## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2022** ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **CHARITY REGISTRATION NUMBER: 1185069** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS ## **FELINES 1ST** (Charitable Incorporated Organisation) ||**CONTENTS**| |---|---| |Page 3|Legal and Administrative Information| |Pages 4 to 7|Trustees' Report| |Page 8|Statement of Financial Activities| |Page 9|Balance Sheet| |Pages 10 to 17|Notes to the Financial Statements| |Page 18|Independent Examiner's Report| ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1185069 **DATE OF REGISTRATION** 28th August 2019 **START OF FINANCIAL YEAR** 6th April 2021 **END OF FINANCIAL YEAR** 5th April 2022 **TRUSTEES AT 5TH APRIL 2022** J. Newton R.J Collins R.E Martin K. White A. Harris B. Avery P. Cooper (Resigned 1st October 2021) **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Association Registered 28th August 2019 ## **OBJECTS** For the public benefit to promote humane behaviour towards Cats by providing appropriate care, protection, treatment and security for Cats in and around the Surrey/Sussex area which are in need of care and attention by reason of sickness, maltreatment, poor circumstance or ill usage, in particular but not exclusively by; **a)** Rescuing Cats that that are in need, alone or vulnerable; **b)** Reuniting lost Cats with their owners; **c)** Rehoming Cats that have been rescued or are no longer wanted; **d)** Undertaking a trap, neuter and release programme for feral colonies; **e)** Providing Cat welfare education, including promoting the neutering of Cats. **CORRESPONDENCE ADDRESS** Felines 1st CCA, 1-2 The Orchard Gleneagles Court Brighton Road Crawley West Sussex RH10 1JH **PRIMARY BANKERS** HSBC Bank Plc 9 The Boulevard Crawley West Sussex RH10 1UT **INDEPENDENT EXAMINERS** Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS 3 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT FOR THE YEAR ENDED 5TH APRIL 2022** ## **Report of the Trustees' for the year ending 5th April 2022** The trustees are pleased to present their annual report and consolidated financial statements of the charity for the year ended 5th April 2022. The financial statements comply with the Statement of Recommended Practice – Accounting and Reporting by Charities (FRS102: SORP 2019) accounts, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. ## **1. Purpose and Activities** **Legal Purpose** - the legal purpose of Felines 1st as a Charitable Incorporated Organisation (CIO) is to further the public benefit of promoting humane behaviour towards cats by providing appropriate care, protection, treatment and security for cats in and around the Surrey/Sussex area, which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage. **Activities** – main activities undertaken to deliver on the CIO’s purpose: - a. the rescue of cats in need, alone or vulnerable - b. the reunification of lost cats with their owners - c. the rehoming of rescued or unwanted cats - d. the undertaking of a ‘trap, neuter and release’ programme for feral colonies - e. the provision of cat welfare public education, including the promotion of neutering ## **2. Achievements and Performance** **Performance** - Felines 1st began its third year of operational activities on 1st April 2021 having started its operations on 28th August 2019. Because of the hard work, dedication, and skills of its volunteers, the still-young charity has changed the lives of many cats who were found to be homeless, unwanted or in need of medical care. Felines 1st is proud that, as a small, young organisation, it has achieved so much and been able to provide such impactful care to the cats of its community. **Achievements** - During the current reporting period, Felines 1st fulfilled both its mission and its legal purpose through the following achievements and activities: **a. Rescue of cats in need, alone or vulnerable** – 126 vulnerable cats in need were rescued, bringing the total rescued since operational activities began to 321. Frequently, cats in need of help or rescue are