## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2024** 


## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **CHARITY REGISTRATION NUMBER: 1185069** 

Castle View Accounting Ltd Ground Floor Offices 

53 High Street Arundel West Sussex BN18 9AJ 



## **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 2023 **END OF FINANCIAL YEAR** 5th April 2024 **TRUSTEES AT 5TH APRIL 2024** R.J Collins R.E Martin B. Avery M. Hibberd (Appointed 23rd July 2023) J. Newton (Resigned 23rd July 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 6AD **PRIMARY BANKERS** HSBC Bank Plc 9 The Boulevard Crawley West Sussex RH10 1UT 

## **INDEPENDENT EXAMINERS** 

Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ 

3 



## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 5TH APRIL 2024** 

## **Report of the Trustees' for the year ending 5th April 2024** 

The trustees are pleased to present their annual report and consolidated financial statements of the charity for the year ended 5th April 2024. 

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 started operations on 28th August 2019, and 6th April 2O23 was the start of the charity's fifth year improving the lives of many cats who were homeless, unwanted, or in need of medical care. The Trustees are proud of the work of our small, local charity run entirely by volunteers. However, we recognise that the need for our services is increasing, and we aim to take on more volunteers and raise more funds to help more cats in need. 

**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** – The financial year beginning 6th April 2023 saw our dedicated volunteers support 88 surrendered or rescued cats, plus 19 kittens that were born in our care. We were able to find loving adoptive homes for 85 cats, while one cat was treated and returned to a local feral colony. The public remains to be our greatest source of referrals, advising us of cats in need via our Facebook page or website. Due to the ongoing cost of living crisis, referrals have continued to rise, and we are sadly unable to help in all circumstances. 

The charity's amazing volunteer fosterers ensure these often traumatised and distrustful cats receive the love and care they need to go on to thrive with new owners. ln addition, through our spay and neutering policy, the charity supports the containment of the feline population. Cats that come into our care receive full veterinary support to ensure that they are given the optimal chance of a long and healthy life. Our homing volunteers educate potential and successful adopters in the areas of cat safety, nutrition and general cat care requirements before we allow a cat to join their new home to reduce the number of returned or abandoned animals. 

**b. Reunification of lost cats with their owners** – The Felines 1st website continues to support the local community by hosting a page of lost and found cats in the local region, https://felineslst.ore/reunite/. with three rescued cats successfully being reunited with their owners. 

**c. Rehoming of rescued or unwanted cats** – The period of this report saw Felines 1st rehome 85 cats successfully. Our volunteers are dedicated to finding the best new homes for cats in our care, and the process of vetting prospective adopters considers factors such as home location and living environment to ensure best fit for both cat and potential owner- The charity supplies new owners with advice and resources to ensure both cat and owner have a great life together. 

4 



## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 5TH APRIL 2024** 

**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. The charity is committed to supporting this area of work, and we continue our efforts to trap, neuter and release feral cat populations in the local area. 

**e. Provision of cat welfare education to the public, including the promotion of neutering** - Felines 1st continues to educate the public around proper cat care and neutering via a number of methods, including social media, our own website, stands at markets, and at car boot sales attended by our volunteer fundraising team. ln addition, the charity hosts an annual fundraising event where our volunteers offer advice, recommendations, and awareness on matters of microchipping, neutering, welfare, and cat handling. We also carry out education as part of our adoption process and a dedicated email address is available and signposted on the website for support: 

- 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 has retained its full membership of the prestigious Association of Dogs and Cats Homes (ADCH), which was granted in March 2023 following its provisional membership during the pandemic. Felines 1st must maintain and / or exceed the Association's rigorous welfare standards to retain its membership, and we are immensely proud of all our volunteers who have dedicated their time and effort to achieve this recognition. 

**Community Partnership** – Felines 1st was fortunate to be selected as one of Pets At Home's Lifeline Partners from February 2O24, which means that the charity has been gifted a number of vouchers which can be offset against essentials such as food and bedding. ln addition, in March 2024 Felines 1st was nominated as one of Pets Foundation Community Partners for Crawley Pets at Home store. This allows our volunteers to go in store throughout the year to fundraise, recruit volunteers and supporters, and raise awareness of the work we do for their local community. ln addition, we have been allowed to site donation bins at the store, allowing supporters to purchase food donations for the cats in our care which are collected regularly by one of our volunteers and given to our fosterers. As part of the Community Partnership we also benefit from store charity fundraising in return for participation of time and efforts in the store. 

**Grant(s)** – This period did not see any income from grants. This is something the charity is looking to pursue in the next financial year, to support the cats that come into our care and to ensure the charity's future is secure. 

