## **Trustees’ Annual Report for the period** **From 01 October 2022 To 30 September 2023** **Charity name: New Start Cat Rescue** ## **Charity registration number: 1191606** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|NSCR's main objective is to promote
humane behaviour towards all animals by
providing appropriate care, protection,
treatment and security, demonstrated by
providing sanctuary for cats in need of care
and attention through sickness,
maltreatment, ill-usage or abandonment,
and educate the public regarding animal
welfare in general and prevention of cruelty
and suffering among animals.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The Charity Commission's guidance is
always taken into consideration in the
planning of our activities for the year. Our
main activities undertaken for the Public
Benefit are:

The rescue of abandoned and stray
cats and kittens and to assist with
neutering and spaying in order to
help limit the number of unwanted
cats.

To capture, neuter and advise on
feral cats.

To emphasise the benefits of
neutering, vaccination, flea control
and worming of all cats.

To educate the public on a variety of
topics such as homing FIV animals
and neutering.

To re-home to suitable, caring
homes, after carrying out home
and/or veterinary checks and
assessment.
We encourage people, over the age of 16,
to join our team of volunteers. All are made
welcome regardless of personal
background, faith, gender or personal
circumstances. This helps:

To develop their self-confidence,
social and practical skills| |||
To experience working within a
team.

To care for animals

To help with their own pets in
various ways.
Younger children, accompanied by a
parent, are also made very welcome and
they learn to handle animals with care and
consideration by being encouraged to
handle the cats and kittens under
supervision.
We also welcome people who are unable to
keep a pet at home, to come and handle
our cats. The animals benefit from the
attention whilst awaiting their new, forever
homes.
Last year we were able to purchase our
permanent property. This year we have
spent a lot of time improving the property
ensure the highest standard of care is
given to the cats.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|All trustees have been given the guidance
and have confirmed they understand the
guidance issued.| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: ||
SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|Our volunteers and fosterers are vital to the
success of our charity. Our coordinator is
skilled at getting the very best from each
volunteer and will spot their differing
strengths.
There is a core group who are involved in
the day to day feeding, cleaning and
general care of the cats, overarched by a
group of welfare supervisors who are
trained and/or experienced with a range of
different illnesses, issues and medications.
These welfare supervisors are the ones
who liaise with the co-ordinator and vets to| ensure all cats and kittens are healthy. There are volunteers whose strengths lie in the more administrative side of the charity - media, answering telephones and messages on line and there is another group who dedicate their time to fundraising - manning stalls and promotional events around the area. They are all given advice and training by our very experienced Coordinator and officers, who are always on call. There is another group of volunteers who are responsible for the homing of the cats. Within this we have undertaking home checks, educating the public on the introduction and care of the cat they bring home and the paper work when homing the cats and kittens. We also have a group of volunteers who operate our social media – Facebook, Twitter and Instagram. Here we are able to promote our rehoming service and continue to educate the public across the whole country on key topics such as the importance of spaying and neutering, FIV cats etc Another group of volunteers are part of our fundraising team. They often work alongside our social media teams to launch fundraisers and drum up support. Our transport team is now well established and has expanded. This team is made up of volunteers who are able to collect cats from outside our regular locations as we build relationships with rescues further afield. They are also helping with our vet runs – taking cats to and from the vets for routine procedures such as spaying and neutering. Alongside this we have a dedicated volunteer who is our health and safety officer. All volunteers are made aware of the objectives and aims in relation to the benefits to the public in accordance with the Charity Commission's Guidelines upon interview and induction. Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Our Charity continues to thrive, rescuing
and rehoming unwanted /abandoned cats
and kittens. Our homing figures have
remained consistent. We are currently at
roughly 60-80 cats and kittens a month.
After purchasing our permanent property,
we have spent a considerable amount of
time upgrading and improving the
premises. This has included a dedicated
hospital isolation unit to minimise
contamination, a separate washroom,
upgrading the interior of the outdoor pens
by tiling them to ensure they can be
thoroughly cleaned with ease to constantly
reduce any potential infections and disease
and building a dedicated, well maintained
garden for us to keep cats we cannot home
in a safe and appropriate environment.
We hosted our first open day at this new
property. It was a huge success with
hundreds of people in attendance. We
intend to do it again in future years to
ensure we are drumming up awareness
and support. This is vital to our fundraising
as we are still and will still be working on
the improvements of the property.
We are constantly working at improving our
administration and communication
throughout the Charity. There are co-
ordinators for each part of the charity e.g
Homing officer, foster co-ordinator etc. This
has allowed us to rescue and home cats
effectively and efficiently.
Care is taken with the induction of new
volunteers so that any reservations or
problems are covered; helping them feel
confident in the knowledge of what is
expected and also not to be afraid to ask
for any advice or help. We have also been
part of the Duke of Edinburgh scheme. The
co-Ordinator for this inducts the D of E
students and promptly completes their
reviews. These students have been able to
develop a range of personal skills along
with effectively working in cat rescue.
