Registered number: 1191376
Wisteria Cat Rescue
Accounts for the year ended 31 August 2024
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Wisteria Cat Rescue (Charity number 1191376)
Reference and administration details of the Charity, its Trustees and advisers For the year ended 31 August 2024
Trustees
B Devitt T Devitt G Merchant J Kennedy D Hart J Humphrey R Collins
Charity registered number
1191376
Registered office
9 Beatty Road Rochester Kent ME1 2TG
Bankers
Natwest Bank 3 High Street Maidstone Kent ME14 1HJ
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Wisteria Cat Rescue (Charity number 1191376)
Trustees’ report For the year ended 31 August 2024
The Trustees present their Annual Report together with the Financial Statements of Wisteria Cat Rescue for the year 1 September 2023 to 31 August 2024.
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.
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
a. Review of activities and future plans
This year has been a wonderful year for our charity and has seen us in full operation at our new premises, now that our cattery and hospital units are in full working order. We have seen many more cats come through our doors which shows just how much demand there has been for rescue spaces locally within Kent. The Trustees are delighted with the finished building projects and are pleased to be able to offer assistance to an increased number of cats moving forward. During the building work we have remained members of the Association of Cats and Dogs Home and have ensured our new facilities meet their Minimum Welfare Standards to drive the best possible care within the industry.
The first cattery pens were finished and first occupied in our previous financial year in June 2023, with further buildings being finished and operational in February and July 2024. In the long-term these pens being available on-site allows for more cats to stay at HQ which is close to our main vet practice. Additionally, we have a committed group of volunteer foster carers who look after cats in a home environment, allowing us different care options depending on each individual cat’s needs.
We are able to offer various lifelines to the community including:
• Being a contact for the local community, vets and local authorities to be able to take in and rehome stray and abandoned cats.
• Offering a ‘Rescue Backup’ service to reassure 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 circumstances.
• Assisting local authorities and emergency services with cats requiring out of hours care and services for feral cats.
• Providing guidance and advice to cat owners to increase awareness of cat welfare.
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Wisteria Cat Rescue (Charity number 1191376)
Trustees’ report For the year ended 31 August 2024
Our core values are:
-
The cat is always at the centre of what we do
-
All cats are treated individually
-
Continuously striving to be the best we can be
We work alongside other likeminded rescues to share experiences and learn from each other, as well as veterinary practices and the Association of Dogs and Cats Homes.
As a rescue with continuously increasing demand for our services, we have had to implement a priority system to ensure those in more danger have to be helped first. We focus firstly on stray, feral and abandoned cats who are in need of the most urgent care. Reducing these numbers will assist us in future years by lowering numbers of stray cats breeding on the streets, and hopefully we will start to see less and less needing assistance in the years to come.
We then operate a waiting list for owned cats requiring rehoming which fills all other available space at the rescue.
Rescuing Stray and Abandoned Cats
Despite having increased capacity from our new building projects, we have continued to see high numbers of cats being signed over into our care and quickly filling this additional space. We have helped a concerningly rising number of cats at the hands of harrowing abuse and neglect within the area, with no sign of these numbers slowing down. Once the cats are within our care, we have them fully assessed by a veterinary professional and then we assess their needs for re-homing. Through our community support mentioned below, we are aiming to improve the community’s knowledge around caring for cats and ultimately eliminate many dangerous myths surrounding the species.
We pride ourselves in being known by the community to be able to offer ‘special care’ cases from our significant experience and contacts within the rescue industry. Where possible we take on cats who would be deemed as ‘code red’ and high risk of euthanasia due to medical or behavioural needs. We have had many successful rehabilitation stories including those with Swimmers Syndrome, hand-rearing and complex behavioural needs.
Community Support
Our charity is dedicated to helping the community and improving the welfare of cats in the local area. As in previous years we are still continuing to work within the community and offering community neutering initiatives where possible. We are proud to always offer assistance without judgement of the individual’s situation and will always provide the resources, care and advice that is needed.
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Wisteria Cat Rescue (Charity number 1191376)
Trustees’ report For the year ended 31 August 2024
We have seen the cost of living crisis continuing to affect people’s ability to provide veterinary care for their pets which we have been able to support them with. We feel this ongoing support helps to reduce the number of cats coming into rescue for rehoming, as well as supporting the wellbeing of owned cats and the mental health of their owners where they are already in a loving home.
