**The Cat Welfare Group Ltd Report and Financial Statements Year ended 31 December 2023 Charity number: 1189649 / Company number 12262212**
## **THE CAT WELFARE GROUP LTD**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|**Charity number:**|1189649|
|---|---|
|**Company registration number:**|12262212 (England and Wales)|
|**Registered office:**|23 Leafy Lane|
||Fareham|
||Hampshire|
||PO15 7HL|
|**Operational address:**|23 Leafy Lane|
||Fareham|
||Hampshire|
||PO15 7HL|
|**Trustees:**|Miss Vicki Harrington (Chair)|
||Mr Robert Baynes|
||Mrs Kirsten Dillion|
||Mr Peter Wort|
||Mrs Jacqui Crabb (appointed 5 Sept 2023)|
|**Company secretary:**|Mr Robert Baynes|
|**Chief executive:**|Mrs Lorri Seymour-Baynes|
|**Independent examiner:**|Knight Goodhead Limited|
||7 Bournemouth Road|
||Eastleigh|
||Hampshire|
||SO53 3DA|
|**Bankers:**|Barclays Bank UK Ltd|
||Leicester|
||LE87 2BB|
1
## **THE CAT WELFARE GROUP LTD**
## **3**
The trustees are pleased to present their report and the financial statements of the charity for the year ended 31 December 2023. The reference and administrative details set out on page 1 forms part of this report.
The Cat Welfare Group is a charitable company limited by guarantee and the trustees confirm that their report and the financial statements comply with current statutory requirements, the C memorandum and articles of association and the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of required by company law.
## **Objectives and Activities**
## **Charity objects**
The objects of the charity, as set out in its Articles of Association, are to relieve the suffering and distress of cats, kittens and feral cats which are in need of care and attention by reason of Abandonment, neglect, sickness, maltreatment or poor circumstances in Southern England by providing a rescue, fostering and rehoming service and veterinary treatment.
## **Our Mission, Vision & Values**
Our vision, mission and values serve to provide direction and clarity to the work that we do.
## Vision
Our vision is that every cat will enjoy life in a home where it is treated with respect and an understanding of its needs.
## Mission
Our mission is to rescue stray or abandoned cats and kittens and to rehome them into secure and loving homes once they have undergone medical checks and treatment, and are old enough. In the case of feral cats, where they cannot be domesticated, we will neuter them, address any health concerns and return them to their natural home.
## Values
Our core values are:
Cat welfare is at the heart of everything that we do.
- We treat all cats with respect and will never put a healthy or re-homeable cat to sleep. We are indebted to our supporters and greatly value all donations given to us. We value and respect our volunteers, volunteer staff, adopters and suppliers. We pursue continuous improvement and excellence in what we do. We are open and honest.
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**3**
## **THE CAT WELFARE GROUP LTD**
## **Activities**
The Cat Welfare Group was founded in October 2019 and is a charitable company run in the most part by volunteers.
## Rehoming activities
We rescue stray or abandoned cats and kittens and look to rehome these into secure and loving homes. A significant number of the cats and kittens are rescued from appalling circumstances or come to us with horrific injuries, requiring extensive veterinary treatment and expert care. Whilst in our care, the cats and kittens are looked after by one of our fosterers, either in a designated spare room in their home or in a purpose built cat pen. Many kittens have been born in our care and we have an experienced team that are also able to handrear abandoned kittens around the clock.
All cats and kittens that are rehomed by the charity will receive a health check by a veterinary professional, worming treatment, vaccinations and will be microchipped and neutered. They will come with four weeks free useful information about bringing your new cat home and general advice about caring for your cat. The charity has an adoptions group on Facebook and provides ongoing support and advice to adopters and cat owners in general.
## Feral cat work
It is estimated that there are in members of a domesticated species that have reverted to living as wild animals. Whilst they are often mistaken for stray cats, ferals have little or no contact with humans and cannot be tamed.
Despite their wild nature, feral cats still need a level of care. With many ferals living in colonies, the cat neuter and where they cannot be domesticated, we will neuter them, address any health concerns and either return them to their original home, if possible, or alternatively find a suitable new home.
## Lost & found cats
Not knowing what has happened to their missing cat is often a source of great concern and sadness to cat owners. As well as rehoming unowned cats, we also return lost cats to their existing homes. This can sometimes involve super-sleuth work if the cats are not microchipped or if the microchip details are not up to date! In some cases, the cats will sadly have been victims of road traffic accidents, but our work can still provide their owners with some form of closure and peace of mind.
