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2024-03-31-accounts

Trustees’ Annual Report for the period

From 01/04/2023 Period start date To 31/03/2024 Period end date

Charity name: Cat’s Guidance

Charity registration number: 1185873

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The objects of the CIO are:
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.
Summary of the main
activities in relation to those
Para 1.17
and 1.19
Main activities:
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Neutering and general welfare advice – advice and financial support to owners. Will benefit people of Wigan
and Bolton by supporting them to care for their cats and reduce requests for re-homing
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
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The Trustees 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
Policy on grant making Para 1.38 The charity does not provide grants
Policy on social investment
including program related
N/A
investment Para 1.38
Contribution made by
volunteers
Para 1.38 The charity is solely reliant on the contribution of volunteers to carry out its objectives
Other N/A

Achievements and Performance

SORP
reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Fostering and Re-homing
Whilst we have assisted over 100 cats in the rehoming period, our foster space has been drastically
reduced by the cessation of our agreement with a local cattery who have provided foster space for the
rescue during this reporting period. This agreement came to an end in July 2023 and from that time we
have been solely reliant on foster homes.
Several traps loaned to owners to recapture lost pets and other cats scanned in order to identify owners,
plus vet fees covered for a small number of cats for emergency treatment via our partner vets.
Several cats with ongoing medical needs continue to be supported following their adoption until their
issue is resolved/for the lifetime of the cat. This number is of course growing as the rescue continues.
Challenges and successes
Cost of Living
This 12-month period has continued to see a reduction in adoptions leading to less capacity to bring in
cats in need. This appears to be due to the increase in the cost of living, with people forced to budget
accordingly. This pressure has also led to an increase in cats being surrendered creating a perfect storm
for most rescues we are in contact with and together with our reduction in foster space it has made this
period extremely challenging.
Pets at Home
We were excited to become partnered with Pets at Home St Helens and have spent the year taking part
in various Pets Foundation campaigns in store with the Pets at Home store team. We have met lots of
people and talked about the importance of neutering and chipping, run tombolas and lucky dips, promoted
our cats for adoption and introduced our mascot Custard the cat - a life sized inflatable cat who is a hit
with the children!
Care Packages
We launched a Care Package service whereby people could purchase a code from us for £90 which
covered full vaccinations, neutering, chipping, health check, flea, worm and 4 weeks free insurance along
with a bag of everyday essentials for humans! Uptake is slow but we are receiving applications.
Social Media

Sadly, we have learned a lot about the negative aspect of social media this year. Following several defamatory posts made about the rescue we sought advice from our solicitors via our insurers to ensure we were handling the situation correctly by not responding and continuing to focus solely on the positive work the charity does. All allegations towards us were and are completely unfounded and as such we have confidently continued to pour our energy into the purposes of the charity – rescuing and rehoming vulnerable animals. This has taught us a lot about how to respond in such a situation and how to seek advice via the correct channels. Our insurance has been invaluable. Development of Charity

We have identified and part-purchased a plot of land with a view to building our own rescue and not for profit cattery which will partially fund the charity’s activities. This is a hugely exciting period for us and will increase our rescue space whilst providing some financial stability. We also aim to provide temporary accommodation to the cats of those being evicted, fleeing domestic abuse or in hospital for a short period and find themselves otherwise looking to place their cat into rescue. Neutering will be an essential part of this agreement. We are aiming to link in with local primary schools to provide a ‘Furry Tails’ reading scheme where reluctant readers can read to our rescue cats, thereby increasing the cats’ interaction with humans and allowing children to read aloud to a non-judgmental audience and improve their literacy – something which is imperative to improving their life chances and mental health. Furthermore, we will have an opportunity to educate the next generation of cat owners regarding responsible cat ownership. We are incredibly excited about our future!

