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2025-09-30-accounts

Band of Rescuers North Yorkshire

Financial statements including the Trustees Annual Report

For the year ending 30 September 2025

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

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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 2025.

Objectives

The charity’s main objectives are:

Review of Activities and Achievements

This year represents the date Band of Rescuers in its sixth year as a Charity. During the year Band of Rescuers accommodated and rehomed 127 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. We continue to provide long term foster care for a small number of cats that are unable to be rehomed, due to medical support required. These cats will live with us for the rest of their lives.

Ted and Lucy came to us as kittens in a poor state of health when their owner was unable to meet their needs, and Ted particularly was very unwell with a severe flea infestation and dehydration that was life threatening. We were able to seek emergency care, get to the bottom of his health issues over time and with the support of our vet partners, nurse him back to a good state of health. With some ongoing support he will now live a full life and is awaiting his forever home. Lucy has been settled in her new home for some time and is thriving.

Brittany, Bagheera and DP came to us when their owner sadly died. We were able to help the family find one of the cats hiding in the flat, where they had been alone for some time, and bring them into our care. With the support of our foster team at Askham Bryan College the cats were brought back to full health, rehabilitated and subsequently rehomed.

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Band of Rescuers North Yorkshire

Trustees’ Report (Continued)

We continued to support sites with feral colonies, with help to neuter cats and to rehome kittens born outside. We have seen increasing demand for helping with feral colonies in urban towns, as animal abandonment and a lack of neutering are driving significant increases in feline numbers. In one example, Miss Molly came to us as an abandoned pregnant cat living on the streets. She was able to give birth in our care to four lovely kittens, and all are now rehomed with loving families. Miss Molly and her babies are just one example of help we are asked to provide on a regular basis, often on an emergency basis. We will always prioritise these situations where we can to avoid the huge amounts of suffering cats and kittens can face living outside.

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 50 cats and either releasing back to site where appropriate or relocate to suitable placements were 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.

During this period, Band of Rescuers has been able to have a number of successful fundraising events including Rawcliffe Carnival, Wiggyfest and Copmanthorpe Carnival amongst many other fundraising events, and we are very grateful to our fundraising team who organise and manage these events. We received a £8,900 grant in the year from the Pets at Home foundation to support feral neutering and our ongoing vet costs and £1,500 gift vouchers to purchase food etc. 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 £46,358. The principal source of income of £14,395 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 and a generous £10,400 grant from the Pets at Home Foundation (including £1,500 gift vouchers).

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Band of Rescuers North Yorkshire

Trustees’ Report (Continued)

The majority of our expenses for the period were for veterinary and medical costs of £28,814. 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 profit for the period of £9,464 and funds of £44,285 at the end of the year which is above the reserve level and reflects some late invoicing of veterinary costs that will fall into the following financial year. 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. Free reserves at 30 September 2025 are £44,285 (2024: £33,650).

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 5 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.

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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 Kate Elliott (appointed 20 March 2025) Independent Examiner: Andrew Northern 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)

4 May 2026

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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 2025 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.

Andrew Northern FCA Fortus Limited Business Advisors and Accountants Equinox House Clifton Park Shipton Road York YO30 5PA

5 May 2026

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Band of Rescuers North Yorkshire

Receipts and Payments Account

Year Ended 30 September 2025

Unrestricted
funds
Restricted
funds
Receipts
£
£
Adoption fees
14,395
-
Donations
11,695
13,398
Fundraising
6,115
126
Interest receivable
629
-
_

Total receipts

32,834
_
13,524

Payments
Equipment
146
216
Fundraising costs
341
-
Food
2,615
1,967
Veterinary and medical
14,283
14,531
Administration costs
2,795

-
_
Total payments
20,180

16,714
__
Net receipts/(expenditure) in
the year
12,654
(3,190)
Transfer between funds
(2,019)
2,019
Movement in funds
10,635
(1,171)
Cash funds brought forward
33,650
_
1,171
___
Cash funds at 30 September
2025
44,285

