
## **Trustees’ annual report (including Directors’ report) for the period** 

**From:** 01 October 2024 **To:** 30 September 2025 

## **Charity name: New Start Cat Rescue** 

**Charity registration number:** 1191606 

## **Objectives and activities** 

||SORP reference||
|---|---|---|
|Summary of the purposes of<br>the charity as set out in its<br>governing document|Para 1.17|NSCR's main objective is to promote<br>humane behaviour towards all animals by<br>providing appropriate care, protection,<br>treatment and security, demonstrated by<br>providing sanctuary for cats in need of care<br>and attention through sickness,<br>maltreatment, ill-usage or abandonment, and<br>educate the public regarding animal welfare<br>in general and prevention of cruelty and<br>suffering among animals.|
|Summary of the main<br>activities in relation to those<br>purposes for the public<br>benefit, in particular, the<br>activities, projects or services<br>identified in the accounts.|Para 1.17 and<br>1.19|The Charity Commission's guidance is<br>always taken into consideration in the<br>planning of our activities for the year. Our<br>main activities undertaken for the Public<br>Benefit are:<br>The rescue of abandoned and stray cats<br>and kittens and to assist with neutering and<br>spaying in order to help limit the number of<br>unwanted cats.<br>To capture, neuter and advise on feral<br>cats.<br>To emphasise the benefits of neutering,<br>vaccination, flea control and worming of all<br>cats.<br>To educate the public on a variety of topics<br>such as homing FIV animals and neutering.<br>To re-home to suitable, caring homes, after<br>carrying out home and/or veterinary checks<br>and assessment.<br>We encourage people, over the age of 16, to<br>join our team of volunteers. All are made<br>welcome regardless of personal background,<br>faith, gender or personal circumstances.|





|||This helps:<br>To develop their self-confidence, social<br>and practical skills<br>To experience working within a team.<br>To care for animals<br>To help with their own pets in various<br>ways.<br>Younger children, accompanied by a parent,<br>are also made very welcome and they learn<br>to handle animals with care and<br>consideration by being encouraged to<br>handle the cats and kittens under<br>supervision.<br>We also welcome people who are unable to<br>keep a pet at home, to come and handle our<br>cats. The animals benefit from the attention<br>whilst awaiting their new, forever homes.|
|---|---|---|
|Statement confirming<br>whether the trustees have<br>had regard to the guidance<br>issued by the Charity<br>Commission on public<br>benefit|Para 1.18|All trustees have been given the guidance<br>and have confirmed they understand the<br>guidance issued.|



## **Additional information (optional)** You may choose to include further statements where relevant about: 

||<br>SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38||
|Policy on social investment<br>including program related<br>investment|Para 1.38||
|Contribution made by<br>volunteers|Para 1.38|Our volunteers and fosterers are vital to the<br>success of our charity. Our coordinator is<br>skilled at getting the very best from each<br>volunteer and will spot their differing<br>strengths.<br>There is a core group who are involved in<br>the day-to-day feeding, cleaning and general<br>care of the cats, overarched by a group of<br>welfare supervisors who are trained and/or<br>experienced with a range of different<br>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 administrative side of the charity - media, answering telephones and messages online 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. 

In addition to these groups, we have a group of volunteers who visit care homes in the wider community. This allows residents to have cat therapy whilst also ensuring we maintain our reputation amongst a range of people. 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<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|Para 1.20|Our Charity continues to thrive, rescuing and<br>rehoming unwanted /abandoned cats and<br>kittens. Our homing figures have remained<br>strong with 1130 cats and kittens being<br>homed this year. After purchasing our<br>permanent property, we have spent a<br>considerable amount of time upgrading and<br>improving the premises. This year we have<br>had a new roof fitted to prevent leaks and<br>damages. We have also had tarmac fitted for<br>our driveway to ensure customers and<br>volunteers have a safe, well maintained<br>parking area.<br>We have continued without annual open day<br>drumming up awareness and support. This<br>is vital to our fundraising as we are still and<br>will still be working on the improvements of<br>the property.<br>We are constantly working at improving our<br>administration and communication<br>throughout the Charity.<br>There are coordinators for each part of the<br>charity e.g Homing officer, foster co-<br>ordinator etc. This has allowed us to rescue<br>and home cats effectively and efficiently.<br>Care is taken with the induction of new<br>volunteers so that any reservations or<br>problems are covered; helping them feel<br>confident in the knowledge of what is<br>expected and also not to be afraid to ask for<br>any advice or help.<br>We have also continued to embrace young<br>volunteers as part of the Duke of Edinburgh<br>scheme. The co-Ordinator for this inducts<br>the D of E students and promptly completes<br>their reviews. These students have been<br>able to develop a range of personal skills<br>along with effectively working in cat rescue.<br>The welfare of each animal continues, all<br>cats are homed after being vet checked,<br>vaccinated, flead and wormed with 4 weeks<br>free PetPlan insurance. Our policy of<br>microchipping each cat is now well<br>established and is a success. We are<br>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: 

Para 1.41 Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Other 

## **Financial review** 

|**Financial review**|||
|---|---|---|
|Review of the charity’s<br>financial position at the end<br>of the period|Para 1.21|The charity is in a comfortable financial<br>situation. We continue to operate as we<br>always have done; our expenses are<br>consistently met e.g vet bills are paid<br>promptly.<br>We continue to be committed to our fund<br>raising and grant applications in order to<br>continue.|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|Para 1.22|Our policy is to hold reserves to cover a<br>period of six months. We currently have<br>enough reserve cash to cover at least one<br>years activity.|
|Amount of reserves held|Para 1.22||
|Reasons for holding zero<br>reserves|Para 1.22||
|Details of fund materially in<br>deficit|Para 1.24||
|Explanation of any<br>uncertainties about the<br>charity continuing as a going<br>concern|Para 1.23||





## **Additional information (optional)** You may choose to include further statements where relevant about: 

|<br>The charity’s principal<br>sources of funds (including<br>any fundraising)|<br>Para 1.47|<br>A lot of work goes into raising the funds<br>necessary to provide the needs of our felines<br>whilst in our care - veterinary, food and cat liter<br>are our greatest expense. We have many<br>supporters who donate money, food and<br>bedding. The charity also actvely applies for<br>grants we are eligible for which ofen is used to<br>support thepayment of the vet bills.|
|---|---|---|
|Investment policy and<br>objectives including any<br>social investment policy<br>adopted|Para 1.46||
|A description of the principal<br>risks facing the charity|Para 1.46||
|Other|||



