or 2. IMTrich in our opinion, attention should be dtawn in order to enable a proper understanding of the accounts to be reached. Approved by the Board of Trustees on 3181 tober 2023 Signed on Behalf of the Boar(I by ..... Trustees of Huddersfield Feral and Strays Notes to the Accounts Year Ended 31°, December 2023 1. Accounting Policies General These acwunts have b￿n prepared under historical cost convention and in accordance with applicable accounting stsndards and the Charities SORP (Statement of RecommerKled Practi￿. "Ac(x>unting by Charities.) Capitsl Items Capital items for the Charittes own use are ￿pItalISed If they are greater than £1000. If they have been funded by a specific grant. then an equivalent amount is credited to differed income and written off over the estimated life of the asset. All other capital rtems purchased are written off through the statement of financial activittes during the year of acquisition. Grants Received Granls which have been received for a specific purpose are accounted for separatety as restricted funds. Grants are brought to account when they are re￿ived. Huddersfield Feral and Strays have received no grants in this financial year. Mud ricld Fe dstrn tral ID Tmatio r Ended 31 TRUSTEES: Miss E Miss J DeGI￿gi0 PO BOX 1689 Hwjthtsfield HDI 9BS Claransxytt HX3 6AS P4¢1 udder8r er*1 ald Tradin nd Profit and tA>SS.4ttouttt tor the Y¢aT Ended 31 mb¢r 2023 31.1223 31.12.22 Intome Adoption r￿S AUctio￿lmeTc￿WMIIse Bonus bail FJonation5 Futthaising iiJ J4.625 23.721 4.089 10.313 28.1)44 21278 liiJ28 88.014 Cost ofwle$ 45,992 7827 Feline supplies Bon￿ ￿1 wuujr Merth*]di5¢ 64,016 6.117 1,789 GROSS PROFIT 55J75 13,493 Expe4dh* 12JJ79 510 5,662 Insuran Ligh(8tsd h¢ Telephone Post and 5tstionery Tlavclling Rcpairs and renew Computer ¢osts Sutthy extenses ACwunt￿CY Legal fte$ 805 439 330 5,665 15 2217 442 1.127 527 248 35 15 JiJ84 113691 Finanet costs 449 31J92 (18181 D¢preti*tN) Fixiur¢s and fiuin8S Compu*requipnwLt 86 133 154 219 NET PROFfTI(IA)SS) 31 Pw2 Hudd IdFe BalaD¢e SThttt 31 31.1223 31.1222 FIXED ASSEIS ixiurLY 8nd fittings 193 179 258 372 526 LIJPIIENT ASSETS *• 7J54 2S9•3 Bank a¢£owrt Paypal￿￿ 11,418 33J12 11.484 NET ASSETS FIYAI¥CED BY CAPITALACCOUNT ron￿rd J2AII 17.954 31 9J Net loss iioio Pg8e3 uddenfi I Ftrnl * 31 Detembtr 21)Z3 •D Computer tquipmeit Tots At l January 2023 aud 31 D¢￿mIEr 2013 DEPRECIATION At l January 2023 Chw forye4r iJ6 133 269 J54 Ai 31 Decem￿2023 201 222 NET BOOK VALUE At 31 Dtccth 2023 193 179 372 At31 DrLrrllbtr2022 258 526