## **Trustees’ Annual Report for the period**
**From 01/04/2021 Period start date To 31/03/2022 Period end date**
**Charity name: Cat’s Guidance**
## **Charity registration number: 1185873**
## **Objectives and Activities**
**----- Start of picture text -----**
SORP reference
Summary of the purposes Para 1.17 The objects of the CIO are:
of the charity as set out
in its governing
document 1) For the public benefit to promote humane behaviour towards animals by providing
appropriate care, protection, treatment and security for animals which are in need of care and
attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate
the public in matters pertaining to animal welfare in general and the prevention of cruelty and
suffering among animals.
2) The relief of poverty by providing support to persons who are unable to meet the costs of
veterinary care for their animals due to economic disadvantage.
**----- End of picture text -----**
**----- Start of picture text -----**
Summary of the main Para 1.17 Main activities:
activities in relation to and 1.19
those purposes for the Neutering and general welfare advice – advice and financial support to owners. Will benefit
public benefit, in people of Wigan and Bolton by supporting them to care for their cats and reduce requests for
particular, the activities, re-homing
projects or services
identified in the
accounts.
Trap, neuter, return programmes – of feral cats/kittens. Will benefit public of Wigan and Bolton
by managing stray population
Advice and support to cat owners or those concerned about a cat’s welfare. Will benefit all in
Wigan and Bolton who wish to support cats in distress
Working alongside similar organisations to maximise resources and benefit cats. Will benefit
the people of Wigan and Bolton by providing maximum resource to support them and their cats
Support owners with veterinary care where appropriate. Will Support target population with
financial input where the situation requires it and the cat will suffer without such intervention
Statement confirming Para 1.18 The Trustees have had regard to the guidance issued by the Charity Commission on public
whether the trustees benefit
have had regard to the
guidance issued by the
Charity Commission on
public benefit
Additional information (optional)
You may choose to include further statements where relevant about:
SORP
reference
The charity does not provide grants
Policy on grant making Para 1.38
**----- End of picture text -----**
**----- Start of picture text -----**
Policy on social N/A
investment including
program related Para 1.38
investment
The charity is solely reliant on the contribution of volunteers to carry out its objectives
Contribution made by Para 1.38
volunteers
N/A
Other
**----- End of picture text -----**
## **Achievements and Performance**
**----- Start of picture text -----**
SORP
reference
Statistics
Cat’s Guidance has assisted 209 cats in the rehoming period. Foster space was reduced as
Summary of the main the cattery offering us temporary space whilst closed during COVID, re-opened and returned
achievements of the to usual business. A breakdown of the cats we have helped is as follows:
charity, identifying the Para 1.20
difference the charity’s 154 rescued and re-homed
work has made to the 32 new into foster and remaining in at time of report
circumstances of its 1 remained in long term foster due to a terminal illness
beneficiaries and any 7 rescued and re-united
wider benefits to society
as a whole. 6 RIP. As ever, we have been unable to save all cats and kittens entering our care. Losses
this year include Lucy, a young girl who was found on a doorstep in a cardboard box. She
was found to be suffering from FIP in advanced stages and was not responding to treatment
- we therefore had to make the difficult decision to euthanise. We also lost a kitten who was
stillborn to one of our feral mums, took in a cat from our vets following an RTA who was
sadly unable to survive his injuries and rescued an elderly cat who was diagnosed with
advance cancer and was allowed to pass peacefully under anaesthetic.
Several traps loaned to owners to recapture lost pets
1 home to home adoption – as a rescue we have decided not to support home to home
adoptions going forward. This is due to being unable to ascertain the cats true nature and
behaviour and adequately match them to a new owner. We have made the decision that all
cats must come into foster for assessment and a full medical check with our vets prior to
adoption
11 of our re-homed cats trapped, neutered, chipped and rehomed as feral cats only where
there are regular feeders and adequate shelter
**----- End of picture text -----**
6 owners were supported with reduced vets fees
Several cats with ongoing medical needs continue to be supported following their adoption until their issue is resolved/for the lifetime of the cat
2 cats were transferred to a sanctuary to maximise their chance of re-homing following little interest locally
During this season, we homed 26 cats who remained in foster with us from the previous season.
