Chality reg15tradon number 1184847 (England ènd Wale51
HASTINGS CAT LOVERS (HCL)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
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HASTINGS CAT LOVERS (HCL}
LEGAL AND ADMINISTRATIVE INFORMATION
Tru#¢es
M5 1 G lardine
M5 l A H￿ter
Mr R Shepherd
CharSty numbtr
1184B47
Independent examiner
014¥er Read FCCA ACA
larnes Todd & Co Limired
Drayton House
Drayton Larbe
Chichester
Wesl Sussex
P020 2£W
3nkers
otwest 8ank PLC
80 Lewisham High Street
London
SE135JJ
Lloyds Bank Plc
98 Virtor a Streei
London
SWIE SIL
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HA5TING5 CAT LOVERS (HCL)
CONTENTS
Page
Trustees, report
Independent exarniner's report
Statement ol hnancial acDVities
Balance Sheet
Notes to the h'nancial siètemenis
7-11
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HASTINGS CAT LOVERS (HCL)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST2025
The trustees preseTht Iheii annual reporl and hnancial stai*rn*nts lor the yEar ended 31 August 2025.
The financial siaiements have been prepared In atu)rdance with ihe accovnDng policies sp.t out Ill DDte I to tho frryancial
statements and comply with the charitV'5 governi￿ docvrnent. the Charines Act 2011 and "Accciunting an(J Reportyng bv
Chari)es- SIAtpmpnt of Recommended Piactsie applicable to charihts ?rep3rinÉ rheir accounts In actordanre with the
Financial Kepoinng Standard applicatAe in Ihe UK and ReDublii of ITeland IFRS J021- leNecDve i January 20191.
Objt¢ti¥e5 #nd a¢ti¥ities
The objecr5 01 irye Charity are for the beneht of the public. to relieve the 5uNerin4 of cars and k4ttens In need of cère and
3ttenbon and. in particular. io pfovide rescue and rL,hurninK fgr Ihe receptron, care and rreatfr*ni ol such cats.
The Charity aims to help..
Elderly people.
People with disèbilitit5' •Trd
The Reneial putAic l rndnkind wth IhEir cats related problern5.
Publlc beneh-t
Tne. rriJ81Èg% have paid Oue reeard to euidin¢e issutd by the Charity Cornm&s5ion in decidin8 the charity'5 4cti¥itie5.
Actlvltles
We are è 2417 Charity and the main a¢Dvitre5 duriryz the year were..
Helpine cèts In tie communlty,.
AeliyTnifig Cdt5 And kittens acrpplpd inlo our cait..
Wella.'e support of cats clèssifred J%'Svppw¢ed Cals.:
Collection of ¢Je<eased cats from the public domain and Iran5port lo ¥*t5 tor IdenDhcaron purposes,.
Peunite lost and found cal5 Wlth their owners-, and
Fundraising lo suppDri the cat5 in our tare
Achlevem¢nt% and perf•im•h¢e
IN lurth*rane* al Ihe o)jecDves of the Chèrity. we collected 8 dec*ased iats. usually w cThm5 of road trathc accidents, and took
them 10 ihe vets to check lor mKrochips in iho hopo ihat they would bè reuiiled Wilh i*eir owrsers.
During the yeèr..
4 cats were taken Into res<ue.
2 cats were rehomed..
159 tat5 ielped wilh èdvice given 10 i*ir owners or rnernbe￿ ol the public.. and
31 cats were réunited with ihei. owneis
We a150 had 26 cais in our care and 6 cats n suppoited fD5ter rare
Due to hpalth and behavinbral oroblems thErE has been èn intteasÈ iry t*e number ol lonE Siw c*s who need extra vet
support and specialisi care so. therelore. cannot be rehoffled.
We hA¥p 15 5pon50rs foi 18 long slay rais
We hawe 3 Facebook pa8e5 Wlth approximately s3(￿) TneTDbET5 and 1700 fol owers..
Hastings Cai Lovers IH(Ll wilh app-Oxi￿alelY 37LK) member5'.
Hastings Cat LDveis Fundraising With approximately I6￿ members. and
HCL Rescue Kittys wilh 17LNJ followers
We have a cornmitted ream of volunteer5 who Drelessly raise funds lo.. rhe Cats in our Cafe.
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HASTINGS CAT LOVERS (HCL)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
NoihinÉ has choneed uver the past few years in cat resiue All the resc￿$ ale stru88ling to ra15e fund5 and rehDrne the cats In
their care.
