## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2023** ## **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| 2 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1185069 **DATE OF REGISTRATION** 28th August 2019 **START OF FINANCIAL YEAR** 6th April 2022 **END OF FINANCIAL YEAR** 5th April 2023 **TRUSTEES AT 5TH APRIL 2023** J. Newton R.J Collins R.E Martin B. Avery K. White (Resigned 21st February 2023) A. Harris (Resigned 3rd February 2023) **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** **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 2023** ## **Report of the Trustees' for the year ending 5th April 2023** The trustees are pleased to present their annual report and consolidated financial statements of the charity for the year ended 5th April 2023. 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 note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. ## **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 fourth year of operational activities on 6th April 2022 having started its operations on 28th August 2019. As the charity matures, it continues to change 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, local charity it is able to help the lives of many cats. Although the Trustees are proud of our achievements to date, we recognise the lack of scale and reach, and the ambition is to take on more volunteers to enable it to grow. **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** – Rescue of cats in need, alone or vulnerable – in the period 06/04/2022 to 05/04/2023, 82 rescued or surrendered cats were supported by Felines 1st of which 19 were born in our care. This brings our feline intake up to 403 since the organisation came into effect. The local public remains our highest contributor for bringing to our attention a cat in need of assistance however the number of owners recognising us as a channel for support is on the increase especially with the ongoing cost of living crisis being experienced across the UK. The continued use of humane traps has enabled 35 of the 82 cats to be rescued because of either being abandoned or from identified feral colonies. Our dedicated team of volunteer fosters ensure that these often traumatised and distrustful cats receive the rehabilitation needed to go on to co-exist safely and happily with new owners and supporting the containment of the feline population through our spay and neutering policy. Cats that come into our care continue to receive full veterinary support to ensure that they are given the optimal chance of a long and healthy life. Potential and successful adopters are educated in the areas of cat safety. nutrition and general cat care requirements before we allow a cat to join their new home in an effort to reduce the number of returned or abandoned animals. **b. Reunification of lost cats with their owners** – the dedicated section of the felines 1st website continues to support the local community with details of lost and found cats in the local region https://felines1st.org/reunite/ with a total 8 rescued cats successfully being reunited with their owners. **c. Rehoming of rescued or unwanted cats** – 95 cats in total were rehomed successfully bringing the charities total to 344 since inception. The vetting of potential new homes is a multi stage process to ensure that the best fit for cat and owner are found. Consideration of the location and internal living environment is considered in addition to providing potential new owners with supportive resources to encourage an enhanced and fulfilling life for both parties. 