## **Band of Rescuers North Yorkshire** ## **Financial statements including the Trustees Annual Report** **For the year ending 30 September 2023** Charity registration number: 1183369 ## **Band of Rescuers North Yorkshire** |Index|Page| |---|---| |________________________________________________________________________________|| |Trustees’ report|1-4| |Independent examiner’s report|5| |Receipts and payments account|6| |Statement of assets and liabilities|7| |Notes to the accounts|| ||8-9| -1- ## **Band of Rescuers North Yorkshire** ## **Trustees’ Report** The Trustees present their annual report together with the financial statements of the charity and Independent Examiner’s Report for the year ended 30 September 2023. ## **Objectives** The charity’s main objectives are: - To care for unwanted, homeless, neglected, abused and injured cats and kittens. - To provide and maintain foster homes for the reception, care and treatment of such animals until they find their forever homes. - To facilitate the rescue, rehabilitation and re-homing of cats and kittens and work to keep feral colonies controlled using a trap, neuter, release programme; re-homing any feral kittens once socialised if suitable. - To prevent cats and kittens suffering from neglect or abuse by removing them from potentially dangerous situations; offering them a fresh start, a second chance at life. - To provide a focus for learning, to educate and encourage the neutering and microchipping of cats and kittens along with all other welfare issues using a holistic approach. - To help people identify safe rescue spaces as an alternative to advertising cats and kittens online, when no other alternative is possible. - To work with partners and other organisations in developing initiatives to help safeguard and protect the lives of cats and kittens and to promote their wellbeing. ## **Review of Activities and Achievements** This year represents the date Band of Rescuers in its fourth year as a Charity. During the year Band of Rescuers accommodated and rehomed 125 cats and kittens using our dedicated network of volunteer foster carers, home visitors and transport volunteers. These cats and kittens included rescued strays, unwanted pets for various reasons and tamed feral kittens. Finn came to us as a tiny kitten who had been abandoned in a skip and was handed in to the vets. He had abnormalities consistent with Manx syndrome which means he is incontinent and requires daily supportive care to remain healthy but otherwise lives a full life. Finn will stay with us in foster care on a long-term placement where he can live out his life in safety, with his special needs fully catered for. Jasper came to us as an older cat after his owner died. His behaviour was described as challenging, as he would bite his carers. When he came into our care, we worked with our vet partners to understand the cause of his pain identifying an underlying health condition that was highly treatable and transformed his quality of life and temperament. Jasper now lives happily in his new home. We continued to support sites with feral colonies, with help to neuter cats and to rehome kittens born outside. This year we made substantial progress on neutering two large colonies outside York, and in one site alone rescuing 19 kittens over a 9-month period, often in poor initial states of health and requiring additional support to recover to full health. Sadly, not all kittens born in these circumstances survive, even with intensive veterinary care, but we endeavour to help as many as possible. 16 of those kittens were successfully rehomed to loving families. -2- ## **Band of Rescuers North Yorkshire** ## **Trustees’ Report (Continued)** These are only a few examples of the cats and kittens that have come through the rescue and each and every one of them now has a better future ahead. This year, Band of Rescuers has continued to support trap and neuter schemes, neutering 54 cats and either releasing back to site where appropriate or relocate to suitable placements where not. Much suffering was relieved for the cats from these trapping sites and had the charity not been involved, these cats and kittens would have had a very uncertain future. We have also prevented the spread of disease and with every cat neutered it prevents more being born and ultimately more suffering. With the financial support from the charity, CAT77, Band of Rescuers has been able to continue a lowcost neutering scheme, offering low-cost neutering vouchers for the cats of owners on a qualifying benefit. This scheme ceased to be promoted in 2023 (post year-end) as funding was curtailed. We are very grateful for the support CAT77 have been able to give us and will continue to work with them to support neutering where possible on a reduced basis. We remain committed to promoting neutering of cats to relieve animal suffering and will continue to explore opportunities to expand this scheme in future. During this period, Band of Rescuers has been able to have a number of successful fundraising events including a charity stall at the Dragon Boat race in York, Wiggyfest and Rawcliffe carnival amongst many other fundraising events, with a return to normal after Covid restrictions, and the appointment of a fundraising lead to drive additional