reported to the charity by members of the local community. Rescue of these cats, including the use of humane traps, when necessary, is the responsibility of the Trap and Rescue Officer. A rescued cat in need https://www.facebook.com/Felines1st/posts/4744235325702182 Cats in the care of the charity are fostered by dedicated volunteers until they are rehomed. They are housed indoors or in outdoor purpose-built cat pens which are heated when conditions are appropriate. They are always provided with proper veterinary care, food and water, shelter, and an enriching environment. The welfare of all animals in the charity’s care is the responsibility of the Welfare Officer. A number of those rescued were kittens born into vulnerability by feral parents. The charity’s intervention increased the quality of their lives and prevented them from increasing feral colony populations. Some rescued were at risk through proximity to busy roads while others were apparently homeless and abandoned. With no known access to shelter, proper nutrition or veterinary care they were left to a life of danger, loneliness and hunger. At rescue they often suffered with parasites, illnesses, injuries and poor general health. Felines 1st was able to provide loving, stable care for these cats dramatically improving their lives and prospects. **b. Reunification of lost cats with their owners** – 113 rescued cats whose owners could be identified were reunited with them. Felines 1st endeavours to reunite cats with their owners whenever possible and appropriate, and hosts a page on its website dedicated to assisting the community to communicate lost as well as found cats https://felines1st.org/reunite/ **c. Rehoming of rescued or unwanted cats** – 105 rescued cats were rehomed, bringing the total rehomed by the charity since operational activities began to 249. Rescued cats are homed to carefully vetted households. Prospective adopters must be responsible and able to provide appropriate care. Education is provided to them and they are evaluated for their ability to meet the overall needs of a cat as well as the compatibility of the household with the specific cat to be adopted. Finding and vetting suitable adopters is the responsibility of the Homing Officer. 4 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 5TH APRIL 2022** **d. Undertaking of a ‘trap, neuter and release’ programme for feral colonies** – the number of feral cats trapped, neutered and released is included in the number of cats rescued (above). Feral cats in need of help and/or population control are reported to the charity by members of the local community. After assessment of the situation, including verification that the cats belong to a feral colony, they are humanely trapped, neutered and released back to their colony. **e. Provision of cat welfare education to the public, including the promotion of neutering** - cat welfare education was provided to the public through general educational articles, subject specific presentations, and one-to-one discussions. Topics covered ranged from how to determine if a cat is in need of assistance to the importance of regular veterinary care such as vaccination and microchipping. And from the need for, and benefits of neutering to how to understand cat behaviour. This outreach occurred via homing shows and other events in the local community, individual homing evaluations, and social media forums linked below: Felines 1st website https://felines1st.org/ Facebook https://www.facebook.com/Felines1st Twitter https://twitter.com/felines_1st?fbclid=IwAR3ZX-Oz8N7ZD3r68Hl5IEZiEtKFY5L_mf2YaxJjpwaEnbz9SWaaFceYnDQ Instagram https://www.instagram.com/felines1st/?igshid=jvznoxlcpan6. Links to some public outreach examples: https://felines1st.org/nevada-and-luna-indoor-catshttps://felines1st.org/rescue-stray-cat/ https://felines1st.org/no-8-im-dreaming-of-a-quiet-chri ## **3. Highlights** **Memberships** - Association of Dogs and Cats Homes (ADCH), this membership was granted to Felines 1st after demonstration that the care of cats within the charity meets minimum welfare