Feral Work
Feral cats are a big part of what we do as a rescue, and we involve ourselves heavily with a project which is well-known as TNR:
• TRAP
- NEUTER (health-check, microchip, vaccinate and ear tip)
• RELEASE /RELOCATE
We believe this is certainly the way forward to make sure the cats are fully health checked and, depending on the temperament of the cat, we assess whether they can be rehoused to a home environment. Alternatively, many feral cats thrive in a suitable outdoor home where the cats’ needs will be understood and respected.
As always we are continuing to support feral colonies by actively health checking them, neutering and finding them suitable housing to support their ongoing needs. We always ensure their welfare is never compromised and often release the cats to the same location if a feeder can be arranged. The cats will be microchipped to us to ensure they have a lifeline in the future should any issues with their current location arise. Whilst feral/ community cats do have tendencies to want to live a somewhat different life, it is extremely important to remember that they still require a level of care and correct nutrition to enable them to lead a happy and healthy life. We work with farms, stables and landowners to identify a suitable environment for colonies to be relocated to which will ensure their ongoing safety and care.
Plans for future periods
We are nearing the end of our building projects with our adoption office being the only building to be finished. Now that we have our facilities in full operation we will be focusing on making the most of this extended space to increase our reach within the community, assisting a higher number of cats. We will also continue to invest in training dedicated volunteers and foster carers to ensure we have a well-rounded team which we can rely on to support our rescue.
We are aware of the importance of supporting the community with owned cats to reduce the impact of the cost of living crisis, so will continue our community neutering initiatives into the coming years.
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Wisteria Cat Rescue (Charity number 1191376)
Trustees’ report For the year ended 31 August 2024
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
b. Reserves policy
The Charity held reserves of £279,343 at the year end (2023: £253,080), consisting mostly of investments into a 2-year fixed deposit account and cash at bank, which will be used to fund the Charity’s activities. The reserves are all unrestricted and held to meet the Charitable objectives.
c. Results
At the year end our net surplus was £26,263 which compares to a net surplus of £88,297 for the previous year. We have strengthened our financial position throughout the year with general unrestricted funds at the year end of £279,343. Our main income stream in 2024 remains donations, achieved through exceptional public support which has allowed us to cover our increasing expenditure.
Costs have increased year on year as a result of caring for more cats throughout the year, coupled with the rising costs of expanding our rescue space. Expenditure in the year was £164,410 compared to £133,798 in 2023. The Trustees are focused on ensuring value for money whilst still providing the best care for the animals.
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. We are therefore 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 (Charity number 1191376)
Trustees’ report For the year ended 31 August 2024
Structure, governance and management
a. Constitution
Wisteria Cat Rescue is governed by its CIO Association Constitution dated 21 September 2020 and is a registered charity number 1191376.
b. Methods of appointment or election of Trustees
Trustees are elected at Trustee meetings under the terms of the Constitution.
c. 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.
d. Risk management
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
e. 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. See note 11 for information regarding related party transactions.
Statement of Trustees' responsibilities
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:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
-
• state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
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 (Charity number 1191376)
Trustees’ report For the year ended 31 August 2024
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 23[rd] June 2025 and signed on their behalf by:
Billy-Joe Devitt Trustee
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Wisteria Cat Rescue (Charity number 1191376)
Independent Examiner's Report to the Trustees of Wisteria Cat Rescue ('the Charity') For the year ended 31 August 2024
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 August 2024.
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
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
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.
