## **Kotor Kitties Charitable Incorporated Organisation Registered Charity No. 1189591**
## **ANNUAL ACCOUNTS & TRUSTEES' REPORT For the year ended 31st May 2021**
Kotor Kitties is a registered charity whose purpose is to relieve the suffering and distress of community cats in municipalities of Montenegro, particularly through the sterilisation of such animals.
## **Trustees:**
Mrs Melanie Davies - Chair Ms Victoria Belchamber Ms Rosie Davies Ms Faye Morley-Vaughan Ms Tamsyn Ross
## **Bankers:**
The Co-operative Bank Plc 1 Balloon Street Manchester M60 4EP
## **Registered Office:**
79 Warwick Avenue Bedford MK40 2EG
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## **Kotor Kitties Charitable Incorporated Organisation TRUSTEES' REPORT**
This is the first report of the Trustees for the CIO.
## **STRUCTURE AND GOVERNANCE**
Kotor Kitties is a Charitable Incorporated Organisation (CIO) not having a share capital, having its constitution and objectives set out in a document dated 21st May 2020.
The Trustees are empowered to exercise all the powers of the CIO subject to its constitution and charity law.
During the year, there were five trustees (as above) and all offer themselves for reappointment.
## **RISK MANAGEMENT AND RESERVE POLICY**
There is negligible risk in the operation of Kotor Kitties.
It is the policy of Kotor Kitties not to commit to monies to vets in Montenegro or the major part of overheads unless funds are available. Overheads amount to no more than one hundred pounds and by prudent management of reserves are covered multiple times.
## **OBJECTIVES AND PRINCIPAL ACTIVITIES**
Kotor Kitties is a registered charity dedicated to the relief from suffering and distress of community cats in communities in Montenegro, particularly through the sterilisation of such animals. Our current focus is on stray and feral cats.
Kotor Kitties works very closely with a non-profit organisation of the same name that is registered in the USA. We share our aims, values, expertise, a website covering three languages (English, Montenegrin and Russian) and social media sites. We also have a specialised cat sterilisation tracker tool available which is accessible by all partner vets and charity personnel. This was created free of charge by a volunteer.
The principal activity is to provide funds to veterinary professionals in Montenegro for sterilisation surgery and minor ancillary care to the animals. Currently Kotor Kitties (UK) has contracts with three veterinary clinics in Montenegro, all of whom have satisfied the conditions of working with our charity.
The Trustees confirm that the Charity Commission’s general guidance on public benefit has been considered in relation to the objectives of the Charity. The report sets out those objectives and describes how they have been met in the current year.
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**Kotor Kitties Charitable Incorporated Organisation**
## **REVIEW OF ACTIVITIES IN THE YEAR 2020/2021**
Kotor Kitties has been able to fund sterilisation surgeries to a large number of community cats in Montenegro in our first financial year. It is pleasing that the sterilisation message of feral cat control is becoming more widely known in Montenegro and we are aided by volunteers in the country that we are supporting.
In our inaugural year of operating, Lush Charity Pots gave a generous grant of £4,500 and this gave us the opportunity to sterilise more cats.
Kotor Kitties (UK and USA) have to 31st May 2021 sterilised 3,820 cats. Using the UK money alone for the last 12 months has contributed to sterilising 296 cats (estimated due to gender split and currency conversion).
During this year Kotor Kitties developed two websites, one in English and one in Montenegrin using volunteers. A $1000 grant to Kotor Kitties (USA) from the Pollination Project paid for professional translations for the Montenegrin website. We are particularly proud of our online Data Entry Of Surgeries system, developed by a volunteer, which records each cat sterilized with salient details and a photograph of the cat before and after surgery.
## **FINANCIAL RESULTS AND ACCOUNTS**
As shown in the Receipts and Payments account Income exceeded Expenditure for the year ended 31st May 2021 resulting in a cash increase of £700. The accounts are prepared on a ‘receipts and payments’ basis as prescribed by the Charity Commission and the CIO governing document.
## **CURRENT AND FUTURE OPERATIONS**
Our priority for 2021 and beyond will be to further sterilisation as a solution to the abandoned animal situation in Montenegro. Progress has already been made in this respect. This will help increase awareness about what we do and how we can help more communities in Montenegro.
## **FUTURE POLICY AND DONATIONS**
In order to create greater impact, we will review our fundraising/marketing strategies to increase income where possible thereby increasing our ability to sterilise more animals.
We will continue to support the education and training programmes available in Montenegro to volunteers interested in trapping and taking cats to our partner vets.
Finally, we wish to thank all our Donors. Their support is invaluable in helping us to meet our aims and we are keen to encourage others to donate and join us in fulfilling our mission so that real progress is made in promoting respect for and humane treatment of stray and feral cats.