## **Challenges and successes**
## Hoarding and Ringworm
As a rescue we experienced a challenging case of a hoarding/breeding situation and a subsequent case of ringworm that spread through several foster homes. We learned a great deal from this regarding the presentation of ringworm, importance of strict isolation periods and hygiene measures and the frustration of reporting neglect to the relevant authorities to little effect
## Paul’s Pens
We built our own holding pens this season on land provided by the cattery owner who fosters for us and supports us. As COVID restrictions lifted and her business has returned to usual activity, this has given us protected rescue space. We plan to add to the pens with catio space to extend the area the cats have to utilise. The pens are named after Paul, a long-term stray who came to us presenting as feral, with the effects of unmanaged flu which affected his eyesight. He is now a super friendly boy who lives happily at the cattery with free roam of the land and keeps watch over the new cats coming into his pens!
## Rescue Partnerships
Sadly, since our original business plan was written, our local branch of Cat’s Protection has undergone a change of management and philosophy, no longer supporting other rescues
with neutering costs. This has put more pressure on our finances and reduced the opportunity of working together. We have however benefitted from experienced fosterers, volunteers and supporters moving across to support us and this has been a fabulous boost to our rescue. We continue to link in with other rescues as required to safeguard cats and kittens, including Bleakholt Animal Sanctuary and Warrington Animal Welfare
## COVID
The impact of COVID has continued to be felt across rescues. The Wigan and Bolton area has high incidences of deprivation and an increased stray population, which has risen during COVID. A combination of reduced access to vets for neutering, emergence of the phenomenon of ‘lockdown pets’ who are given up to rescue as life returns to normal and the usual pressure of unregistered breeding and trading in unwell kittens, has seen an incredibly busy and diverse year in rescue.
Fundraising has been a challenge throughout the pandemic but we have been able to raise money online rather than in person via our online auctions on social media. Feedback from our supporters has been that not only have they enjoyed the bargains they have received, they have also felt like they have had some company in their home as we chat, sell and fuss over our cats!
## Media Exposure
We have been extremely lucky to be nominated for a ‘Cat Hero’ award from Your Cat magazine, which we won and is due to be published in April 2022. We have had further contact from the reporter since who would like to follow the story of some feral cats we have rescued from a food recycling plant where breeding was out of control
## Technology
We have invested in 2 laptops to assist with administration of the charity given the heavy reliance on online presence. We have also invested in an online system for recording our cats called Shelter Manager which we are in the process of acquainting ourselves with. Alongside this we have moved all of our application forms on Cognito Forms so everything is online. However, if there are people unable to access these forms or are not confident with technology, we can complete this with them face to face or over the telephone. It is important to us that we don’t exclude any of the population.
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
**----- Start of picture text -----**
Our business plan objectives for years 2-3 of Cat’s Guidance were as follows:
Achievements against
objectives set Para 1.41 1. To increase the number of fosterers supporting our work to at least 10
At time of writing we have access to 15 amazing fosterers supporting us. We
have developed a group of fosterers who can hand rear, long/short term foster,
take elderly and unwell cats, kittens – whatever rescue brings
2. To increase the number of cats we are able to support year on year up
to 80 in Year 3
We have far exceeded this target since our inception, thanks to the support of
our volunteers and followers
3. To grow our social media profile on a variety of platforms
Whilst we have a presence on several social media platforms, Facebook remains
our biggest following with the highest engagement. This is likely due to the
demographic of our supporters who are more confident with the format of
Facebook. We therefore dedicate most of our energy to this platform whilst
gradually increasing in other arenas
4. To forge strong links with more organisations with a similar ethos in
order to maximise the potential for rescuing and rehoming and become
part of a network of organisations working towards a common purpose
We are linked with several organisations who message us for support. We intend
to continue to develop these relationships. We have forged a good working
relationship with Animal Support Angels who proved food and supplies to smaller
charities, alongside rescue work. Their support has been instrumental in
providing our cats and kittens with good, nutritious food and we are immensely
grateful
5. To become a known charity in the local area amongst the general
public, other local animal welfare organisations and businesses
supporting animal welfare charities
