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|| |---|---|---| |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.| |---|---|---| |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 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|| |---|---|---|---| 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.| |---|---|---| |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|| |---|---|---| |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:
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|| |---|---|---| |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
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 Charita￿e 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 ot￿r S06 Total Expendlture (Notès 6) EX￿ndItUre 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 fo￿ard 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$477 of the Companies Act 2006 relating to small companies. Tho members havè not requlr•d the company to obt8in an audlt In accordancg wlth S￿tIOn 4T6 of the Companle$ 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 (EX￿1) 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$8Ction value unkss olhemise stated in the relevant notel51 to these ac￿￿nts. The accounts have been prepared in accordanee with the Statement of Re¢omrnended Prathit." Accounting and Reporting by Charities p￿pariNg their accounts in gccordance wrfch ttte Financial Fleporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 18 July 2014 and with the Financial Reportlng Standard applicable in the United ￿ngdOrn and Republi¢ of IteL9nd IFRS 1021 and with the Charrti&$ Ad 2011. The charity constitutes a ber*frt 8ntty as defi'n8d by FRS 102." 1.2 Golng eoncem The chaity is Conside￿ to be a golng ¢onc8rn as It has suffi￿nt 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$timates have ￿¢￿rred in tke feporting period13.46 FRS102 SORPI. 1A Materfal prlor year erro No fnalerial &arerror have beell identified in the re rtin eriod 3.47 FRS102 SORP . Note 2 Accounting 2.1 INCOME ROCDgnition of These are indudety In Ihe StsierneTrtofFI￿￿aI A¢bvities ISOFA) ¥th8n. income the (*afity bewmes enlilled to the fesourcas, It13 fflure Nk@iy ￿afi nul tridt thE ttuste6% ￿11 recave tne resour￿$., the monetaryvalue cw be measuied $uffityeni relia)Ii ity. There has been no oflsetting of assets and Iiabililies, or incow and exp&￿e￿. unbgs r￿uIred or peTh￿ted by th8 FRS 102 SORP or FRS 102. ¢)1tsottlng Grants and donations Grants ￿ dan*ions are only I￿u￿￿1 in th? SoFAwtt￿ gwtsral InrAxT￿ rwnilion criteria are met 15 10t0 5.12 FRS102 SORPI. In caseol perbmi8nce rdated grants. income wrtJSt orly ￿ rectrjnised totr* extent that the charity has rmh1*1 thtr s￿￿￿&YO00ds or seN¢es88 ents￿ement lo the grant only a￿￿r$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>rKJIt￿nS attached to Lqgac198 00¥grnment grants The¢h￿tyhas rt￿yed 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 Cono￿orts. 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 Ihryeir 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$nts'. Inte￿5t income Dividend incom& Rental and leasi Other 2.528 359 incorr 8.450 7,800 Total 10,978 10,978 Sapar*¢ materlal itom of Income Total Other.. Conversion of endowment funds into Income Gain on disposal of a tsngible fixed asset held for chari '$ 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 eXamIna￿On 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 Charita￿e 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 ot￿r S06 Total Expendlture (Notès 6) EX￿ndItUre 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 fo￿ard 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$477 of the Companies Act 2006 relating to small companies. Tho members havè not requlr•d the company to obt8in an audlt In accordancg wlth S￿tIOn 4T6 of the Companle$ 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 (EX￿1) 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$8Ction value unkss olhemise stated in the relevant notel51 to these ac￿￿nts. The accounts have been prepared in accordanee with the Statement of Re¢omrnended Prathit." Accounting and Reporting by Charities p￿pariNg their accounts in gccordance wrfch ttte Financial Fleporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 18 July 2014 and with the Financial Reportlng Standard applicable in the United ￿ngdOrn and Republi¢ of IteL9nd IFRS 1021 and with the Charrti&$ Ad 2011. The charity constitutes a ber*frt 8ntty as defi'n8d by FRS 102." 1.2 Golng eoncem The chaity is Conside￿ to be a golng ¢onc8rn as It has suffi￿nt 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$timates have ￿¢￿rred in tke feporting period13.46 FRS102 SORPI. 1A Materfal prlor year erro No fnalerial &arerror have beell identified in the re rtin eriod 3.47 FRS102 SORP . Note 2 Accounting 2.1 INCOME ROCDgnition of These are indudety In Ihe StsierneTrtofFI￿￿aI A¢bvities ISOFA) ¥th8n. income the (*afity bewmes enlilled to the fesourcas, It13 fflure Nk@iy ￿afi nul tridt thE ttuste6% ￿11 recave tne resour￿$., the monetaryvalue cw be measuied $uffityeni relia)Ii ity. There has been no oflsetting of assets and Iiabililies, or incow and exp&￿e￿. unbgs r￿uIred or peTh￿ted by th8 FRS 102 SORP or FRS 102. ¢)1tsottlng Grants and donations Grants ￿ dan*ions are only I￿u￿￿1 in th? SoFAwtt￿ gwtsral InrAxT￿ rwnilion criteria are met 15 10t0 5.12 FRS102 SORPI. In caseol perbmi8nce rdated grants. income wrtJSt orly ￿ rectrjnised totr* extent that the charity has rmh1*1 thtr s￿￿￿&YO00ds or seN¢es88 ents￿ement lo the grant only a￿￿r$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>rKJIt￿nS attached to Lqgac198 00¥grnment grants The¢h￿tyhas rt￿yed 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 Cono￿orts. 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 Ihryeir 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$nts'. Inte￿5t income Dividend incom& Rental and leasi Other 2.528 359 incorr 8.450 7,800 Total 10,978 10,978 Sapar*¢ materlal itom of Income Total Other.. Conversion of endowment funds into Income Gain on disposal of a tsngible fixed asset held for chari '$ 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 eXamIna￿On 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