Registered number: 1191376
Wisteria Cat Rescue
Accounts for the period 21 September 2020 to 31 August 2021
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Reference and administration details
Trustees
B Devitt T Devitt G Merchant
Charity registered number
1191376
Registered office
21 Romney Road Chatham ME5 7LU
Bankers
Natwest Bank 3 High Street Maidstone Kent ME14 1HJ
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Trustees’ report
The Trustees present their Annual Report together with the Financial Statements of Wisteria Cat Rescue for the period 21 September 2020 to 31 August 2021.
Objectives and activities
The principal objects of the charity are to relieve the suffering of cats in need of care and attention, by a neutering and rehoming service for stray cats, and to provide for the reception, care and treatment of them until they have been rehomed.
Main activities undertaken to further the Charity’s purposes for the public benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’.
Achievements and performance
Review of activities and future plans
Wisteria Cat Rescue became a registered charity in September of 2020 after our founder Billy Devitt knew that locally there wasn’t the support and assistance which the local cats and public needed. Billy’s aim was to be very much a community charity, one that would open its doors to all of whom required the service.
The charity’s first year has seen a rapidly increasing demand for its services and an overall successful year. We battled the very unknown virus COVID-19 which displayed many obstacles which included the amount of animals needing urgent rescue assistance. This was generally due to owners’ loss of jobs and a large decline in the public financial state of affairs.
We were actively out within the community supporting the public with pet food and veterinary care for their beloved animals. This in turn supported keeping pets in their homes which equally supported mental health at such uncertain times. During COVID-19 measures, we managed to support over 600 animals with various food parcels. This assisted larger organisations by relieving pressure and most certainly waiting times for these cats who would have ended up taking much needed rescue placements.
Our services proved to be extremely successful and due to how well the rescue was doing we were approached by ITV National News to feature in their “Lockdown Legends” portfolio. This helped to boost the profile of the charity and increased our social media supporters.
During the year we have been extremely fortunate to have received some generous grants which enabled the charity to update our cattery pens which make them fully compliant with cattery standards. Before introducing these pens we solely relied on our volunteer fosterers for taking in new cats to the rescue, so these have assisted us in taking in more emergency cases and then moving them to foster when they are ready.
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Trustees’ report
Wisteria Cat Rescue remains a home-based charity, meaning that the majority of what we do is run from the home of the founder, where the garden to the property has been converted into the cattery. This currently minimises outgoings of the charity meaning more money can be spent on the cats in need.
The Charity has a moral to “keep the cat at the centre of what we do”. This means every single decision the Trustees agree on is always in the best interest of the cats. We never divert away from the cause which is all about the cats. This is filtered through to our volunteers and has built us a very strong relationship with the community.
During our first year as a registered charity we:
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Neutered
847 cats
Fed over
Rehomed 600 animals
627 cats within the
community
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Sadly with everything positive there are also times when, through the guidance of veterinary professionals, we are unable to save all of the animals who come into our care. We therefore relieved the suffering of 14 animals, when their pain cannot be controlled the kindest thing is to allow them to rest most certainly with dignity. As a rescue we are not against euthanasia, so long as all other avenues have been addressed and is assessed on a case-by-case basis. If the animal is suffering and the suffering cannot be controlled then we must do what is right for that animal.
We believe in the coming years the number of animals needing our assistance will rise due to the shortage of vets in the community. We envision to get a purpose built animal ambulance to take our poorly animals to different vet practices, whilst we aim to grow at a steady rate and continue providing our services to all who need us. We are very fortunate to work alongside a wonderful vet team who support the work that we do, and who are always able to get our cats seen to as soon as possible.
Neutering is a big passion for Wisteria, and we feel that through neutering we can resolve many problems as this will reduce the numbers of animals coming through rescue. We plan to be in a position to eventually provide a community neutering programme, where we are able to build an on-site vets where we will be able to offer low cost neutering to all cats.
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Trustees’ report
We would lastly like to thank our supporters who have supported us through such challenging times for all. As a small registered charity we receive no guaranteed funding, so are reliant on fundraising through donations and grants. We would therefore like to give a massive thank you to everyone who has supported us during the year whether it be through grants, monthly donations or one-off donations, you truly have helped us to help the cats.
Testimonials
From a supporter of the charity who has adopted through ourselves in the year:
“Almost exactly a year ago we decided to add to our family and approached Wisteria about joining their waiting list for two kittens. We were asked to fill out the adoption form and then send in a video of our home so our suitability could be assessed. We have two small children and Billy was hugely supportive of us wanting them to grow up surrounded by animals. Shortly afterwards we were contacted again, and Daisy and Jasmine were brought home! The process was so efficient and we were given two gorgeous healthy girls, vaccinated and neutered, ready to be loved.
Just three months later we went back for more and Cooper and Tom joined the mad house! When Cooper became a little ill after a few days, Billy could not have been more helpful. He arranged for us to see the vet and get him checked over without any hesitation. Cooper was soon fighting fit and home causing chaos with his brother and sisters!
The work that Billy and the team do is nothing short of extraordinary. They work constantly to care for the cats that need them, not even stopping when on holiday. We simply cannot recommend them highly enough and will always be huge supporters of the work they do. They’ve brought so much joy into our lives, and we will always be so very grateful.”
Volunteers
The rescue relies entirely on volunteers, since there are no paid members of staff. Without the time given by our volunteers such as fosterers, drivers, socialisers, admin and cat cleaners, the charity would struggle to get through its day-to-day activities. We never imagined the number of cats we would be able to help, which would not be possible without the support we receive. Therefore we are incredibly grateful for all our volunteers’ hard work and support.