The welfare of each animal continues, all
cats are homed after being vet checked,
vaccinated, flead and wormed with 4 weeks
free PetPlan insurance.| Our policy of microchipping each cat is now well established and is a success. We are continuing to spay and neutering from 5 months rather than 6 months. In doing this, we hope to continue to take all precautions against unwanted pregnancies, reducing the chances of spreading FIV etc **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity is in a comfortable financial
situation. We continue to operate as we
always have done; our expenses are
consistently met e.g vet bills are paid
promptly. We continue to be committed to
our fund raising and grant applications in
order to continue.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Our policy is to hold reserves to cover a
period of six months. We currently have
enough reserve cash to cover at least one
years activity.| |Amount of reserves held|Para 1.22|£668,562| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| ## **Additional information (optional)** You may choose to include further statements where relevant about: |
The charity’s principal
sources of funds (including
any fundraising)|
Para 1.47|
A lot of work goes into raising the funds
necessary to provide the needs of our
felines whilst in our care - veterinary, food
and cat litter are our greatest expense. We
have many supporters who donate money,
food and bedding. The charity also actively
applies for grants we are eligible for which
often is used to support the payment of the
vet bills.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Election| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: |
Policies and procedures
adopted for the induction
and training of trustees|
Para 1.51|| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|New Start Cat Rescue| |---|---| |Other name the charity uses|N/A| |Registered charity number|1191606| |Charity’s principal address|New Start Cat Rescue The log cabins, Ross Road, A40,
GL19 3EX| ||| ## **Names of the charity trustees who manage the charity** |1
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Amanda Slatter|||| ||Aurelia Giordano|||| ||Charlotte Dring|||| ||Jo Attwood - Jones|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved ## **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** AGiordano **Full name(s)** Aurelia Giordano **Position (eg Secretary,** Trustee **Chair, etc)** **Date** 13/07/2024 CHARITY COMMISSION FOR ENGLAND AND WAIES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees New Start Cat Rescue On accounts for the year endèd 30th September 2023 Charity no (if any) 1191606 Set out on pages 2-12 Responsibilities and basbs of r8POrt I report to Ihe trustees on my examinab'on of the accounts of the above charity 1.the Trust"} for the year ended 30th September 2023. As the charity's trustees, you are responsible for the preparation of the a￿L)unIS in accordance with the requirements of the Charities Act 2011 {Yhe Acri. I report ill respect of my examination of the Trust's accounts carried out under section 145 of the 2011 AGt and in cafrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 14515llb} of the Act. Independent examiner's statement The charity's gross income exceeded £250,000 and l am qualifi'ed to undertake the examination by being a qualified member of the Instrtute of Chartered Aceountsnts in England and Wales. I have completed my examination. I confimi that no material mailers have come to my attention in oonneclion with the examination which gives me cause lo believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities A¢( or the accounts did not accord with the accounting records., or the accounts did 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 ¢onsidered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examinats'on to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 22 June 2024 Name: Elaine Emerton Relevant professional qualification{sl or body (if any): FCA Address: 4 Highclere Road, Quedgeley, GL2 4HD New Start Cal Rescue Charil No Com an No 1191606 CE024099 eriod Period end date Annual accounts for the Period start d8te 0111012022 To 3010912023 Section A Statement of financial activities (including summary income and expenditure account) Restrlctgd Unr•stricted Income funds funds Endowmont fund8 Prior year funds Recommended categories by actlvlty Total funds Income {Note 31 In¢ome and &ndowmonts from.. Donelions and legaoe5 Charitable 8clivitie8 F01 F02 F03 F04 F05 S01 226.019 20,490 43,974 8,159 226,019 20,490 43,974 8,159 273,194 2,017 36,482 729 S02 Other trad￿g actNiligs Investments S03 S04 Separate malerid itern of income S05 Other Total Expenditure (Notss 61 Expendlture on: Rais4ng fufKJs Ch8rit8ble actmties SL S07 298,643 298,643 312,421 $08 8.695 116,344 8,695 116,344 S09 121,483 4,011 102,501 228,000 Separate material e￿nSe item Other S10 S11 115,212 240,251 115,212 240,251 Total $12 Net incomel(expendlturel before tax for the reporting period Tax payabte S13 S14 58,392 58,392 84,421 Net incomel{expenditurel after tax before investment gainslllosses) Nei gainslllo$$esl on investments S15 58,392 58,392 84,421 S16 Net incomellexpenditure} Extraordinary items Transfers between funds other recognised gainsl{losses): S17 