## **Structure, governance and management** 

|Description of charity’s<br>trusts:|||
|---|---|---|
|Type of governing document:<br>for example,trust deed,<br>memorandum and articles of<br>association etc|Para 1.25|**Constitution**|
|How is the charity<br>constituted?<br>for example limited company,<br>unincorporated association,<br>CIO|Para 1.25|**CIO**|
|Trustee selection methods<br>including details of any|Para 1.25|**Election**|





constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees 

## **Additional information (optional)** 

## You may choose to include further statements where relevant about: 


**----- Start of picture text -----**<br>
Para 1.51<br>Policies and procedures<br>adopted for the induction and<br>training of trustees<br>Para 1.51<br>The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works<br>Para 1.51<br>Relationship with any related<br>parties<br>Other<br>**----- End of picture text -----**<br>


## **Reference and administrative details** 

|Charity name|**New Start Cat Rescue**|
|---|---|
|Other name the charity uses|**N/A**|
|Registered charitynumber|1191606|
|Charity’sprincipal address|New Start Cat Rescue The logcabins,Ross Road,A40,GL19 3EX|



## **Names of the charity trustees who manage the charity** 

|1<br>2<br>3|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**<br>**year**|**Name of person (or body) entitled**<br>**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Amanda Slatter||||
||Aurelia Giordano||||
||Charlotte Dring||||





|4<br>5<br>6<br>7<br>8<br>9<br>10<br>11<br>12<br>13<br>14<br>15<br>16<br>17<br>18<br>19<br>20|Jasmine Ellicott||||
|---|---|---|---|---|
||WendySpencer||||
||Debbie Ravenhill||||
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– 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)** 


**----- Start of picture text -----**<br>
          Names and addresses of advisers (optional information)<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Type of  Name Address<br>adviser<br>Name of chief executive or names of senior staff members (optional information)<br>**----- End of picture text -----**<br>


## **Exemptions from disclosure** 


**----- Start of picture text -----**<br>
Reason for non-disclosure of key personnel details<br>Other optional information<br>**----- End of picture text -----**<br>


## **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** 21/07/2025 



CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
New Start Cat ResGue
On aGGounts for the year
ended
30th September 2025
Charity no
lif any
1191606
Set out on pages
2-11
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the above charity 1.the Trusf'l for the year ended 30th
September 2024.
As the chanty's trustees, you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111.the Act'}.
I report in respect of my examination of the Trusfs accounts carried out under section 145 of the 2011 Act and in
carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under
section 14515llbl of the Act.
Independent examiner's statement
The charity's gross income exceeded £250,000 and l am qualffied 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 confi'rm that no material matters have come to my attention in connection with
the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charities Act., or
the accounts did not accord with the accounting record5,' or
the accounts did not comply with the applicable requirements concerning the form and content of accounts
set out in the charib.es {AccountS and Reports) Regulations 2008 other than any requirement that the
accounts give a 'true and fairf 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 allenlion
should be drawn in this report in order to enable a proper understsnding of the accounts to be reached.
Signed:
Oate:
10th July 2026
Name:
Elaine Emerton-Haines
Relevant professional
qualification{s} or body
(if anyl:
Fellow of the Institute of Chartered Accountants in England & Wales
Address:
4 Highclere Road, Quedgeley. GL2 4HD

New Slarl Cal Rescue
Charil No
¥n
No
Annual accounts for the
0111012024
3010912025
Section A Statement of financial activities (including summary income
and expenditure account)
1191006
CE024099
eriod
Period start date
Period Ènd
date
Restrictgd
Unr8stri¢ted Incom•
funds
funds
Recommendod ¢ategorig8 ty a¢tlvity
Income (Note 3)
Endowment
funds
Total funds
Prlor year
funds
Incomg and endowments from..
oonal￿n8 8nd le9acies
Charitabfe actnith'e5
Other trading &etiwttes
Investment$
SÈp8rate material Item of Inc(xne
F01
F02
F03
F04
F05
182,610
14,995
188,889
12,080
S02
S03
182,610
14,995
188,889
12,080
118,459
19,082
221,548
10,978
S04
S05
S06
Total
Expenditure {Note$ 6)
Expenditu￿ on:
Raising funds
Charitable activthes
Separate material È¥pense item
Other
Total
S07
398,574
398,574
370,068
SO8
4,459
203,996
S09
4,459
203,996
7.807
124,325
S10
Slt
159,706
368,161
S12
159,706
368,161
117,244
249,376
Net Incomel(expenditure) before tax for
the reporting period
Tax p8yable
Net in¢omel(expenditure) after tax
befo￿ investment gainsl(losses)
Nel gair6iiiossesl Dri
investments
S13
30,413
30,413
S14
120,091
615
30,413
30,413
120,691
Net in¢omel(expenditure)
Extraordinary items
Transfers between funds
Other recognised galnsl{losses):
S16
S17
30,413
S18
30,413
120,691
S19
Gains and losses on revaluation of fixed assets for
chanty'8 use
otherg8inslllos$esl
Net movement in funds
S20
S21
S22
30,413
Reconclliatlon ol
lunds..
30,413
120,691
Total funds brought forwaryj
Total funds carried fonvard
S23
789,253
819,667
S24
789,253
819,867
668,562
789,253

Ch81I41 N8ft7.e
riar,-ly No
Section B
Balance sheet
Restrlcted
Income
fvnds
Unre8trFCt•d
fund8
Endowment Total th1$
nds
year
Total last
year
Fixed assets
Tangible a¥sets
{Notg 101
Tot41 fixedassets
F01
49
49
F02
B02
F03
F04
49
498,94
F05
Current assets
Debtors
.940
495,871
(Note 111
Cash at bank and In hand (Note 131
Total currnntassèts
65,790
65.790
33.563
273.288
B1Q
273,288
269,565
303,129
Creditors.. amounts falllng wlthin
one y•ar
(Note 12)
18.352
18.352
Not eurrentasseW(Ilabllltles)
Total assets less eurrèrtiiabmltles
9,747
BI2
32
293,382
B13
789,253
Totsi net assets orliathlltl¢s
Funds of the Charity
516
819.667
819,667
789.253
Unrestrrctèd funds
819,f67
819.
rotai fvnds
B22
819,667
81
789.253
789,253
The company was entitledto exemptlon from audltunders477 olthe Companlo¥A¢t 2006 relatlng to small
companies.
The members Imve notrequlrèd the eompanyto obtsln an audltin a¢cord8nc• wtth sectlon 476 orth•
Companlès Act2006.
The dlreetots seknowl•d8e th￿rro$PoO51)Illtl•$ for complying wlth the requiromonts ofble Companlgs Aet
With r&sp•ct to a¢¢ountlng recor(ts artdthe preparation ofaecounts.
These a¢counts havo b•enpr•paredln aecordanc& wlth the pmvislons applicablè to $mall compani•s
subieetto thesmall¢ompanios reglme andln accordance wlth FRS102 SORP.
S￿ned by one Or￿ tru$l&esldlrectors on b&ha￿Of all the
tnJste8sldirectors
Print Name
D8te of
approval
ddlmml
Signature oldirector authent￿atIng account$ being sent to
Companies House
Signature
Oate
tldlmm
Print name
CC17a (Excell
1010712026

