**Charity registration number 1184847 (England and Wales)**
## **HASTINGS CAT LOVERS (HCL)**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 AUGUST 2024**
## **HASTINGS CAT LOVERS (HCL)**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Ms I G Jardine|
|---|---|
||Ms L A Hunter|
||Mr R Shepherd|
|**Charity number**|1184847|
|**Independent examiner**|Oliver Read FCCA ACA|
||James Todd & Co Limited|
||Drayton House|
||Drayton Lane|
||Chichester|
||West Sussex|
||PO20 2EW|
|**Bankers**|Natwest Bank PLC|
||80 Lewisham High Street|
||London|
||SE13 5JJ|
||Lloyds Bank PLC|
||98 Victoria Street|
||London|
||SW1E 5JL|
## **HASTINGS CAT LOVERS (HCL)**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 9|
## **HASTINGS CAT LOVERS (HCL)**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
The trustees present their annual report and financial statements for the year ended 31 August 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement 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)" (effective 1 January 2019).
## **Objectives and activities**
The objects of the Charity are for the benefit of the public, to relieve the suffering of cats and kittens in need of care and attention and, in particular, to provide rescue and rehoming for the reception, care and treatment of such cats.
The Charity aims to help:
- Elderly people;
- People with disabilities; and
- The general public / mankind with their cats and related problems.
## **Public benefit**
The trustees have paid due regard to guidance issued by the Charity Commission in deciding the charity's activities.
## **Activities**
We are a 24/7 Charity and the main activities during the year were:
- Helping cats in the community;
- Rehoming cats and kittens accepted into our care;
- Welfare support of cats classified as 'Supported Cats';
- Collection of deceased cats from the public domain and transport to vets for identification purposes;
- Reunite lost and found cats with their owners; and
- Fundraising to support the cats in our care.
## **Achievements and performance**
In furtherance of the objectives of the Charity, we collected 12 deceased cats, usually victims of road traffic accidents, and took them to the vets to check for microchips in the hope that they would be reunited with their owners.
During the year:
- 4 cats were taken into rescue;
- 3 cats were rehomed;
- 151 cats helped with advice given to their owners or members of the public; and
- 38 cats were reunited with their owners.
We also had 24 cats in our care and 7 cats in supported foster care.
Due to health and behavioural problems there has been an increase in the number of long stay cats who need extra vet support and specialist care so, therefore, cannot be rehomed.
We have 16 sponsors for 19 cats.
We have 3 Facebook pages with approximately 4700 members and 1700 followers:
- Hastings Cat Lovers (HCL) with approximately 3300 members;
- Hastings Cat Lovers Fundraising with approximately 1400 members; and
- HCL Rescue Kittys with 1700 followers.
We have a committed team of volunteers who tirelessly raise funds for the cats in our care.
It has been yet another difficult year for all the cat rescues. We are all full and struggling to rehome our cats.
- 1 -
## **HASTINGS CAT LOVERS (HCL)**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **Fundraising performance**
It has been four years since Covid restrictions so we thought it was time we started fundraising in the greater community instead of just relying on our online auctions.
## Bucket collections
We have done 8 Bucket collections in the three local major supermarkets - Morrisons, Asda and Tesco, and raised approximately £1000.
Many thanks to the Community Champions for the respective supermarkets for giving us a chance. We are very grateful.
## Curry Quiz Night / Pie & Mash Quiz Night
Both there events were well attended & very enjoyable. They also gave a change for some of the members to meet each other.
We also ran raffles at both events. The two events raised a total of £990.
## HCL Charity 5th Anniversary Party
Our lovely member once again lent us her garden for this Fundraiser which was very well attended. We ran a Tombola, Raffle, a few stalls and games and raised the sum of £1,392.
## Collection Boxes & Catfood Collection Boxes
We have been very successful in installing collection boxes in a few outlets including 3 independent vets that opened locally this year.
We also have catfood collection boxes in ESK and Morrisons whose customers have been very generous with their donations.
## **Financial review**
## **Reserves policy**
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 equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## **Structure, governance and management**
The trustees who served during the year and up to the date of signature of the financial statements were: Ms I G Jardine
Ms L A Hunter
Mr R Shepherd
## **Recruitment and appointment of trustees**
The Trustees and Fundraising Team are all volunteers and none of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees' report was approved by the Board of Trustees.