Fundra45in8 p•rformanc•
We have had many fundraisiry Veniures this year ￿ support our tats and help cats in the cortlrnunity.
We have done over 10 b￿ckel collpcDons In Asda. Morrisons ènd Testo.
We hèd a very 5urcesslul curry quli ni8ht whece we iaised £725
Lloyds Bank in Ha5tin4s held a tablt sale foi u5 and iaised £250.
Our Iwo weekly online èucthons are oui main source of funds and are styll going stiong.
ctr nbo¥
We have chhrity tolleclion po15 ID sorne ol the local shop5 and vet pracnces We èlso have foo4J rollection boxe5 ESK and
Morrisons botn In Hastyngs.
Help In the communbty
L)ue io thp. d'r* exolo%ion ol the c)t pvpulatron we are ruTrniw a subsid,sed neuterine scheme for peo￿e on means tested
beneht5.
They poy £20 towards Theuterin8 Costs and HasDn8s Cat lovers IHCLI pays ih* rest. An excellenl dell by411 accounts.
Thi5 year we have helped 29 cats thiou8h Ihis stherne.
Wp have a150 hplppd with vet costs lor sever31 cats whose ownéiswère In financial difkulty.
ReseNes pollcy
It Is the policry ol thE Ihdiily thal unrESlii£ted lunds which ha¥e noi )eeD dc5ignaied for a specihc use should be maintained at
a leve eouivalent io belweeD i.jree and 51X rntbnlh's ￿￿￿ndIt￿le The irJ51EE5 consider that fÈ5èrves JI thi5 level will ensure
that. In the event ol a 518thiftcani drop i.ry fuhdirtg. they will be able 1¢ co4rinJe Ihe ch*ity'& cJi'ent aitrvitie% while
considerJnon Is given io ways in Which addittornal lund% mèy be ra15ed This level of reserves has been maintbined throuth¢ul
thL' year.
Structure. gov*rnaneè and managen￿￿t
The trustèes V4ho sefved dJtin& the year a•d Jp to the date ol s¥naiure of ihe hnancial ststements were..
Ms l G Jardine
Ms L A Hunter
Mr R Shephe¥d
Recruitment and appoSmtment of trustÈts
The Tru5fe£s and Fundra15In8 Tearn are all volunieeis and r￿Tre ol the trustees has any beneh-cial interest In the company. All
of the tfU5tees3re members of the company and Euaraniee lo contribuie El ITr the event ol a winding up.
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rn151TO'IIEpoRf ICONnNUIDI
MIIGJ
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HASTINGS CAT LOVERS IHCL)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HASTINGS CAT LOVERS IHCLI
I reporl lo the tiustets on rny e￿amInatiOn of the hnancial staiemenis of Ha5tinES Cat Lovers IHCLI (the chariiyl for the yeai
ended 31 August 2025
ftespons1blll￿es and basis of ￿pOrt
As the trustees of the charity you are responsible lor the prpparatson of the fi-nancial Statements in accordance with the
requirernent5 01 the Charibes A(r 20JI.
I report In respect of my examinaben of ihE charily'5 h"nancial statements tafried out undei seciw)n l45 af Ihe Chaiihes Art
2011. In iarrying Qdt my examsnatlon I ha¥e followed tle Direthons iivÈn by the Chafity Comm15yon under sech¢n 14515llbl
I thTr ChaiitriQS Art 20. 1.
Independent exarnin?r's statem¥nl
Your attention is d¢awn ro ihe faci thèi the charily has prepared the fin•noal 51aternent5 in accordance wilh tho rolo¥ant
vtr%idn tsl th• Staiemtnl ol Recornrnended Pracrce app'cable to charithes preparing their hnaTrci31 slatemenis In accordance
With the Financial Ropornng siandaid •ppli¢able in Ihe Uk and Republi¢ tsl Ii•+aThd IIRS 1021.n preference io the Accountin8
and Repornn8 by Lharithes.. Statèment of Recomrnended Pracncc Is%urd on l April 7rM)S which 15 refprivd to In the exlanl
reRtslarons bui has beefj withdrawn l under514nd ihar ihis has been done In order for ihe hnancial STaiemÈrtts to provide
a true and fair View in Ircordance wirh UK Gtnerally Acctpred AccotsnDng Pracnce.
I hav￿ rnmpl*rpd my examinatron I conh.rm thèt Tho m3tteri ttsme to my artenth'on in connection wilh the eximinatyon
8iviw rne cause io belie¥e thot ITr any rn,Iteriol respoct-.
acCoun￿nI retords werè not kepi in respect of the chariiy as required by secthon 130 01 ihe Chhrthe5 Act 2011.