We have provided many owners with advice on getting their lost or missing fury friend back home and have put together a short guide on our website. We even have a list of friendly tree surgeons for when cats need rescuing from rooftops or tall trees!
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**THE CAT WELFARE GROUP LTD**
## **3**
## **Public Benefit**
when
Cats play a huge part in the lives of millions of people in the UK. By supporting cats, we are providing a benefit to owners and other people who come into contact with cats. We provide public benefit by:
- Assisting the local community, veterinary practices and local authorities by taking in and rehoming stray or abandoned cats and by controlling feral populations.
- Assisting the local community by reuniting lost, found or injured cats with their owners. Reassuring owners that their cats can be taken into our care and rehomed if they become incapable of looking after them either through illness, death or other reasons. Assisting local authorities by taking in cats from multi-cat households. Providing guidance and advice to cat owners to increase awareness of cat welfare. Providing volunteering opportunities for those who wish to support our work.
## **Volunteers**
The Cat Welfare Group is run mainly by volunteers who receive no payment for their work, apart from the reimbursement of expenses. As at the end of 2023, the charity had in excess of 50 volunteers, including 25 fosterers that care for the cats and kittens whilst they are in our care.
## **Achievements and Performance**
for 2023 and we totally exceeded all of our expectations in terms of the numbers of cats that we rescued and rehomed, and also the amount of funds that we raised in order to carry out this work.
## Rehoming activities
In total we rescued 463 cats and kittens, rehomed 246 cats and kittens into secure and loving homes, rehomed 170 cats and kittens via other rescues and had 23 cats in our care as at the year-end.
Amongst the cats and kittens that we rescued were some with horrific injuries, neglected and emaciated cats, older cats with underlying or untreated health conditions and abandoned kittens, all requiring expensive veterinary treatment and expert care. Cat welfare is at the heart of everything that we do and we pride ourselves in that we do the absolute best for every cat that comes into our care and that we did not turn away any cat on account of cost. The numbers above do not include those cats and kittens that we rescued that, despite our very best efforts, were simply too sick, too small or too fragile to survive.
## Feral cat work
We undertook working with several feral colonies (trapping and neutering, blood testing, ear tipping and microchipping) and returned them to their natural home. We continue to support these colonies by supplying food and any necessary veterinary treatment. Through the investment of time and patience, we were also successful in domesticating and socialising a number of very feisty feral / stray kittens that we were then able to rehome.
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**THE CAT WELFARE GROUP LTD**
**3**
## Lost & found cats
Every day we are called out by members of the public to stray cats for us to check for microchips, reuniting cats and owners daily. We also provide advice to owners on getting their lost or missing fury friend back home on a daily basis.
## Volunteers
The charity was established and is run mainly by a hugely dedicated and passionate team of volunteers. As at the end of 2023, the charity had in excess of 50 volunteers, including 25 fosterers. Volunteers provided an estimated 30,000 hours of their time and support during the period with an estimated value of £330,000. In accordance with the Charities SORP (FRS 102), this volunteer time is not recognised in the financial statements.
## Partnership working
We consider that working collaboratively and in partnership with other organisations is essential to the success of our work as a charity and have outlined below some of the key partnerships that we developed during the period.
largest category of expenditure. We are supported by some outstanding veterinary practices and have successfully secured discounts on veterinary fees with all the practices that we use on a regular basis.
We work together with Petplan who, since June 2020, have been providing four weeks free insurance to adopters who rehome a cat from us. When an adopter continues onto a full Petplan insurance policy for their cat, Petplan gives 10% of the premium back to The Cat Welfare Group and a further 10% each year the policy is renewed. We expect this source of income to grow over the coming years.
We have developed good working relationships with a number of other smaller cat rescue centres that share our values and ethos. This has enabled us to share knowledge and resources, and has allowed us to call upon another rescue centre when our own feral spaces were full, and vice versa.
In 2023 Battersea Dogs & Cats Home approached us to discuss partnering with them, this came completely out of the blue and we are thrilled to be one of a few small rescues partnering with such a prestigious organisation. We have worked closely with Battersea and formed a great working relationship with their management team.
## **Financial Review**
The charity generated income of £196,084 (2022: £233,194) during the year. This enabled the charity to continue its activities in line with its objectives. Expenditure increased to £226,163 (2022: £210,522).