-
Total
funds
2025
£
14,395
25,093
6,241
629
_
46,358

362
341
4,582
28,814
2,795
__
36,894
_
9,464
-
9,464
34,821
___
44,285
Total
funds
2024
£
13,265
13,726
12,623
357
_
39,971

182
166
6,253
30,275
2,109
__
38,985
_
986
-
986
33,835
___
34,821

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Band of Rescuers North Yorkshire

Statement of Assets and Liabilities

Year Ended 30 September 2025

Cash funds

Unrestricted Restricted Total funds Total funds
funds funds 2025 2024
£ £ £ £
Bank current account 14,076 - 14,076 19,765
Fixed term deposit 30,000 - 30,000 15,000
PayPal account 209 - 209 56
_____ _____ _____ _____
Total cash funds 44,285
-
209
34,821
Liabilities: Amounts falling due within one year
Creditors 2,155
-
2,155
541

Signed on behalf of the charity’s trustees

Signature _______ Jessica Spence (Trustee) 4 May 2026

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Band of Rescuers North Yorkshire

Notes to the Accounts for the Year Ended 30 September 2025

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

------------------ 2025 ------------------ ------------------ 2025 ------------------ ------------------ 2025 ------------------ ------------------ 2025 ------------------
Balance at Income Expenditure Transfers Balance at
01 Oct 24 30 Sept 25
£ £ £ £ £
Unrestricted funds
General Fund 33,650 32,834 (20,180) (2,019) 44,285
______ ______ ______ ______ ______
Total unrestricted funds 33,650
32,834
(20,180)
(2,019)
44,285
Restricted funds
ADCH 2024 - 600 (600) - -
Finn (cat) treatment fund - 53 (62) 9 -
Ted (cat) treatment fund - 2,070 (3,530) 1,460 -
Tommy (cat) treatment fund 1,171 126 (1,495) 198 -
Kitten Appeal 25 - 275 (278) 3 -
PAH Grant 2025 - 10,400 (10,749) 349
______ ______ ______ ______ ______
Total restricted funds 1,171
13,524
(16,714)
2,019
-
______ ______ ______ ______ ______
Total funds 34,821 46,358 (36,894) - 44,285

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Band of Rescuers North Yorkshire

Notes to the Accounts for the Year Ended 30 September 2025 (Continued)

2. Analysis of funds (continued)

ADCH 2024 fund – money received toward the vaccination and microchipping of cats. Finn (cat) treatment fund – money received to cover Finn’s treatment. Ted (cat) treatment fund – money received to cover Ted’s treatment. Tommy (cat) treatment fund – money received to cover Tommy’s treatment. Kitten appeal 25 fund – money received from an appeal for food for kittens PAH Grant 2025 fund – money received toward vet bills, food, and TNR. Incubator fund (2024 only) - money received to buy new incubator.

Hector (cat) treatment fund (2024 only) – money received to cover Hector’s treatment. Hunter (cat) treatment fund (2024 only) – money received to cover Hunter’s treatment. Food appeal 2024 fund (2024 only) – money received for food expenses.

------------------ 2024 ------------------ ------------------ 2024 ------------------ ------------------ 2024 ------------------ ------------------ 2024 ------------------
Balance at Income Expenditure Transfers Balance at
01 Oct 23 30 Sept 24
£ £ £ £ £
Unrestricted funds
General Fund 33,379 36,764 (35,750) (743) 33,650
______ ______ ______ ______ ______
Total unrestricted funds 33,379
36,764
(35,750)
(743)
33,650
Restricted funds
Incubator fund 97 - (97) - -
Finn (cat) treatment fund 359 60 (494) 75 -
Hector (cat) treatment fund - 200 (817) 617 -
Hunter (cat) treatment fund - 10 (50) 40 -
Tommy (cat) treatment fund - 2,732 (1,561) - 1,171
Food appeal 2024 fund - 205 (216) 11 -
______ ______ ______ ______ ______
Total restricted funds 456
3,207
(3,235)
743
1,171
______ ______ ______ ______ ______
Total funds 33,835 39,971 (38,985) - 34,821

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 (2024: £nil).

During the year the trustees donated an aggregate £35 to the charity (2024: £nil).