Fundraising Team

Our fundraising team have gone from strength to strength and this is reflected in our accounts for this period. They have also made links with the community, attending various events put on by local organisations which has allowed us to network and spread the word about our work. One such organisation is CommUnity Corner which is a local resource running groups, classes and play sessions for the community. We aim to hold regular fundraising pop ups there and this is a fantastic way to engage with people who may not have heard of us. This is a fairly new venture for us and we are hoping it becomes a regular feature in our fundraising diary.

Additional information (optional) You may choose to include further statements where relevant about:

We are working towards our new objectives of building our own rescue and not for profit cattery. Not currently in our business plan but something we need to add; We are also considering looking for Achievements against

objectives set Para 1.41 premises for a shop as we have noted a steady increase in donations of items for sale and our storage
unit is no longer fit for purpose. We will explore if the cost of renting our unit (heavily subsidised by one
of our wonderful supporters) would be better utilised on rental of a retail premises, also taking
advantage of the council’s reduced rates for charities scheme.
Performance of fundraising
activities against objectives
set
Para 1.41 Fundraising has remained the main source of income for the charity.
After reaching crisis point in September 2022, fundraising has gone from strength to strength and the
rescue is now receiving regular income that is able to meet its costs
Fundraising has been adequate to meet the objectives of the charity as set out in the Governing
Document and Business Plan
Investment performance
against objectives
Para 1.41 N/A
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The charity has had an income of £122,787 in the reporting period with expenditure including
administration costs of £87,274. The operating profit was therefore £35,513
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The Cat’s Guidance Reserves Policy is to maintain sufficient level of reserves to enable normal
operating activities to continue over a period of up to 3 months should a shortfall in income occur and to
take account of potential risks and contingencies that may arise from time to time. It remains a challenge
to hold sufficient reserves in a climate of increasing costs due to the demand for rescue and rising
running costs.
Amount of reserves held Para 1.22 £35000 as of 31/03/24
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 Nil at time of report although access to adequate long-term funding remains a concern and challenge.
However, the support of the charity’s followers built on the established reputation means the situation in
this reporting period was stable.
Additional information (optional)
You may choose to include further statementswhere relevant about:
Additional information (optional)
You may choose to include further statementswhere relevant about:
Additional information (optional)
You may choose to include further statementswhere relevant about:
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 Fundraising continues to be primary source of income
We were fortunate to receive a grant of £10,000 from Pets at Home towards vets costs, food and
equipment. Animal Friends and Milliken also contributed small but very much appreciated grants this
financial year.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 N/A
A description of the principal
risks facing the charity
Para 1.46 1.
Consistent funding continues to be a concern, enabling us to bring in new cats who need our
help and care for those already under our care including those adopted but with ongoing medical
needs. We monitor this carefully and do not go into debt with our vets – every bill is paid on
receipt and we monitor our reserves and account balance and adjust our intake accordingly.
2.
We appreciate the risk of purchasing land that currently sits within Green Belt and in order to
mitigate this risk, enlisted the services of a local planning company who know the area well,
including previous planning decisions, prior to going ahead with the purchase. The land is
perfectly located for the rescue and we are hopeful for support from the local planning
department. The land remains a profitable investment for the rescue. All decisions were made in
consultation with the Trustees and involved the fundraising team leads who have been so
instrumental in us being in a position to purchase the land.
3.
Rescue space continues to be a challenge for ourselves and most rescues. We are not able to
help as many cats as we would like due to a lack of fosterers and a lack of the type of space
required to care for certain cats needing space i.e. cats who require isolation, feral cats etc. This
links to risk number 2 above.
4.
Irresponsible pet ownership and lack of education/interest in neutering remain among the biggest
risks to animal rescues as the outcomes of both place a huge drain on our resources. Whilst we
are here to support animals in need, we do not have the resource required to meet the scale of
risk posed by the aforementioned groups and cats are suffering.
5.
Online bullying, harassment, trolling and other negative behaviours are very real issues facing
rescues. In addition to the pressures of dealing with animals in distress and at times very
unpleasant situations with the humans around them, ‘virtual’ rescue has become a very toxic
place to be. The toll on rescuer’s mental health is immense and is worthy of mention here. Many
rescues are folding under such pressures and whilst we are not in that position it is important to
highlight such issues in this report. As individuals, we have very much been affected this year
and have supported each other in taking time away from social media and from the rescue itself
as needed.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Charitable Incorporated Organisation (CIO)
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Elected by Trustees with regard to skills and abilities to contribute to the charity’s objectives
administration of its activities

