Trustees’ annual report (including Directors’ report) for the period From: 01 October 2023 To: 30 September 2024
Charity name: New Start Cat Rescue
Charity registration number: 1191606
Objectives and activities
| SORP reference |
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| 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. |
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| 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 |
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| 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 undertaken 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
| 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 have homed roughly 1000 cats this year which exceeds our previous 60 – 80 per month. After purchasing our permanent property, we have spent a considerable amount of time upgrading and improving the premises. This has included: 1. A dedicated hospital isolation unit to minimise contamination 2. A separate washroom for the outdoor pens. This has enabled us to continue to reduce cross contamination as the hospital and isolation units are entirely separate to the outdoor pens and cats 3. Continuing to upgrade 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 4. Maintaining our dedicated garden for us to keep cats we cannot home in a safe and appropriate environment. Additionally, we have hosted another open day which was successful. 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 coordinators 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 continued to be 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 to be |
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our top priority, 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
| 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. |
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| 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 | £789,253 (inclusive of property and assets) £269, 565 (reserve cash) |
| Reasons for holding zero reserves |
Para 1.22 |
| Details of fund materially in deficit |
Para 1.24 | |
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| 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. |
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| 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: |
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| Type of governing document: for example,trust deed, memorandum and articles of association etc |
Para 1.25 | Constitution |
| How is the charity constituted? for example limited company, 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 |
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| 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 |
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| 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 2 3 4 5 6 7 8 9 10 11 12 13 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|---|
| Amanda Slatter | ||||
| Aurelia Giordano | ||||
| Charlotte Dring | ||||
| Jasmine Ellicott | ||||
| WendySpencer | ||||
| Debbie Ravenhill | ||||
14 15 16 17 18 19 20
– 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 company has taken advantage of the small companies’ exemption in preparing the report above.
The trustees declare that they have approved the trustees’ report (including directors’ report) above.
Signed on behalf of the charity’s trustees/directors
Signature(s) AGiordano
Giordano Full name(s) Aurelia
Position (for example Trustee Secretary, Chair, etc)
Date 30/07/2025
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustees New Start Cat Rescu8 On accounts for the year ended 30th September 2024 Charlty no lif any) 1191606 Set out on pages 2-11 Responsibllftles and basis of report I report to the Iruslees on my examinab'on of the accounts of the above charity 1.the Trust'} for the year ended 30th September 2024. As the charity's trustees, you are responsible for the preparation of the accoun1$ in accordance wth the requirements of the Charities Act 2011 {'Ihe Act.). I re¢J)rt in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llb) of the Act. Independènt examiner's statement The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my allenlion in connection wth the examination which gives me cause to believe that in, any material respect.. the accounb'ng records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the foim and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue 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 k re8ched. Sign8d: Date: 4th August 2025 Name.. Elaine Emerton-Haines Relevant profèssional qualification{sl or body (if any): FCA Addrèss: 4 Highclere Road, Quedgeley, GL2 4HD