**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://felineslst.orglsuccess-stories/:https://fel i neslst.org/own er-u pdates/ 

## **4.        Governance, Structure and Management** 

**Governing Document** - Felines 1't is a Charitable incorporated Organisation (ClO), 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 ClO. 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 ClO. ln 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 2024** 

**a.     Volunteer Roles** -  volunteer roles are continuing to evolve as the charity grows. 

**Governance and Management** - Trustees (compliance, legal and strategy), 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 and human match, after adoption checks) Administration (application receipts, database updated 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** - As set out in the Governing Document, the CIO will have a minimum of four trustees and a maximum of nine. During this reporting period, John Newton (Chair) resigned as trustee, so our four trustees on 5th April 2024 were Rosemary Martin, Marcia Hibberd (who was voted in as Chair), Bradley Avery and Rosie Collins. 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 - 23-July-23|AGM Members|
|4|Bradley Avery|21-Feb-21 - Current|AGM Members|
|5|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
Icharftable Incwraled CkganiryatsMI
TRUSTEES. REPORT Icontinuedl
FOR THE YEAR ENDED 5TH APRIL 2024
Policy for holdlNJ resgry88- F￿1￿$ 1st V*s rK>tyet a pwtson to hold any c8sh vBserves. HO¥￿er, Ihis wll Ilkdy
chang& the future the chaThty has bec(xre m￿? esla)lished. ai *+)ich stag& a wliw w this wll be sei and
Irnplernenttd.
Pdnelpal $our¢trts of fvnd8- The ¢￿3rity rec￿VeS funds frorTTr thre8 koy a￿as".
Donatlon¥- From a Br¥Je of donor5. some of w￿ffl th)nate reg￿artY Iinduding some Felines 1st volunleèrsl.
11. Grtnts- Tr￿ d)arity 8th8ty se&s finartkil grants. app￿n9 to those aro appllc8bl8.
Fundt3lslng- As moved beymd COfflD re8trictsons *ther8 our m*n w9$ th)r￿ Ihrough Ihe online sgle ol
donaitd go￿$. have returned lo our more successful fundraising aclwthes such as car boots sales aniw4ue fairs. as
wdl as the sala ol scrap metsl to a mètsi recyding company.
Ex•mption8 Irom Dis¢lo$ure
We have no 0xefflptK￿ from disdoswe.
Trustsu. Re8ponslbilltivd
The Iruslees are re5ponsiile forpreparing the ReyJrt of Ihe Trustees and the fInar￿￿3* ststemwt5 in accordance With applicab
law and the Unit￿1 Kirg(trJm AccrAJnting sta￿*5 (United KIn￿10M G8ner8llyAccewed Accountiw Pract￿e GAAP).
The LBW applratAe to charit￿S in ar￿ Wales, th& cIRrit￿$ Aci 2011, Ch￿ty (Accounts ano REp(￿t5} Regulaiiuns ar
Ihe provisions of tho Gwmlng Dwument requires Ihe trustees to prepare financral statements for exh finanrA¥ year which
give a twe and lair view of Ihb stale of affairs of the charity and of the Incoming re5wree$ and applutio) of resources.
Ir￿u￿1n9 the income and exp8nditure of th8 ch&rty for that per￿. In pr8parin9 th058 financia st8temeni& the truste88 a
requir8d to..
se￿ suttablè al￿OUnting pc41¢￿5 and then apptythem cLM)8i*enty.
Ob88rve the melhtyJ5 princtples ift the Charity SORP,.
Makejudgemènts and estimates that are rea5tjna￿e and prudènt.,
pare the financigl staiaments on the going tA)ncem b8pAs unless rt is inappropriate to presume that the CIO
VIM conhwe lo operal
T*￿ trustea5 ar& rnsponwwg for kewxr¥J prop8r ￿unting r￿5 ditcthe wrfh re￿nI￿A6 a(xwacy at any the
position of the chwity and lo e￿at￿e them to en*Jre thal the financial statements COMFJY with the charit￿ Act 2011.
the Charity (Accounts and Reports) Regulaiv)n$ ￿ Ihe prOVr&￿￿S of lh& i*veming tkncumeni. They are also respwgible for
S8feguarding the 8s8ets of the charity and hence fcjr taking rè&son*￿e 8tèpsforthe kY8vention and deteGtK)n of fraud and other
irregularitie&
Approved by the Trustses on..................... .
2u2r
Slgnsd on th8ir bgh81f by Tn55tee...................................................................................-...................-......................
Printsd Nam8'.
/L( h LIA A41 i)

## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2024** 

|**Notes**<br>**INCOMING RESOURCES**<br>**Incoming Resources from Generated Funds**<br>Donations, Grants & Legacies<br>**3a**<br>Charitable Activities<br>**3b**<br>Activities for Generating Funds<br>**3c**<br>Other Incoming Resources<br>**3d**<br>**TOTAL INCOMING RESOURCES**<br>**RESOURCES EXPENDED**<br>**Costs of Generating Funds**<br>Cost of Charitable Activities<br>**4a**<br>Governance Costs<br>**4b**<br>**TOTAL RESOURCES EXPENDED**<br>**NET INCOMING (OUTGOING) RESOURCES**<br>Funds Brought Forward<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Funds<br>Funds<br>**2023/24**<br>**2022/23**<br>£<br>£<br>£<br>£<br>8,249<br>-<br>8,249<br>11,633<br>7,666<br>-<br>7,666<br>6,823<br>11,018<br>-<br>11,018<br>11,949<br>50<br>-<br>50<br>115<br>**26,983**<br>**-**<br>**26,983**<br>**30,519**<br>24,112<br>1,343<br>25,455<br>28,857<br>963<br>-<br>963<br>823<br>**25,075**<br>**1,343**<br>**26,418**<br>**29,680**<br>**1,908**<br>**(1,343)**<br>**565**<br>**839**<br>7,982<br>3,334<br>11,316<br>10,477<br>**9,890**<br>**1,991**<br>**11,881**<br>**11,316**|
|---|---|



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
BALANCE SHEeT
Toi•l
OW23
Funds
Tantytrfe Assets
vestments
411
411
54B
Cash at ￿nk in
T+)tsl Cury•nt A•••ts
10.319
10,319
12,310
12.310
13,357
13.357
9.179
11.470
10.768
11 J18
11.310
Fund$ olthD Ch*lty
Gened Fur￿$
7.962
1.891
Toia Funds
11.8B1
11.316
J pLO*trkrt I?

## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 2024** 

## **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 2024** 

## **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 2024** 

## **2. TANGIBLE FIXED ASSETS** 

|Cost<br>06-Apr-23<br>Additions<br>Net Book Value at<br>05-Apr-24<br>Depreciation<br>06-Apr-23<br>Charge<br>Depreciation at<br>05-Apr-24<br>Net Book Value<br>05-Apr-24<br>Net Book Value<br>05-Apr-23|Fixture &<br>Equipment<br>**Total**<br>Fitting<br>Cost<br>**2023/24**<br>£<br>£<br>£<br>-<br>1,625<br>1,625<br>-<br>-<br>-<br>-<br>1,625<br>1,625<br>-<br>1,077<br>1,077<br>-<br>137<br>137<br>-<br>1,214<br>1,214<br>**-**<br>**411**<br>**411**<br>**-**<br>**548**<br>**548**|
|---|---|



The annual commitments under non-cancelling operating leases and capital commitments are as follows: 5th April 2024 : None 5th April 2023 : None 

12 



## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2024** 

## **3. INCOMING RESOURCES** 

|**a) Donations, Grants & Legacies**<br>Gifts & Donations<br>Grants Received<br>**b) Charitable Activities**<br>Adoption Fees<br>Cat Work<br>Pet Plan<br>**c) Activities for Generating Funds**<br>Fundraising Income<br>Sale of Goods<br>Stall Sales<br>**d)  Other Incoming Resources**<br>Sundry Income|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Funds<br>Funds<br>**2023/24**<br>**2022/23**<br>£<br>£<br>£<br>£<br>8,249<br>-<br>8,249<br>10,133<br>-<br>-<br>-<br>1,500<br>**8,249**<br>**-**<br>**8,249**<br>**11,633**<br>7,387<br>-<br>7,387<br>6,373<br>202<br>-<br>202<br>450<br>77<br>-<br>77<br>-<br>**7,666**<br>**-**<br>**7,666**<br>**6,823**<br>866<br>-<br>866<br>1,042<br>1,544<br>-<br>1,544<br>2,774<br>8,608<br>-<br>8,608<br>8,133<br>**11,018**<br>**-**<br>**11,018**<br>**11,949**<br>50<br>-<br>50<br>115<br>**50**<br>**-**<br>**50**<br>**115**|
|---|---|