standards; https://felines1st.org/adchmembership/ Crawley Community Action, this membership granted to Felines 1st has allowed the charity to reduce registered office costs **Community Partnership** – the charity partnered with the Body Shop; a local business interested in supporting local charities. They invited Felines 1st to attend and raise funds at their Re-Opening and ribbon cutting ceremony and continues to hand out written materials supporting the charity. **Grant(s)** – the charity was awarded a financial grant of £4,000 by Lush Retail Ltd. in support of Trap, Neuter & Release programme work in the Burstow, Surrey area; and another financial grant of £500 by the Animal Protection Trust to assist with veterinary costs associated with the neutering of cats. **Website Updates** - the charity has continued to keep both a public record of its rehomed cats and a log of updates from rehomed cat’s owners on its website which serve to provide continued inspiration to its volunteers and enables public awareness of the charity’s impact within their communities. Links to public record pages on website: https://felines1st.org/success-stories/; https://felines1st.org/owner-updates/ ## **4. Governance, Structure and Management** **Governing Document** - Felines 1st is a Charitable Incorporated Organisation (CIO), governed by its Constitution dated 26th August 2019. Membership of the CIO is open to anyone who is interested in furthering its purpose, subject to his or her agreement, and acceptance by the other members who by so doing, have in good faith agreed that the new membership would further the purpose of the CIO. A member may be an individual, a corporate body, or an individual or corporate body representing an organisation which is not incorporated. **Structure and Management** - There are no paid roles in Felines 1st. Oversight of the general governance and management of the CIO is by volunteers in trustee and committee membership roles which oversee the rescue, reunite and return activities, rehoming, asset management, volunteer engagement, and all activities essential to delivering on the legal purpose of the CIO. In addition, volunteers in supportive roles provide cat care, fundraising, and public engagement including outreach through social media. Collectively, their work enables the CIO to be effective and successful. Furthermore, membership of the CIO is open to anyone who is interested in furthering its purpose. 5 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 5TH APRIL 2022** **a. Volunteer Roles** - volunteer roles are continuing to evolve as the charity grows. **Governance and Management** - Trustee (compliance and legal), Committee member (oversight of daily operations, management and strategy), Bookkeeper (volunteer reimbursement, record-keeping, financial updates and reports), Administration (meeting secretary, postal collection and database). **Rescue, Reunite and Return** - Trap, Neuter and Release Officer (self-explanatory), Welfare Officer (cat care oversight, liaison with fosters and veterinary offices, lost and found cat coordination, management of perishable assets) Fosterer (cat care, partial adopter evaluation). **Rehome** -Homing Officer (potential adopter screening, home visits and follow-ups for progress and neuter requirement, adoption procedures, and microchip registration). **Asset Management** - Maintenance Officer (installation and upkeep of pens and donation storage area). **Volunteer Engagement** - Volunteer Coordinator (recruitment, engagement, training and learning, and social functions). **Public Engagement** - Social Media Officer (self-explanatory), Publicity and Website Officers (maintain website content, advertising, and public education outreach). **Fundraising** - Fundraising Officer (car boot and event table sales, homing shows, physical and in-kind donation management and sales). **b. Appointment of Trustees** - During this reporting period, Paul Cooper resigned as trustee. As set out in the Governing Document, the CIO will have a minimum of four trustees and a maximum of nine. At