Neiv Start Cal Rescue ¢harib oirpan No 4191606 nE024099 eriod Annual accounts for the Period start date Period end daté 0111012023 3010912024 Section A Statement of financial activities (including summary income and expenditure account) Restrlct income funds Unréstrlctod funds Endowment funds Prior year fund8 Recommend8d ¢atggorfes by activity Total funds Income (Note 3) F01 F02 F03 F04 F05 Incomè and endowments from.. Donations and legacies Charitae activities 118,459 19,082 221,548 10,978 118459 19,082 221,548 10,978 226,019 2Q,490 43,974 8,159 S02 Other Ir8diw activibes InvestrrEnts S03 S04 Separats materfal item of ncome S05 otr S06 Total Expendlture (Notès 6) EXndItUre on: R8ising fund$ Charl18b a¢tivitEg S07 370,068 370,068 298,643 7,807 124,325 7,807 124325 8,695 116,344 Separate material expens¢ item Other S10 S11 117,244 249,376 117,244 249,376 115,212 240,251 Total S12 Net Incomel(expenditure) before tax for the reporting period Tax payaty S13 120,691 120,691 58,392 S14 Net incomel{expendlturel after tax before investment gainsl{losses) Nel 98inslllosse51 on invesltnenls S15 120,691 120,691 58,392 S16 Net incomellexpenditure) Extraordinary items Transfers between funds Other recognlsed gainsl(losses): S17 120,691 120,691 58,392 S18 S19 G8in$ and losses on revalualiw offixed assets forthe charity's own use Other gainsllFossesl Net movement In funds S20 S21 S22 120,691 120,691 58,392 Reconciliation of funds.. Total lunds brought foard Total funds carried forward S23 668,562 789,253 668,562 789,253 610,170 668,562 S24
Cla,'""ly Name ¢h3r,'ly No ompany Mo Section B Balance sheet Restricted in¢tsme lunds Untsstrictsd fund5 Endowm8nt Total this funds year Total last year Fixed assets Tanglbl• assets Fll1 F02 F03 F04 F05 509.fj 509,643 (Note 101 T¢*al fixedass•ts 805 8Q2 495,871 71 Current assets D•btor¥ (Note 111 33,563 33,563 2.15S Cash at bank and In hand (Nots 131 Totsl currènt assets Bog 269,565 269.565 29 178.462 180,817 810 Credltors: amounts falling due wlthln one year (Note 12} 9,747 9.747 21.698 Net curr•ntassets/{Ilabllltffès) B12 3,382 293.382 158,919 Total assets less currentli4bilities B13 668,562 Total n•tassets or Ilabllltl•s Funds of the Charity B16 789,253 789,253 868,562 Unre$trictsd funds 819 789,253 789.253 789.253 53 868.562 668,562 Total funds B22 The company was entltl•d to ex•mptlon from audft undor$477 of the Companies Act 2006 relating to small companies. Tho members havè not requlr•d the company to obt8in an audlt In accordancg wlth StIOn 4T6 of the Companle$ A¢t2006. Tho dlr•¢tgrn acknowlèdge their respon¥fflbilitles forcomplying wlth tho r¢quiremonts of the Companl•s A¢t wlth respoctto a¢¢ounting records andthe prnparètion of accotsnts. Th•se 3¢¢ounts havè be prepared In accordanc• wlth the provlslons applicabk to small compan1•$ subject to thè smallcompanles reglme andln a¢¢ordance wlth FRS102 SORP. Signed by one or tnJslee51directors on behaw of all the trusteesldirectOFS Date of approval ddltntn Print Namè Synaturn ef direct¢raulhenli(alng a¢Unts b8irKJ sont to Comp2nie$ House Signature Dale ddlmml Print namo CC17a (EX1) 0410812025
SÈctinD C Note5 to the accounts Note 1 8asl8 of pr•paration Thls se0t1( 5houldbe ¢oMpletedbyall charlll•s. 1.1 Ba$1$ of accounting These accounts have been prepared und8r the historical cost conventDTr with items re¢ognised at cost or trgn$8Ction value unkss olhemise stated in the relevant notel51 to these acnts. The accounts have been prepared in accordanee with the Statement of Re¢omrnended Prathit." Accounting and Reporting by Charities ppariNg their accounts in gccordance wrfch ttte Financial Fleporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 18 July 2014 and with the Financial Reportlng Standard applicable in the United ngdOrn and Republi¢ of IteL9nd IFRS 1021 and with the Charrti&$ Ad 2011. The charity constitutes a berfrt 8ntty as defi'n8d by FRS 102." 1.2 Golng eoncem The chaity is Conside to be a golng ¢onc8rn as It has suffint rgaerves to cover at le88t one yeaV5 activity. 1.3 Change ol accountlng poliey The acujunis present a true and fairview antj no Ghanges have be&n made to the ac¢ountyn9 poliues aooptsd in note 2 1.4 Changes to accountjng Èstimates No changes to accounting e$timates have ¢rred in tke feporting period13.46 FRS102 SORPI. 