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
Conflict of Interest
Complaints
Privacy Notice
Whistleblowing
Equal Opportunities
Code of Behaviour
Vulnerable Person’s
Donation Return
Homing Policy
Intake Policy
Euthanasia Policy
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charity name Cat’s Guidance
Other name the charity uses Cat’s Guidance Rescue
Registered charity number 1185873
Charity’s principal address 30 Arnside Road
Hindley Green
Wigan
WN2 4LB

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (ifany)
Samantha Ann
Gallagher
Janette Aylward-
Barton
Angela Goodwin
Ian Aylward-Barton

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements 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

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Janeite Aylward-Barton Signature(s) Samantha Ann Gallagher Janette Aylward-Barton Full name(s) Samantha Ann Gallagher Position (eg Secretary, Chair Vice Chair Chair, etc) Date 13/01/25

Cornpany Registration No. CE019234 (England and Wales) CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS Page Company information Director8. Teport Income staiement ststement of finar7(ial posib'on Notes to the accounts

CATS GUIDANCE RESCUE COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Directors Samanlha Gallaghgr lar¥ AyfvMr&Barton Janette A￿ard-Barton Angela Goodwn Company Numbor CE019234 (Eng￿n￿ and Wales) Reglstered Offl¢e 30 ARNSIDE ROAD HINDLEY GREEN WIGAN LanrAshire WN2 4LB Uniied KirwJdom Accountant• PAHull&Co Beech Hwsè 23 Ladies Lane Hindley. Wigan Lanca8hlre WN2 2QA

CATS GUIDANCE RESCUE (COMPANY NO: CE019234 ENGLAND AND WALES) DIRECTORS. REPORT The directors preJent their report and accounts for thg year endKI 31 March 2024. Dlroctorn Th8 followng directors hold officg during the Wtr￿e ol th• perioj". Samantha Gallaghèr lan Aythrd-B8rton Janette Alw8rd-B8rton Angela Goodwin 8tatsm•nt of dlre¢tors' respon8lbllltle8 The directors aro responsible for preparing the r8POrt al￿ amnt8 in acc(danc4 wilh apr4lcablo18w and regulaUons. Compgny1gW Tequlros th• dlr8ctoTr to preparg accounts for each finan¢t81 yeaf. Under that law. the dlr¢ctors have elected to prepare the accounts In accordance S￿1h Unltod Kingdom Gerwally Accepted AcLounb"ng Practice (Unrted Kbngdom Accounting stgndards and applIca￿e lawl- Under rxjmpany law the diredry5 must not apwove the JGcounts unless they aro 3ati)fi¢d that they 9ive a tru• and f8lr vl8w of th8 stote of 8ff8ir5 of th8 company and of th• profit or loss of the c<)mp8ny for that perfod. In préparing these 8ccoun18. tho diredors arè r￿UIred to: s&led suitable 8¢¢0UntirvJ policies and th•n OPF4y them con$l$t¢ntly.' make judgem¥nt¥ and e8timel¥8 Ihat aro Toasonable and prudont; - prepare the accounts on the going coneem basis unless il is In8pproprfaio to presume ihal the cofflpany will ¢ontlnu¥ In business. Th8 dirèctors are responsibl8 for keeplng ad•quat• accounlng words Ih8t are suffident to show and exF4ain the company's IrBns8clions and disclo8& wlth roason8ble 8euJr8cy 8t any lim8 the financial F#)silion of the company and enable them to 8n511rè that the a¢¢ounls comply wlh the Companies Act 2ry)8. They ar& 8180 responsiblè for safeguarding lh• •$J•t• Of the Com￿nY and hgncg for tAkIng re¥sonabla stéps for the preventtc4) and delecbon of fr¥ud and other iffegulortbes Sm•ll Gompany provlslon• This rtsport has been prop•red in fjword8nce vAth the Wal Pro￿$00n$ reiallng to small o)mpanl8s ￿thIn Part 15 of the Companies Act 2006. Slgned on behalf of the trrt)ard ofdirectC*8 Sarnantha Gallaghw Dlreuor Approve(I by tho board cm.. 9 December 2024