Annual General Meetings (AGMs), onethird (or the closest number if the total is not a multiple of three) of the charity trustees shall retire from office. The charity trustees to retire by rotation shall be those who have been longest in office since their last appointment or reappointment. The members or the trustees may appoint a new trustee at any time whether additional, or to replace those retired or removed, provided that the maximum number is not exceeded. ## **Trustees** the following Trustees served within the reporting period ||**Trustee name**|**Date(s) in role**|**Appointed by:**| |---|---|---|---| |1|Rosemary Collins|1-Apr-20 - Current|Trustees| |2|Rosemary Martin|1-Apr-20 - Current|Trustees| |3|John Newton|1-Apr-20 - Current|Trustees| |4|Kaitalin White|21-Feb-21 - Current|Trustees| |5|Avril Harris|21-Feb-21 - Current|Trustees| |6|Bradley Avery|21-Feb-21 - Current|Trustees| |7|Paul Cooper|1-Apr-21 - 01-Oct-21|Trustees| ## **6. Financial Review** **Financial Responsibility** - It is the responsibility of the trustees to ensure that the charity maintains sufficient funds to provide for all the animals in its care. Financial prudence has always been central to their decision-making. While the impacts of the COVID-19 pandemic changed throughout the year with the continued easing of social distancing, the charity continued to refrain from instigating the face-to-face contact of homing shows which would have brought a large number of people together in a relatively small, enclosed space. The charity was able to begin to raise funds at car boot sales however. Other fund-raising avenues were the collection and sale of scrap metal, the online sale of donated items, adoption fees, and donations from the public. 6 FEUNES 1ST TRUSTEES. REPORT Icontlnuod) FOR THE YEAR ENDED STH APRIL W22 ihe w8r In Ukrnlm athjrtwl cnarty of scaruty fo)Y wbj #uer 5tLKks In rptal *luats't¢ts. str*g*s to trot al c•ts in recw¥ed (Sèts and ltr in Poll¢y for Iboldkng r•••Yv••. 191 h•¥ h*t k4 eash reswves. HcAw¥er. thi$ wll ￿pI￿nted. granta r8wYfrJ thi4 r•pybrwJ I)I•￿r9 £4,srKI. 111. Fund￿*[￿9. throthah th• SBl• ol *>)d• thii typ• I￿Jd bo toi4 1ob¥ Bl evants 8& c8r t￿￿8 ￿ 8n* Iq*¥ txrt r4Jrtwknd ￿rk¥a wrf(xl)￿Trd Ihe 8a18 ofthnat•J Trn¥t••o' R•spoMlbSlU tho s1¥10 ol aff•lrs 01 ts CIO •rKI dlh• of ts ¢Ks fty WILKI. kn Kry•rlry IKx• flnwKi41 $tstom?nts I Irustees are requlrd to.. nnw¢￿1 pothon CK). TW dao res￿n5*￿ fry sofowaw awts honce fty ta￿d￿j for￿ aThl offrnud 1rThg￿th1. AFprMd tyIMTriMiw80n............ S¥red teidfbyTnMte•.... . Prfnt•J Na ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2022** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Charitable Activities
**3b**
Activities for Generating Funds
**3c**
Other Incoming Resources
**3d**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
10,371
4,500
14,871
16,625
8,324
-
8,324
8,410
14,081
-
14,081
7,401
50
-
50
78
**32,826**
**4,500**
**37,326**
**32,514**
35,179
-
35,179
27,053
913
-
913
600
**36,092**
**-**
**36,092**
**27,653**
**(3,266)**
**4,500**
**1,234**
**4,860**
6,408
2,835
9,243
4,383
**3,142**
**7,335**
**10,477**
**9,243**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 10 to 17 form part of these financial statements. 8 FEUNES 1ST aAL￿cE SHEET AS AT sfH APRIL 2022 Total Total Flx•dAK•ets Ag¥el¥ Irwe51ments Totsl Fht￿ n1 975 n1 ni 973 Curygnt As••ts C8$h at Ba￿ aThJ In Hw¥J Tot￿ Cuff•ntAuats 8.781 ¢781 14.116 12,214 12,214 7J35 4.370 4,370 3.946 NET CURRENT A88Ef8 2.411 9.748 10,4TI 1.?43 Cr•dltorn'. Affthnts falrq on8 yY•r 10.477 Furthdth•Chwlty G•rt*￿ 3,142 3,142 7,335 6,408 Tot•1 Fund• 1142 10N77 Awrrvart . ............ ..... . ... ....................... ..... .................. . . . sI￿￿j on th*bBhdftyTnJtho.. ... . Prfnied NaTh'. ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2022** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## _**Recognition of Incoming Resources**_ These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the trustees are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## _**Incoming Resources with Related Expenditure**_ Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## _**Grants and Donations**_ Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## _**Tax Reclaims on Donations and Gifts**_ Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. ## _**Contractual Income and Performance Related Grants**_ This is only included in the SOFA once the related goods or services has been delivered. ## _**Gifts in Kind**_ Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## _**Donated Services and Facilities**_ These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## _**Volunteer Help**_ The value of any voluntary help received is not included in the accounts. ## _**Investment Income**_ This is included in the accounts when receivable. ## _**Investment Gains and Losses**_ This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 10 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2022** ## **1. ACCOUNTING POLICIES (continued)** ## **Expenditure and Liabilities** ## _**Liability Recognition**_ Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## _**Governance Costs**_ Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters. ## _**Grants with Performance Conditions**_ Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## _**Grants Payable without Performance Conditions**_ These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## _**Investments**_ Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## _**Unrestricted funds**_ These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities. ## _**Restricted funds**_ These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes. ## _**Designated funds**_ These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects. ## _**Fixed Assets**_ Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## _**Depreciation Expense**_ Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows: Fixtures, Fittings and Equipment 25% - Reducing Balance 11 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2022** ## **2. TANGIBLE FIXED ASSETS** |Cost
06-Apr-21
Additions
Net Book Value at
05-Apr-22
Depreciation
06-Apr-21
Charge
Depreciation at
05-Apr-22
Net Book Value
05-Apr-22
Net Book Value
05-Apr-21|Fixture &
Equipment
**Total**
Fitting
Cost
**2021/22**
£
£
£
-
1,625
1,625
-
-
-
-
1,625
1,625
-
650
650
-
244
244
-
894
894
**-**
**731**
**731**
**-**
**975**
**975**| |---|---| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 5th April 2022 : None 5th April 2021 : None 12 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2022** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Charitable Activities**
Adoption Fees
Cat Work
Pet Plan|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
10,371
-
10,371
9,625
-
4,500
4,500
7,000
**10,371**
**4,500**
**14,871**
**16,625**
7,445
-
7,445
8,000
846
-
846
350
33
-
33
60
**8,324**
**-**
**8,324**
**8,410**| |---|---| |**c) Activities for Generating Funds**
Cat Homing Show
Fundraising Income
Sale of Goods
Stall Sales
**d) Other Incoming Resources**
Sundry Income|-
-
-
-
592
-
592
369
4,346
-
4,346
3,409
9,144
-
9,144
3,623
**14,081**
**-**
**14,081**
**7,401**
50
-
50
78
**50**
**-**
**50**
**78**| |---|---| 13 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2022** ## **4. RESOURCES EXPENDED** |**Note**
**a) Cost of Charitable Activities**
Bank Charges
Calendar Costs
Cat Food & Litter Costs
Depreciation Expense
Equipment Costs
Hall Hire
Insurance Costs
Office Costs
Repairs & Maintenance
Shelter Manager
Sundry Expenses
Veterinary Fees
Veterinary Products
Website Costs
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2021/22**
**2020/21**
£
£
£
£
19
-
19
-
-
-
-
324
348
-
348
168
244
-
244
325
1,670
-
1,670
2,084
341
-
341
-
-
-
-
257
524
-
524
-
1,080
-
1,080
-
420
-
420
78
435
-
435
436
29,302
-
29,302
23,381
692
-
692
-
106
-
106
-
**35,179**
**-**
**35,179**
**27,053**
650
-
650
600
263
-
263
-
**913**
**-**
**913**
**600**| |---|---| 14 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2022** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |ADCH Grant Fund
Animal Protection Trust
Lush Grant Fund|**Balance**
**Balance**
**06-Apr-21**
Income
Expenditure