1A Materfal prlor year erro No fnalerial &arerror have beell identified in the re rtin eriod 3.47 FRS102 SORP . Note 2 Accounting 2.1 INCOME ROCDgnition of These are indudety In Ihe StsierneTrtofFIaI A¢bvities ISOFA) ¥th8n. income the (afity bewmes enlilled to the fesourcas, It13 fflure Nk@iy afi nul tridt thE ttuste6% 11 recave tne resour$., the monetaryvalue cw be measuied $uffityeni relia)Ii ity. There has been no oflsetting of assets and Iiabililies, or incow and exp&e. unbgs ruIred or peThted by th8 FRS 102 SORP or FRS 102. ¢)1tsottlng Grants and donations Grants danions are only Iu1 in th? SoFAwtt gwtsral InrAxT rwnilion criteria are met 15 10t0 5.12 FRS102 SORPI. In caseol perbmi8nce rdated grants. income wrtJSt orly rectrjnised totr extent that the charity has rmh11 thtr s&YO00ds or seN¢es88 entsement lo the grant only ar$when Ihe p8rbtrn&rre Legac1 e inclLYled in SOFAwh2n weipt is w)bab. trat18. when there has bean grantol prob&le, the executors have estaNished thai theré are SLrfficientassets In Ihe estsle arKI anyix>rKJItnS attached to Lqgac198 00¥grnment grants The¢htyhas rtyed no govwnmeni 9rants in the rep)ffjn9 perio CC17a Fxcall 0410812025
Sectron C Notes to thc accouiits IcoFati Tax rgclalmB on donatlons and gilt8 GiftAid re(tWdble is induded in inGome ¥¥hen there is a valid decjaraison from Ihe Oonor. Any GiftAid amount recovered on a dDnation 15 consider8d 10 be part of that grfÉ and IÈ treated a8 an addition to the same fvnd as the Contractual In¢ome and This iy only induded in SOFA once ttte th3rity h35 prothded lated 9o&Js or seNices or mel the pgrformarbee reloted performance related Conoorts. Oonated goods Donated goods a mèasured 81 falrvalue Ithe amount forvthith Ihe asset could be ex¢harvJedl unles$ impractical to do 80. t of ary &o¢k of goods donated lor distribution to benefiriaries is deemed to be the falr value of Ih<Ls• giff8 at the Ilm8 of their reIpl and they are recogTred on [lp1. In tha repoThng peri(Kt In whira) thè stocks are Donated goods for resa are measured atfairvaiue on In recognthw. ¥%hich is thè Èxpected proeeeds from le55 the expected Gosts of sale, and iecognised in'lncotne from other liading acliMlies' wlh th8 corresponding Goods donaw foron-goino use by the chaiity are GogniSed as tangible fixed asseis 8nd induded in the SOFA as Irrtoming resources when receivable. Gifts In kind for use by the charty are indudod in the SOFA 35 IrKom8 from donations when recéDiable. th)nated Services and f8¢xlilEs £re included in the SOFA wn retèwl al the valu& ofthe gift to the thèrfly provided the value of tha gift can be measurad rellably. Donalad $8nfices and faalille$ that are consumed immediately ar& recognised as income 1th an equlval8nt amount recogni56d as 8n expense Uer the appropnate h&8ding in Ihg SOFA. Tha charity ha$ incurred eXndItUre on support costs The of any voluniary 11gb racaived Is not inciud8d In thè accoLmts t¥Jt Is dascriberf Nl the trusteès, annual report. This is Included in the awunts rtr¢¥apt 1$ probabl& and the amount receivab can be meaSUd lIablY. Insurance Claims are only included in SoFAwhen the geFBral Income recognition criteria dre mel15.10 to 5.12 FRS102 SORPI and are included 85 an M&m of other income in the SOFA. This includes any 811$ed or unaliSed gains or losses on the sate of InvesentS aTry galn or106s resulting from revaluiry investments to market value al the end of the year. Donatpd servl¢o8 attd faeilltie8 Support costs Volunto•r h•lp Income from Intero81 royaittès ond dlvldond¥ Settlomottt tsf insuran cl•lms Inwstrwnt galns and 2.2 EXPENDITURE AND LIABILITIES Liabjllty wftltlr Liabilities are recognised wh8re it Is more likely than not that Ihère is a leg81 or con51wctive obligation commillirg Ihe charfly 10 pay QUI resourtss and the amount of the obliyalK)n can be measured with reasonablg Cartainly. Govorrtanco and support Support Costs have baen 8llocAled between governan co81s and Other sUPPCrft. Govemance costs comprise all ¢o¥ts Costs involving public accounlabilily of th8 charity 8nd it8 Mplin with regulation and good prarli. Support costs include centr81 functions and have been alloGaleil to 8cIivity CDSt categories 00 a basis con$1818nt with the use of re8tsur. eg 8llocaiing propety costs by fFoor area5, or per capila. s18ff costs by the time Snt Grant8 wlth porfonMh¢e Where the charity gives a grant witti conditions for fts paymfyllt being a