The charity made a deficit of £30,079 (2021: surplus of £22,672) in the year. Fund balances were £92,395 (2022: £122,474), which includes restricted funds of £8,656 (2022; £25,000)
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## **THE CAT WELFARE GROUP LTD**
## **3**
## **Reserves policy**
The trustees recognise the need to hold a prudent level of reserves to ensure that there is no significant any unforeseen reduction in income or unbudgeted additional expenditure. Having considered the financial and other risks facing the charity, the trustees have determined that The Cat Welfare Group should aim to establish and maintain free reserves (unrestricted funds excluding designated funds) at a minimum le 3 expenditure this equates to approximately £56,500. At 31 December 2023 free reserves stood at £40,425 which is below the reserves policy. The trustees continue to keep this under close review.
## **Risk management**
The trustees have responsibility for the oversight of risk management and consider the risks affecting the charity and its activities as part of their meetings. The Cat Welfare Group has a formal risk management process to identify and record risks within a risk register. Risks are recorded in the risk register together with mitigation measures and given an overall score based on impact and likelihood. The risk register is maintained by the senior management team and is reviewed at least on a 6 monthly basis by the trustees.
The key risks and uncertainties facing the charity are outlined below:
- Insufficient income / cash / reserves leading to the charity having to turn away stray or abandoned cats and being unable to pay its bills.
- Damaging media or social media allegations leading to reputational damage and loss of income.
- Insufficient volunteers leading to the inability to provide enough foster homes for all stray or abandoned cats and to run the charity effectively.
## **Strategy and Plans for the Future**
During 2023 we once again totally exceeded all of our expectations in terms of the number of cats that we rescued and rehomed, and also the amount of funds that we raised in order to carry out this work.
Our focus for 2024 is on consolidation and the establishment of solid foundations to support the future of the charity. Our core values encompass cat welfare, continuous improvement and excellence, and we want to be Accordingly, we want to focus as much on the quality of our rehoming activities and the experience for the adopter, as on the number of cats that we rehome.
We have outlined our plans for 2024 on the next page.
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**THE CAT WELFARE GROUP LTD**
## **3**
**----- Start of picture text -----**
2024 ANNUAL PLAN
Our Vision
Every cat will enjoy life in a home where it is treated with respect and an understanding of its needs
Focus for 2024
Consolidation and the establishment of solid foundations to support the future of the charity
Strategic Objectives
Activities Income/Finances infrastructure
Key Actions
- Continue to rehome the cats - Focus on increasing regular - Build on implementing robust
and kittens that come into our giving, providing the charity with policies, procedures, induction,
care, focusing as much on the a more secure source of monthly training and investment in our
quality of our rehoming income volunteers
activities as on the number of
cats that we rehome - Increase public awareness of the
charity to broaden and increase
-
Continue to undertake trap, our range of supporters
neuter and return activities to
-
help manage the welfare of the
feral cat population line with the reserves policy
- Maintain our team of fosterers - Exploring lottery funding,
and train more fosterers in the additional grants and other
hand-rearing of kittens income sources
- Continue to work with and
cultivate existing partnerships
and develop new partnerships
**----- End of picture text -----**
## **Structure, Governance and Management**
## **Governing document**
The Cat Welfare Group is a charitable company limited by guarantee, incorporated on 15 October 2019 and registered as a charity with the Charity Commission on 26 May 2020. The company was established under a Memorandum of Association and is governed by the terms of its Articles of Association. New Articles of Association were adopted on 25 March 2020 and amended on 12 August 2020. In the event of the company being wound up, the Articles of Association restrict the liability of each member to £10.
## **Governance**
The Cat Welfare Group is governed by the board of trustees. The trustees are also the members and directors of the company. No trustees are paid for their time and the board consists of a least three members with no maximum number.
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## **THE CAT WELFARE GROUP LTD**
## **3**
Our trustees are drawn from the community and offer a range of skills and experience essential to the good governance of the charity. Trustees are appointed by the passing of an ordinary resolution at a general meeting. On appointment, trustees are given an overview as to the current status of the charity by the senior
policies.
The trustees have ultimate responsibility for governing the charity and directing how it is managed and run, including responsibility for the strategic direction of the charity and its financial management. The board of trustees delegates responsibility for the day-to-day operations of the charity to the senior management team. The trustees meet at least four times per year to discuss and consider strategic, financial and other matters. The Chief Executive Officer and Finance Director will also attend these meetings, but have no voting rights.
The trustees who served during the period and on the date that this report was approved are:
Vicki Harrington Robert Baynes Peter Wort Jacqui Crabb Kirsten Dillon
## **Statement of Responsibilities of the Trustees**
The trustees (who are also the directors of the charity for the purposes of company law) are responsible for applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial period, which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities Statement of Recommended Practice (SORP); make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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**3**
## **THE CAT WELFARE GROUP LTD**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company provisions**
Companies Act 2006 relating to small companies.