13 



## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2024** 

## **4. RESOURCES EXPENDED** 

|**Note**<br>**a) Cost of Charitable Activities**<br>Advertising & Publicity<br>Cat Food & Litter Costs<br>Depreciation Expense<br>Hall Hire<br>Insurance Costs<br>Office Costs<br>Shelter Manager<br>Sundry Expenses<br>Veterinary Fees<br>Veterinary Products<br>Volunteers Expenses<br>Website Costs<br>`<br>**b) Governance Costs**<br>Independent Examiners Fees<br>**9**<br>Legal & Professional Fees|Unrestricted<br>Restricted<br>**TOTAL**<br>**TOTAL**<br>Funds<br>Funds<br>**2023/24**<br>**2022/23**<br>£<br>£<br>£<br>£<br>-<br>-<br>-<br>233<br>1,053<br>1,343<br>2,396<br>2,066<br>137<br>-<br>137<br>183<br>325<br>-<br>325<br>325<br>-<br>-<br>-<br>232<br>99<br>-<br>99<br>42<br>468<br>-<br>468<br>252<br>684<br>-<br>684<br>787<br>20,613<br>-<br>20,613<br>24,077<br>341<br>-<br>341<br>310<br>-<br>-<br>-<br>80<br>392<br>-<br>392<br>270<br>**24,112**<br>**1,343**<br>**25,455**<br>**28,857**<br>840<br>-<br>840<br>700<br>123<br>-<br>123<br>123<br>**963**<br>**-**<br>**963**<br>**823**|
|---|---|



14 



## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2024** 

## **5. RESTRICTED FUNDS** 

## **CURRENT FINANCIAL YEAR** 

|ADCH Grant Fund<br>Animal Protection Trust<br>Lush Grant Fund|**Balance**<br>**Balance**<br>**06-Apr-23**<br>Income<br>Expenditure<br>Transfers<br>**05-Apr-24**<br>£<br>£<br>£<br>£<br>£<br>2,834<br>-<br>1,343<br>-<br>1,491<br>500<br>-<br>-<br>-<br>500<br>-<br>-<br>-<br>-<br>-<br>**3,334**<br>**-**<br>**1,343**<br>**-**<br>**1,991**|
|---|---|



## **PREVIOUS FINANCIAL YEAR** 

|ADCH Grant Fund<br>Animal Protection Trust<br>Lush Grant Fund|**Balance**<br>**Balance**<br>**06-Apr-22**<br>Income<br>Expenditure<br>Transfers<br>**05-Apr-23**<br>£<br>£<br>£<br>£<br>£<br>2,835<br>1,500<br>1,501<br>-<br>2,834<br>500<br>-<br>-<br>-<br>500<br>4,000<br>-<br>4,013<br>13<br>-<br>**7,335**<br>**1,500**<br>**5,514**<br>**13**<br>**3,334**|
|---|---|



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 2024** 

## **6. INVESTMENTS** 

The CIO held no fixed assets investments during this or the previous financial year. 

## **7. CASH AT BANK AND IN HAND** 

|Cash at Bank & in Hand<br>**8. DEBTORS AND PREPAYMENTS**<br>Sundry Debtors|Unrestricted<br>Restricted<br>**Total**<br>**Total**<br>Fund<br>Fund<br>**05-Apr-24**<br>**05-Apr-23**<br>£<br>£<br>**£**<br>**£**<br>10,319<br>1,991<br>12,310<br>13,357<br>**10,319**<br>**1,991**<br>**12,310**<br>**13,357**<br>Unrestricted<br>Restricted<br>**Total**<br>**Total**<br>Fund<br>Fund<br>**05-Apr-24**<br>**05-Apr-23**<br>£<br>£<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>**-**<br>**-**<br>**-**<br>**-**|
|---|---|



## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Independent Examiners Fees<br>Sundry Creditors|Unrestricted<br>Restricted<br>**Total**<br>**Total**<br>Fund<br>Fund<br>**05-Apr-24**<br>**05-Apr-23**<br>£<br>£<br>**£**<br>**£**<br>840<br>-<br>840<br>700<br>-<br>-<br>-<br>1,889<br>**840**<br>**-**<br>**840**<br>**2,589**|
|---|---|



## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** 

The CIO held no long term liabilities during this or the previous financial year. 

## **11. NET ASSETS BETWEEN FUNDS** 

|Fixed Asset Investments<br>Net Current Assets<br>Long Term Liabilities|Unrestricted<br>Restricted<br>**Total**<br>**Total**<br>Fund<br>Fund<br>**05-Apr-24**<br>**05-Apr-23**<br>£<br>£<br>**£**<br>**£**<br>411<br>-<br>411<br>548<br>9,479<br>1,991<br>11,470<br>10,768<br>-<br>-<br>-<br>-<br>**9,890**<br>**1,991**<br>**11,881**<br>**11,316**|
|---|---|



16 



## **FELINES 1ST** 

(Charitable Incorporated Organisation) 

## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 5TH APRIL 2024** 

## **12. STAFF COSTS AND NUMBERS** 

The CIO employed no members of staff during this or the previous financial year. 

## **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 2024 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 Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ 


Date: 5th February 2025 

18