Section C
Notes to the accounts
Note 1
Ba$18 of preparation
This secrion shouldbe complet￿by4￿charI1le&.
1.1 Ba81$ of ac¢ountlng
These 8¢counls have been prepared under the historical cost convention with Ètem$ re¢ogni¥ed at ¢ost or
transathion value unless otherwisè staled in the relevant notel51 to thes8 accounts.
The accounts have t)een Prepa￿ In accordance With th6 Statement of Recomrnended Pratty￿.. Accounting and
Report￿9 by Charities prep8ring theirac¢ount$ in arurdan¢e with the Financial Reporting Standard applicabl& in
the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with th8 Financial Reporting Standard
apph"ca￿e in the United Klngdorn and R8pubtK of Ireland IFRS 1021 and with the Charit￿$ Aci 2011.
The charity constitijles 4 benefrt enltty A$ defined by FRS 102."
1.2 Golng eoneern
The thairty 1$ con5klered lo be a going con￿rn as It ha$ suffiaeni r858rves to COV8rat1oa$l one yearfs activity.
1.3 Chang• of accountlng poII¢y
The ac￿Unts posent a true and frdir and no ¢hanges have tKen made to the acceuntifig poliues sdopted In
note 2.
1.4 Changes to accounting e8timat•$
No changes to attounting estimates have o¢curred in the reporting pgriod 13.46 FRS102 SORPI
1.$ Materlal pAor y*ar ¢rror5
No rnaterial
r￿r
earerror have been x1entffjed in the re rtj
eriod
3.47 FRS1(k SORP .
Note 2
2.1 INCOME
Aceountlng
Recogt)ition of These In St8terr￿ ofFiTrarvial Aobvitie8 ISOFAI wiien.
income
the chadty b6comes entiued to tha re80ur¢es,'
It Is rrrorÉ lik•ly *h*n ntst thw ithc trualaps WYII receive tre iesourcé5,'
the monetary V*ue p*n be treasijred ¥wth sUffi￿tr￿t reliability.
Ofts•tting
There ha8 been no Offsethw ofassets and Iiabilitses, oriwnKg 3ryJ e¥ppn8es, unbss r￿1r8d c
penhjtted by the FRS 102 SQRP or FRS 102.
Grants antt
donatton8
GrarTrtsand donations are orly Ind￿￿8￿ Inthe soFAw￿n the9e￿[al Intr￿e rwnition ¢ritwia ¥e mel
15.10tO 5.12 FRS102SORPI.
In th8 case ofrthxmance related grant4 In￿e must Lrdy bs re(YgAsed tothe extent that the charity
has provi￿ the 5peofied or tts entsllemeni t0the9r8ntw￿Y occurs Mthen the ptrfoman
L8gacfes
LeoaL¥'es are included in SOFAwhefi receipt is prots8￿e. th91 is, %vhen thar6 has been grant of probate,
executc*s have eSta￿lS￿Ed Ihal there are sufficientassets In estsle an¢ anyfxJl￿i*￿n&att8ehè￿ lo
Govomment
grants
Thetharfytps rgceived Th) govemment orants in the reFQrtirKJ periL
CC178 IE¥cdl
1010712028