Ihv Iindnrial slalernent5 do not a<cord wilh those Fecoid5' or
the financial statements do not tompiy with the a?plic•ble requirernenis concernin6 the torm aThd ton¢tn¢ ol hnantial
stattmenis Stt Oul In the Chafithes (Accounis and Repgrt51 RegulaDoThs 2￿8 olher than any requilem￿l that the
hnaiici•Jl yrarenienls give a rrue and laii view, which Is ￿01 a fflattei ion%dered as phrl o, an Indepcndcni examination.
I havv no ioncprn5 and havil (ome acros5 no other ffjatters In coDnectsun with the examinaDon 10 which attenron should bE
drawn In th15 report In trrder 10 enable a proper understanding of the hnbt)cial statemenls lo be rea(hed
Oliver R••d FCCAACA
Jamvs Todd & Co Limited
Dra¥lon Ilotss+
Draylon Lane
C*ichoste'.
WEst Su55ex
P020 2EW
Dated.
06101 12026
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HASTINGS CAT LOVERS (HCL)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST2025
Unrt5trKt¢d
lunds
2025
e5trided
funds
Totsl
UnrE5trlcted
lunds
1025
2025
2024
Notes
Income from.
Donations and legxies
Chariiable acmvines
7.095
31.661
945
8.040
31.661
3,026
34.608
Total Income
38.756
945
39.701
37.634
EKpeDditure on..
Charitable actiwities
39.110
2.109
41.219
37.451
Totil *APEnditur•
39,110
2.109
41.219
37,451
Net incofflellexpeoditurel
1354
11,5181
183
Transltrrs b+tw+vn lunds
1,164
Npt mo¥emenl in lunds
183
Recone+liaThon of fund%'.
Fund balances at I September 2024
17.869
17.869
J7,686
Fund balanc•5 at 31 Auiust 2025
16,351
16.351
17,B69
The statement ol hr)ancial acrivitses Includes all 8ains and losses re(oÈni5ed In ihe year. All I￿oMe and expenditure derivt
from conDDUln8 acllv.hes
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ASTW40S CAT IMCLI
ASAT31 A{￿lIST1029
sh•tb•nk•￿I kn hvd
liJS1
17169
16351
17J69
17.869
16JS1
17*69
MslGla
rR￿d
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HASTINGS CAT LOVERS (HCL)
NOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Accoubttsng policies
Charity inlofftiati¢Jn
3sting5 Cal Li>ver5 IHCLI IS a charily registered with the Charily Cummission of Fnland and W4le& number 1184847.
The Chartiy 15 governed by a Trust Deed dated 9 Ay8usl 2019 asdeuile(J In the Trusiees, Repoit.
l.l Bash ol p￿paratIon
rhe financi31 statements have been prppared ITh accordance WlTh the chariry's goveinin8 document. Chafifje5 Act
201 L, FRS 102 "The Financial RpportnE Standard applKable In lrye UK and Republic of lieland" I'FRS 102.1 and the
harihe5 SORP AccounttnE and Repornn8 b¥ ChariDe5. Siaiernent ol Recomwended PTailice appliiable to charitres
preparin8 Iheir accounts In ècttrrdantÈ with the finaniial Reportin8 Siandafd ao?Iicablt In trye UK and Republic of
Ireland IFRS 1021, letf?.Cttve 1 Januaiy ?0191 The Iharrty Is a Publ¢c Beneht Enttty as dehned by FR$ 102.
The chaiity has taken advanta8t ol ihe provisions In the SORP forcharives ro prepare a siatement ol Cash Flow5.
The hnancial staiemen15 have departed ficKn the Chaiities IAc£oJnts aryd Repoitsl Regulatrons 2008 on ¥ tD ihe exlenl
required to provide o true ond fair view This departure ha5 Involv￿￿ followin8 the Slaiemenr ol Recommended Pfactste
for choritre5 applyini FRS 102 raiher than ihe vei¥ioo of the Staiemeni ol Re<oM[ne￿ded PractKC whith 15 reterred io In
the Re8ulatioTrs bul which has since been withdwawn.
The hnancial stètements ère prÈparÈd In steilin8. which 15 Ihe 1vncD￿3fr currency ot the charily. Monetary amounts In
Ihese h'nancial siaiemenis afe rounded 10 the neaie5t £
The financi31 staiements hèwe been prepared undei Ihe ieceim and payments mpihod The piincipal accounttn8 policies
ad¢pied art set gut bplow.