58.392 58.392 84.421 S18 S19 Gains and losses on revaluation Of fixed as$ets forlh8 chanly's own use gansll1055e51 Net movement in funds S20 S21 S22 58,392 58,392 84,421 Reconciliation of funds." Total funds brought fcrfward Total funds carried forward S23 610,170 668,562 610,170 668,562 525,749 610,170 S24 Charity Nsme Chanly No ompany No Section B Balance sheet R•strlctsd Unr•stri¢¢od Income fund$ lunds Endowmfrnt Ttst¥l th1# lunds year Totsl last yeor Fixed assets Tanglble assets F01 F02 F03 F04 F05 (Note 101 Totalr￿ed8Ssets EO2 509,643 509, 524,643 Current assets D*btor8 (Note 111 2,155 2,155 287 Cash at bank and in hand (Note 131 Total current ass•ts 178,462 178.462 ,817 113,163 113,450 810 Credltors: amounts falllng due wlthln one year INote 121 21,698 21,698 27.922 Netcurr•nt ass•ts/(Ilabllftlos) B12 158.91 85,527 Totalassets I￿$ eurr•ntllabi1tt1gs B13 610.170 Total net assets orllabllllles Funds of the Charity UnrestrScted funds Ble 668,562 e68,562 610.170 Bl9 688,562 668,5 668.562 610.170 610,170 Total fvnds B22 The ¢ompony was •ntitlodto exemptlon from audlt undars477 of the Compan1￿ A¢t2006 rnl•tlng to Small companles. The members have notroqulr8d the company to obtsin on audit in aecordance with section 476 of th• Companio$ Act 2006. The dlrnctors acknowledge theirr•sponslbllltl•s forcomplying wlth th• r•qulrwn•nts ofthe Cornponie¥ A¢t with rospe¢tto aceounllng r•c¢>rds and the prep8ration of accounts. Th•s• accounts have been prep8red in a¢cordanc• wlth th8 provisions opplie8ble to $mallcompanles sulJJe¢tto the small companios r8glm• and In accordan¢• wllh FRS102 SORP. Sign8d by one ar￿0 Irustee$ldire¢tors on behalf of all th8 trustee51direGtors Date of approval ddlmm Print Name Signature ol di￿￿Or authenlic2ling accounts being sent to Companies House Signature Date tldlm Prlnt name GC178 IExcg11 2410612024 Section C Notes to the accoiints Note 1 Basis of preparation This 50cllon should be compl•t•d byall charfti•s. 1.1 Basls of xcountlng These account5 have been prepar¢d under the historical cost convention with iterns recognised at cost or transaction value unless otherwisè Stated in the relevant notel51 lo thèse accounts. The accounts have been prepared in accordance with the Statement of Recommended Practi￿.. Att￿LIntEng and Reporting by Charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republie of Ir&land IFRS 1021 issued on 16 July 2014 and with the Financial Reporting Star￿ard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the ch8rth.es Act 2011. The charity ctsnslitutes a public bonefrt entity as defined by FRS 102." 1.2 Going concgm The ch81rty Is ¢onsid8red to be a going concèrn as il has sufficient reserves to Covèr at least one yearfs actNty. 1.3 Change of accountlng pollcy The accounts present 8 true and fair vlew and no changes have boen made to the accounting poliae5 adopted in note 2. 1A Changes to aecountlng estimates No chang08 to 8ccounting •$tirnat•s h*v• oeeurrecl in the reporting period 1$ 48 FRS102 SORPI 1.5 Materlal prlor year errors No material nor ear error have been identified in the re orhn eriod 3.47 FRS102 SORP . CC17a (Exc811 2410612024 Section C Notes to the accounts Icontl Note 2 Aecountlng policiès 2.1 INCOME Recogn6tfjon of In¢om• These are l￿dUded in the Statement of Finanrial A￿}￿lIes ISOFAI when.. the d)arity becomes entitled to the ￿SoUrces.. it is more Ilkety than not that the trustees ￿14 receive the re50w¢es', the mOr￿tary ¥alue can tE measured with sufficRrt rdiability. Offs8tt6ng There ha$ been no offselling of assets and liabilthe8. or in¢(fft and expen88s. unl6s$ requlred or p8rrnilled by the FRS 102 SORP or FRS 102. Grants and donatlon8 Granis and donations aro onw IndLbJed In the SOFA￿t￿ the general income recogThlion tdteria are met15.10 10 5.12 FRS102 SORPI. In the case of perforrnan￿ related grants, hcome tnu51 only bè rets)gniye¢ lo the extentthat the charily ha5 prowded $pedfied goods orsem￿S as entitlement to Ihe grant On￿ ocujrs when the perfomants related corKlilions are met15.16 FRS 102 SORPI. Legaaes a￿ indvded In the SOFA vthen re￿[pl probable. that Is, Ihere h85 been grant of probate. the executors have established that there 8re suffiuenl assets in the estate and any ¢ornlitKJns attached to the le9acy 8r8 either within the control of the chanty or have been met. Lo#a¢lès Governmontyrants The charity ha$ re(*lved go¥ernTnent grants in Ihe raportiro peritxl Tax re¢ialrns o donatksn8 and #ifis Gift ArLI reoivable is Included in incotne when Ihere is a valKI deGlaralion from ItE donor. Any Gm Abj amounl recovered on a donation is CA)nsldered lo be part of that and is treated as an addition to the same fund 8$ the InitLg1 donation unle5$ the dL¥wr orthe temts ofthe 8ppe81 have $pedfied olher%*iso. Contr8Ctual Income 8fid Thi8 is only included in the SOFA ono the ¢harity has provvjod the ￿lated gocMJs or or met the Perforrr￿nC6 related pErfotmanee related condition5. grqrts DoTrat•d goods Donated goods are rneasured at farv81u8 (the amountfor whlch the assetiould be excharyedl unlèss lrnwactrai io do se. The Cost of any stock of goLwJ5 donatèj for distribution to benelk181iÈ8 is deemed lo be the fa*value of Ih05e gifts al Ihe lime of their receipt and Ihey are recognised on re￿Ipl In ts reporting perio(l in which lh8 Stod(s are