Approved by the trustees on and signed on their behalf by
Vicki Harrington Chair of the trustees
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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES ON THE
UNAUDITED ACCOUNTS OF THE CAT WELFARE GROUP LTD
I report to the charity trustees on my examination of the accounts of the company for the
vear ended 31 December 2023. which are set out on pages 11 to 23.
Res
onsibllitles and basls of re ort
As the charily'5 tru5tee5 land also its director5 for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the
Companie5 Act 2(NJ6 Ithe"21X)6 Act").
Having satisfied myself that the accounts of the company are not required to be audited
under Part 16 of the 2(K16 Act and are eligible for independent examination, I report in
respect of my examination of your charrty's accounts as carried out under section 145 of
the Charities Act 2011 (the '2011 Act'l. In carrying out my examination I have followed the
Dlrections 8iven by the Charity Commission under section 1451511bl of the 2011 Act.
Inde
endent examlner's re
ort
I have completed my examination. I confimi that no matters have come to my attention in
connection with the examination 8ivin8 me cause to believe:
111 accountin8 records were not kept in respect of the company 35 required by section
386 of the 2006 Act.. or
121 the accounts do not accord with those accounting records.. or
131 the accounts do not comply with the accounting requirements of section 396 of the
2006 Act other thèn any requirement that the accounts give a 'tiue and fail. view
which is not a matter considered as part of an independent examination.. or
141 the accounts have not been prepared in accordance with the methods and principles
of the Statement of Recommended practice for accounting and reporting by charities
applicable to charities prepaiin8 their accounts in accordance with the Financlal
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the
examination to which atteniion should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
J E Harris FCCA
Knight Goodhead Limited
Chartered Accountants
7 Bournemouth Road
Chandler's Ford, Ea5tleigh
Hampshire $053 3DA
Date.. 28 June 2024
io
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2023
(including Income and expenditure account)
1023
Totsl
Funds
2022
Total
Funds
Unrettrirted
Funds
Restricted
Funds
Notes
INCOME
Voluntary income
136.738
18.(
154.738
189,093
Charitable activities
33.4
33.400
28,700
Other trading activities
7.946
7.946
15.401
TOTAL INCOME
178.084
196.084
233.194
EXPENDITURE
Fundralsln8 Costs
19.748
19.748
12.771
Charltable actlvtties
172.071
34.344
206.415
197,751
TOTAL EXPENDITURE
191019
34344
226,163
210,S22
NET IEXPENDITUREI I INCOME FOR YEAR
113,7351
116,3441
130,0791
22,672
Transfers between funds
11,12
NET MOVEMENT IN FUNDS FOR YEAR
113.7351
116.3441
130.0791
22,67Z
FVN05 AT I JANUARY 2023
97.474
25,C
122.474
99,80
FUNOS AT 31 DECEMBER 2023
83.739
s56
92.395
122.474
All of the above resuks are derived from continuin8 operations. The We Th) other Co&nISed gains or losses other
than those stated above. Movements in funds are disc105ed ITr notes 12 and 13 to the financlal ststements.
11
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
PRIOR YEAR STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 310ECEMBER 2022
(including Income and expenditure account)
2022
Total
Funds
Restrfcted
Fund5
Fund5
INCOME
Voluntsry incorne
149,923
39,170
189,093
Charitable att1¥ie5
28,7C(I
28,700
Other Trading Activity
15,401
15,401
TOTAL INCOME
194,024
J9,170
233,194
EXPENDITURE
Fundraisin8 Costs
12.771
12,771
Charltable actlvkies
179.142
18.609
197,751
TOTAL EXPENDITURE
191.913
ZIO.522
NET INCOME FOR YEAR
z.iii
20,561
22,672
Transfèrs bttwten funds
NET MOVÉMENT IN FUNDS FOR THE YEAR
2.111
20,561
22,672
FUNOS AT I JANUARY 2022
95,363
4,439
99,802
FUNDS AT 31 DECEMBER 2022
97A74
25WJ
122,474
12
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
COMPANY NUMBER: 12262212
BALANCE SHEET AS AT 31 DECEMBER 2023
20Z3
2022
Notes
FIXED ASSETS
TanEible fixed assets
17,435
26,422
CURRENT ASSETS
Stock
Debtors
Cash at bank and In hand
20,703
14.253
58,603
20,100
7.830
84,719
93.559
112,649
CREDITORS.. amounts fallin8 due within one year
io
114,1511
19,4761
NET CURRENT ASSETS
79.408
103,173
TOTAL ASSETS LESS CURRENT LIABILITIES
96.843
129.595
CREDITORS.. amounts due after more than one year
li
14,t1481
17,1211
NET ASSETS
92,39S
122,474
FUNDS
Restricted funds
Unrestritted funds
General fund5
Deslgnated funds
12
8.656
25,000
13
13
40.425
43.314
47,846
49,628
TOTAL FUNDS
92.395
122,474
For the financial perlod ended 31 December 2023. the company was entitled to exernption from audit under section
477 CompaDie5 Act 2006,. and no notice been dep051ted under Section 476. The directors acknowled8e their
sponsibilities for ensuring that the company keeps accouniinK records. which comply with settion 386, ènd
preparing accounts, which give a true and fair view of the stste of affairs of the company as at the end of the period
and of it5 income and expenditure for the financial period. in accordance with the requirements of section 394 and
395, and whlch otherwise comply wtth the requirements of the Companies Aci 2(M)6 relating to accounts, so far ès
applicable to the cornpany.