1.2 G•ini ¢tsh¢•fh
At Ihe Dme of appioving the hnancièl stètcmenis. Ihe trustees re050nable expcciahon thar the charity has
ade4uaie ￿soUl¢eS to conttryue In gperatyonal ex srence Ine foreseeèble lulure Thus iht trustees conttnue to adDPt
the 8oin8 concern basis ol aicoJntyng ITh preparing the frnantthl staternenis
1.3 Chailtabk funds
Unrestricted lunds are available lor use at thE dI5(ret￿n of the tvuslees In furrherance ol Iheir charitats¢e obiecnves.
1.4 Income
Income 15 recogni5ed when the chariiy recewes rt.
1.5 ExpendTrture
Expendilure Is recogiised oncE the ThL￿e¥ has beery spent.
Expendiiure Is classihed by acbvity. The iosts of each atnvity are made up of ihe toral of dir￿1 cosis and shared c0515,
Inc.udin8 5UPPOII cvs15 Involvcd in undertakin8 tèth atDvrty DirErt C05t5 3ttributable to 3 51ngle aCDvllV èle èllDialed
¢Jire-Ily 10 Ih31 acnvity. Shored cost5 which cuTrtribute to rnofe than one achviiy and suoport costs which ale
Jnribuiable to a sin8le acbvity arE apporknuned ￿tween those acknvitres ory a bJ515 congMeni Wllh the use ol resourtes.
1.6 Cash and cash equwalents
Cash and cash eoubvalents Include cash In har￿. dep05it5 held at cal With bank5. Other short.term liquid investmen15
with original maturines ol three months 01 less, and ban< ovEwdraft5 Bat4k overdrafts are shovln within borrowin85 In
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HASTINGS CAT LOVERS IHCL)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENOED 31 AUGUST202S
Accountlng polKles
(Continuedl
Basic fi-nancial assets. which include deibiors and £ash and bènk balances. ale Initsally rneasured a rran5actson price
Including Iran5athon costs and are subsequently Caified at amurised tost uMn8 rhe eHeiiive inte￿$1 method unle55
the arrangetnent conshlure5 a ftnancing rransacr,on. where the iransacthon Is measured ar the prp5ert valuè of th
future recelpts discgunled at a ma.ket rate of Inieresi. Financ'al assets dassihed as reieivable %ithin one year are not
mortis
8uslcAlnunclal Ilobillties
8•51¢ Inancial Iiabilitses. Including £rediiOn and bank loan5 are Inityally reco8n15ed ai iransèction prite vnle55 Ihe
arran8emeni consviutes a financing iransaction. where the debl Insirufflellt Is rneastsred at ihe presert value of the
lutu'e paynienls disLuuiilyd 41 a rnoikel rale ol ￿te.'est. Financial liabi14hes cla5$1lied as payèts￿ within vear are noi
arnoity5ed.
Debr in51rumenis are subseQueni￿ caiiied • èmorosed ¢ost. ihe eflecttve iThierest rate method.
Trade creditor5 ore obliiatron5 to pay lor 8oods or ser¥kes thèt bten acquired in the ordinary couise of uperitro¥n5
from suppllers. Amount5 oayable ère chssihed as cwreit liabilit.e5 11 payment Is due within one year or lèss It not. Ihey
are pre5enied a5 nOn￿urren1 liaknlires Trbde ctediiors arp rEcognisel Initr3 ly ai Iran5ècron pnce and subse9uently
m•asvred èt arnvrrTsed cost usin8 the elfecrive Interest rneihgd.
Oerecoqnifron •lfvnonclolliobMilles
Flnan£lal ￿lbi￿"tieS are deiecoanised wh¢n thp Ih4VitW5 ionlractual obl*aDons expire ￿ aro d6schar8ed or Cancelled.