CATS GUIDANCE RESCUE INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Tumov•r Cost of sales 122,787 172.6681 108,498 (75,2191 Gross pro 50.119 33,279 Admini81r81ive exptn888 114.6061 118.0681 Oporatlng proflt 35,513 17,211 Interest Tecelvable and ￿MIlar Inu)m8 316 Prollt on ordlnary aC￿vItIeS b8for• taxalloTh 35,831 17,211 Tax on profft on ordlnBry Bc￿￿tIO0 Profit for th8 flnanclal yoar 35.831 17,211

CATS GUIDANCE RESCUE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2024 2024 2023 Not•$ Fixed assets Tangible assets 95.161 864 Curr•nt as¥•ts Cash at bank and in h8nd 12,992 4,803 Credltors.. amounts falllng due wlthln y••r 19.939) 14801 Not current assets 3.053 4,323 Total assets less current Ilabllltlos 98,214 5,187 Credltors: amounts falllng duo after more than one year 137,1571 Net a88èt8 61.OS7 S.187 Capltal and rn8•rv•• Profit and los$ account 61,057 5,187 Sh4rohold•r8' fund• 61,057 5.187 For tho year endSng 31 March 2024 tha company w8s entilled to ex8mpilon from Audll undèr sèction 477 of thè Comp8nlÈs Act 2008 rel8Ung to smo11 comp&nles. Tha mamb•rs ha￿ nol raqulrnd thé company to Ctblaln an 8udit In Bcmrd8nce vAth section 476 of the Cornpanies Act 2006. The dlreclors aCknth￿•(1ge thelr r•sponslb¢16tl•$ for tr)M￿n9 wlth Ihe rnqulroments of the Act wlth rgspect to o￿ntIng racord& and th$ pr9P8r8tlon o18ccounts. These 8c¢ount$ hgvè be&n pr•p8red In accordonce with th• provl¥ons opplicable lo compani•8 8ubi8Ct to th• sm811 c(Jmp8nI￿, regime 8nd in 3¢cord8nce with lh& provi8lon8 of FRS 102 Section IA- Sm811 Ents'llgs. The fln8nci81 statements were 8pwoved by the Board of DI￿¢￿(￿$ 8nd outFKMlsed Issue on 9 Oec•mb8r 2024 and wara s4gn•d on its behaw by Sarnantha Gallagher Dirgct Company Regi¥tr8tion No. CE019234

CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1 Statutory Infomiatlon Cats Guid8nce Rescue is a privale company, limll¢d by sharas. roglstered in England and Wales, reglstraUon number CE019234. The regist8red offic8 is 30 ARNSIDE ROAD. HINDLEY GREEN, WIGAN, Lancashire. WN2 4LB, United Kingdom. 2 Compllance wlth accounting standards The 8CGwnts have been prepared in accordance wth lh• prOv￿lOnG of FRS 102 Sectyon 1A Small Enb"Jg$. Thar8 wore no material departur88 from Ihal stsndaril. 3 Accountlng pollcl•s The princsp81 accounts'ng pc4iues adopted in the preparntffi ol the finanrA￿ statements are Jel out bdow and have remained unchanged from Ihe previou5 year, and aso have been cljnsstently a￿1￿d within the samts a￿unt8. 8asls of prnpar•tlon The accounts hav¢ b?on prtpgred under the hi8tml c￿t ¢On￿ntiOn 88 modifi•d by th• r•valu8ts'on of c•tsin fix•d assèts. Pr•s•ntatlon cvrroncy Tha accounts arg pr8sented in t sl•rtSng. Tanglble flxed assets Jnd depreclatlon Tangible assets are Induded al cost less depreciath"i)n and impjimwnl. Oepreckqtion h•8 bean prowded at the foll¢)wing rates in ordtrr lo write ofl the assets mr their •sbmaled usefvl li￿$.. Land & bulldings Flxtures & fittings Computer equipment 25% Redu¢ing 8818nce Molhc 2S% Reduc¢ng Balance Moth¢#J 25% Redutsng Balance Mèthod 4 Tanglbl• Ilx•d 088?t• Land & Flxtur•i & Comput•r bulldlng8 fittlngs equlpfflont Total Colt or valuatlon At 1 Apnl 2023 Addltions At cost Al cojt 400 At cost 1.081 1,481 94,732 94,732 At 31 March 2024 94.732 400 1,081 96,213 Oepreclatlon Al 1 April 2023 Charge lor the year 125 69 492 147 617 435 219 At 31 March 2￿24 219 839 1,052 Not book value At 31 March 2024 94.513 206 442 95,161 At 31 M8rth 2023 275 589 864

CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 5 Crodltors: amounts falllng due wlthln one yoar 2024 2023 Obligations under finance leases and hbre purch8se ¢ontracts cruals 9.399 540 480 9.939 480 6 Cr•dltors: amounts falllng du? aft•r mor• than on• y•ar 2024 2023 Obligations und8r finance leaM8 and hSr• purchase ￿ntraCt8 37,157 7 Average nurn￿r of •mployee8 During the year the average of employ￿8 w9$ 012023.. 01.

Cats Guidanee Rescue Independent Examiner's Report to the trustees of Cats Guidance Rescue E rew)rt on the accounis of the charity for the year ended 31 March 2024 which are set out on pages 5 to 8. Respective responsibilities of trnmees examiner The Irustees are T￿PonSIble for the prepardtion of the accounts. The tru5tee5 consider that an audit i$nol r¢quiral for this y¢ar ulldcr 5¢Ction 144(2) of the Chariiies Ath 2011 (11￿ 2011 Ad) and ihat an independent examination 15 ne¢ded. The charity's gross income exceeded £25.LK)O and l am qualified io undertake the examination by being a qualified member of The Instiithe of Chartered Accountants in England and Wales. laving saiisfied myself that the charity is n(rf subject io audit under company law and is eligible for independ¢nt examination, it is rny Tesponsibility lo.. examine the 4¢¢ounts under seciion 145 of the 2011 Act- lo follow the procedure5 laid in the general Directions given by th¢ Chartty Commi55ion under section 145(5Xb) of the 2011 Affl: and to slate whe(her particular rnatters have come io my allemion. Basb of lthdependeTrt ex•mln¢r's report Mi. examinaiion was carrie(l oul in ac¢ordanc¢ with the genernl Directions given by the Charity Commission. An examinaiion includes a review of the ac¢ouniing records kew by the charity and a comparison of the accowits PTe5ented with those records. li also includes ¢onsideraiion of an}, unusual iiems or disclosures in ¢h¢ a￿oUnts. and ¢xplatLations from you &$ tTUStecs concrniing ony such maitets. The procedures undertaken do not PTovidc all th¢ ¢vid¢nce thAt would be required in 4n audi¢ and consequenily no opinion is b?i¥en as to whether th¢ accounts pres¢ni a 'tNe and fair N'iew and the report is lirniied io those matters sei out in the statemeni below. Independent txamiTh¢r's slaterneDt In Ll)lllleLlion with my examinaiion. no matter com¢ io my attention: (I I which gives me rea50n8ble cause io believe that in any material respect the requiremenis: to keep accounting records in accordance with seciion 130 of Ihe 2011 Aci- and ¢0 prepare account5 which 3coord H'ith the acLxNJniin8 reLx)rd& cornply wilh ihe accoun1iny reqU1￿Ment8 of Chttriti¢i (A¢¢ounts ¥nd Rewrt5} R¢gulationJ 2008 and with ihe method5 and principles of the 8tatcmcnl of Recommended Prncliee.. A¢wuntin8 and Rqh)rting by Charities have noi been md; or {2) io which. in my opinion, attthtion should be drawn in orde¥ to thablc a propu understanding of the ac¢ounts io be reached. M .1. Hvihcrsall FCA PAHull&Co Beech House 23 Ladies Lane I lindley Wigp WN2 2QA Date.. 10 D¢¢¢mber 2024