specifio level of semte or output to be nditlon$ provided, SUGh granls ara only recognised In thè SOFA onc8 the recip1 of the grant has provided the speafEd serllce or output. Vvhere there arè no condthons attaching to the grant that enables tha donor ¢harityto r&al6lr4ty avoid th8 commitment, a labilify for the fijll fundin9 obligation must b8 reco9nised. The ch8rSty made no redundancy payments duiiny the reporurg pert(¥l. Grants payabl8 whhout rtormance cothdition¥ Rodundan¢y ¢08t Dof8rrod inc+)mo Mate81 rtem of ljeferred intome been indudeil in the accounts. Thth hArity er•dllr aro ul qotileThDnt umoyn¢? l¢0¥ any ¢r•o¢ ijlowuiils A liabilty Is measured on recognhlon at Its historfcal cost and then Subsequent measured atthe be51 estimale of the amount quIrEd lo Sett the obligation 81 the reporhng date Tt charity accounts for b8siGfinanryal instmmenls w InKial recoynilion as per paragraph 10.7 FRS102 SORP. Subsequent measurement B5 per paragrapts 11.17 to 11.19, FRS102 SORP. Provl8lon5 f+X Ilabllltlob B&tslc flnanelal In8trumonts 2.3 ASSETS Tangityle fixed asbets of These are capitali5ed rflhey can bè used for more than ofie year, and ¢ost at &St u¥0 charlty They are Y81ued at C051. depreGidtion rates and meth($ u8ad are discb88d in note 14. $toGks and work in progre8¥ StOLs held forsale as psrt of non-ch8ritae tradè are mea5(Thd atthe loweror cost tr nel re$lab value. Oebtors linduding trade debtors and loans receiv8bl&l are measurgd on Snllial recognition al settlemgnt 8mount after any trade di8¢at5 Of amount advanced by the charity. Subsequ8nUy, thèy ere measurÉd al Ihe cash or Debtors CC17 FRS 102 SORP 041081225
Section C Notes to the accoiints (conti N¢)te 3 Incomt Rgstrfctsd Unr•Ètrittod Incorno EhdowmBnt funds Analy$l$ of In¢om8 Tot41 lund¥ Prk>ryeir Doftations Bnd legacios.. Donations and Gift 78,344.35 78.344 212.172 11.801 1.545 acie$ G&neral grants provided ty goveinmentlother charities Membershlp sul)scriptions and spon¥orships which are in substance donations Donated oods, facilities and services Other 1.000 500 Total 118,459 118.459 226,019 ¢harltablo activities.. Fundrai88revents 2.364 2,364 16,719 1.165 19.326 Raffl8 Other Total 19,082 19.082 (Xhgrtradin9 aGtivities= Sale of90($ Sale of setvi¢e$ 42.316 179.232 179.232 Other Total 221,548 Incomg from investsn$nts'. Inte5t income Dividend incom& Rental and leasi Other 2.528 359 incorr 8.450 7,800 Total 10,978 10,978 Sapar¢ materlal itom of Income Total Other.. Conversion of endowment funds into Income Gain on disposal of a tsngible fixed asset held for chari '$ own use Gain on disposal of a programme related invÈ5trnenl Royalties from the exploitation of Intellectual ro h1$ Otner Total TOTAL INCOME 298.643 CC17a (Excell 0410812025
Section C Notes to the accounts (conti Noto 4 Analysis of receipts of government grants Th1$ year Des¢ri tion Government grant 1 Government grant 2 Govèmment grant 3 other Total Last year Des¢ri on Govèmment grant 1 Government grant 2 Govemment grant 3 Other Total Note S Donated goods, faclllties and servlces This year Last year seconded stsff Use of property Other 1,000 1,000 500 500 CC178 IExcell 0410812025
111 111 111 111 111 111 1111 11111 11111 Ellll EkllE 11111 11111 IIIIL 1111 1111 1111 1111 1111 1111 1111 11 111111 111111 11 111111 111111 IJ
Section C Notes to the accounts Note 7 Details of certain types of expenditure Note 7.1 Fees for eXamInaOn of the accounts Please pmvide details of the amount paid for any statutory external scrutiny of accounts and othersernices provided by your independent examiner. If nothing was paidplease enter O'in the appmpriate box(•s). This year Last year Independent examiner's fees 1,000 1,000 Assurance servlces other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) pald to the independent examlner Note 8 Paid employees Please Complete this note if the Charity has any employees (transactions with Trustees dealt with in Note 28) 8.1 Stsff Costs Thts year Last year Salarles and wages Soclal security costs Pension costs (defined ¢ontributSon scheme) Other employee benefits 45,713 4.331 422 32,544 2,740 Totsl staff costs 41,804 35,284 8.2 Average head count In the year The parts of the charlty in whlch the employees work This year Number Last year Number Total Note 9 Defined contribution pension sch8me or defined beneflt scheme accounted for as a defined contrlbution scheme. 9.1 Please complete this note if a dofined contributlon pension scheme is Thls year Last year Amount of contrlbutlons recognlsed In the SOFA as an expense 422 CC172 (Exc@11 0410812025