The accounts are prepared in accordance with the special piovi5ion5 of Part IS of Cornpanie5 Act 2CQ6 relating to
small companies.
Approved by the board of trustees on
nd signed on its behalf by
1510712024
Mi5sV Harrington Vicki i JLII 15
Trustee
o O. GNIT+ll
13
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
CASHFLOW STATEMENT
FOR THE YEAR ENDED 310ECEMBER 2023
2023
2022
NET CASH FLOW PROVIDED BY OPERATING ACtIVlMES
123.1011
52,658
CASH FLOWS FROM FINANCING ACnWTIES
Purchase of fixed assets
Bank loan rep3yments
Hlre purchase paYMentS
13421
118,8321
17,0001
19681
12,6731
NET CASH FLOW
126,1161
25,858
Change In cash and cash equSvalents in the year
126.1161
25.858
Cash and cash equNalent at start of the year
Cash and cash equfvalents ai the end ol theyear
84,719
58,603
58,861
84,719
NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023
RECONCILIATION OF NET INCOME TO NET CSN FLOW FROM OPERAnNG ACTIVITIES
2023
Z022
Net Income lor the year
Depreciation
Ilncreaselldecrease in stock
Ilncreaselldecrease in debtors
Increase/ldecrea5el in creditors
130,0791
9,329
16031
16,4231
4,675
22,672
6,791
112,2921
41,284
15,7971
Net cash flow from operatlll8 actwities
123,1011
52,658
ANALYSIS OF cSH AND (SH EQUIVALE[$
2023
2022
Cash at bank and in hand
58,603
84,719
14
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 310ECEMBER 2023
Ati
Non cash
Atal
Dec 2023
ANALYSIS OF CHANGES IN NET DEBT
Jan 2023
Coshflows
m¢)vements
Cash at bank and in hand
84.719
126.1161
58.603
Debt due within one year
Debt due after tsne year
12,6731
17.1211
12,6731
14,4481
2,673
74.925
123.4431
51,482
15
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
I ACCOUNTING POLICIES
al Accountin8 convention
The financial statements have been prepared in accordance with Accounting arsd Reporting by Charities..
Statement of Recommended artice applicable to charities preparin8 their accounts in accordan£e with the
Financi31 Reporting Standard applicable in the UK and RepublK of Ireland IFRS 1021 (effective l January 20191
(Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
and the Companie5 Act 21x6.
The charity meets the Ilefinition of the public bertefit entity under FRS 102. Assets and liabilities are initially
recogni5ed at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have been prepared on the 80in8 concern basis. Thtte are no material uncertainties about the
charitV'5 ability to continue.
bl Incornè
Income Is reco8n5sed when the chariiv has entitlement to the funds, any performance conditions attached to the
itern ol incorne have been met. it is probable that the income will be received and the amount can be measured
Donaiions are reco8nised when receivable. Income tax recoverable in relation to donations recelved under Glft Ald
is recognised at the time ol the donation.
Grants are reco8nised in full in the siatement of financial attivities in ihe year in which they are re£eivable.
Adoption fee5 art r¢co8ni5Èd at thè pjint ol athjptitin. Intornt from the salt of merchandise is rttognised at the
point of sale.
For legacies, entitlement is taken as the earlier of the date on which either.. the charity is aware that probate has
been granted, the estate has been linalised and notification has been made by the executorlsl to the charity that
a distribution will be made. or when a distribution is received from the estate. Receipt of a legacy, in whole or in
part, is only £onsidered probable when the amount can be measured liablY and the charity has been notified of
the executoes intention to make a distribution.