distribut8d, they are recognised as an exp6Trse al the G4ryng 8moJnt of the sloek$ al distribthon. Dthated gocNJ8 ￿r resgk are measurea ai rair v&iue on Innia5 recLWlllUVn, t11￿ proG¢eaa trom sak les5 the Èxpected costs of 5alÈ. and recognlsed in'lncome from olh8rtradin9 acliwlies, wlh the eorfesponding stock recoynised in the b81aire $heet. On rfs sale the value Df stock Is charge¢ againsi'income from other tradiro aclwhie5' and the proc88ds from sak a￿ also recogni8ed a5'1n¢oN* from olhertradiTwJ aclwrtiey. Goods donated foroTrgoing use bythe ¢harfty are T80)gn￿e￿ as tanglble flxed a$5ets and Ir￿dded in the SOFA a5 in¢omlng resources when rets1v8b￿. Grfts in kirxl for ￿le by ts thantyaro induded kn the SoFAas income from donatbnswhen re￿1¥ab￿. D¢nat•d 8orvlc08 and f•Gilhl•s Donated semces and facllrties are nduded In th8 SOFA when re¢wved atth8 value of the grffto the charfty pro¥hJeLI the vakne of ts gift tAn b8 measuied reliably. Donated servi*s and faclltles that 8te ¢on8umed Immedlatety are recognised as incornewith an equivalent amount recogniged as an Éxpense untterlhe approp￿at6 heading In Ihe SOFA. 8upportcosts The charily has ineured expendrture on Support Costs. GC17 FRS 102 SORP 2410612024 Section C Notes to the accounts Iconti Voluthteor halp The value of any voluntary help re¢elved is noi Includ8d In the a￿￿nts is des¢ribed n the trustees. annual rÈport. Income from Intsrost, IOy811188 and dlvldgnds Thkq is knduded in the a¢¢ourts when rec8*1 Is probabk and the amwnt ￿e￿abLe can te measured rekabty. 89tt1omont ol In8urancg claims 1ngurarl￿ olaims are onty Included In the SOFA whèn the gewdr81 recognilim (*iteria are 15.1010 5.12 FRS102 SQRPI and are included a8 an rtern of other in¢ome in the SOFA. Invostsnont Wns and losses This in¢￿￿e5 any reali5ed or unrealised gains or10sse5 on the sale of Snveslmenls and anygain 01 loss resulting from re￿lU1￿ Inveslmants to mwk&t value atthe erLd ofthe year. 2.2 EXPENDITURE AND LIABILITIES LiabilitEs are recogntsed wf*re tt Is likely than notthat there Is a legal orconsltucbve oblwJaliw committing the charfty lo pay out resource$ and the amount of obligation be m88sured with reasonable cenainty. Llablllty recognltlon G¢wamanco and tupport Support costs have been a110¢&ted bÈfvAen governano costs and 0￿r support. Govemance tosts comprise 811 costs ost$ involving public arLountsknlity of the 8nd its Compliaa￿ regulation and good pract￿. Support eo81s 1ndude Trnlral fund￿￿8 and have been allocated to adDIty c08t categories on a ba&is consistent with the use of resource6, eg allocatiry property ¢osts by floor areas. or per capits. slafffjosts by Ime spent aNJ olhero)sls by their usage. Grants wlth perf0m￿nCe INhere Ihe tharity gNe8 a grantwith tondilths fLY Its payThenl being 8 $pedfi¢ level of seTviL% orouty)utto be Col￿rtIOnS provided. such grants are On￿ recogntsed intiie SOFA once the reCi￿ent ofthe gvani has provided the speafied Service or oulpul. Grants payabk without Wherethere are no a)nd￿'0n$ attaching to the grantihat enable% donor chaftyto realistically aveld the perfo￿an¢￿ ¢ond4tlons tAmmllment. a liabiltyfor the full fundlng O￿l9811c￿ mL¢t be recty)ni%ed. Rèdundancy c08t The tharity made no redundancy pa￿￿tS during the repcrting period. Dof8rr8d Incom0 No matarfal It*n ofdeferred ncomÈ has been Induded in Ile account5. CTed6t¢)rn The charity has iyeditors which are measured ai settlement amounts less any Irgde dl$¢ounls Provlslons for Ilabllfjtle8 A liabilty 1$ measured on rewgnition at ils hisknritAI ts)st and IIEn subseouently mea8ured atthe be5l estimats of the amount required 10 settle the obligation at the reporUNJ dalo Baslc flnat)clol Instrumgnts The chatity accounts for ba8icfinanckql instWfnent$ on initial recognition as per pdragtaph 10.7 FRS102 SORP. Sub$equeni measurement Is as per parÈgrÈpn> 11.17 to 11.19, FR8102 SORP. 2.3 ASSETS Tanglbl? flxed ass•ts for Trse are ¢apit8llsed Ifthey can be used lor than one ￿ar. aThJ c05t at least U80 ty Charlty They are vaiLEd at ¢ost The t1eprecia1￿n rntes antt wEthod5 Used aw dildosed in note 14. $tOGk& and work In progr0¥ Stocks held fLK5ak as part of non-tharitsble tradtr att measurèj at the or cost or ￿1 re81isatAe v8lu8. Oebtors lincludirvJ trade debtors and loans receivabkl are measured on inthal rece9n￿￿ al 5etilement amwnl after any trade discovnts or amount adVan￿d by Ihe eharity. Subsequenlly. they are mea$vred at ts cash other GonsideraiKJn expected to be received. Debtors CC17 FRS 102 SORP 2410612024 Section C Notes to the a¢counts Icoriti Note 3 Income Un￿•t￿cle0 Incom• ETrdoiThnt lund* Anatysis of incow Totsl fvnd¥ Prforye4r Donab"on$ and legacies.. Donations and ifts 212,172 212,172 11,801 1,545 173.244 14.065 6,792 GiftA acies General gr8nts provid￿ by govornmenvother 1,545 67 828 Membership subscriptions and spon50r5hips which aTB in 5ubstsncs donaiions 10,465 1,000 Donated goods. fariliti88 and 8ervic88 Other 500 500 Totsl 226.019 228.019 273,194 Charllable activitios: FundraBer events 1.165 19,326 2.017 Raffle 19326 Other Total 20,490 20 490 Oth•rtradlng activi￿68. Sale of goods 43.974 36 482 Other Tota 43.974 43.974 36 482 Incom& from Inv•sknenls". Interest income Dwidend income Rental and leasin incom• Other 359 79 650 Totsl 8,159 729 S&￿￿1* material itom of income Ttstsl