Section C
Notes to the accoijnts
Tax re¢lalm5 Oti
donatlon¥ and gl
Iconti
GiftAKI reCeIvab￿ K% incluaed in ￿Col￿O when there Is s Val￿ declaration from the donor. Any Gift Ad amount
r¥¢ov8red on a dot)ation is tonsiderett 10 Oe part of that gift aThJ is Irè*ed as an addition to the 5am8 fvnd as th8
Contractual Incomo and ThFS 15 only included in tr￿ SOFA ont* the ch&rity h&s provided tr* r8lai8d goods orservice5 orinet the
Porformanco related
perfomiaor* related corf￿0￿$.
Donatod goods
Donale(I goods are measured alfair value Its amwni forwhit* the a558t could be exchawedl unless Mnpractlcal
to do so.
The cost of any stock ofgood5 donated fordlstribution lo bentharios i5 dÉ•med lo be the fair valuÈ of ttrw 9ffts
at Ihe time of tIEir teceipl and they are recoynised on r8c4pt. In Ihe ￿pOrt￿l9 period in which the stoL*s are
Donated goods for resgle are measured at fairv8lue on Inlllal rwnilion. which i% the expected procèedÈ from
$alÈ less Ihe expected costs of sale. and recognk%ed In'lnwmè fronTr other Iradlng activities. ￿th the cotresponding
Goods donated foron-going use bythe chardy are recognised 85 langlble fixed assets and indL4led in the SOFA as
incoming resour￿$ wfien receivab￿.
Donated sotrvlce4 and
faclllllEs
Gifts in klrkl for use by lttÈ charity are incbJded in Ihe SOFA as income from d￿ationS when ￿CeiVab￿.
Dc*aled $8twc88 and facil￿&5 are induded in the SOFA when r8celved at the Val￿ ofthe ufft to the charity
tKOVlLle(I the ¥81ue of tho grft can be measured r￿lably.
Dofialed seTvi¢es snd fa¢ililies that are consumed immediately a￿ reco9ni%ed as vAth an equniat8ni
amount wognised as an èxpèns8 uThYer the appropriate heading in tho SOFA.
The charrty ha8 inwtred expenditure on $upport costs.
The Val￿ of any Voluntary help received Is not induded in It)0 acwunts bul ￿ d@scribed trusteas. 8nnual
report.
Support eo8ts
Volunte* hfylp
In¢ome from Interg8t
royattle8 and dlvidends
SOttl•m•nt of insuran
laln
Inv68fment galn¥ 8nd
losses
Thls is induded In the acc￿ntS when rethpt i8 prOba￿e aNJ the amount recelvabb r￿n be measured reh'ably.
Insuran￿ daims are only included in the SOFA wlEn th8 ggnerdl Income wognillon tyiteria afe mei15.10 10 5 12
FRS102 SORPI and are included as on item of Olherhwme pn the SDFA.
This Indudes any realised or tsnreali5ed gains or losses on the sale of inveslments al￿ any 94in orloss fBsulling
froffl tevaluing Inve51ments lo markel valuF St th6 end ol the ytrar.
2.2 EXPENDITURE AND LIABILITIES
Llablllty ro¢ounltlo
abilthes are recognised where rt is more Ilkaly than not that Ihere Is a ￿gaI orconstrU￿1ve obligalvJn cotnmitbng
the charity lo pay out resources and the ainounl of the obfig8tion can be meaSu￿d ¥￿th re8sonabfe Trrtainly
Qovornaneo and support Support Costs h£ve bew Éllocated between govemance costs and olhtr support. Govemanct Wls coinprise ali
Costs involving publlc attountability Df lae charity aTrY its cDmpliance With regulallon and go￿ pradice.
Support Costs Cent￿ functlons anij have been allocaiÉd to activity cost Catego￿8 on a basis consistenl
with the use of resources. eg allocaiing property Costs by floor a￿a$, or per capi18. Staff costs by the lime sP8nt
Grants wlth ￿rfo￿an¢* Where tha ￿*￿tY gwes a 9rani with condilK)ns for its p8ymÈnl beiro a specFfic Pevel ofsewlce or output lo be
condltlons
provKJed. such grants are only r6co9nised in the SOFA onre the reuplenl of the grarrt has provhyed the speofied
seNic6 or output
Where there ary no tsindilions attath￿ll lo grant th91 ena￿e$ the donortharily lo rÈall$iicalty 8vold the
commiitnent, a li2bilily for the fijll funding Obliga￿On must be recognksed.
The charity made no redundancy payments ￿l￿n9 the reporbn9 psrFod.
Grants payablg wlthovt
perfornian¢t condltlons
Redundancy cost
Dalorred Incom•
Cr•dltor¥
No material item Of defetred income has been included ￿ tho accounts.
PrgvhFoms for Ilabllltlo8
Ba$lc financial
In8trum8nts
The charity h88 Gredilors whith are mg.Asurad At 1055 Ir8(b discounts
A Ilabilrty ￿ measur8d on recognhK)n ai its historical cosi and then subsèqts￿tty rnaaswed 81 the b6sI estsmate of
the amount requlr¢d lo sett16 the obll9atson st Ihe reportlny dste
The charity accwnls forbasic ffnanoal instnjments on In￿al rec(¥nllion as per parallraph 10.7 FRS102 SORP.
Subsequ8t)t m&Jsuremenl k 88 P8r p8ragraphs 11.1710 11.19. FRS102 SORP.
2.3 ASSETS
TangibFt fixèd 8888t• for Thse ore capitalised ifth8y can be used for mora than year. and cost at lea51
sg by Cha￿ty
They 8re valued 8t cosi.
ijepreciaiion rqtes and methods used 8r& dlschsed In note 14.
8to¢ks anrf work In
p*Dgro58
ebto
Stocks hek1 for SS￿ as part of n￿-char￿￿b￿ trade are measured al the lower orrnsl or net reaiisabl& value.
Debtors lincludlng tr8de debtors and loans receivable) are mea8ured on irNbal ￿￿onI110￿ at setwemenl am0￿1
after any trade discounts oramount advanced by the chartty. subseque￿Y, thèy are measur8d at the cash or
CC17 FRS 102 SORP
10107rd026

Section C
Note 3
Notes to the accounts
Income
l¢ontl
Analysis of Incomè
R￿trf¢t•d
UTrr•sthctsd ErJdo*Th•M
funds
nd¥
Donations
and legacles..
Tothifv￿ts Prfory•4r
DonalK)ns 8nd
Gift Aid
175466
a¢i08
Gener81 grants provided by governmenVoih6r
charities
Membership subscriptions and sponsorshlp8
which are in Substan￿ donat￿￿¥
175.466
78.344
6.144
39,115
Donated OOd$. facilitie$ and seFViCÈS
Other
1,000
1,000
1,000
Total
Charltablo
a¢tivitles'.
Fundrai$erev8nts
Raffle
182,610
182,61D
118.459
1.182
13.813
1.182
13.813
Other
16,719
rotal
Other tradlng
actlvltles..
14.998
14.995
Sale ofgoods
19,082
Sale of se￿￿8
130.151
58.738
130,151
42.318
179.232
Other
Income irom
InvgStffl•nts..
Totsl
188.889
Interest in¢ome
Dividend income
Rental and leasin
Other
4,280
221.548
2,528
4.280
in¢ome
7,800
8.450
Sgparats
mat&rfal It8m
of Incom•
Total
12,080
Other..
Total
Convetsion of endtswment funds into income
Gain on disposal of a tangible fixed asset
held for chari
s use
Gain on disposal of 4 programme relatecl
invèstment
Royalligs from ts exploita￿On of intell8Ctuel
ro
Other
TOYAL INCOME
Total
398,574
398.574
370.068
.CC.17A IEx¢BII
1010712026

Section C
Notes to the accoLlt)ts
Note 4
Analysis of receipts of government grants
Icontl
Government giant 1
Govemment grant 2
Government grant 3
Other
D¥scription
Thls year
Total
Govemment grant 1
GO￿rnMent grant 2
Govèrnmont grant 3
Other
D•5crfptlon
L85t year
Total
Note S
Donated goods, facilitles and service5
Seconded staff
Use of propety
Other
Th1$ year
L88t year
soo
500
CC17a IEx¢ell
1010712026

llJllBI
111111
111111
IIJJ
JIIJB
111111
111111
Iiijj
1111
1111
1111
1111
1111
1111
1111
1111
Iiiji
11111
11111
Jiiij
Iiiij
11111
11111
Iiijj
11
111
111
111

Section C
Notes to the accounts
Details of certain types of eX￿ndItUre
Note 7.1 Fees for examlnation of the accounts
Please provide details of the amountpaid for any statutory external scnmny of
accounts and other s8rvices provided byyour independent examiner. If nothing
was paidplease enter V'ln the appn)priate box(es).
Note 7
Independent oxamlnerfs fees
Thls year
Last year
1,000
Assurance servlces other than independent examlnatlon
Tax advlsory fees
1,QOO
Other fees (for example: financial advlce, consultsncy. accountancy servlces) paid
to the independent examiner
Note 8
Paid employees
Please complete this note if the charity has any employees (transactlons with
Trustees dealt with in Note 28)
8.1 Staff Costs
Thls year
Last year
Salarles and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
67,573
1,133
1,203
32,544
2,740
Total stsff costs
69,910
35,284
8.2 Average head count In the year
The parts of the charlfy In whlch the
employees work
This year
Number
Last year
Number
Total
Nots9
Deflned contribution pension scheme or deflned benefit
scheme accounted for as a defined contrlbution scheme.
9. 1 Please complete this note if a defined contnbution pension scheme is
This year
Last year
Amount of contributions recognised In the SOFA as
an expense
1,203
CC17a IEx¢el}
1010712026