Gifts in kind and orher donated asseis for use by the charity are recognised at the point of donarion and are
included at the value ol the gift received. beifig a reasonable estirnate of the gr055 value to the charity. Gifts
donated for resale are recognised at the poinr of sale at the actual value realised for rhe sale of the goods.
16
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
I ACCOUNMNG POLICIES Icontbnuedl
Donated professional services are recognised as income when the charity has control over the item. any conditions
associated with the donated item have been met. the receipt of economic benefit from the se by the charity of
the item 15 probable and the economic benefit can be measured reliably. In accordance with the Charitie5 SORP
IFRS 1021. general volunteer time is not recognised.
On receipt, donated professional services are recognised on ihe basis of the value of the Rift to the charity which is
the arrount the charity would have been willing to pay to obtain seNices or facilitie5 01 equivalent onoMiC
benefit on the open market.. a correspondin8 amount is then recognised in expenditure in the period of receipt.
cl Expendlture
Expenditure 15 recognised ITh the period in which it is incurred. Expenditure include attributable VAT which cannot
be re£overed.
Fundraising cost5 relate to the cost5 incurred by the charitable company irb raising funds for the charitable work.
Expendlture Is allocated to the particular activity where the cost relates directly to that activity. Support costs are
those associated with the gèneral management of the charity, other than governance costs, that are not directlv
ttribuiable to charitable aciiviiies or fundraisin8. Governance costs are the costs associated with the governance
èrrèngernents ol the Charity, in£ludin8 the tosts of tomplyinB Wlth constitutional and statutory requirernents.
Support and governance costs have been allocated between the cosi of raising funds and expenditure on
charitable activities on the basis of volunteer time, where applicable, and othen¥ise on a 50.50 split.
dl Tan8lble Ilxed assets
Items of equipment are capitalised where the purchase price exceeds £3(. Depreciation costs are allocated to
ctivities on the basis of the vse of the related assets in those attiwties. Assets are reviewed lor impairment If
circumstances indicate their carryin8 value May exceed their net realisable value and value in use.
Depreciation is provided at rates calculated to write down the cost ol each asset to its estimated residual value
over its expected useful life. The depreciation rates in use are as follows..
Cat rescue eouipment
Office & fundraisin8 equipment
Motor vehicles
4 years strai8M line
4 years Straight line
4 years straiKhi line
el Stock
Stock con515ts of purchased and donated Boods forthe charl5 own use and rnerchandise stock. Stock 15
included at the lower of cosr and net realisable value. Donated items of stock are recognised at fair v31ue
which 15 the arnount that the charity would have been willing to paylorthe item5 on the open market.
17
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
I ACCOUNTrNG POLICIES Icontinuedl
fl Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an eveni prior to the
balance sheet date and that a payment will be required in Settlement that can be estimated.
81 Funds
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these
criteria is charged to the fund tO8ether with a fair allocation ol maTha8ernent Costs and overheads.
Unrestrlcied funds are donailons and other incomin8 resources receivable Iy 8eneraied for the obletts of the
haritv.
h) Pension comrnitment5
The charity operates a defined contributions pension Scheme in accordance with the National Ernpl¢)yment Savings
Trust INESTI. Contributions are char8ed in the actounts as ihey become payable in accordance with the rules of
the scheme.
il Operating lease commitment5
Rentals payable under operating leases are charged to the statement of financial activities on a strai8ht line basis
over the term ol the lease.
11 Financial instruments
The £harity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transactK)n value and subsequently measured at their
settlement value, with the exception of bank loans which are svbseouently recognised at amortised cost usin8 the
effective interest method.
2 LEGAL STATUS
The charity is a company limited by gvaraniee and has no share capital. The charitable company was incorporated
on 15 October 2019 in En8land and Wales anil was re8lStered on 26 May 2020 with the Charity Cornrnis5ion i
England and Wales. The charity is a public benefit entity.
The registered office of the charitable company 15 23 Leafy Lane. Whiteley, Fareham. Hampshire POIS 7HL.