4 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 5TH APRIL 2023** **d. Undertaking of a ‘trap, neuter and release’ programme for feral colonies** – 3 feral cats were trapped and neutered - 2 were returned to the colony however 1 of the 3 was pregnant upon arrival into our care as a result was rehomed with 1 of her kittens after being spayed. Feral cat populations remain an area that the charity is dedicated to supporting and continued efforts are made to trap, neuter and release with expansions to this team taking place in 2023. **e. Provision of cat welfare education to the public, including the promotion of neutering** - Cat welfare educational practices continue to take place across multiple platforms from social media, to dedicated stands at markets and car boots supported by our volunteer fundraising team. Additionally the charity hosts an annual fundraising event where advice, recommendations and enhanced awareness on matters of microchipping, neutering, welfare and cat handling are covered. The education of the public is also carried out as part of the adoption process and a dedicated email address is available and signposted on the website for further out of hours support: Info@felines1st.org - Felines 1st website https://felines1st.org/ - Facebook https://www.facebook.com/Felines1st - X (Twitter) https://twitter.com/felines_1st?fbclid=IwAR3ZX-Oz8N7ZD3r68Hl5IEZiEtKFY5L_mf2YaxJjpwaEnbz9SWaaFceYnDQ - Instagram https://www.instagram.com/felines1st/?igshid=jvznoxlcpan6. - Links to some public outreach: https://felines1st.org/rescue-stray-cat/ ## **3. Highlights** **Memberships** - Association of Dogs and Cats Homes (ADCH), Felines 1st achieved full membership of the prestigious Association of Dogs and Cats Homes (ADCH) in March 2023. After being granted provisional membership during the pandemic, the charity underwent a rigorous site audit and were awarded full membership status. By passing the audit, Felines 1st demonstrated that it has met or exceeded the high welfare standards set by ADCH, and we are immensely proud of all our volunteers who have dedicated their time and effort to achieve this recognition. https://felines1st.org/felines-1st-achieves-fulladch-membership/ https://www.sussexexpress.co.uk/news/felines-1st-achieves-full-membership-of-adch-fostering-improvedcat-welfare-in-crawley-4080221 **Community Partnership** – The charity partnered with the Body Shop; a local business interested in supporting local charities. They invite Felines 1st to attend and raise funds at specific events, continues to hand out written materials supporting the charity, as well as donating prizes for raffles. **Grant(s)** – The charity was awarded a financial grant of £1,500 by The Mars Food Fund which is a programme is open to cat rescues, for grants to be used for the feeding of homeless dogs and cats in their care, whether this is living within the rescue onsite or living temporarily with foster carers. **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 2023** **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, database updates and general enquiries) **Rescue, Reunite and Return** - Trap, Neuter and Release Officer (Liaise with public regarding identification and location of feral colonies, coordinate team for successful trapping and release, education packages on importance of neutering), Welfare Officer (cat care oversight, liaison with fosters and veterinary offices, management of perishable assets) Fosterer (cat care, partial adopter evaluation) Administration (lost and found cat coordination) **Rehome** - Homing Officer (potential adopter screening, home visits co-ordinator, and follow-ups for progress and neuter requirement, adoption procedures, and microchip registration) Home Checker (adopter home evaluation, recommendation of suitable cat human match, after adoption checks) Administration (application receipts, database updates, applicant point of contact) **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 (public engagement, general enquiries), 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, Kaitalin White (Chair), Rosemary Collins, and Avril Harris resigned as trustees. As set out in the Governing Document, the CIO will have a minimum of four trustees and a maximum of nine. Our four trustees on 5th April 2023 were therefore Rosemary Collins, Rosemary Martin, John Newton (Chair) and Bradley Avery. At Annual General Meetings (AGMs), one-third (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 - 27-Sept-23|Trustees| |2|Rosemary Martin|1-Apr-20 - Current|AGM Members| |3|John Newton|1-Apr-20 - Current|AGM Members| |4|Kaitalin White|21-Feb-21 - 21-Feb-23|Trustees| |5|Avril Harris|21-Feb-21 - 3-Feb-23|Trustees| |6|Bradley Avery|21-Feb-21 - Current|AGM