Section C Notes to the accounts (con Note 10 Tangible fixed assets Please complete this note If the charity has any tangible fixed assets 10.1 Cost or valuation Freehold l•nd & buildSng$ Plant, machlnery and motor vehicles Fixtur98. fFttiTrgs and equipment Total At the beginning of the year Additions 533,406 42,344 575,750 20,790 20,790 R8valuations Disposals Transfers. At end of the year 554,196 42,344 596,540 10.2 Deprèciation and impainnents Basis Straight Line Straight Line Straight Line Rate At beginning of the year Disposals 47,955 18,152 66,107 Depreciation 30,110 4,451 34,562 Impairment Transfers. At end of the year 78,066 22,603 100,669 10.3 Net book valuo Net book value at the beginning of the year Net book value at the end of the year 485,451 24,192 509,643 476,131 19,740 495,871 CC17a (Excel} 10 0410812025
Section C Notes to the accounts (conti Note 11 Debtors and prepayments Please complete this note If th• charity has any debtors orprepayments. 11.1 Analysis of debtors This year Last yoar Trade debtors Prepayments and accrued income Other debtors 1,010 1,145 33,563 33,563 Totsl 2,155 Note 12 Creditors and accruals 12.1 Analysis of ci¢ditors Amounts falling duo within one year Amounts falling due after more than one year This year Last year This year Last year Tradg creditors 8,525 16,847 Accruals and deferred income Taxation and social security Other crgditor8 1,031 191 4.851 Total 9,747 21,698 Note 13 Cash at bank and In hand This year Last year Short terni eash inve8tm0nts (less than 3 months maturity dato} Short term deposits Cash at bank and on hand Other Totsl 269,565 178,462 ,565 178,4 ¢C17a (Excell 0410812025
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustees New Start Cat Rescu8 On accounts for the year ended 30th September 2024 Charlty no lif any) 1191606 Set out on pages 2-11 Responsibllftles and basis of report I report to the Iruslees on my examinab'on of the accounts of the above charity 1.the Trust'} for the year ended 30th September 2024. As the charity's trustees, you are responsible for the preparation of the accoun1$ in accordance wth the requirements of the Charities Act 2011 {'Ihe Act.). I re¢J)rt in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llb) of the Act. Independènt examiner's statement The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my allenlion in connection wth the examination which gives me cause to believe that in, any material respect.. the accounb'ng records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the foim and conlenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue 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 k re8ched. Sign8d: Date: 4th August 2025 Name.. Elaine Emerton-Haines Relevant profèssional qualification{sl or body (if any): FCA Addrèss: 4 Highclere Road, Quedgeley, GL2 4HD
Neiv Start Cal Rescue ¢harib oirpan No 4191606 nE024099 eriod Annual accounts for the Period start date Period end daté 0111012023 3010912024 Section A Statement of financial activities (including summary income and expenditure account) Restrlct income funds Unréstrlctod funds Endowment funds Prior year fund8 Recommend8d ¢atggorfes by activity Total funds Income (Note 3) F01 F02 F03 F04 F05 Incomè and endowments from.. Donations and legacies Charitae activities 118,459 19,082 221,548 10,978 118459 19,082 221,548 10,978 226,019 2Q,490 43,974 8,159 S02 Other Ir8diw activibes InvestrrEnts S03 S04 Separats materfal item of ncome S05 otr S06 Total Expendlture (Notès 6) EXndItUre on: R8ising fund$ Charl18b a¢tivitEg S07 370,068 370,068 298,643 7,807 124,325 7,807 124325 8,695 116,344 Separate material expens¢ item Other S10 S11 117,244 249,376 117,244 249,376 115,212 240,251 Total S12 Net Incomel(expenditure) before tax for the reporting period Tax payaty S13 120,691 120,691 58,392 S14 Net incomel{expendlturel after tax before investment gainsl{losses) Nel 98inslllosse51 on invesltnenls S15 120,691 120,691 58,392 S16 Net incomellexpenditure) Extraordinary items Transfers between funds Other recognlsed gainsl(losses): S17 120,691 120,691 58,392 S18 S19 G8in$ and losses on revalualiw offixed assets forthe charity's own use Other gainsllFossesl Net movement In funds S20 S21 S22 120,691 120,691 58,392 Reconciliation of funds.. Total lunds brought foard Total funds carried forward S23 668,562 789,253 668,562 789,253 610,170 668,562 S24