Transfers
**05-Apr-22**
£
£
£
£
£
2,835
-
-
-
2,835
-
500
-
-
500
-
4,000
-
-
4,000
**2,835**
**4,500**
**-**
**-**
**7,335**| |---|---| ## **PREVIOUS FINANCIAL YEAR** |ADCH Grant Fund|**Balance**
**Balance**
**06-Apr-20**
Income
Expenditure
Transfers
**05-Apr-21**
£
£
£
£
£
-
7,000
4,221
56
2,835
**-**
**7,000**
**4,221**
**56**
**2,835**| |---|---| Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above. 15 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2022** ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** |Cash at Bank & in Hand
**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**05-Apr-22**
**05-Apr-21**
£
£
**£**
**£**
6,781
7,335
14,116
12,214
**6,781**
**7,335**
**14,116**
**12,214**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**05-Apr-22**
**05-Apr-21**
£
£
**£**
**£**
-
-
-
-
**-**
**-**
**-**
**-**| |---|---| ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Sundry Creditors
Independent Examiners Fees|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**05-Apr-22**
**05-Apr-21**
£
£
**£**
**£**
3,720
-
3,720
3,346
650
-
650
600
**4,370**
**-**
**4,370**
**3,946**| |---|---| ## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The CIO held no long term liabilities during this or the previous financial period. ## **11. NET ASSETS BETWEEN FUNDS** |Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**05-Apr-22**
**05-Apr-21**
£
£
**£**
**£**
731
-
731
975
2,411
7,335
9,746
8,268
-
-
-
-
**3,142**
**7,335**
**10,477**
**9,243**| |---|---| 16 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2022** ## **12. STAFF COSTS AND NUMBERS** The CIO employed no members of staff during this or the previous financial period. ## **13. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. ## **14. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **15. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily. ## **16. PUBLIC BENEFIT** The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake 17 FELINES 1ST Ichanlable Incorwrated Organisah)nl INDEPENDENT &YAMINER'S REPORT ON THE ACCOUNTS R¢port to Ihe tnmteesl membets of Feline8 1s1 on Ihe ac¢x)unt8 forthe year endtd 5th April 2022 set out on pag8s 8 to 17. Respe¢tlve ResponSi￿litIeS of TnAtq•s and Examin•r Th8 charity'8 twstees arè t•SponSib￿ for the wep8ratsJn of Ihe accfyJnls. Tho thanvs trustees can￿der thal an audit is not required for this year undw s•cbon 144 of the Charilias Acl 2011 (the Charities Act) ancl thai an Indepsnd8nt examination Ss needed It is my r96pon￿bIlty'. to examine Ihe at￿ntS undw secti¢n 145 ofthe Charitth Ad, to follow the proceflur8s 18id do￿ in Ihe Dir￿￿ ￿"ve￿ by Ihe Chaity ComMiss￿n (under section 14313IIDI or Ihe Charn￿$ Aa. ano to stalo wthether particukr matt¢¥s have ¢>)me to my att•nt •1* of Ind•p•nd•nt Ex*mIn•￿• St*t•m•nt My •xaminalion was carried out in I￿1h ￿neral th.re{A￿n$ gfvèn by th8 Charty Cornmission. An ex8min8tion include$ a revlew ol the accounting records kepl by the chgnty comp•ri8on of thè •ttounts pwented with those records. It also Ind￿d￿ ￿nsIderatIon of any unusual rtems or disr*)8uff*A in Ihft 4rrthiihtB. and seoking oxpl•n4tians Irtsrn the trustees concerning any matters. Th• procedures undertak8n ao not provide all the ￿ldeftCe that w)uld be qusred in an autht, and consequently no ¢Jpinh)n 1$ g*ven as to whet￿r the accounts Present a 'truo and lair. view and the report is limited to thts￿ mallerB Set out In th• *alement beknw. Ind•pend•nt Ex•mln•rf* Stmt¢m•nt In eonnsction ￿th rny ex8rnin81ion, no matter has come b my attention.. ich 9IV08 mo ¢•oBonob¢o cou0¢ trj ￿110¥0 Ihat in, aThy mat•ri•l r••peGt. lh• r•qyirem•nl•. to keep accounting records in 8¢x￿dance with seclK)n 130 of the Chantiè$ Acl.. and tc) rKp.pArp. swrniinlA ¥thich wth th• le¢¢￿tir4 rgcord$ and ts)mpty *ryth th• acc4¢Jnting requirémèntts olth• Charili¢¥ Act nol Wn mel., or to whith, in my opinlon, attentKM $houkl be drawn in orftsf to •natyle a woper und8r8thndlng of tho oecounls to be •ach8d. K. Collaku MAAT Castle View Accounting Lld New B8rn Mudberry Lang Bosharn Chichester West Su58ex P018 8TS Date.. 8th February 2023 18