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Wisteria Cat Rescue (Charity number 1191376)
Independent Examiner's Report to the Trustees of Wisteria Cat Rescue ('the Charity') For the year ended 31 August 2024
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: S Cheverton ACA
Dated: 27 June 2025
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Wisteria Cat Rescue (Charity number 1191376)
Statement of financial activities (incorporating income and expenditure account) As at 31 August 2024
| Note Income from: Donations 2 Charitable activities 2 Other trading activities 2 Investment income 2 Total income Expenditure on: Raising funds 3 Charitable activities 4 Total expenditure Net income for the year Transfer between funds 8 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
2024 Unrestricted Funds 2024 Restricted Funds 2024 Total 2023 Total £ £ £ £ 125,351 6,877 132,228 165,262 33,043 - 33,043 22,924 24,087 - 24,087 33,749 1,315 - 1,315 160 |
|---|---|
| 183,796 6,877 190,673 222,095 |
|
| 7,021 - 7,021 13,297 150,512 6,877 157,389 120,501 |
|
| 157,533 6,877 164,410 133,798 |
|
26,263 - 26,263 88,297 - - - - 26,263 - 26,263 88,297 253,080 - 253,080 164,783 26,263 - 26,263 88,297 |
|
| 279,343 - 279,343 253,080 |
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Wisteria Cat Rescue (Charity number 1191376)
Balance sheet As at 31 August 2024
| Note Fixed assets Tangible assets 5 Investments Current assets Cash at bank and in hand Debtors 6 Creditors: amounts falling due within one year 7 Net current assets Net assets Charity funds Restricted funds 8 Unrestricted funds 8 Total funds |
51,701 926 |
2024 £ 125,911 101,000 |
181,362 6,154 |
2023 £ 71,302 - 71,302 181,778 253,080 - 253,080 |
|---|---|---|---|---|
| 226,911 52,432 |
||||
| 52,627 (195) |
187,516 (5,738) |
|||
| 279,343 | ||||
| - 279,343 |
||||
| 279,343 | 253,080 |
Signed on behalf of the Trustees
………………………………….. B Devitt Date: 23[rd] June 2025
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Wisteria Cat Rescue (Charity number 1191376)
Notes to the financial statements For the year ended 31 August 2024
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 Going concern
The Trustees assess whether the use of going concern is appropriate, i.e., whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity’s ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Income and debtors
Income is included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
1.4 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.
1.5 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.
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Wisteria Cat Rescue (Charity number 1191376)
Notes to the financial statements For the year ended 31 August 2024
Depreciation is charged on the following bases:
| Outbuildings | - Over 5 years (remainder of the lease term) |
|---|---|
| Fixtures & fittings | - Over 5 years |
| Motor vehicles | - Over 5 years |
| Office equipment | - Over 4 years |
1.6 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.
1.7 Judgements and key sources of estimation uncertainty
The Charity does not have any key sources of estimation or uncertainty which require disclosure.
2. Analysis of incoming resources
| Donations income Donations Grants Charitable activities Adoption income Pet insurance commission Other trading activities Fundraising activities Sale of goods Investment income Bank interest Total incoming resources |
Unrestricted funds 2024 £ Restricted funds 2024 £ Total funds 2024 £ Total funds 2023 £ 125,351 6,877 132,228 143,177 - - - 22,085 |
|---|---|
| 125,351 6,877 132,228 165,262 |
|
| 32,495 - 32,495 22,700 548 - 548 224 |
|
| 33,043 - 33,043 22,924 |
|
| 22,052 - 22,052 32,575 2,035 - 2,035 1,174 |
|
| 24,087 - 24,087 33,749 |
|
| 1,315 - 1,315 160 |
|
| 183,796 6,877 190,673 222,095 |
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Wisteria Cat Rescue (Charity number 1191376)
Notes to the financial statements For the year ended 31 August 2024
3. Costs of raising funds
| Fundraising events New goods for resale |
Unrestricted funds 2024 £ Restricted funds 2024 £ Total funds 2024 £ Total funds 2023 £ 5,664 - 5,664 13,297 1,357 - 1,357 - |
|---|---|
| 7,021 - 7,021 13,297 |
4. Analysis of expenditure on charitable activities
| Charitable activities Veterinary supplies & services Animal food & supplies Vehicle running costs Light & heat Storage costs Insurance Cremation Microchipping Grooming Website costs Sundry expenses Depreciation Bank & Justgiving fees Office costs Rent Loss on disposal of assets Repairs & maintenance Waste disposal Small equipment Travel and conferences Uniform costs Total charitable activities |