Cla,'""ly Name ¢h3r,'ly No ompany Mo Section B Balance sheet Restricted in¢tsme lunds Untsstrictsd fund5 Endowm8nt Total this funds year Total last year Fixed assets Tanglbl• assets Fll1 F02 F03 F04 F05 509.fj 509,643 (Note 101 T¢*al fixedass•ts 805 8Q2 495,871 71 Current assets D•btor¥ (Note 111 33,563 33,563 2.15S Cash at bank and In hand (Nots 131 Totsl currènt assets Bog 269,565 269.565 29 178.462 180,817 810 Credltors: amounts falling due wlthln one year (Note 12} 9,747 9.747 21.698 Net curr•ntassets/{Ilabllltffès) B12 3,382 293.382 158,919 Total assets less currentli4bilities B13 668,562 Total n•tassets or Ilabllltl•s Funds of the Charity B16 789,253 789,253 868,562 Unre$trictsd funds 819 789,253 789.253 789.253 53 868.562 668,562 Total funds B22 The company was entltl•d to ex•mptlon from audft undor$477 of the Companies Act 2006 relating to small companies. Tho members havè not requlr•d the company to obt8in an audlt In accordancg wlth StIOn 4T6 of the Companle$ A¢t2006. Tho dlr•¢tgrn acknowlèdge their respon¥fflbilitles forcomplying wlth tho r¢quiremonts of the Companl•s A¢t wlth respoctto a¢¢ounting records andthe prnparètion of accotsnts. Th•se 3¢¢ounts havè be prepared In accordanc• wlth the provlslons applicabk to small compan1•$ subject to thè smallcompanles reglme andln a¢¢ordance wlth FRS102 SORP. Signed by one or tnJslee51directors on behaw of all the trusteesldirectOFS Date of approval ddltntn Print Namè Synaturn ef direct¢raulhenli(alng a¢Unts b8irKJ sont to Comp2nie$ House Signature Dale ddlmml Print namo CC17a (EX1) 0410812025
SÈctinD C Note5 to the accounts Note 1 8asl8 of pr•paration Thls se0t1( 5houldbe ¢oMpletedbyall charlll•s. 1.1 Ba$1$ of accounting These accounts have been prepared und8r the historical cost conventDTr with items re¢ognised at cost or trgn$8Ction value unkss olhemise stated in the relevant notel51 to these acnts. The accounts have been prepared in accordanee with the Statement of Re¢omrnended Prathit." Accounting and Reporting by Charities ppariNg their accounts in gccordance wrfch ttte Financial Fleporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 18 July 2014 and with the Financial Reportlng Standard applicable in the United ngdOrn and Republi¢ of IteL9nd IFRS 1021 and with the Charrti&$ Ad 2011. The charity constitutes a berfrt 8ntty as defi'n8d by FRS 102." 1.2 Golng eoncem The chaity is Conside to be a golng ¢onc8rn as It has suffint rgaerves to cover at le88t one yeaV5 activity. 1.3 Change ol accountlng poliey The acujunis present a true and fairview antj no Ghanges have be&n made to the ac¢ountyn9 poliues aooptsd in note 2 1.4 Changes to accountjng Èstimates No changes to accounting e$timates have ¢rred in tke feporting period13.46 FRS102 SORPI. 1A Materfal prlor year erro No fnalerial &arerror have beell identified in the re rtin eriod 3.47 FRS102 SORP . Note 2 Accounting 2.1 INCOME ROCDgnition of These are indudety In Ihe StsierneTrtofFIaI A¢bvities ISOFA) ¥th8n. income the (afity bewmes enlilled to the fesourcas, It13 fflure Nk@iy afi nul tridt thE ttuste6% 11 recave tne resour$., the monetaryvalue cw be measuied $uffityeni relia)Ii ity. There has been no oflsetting of assets and Iiabililies, or incow and exp&e. unbgs ruIred or peThted by th8 FRS 102 SORP or FRS 102. ¢)1tsottlng Grants and donations Grants danions are only Iu1 in th? SoFAwtt gwtsral InrAxT rwnilion criteria are met 15 10t0 5.12 FRS102 SORPI. In caseol perbmi8nce rdated grants. income wrtJSt orly rectrjnised totr extent that the charity has rmh11 thtr s&YO00ds or seN¢es88 entsement lo the grant only ar$when Ihe p8rbtrn&rre Legac1 e inclLYled in SOFAwh2n weipt is w)bab. trat18. when there has bean grantol prob&le, the executors have estaNished thai theré are SLrfficientassets In Ihe estsle arKI anyix>rKJItnS attached to Lqgac198 00¥grnment grants The¢htyhas rtyed no govwnmeni 9rants in the rep)ffjn9 perio CC17a Fxcall 0410812025