**----- End of picture text -----**
We have far exceeded this target since our inception, thanks to the support of our volunteers and followers **3. To grow our social media profile on a variety of platforms** Whilst we have a presence on several social media platforms, Facebook remains our biggest following with the highest engagement. This is likely due to the demographic of our supporters who are more confident with the format of Facebook. We therefore dedicate most of our energy to this platform whilst gradually increasing in other arenas
**4. To forge strong links with more organisations with a similar ethos in order to maximise the potential for rescuing and rehoming and become part of a network of organisations working towards a common purpose** We are linked with several organisations who message us for support. We intend to continue to develop these relationships. We have forged a good working relationship with Animal Support Angels who proved food and supplies to smaller charities, alongside rescue work. Their support has been instrumental in providing our cats and kittens with good, nutritious food and we are immensely grateful **5. To become a known charity in the local area amongst the general public, other local animal welfare organisations and businesses supporting animal welfare charities**
**----- Start of picture text -----**
We continue to grow our reputation in the local area and are now considered a
go-to organisation when people need support with cat welfare of any kind. Whilst
this is a huge positive and an honour, we are also mindful of our limitations as a
small charity and we carry a waitlist of cats needing rescue space
Fundraising has remained the main source of income for the charity. We were fortunate to
receive a grant of £2000 from Animal Friends towards neutering costs which was a big
Performance of boost, but an increase in veterinary costs has meant funds continue to be a challenge
fundraising activities
against objectives set Para 1.41
Fundraising has been adequate to meet the objectives of the charity as set out in the
Governing Document and Business Plan
N/A
Investment performance
against objectives
Para 1.41
Other
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## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s Para 1.21 The charity has had an income of £95,651 in the reporting period with expenditure
financial position at the including administration costs of £93,605. The operating profit was therefore £2046
end of the period
Statement explaining the Para 1.22 The Cat’s Guidance Reserves Policy is to maintain sufficient level of reserves to enable
policy for holding normal operating activities to continue over a period of up to 3 months should a shortfall in
reserves stating why they income occur and to take account of potential risks and contingencies that may arise from
are held time to time. It remains a challenge to hold sufficient reserves in a climate of increasing
costs due to the demand for rescue
Amount of reserves held Para 1.22
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially Para 1.24 N/A
in deficit
Explanation of any Para 1.23 Nil at time of report although access to adequate long-term funding remains a concern and
uncertainties about the challenge. However the support of the charity’s followers built on the established
charity continuing as a reputation means the situation in this reporting period was stable but increasingly
going concern pressured.
Additional information (optional)
You may choose to include further statements where relevant about:
Fundraising continues to be primary source of income
X1 grant of £2000 from Animal Friends towards neutering
The charity’s principal
sources of funds Para 1.47
(including any
fundraising)
N/A
Investment policy and
objectives including any Para 1.46
social investment policy
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**----- Start of picture text -----**
adopted
The principal risk we face continues to be consistent funding so we can continue to bring in
new cats who need our help and care for those already under our care. We monitor this
A description of the Para 1.46 carefully and do not go into debt with our vets – every bill is paid on receipt and we monitor
principal risks facing the our reserves and account balance and adjust our intake accordingly
charity
Other
**----- End of picture text -----**
## **Structure, Governance and Management**
**----- Start of picture text -----**
Description of charity’s
trusts:
Type of governing Para 1.25 Constitution
document
(trust deed, royal
charter)
How is the charity Para 1.25 Charitable Incorporated Organisation (CIO)
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 Elected by Trustees with regard to skills and abilities to contribute to the charity’s objectives
methods including details administration of its activities
of any constitutional
provisions e.g. election to
post or name of any
person or body entitled
to appoint one or more
trustees
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|We have a comprehensive collection of policies and procedures that we continue to add to
as we mature. These include:
Safeguarding Adults
Safeguarding Children
Lone Working
GDPR
Complaints
Privacy Notice
Whistleblowing
Equal Opportunities
Code of Behaviour||
|---|---|---|---|---|
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The charity’s