## **Melanie Davies – Chair**
## **Date 5th July 2021**
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## **Kotor Kitties Charitable Incorporated Organisation**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
Charity Law requires the Trustees to prepare financial statements for each financial year giving details of Income and Expenditure in the year together with assets and liabilities.
The Trustees also acknowledge their responsibility to keep proper accounting records that disclose with reasonable accuracy at any time the financial position of the CIO.
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
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## **Kotor Kitties Charitable Incorporated Organisation STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MAY 2021**
|||||**2021**|**2021**|**2021**|
|---|---|---|---|---|---|---|
|||**Receipts**
Individual Donations (including Gift Aid)
Grant
Online Shopping portals
Calendar sales
**Total Receipts**
**Payments**
Payments for Veterinary Services
Bank Charges
Merchandise
**Total Payments**
**Net of Receipts/Payments**||**£**
4,410
4,500
146
301
9,357
8,519
90
47
8,656
**700**|||
||**Cash funds**
**Brought Forward 21st May 2020**
**Added to in year**
**Transferred in year**
**Carry Forward 31st May 2021**||**Unrestricted**
**Cash**
**£**
0
700
0||**Restricted**
**Cash**
**£**
0
0
0|**Total Cash**
**£**
0
700
0|
||||**700**||**0**|**700**|
|**Cash funds**|**Unrestricted**
**Cash**|**Restricted**
**Cash**|**Total Cash**|
|---|---|---|---|
||**£**|**£**|**£**|
|**Brought Forward 21st May 2020**|0|0|0|
|**Added to in year**|700|0|700|
|**Transferred in year**|0|0|0|
|**Carry Forward 31st May 2021**|**700**|**0**|**700**|
The above statement shows the receipts and payments for the year. As Kotor Kitties (UK) is in its first year there is no comparative for earlier years.
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**Kotor Kitties Charitable Incorporated Organisation STATEMENT OF ASSETS AND LIABILITIES AS AT 31st MAY 2021**
**2021**
||**2021**|
|---|---|
|**CURRENT ASSETS**
Debtors Gift Aid
Cash at bank|**£**
333
700|
||1,033|
The accounts have been prepared under the receipts and payments basis of accounting as prescribed by the Charity Commission and the charity’s governing documents.
For the year, ending 31[st] May 2021 the CIO was entitled to exemption from audit as its income was below the required threshold.
The trustees acknowledge their responsibility for complying with the requirements of the Charity Commission with respect to accounting records and for the preparation of accounts.
## **Approved by the Board of Trustees**
**Date : 14[th] July 2021**
## **Melanie Davies, Chair**
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## **Kotor Kitties Charitable Incorporated Organisation NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MAY 2021**
## **1. ACCOUNTING POLICIES**
The financial statements have been prepared on a receipts and payments basis in accordance with the prescribed format of the Charity Commission.
Voluntary income is received in the form of donations from individuals, grants from charitable funds and online shopping portals such as Amazon Smile. Certain administrative, publicity and some travel costs are borne by the Trustees and not reimbursed.
- i) Grants from charitable funds are included in the Statement of Financial Activities when payment has been received.
- ii) Where significant income arises from occasional promotional events, such income is shown separately before deduction of expenses and the related expenditure, if material, is also shown separately.
Expenditure is included in the Statement of Financial Activities when paid and noted separately are any outstanding liabilities when incurred including constructive obligations, if any have arisen.
## **2. VOLUNTARY SERVICES**
Kotor Kitties has no employees. All its activities are carried out on a voluntary basis.
The Trustees are prohibited from receiving any remuneration for their services under the terms of the constitution unless such services are provided in a professional capacity. There were no such professional charges in the year.
## **3. TAXATION**
No liability to or refund of UK tax arises as a result of these accounts.
## **4. UNRESTRICTED FUND**
This represents the cumulative surplus of income over expenditure and is generally available to meet expenditure incurred by the company as detailed above.
## **5. CONSTITUTION**
Kotor Kitties was incorporated as a CIO on 21st May 2020 and the liability of each member is limited to £0.
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## **Kotor Kitties Charitable Incorporated Organisation Independent examiner’s report to the trustees of Kotor Kitties Charitable Incorporated Organisation**
I report to the trustees on my examination of the accounts of the Kotor Kitties Charitable Incorporated Organisation (‘Trust’) for the year ended 31 May 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Signed: Alysha Randall
Name: Alysha Randall
Relevant professional qualification or membership of professional bodies (if any): CPA 9241611 Address: 23a Oakwood Road, London SW20 0PL UK Date: 6[th] July 2021
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