Cornpany Registration No. CE019234 (England and Wales) CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

CATS GUIDANCE RESCUE ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS Page Company information Director8. Teport Income staiement ststement of finar7(ial posib'on Notes to the accounts

CATS GUIDANCE RESCUE COMPANY INFORMATION FOR THE YEAR ENDED 31 MARCH 2024 Directors Samanlha Gallaghgr lar¥ AyfvMr&Barton Janette A￿ard-Barton Angela Goodwn Company Numbor CE019234 (Eng￿n￿ and Wales) Reglstered Offl¢e 30 ARNSIDE ROAD HINDLEY GREEN WIGAN LanrAshire WN2 4LB Uniied KirwJdom Accountant• PAHull&Co Beech Hwsè 23 Ladies Lane Hindley. Wigan Lanca8hlre WN2 2QA

CATS GUIDANCE RESCUE (COMPANY NO: CE019234 ENGLAND AND WALES) DIRECTORS. REPORT The directors preJent their report and accounts for thg year endKI 31 March 2024. Dlroctorn Th8 followng directors hold officg during the Wtr￿e ol th• perioj". Samantha Gallaghèr lan Aythrd-B8rton Janette Alw8rd-B8rton Angela Goodwin 8tatsm•nt of dlre¢tors' respon8lbllltle8 The directors aro responsible for preparing the r8POrt al￿ amnt8 in acc(danc4 wilh apr4lcablo18w and regulaUons. Compgny1gW Tequlros th• dlr8ctoTr to preparg accounts for each finan¢t81 yeaf. Under that law. the dlr¢ctors have elected to prepare the accounts In accordance S￿1h Unltod Kingdom Gerwally Accepted AcLounb"ng Practice (Unrted Kbngdom Accounting stgndards and applIca￿e lawl- Under rxjmpany law the diredry5 must not apwove the JGcounts unless they aro 3ati)fi¢d that they 9ive a tru• and f8lr vl8w of th8 stote of 8ff8ir5 of th8 company and of th• profit or loss of the c<)mp8ny for that perfod. In préparing these 8ccoun18. tho diredors arè r￿UIred to: s&led suitable 8¢¢0UntirvJ policies and th•n OPF4y them con$l$t¢ntly.' make judgem¥nt¥ and e8timel¥8 Ihat aro Toasonable and prudont; - prepare the accounts on the going coneem basis unless il is In8pproprfaio to presume ihal the cofflpany will ¢ontlnu¥ In business. Th8 dirèctors are responsibl8 for keeplng ad•quat• accounlng words Ih8t are suffident to show and exF4ain the company's IrBns8clions and disclo8& wlth roason8ble 8euJr8cy 8t any lim8 the financial F#)silion of the company and enable them to 8n511rè that the a¢¢ounls comply wlh the Companies Act 2ry)8. They ar& 8180 responsiblè for safeguarding lh• •$J•t• Of the Com￿nY and hgncg for tAkIng re¥sonabla stéps for the preventtc4) and delecbon of fr¥ud and other iffegulortbes Sm•ll Gompany provlslon• This rtsport has been prop•red in fjword8nce vAth the Wal Pro￿$00n$ reiallng to small o)mpanl8s ￿thIn Part 15 of the Companies Act 2006. Slgned on behalf of the trrt)ard ofdirectC*8 Sarnantha Gallaghw Dlreuor Approve(I by tho board cm.. 9 December 2024