Section C
Notes to the accounts
Note 10
Tangible fixed assets
Please complete this note rfthe charity has any tanglble r￿ed assets
10.1 Cost or valuation
Icon
Freehold land &
buildings
Plant. machinery and
motor vehlcles
Flxtures, fittings and
equipment
Total
At the beginning of
the year
Additions
Revaluations
Disposals
Transfers .
At end of the year
420.790
175,749.95
596,540
40,076
40,076
460,866
175,750
636,618
10.2 Depreciation and Impaimients
Basis
Straight Line
Straight Line
Straighl Line
Rate
100A-25%
At beginning of the
year
Disposals
48,770
51,898.77
100,669
Depreciation
18,079
18,928.96
Impaiment
Transfers.
37,008
At end of the year
66,849
70,828
137,676
10.3 Net book value
Net book value at the
beginning of the year
Net book value at the
end of the year
372,020
123,851
495,871
394,018
104,922
498,940
CC17a (EX￿[)
10
1010712026

**Section C                                            Notes to the accounts** 

## **Note 7                          Details of certain types of expenditure** 

## **Note 7.1  Fees for examination of the accounts** 

_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner.  If nothing was paid please enter '0' in the appropriate box(es).**_ 


**----- Start of picture text -----**<br>
This year Last year<br>£ £<br>              1,000              1,000<br>                    -                      -<br>                    -                      -<br>                    -                      -<br>**----- End of picture text -----**<br>


**Independent examiner’s fees Assurance services other than independent examination Tax advisory fees** 

**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner** 

## **Note 8                           Paid employees** 

_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ 

## **8.1 Staff Costs** 

|**8.1 Staff Costs**||
|---|---|
|**Fundraising**<br>**Charitable**<br>**Activities**<br>**Governance**<br>**Other**<br>**Total**<br>**Social security costs**<br>**Pension costs (defined contribution scheme)**<br>**Other employee benefits**<br>**Total staff costs**<br>**8.2 Average head count in the year**<br>**The parts of the charity in which the**<br>**employees work**<br>**Salaries and wages**|**This year**<br>**Last year**<br>**£**<br>**£**<br>67,573             45,713<br>1,133 -             4,331<br>1,203                  422<br>-                       -|
||69,910             41,804|
||**This year**<br>**Last year**<br>**Number**<br>**Number**<br>-                       -<br>3                      2<br>-                       -<br>-                       -|
||3                      2|



**Note 9                       Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** 

## _**9.1   Please complete this note if a defined contribution pension scheme is**_ 

|**Amount of contributions recognised in the SOFA as**<br>**an expense**|**This year**<br>**Last year**<br>**£**<br>**£**<br>1,203                  422|
|---|---|



CC17a (Excel) 

30/07/2026 

9 



CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trustses
New Start Cat Rescue
On accounts for the year
ended
30th September 2025
Charity no
(if any)
1191606
Set out on pa9es
2-11
Rèsponsibilitles and basis of report
I report lo the trustees on my examinab'on of the accotjnts of the above ch8rity {°the Trust.) for the year ended 30th
September2025.
As the charity's trustees, YOLI are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 1"Ihe Act").
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in
carrying out my examination, I have followed all the appl+cable Direction$ given by the Charity Commission under
section 14515){bl of the Act.
Independent examiner's statement
The charity's gross income exceeded £250,000 and l am qualified lo undertake the examination by being a qualffie¢J
member of the Insb'lute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no materi81 matters have come to my attention in Connection with
the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordants with section 130 of the Charities Act., or
the accounts did not accord with the accounting ￿cOrds,. or
the accounts did not comply with the 8pplicable 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 'lrue and fairf view which is not a matter considered as part of an independent examination.
I have no concerns and have come 8¢ross 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 lo be reached.
Signed:
Date:
10th July 2026
Name:
Elaine Emerton-Haines
Relevant professional
qualification{s) or body
lif any):
Fellow of the Institute of Chartered Accountants in England & Wales
Address".
4 Highclere Road, Quedgeley, GL2 4HD

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
New Start Cat ResGue
On aGGounts for the year
ended
30th September 2025
Charity no
lif any
1191606
Set out on pages
2-11
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the above charity 1.the Trusf'l for the year ended 30th
September 2024.
As the chanty's trustees, you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111.the Act'}.
I report in respect of my examination of the Trusfs accounts carried out under section 145 of the 2011 Act and in
carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under
section 14515llbl of the Act.
Independent examiner's statement
The charity's gross income exceeded £250,000 and l am qualffied 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 confi'rm that no material matters have come to my attention in connection with
the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordance with section 130 of the Charities Act., or
the accounts did not accord with the accounting record5,' or
the accounts did not comply with the applicable requirements concerning the form and content of accounts
set out in the charib.es {AccountS and Reports) Regulations 2008 other than any requirement that the
accounts give a 'true and fairf 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 allenlion
should be drawn in this report in order to enable a proper understsnding of the accounts to be reached.
Signed:
Oate:
10th July 2026
Name:
Elaine Emerton-Haines
Relevant professional
qualification{s} or body
(if anyl:
Fellow of the Institute of Chartered Accountants in England & Wales
Address:
4 Highclere Road, Quedgeley. GL2 4HD

New Slarl Cal Rescue
Charil No
¥n
No
Annual accounts for the
0111012024
3010912025
Section A Statement of financial activities (including summary income
and expenditure account)
1191006
CE024099
eriod
Period start date
Period Ènd
date
Restrictgd
Unr8stri¢ted Incom•
funds
funds
Recommendod ¢ategorig8 ty a¢tlvity
Income (Note 3)
Endowment
funds
Total funds
Prlor year
funds
Incomg and endowments from..
oonal￿n8 8nd le9acies
Charitabfe actnith'e5
Other trading &etiwttes
Investment$
SÈp8rate material Item of Inc(xne
F01
F02
F03
F04
F05
182,610
14,995
188,889
12,080
S02
S03
182,610
14,995
188,889
12,080
118,459
19,082
221,548
10,978
S04
S05
S06
Total
Expenditure {Note$ 6)
Expenditu￿ on:
Raising funds
Charitable activthes
Separate material È¥pense item
Other
Total
S07
398,574
398,574
370,068
SO8
4,459
203,996
S09
4,459
203,996
7.807
124,325
S10
Slt
159,706
368,161
S12
159,706
368,161
117,244
249,376
Net Incomel(expenditure) before tax for
the reporting period
Tax p8yable
Net in¢omel(expenditure) after tax
befo￿ investment gainsl(losses)
Nel gair6iiiossesl Dri
investments
S13
30,413
30,413
S14
120,091
615
30,413
30,413
120,691
Net in¢omel(expenditure)
Extraordinary items
Transfers between funds
Other recognised galnsl{losses):
S16
S17
30,413
S18
30,413
120,691
S19
Gains and losses on revaluation of fixed assets for
chanty'8 use
otherg8inslllos$esl
Net movement in funds
S20
S21
S22
30,413
Reconclliatlon ol
lunds..
30,413
120,691
Total funds brought forwaryj
Total funds carried fonvard
S23
789,253
819,667
S24
789,253
819,867
668,562
789,253