Sectron C Notes to thc accouiits IcoFati Tax rgclalmB on donatlons and gilt8 GiftAid re(tWdble is induded in inGome ¥¥hen there is a valid decjaraison from Ihe Oonor. Any GiftAid amount recovered on a dDnation 15 consider8d 10 be part of that grfÉ and IÈ treated a8 an addition to the same fvnd as the Contractual In¢ome and This iy only induded in SOFA once ttte th3rity h35 prothded lated 9o&Js or seNices or mel the pgrformarbee reloted performance related Conoorts. Oonated goods Donated goods a mèasured 81 falrvalue Ithe amount forvthith Ihe asset could be ex¢harvJedl unles$ impractical to do 80. t of ary &o¢k of goods donated lor distribution to benefiriaries is deemed to be the falr value of Ih<Ls• giff8 at the Ilm8 of their reIpl and they are recogTred on [lp1. In tha repoThng peri(Kt In whira) thè stocks are Donated goods for resa are measured atfairvaiue on In recognthw. ¥%hich is thè Èxpected proeeeds from le55 the expected Gosts of sale, and iecognised in'lncotne from other liading acliMlies' wlh th8 corresponding Goods donaw foron-goino use by the chaiity are GogniSed as tangible fixed asseis 8nd induded in the SOFA as Irrtoming resources when receivable. Gifts In kind for use by the charty are indudod in the SOFA 35 IrKom8 from donations when recéDiable. th)nated Services and f8¢xlilEs £re included in the SOFA wn retèwl al the valu& ofthe gift to the thèrfly provided the value of tha gift can be measurad rellably. Donalad $8nfices and faalille$ that are consumed immediately ar& recognised as income 1th an equlval8nt amount recogni56d as 8n expense Uer the appropnate h&8ding in Ihg SOFA. Tha charity ha$ incurred eXndItUre on support costs The of any voluniary 11gb racaived Is not inciud8d In thè accoLmts t¥Jt Is dascriberf Nl the trusteès, annual report. This is Included in the awunts rtr¢¥apt 1$ probabl& and the amount receivab can be meaSUd lIablY. Insurance Claims are only included in SoFAwhen the geFBral Income recognition criteria dre mel15.10 to 5.12 FRS102 SORPI and are included 85 an M&m of other income in the SOFA. This includes any 811$ed or unaliSed gains or losses on the sate of InvesentS aTry galn or106s resulting from revaluiry investments to market value al the end of the year. Donatpd servl¢o8 attd faeilltie8 Support costs Volunto•r h•lp Income from Intero81 royaittès ond dlvldond¥ Settlomottt tsf insuran cl•lms Inwstrwnt galns and 2.2 EXPENDITURE AND LIABILITIES Liabjllty wftltlr Liabilities are recognised wh8re it Is more likely than not that Ihère is a leg81 or con51wctive obligation commillirg Ihe charfly 10 pay QUI resourtss and the amount of the obliyalK)n can be measured with reasonablg Cartainly. Govorrtanco and support Support Costs have baen 8llocAled between governan co81s and Other sUPPCrft. Govemance costs comprise all ¢o¥ts Costs involving public accounlabilily of th8 charity 8nd it8 Mplin with regulation and good prarli. Support costs include centr81 functions and have been alloGaleil to 8cIivity CDSt categories 00 a basis con$1818nt with the use of re8tsur. eg 8llocaiing propety costs by fFoor area5, or per capila. s18ff costs by the time Snt Grant8 wlth porfonMh¢e Where the charity gives a grant witti conditions for fts paymfyllt being a specifio level of semte or output to be nditlon$ provided, SUGh granls ara only recognised In thè SOFA onc8 the recip1 of the grant has provided the speafEd serllce or output. Vvhere there arè no condthons attaching to the grant that enables tha donor ¢harityto r&al6lr4ty avoid th8 commitment, a labilify for the fijll fundin9 obligation must b8 reco9nised. The ch8rSty made no redundancy payments duiiny the reporurg pert(¥l. Grants payabl8 whhout rtormance cothdition¥ Rodundan¢y ¢08t Dof8rrod inc+)mo Mate81 rtem of ljeferred intome been indudeil in the accounts. Thth hArity er•dllr aro ul qotileThDnt umoyn¢? l¢0¥ any ¢r•o¢ ijlowuiils A liabilty Is measured on recognhlon at Its historfcal cost and then Subsequent measured atthe be51 estimale of the amount quIrEd lo Sett the obligation 81 the reporhng date Tt charity accounts for b8siGfinanryal instmmenls w InKial recoynilion as per paragraph 10.7 FRS102 SORP. Subsequent measurement B5 per paragrapts 11.17 to 11.19, FRS102 SORP. Provl8lon5 f+X Ilabllltlob B&tslc flnanelal In8trumonts 2.3 ASSETS Tangityle fixed asbets of These are capitali5ed rflhey can bè used for more than ofie year, and ¢ost at &St u¥0 charlty They are Y81ued at C051. depreGidtion rates and meth($ u8ad are discb88d in note 14. $toGks and work in progre8¥ StOLs held forsale as psrt of non-ch8ritae tradè are mea5(Thd atthe loweror cost tr nel re$lab value. Oebtors linduding trade debtors and loans receiv8bl&l are measurgd on Snllial recognition al settlemgnt 8mount after any trade di8¢at5 Of amount advanced by the charity. Subsequ8nUy, thèy ere measurÉd al Ihe cash or Debtors CC17 FRS 102 SORP 041081225