CATS GUIDANCE RESCUE INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Tumov•r Cost of sales 122,787 172.6681 108,498 (75,2191 Gross pro 50.119 33,279 Admini81r81ive exptn888 114.6061 118.0681 Oporatlng proflt 35,513 17,211 Interest Tecelvable and ￿MIlar Inu)m8 316 Prollt on ordlnary aC￿vItIeS b8for• taxalloTh 35,831 17,211 Tax on profft on ordlnBry Bc￿￿tIO0 Profit for th8 flnanclal yoar 35.831 17,211

CATS GUIDANCE RESCUE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2024 2024 2023 Not•$ Fixed assets Tangible assets 95.161 864 Curr•nt as¥•ts Cash at bank and in h8nd 12,992 4,803 Credltors.. amounts falllng due wlthln y••r 19.939) 14801 Not current assets 3.053 4,323 Total assets less current Ilabllltlos 98,214 5,187 Credltors: amounts falllng duo after more than one year 137,1571 Net a88èt8 61.OS7 S.187 Capltal and rn8•rv•• Profit and los$ account 61,057 5,187 Sh4rohold•r8' fund• 61,057 5.187 For tho year endSng 31 March 2024 tha company w8s entilled to ex8mpilon from Audll undèr sèction 477 of thè Comp8nlÈs Act 2008 rel8Ung to smo11 comp&nles. Tha mamb•rs ha￿ nol raqulrnd thé company to Ctblaln an 8udit In Bcmrd8nce vAth section 476 of the Cornpanies Act 2006. The dlreclors aCknth￿•(1ge thelr r•sponslb¢16tl•$ for tr)M￿n9 wlth Ihe rnqulroments of the Act wlth rgspect to o￿ntIng racord& and th$ pr9P8r8tlon o18ccounts. These 8c¢ount$ hgvè be&n pr•p8red In accordonce with th• provl¥ons opplicable lo compani•8 8ubi8Ct to th• sm811 c(Jmp8nI￿, regime 8nd in 3¢cord8nce with lh& provi8lon8 of FRS 102 Section IA- Sm811 Ents'llgs. The fln8nci81 statements were 8pwoved by the Board of DI￿¢￿(￿$ 8nd outFKMlsed Issue on 9 Oec•mb8r 2024 and wara s4gn•d on its behaw by Sarnantha Gallagher Dirgct Company Regi¥tr8tion No. CE019234

CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1 Statutory Infomiatlon Cats Guid8nce Rescue is a privale company, limll¢d by sharas. roglstered in England and Wales, reglstraUon number CE019234. The regist8red offic8 is 30 ARNSIDE ROAD. HINDLEY GREEN, WIGAN, Lancashire. WN2 4LB, United Kingdom. 2 Compllance wlth accounting standards The 8CGwnts have been prepared in accordance wth lh• prOv￿lOnG of FRS 102 Sectyon 1A Small Enb"Jg$. Thar8 wore no material departur88 from Ihal stsndaril. 3 Accountlng pollcl•s The princsp81 accounts'ng pc4iues adopted in the preparntffi ol the finanrA￿ statements are Jel out bdow and have remained unchanged from Ihe previou5 year, and aso have been cljnsstently a￿1￿d within the samts a￿unt8. 8asls of prnpar•tlon The accounts hav¢ b?on prtpgred under the hi8tml c￿t ¢On￿ntiOn 88 modifi•d by th• r•valu8ts'on of c•tsin fix•d assèts. Pr•s•ntatlon cvrroncy Tha accounts arg pr8sented in t sl•rtSng. Tanglble flxed assets Jnd depreclatlon Tangible assets are Induded al cost less depreciath"i)n and impjimwnl. Oepreckqtion h•8 bean prowded at the foll¢)wing rates in ordtrr lo write ofl the assets mr their •sbmaled usefvl li￿$.. Land & bulldings Flxtures & fittings Computer equipment 25% Redu¢ing 8818nce Molhc 2S% Reduc¢ng Balance Moth¢#J 25% Redutsng Balance Mèthod 4 Tanglbl• Ilx•d 088?t• Land & Flxtur•i & Comput•r bulldlng8 fittlngs equlpfflont Total Colt or valuatlon At 1 Apnl 2023 Addltions At cost Al cojt 400 At cost 1.081 1,481 94,732 94,732 At 31 March 2024 94.732 400 1,081 96,213 Oepreclatlon Al 1 April 2023 Charge lor the year 125 69 492 147 617 435 219 At 31 March 2￿24 219 839 1,052 Not book value At 31 March 2024 94.513 206 442 95,161 At 31 M8rth 2023 275 589 864