18
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
3 INCOME
Un$¢tted
funds
Restrkted
funds
2023
Total funds
2022
Total funds
DONATIONS AND LEGACIES
Gener31 donations
Gifts in kind and donated services
132.477
4.261
18.1XX)
150,477
4,261
172.975
16,118
Tott71 donotions ond legocies
136,738
18.Cl)J
154,738
189.093
CHARITABLE ACTIVITIES
Adoptions fees
33.4C(I
33.4CK)
28.700
Total choritoble ortivities
33,4C
33,4
28,700
OTHER TRADING ACTIVIITIES
Fundraisin8 events
Sale ol merchandise
Petplan commission
2.424
2.548
2.974
2.424
2.548
2.974
11,950
1,516
1,935
rotul orher trading octivitles
7,946
7,946
15,401
TOTAL INCOME
178.084
18.(XXJ
196,084
233,194
Gifts in kind relate to items donated off the tharitl5 Amazon Wish St, plus donatlOn5 of cat litter, food and toys.
In accordance with the Charities SORP IFRS 1021. general volunteer time is [t recognised. Volunteer5 gave an
estimated 30,00012022.. 29,5OJI hovrs of theif time durin8 the period with an estimated value of £313,LXX)12022..
£305,000).
19
THE CAT WELFARE GROUP LTD
Icompany limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
4 EXPENDITURE
2023
Totsl fvtsds
2022
Totsl futxls
FUNORAISING COSTS
Fundraising ekpenses
Cost of merchandise
Depreciation
Allocotion of supponc05ts
Totolfvndiolslng costs
10.691
710
629
7.718
19,748
.691
710
629
7.718
19,748
4.452
1.587
629
6.103
12,771
CHARITABLE AcfiviTIES
Vet fee5 and Medication
Cat food
Cat activity toys & bedding
Pet consumables
Cat trèppin8, transport & Olhet equipmeni
72.035
19,013
4,125
12,044
S,193
4,146
2,016
106.379
19.olj
4,125
12,044
5,193
4,146
1016
108,937
20,285
4,213
8,6
7,179
2,428
1,661
750
1,211
4,393
Waste collection & cleanin8 materials
675
1.206
675
L206
13
5.089
1,855
1,164
Travellingexpenses
Oonations made
Company Van expenses
Telephone & posia8e- Charirèble
Sundry c0s15- OP5
W48es and salarles
Depreciation
Allacorion oJ5UPPOrt costs
Totolchorltubleortlvltl*s
6.729
1.855
1,164
18,942
726
7,459
197,751
9,434
172,071
9,434
206,415
SUPPORT & GOVERNANCE
497
1,$02
497
I,S02
Computer & software costs
Le8al & Con5ultin8
Volunteer appreciation tosts
In5ur3ntÈ
Attountanty
8ank tharies
Entertainment IIW% Business)
DÈpreciation
Allocotion of supportcosts
TtTrtols¥pport& ¢c*vem•ft¢t
1,382
578
896
914
2,245
2,859
1,128
15
7.992
117.1521
914
2,245
2,859
1,128
15
7,992
2,470
393
545
5,436
113.5621
TOTAL EXpENDuftE
191.819
226,163
210,522
The Independent examlnation lee Included in accountancyamounieo EI.525120ZZ.' EI.4501. Amount of El.334
12022.. £1.0201 were also pay3ble io the indepennI examiner fov othw work.
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
EMPLOYED STAFF COSTS AND NUMBERS
Employed staff costs were 35 follows..
2023
2022
Salaries and wa8es
Pension costs
30,231
269
18,848
94
30,5CM)
18,942
No employee earned more than £60,¢XKI during this or the prior year.
The average number of employees d¢Jrin8 the year was as follows:
2023
2022
No.
No.
Employees
The key management personnel ol the charity were paid a thtal of £16,431 (two employeesl12022.. £9.0311.
The charSty'5 insurance policy includes directors, liability insurance.
6 TAXATION
The charitable company is exempt from corporation tax as all its income is charitable and is applied lor
haritable purpose5.