Othgr.. COnvers￿n of endowmenlfunds into income Gain on disposal of a tangib18 fi'xed asset he for chari 's own usè Gain on disposal of a programme related inv88tment Roy811ies from the exploitation of int8llectu41 ro hts other Total TOTAL INCOME 298,643 298.643 312.421 CC178 IExcell 24106r2024 Section C Notes to the accounts Icontl Note 4 Analysis of Teeeipts of govemment grants Thls year 0￿criptIOn Govtrmment grant I Govèmm•nt grant 2 Govemment grant 3 Other Totsl Last year Deseriptlon Government grant 1 Govemment grant 2 Government grant 3 Other Totsl Notg S Donated goods, facilities and seNlces Thio year Last year Seconded staff Use of property 500 500 1,000 1,000 CC17a IEx¢ell 2410612024 1111 1111 1111 1111 1111 1111 1111 1111 Iiijj 11111 11111 Iiijll Iiiij 11111 11111 Iij 111111 111111 111 111 IBIIDD 111111 111111 111 111 111 111 Section C Notes to the accounts Note 7 Details of Gertain types of expenditure Note 7.1 Fees for examination of the accounts Please provide details of the amountpaid for any statutory extemal scrutiny of accounts and othér setvices pmvided by your independent examingr. Mnothing was paid please enter 'O'in the appropriate box{es). This year Last year Independent examiner's fees 500 1,000 Assurance servlces other than independent examlnation Tax advisory fees Other fees {for example: flnanclal advlce, consultancy. accountsncy services) paid to the independent examiner Note 8 Paid employees Please Complete this note if the charity has any employees (transactions wlth Trustees dealt with in Note 28) .1 Staff Costs Thls year Last year Salarles and wages Social socurity costs Pension costs (defined contribution scheme} Other employee benefits 32,544 2.740 31,368 2,860 282 Total staff costs 35,284 34,510 8.2 Average head count In the year The parts of the charity in which the employees work This year Number Last year Number Total Note 9 Defined contribution pension schome or defined benefit scheme accounted for as a defined contribution scheme. 9.1 Please Complete this note If a defined contribution penslon scheme is This year Last year Amount of contributlons recognised In the SOFA as an expense 282 CC17¥ IExeel} 2410612024 Section C Notes to the accounts {con Note 10 Tangible fixed assats Please complete thls note If the charity has any tangible flxed assets 10.1 Cost or valuation Freehold land & buildings Plant, machinery and motor vehicles Flxtures, flttlngs and equipment Totsl At the beginning of the year Additions 532,406 29,202 561,608 1,000 16,938.50 17,939 Revaluations Disposals Transfers . 3,797 3,797 At end of the year 533,406 42,344 575,750 10.2 Depreciation and impaim)ents Straight Line Basis Straight Line straight Line Rate 10Yo 100/0 100h_25 % At beginning of th8 year Disposals 18,623 18,343 36,966 3,797 3,797 DepreGialion 29.332 3,606 32,938 Impaimient Transfers" At end of the year 47,955 18,152 66,107 10.3 Net book value Nel book value at the beginning of the year Net book value at the end ofthe year 513,784 10,859 524,643 485,451 24,192 509.643 CC17a (Excel) 11 2410612024 Section C Notes to the accounts (cont} Note11 Debtors and prepayments Ploase complete thls note if the charity has any debtors 0rprepayn￿lts. 11.1 Analysis of debtors This yoar Last year Trade debtors Propayments and accrued income Other debtors 1,010 1,145 287 Total 2.155 287 Note12 Creditors and accruals 12.1 Analysis of crediti>rs Amounts falling due within one year Amounts falling due after more than one year Thls year Last year This year Last year Trade creditors 16,847 25,388 Ac¢ruals and deferred Income 1,307 Taxation and Social s•¢urity Other craditors 4,851 1,226 Totsl 21,698 27,922 Note 13 Cash at bank and in hand This year Last year Short temi cash investments (less than 3 months maturity date) Short term dgposits Cash at bank and on hand Other Total 178,462 118,299 18.299 CC17a IEx¢el} 12 2410612024 CHARITY COMMISSION FOR ENGLAND AND WAIES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees New Start Cat Rescue On accounts for the year endèd 30th September 2023 Charity no (if any) 1191606 Set out on pages 2-12 Responsibilities and basbs of r8POrt I report to Ihe trustees on my examinab'on of the accounts of the above charity 1.the Trust"} for the year ended 30th September 2023. As the charity's trustees, you are responsible for the preparation of the a￿L)unIS in accordance with the requirements of the Charities Act 2011 {Yhe Acri. I report ill respect of my examination of the Trust's accounts carried out under section 145 of the 2011 AGt and in cafrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 14515llb} of the Act. Independent examiner's statement The charity's gross income exceeded £250,000 and l am qualifi'ed to undertake the examination by being a qualified member of the Instrtute of Chartered Aceountsnts in England and Wales. I have completed my examination. I confimi that no material mailers have come to my attention in oonneclion with the examination which gives me cause lo believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities A¢( or the accounts did not accord with the accounting records., or the accounts did 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 ¢onsidered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examinats'on