Ch81I41 N8ft7.e
riar,-ly No
Section B
Balance sheet
Restrlcted
Income
fvnds
Unre8trFCt•d
fund8
Endowment Total th1$
nds
year
Total last
year
Fixed assets
Tangible a¥sets
{Notg 101
Tot41 fixedassets
F01
49
49
F02
B02
F03
F04
49
498,94
F05
Current assets
Debtors
.940
495,871
(Note 111
Cash at bank and In hand (Note 131
Total currnntassèts
65,790
65.790
33.563
273.288
B1Q
273,288
269,565
303,129
Creditors.. amounts falllng wlthin
one y•ar
(Note 12)
18.352
18.352
Not eurrentasseW(Ilabllltles)
Total assets less eurrèrtiiabmltles
9,747
BI2
32
293,382
B13
789,253
Totsi net assets orliathlltl¢s
Funds of the Charity
516
819.667
819,667
789.253
Unrestrrctèd funds
819,f67
819.
rotai fvnds
B22
819,667
81
789.253
789,253
The company was entitledto exemptlon from audltunders477 olthe Companlo¥A¢t 2006 relatlng to small
companies.
The members Imve notrequlrèd the eompanyto obtsln an audltin a¢cord8nc• wtth sectlon 476 orth•
Companlès Act2006.
The dlreetots seknowl•d8e th￿rro$PoO51)Illtl•$ for complying wlth the requiromonts ofble Companlgs Aet
With r&sp•ct to a¢¢ountlng recor(ts artdthe preparation ofaecounts.
These a¢counts havo b•enpr•paredln aecordanc& wlth the pmvislons applicablè to $mall compani•s
subieetto thesmall¢ompanios reglme andln accordance wlth FRS102 SORP.
S￿ned by one Or￿ tru$l&esldlrectors on b&ha￿Of all the
tnJste8sldirectors
Print Name
D8te of
approval
ddlmml
Signature oldirector authent￿atIng account$ being sent to
Companies House
Signature
Oate
tldlmm
Print name
CC17a (Excell
1010712026

Section C
Notes to the accounts
Note 1
Ba$18 of preparation
This secrion shouldbe complet￿by4￿charI1le&.
1.1 Ba81$ of ac¢ountlng
These 8¢counls have been prepared under the historical cost convention with Ètem$ re¢ogni¥ed at ¢ost or
transathion value unless otherwisè staled in the relevant notel51 to thes8 accounts.
The accounts have t)een Prepa￿ In accordance With th6 Statement of Recomrnended Pratty￿.. Accounting and
Report￿9 by Charities prep8ring theirac¢ount$ in arurdan¢e with the Financial Reporting Standard applicabl& in
the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with th8 Financial Reporting Standard
apph"ca￿e in the United Klngdorn and R8pubtK of Ireland IFRS 1021 and with the Charit￿$ Aci 2011.
The charity constitijles 4 benefrt enltty A$ defined by FRS 102."
1.2 Golng eoneern
The thairty 1$ con5klered lo be a going con￿rn as It ha$ suffiaeni r858rves to COV8rat1oa$l one yearfs activity.
1.3 Chang• of accountlng poII¢y
The ac￿Unts posent a true and frdir and no ¢hanges have tKen made to the acceuntifig poliues sdopted In
note 2.
1.4 Changes to accounting e8timat•$
No changes to attounting estimates have o¢curred in the reporting pgriod 13.46 FRS102 SORPI
1.$ Materlal pAor y*ar ¢rror5
No rnaterial
r￿r
earerror have been x1entffjed in the re rtj
eriod
3.47 FRS1(k SORP .
Note 2
2.1 INCOME
Aceountlng
Recogt)ition of These In St8terr￿ ofFiTrarvial Aobvitie8 ISOFAI wiien.
income
the chadty b6comes entiued to tha re80ur¢es,'
It Is rrrorÉ lik•ly *h*n ntst thw ithc trualaps WYII receive tre iesourcé5,'
the monetary V*ue p*n be treasijred ¥wth sUffi￿tr￿t reliability.
Ofts•tting
There ha8 been no Offsethw ofassets and Iiabilitses, oriwnKg 3ryJ e¥ppn8es, unbss r￿1r8d c
penhjtted by the FRS 102 SQRP or FRS 102.
Grants antt
donatton8
GrarTrtsand donations are orly Ind￿￿8￿ Inthe soFAw￿n the9e￿[al Intr￿e rwnition ¢ritwia ¥e mel
15.10tO 5.12 FRS102SORPI.
In th8 case ofrthxmance related grant4 In￿e must Lrdy bs re(YgAsed tothe extent that the charity
has provi￿ the 5peofied or tts entsllemeni t0the9r8ntw￿Y occurs Mthen the ptrfoman
L8gacfes
LeoaL¥'es are included in SOFAwhefi receipt is prots8￿e. th91 is, %vhen thar6 has been grant of probate,
executc*s have eSta￿lS￿Ed Ihal there are sufficientassets In estsle an¢ anyfxJl￿i*￿n&att8ehè￿ lo
Govomment
grants
Thetharfytps rgceived Th) govemment orants in the reFQrtirKJ periL
CC178 IE¥cdl
1010712028