organisational structure
and any wider network
with which the charity Para 1.51
works
Relationship with any Para 1.51
related parties
Other
**----- End of picture text -----**
## **Reference and Administrative details**
**----- Start of picture text -----**
Charity name Cat’s Guidance
Other name the charity Cat’s Guidance Rescue
uses
Registered charity 1185873
number
Charity’s principal 30 Arnside Road
address Hindley Green
Wigan
WN2 4LB
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Samantha Ann
1
Gallagher
Janette Aylward-
2
Barton
3 Angela Goodwin
Ian Aylward-
4
Barton
5
**----- End of picture text -----**
Corporate trustees – names of the directors at the date the report was approved
## **Director name**
Samantha Ann Gallagher Janette Aylward-Barton
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year** Samantha Ann Gallagher Janette Aylward-Barton
## **Funds held as custodian trustees on behalf of others**
Description of the assets Nil held in this capacity Name and objects of the Nil charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements Nil for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser** Accountant PA Hull and Co Beech House, 23 Ladies Lane, Hindley, Wigan, Lancashire, WN2 2QA
**Name of chief executive or names of senior staff members (Optional information)**
N/A
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
N/A
## **Other optional information**
**----- Start of picture text -----**
Nil
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## **Declarations**
## **The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** Janette Aylward-Barton **Full name(s)** Samantha Gallagher **Position (eg** Chair Vice Chair **Secretary, Chair, etc) Date** 28/01/23
**Company Registration No. CE019234 (England and Wales)**
**CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS**
||**Page**|
|---|---|
|Company information|3|
|Directors' report|4|
|Income statement|5|
|Statement of financial position|6|
|Notes to the accounts|7|
- 2 -
**CATS GUIDANCE RESCUE COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2022**
## **Directors**
## **Company Number**
**Registered Office**
## **Accountants**
Samantha Gallagher Ian Aylward-Barton Janette Aylward-Barton Angela Goodwin
CE019234 (England and Wales)
30 ARNSIDE ROAD HINDLEY GREEN WIGAN Lancashire WN2 4LB United Kingdom
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
- 3 -
## **CATS GUIDANCE RESCUE (COMPANY NO: CE019234 ENGLAND AND WALES) DIRECTORS' REPORT**
The directors present their report and accounts for the year ended 31 March 2022.
## **Directors**
The following directors held office during the whole of the period:
Samantha Gallagher Ian Aylward-Barton Janette Aylward-Barton Angela Goodwin
## **Statement of directors' responsibilities**
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company provisions**
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors
............................................................................
Samantha Gallagher Director
Approved by the board on: 28 December 2022
- 4 -
**CATS GUIDANCE RESCUE INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2022**
|**Turnover**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
**Profit on ordinary activities before taxation**
Tax on profit on ordinary activities
**Profit for the financial year**|**2022**
**£**
95,651
(67,944)
27,707
(25,661)
2,046
2,046
-
2,046|**2021**
**£**
66,963
(45,678)|
|---|---|---|
|||21,285
(9,718)|
|||11,567|
|||11,567
-|
|||11,567|
- 5 -
## **CATS GUIDANCE RESCUE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2022**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
5
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholders' funds**|**2022**
**£**
1,152
2,885
(480)
2,405
3,557
3,557
3,557|**2021**
**£**
516
4,681
(480)|
|---|---|---|
|||4,201|
|||4,717|
|||4,717|
|||4,717|
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2022 and were signed on its behalf by
Samantha Gallagher Director
Company Registration No. CE019234
- 6 -
**CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Statutory information**
Cats Guidance Rescue is a private company, limited by shares, registered in England and Wales, registration number CE019234. The registered office is 30 ARNSIDE ROAD, HINDLEY GREEN, WIGAN, Lancashire, WN2 4LB, United Kingdom.
## **2 Compliance with accounting standards**
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
## **3 Accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
## _**Presentation currency**_
The accounts are presented in £ sterling.
## _**Tangible fixed assets and depreciation**_
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings 25% Reducing Balance Method Computer equipment 25% Reducing Balance Method
|**4**
**Tangible fixed assets**
**Cost or valuation**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**5**
**Creditors: amounts falling due within one year**
Accruals|**Fixtures &**
**fittings**
**£**
At cost
-
400
400
-
33
33
367
-|**Computer**
**equipment**
**£**
At cost
550
531
1,081
34
262
296
785
516
**2022**
**£**
480|**Total**
**£**
550
931|
|---|---|---|---|
||||1,481|
||||34
295|
||||329|
||||1,152|
||||516|
||||**2021**
**£**
480|
- 7 -
**CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **6 Average number of employees**
During the year the average number of employees was 0 (2021: 0).