to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 22 June 2024 Name: Elaine Emerton Relevant professional qualification{sl or body (if any): FCA Address: 4 Highclere Road, Quedgeley, GL2 4HD New Start Cal Rescue Charil No Com an No 1191606 CE024099 eriod Period end date Annual accounts for the Period start d8te 0111012022 To 3010912023 Section A Statement of financial activities (including summary income and expenditure account) Restrlctgd Unr•stricted Income funds funds Endowmont fund8 Prior year funds Recommended categories by actlvlty Total funds Income {Note 31 In¢ome and &ndowmonts from.. Donelions and legaoe5 Charitable 8clivitie8 F01 F02 F03 F04 F05 S01 226.019 20,490 43,974 8,159 226,019 20,490 43,974 8,159 273,194 2,017 36,482 729 S02 Other trad￿g actNiligs Investments S03 S04 Separate malerid itern of income S05 Other Total Expenditure (Notss 61 Expendlture on: Rais4ng fufKJs Ch8rit8ble actmties SL S07 298,643 298,643 312,421 $08 8.695 116,344 8,695 116,344 S09 121,483 4,011 102,501 228,000 Separate material e￿nSe item Other S10 S11 115,212 240,251 115,212 240,251 Total $12 Net incomel(expendlturel before tax for the reporting period Tax payabte S13 S14 58,392 58,392 84,421 Net incomel{expenditurel after tax before investment gainslllosses) Nei gainslllo$$esl on investments S15 58,392 58,392 84,421 S16 Net incomellexpenditure} Extraordinary items Transfers between funds other recognised gainsl{losses): S17 58.392 58.392 84.421 S18 S19 Gains and losses on revaluation Of fixed as$ets forlh8 chanly's own use gansll1055e51 Net movement in funds S20 S21 S22 58,392 58,392 84,421 Reconciliation of funds." Total funds brought fcrfward Total funds carried forward S23 610,170 668,562 610,170 668,562 525,749 610,170 S24 Charity Nsme Chanly No ompany No Section B Balance sheet R•strlctsd Unr•stri¢¢od Income fund$ lunds Endowmfrnt Ttst¥l th1# lunds year Totsl last yeor Fixed assets Tanglble assets F01 F02 F03 F04 F05 (Note 101 Totalr￿ed8Ssets EO2 509,643 509, 524,643 Current assets D*btor8 (Note 111 2,155 2,155 287 Cash at bank and in hand (Note 131 Total current ass•ts 178,462 178.462 ,817 113,163 113,450 810 Credltors: amounts falllng due wlthln one year INote 121 21,698 21,698 27.922 Netcurr•nt ass•ts/(Ilabllftlos) B12 158.91 85,527 Totalassets I￿$ eurr•ntllabi1tt1gs B13 610.170 Total net assets orllabllllles Funds of the Charity UnrestrScted funds Ble 668,562 e68,562 610.170 Bl9 688,562 668,5 668.562 610.170 610,170 Total fvnds B22 The ¢ompony was •ntitlodto exemptlon from audlt undars477 of the Compan1￿ A¢t2006 rnl•tlng to Small companles. The members have notroqulr8d the company to obtsin on audit in aecordance with section 476 of th• Companio$ Act 2006. The dlrnctors acknowledge theirr•sponslbllltl•s forcomplying wlth th• r•qulrwn•nts ofthe Cornponie¥ A¢t with rospe¢tto aceounllng r•c¢>rds and the prep8ration of accounts. Th•s• accounts have been prep8red in a¢cordanc• wlth th8 provisions opplie8ble to $mallcompanles sulJJe¢tto the small companios r8glm• and In accordan¢• wllh FRS102 SORP. Sign8d by one ar￿0 Irustee$ldire¢tors on behalf of all th8 trustee51direGtors Date of approval ddlmm Print Name Signature ol di￿￿Or authenlic2ling accounts being sent to Companies House Signature Date tldlm Prlnt name GC178 IExcg11 2410612024 Section C Notes to the accoiints Note 1 Basis of preparation This 50cllon should be compl•t•d byall charfti•s. 1.1 Basls of xcountlng These account5 have been prepar¢d under the historical cost convention with iterns recognised at cost or transaction value unless otherwisè Stated in the relevant notel51 lo thèse accounts. The accounts have been prepared in accordance with the Statement of Recommended Practi￿.. Att￿LIntEng and Reporting by Charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republie of Ir&land IFRS 1021 issued on 16 July 2014 and with the Financial Reporting Star￿ard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the ch8rth.es Act 2011. The charity ctsnslitutes a public bonefrt entity as defined by FRS 102." 1.2 Going concgm The ch81rty Is ¢onsid8red to be a going concèrn as il has sufficient reserves to Covèr at least one yearfs actNty. 1.3 Change of accountlng pollcy The accounts present 8 true and fair vlew and no changes have boen made to the accounting poliae5 adopted in note 2. 1A Changes to aecountlng estimates No chang08 to 8ccounting •$tirnat•s h*v• oeeurrecl in the reporting period 1$ 48 FRS102 SORPI 1.5 Materlal prlor year errors No material nor ear error have been identified in the re orhn eriod 3.47 FRS102 SORP . CC17a (Exc811 2410612024 Section C Notes to the accounts Icontl Note 2 Aecountlng policiès 2.1 INCOME Recogn6tfjon of In¢om• These are l￿dUded in the Statement of Finanrial A￿}￿lIes ISOFAI when.. the d)arity becomes entitled to the ￿SoUrces.. it is more Ilkety than not that the trustees ￿14 receive the re50w¢es', the mOr￿tary ¥alue can tE measured with sufficRrt rdiability. Offs8tt6ng There ha$ been no offselling of assets and liabilthe8. or in¢(fft and expen88s. unl6s$ requlred or p8rrnilled by the FRS 102 SORP or FRS 102. Grants and donatlon8 Granis and donations aro onw IndLbJed In the SOFA￿t￿ the general income recogThlion tdteria are met15.10 10 5.12 FRS102 SORPI. In the case of perforrnan￿ related grants, hcome tnu51 only bè rets)gniye¢ lo the