Section C
Notes to the accoijnts
Tax re¢lalm5 Oti
donatlon¥ and gl
Iconti
GiftAKI reCeIvab￿ K% incluaed in ￿Col￿O when there Is s Val￿ declaration from the donor. Any Gift Ad amount
r¥¢ov8red on a dot)ation is tonsiderett 10 Oe part of that gift aThJ is Irè*ed as an addition to the 5am8 fvnd as th8
Contractual Incomo and ThFS 15 only included in tr￿ SOFA ont* the ch&rity h&s provided tr* r8lai8d goods orservice5 orinet the
Porformanco related
perfomiaor* related corf￿0￿$.
Donatod goods
Donale(I goods are measured alfair value Its amwni forwhit* the a558t could be exchawedl unless Mnpractlcal
to do so.
The cost of any stock ofgood5 donated fordlstribution lo bentharios i5 dÉ•med lo be the fair valuÈ of ttrw 9ffts
at Ihe time of tIEir teceipl and they are recoynised on r8c4pt. In Ihe ￿pOrt￿l9 period in which the stoL*s are
Donated goods for resgle are measured at fairv8lue on Inlllal rwnilion. which i% the expected procèedÈ from
$alÈ less Ihe expected costs of sale. and recognk%ed In'lnwmè fronTr other Iradlng activities. ￿th the cotresponding
Goods donated foron-going use bythe chardy are recognised 85 langlble fixed assets and indL4led in the SOFA as
incoming resour￿$ wfien receivab￿.
Donated sotrvlce4 and
faclllllEs
Gifts in klrkl for use by lttÈ charity are incbJded in Ihe SOFA as income from d￿ationS when ￿CeiVab￿.
Dc*aled $8twc88 and facil￿&5 are induded in the SOFA when r8celved at the Val￿ ofthe ufft to the charity
tKOVlLle(I the ¥81ue of tho grft can be measured r￿lably.
Dofialed seTvi¢es snd fa¢ililies that are consumed immediately a￿ reco9ni%ed as vAth an equniat8ni
amount wognised as an èxpèns8 uThYer the appropriate heading in tho SOFA.
The charrty ha8 inwtred expenditure on $upport costs.
The Val￿ of any Voluntary help received Is not induded in It)0 acwunts bul ￿ d@scribed trusteas. 8nnual
report.
Support eo8ts
Volunte* hfylp
In¢ome from Interg8t
royattle8 and dlvidends
SOttl•m•nt of insuran
laln
Inv68fment galn¥ 8nd
losses
Thls is induded In the acc￿ntS when rethpt i8 prOba￿e aNJ the amount recelvabb r￿n be measured reh'ably.
Insuran￿ daims are only included in the SOFA wlEn th8 ggnerdl Income wognillon tyiteria afe mei15.10 10 5 12
FRS102 SORPI and are included as on item of Olherhwme pn the SDFA.
This Indudes any realised or tsnreali5ed gains or losses on the sale of inveslments al￿ any 94in orloss fBsulling
froffl tevaluing Inve51ments lo markel valuF St th6 end ol the ytrar.
2.2 EXPENDITURE AND LIABILITIES
Llablllty ro¢ounltlo
abilthes are recognised where rt is more Ilkaly than not that Ihere Is a ￿gaI orconstrU￿1ve obligalvJn cotnmitbng
the charity lo pay out resources and the ainounl of the obfig8tion can be meaSu￿d ¥￿th re8sonabfe Trrtainly
Qovornaneo and support Support Costs h£ve bew Éllocated between govemance costs and olhtr support. Govemanct Wls coinprise ali
Costs involving publlc attountability Df lae charity aTrY its cDmpliance With regulallon and go￿ pradice.
Support Costs Cent￿ functlons anij have been allocaiÉd to activity cost Catego￿8 on a basis consistenl
with the use of resources. eg allocaiing property Costs by floor a￿a$, or per capi18. Staff costs by the lime sP8nt
Grants wlth ￿rfo￿an¢* Where tha ￿*￿tY gwes a 9rani with condilK)ns for its p8ymÈnl beiro a specFfic Pevel ofsewlce or output lo be
condltlons
provKJed. such grants are only r6co9nised in the SOFA onre the reuplenl of the grarrt has provhyed the speofied
seNic6 or output
Where there ary no tsindilions attath￿ll lo grant th91 ena￿e$ the donortharily lo rÈall$iicalty 8vold the
commiitnent, a li2bilily for the fijll funding Obliga￿On must be recognksed.
The charity made no redundancy payments ￿l￿n9 the reporbn9 psrFod.
Grants payablg wlthovt
perfornian¢t condltlons
Redundancy cost
Dalorred Incom•
Cr•dltor¥
No material item Of defetred income has been included ￿ tho accounts.
PrgvhFoms for Ilabllltlo8
Ba$lc financial
In8trum8nts
The charity h88 Gredilors whith are mg.Asurad At 1055 Ir8(b discounts
A Ilabilrty ￿ measur8d on recognhK)n ai its historical cosi and then subsèqts￿tty rnaaswed 81 the b6sI estsmate of
the amount requlr¢d lo sett16 the obll9atson st Ihe reportlny dste
The charity accwnls forbasic ffnanoal instnjments on In￿al rec(¥nllion as per parallraph 10.7 FRS102 SORP.
Subsequ8t)t m&Jsuremenl k 88 P8r p8ragraphs 11.1710 11.19. FRS102 SORP.
2.3 ASSETS
TangibFt fixèd 8888t• for Thse ore capitalised ifth8y can be used for mora than year. and cost at lea51
sg by Cha￿ty
They 8re valued 8t cosi.
ijepreciaiion rqtes and methods used 8r& dlschsed In note 14.
8to¢ks anrf work In
p*Dgro58
ebto
Stocks hek1 for SS￿ as part of n￿-char￿￿b￿ trade are measured al the lower orrnsl or net reaiisabl& value.
Debtors lincludlng tr8de debtors and loans receivable) are mea8ured on irNbal ￿￿onI110￿ at setwemenl am0￿1
after any trade discounts oramount advanced by the chartty. subseque￿Y, thèy are measur8d at the cash or
CC17 FRS 102 SORP
10107rd026

Section C
Note 3
Notes to the accounts
Income
l¢ontl
Analysis of Incomè
R￿trf¢t•d
UTrr•sthctsd ErJdo*Th•M
funds
nd¥
Donations
and legacles..
Tothifv￿ts Prfory•4r
DonalK)ns 8nd
Gift Aid
175466
a¢i08
Gener81 grants provided by governmenVoih6r
charities
Membership subscriptions and sponsorshlp8
which are in Substan￿ donat￿￿¥
175.466
78.344
6.144
39,115
Donated OOd$. facilitie$ and seFViCÈS
Other
1,000
1,000
1,000
Total
Charltablo
a¢tivitles'.
Fundrai$erev8nts
Raffle
182,610
182,61D
118.459
1.182
13.813
1.182
13.813
Other
16,719
rotal
Other tradlng
actlvltles..
14.998
14.995
Sale ofgoods
19,082
Sale of se￿￿8
130.151
58.738
130,151
42.318
179.232
Other
Income irom
InvgStffl•nts..
Totsl
188.889
Interest in¢ome
Dividend income
Rental and leasin
Other
4,280
221.548
2,528
4.280
in¢ome
7,800
8.450
Sgparats
mat&rfal It8m
of Incom•
Total
12,080
Other..
Total
Convetsion of endtswment funds into income
Gain on disposal of a tangible fixed asset
held for chari
s use
Gain on disposal of 4 programme relatecl
invèstment
Royalligs from ts exploita￿On of intell8Ctuel
ro
Other
TOYAL INCOME
Total
398,574
398.574
370.068
.CC.17A IEx¢BII
1010712026