fundraising activity. We received a significant £1,500 grant from ADCH to purchase food for the cats in our care and thank the ADCH for their ongoing support. We continue to promote other schemes such as our 100 club for regular donations, raising funds via Amazon Smile and schemes such as Easy Fundraising. Band of Rescuers are a charity run entirely by volunteers and couldn’t do the work we do without our dedicated team of volunteer foster carers, home visitors and fundraisers. The Trustees would wish to give their heartfelt thanks to all our volunteers and to anyone who has contributed in any way to the rescue. ## **Public Benefit** The charity helps to relieve the suffering of cats and kittens in need of care and attention. The charity helps to control suffering cat populations and the spread of disease through vaccination, neutering and education to the benefit of the public and the health of the cats and kittens. The Trustees confirm that they have regard to the guidance issued by the Charity Commission on public benefit when exercising any powers or duties to which the guidance is relevant. ## **Financial Review** The financial statements show income for the period of £39,616. The principal source of income of £13,333 is from adoption fees when rehoming the cats and kittens in our care. This fee is invaluable and not only essential to ensure the sincerity of adoptions but goes some way to cover some of the costs of the care of the cats and kittens. We ensure that all cats and kittens (when old enough) are neutered, vaccinated, chipped, treated for fleas and worms and receive any other veterinary treatment as may be required following a health check with our vets. Much of our remaining income for the period covered came from our fundraising events and from the kind donations from the public, either one off or regular donations. -3- ## **Band of Rescuers North Yorkshire** ## **Trustees’ Report (Continued)** The majority of our expenses for the period were for veterinary and medical costs of £24,788. The charity has agreed rates with a preferred veterinary partner and we are grateful for their ongoing support. Much of the rest of our expenses was money spent on medications, such as flea and worming treatments and for food and litter for the cats and kittens in our care. The charity has a surplus for the period of £7,239 and funds of £33,835 at the end of the year which is above the reserve level. The charity aims to hold a reserve of at least £20,000 at all times to cover unexpected costs such as veterinary fees and to ensure it can care for all of the cats and kittens in their care at any time, including a small number of long residents where we anticipate costs for several years of ongoing care. With the challenging economic environment the trustees continue to take a prudent view of reserves and intend to hold reserves to cover at least 6 months expenditure. The adequacy of the reserve level is kept under review by the trustees. Band of Rescuers would wish to thank all fundraisers and anyone who has donated in any way to the rescue to ensure that it can continue to carry out its vital work. ## **Policy on Reserves** The Trustees recognise the importance of reserves and aims to hold funds in the region of £20,000 where possible. As detailed above, the Trustees intend to hold reserves to cover at least 6 months expenditure. The Trustees hold monthly Trustee meetings and review the financial situation on each occasion. ## **Structure, Governance and Management** Band of Rescuers North Yorkshire is a Charitable Incorporated Organisation, governed by its constitution dated 11 May 2018 and registered with the Charity Commission on the 13 May 2019 with a board of 4 Trustees. ## **Appointment of Charity Trustees** Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Band of Rescuers is run solely by volunteers with day-to-day decisions being made by the Trustees on a majority basis. -4- ## **Band of Rescuers North Yorkshire** ## **Trustees’ Report (Continued)** ## **Reference and Administrative details** Charity name: Band of Rescuers North Yorkshire Registered Charity Number: 1183369 Principal Office Address: 43 Lowfield Drive Haxby York YO32 3QT Trustees: Angela Kerry Butler Claire Louise Welsh Rebecca Louise Nurse Macfarlane Jessica Spence Independent Examiner: Frances Howard FCA Fortus Limited Equinox House Clifton Park Shipton Road York YO30 5PA ## **Declarations** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature _________________________ Jessica Spence (Trustee)** 6 June 2024 -5- ## **Independent Examiner’s Report to the Trustees of** ## **Band of Rescuers North Yorkshire** I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2023 comprise of the receipts and payments account, statement of assets and liabilities and notes to the accounts. ## **Responsibilities and basis of report** As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 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 the charity 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 applicable 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. Frances Howard FCA Fortus Limited Business Advisors and Accountants Equinox House Clifton Park Shipton Road York YO30 5PA 26 June 2024 -6- ## **Band of Rescuers North Yorkshire** ## **Receipts and Payments Account** ## **Year Ended 30 September 2023** |**Unrestricted**
**funds**
**Restricted**
**funds**
**Receipts**
**£**
**£**
Adoption fees