CATS GUIDANCE RESCUE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 5 Crodltors: amounts falllng due wlthln one yoar 2024 2023 Obligations under finance leases and hbre purch8se ¢ontracts cruals 9.399 540 480 9.939 480 6 Cr•dltors: amounts falllng du? aft•r mor• than on• y•ar 2024 2023 Obligations und8r finance leaM8 and hSr• purchase ￿ntraCt8 37,157 7 Average nurn￿r of •mployee8 During the year the average of employ￿8 w9$ 012023.. 01.

Cats Guidanee Rescue Independent Examiner's Report to the trustees of Cats Guidance Rescue E rew)rt on the accounis of the charity for the year ended 31 March 2024 which are set out on pages 5 to 8. Respective responsibilities of trnmees examiner The Irustees are T￿PonSIble for the prepardtion of the accounts. The tru5tee5 consider that an audit i$nol r¢quiral for this y¢ar ulldcr 5¢Ction 144(2) of the Chariiies Ath 2011 (11￿ 2011 Ad) and ihat an independent examination 15 ne¢ded. The charity's gross income exceeded £25.LK)O and l am qualified io undertake the examination by being a qualified member of The Instiithe of Chartered Accountants in England and Wales. laving saiisfied myself that the charity is n(rf subject io audit under company law and is eligible for independ¢nt examination, it is rny Tesponsibility lo.. examine the 4¢¢ounts under seciion 145 of the 2011 Act- lo follow the procedure5 laid in the general Directions given by th¢ Chartty Commi55ion under section 145(5Xb) of the 2011 Affl: and to slate whe(her particular rnatters have come io my allemion. Basb of lthdependeTrt ex•mln¢r's report Mi. examinaiion was carrie(l oul in ac¢ordanc¢ with the genernl Directions given by the Charity Commission. An examinaiion includes a review of the ac¢ouniing records kew by the charity and a comparison of the accowits PTe5ented with those records. li also includes ¢onsideraiion of an}, unusual iiems or disclosures in ¢h¢ a￿oUnts. and ¢xplatLations from you &$ tTUStecs concrniing ony such maitets. The procedures undertaken do not PTovidc all th¢ ¢vid¢nce thAt would be required in 4n audi¢ and consequenily no opinion is b?i¥en as to whether th¢ accounts pres¢ni a 'tNe and fair N'iew and the report is lirniied io those matters sei out in the statemeni below. Independent txamiTh¢r's slaterneDt In Ll)lllleLlion with my examinaiion. no matter com¢ io my attention: (I I which gives me rea50n8ble cause io believe that in any material respect the requiremenis: to keep accounting records in accordance with seciion 130 of Ihe 2011 Aci- and ¢0 prepare account5 which 3coord H'ith the acLxNJniin8 reLx)rd& cornply wilh ihe accoun1iny reqU1￿Ment8 of Chttriti¢i (A¢¢ounts ¥nd Rewrt5} R¢gulationJ 2008 and with ihe method5 and principles of the 8tatcmcnl of Recommended Prncliee.. A¢wuntin8 and Rqh)rting by Charities have noi been md; or {2) io which. in my opinion, attthtion should be drawn in orde¥ to thablc a propu understanding of the ac¢ounts io be reached. M .1. Hvihcrsall FCA PAHull&Co Beech House 23 Ladies Lane I lindley Wigp WN2 2QA Date.. 10 D¢¢¢mber 2024