Section C
Notes to the accoLlt)ts
Note 4
Analysis of receipts of government grants
Icontl
Government giant 1
Govemment grant 2
Government grant 3
Other
D¥scription
Thls year
Total
Govemment grant 1
GO￿rnMent grant 2
Govèrnmont grant 3
Other
D•5crfptlon
L85t year
Total
Note S
Donated goods, facilitles and service5
Seconded staff
Use of propety
Other
Th1$ year
L88t year
soo
500
CC17a IEx¢ell
1010712026

llJllBI
111111
111111
IIJJ
JIIJB
111111
111111
Iiijj
1111
1111
1111
1111
1111
1111
1111
1111
Iiiji
11111
11111
Jiiij
Iiiij
11111
11111
Iiijj
11
111
111
111

Section C
Notes to the accounts
Details of certain types of eX￿ndItUre
Note 7.1 Fees for examlnation of the accounts
Please provide details of the amountpaid for any statutory external scnmny of
accounts and other s8rvices provided byyour independent examiner. If nothing
was paidplease enter V'ln the appn)priate box(es).
Note 7
Independent oxamlnerfs fees
Thls year
Last year
1,000
Assurance servlces other than independent examlnatlon
Tax advlsory fees
1,QOO
Other fees (for example: financial advlce, consultsncy. accountancy servlces) paid
to the independent examiner
Note 8
Paid employees
Please complete this note if the charity has any employees (transactlons with
Trustees dealt with in Note 28)
8.1 Staff Costs
Thls year
Last year
Salarles and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
67,573
1,133
1,203
32,544
2,740
Total stsff costs
69,910
35,284
8.2 Average head count In the year
The parts of the charlfy In whlch the
employees work
This year
Number
Last year
Number
Total
Nots9
Deflned contribution pension scheme or deflned benefit
scheme accounted for as a defined contrlbution scheme.
9. 1 Please complete this note if a defined contnbution pension scheme is
This year
Last year
Amount of contributions recognised In the SOFA as
an expense
1,203
CC17a IEx¢el}
1010712026

Section C
Notes to the accounts
Note 10
Tangible fixed assets
Please complete this note rfthe charity has any tanglble r￿ed assets
10.1 Cost or valuation
Icon
Freehold land &
buildings
Plant. machinery and
motor vehlcles
Flxtures, fittings and
equipment
Total
At the beginning of
the year
Additions
Revaluations
Disposals
Transfers .
At end of the year
420.790
175,749.95
596,540
40,076
40,076
460,866
175,750
636,618
10.2 Depreciation and Impaimients
Basis
Straight Line
Straight Line
Straighl Line
Rate
100A-25%
At beginning of the
year
Disposals
48,770
51,898.77
100,669
Depreciation
18,079
18,928.96
Impaiment
Transfers.
37,008
At end of the year
66,849
70,828
137,676
10.3 Net book value
Net book value at the
beginning of the year
Net book value at the
end of the year
372,020
123,851
495,871
394,018
104,922
498,940
CC17a (EX￿[)
10
1010712026

**Section C                                            Notes to the accounts** 

## **Note 7                          Details of certain types of expenditure** 

## **Note 7.1  Fees for examination of the accounts** 

_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner.  If nothing was paid please enter '0' in the appropriate box(es).**_ 


**----- Start of picture text -----**<br>
This year Last year<br>£ £<br>              1,000              1,000<br>                    -                      -<br>                    -                      -<br>                    -                      -<br>**----- End of picture text -----**<br>


**Independent examiner’s fees Assurance services other than independent examination Tax advisory fees** 

**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner** 

## **Note 8                           Paid employees** 

_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ 

## **8.1 Staff Costs** 

|**8.1 Staff Costs**||
|---|---|
|**Fundraising**<br>**Charitable**<br>**Activities**<br>**Governance**<br>**Other**<br>**Total**<br>**Social security costs**<br>**Pension costs (defined contribution scheme)**<br>**Other employee benefits**<br>**Total staff costs**<br>**8.2 Average head count in the year**<br>**The parts of the charity in which the**<br>**employees work**<br>**Salaries and wages**|**This year**<br>**Last year**<br>**£**<br>**£**<br>67,573             45,713<br>1,133 -             4,331<br>1,203                  422<br>-                       -|
||69,910             41,804|
||**This year**<br>**Last year**<br>**Number**<br>**Number**<br>-                       -<br>3                      2<br>-                       -<br>-                       -|
||3                      2|



**Note 9                       Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** 

## _**9.1   Please complete this note if a defined contribution pension scheme is**_ 

|**Amount of contributions recognised in the SOFA as**<br>**an expense**|**This year**<br>**Last year**<br>**£**<br>**£**<br>1,203                  422|
|---|---|



CC17a (Excel) 

30/07/2026 

9 



CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trustses
New Start Cat Rescue
On accounts for the year
ended
30th September 2025
Charity no
(if any)
1191606
Set out on pa9es
2-11
Rèsponsibilitles and basis of report
I report lo the trustees on my examinab'on of the accotjnts of the above ch8rity {°the Trust.) for the year ended 30th
September2025.
As the charity's trustees, YOLI are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 1"Ihe Act").
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in
carrying out my examination, I have followed all the appl+cable Direction$ given by the Charity Commission under
section 14515){bl of the Act.
Independent examiner's statement
The charity's gross income exceeded £250,000 and l am qualified lo undertake the examination by being a qualffie¢J
member of the Insb'lute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no materi81 matters have come to my attention in Connection with
the examination which gives me cause to believe that in, any material respect..
the accounting records were not kept in accordants with section 130 of the Charities Act., or
the accounts did not accord with the accounting ￿cOrds,. or
the accounts did not comply with the 8pplicable 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 'lrue and fairf view which is not a matter considered as part of an independent examination.
I have no concerns and have come 8¢ross 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 lo be reached.
Signed:
Date:
10th July 2026
Name:
Elaine Emerton-Haines
Relevant professional
qualification{s) or body
lif any):
Fellow of the Institute of Chartered Accountants in England & Wales
Address".
4 Highclere Road, Quedgeley, GL2 4HD