Ms I G Jardine
## **Trustee**
11 December 2024
- 2 -
## **HASTINGS CAT LOVERS (HCL)**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF HASTINGS CAT LOVERS (HCL)**
I report to the trustees on my examination of the financial statements of Hastings Cat Lovers (HCL) (the charity) for the year ended 31 August 2024.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no 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 Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
## **Oliver Read FCCA ACA**
James Todd & Co Limited Drayton House Drayton Lane Chichester West Sussex PO20 2EW
Dated: 11 December 2024
- 3 -
## **HASTINGS CAT LOVERS (HCL)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2024**|**2023**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**2**|3,026|1,520|
|Charitable activities|**3**|34,608|31,154|
|**Total income**||37,634|32,674|
|**Expenditure on:**||||
|Charitable activities|**4**|37,451|32,674|
|**Total expenditure**||37,451|32,674|
|**Net income and movement in funds**||183|-|
|**Reconciliation of funds:**||||
|Fund balances at 1 September 2023||17,686|17,686|
|**Fund balances at 31 August 2024**||17,869|17,686|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 4 -
## **HASTINGS CAT LOVERS (HCL)**
## **BALANCE SHEET**
## _**AS AT 31 AUGUST 2024**_
|**2024**
**Notes**
**£**
**Current assets**
Cash at bank and in hand
17,869
**Net current assets**
**The funds of the charity**
Unrestricted funds
**10**
The financial statements were approved by the trustees on 11 December 2024
Ms I G Jardine
Mr R Shepherd
**Trustee**
**Trustee**|**£**
17,869
17,869
17,869|**2023**
**£**
17,686|**£**
17,686|
|---|---|---|---|
||||17,686|
||||17,686|
|||||
- 5 -
## **HASTINGS CAT LOVERS (HCL)**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **1 Accounting policies**
## **Charity information**
Hastings Cat Lovers (HCL) is a charity registered with the Charity Commission of England and Wales, number 1184847. The Chartiy is governed by a Trust Deed dated 9 August 2019 as detailed in the Trustees' Report.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement 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)" (effective 1 January 2019). 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 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the receipt and payments method.The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
## **1.4 Income**
Income is recognised when the charity receives it.
## **1.5 Expenditure**
Expenditure is recognised once the money has been spent.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
- 6 -
## **HASTINGS CAT LOVERS (HCL)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **1 Accounting policies**
**(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are 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 at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **2 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Donations and gifts|3,026|1,520|
|**Income from charitable activities**|||
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|**Cat Sanctuary**|||
|Sale of goods|225|477|
|Sales of services by beneficiaries|2,849|2,315|
|Other income|31,534|28,362|
||34,608|31,154|
- **3 Income from charitable activities**
- 7 -
## **HASTINGS CAT LOVERS (HCL)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **4 Expenditure on charitable activities**
|||**Cat Sanctuary**|**Cat Sanctuary**|
|---|---|---|---|
|||**2024**|**2023**|
|||**£**|**£**|
||**Direct costs**|||
||Veterinary fees and medicine|17,856|17,055|
||Cat food and litter|11,671|8,073|
||Fundraising materials|1,375|1,090|
||Cat welfare|1,552|839|
|||32,454|27,057|
||**Share of support and governance costs (see note 5)**|||
||Support|4,997|5,617|
|||37,451|32,674|
||**Analysis by fund**|||
||Unrestricted funds|37,451|32,674|
|**5**|**Support costs allocated to activities**|||
|||**2024**|**2023**|
|||**£**|**£**|
||Motor expenses|338|204|
||Accountancy|1,020|936|
||Computer expenses|488|317|
||Rent|2,580|2,484|
||Insurance|272|259|
||Stationery|195|190|
||Sundry expenses|104|1,227|
|||4,997|5,617|
||**Analysed between:**|||
||Cat Sanctuary|4,997|5,617|
## **6 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
- 8 -
## **HASTINGS CAT LOVERS (HCL)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2024**_
## **7 Employees**
The average monthly number of employees during the year was:
||**2024**|**2023**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
There were no employees whose annual remuneration was more than £60,000.
## **8 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **9 Restricted funds**
The charity did not hold any restricted funds at any time during the current and previous year.
## **10 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1 September**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**£**
**£**
**£**
General funds
17,686
37,634
(37,451)
**Previous year:**
**At 1 September**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**£**
**£**
**£**
General funds
17,686
32,674
(32,674)|**August**
**2024**
**£**
17,869|
|---|---|
||**August**
**2023**
**£**
17,686|
## **11 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
- 9 -