Members| |7|Marcia Hibberd|9-July-23 - Current|AGM Members| ## **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 our decision-making. The charity was able to begin to raise funds from car boot sales and sale of scrap metal, the online sale of donated items, adoption fees, and donations from the public. The Trustees agreed a policy during this period to have a minimum of £200 of available funds to support every cat in our care, which has effectively placed an additional limit to the number of cats we are able to foster at any one time. 6 FELINES 1ST (charita￿ Incorporated iTrgani¥bonl TRUSTEES. REPORT Icontinuedl FOR THE YEAR ENDED 5TH APRIL 2023 VQiiGy Tor noiging re5erve5- reiirw Isi rws llQT yeT Deen In a PDSlUOTr lo any casn re5erve5. M(Iwever, Tn15 Wlll IIKeiy change in the future when the charity has be¢LYne MO￿ estaNL%hed. at stage a policy on this will be set and Prlnclpal sources of funds- The charity receNes frjnds frcffl Ihree key 8r8as'. Donations- From a range of donots. some of WI￿ donate regulaty linduding Some Felines 1st volunteen%l. Grant5 - The charty actNely seek5 financial grants. app￿.￿9 to th058 which are applicable. As Tpported earfier. we received the Mars grant for £1,500. Fundral$lng- K8 we moved beyond COVID wtrth)n$ %¥here our main fundraisin9 was done throu9h the online Sa￿ of donated go¢￿$, %ve have retumed to our MO￿ Suc￿$￿1 fundraising ac)vrt*$ such as car boots $a*s and an1￿ue fairs. as well a$ the sale of donated $cJap metsl to a metal re¢ydin9 company. Exemptlons Irom Olsc105ur• We have no exemptions from disdosure. Trustees. R•¥pon51bllltl•8 The Charitr'es Act 2011 require the trustees lo prepare financjal slalements for each finanaal year which give a true and fair of the State ol affairs of the CIO and of the surplus ol the CIO for that peric4. In preparing those fi'nancial slalements the trustees are reouired to. Se18et suilablg accounts.ng poliaes and appty them ￿sts￿nIty Make jLQgernents and tslirnaies that art ￿aSonab￿ and prudent Prepare finanaal slalements on the 90in9 ￿¢¢M l)aws unkn8 il ks inappropnat¢ to pre$umg that ￿ CIO will continue in existence. The Iru51ee5 are respon5ibk lor keeping proper accounting records. whKh disdose reasonab￿ accuracy at 8ny time the fi'nanual position of the CIO. They am also responsth lor safeguarding tho assets of the CIO and henc• for taking raasonablè $tsps for the prevenbon an(J detecbon of fraud and olher irwulanbes. 181112024 Approved by thè Trust•ts on ............ Soned en their téhall by Trustee ... Prlnted Name. John Newton ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2023** |**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
Transfer Between Funds
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
10,133
1,500
11,633
14,871
6,823
-
6,823
8,324
11,949
-
11,949
14,081
115
-
115
50
**29,019**
**1,500**
**30,519**
**37,326**
23,343
5,514
28,857
35,179
823
-
823
913
**24,166**
**5,514**
**29,680**
**36,092**
**4,853**
**(4,014)**
**839**
**1,234**
3,142
7,335
10,477
9,243
(13)
13
-
-
**7,982**
**3,334**
**11,316**
**10,477**| |---|---| 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 FELINES 1ST Icharitablp Incorporated iTrgani%abonl BALANCE SHEET AS AT 5TH APRIL 2023 Unre5tiirAed Re5tiithd Funds Funds Total 05-Apr-23 Total 054pr-22 Noie Flxed Assets T8ngible Assets Inveslments Total Flx8d A55ets 731 $48 731 Current Assets Debtor5 & Prepayment5 Cash at 8ank and in Ha￿j Total CuTh8nt A55ets 10,023 10,023 3,334 3.334 13,357 13.357 14.116 14,116 Cr•dltorn'. Amounts lalling due wilhSn year 2,589 2.589 4.370 NET CURRENT ASSETS 7.434 3,334 10.7e8 9.746 TOTAL ASSETS le$$ oJrrenl liabilrtVd$ 7,982 3,334 11.316 10,477 ¢rodltorn.' Amounts falling due in MO￿ than one year 10 NeT AsseTS 7.982 3.334 11.318 10.477 Funds ol the Charlty General Funds Restricted Funds 7,962 7.982 3.334 3.142 7.335 3.334 Total Fund8 7.982 3,334 11,316 10.477 1811r2024 Approved by the Trustees on ....... ....... S&ned on their L*half by Trustee ... .. Printed Narn8'. John NevAon ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2023** ## **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 note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (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 2023** ## **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 2023** ## **2. TANGIBLE FIXED ASSETS** |Cost
06-Apr-22