21
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
7 TANG18LE FIXED AssErs
oirice and
ndraising
equipment
Motor
Vehicles
Cat rescue
equiprnent
Total
COST
At l January 2023
Addition5 in year
27.237
2.950
7.251
342
37,438
342
At 31 December 2023
27,237
2.950
7,593
37,780
DEPRECIATION
At l January 2023
Charge for the year
6.379
1.320
3.317
1.812
11,016
9.329
At 31 December 2023
13.188
2.028
5,129
20,345
NET BOOK VALUE
At 31 DetÈmbÈr 2023
14,049
922
2.464
17,435
At l January 2023
20,858
1,630
3,934
26,422
STOCK
2023
2022
Purchased and donated goods lor the charivs own use
Merchandise stock
20,4(XJ
303
20,100
20,703
20,100
9 DEBTORS
2023
2022
Other debtors
Prepayments
Accrued income
2,916
1,329
iO,(X)8
1,344
1,152
5,334
14,253
7.830
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
10 CREDThORS'. amounts falling due within one year
2023
2022
Trade creditors
Other creditors
PAYE/NI
Accrua15 and deferred income
6,496
2,707
1,195
2,745
596
4.948
4,940
14,151
9.476
11 CREOITORS.. amounts falling due after more than one year
2023
2022
Hire purchase
7,121
4,448
7,121
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
12 MOVEMENT IN FUNDS- RESTRICTED FUNDS
Atljan
2023
At 31 Dec
2023
Income
Expendlture
Transfers
RESTRICTEO FUNDS:
Neutering pro8ramme fund
Vet fees fund
25,fXKI
14,m)
130,3441
14.¢JX)I
8,656
Tgtal restricted funds
25.C
18.(
134,3441
8,656
Neuterlng prograrnme fund
This fund relares ro monies received from donors towards the charity's neuterin8 pro8rarnmes.
Vet fees fund
This fund relates to monles received from donors towards vei fees.
13 MOVEMENT IN FUNDS- UNRESTRICTED FUNDS
Atlja
2023
At 31 Dec
2023
Income
Expendhure
Transfers
Capital asset fund
Development fund
16.628
33.
110.0501
13.3411
3.736
3.341
10.314
33.000
Total desl8nated funds
49,628
113,3911
7,077
43,314
General funds
47,846
178.084
1178,4281
17,0771
40,425
Total unrestricted funds
97.474
178.084
1191,8191
83,739
Capitsl asset fund
This fund represents the net book value of fixed assets held by the charity less associated financial liabilities at
the Balance Sheet date.
Development fund
The purpose of the development fund is to cover initial expenditure for future planned projects.
24
THE CAT WELFARE GROUP LTD
(Company limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
14 ANALYSIS OF NEf ASSEfs BEtWEEN FUNDS
2023
Restrlrted
fvnds
Desl£nated
funds
General
funds
Total
funds
Tangible fixed assets
Net current assets
Long term liabilities
17,435
30,327
14.4481
17,435
79,408
14,4481
8,656
40,425
NET ASSETS
8.656
43.314
40,425
92,395
2022
Rèstritttd
funds
Oèsl8natÈd
funds
Gèneral
funds
Total
funds
Tangiblè fixed assets
Nèt current assets
Lon8 term liabilities
26.422
30.327
17.1211
26,422
103,173
17,1211
25.ctsj
47,846
NET ASSETS
25,L)
49,628
47,846
122,474
15 RELATED PARTIES
Three trustees were reimbursed expenses totallin8 £33612022.. Énill.
The CEO (who is married to a Iru5teel wa5 employed by the charity. received a total of £11,63112022.. £7,831)
a5 remuneratlgn and pension contributlgns. She was also reimbursed expenses of £3.074 12022.. £5.3491
incurred on behalf ol the tharity.
Ouring the prior year. the wile of another trustèe was reimbursed expenses of £77 inturred on behalf of the
charity.
16 OPERATING LEASES
The charity had operatin8 lease5 at the year end with the following future lease payments..
2023
2022
Amounts falling due..
Within one year
480
The Cat Welfare Group 2023 accounts
Final Audit Report
2024-07-15
Created..
2024-074)2
By..
Knigm GLKKlhewJ lesgn
knvJhtgLvJhewJ.w.ukl
Status..
&gned
Transaction 10..
c8JcHBCBAApL4WUN1h8&JKeKhQIYmNHEd6lp
"The Cat Welfare Group 2023 accounts" History
Document created by Knight Goodhead {esign@knighlgoodhead.co.uk)
2024-07-02- 15..30..49 GMT
. Document emailed lo Vicki Harrison {vlckih@thecaerlaregoUp.Org) for signature
2024.07.02- 15..30".59 GMT
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2024-07-02- 15.'31'.04 GK
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(vickih@theCa4e1faregoUp.org> with Vicki 1vickih@lhecatsvelfaregroup.orgl
2024-07-03- 09..42..35 GMT
. Document emailed lo Vicki lvickih@thecatsvelfaregroup.orgl for signatur&
2024.07.03. 09..42..35 GMT
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2024-07-15- 17..02..41 GMT
Document e-signed by Vicki Ivickih@thecaW4eWaregroup.org)
snature Date.. 2024-07-15- 17..05..W GMT_ u[Ce. seryer
Agreement completed.
2024-07-15- 17."05".00 Gmr
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