extentthat the charily ha5 prowded $pedfied goods orsem￿S as entitlement to Ihe grant On￿ ocujrs when the perfomants related corKlilions are met15.16 FRS 102 SORPI. Legaaes a￿ indvded In the SOFA vthen re￿[pl probable. that Is, Ihere h85 been grant of probate. the executors have established that there 8re suffiuenl assets in the estate and any ¢ornlitKJns attached to the le9acy 8r8 either within the control of the chanty or have been met. Lo#a¢lès Governmontyrants The charity ha$ re(*lved go¥ernTnent grants in Ihe raportiro peritxl Tax re¢ialrns o donatksn8 and #ifis Gift ArLI reoivable is Included in incotne when Ihere is a valKI deGlaralion from ItE donor. Any Gm Abj amounl recovered on a donation is CA)nsldered lo be part of that and is treated as an addition to the same fund 8$ the InitLg1 donation unle5$ the dL¥wr orthe temts ofthe 8ppe81 have $pedfied olher%*iso. Contr8Ctual Income 8fid Thi8 is only included in the SOFA ono the ¢harity has provvjod the ￿lated gocMJs or or met the Perforrr￿nC6 related pErfotmanee related condition5. grqrts DoTrat•d goods Donated goods are rneasured at farv81u8 (the amountfor whlch the assetiould be excharyedl unlèss lrnwactrai io do se. The Cost of any stock of goLwJ5 donatèj for distribution to benelk181iÈ8 is deemed lo be the fa*value of Ih05e gifts al Ihe lime of their receipt and Ihey are recognised on re￿Ipl In ts reporting perio(l in which lh8 Stod(s are distribut8d, they are recognised as an exp6Trse al the G4ryng 8moJnt of the sloek$ al distribthon. Dthated gocNJ8 ￿r resgk are measurea ai rair v&iue on Innia5 recLWlllUVn, t11￿ proG¢eaa trom sak les5 the Èxpected costs of 5alÈ. and recognlsed in'lncome from olh8rtradin9 acliwlies, wlh the eorfesponding stock recoynised in the b81aire $heet. On rfs sale the value Df stock Is charge¢ againsi'income from other tradiro aclwhie5' and the proc88ds from sak a￿ also recogni8ed a5'1n¢oN* from olhertradiTwJ aclwrtiey. Goods donated foroTrgoing use bythe ¢harfty are T80)gn￿e￿ as tanglble flxed a$5ets and Ir￿dded in the SOFA a5 in¢omlng resources when rets1v8b￿. Grfts in kirxl for ￿le by ts thantyaro induded kn the SoFAas income from donatbnswhen re￿1¥ab￿. D¢nat•d 8orvlc08 and f•Gilhl•s Donated semces and facllrties are nduded In th8 SOFA when re¢wved atth8 value of the grffto the charfty pro¥hJeLI the vakne of ts gift tAn b8 measuied reliably. Donated servi*s and faclltles that 8te ¢on8umed Immedlatety are recognised as incornewith an equivalent amount recogniged as an Éxpense untterlhe approp￿at6 heading In Ihe SOFA. 8upportcosts The charily has ineured expendrture on Support Costs. GC17 FRS 102 SORP 2410612024 Section C Notes to the accounts Iconti Voluthteor halp The value of any voluntary help re¢elved is noi Includ8d In the a￿￿nts is des¢ribed n the trustees. annual rÈport. Income from Intsrost, IOy811188 and dlvldgnds Thkq is knduded in the a¢¢ourts when rec8*1 Is probabk and the amwnt ￿e￿abLe can te measured rekabty. 89tt1omont ol In8urancg claims 1ngurarl￿ olaims are onty Included In the SOFA whèn the gewdr81 recognilim (*iteria are 15.1010 5.12 FRS102 SQRPI and are included a8 an rtern of other in¢ome in the SOFA. Invostsnont Wns and losses This in¢￿￿e5 any reali5ed or unrealised gains or10sse5 on the sale of Snveslmenls and anygain 01 loss resulting from re￿lU1￿ Inveslmants to mwk&t value atthe erLd ofthe year. 2.2 EXPENDITURE AND LIABILITIES LiabilitEs are recogntsed wf*re tt Is likely than notthat there Is a legal orconsltucbve oblwJaliw committing the charfty lo pay out resource$ and the amount of obligation be m88sured with reasonable cenainty. Llablllty recognltlon G¢wamanco and tupport Support costs have been a110¢&ted bÈfvAen governano costs and 0￿r support. Govemance tosts comprise 811 costs ost$ involving public arLountsknlity of the 8nd its Compliaa￿ regulation and good pract￿. Support eo81s 1ndude Trnlral fund￿￿8 and have been allocated to adDIty c08t categories on a ba&is consistent with the use of resource6, eg allocatiry property ¢osts by floor areas. or per capits. slafffjosts by Ime spent aNJ olhero)sls by their usage. Grants wlth perf0m￿nCe INhere Ihe tharity gNe8 a grantwith tondilths fLY Its payThenl being 8 $pedfi¢ level of seTviL% orouty)utto be Col￿rtIOnS provided. such grants are On￿ recogntsed intiie SOFA once the reCi￿ent ofthe gvani has provided the speafied Service or oulpul. Grants payabk without Wherethere are no a)nd￿'0n$ attaching to the grantihat enable% donor chaftyto realistically aveld the perfo￿an¢￿ ¢ond4tlons tAmmllment. a liabiltyfor the full fundlng O￿l9811c￿ mL¢t be recty)ni%ed. Rèdundancy c08t The tharity made no redundancy pa￿￿tS during the repcrting period. Dof8rr8d Incom0 No matarfal It*n ofdeferred ncomÈ has been Induded in Ile account5. CTed6t¢)rn The charity has iyeditors which are measured ai settlement amounts less any Irgde dl$¢ounls Provlslons for Ilabllfjtle8 A liabilty 1$ measured on rewgnition at ils hisknritAI ts)st and IIEn subseouently mea8ured atthe be5l estimats of the amount required 10 settle the obligation at the reporUNJ dalo Baslc flnat)clol Instrumgnts The chatity accounts for ba8icfinanckql instWfnent$ on initial recognition as per pdragtaph 10.7 FRS102 SORP. Sub$equeni measurement Is as per parÈgrÈpn> 11.17 to 11.19, FR8102 SORP. 2.3 ASSETS Tanglbl? flxed