Unrestricted funds 2024 £ Restricted funds 2024 £ Total funds 2024 £ Total funds 2023 £ 64,268 5,433 69,701 61,178 13,584 1,444 15,028 5,740 3,606 - 3,606 4,533 1,053 - 1,053 1,800 2,545 - 2,545 2,724 1,626 - 1,626 1,434 557 - 557 502 2,656 - 2,656 388 - - - 50 2,140 - 2,140 1,762 183 - 183 885 20,600 - 20,600 9,603 3,348 - 3,348 1,722 1,606 - 1,606 909 19,200 - 19,200 14,400 - - - 10,899 4,842 - 4,842 1,253 2,120 - 2,120 141 3,555 - 3,555 - 728 - 728 - 2,295 - 2,295 - |
|---|---|
| 150,512 6,877 157,389 120,501 |
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Wisteria Cat Rescue (Charity number 1191376)
Notes to the financial statements For the year ended 31 August 2024
5. Tangible fixed assets
| angible fixed assets | |
|---|---|
| Cost at 1 September 2023 Additions Disposals Transfers between classes Cost at 31 August 2024 Depreciation at 1 September 2023 Charge for the year Disposals Depreciation at 31 August 2024 Net book value at 1 September 2023 Net book value at 31 August 2024 |
Outbuildings Fixtures & fittings Motor vehicles Assets under construction Total £ £ £ £ £ 41,453 3,750 37,323 1,748 84,274 52,706 14,111 - 8,391 75,208 - - - - - 1,748 - - (1,748) - |
| 95,907 17,861 37,323 8,391 **159,482 ** |
|
| 1,256 552 11,164 - 12,971 12,106 1,029 7,465 - 20,600 - - - - - |
|
| 13,362 1,581 18,629 - 33,571 |
|
| 40,197 3,198 26,159 1,748 71,303 |
|
| 82,545 16,281 18,694 8,391 125,911 |
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Wisteria Cat Rescue (Charity number 1191376)
Notes to the financial statements For the year ended 31 August 2024
6. Debtors
| Due within one year Accrued income 7. Creditors: amounts falling due within Trade creditors Accruals |
2024 £ 926 one year 2024 £ - 195 195 |
2023 £ 6,154 2023 £ 5,731 7 |
|---|---|---|
| 5,738 |
8. Statement of funds
Statement of funds – current year
| Unrestricted funds General fund Designated funds Tangible assets Building fund Restricted funds Vet bills Cat litter appeal Total funds |
Balance at 1 September 2023 £ Income £ Expenditure £ Transfers in/out £ Balance at 31 August 2024 £ 151,777 183,796 (136,933) (45,208) 153,432 |
|---|---|
| 71,303 - (20,600) 75,208 125,911 30,000 - - (30,000) - |
|
| 101,303 - (20,600) 45,208 125,911 |
|
| - 5,433 (5,433) - - 1,444 (1,444) - - |
|
| - 6,877 (6,877) - - |
|
| 253,080 190,673 (164,410) - 279,343 |
Building fund
The Trustees have designated funds to continue the development of the new site with a new hospital block and office.
Vet bills
The charity ran specific fundraisers for vet bills during the year, all of which were spent in the year.
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Wisteria Cat Rescue (Charity number 1191376)
Notes to the financial statements For the year ended 31 August 2024
Cat litter appeal
The charity ran specific fundraisers for purchasing cat litter in bulk, all of which were spent in the year.
Statement of funds – prior year
| Unrestricted funds General fund Designated funds Tangible assets Building fund Restricted funds Cattery Vet bills Total funds |
Balance at 1 September 2022 £ Income £ Expenditure £ Transfers in/out £ Balance at 31 August 2023 £ 111,048 196,735 (104,101) (51,905) 151,777 |
|---|---|
| 53,735 - (9,603) 27,171 71,303 - - - 30,000 30,000 |
|
| 53,735 - (9,603) 57,171 101,303 |
|
| - 5,266 - (5,266) - - 20,094 (20,094) - - |
|
| - 25,360 (20,094) (5,266) - |
|
| 164,783 222,095 (133,798) - 253,080 |
Cattery fund
The charity fundraised towards the new cattery blocks being built at the rescue’s new site, which was spent in the year and held in fixed assets.
9. Operating lease commitments
At 31 August 2024 the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:
| Not later than 1 year Later than 1 year and not later than 5 years |
2024 £ 19,200 24,000 43,200 |
2023 £ 19,200 43,200 |
|---|---|---|
| 62,400 |
10. Trustees’ remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023: £nil).
During the year ended 31 August 2024, two Trustees were reimbursed expenses of £349 in relation to conference travel expenses, and reimbursement of cat food purchases (2023: £4,958 to one Trustee).
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Wisteria Cat Rescue (Charity number 1191376)
Notes to the financial statements For the year ended 31 August 2024
11. Related party transactions
During the year, B Devitt and G Merchant jointly provided land under a rental agreement with the charity totalling £19,200 (2023: £14,400). The rent was agreed under normal market conditions whereby neither these trustees, nor T Devitt (father of B Devitt), were involved in the decision-making process regarding negotiations of the lease.
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