13,333
-
Donations
11,644
1,500
Fundraising
11,613
1,526
Legacy
-
-
____
_____
**Total receipts**

36,590
_____
3,026
_____
**Payments**
Equipment
542
-
Fundraising costs
232
-
Food
2,467
2,059
Veterinary and medical
23,098
1,690
Administration costs
2,289
_____
-
_____
**Total payments**
28,628
_____
3,749
_____
**Net receipts/(expenditure) in**
**the year**
**7,962**
**(723)**
Transfer between funds
(1,082)
1,082
**Movement in funds**
**6,880**
**359**
Cash funds brought forward
26,499
_____
97
_____
**Cash funds at 30 September**
**2023**
33,379

456
|**Total**
**funds**
**2023**
**£**
13,333
13,144
13,139
-
_____
39,616
_____
542
232
4,526
24,788
2,289
_____
32,377
_____
**7,239**
-
**7,239**
26,596
_____
33,835
|**Total**
**funds**
**2022**
**£**
8,917
9,148
11,362
7,774
_____
37,201
_____
274
383
2,606
25,810
1,936
_____
31,009
_____
**6,192**
-
**6,192**
20,404
_____
26,596
| |---|---|---| -7- ## **Band of Rescuers North Yorkshire** ## **Statement of Assets and Liabilities** ## **Year Ended 30 September 2023** ## **Cash funds** ||**Unrestricted**|**Restricted**|**Total funds**|**Total funds**| |---|---|---|---|---| ||**funds**|**funds**|**2023**|**2022**| ||**£**|**£**|**£**|**£**| |Bank current account|18,357|456|18,813|26,490| |Fixed term deposit|15,000|-|15,000|-| |PayPal account|22|-|22|106| ||_____|_____|_____|_____| |Total cash funds|33,379
|456
|33,835|26,596
| |**Liabilities: Amounts falling due within one year**||||| |Creditors|510
|-
|510
|481
| ## Signed on behalf of the charity’s trustees Signature _________________________ Jessica Spence (Trustee) 6 June 2024 -8- ## **Band of Rescuers North Yorkshire** ## **Notes to the Accounts for the Year Ended 30 September 2023** ## **1. Accounting Policies** ## **Basis of Accounting** These accounts have been prepared under the historical cost convention, on a receipts and payments basis, in accordance with Section 133 of the Charities Act 2011 and following the guidance for accounting for smaller charities issued by the Charity Commissioners. ## **Fund accounting** Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the funder or when funds are raised for a specific purpose. Designated funds are unrestricted funds set aside by the Board of Trustees for particular purposes. Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees. ## **2. Analysis of funds** |||**------------------ 2023 ------------------**|**------------------ 2023 ------------------**|**------------------ 2023 ------------------**|**------------------ 2023 ------------------**|| |---|---|---|---|---|---|---| ||**Balance at**|**Income**|**Expenditure**|**Transfers**|**Balance at**|| ||**01 Oct 22**||||**30**|**Sept 23**| ||**£**|**£**|**£**|**£**||**£**| |**Unrestricted funds**||||||| |General Fund|26,499|36,590|(28,628)|(1,082)||33,379| ||______|______|______|______||______| |**Total unrestricted funds**|26,499
|36,590
|(28,628)
|(1,082)
||33,379
| |**Restricted funds**||||||| |Incubator fund|97|-|-|-||97| |Finn (cat) treatment fund|-|715|(356)|-||359| |Tiggy (cat) treatment fund|-|598|(830)|232||-| |Tiny Tim (cat) treatment fund|-|213|(1,022)|809||-| |Food ADCH fund|-|1,500|(1,541)|41||-| ||______|______|______|______||______| |**Total restricted funds**|97
|3,026
|(3,749)
|1,082
||456
| ||______|______|______|______||______| |**Total funds**|26,596|39,616|(32,377)|-||33,835| -9- ## **Band of Rescuers North Yorkshire** ## **Notes to the Accounts for the Year Ended 30 September 2023 (Continued)** ## **2. Analysis of funds (continued)** Incubator fund - money received to buy new incubator. Finn (cat) treatment fund – money received to cover Finn’s treatment. Tiggy (cat) treatment fund – money received to cover Tiggy’s treatment. Tiny Tim (cat) treatment fund – money received to cover Tiny Tim’s treatment. Food ADCH fund – money received to cover food expenses. |||**------------------ 2022 ------------------**|**------------------ 2022 ------------------**|**------------------ 2022 ------------------**|**------------------ 2022 ------------------**|| |---|---|---|---|---|---|---| ||**Balance at**|**Income**|**Expenditure**|**Transfers**|**Balance at**|| ||**01 Oct 21**||||**30**|**Sept 22**| ||**£**|**£**|**£**|**£**||**£**| |**Unrestricted funds**||||||| |General Fund|20,192|32,571|(24,129)|(2,135)||26,499| ||______|______|______|______||______| |**Total unrestricted funds**|20,192
|32,571
|(24,129)
|(2,135)
||26,499
| |**Restricted funds**||||||| |Incubator fund|97|-|-|-||97| |Sparrow (cat) treatment fund|115|2,606|(3,500)|779||-| |Arthur (cat) treatment fund|-|299|(500)|201||-| |Oliver (cat) treatment fund|-|816|(1,930)|1,114||-| |Vet costs fund|-|909|(950)|41||-| ||______|______|______|______||______| |**Total restricted funds**|212
|4,630
|(6,880)
|2,135
||97
| ||______|______|______|______||______| |**Total funds**|20,404|37,201|(31,009)|-||26,596| ## **3. Related Party Note** No trustee or persons related or connected by business to them have received any remuneration from the charity during the year. No trustee or persons related or connected by business to them have received reimbursement for expenses incurred during the year (2022: £nil).