ass•ts for Trse are ¢apit8llsed Ifthey can be used lor than one ￿ar. aThJ c05t at least U80 ty Charlty They are vaiLEd at ¢ost The t1eprecia1￿n rntes antt wEthod5 Used aw dildosed in note 14. $tOGk& and work In progr0¥ Stocks held fLK5ak as part of non-tharitsble tradtr att measurèj at the or cost or ￿1 re81isatAe v8lu8. Oebtors lincludirvJ trade debtors and loans receivabkl are measured on inthal rece9n￿￿ al 5etilement amwnl after any trade discovnts or amount adVan￿d by Ihe eharity. Subsequenlly. they are mea$vred at ts cash other GonsideraiKJn expected to be received. Debtors CC17 FRS 102 SORP 2410612024 Section C Notes to the a¢counts Icoriti Note 3 Income Un￿•t￿cle0 Incom• ETrdoiThnt lund* Anatysis of incow Totsl fvnd¥ Prforye4r Donab"on$ and legacies.. Donations and ifts 212,172 212,172 11,801 1,545 173.244 14.065 6,792 GiftA acies General gr8nts provid￿ by govornmenvother 1,545 67 828 Membership subscriptions and spon50r5hips which aTB in 5ubstsncs donaiions 10,465 1,000 Donated goods. fariliti88 and 8ervic88 Other 500 500 Totsl 226.019 228.019 273,194 Charllable activitios: FundraBer events 1.165 19,326 2.017 Raffle 19326 Other Total 20,490 20 490 Oth•rtradlng activi￿68. Sale of goods 43.974 36 482 Other Tota 43.974 43.974 36 482 Incom& from Inv•sknenls". Interest income Dwidend income Rental and leasin incom• Other 359 79 650 Totsl 8,159 729 S&￿￿1* material itom of income Ttstsl Othgr.. COnvers￿n of endowmenlfunds into income Gain on disposal of a tangib18 fi'xed asset he for chari 's own usè Gain on disposal of a programme related inv88tment Roy811ies from the exploitation of int8llectu41 ro hts other Total TOTAL INCOME 298,643 298.643 312.421 CC178 IExcell 24106r2024 Section C Notes to the accounts Icontl Note 4 Analysis of Teeeipts of govemment grants Thls year 0￿criptIOn Govtrmment grant I Govèmm•nt grant 2 Govemment grant 3 Other Totsl Last year Deseriptlon Government grant 1 Govemment grant 2 Government grant 3 Other Totsl Notg S Donated goods, facilities and seNlces Thio year Last year Seconded staff Use of property 500 500 1,000 1,000 CC17a IEx¢ell 2410612024 1111 1111 1111 1111 1111 1111 1111 1111 Iiijj 11111 11111 Iiijll Iiiij 11111 11111 Iij 111111 111111 111 111 IBIIDD 111111 111111 111 111 111 111 Section C Notes to the accounts Note 7 Details of Gertain types of expenditure Note 7.1 Fees for examination of the accounts Please provide details of the amountpaid for any statutory extemal scrutiny of accounts and othér setvices pmvided by your independent examingr. Mnothing was paid please enter 'O'in the appropriate box{es). This year Last year Independent examiner's fees 500 1,000 Assurance servlces other than independent examlnation Tax advisory fees Other fees {for example: flnanclal advlce, consultancy. accountsncy services) paid to the independent examiner Note 8 Paid employees Please Complete this note if the charity has any employees (transactions wlth Trustees dealt with in Note 28) .1 Staff Costs Thls year Last year Salarles and wages Social socurity costs Pension costs (defined contribution scheme} Other employee benefits 32,544 2.740 31,368 2,860 282 Total staff costs 35,284 34,510 8.2 Average head count In the year The parts of the charity in which the employees work This year Number Last year Number Total Note 9 Defined contribution pension schome or defined benefit scheme accounted for as a defined contribution scheme. 9.1 Please Complete this note If a defined contribution penslon scheme is This year Last year Amount of contributlons recognised In the SOFA as an expense 282 CC17¥ IExeel} 2410612024 Section C Notes to the accounts {con Note 10 Tangible fixed assats Please complete thls note If the charity has any tangible flxed assets 10.1 Cost or valuation Freehold land & buildings Plant, machinery and motor vehicles Flxtures, flttlngs and equipment Totsl At the beginning of the year Additions 532,406 29,202 561,608 1,000 16,938.50 17,939 Revaluations Disposals Transfers . 3,797 3,797 At end of the year 533,406 42,344 575,750 10.2 Depreciation and impaim)ents Straight Line Basis Straight Line straight Line Rate 10Yo 100/0 100h_25 % At beginning of th8 year Disposals 18,623 18,343 36,966 3,797 3,797 DepreGialion 29.332 3,606 32,938 Impaimient Transfers" At end of the year 47,955 18,152 66,107 10.3 Net book value Nel book value at the beginning of the year Net book value at the end ofthe year 513,784 10,859 524,643 485,451 24,192 509.643 CC17a (Excel) 11 2410612024 Section C Notes to the accounts (cont} Note11 Debtors and prepayments Ploase complete thls note if the charity has any debtors 0rprepayn￿lts. 11.1 Analysis of debtors This yoar Last year Trade debtors Propayments and accrued income Other debtors 1,010 1,145 287 Total 2.155 287 Note12 Creditors and accruals 12.1 Analysis of crediti>rs Amounts falling due within one year Amounts falling due after more than one year Thls year Last year This year Last year Trade creditors 16,847 25,388 Ac¢ruals and deferred Income 1,307 Taxation and Social s•¢urity Other craditors 4,851 1,226 Totsl 21,698 27,922 Note 13 Cash at bank and in hand This year Last year Short temi cash investments (less than 3 months maturity date) Short term dgposits Cash at bank and on hand Other Total 178,462 118,299 18.299 CC17a IEx¢el} 12 2410612024