Additions
Net Book Value at
05-Apr-23
Depreciation
06-Apr-22
Charge
Depreciation at
05-Apr-23
Net Book Value
05-Apr-23
Net Book Value
05-Apr-22|Fixture &
Equipment
**Total**
Fitting
Cost
**2022/23**
£
£
£
-
1,625
1,625
-
-
-
-
1,625
1,625
-
894
894
-
183
183
-
1,077
1,077
**-**
**548**
**548**
**-**
**731**
**731**| |---|---| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 5th April 2023 : None 5th April 2022 : None 12 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2023** ## **3. INCOMING RESOURCES** |**a) Donations, Grants & Legacies**
Gifts & Donations
Grants Received
**b) Charitable Activities**
Adoption Fees
Cat Work
Pet Plan
**c) Activities for Generating Funds**
Fundraising Income
Sale of Goods
Stall Sales
**d) Other Incoming Resources**
Sundry Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
10,133
-
10,133
10,371
-
1,500
1,500
4,500
**10,133**
**1,500**
**11,633**
**14,871**
6,373
-
6,373
7,445
450
-
450
846
-
-
-
33
**6,823**
**-**
**6,823**
**8,324**
1,042
-
1,042
592
2,774
-
2,774
4,346
8,133
-
8,133
9,144
**11,949**
**-**
**11,949**
**14,081**
115
-
115
50
**115**
**-**
**115**
**50**| |---|---| 13 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2023** ## **4. RESOURCES EXPENDED** |**Note**
**a) Cost of Charitable Activities**
Advertising & Publicity
Bank Charges
Cat Food & Litter Costs
Depreciation Expense
Equipment Costs
Hall Hire
Insurance Costs
Office Costs
Repairs & Maintenance
Shelter Manager
Sundry Expenses
Veterinary Fees
Veterinary Products
Volunteers Expenses
Website Costs
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2022/23**
**2021/22**
£
£
£
£
233
-
233
-
-
-
-
19
565
1,501
2,066
348
183
-
183
244
-
-
-
1,670
325
-
325
341
232
-
232
-
42
-
42
524
571
-
571
1,080
252
-
252
420
216
-
216
435
20,064
4,013
24,077
29,302
310
-
310
692
80
-
80
-
270
-
270
106
**23,343**
**5,514**
**28,857**
**35,179**
700
-
700
650
123
-
123
263
**823**
**-**
**823**
**913**| |---|---| 14 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2023** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |ADCH Grant Fund
Animal Protection Trust
Lush Grant Fund|**Balance**
**Balance**
**06-Apr-22**
Income
Expenditure
Transfers
**05-Apr-23**
£
£
£
£
£
2,835
1,500
1,501
-
2,834
500
-
-
-
500
4,000
-
4,013
13
-
**7,335**
**1,500**
**5,514**
**13**
**3,334**| |---|---| ## **PREVIOUS 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**| |---|---| 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 2023** ## **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-23**
**05-Apr-22**
£
£
**£**
**£**
10,023
3,334
13,357
14,116
**10,023**
**3,334**
**13,357**
**14,116**
Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**05-Apr-23**
**05-Apr-22**
£
£
**£**
**£**
-
-
-
-
**-**
**-**
**-**
**-**| |---|---| ## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiners Fees
Sundry Creditors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**05-Apr-23**
**05-Apr-22**
£
£
**£**
**£**
700
-
700
650
1,889
-
1,889
3,720
**2,589**
**-**
**2,589**
**4,370**| |---|---| ## **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-23**
**05-Apr-22**
£
£
**£**
**£**
548
-
548
731
7,434
3,334
10,768
9,746
-
-
-
-
**7,982**
**3,334**
**11,316**
**10,477**| |---|---| 16 ## **FELINES 1ST** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2023** ## **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** (Charitable Incorporated Organisation) ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of Felines 1st on the accounts for the year ended 5th April 2023 set out on pages 8 to 17. ## **Respective Responsibilities of Trustees and Examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility: - to examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - **·** to state whether particular matters have come to my attention ## **Basis of Independent Examiner’s Statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. K. Collaku MAAT Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS Date: 22nd January 2024 18