- 8 -
## **Cats Guidance Rescue**
## **Independent Examiner's Report to the trustees of Cats Guidance Rescue**
I report on the accounts of the charity for the year ended 31 March 2022 which are set out on pages 5 to 8.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the 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 you as 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 2011 Act; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of Charities (Accounts and Reports) Regulations 2008 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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.
......................................
M T Hothersall FCA
P A Hull & Co Beech House 23 Ladies Lane Hindley Wigan WN2 2QA
Date: 16[th] January 2023
**Company Registration No. CE019234 (England and Wales)**
**CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS**
||**Page**|
|---|---|
|Company information|3|
|Directors' report|4|
|Income statement|5|
|Statement of financial position|6|
|Notes to the accounts|7|
- 2 -
**CATS GUIDANCE RESCUE COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2022**
## **Directors**
## **Company Number**
**Registered Office**
## **Accountants**
Samantha Gallagher Ian Aylward-Barton Janette Aylward-Barton Angela Goodwin
CE019234 (England and Wales)
30 ARNSIDE ROAD HINDLEY GREEN WIGAN Lancashire WN2 4LB United Kingdom
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
- 3 -
## **CATS GUIDANCE RESCUE (COMPANY NO: CE019234 ENGLAND AND WALES) DIRECTORS' REPORT**
The directors present their report and accounts for the year ended 31 March 2022.
## **Directors**
The following directors held office during the whole of the period:
Samantha Gallagher Ian Aylward-Barton Janette Aylward-Barton Angela Goodwin
## **Statement of directors' responsibilities**
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company provisions**
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors
............................................................................
Samantha Gallagher Director
Approved by the board on: 28 December 2022
- 4 -
**CATS GUIDANCE RESCUE INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2022**
|**Turnover**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
**Profit on ordinary activities before taxation**
Tax on profit on ordinary activities
**Profit for the financial year**|**2022**
**£**
95,651
(67,944)
27,707
(25,661)
2,046
2,046
-
2,046|**2021**
**£**
66,963
(45,678)|
|---|---|---|
|||21,285
(9,718)|
|||11,567|
|||11,567
-|
|||11,567|
- 5 -
## **CATS GUIDANCE RESCUE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2022**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
5
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholders' funds**|**2022**
**£**
1,152
2,885
(480)
2,405
3,557
3,557
3,557|**2021**
**£**
516
4,681
(480)|
|---|---|---|
|||4,201|
|||4,717|
|||4,717|
|||4,717|
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2022 and were signed on its behalf by
Samantha Gallagher Director
Company Registration No. CE019234
- 6 -
**CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Statutory information**
Cats Guidance Rescue is a private company, limited by shares, registered in England and Wales, registration number CE019234. The registered office is 30 ARNSIDE ROAD, HINDLEY GREEN, WIGAN, Lancashire, WN2 4LB, United Kingdom.
## **2 Compliance with accounting standards**
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
## **3 Accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
## _**Presentation currency**_
The accounts are presented in £ sterling.
## _**Tangible fixed assets and depreciation**_
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings 25% Reducing Balance Method Computer equipment 25% Reducing Balance Method
|**4**
**Tangible fixed assets**
**Cost or valuation**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**5**
**Creditors: amounts falling due within one year**
Accruals|**Fixtures &**
**fittings**
**£**
At cost
-
400
400
-
33
33
367
-|**Computer**
**equipment**
**£**
At cost
550
531
1,081
34
262
296
785
516
**2022**
**£**
480|**Total**
**£**
550
931|
|---|---|---|---|
||||1,481|
||||34
295|
||||329|
||||1,152|
||||516|
||||**2021**
**£**
480|
- 7 -
**CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**
## **6 Average number of employees**
During the year the average number of employees was 0 (2021: 0).
- 8 -
## **Cats Guidance Rescue**
## **Independent Examiner's Report to the trustees of Cats Guidance Rescue**
I report on the accounts of the charity for the year ended 31 March 2022 which are set out on pages 5 to 8.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the 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 you as 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 2011 Act; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of Charities (Accounts and Reports) Regulations 2008 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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.
......................................
M T Hothersall FCA
P A Hull & Co Beech House 23 Ladies Lane Hindley Wigan WN2 2QA
Date: 16[th] January 2023