Principal funding
The principal funding of the charity is derived from donations from the public and adoption fees. The charity has also received grants within the year.
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Trustees’ report
Structure, governance and management
Constitution
Wisteria Cat Rescue is governed by its CIO Association Constitution dated 21 September 2020 and is a registered charity number 1191376.
Organisation structure and decision making
The role of the board of trustees is to set the charity’s strategic direction, monitor the delivery of its objectives, uphold its values and governance and make decisions that leads the the charity towards achieving its vision and purpose.
Related party relationships
None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee of the charity with any business or activities of the charity must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year, no such related party transactions were reported.
Risk management
The trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks
Trustees' responsibilities statement
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Trustees’ report
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 25 June 2022 and signed on their behalf by:
Billy-Joe Devitt Trustee
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Independent Examiner's Report to the Trustees of Wisteria Cat Rescue ('the Charity')
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 30 June 2021.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed :
Dated: 29/06/2022
S Rodwell FCCA MAAT
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Statement of Financial Activities
| Note Income from: Donations 2 Charitable activities 2 Other income 2 Total income Expenditure on: Charitable activities 3 Total expenditure Net income for the year Transfer between funds Net movement in funds Total funds carried forward |
2021 Unrestricted Funds 2021 Restricted Funds 2021 Total £ £ £ 90,173 7,500 97,673 8,680 8,680 400 400 |
|---|---|
| 99,253 7,500 106,753 |
|
| 48,164 - 48,164 |
|
| 48,164 - 48,164 |
|
| 51,089 7,500 58,589 7,500 (7,500) 58,589 - 58,589 |
|
| 58,589 - 58,589 |
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Balance Sheet
| Note Fixed assets Tangible assets 4 Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net current assets Net assets Charity funds Restricted funds 5 Unrestricted funds 5 Total funds |
2021 Unrestricted Funds 2021 Restricted Funds 2021 Total £ £ £ 11,690 - 11,690 46,943 - 46,943 (44) - (44) 46,899 - 46,899 |
|---|---|
| 58,589 - 58,589 |
|
| - 58,589 58,589 - 58,589 |
Signed on behalf of the Trustees
………………………………….. B Devitt Date: 25 June 2022
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Notes to the Financial Statements
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Wisteria Cat Rescue meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
Monetary values are rounded to the nearest whole £1.
1.2 Income
Income is included in the Statement of Financial Activities (SoFA) when received by the Charity.
1.3 Expenditure and liabilities
Expenditure and liabilities are recognised in the SoFA as soon as there is a legal or constructive obligation committing the Charity to pay out resources.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity’s objectives.
All expenditure is inclusive of irrecoverable VAT.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition are included in the measurement of cost.
Depreciation is charged on the following bases:
Outbuildings - Over 15 years Fixtures & fittings - Over 5 years
1.5 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Trust and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Notes to the Financial Statements
2. Analysis of incoming resources
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| funds | funds | funds | ||
| 2021 | 2021 | 2021 | ||
| £ | £ | £ | ||
| Voluntary income | ||||
| Donations | 86,173 | - | 86,173 | |
| Grants | 4,000 | 7,500 | 11,500 | |
| 90,173 | 7,500 | 97,673 | ||
| Charitable activities | ||||
| Adoption income | 8,680 | - | 8,680 | |
| Other income | 400 | - | 400 | |
| Total incoming resources | 99,253 | 7,500 | 106,753 | |
| 3. | Analysis of resources expended | |||
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| 2021 | 2021 | 2021 | ||
| £ | £ | £ | ||
| Charitable activities | ||||
| Veterinary supplies & services | 34,979 | - | 34,979 | |
| Uniform costs | 792 | - | 792 | |
| Animal food & supplies | 4,558 | - | 4,558 | |
| Vehicle running costs | 2,817 | - | 2,817 | |
| Light & heat | 1,650 | - | 1,650 | |
| Storage costs | 877 | - | 877 | |
| Insurance | 956 | - | 956 | |
| Cremation | 108 | - | 108 | |
| Microchipping | 573 | - | 573 | |
| Grooming | 25 | - | 25 | |
| Website costs | 233 | - | 233 | |
| Sundry expenses | 228 | - | 228 | |
| Depreciation | 368 | - | 368 | |
| Total charitable activities | 48,164 | - | 48,164 |
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Wisteria Cat Rescue Period 21 September 2020 to 31 August 2021
Notes to the Financial Statements
4. Tangible fixed assets
| Cost at 21 September 2020 Additions Disposals Cost at 31 August 2021 Depreciation at 21 September 2020 Charge for the year Disposals Depreciation at 31 August 2021 Net book value at 21 September 2020 Net book value at 31 August 2021 Statement of funds Balance at 21 September 2020 £ Unrestricted funds General fund - Designated funds Tangible assets - Restricted funds Cattery unit - Total funds - |
Cost at 21 September 2020 Additions Disposals Cost at 31 August 2021 Depreciation at 21 September 2020 Charge for the year Disposals Depreciation at 31 August 2021 Net book value at 21 September 2020 Net book value at 31 August 2021 Statement of funds Balance at 21 September 2020 £ Unrestricted funds General fund - Designated funds Tangible assets - Restricted funds Cattery unit - Total funds - |
Outbuildings Fixtures & fittings Total £ £ £ - - - 11,202 856 12,058 - - - 11,202 856 12,058 - - - 311 57 368 - - - 311 57 368 - - - 10,891 799 11,690 Income £ Expenditure £ Transfers in/out £ Balance at 31 August 2021 £ 99,253 (40,664) - 58,589 - (7,500) 7,500 - 7,500 - (7,500) - 106,753 48,164 - 58,589 |
|---|---|---|
| - |
5. Statement of funds
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