Ciltlcal accountini estlmales and Jud8￿1￿ntS
In the applicatron of the chanty's atcountyng politi•%. thtr trustees are required tn mak? jud8emènts, estimates and
a5surnption5 abour the carryinE amount of asseis and Iiabilityes ihal are nor readiw èppaient Ifom Oihor sourctrs. The
estirnaie5 and asSOCtated assumpthffi5 are ba5e41 on h15torical experience and other lactors that aTe considered to be
relevdnt Actual re5ullS may difler fiom these psfimales
The esnmates and undertyin8 assumpnons are rev1ewed an ongoine basis Revisbns to accounring esnrndtes Ore
recoEni5ed In the period In which the esthmale 15 revised where the rewsion affecrs only thèt perioj. or In the period ol
the ievision and lulure peiiods v4heie the revi5iDn aNeds both curient and futuie periods
Income from donabons and le8acbos
Unrestricted
funds
2025
AÈstrkièd
Unrestricted
Restiitted
funds
Totol
funds
2025
2025
2024
2024
Z024
Donation5 bnd gifts
7.095
945
8.040
3.026
3,026
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HASTINGS CAT LOVERS IHCL)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
Income from thafTrtable acllvitles
Unrestrkttd
Vnre5tricted
funds
2024
funds
2025
Cat Sanctuary
Sale ol goods
Sale5 of Services by benehciaries
O¢her Income
225
2,849
31.534
2,9S9
28,702
31,661
34.608
Expenditure on £haritable a£￿¥￿e$
Cat SarKiuary C•t S•fi¢tu•ry
202$
1024
Dir*tt cosls
Veterinary fees ènd meilicine
Cat food and littèr
20,8S1
10,278
2,222
3,Q49
17.856
11,671
1.375
1.552
Fundiaising mèterials
Cat welfare
36,4CYS
32.454
Share ol support ènd io¥ernan<e ¢o$ts lsee note 61
Supporl
fjovernance
4,S19
3C¥J
4.757
240
41,219
37.451
Analy515 by lund
Unresrricted funds
Re5tiicled funds
39.IID
2,109
37.451
41.219
37.451
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HASTINGS CAT LOVERS (HCL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDEO 31 AU6U5T2025
Support cost5 allocated io actl¥ilies
Z015
2024
Motor eMp*iises
A¢countancv
Computer eNpenses
Reni
346
780
622
2.408
363
338
780
488
2.S80
272
ID5urance
SlaDonerv
Sundry eKpen5t5
Govprnanrp ro%is
195
104
240
4,819
4.997
Analysed between..
Cal Sancluary
4,819
4,997
Ntt mov¢menl in lunds
2025
2024
The net mo%*.m*nt ifi funds 15 51ated after chai8in8llcreditiryil
Fees payable for rhe Independèni e4arninan¢￿ off *hp rharit¥'s h"nan£ièl statemefils
210
Trusttos
None t>1 Irustees lor any persons conheded wilh Ihernl ￿CeiVed any rernunerJtyon or benefits from the charity
durin6 the year.
Employtts
The average rnonihly number of employees durin8 the year wa
2025
2024
Numbev
Numb¢r
Total
Ihere were no employees whose annual remunerarop was nK)re than £60.000_
io
Taxayon
The chariiy 15 exer￿p1 from taxatton on It5 3c1iviiie5 because all its ifiiomE is applied for chariiab1e purposes.
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HASTINGS CAT LOVERS IHCL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDEO 31 AUGUST2025
li
estrlcted ftsnds
Ai I Sepiember
Z024
Incom￿%
so￿r(e$
Re50uices
expended
Transfers
At 31 Au8USt
2025
The Leo Fund
945
12.1091
1.164
The Leo Fund was è ieseivt c."eatÈd to htlp a cat called Leo and suopori the fdmil¥ vjilh veterinary fees Fundraising 4va5
done to hvlp pay for Ihis proiefi and any shortfall was donaied via the unr¢51ricted ieserves held ￿ Ha5ttn8s Cai Luvor5
IHCLI.
Iz
Vnresiii¢ied lynd5
The ￿￿reStriCted funds r>f Iht ch)rilycornpri5e 4h• Jnpxppfjded balarKe5 01 donattan5 and Eranis which ère not subject
10 5pecihc condinons by dontrrs and 8raniors a5 10 how they rnèy be u%ed Thèse iiiludt designare.d fund% which ha¥p
b@en sei aside out of uniesificied lunds by the Irv5ree5 for 5pecihc purp)ses.
At l Septembei
2024
Ineomlnt
Rtwurces
exptfvded
Transl•rs
AI 31 August
202S
General funds
17.869
38,756
139.1101
16.351
Pre¥loys ￿*r..
Al I Stplember
2023
IncDmlnl
sourc•s
Aesources
eApendtd
Transfers
Al JI Auiusi
2024
General funds
17.686
37A34
137,4511
J7.869
13 R•lat•d party tfansartlons
Theie were no dis(k>sa￿e related paiiy tran5actr0fi5 duri￿ the ￿ar 12024. nonel
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