Section C Notes to the accoiints (conti N¢)te 3 Incomt Rgstrfctsd Unr•Ètrittod Incorno EhdowmBnt funds Analy$l$ of In¢om8 Tot41 lund¥ Prk>ryeir Doftations Bnd legacios.. Donations and Gift 78,344.35 78.344 212.172 11.801 1.545 acie$ G&neral grants provided ty goveinmentlother charities Membershlp sul)scriptions and spon¥orships which are in substance donations Donated oods, facilities and services Other 1.000 500 Total 118,459 118.459 226,019 ¢harltablo activities.. Fundrai88revents 2.364 2,364 16,719 1.165 19.326 Raffl8 Other Total 19,082 19.082 (Xhgrtradin9 aGtivities= Sale of90($ Sale of setvi¢e$ 42.316 179.232 179.232 Other Total 221,548 Incomg from investsn$nts'. Inte5t income Dividend incom& Rental and leasi Other 2.528 359 incorr 8.450 7,800 Total 10,978 10,978 Sapar¢ materlal itom of Income Total Other.. Conversion of endowment funds into Income Gain on disposal of a tsngible fixed asset held for chari '$ own use Gain on disposal of a programme related invÈ5trnenl Royalties from the exploitation of Intellectual ro h1$ Otner Total TOTAL INCOME 298.643 CC17a (Excell 0410812025
Section C Notes to the accounts (conti Noto 4 Analysis of receipts of government grants Th1$ year Des¢ri tion Government grant 1 Government grant 2 Govèmment grant 3 other Total Last year Des¢ri on Govèmment grant 1 Government grant 2 Govemment grant 3 Other Total Note S Donated goods, faclllties and servlces This year Last year seconded stsff Use of property Other 1,000 1,000 500 500 CC178 IExcell 0410812025
111 111 111 111 111 111 1111 11111 11111 Ellll EkllE 11111 11111 IIIIL 1111 1111 1111 1111 1111 1111 1111 11 111111 111111 11 111111 111111 IJ
Section C Notes to the accounts Note 7 Details of certain types of expenditure Note 7.1 Fees for eXamInaOn of the accounts Please pmvide details of the amount paid for any statutory external scrutiny of accounts and othersernices provided by your independent examiner. If nothing was paidplease enter O'in the appmpriate box(•s). This year Last year Independent examiner's fees 1,000 1,000 Assurance servlces other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) pald to the independent examlner Note 8 Paid employees Please Complete this note if the Charity has any employees (transactions with Trustees dealt with in Note 28) 8.1 Stsff Costs Thts year Last year Salarles and wages Soclal security costs Pension costs (defined ¢ontributSon scheme) Other employee benefits 45,713 4.331 422 32,544 2,740 Totsl staff costs 41,804 35,284 8.2 Average head count In the year The parts of the charlty in whlch the employees work This year Number Last year Number Total Note 9 Defined contribution pension sch8me or defined beneflt scheme accounted for as a defined contrlbution scheme. 9.1 Please complete this note if a dofined contributlon pension scheme is Thls year Last year Amount of contrlbutlons recognlsed In the SOFA as an expense 422 CC172 (Exc@11 0410812025
Section C Notes to the accounts (con Note 10 Tangible fixed assets Please complete this note If the charity has any tangible fixed assets 10.1 Cost or valuation Freehold l•nd & buildSng$ Plant, machlnery and motor vehicles Fixtur98. fFttiTrgs and equipment Total At the beginning of the year Additions 533,406 42,344 575,750 20,790 20,790 R8valuations Disposals Transfers. At end of the year 554,196 42,344 596,540 10.2 Deprèciation and impainnents Basis Straight Line Straight Line Straight Line Rate At beginning of the year Disposals 47,955 18,152 66,107 Depreciation 30,110 4,451 34,562 Impairment Transfers. At end of the year 78,066 22,603 100,669 10.3 Net book valuo Net book value at the beginning of the year Net book value at the end of the year 485,451 24,192 509,643 476,131 19,740 495,871 CC17a (Excel} 10 0410812025
Section C Notes to the accounts (conti Note 11 Debtors and prepayments Please complete this note If th• charity has any debtors orprepayments. 11.1 Analysis of debtors This year Last yoar Trade debtors Prepayments and accrued income Other debtors 1,010 1,145 33,563 33,563 Totsl 2,155 Note 12 Creditors and accruals 12.1 Analysis of ci¢ditors Amounts falling duo within one year Amounts falling due after more than one year This year Last year This year Last year Tradg creditors 8,525 16,847 Accruals and deferred income Taxation and social security Other crgditor8 1,031 191 4.851 Total 9,747 21,698 Note 13 Cash at bank and In hand This year Last year Short terni eash inve8tm0nts (less than 3 months maturity dato} Short term deposits Cash at bank and on hand Other Totsl 269,565 178,462 ,565 178,4 ¢C17a (Excell 0410812025