2023-05-31-accounts

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Charity Registration Number: 1192544

CAT WATCH RESCUE SHELTER

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

CAT WATCH RESCUE SHELTER

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	M Buckland
	P Jones
	S B Gosden	(Appointed 1 August 2022)
	L C Irish	(Appointed 1 August 2022)
	M Best
	G Simpson
	J Buckland
	S Vranch RVN
Charity Number	1192544
Principal Address	31 Lynchets Road
	Amesbury
	Wiltshire
	SP4 7JA
Independent Examiner	Balanced Business Advice Ltd
	7 The Windmills
	St Mary’s Close
	Alton
	Hampshire. GU34 1EF

CAT WATCH RESCUE SHELTER

	Page
Trustees’ Report	1-2
Independent Examiner’s Report	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 - 19

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2023

The trustees present their annual report and financial statements for the year ended 31 May 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO foundation (registered 26 November 2020), the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities.

The charity's objects are for the benefit of the public to relieve the suffering of cats and kittens in need of care and attention and, in particular, to provide rescue and rehoming for the reception, care and treatment of such cats and kittens.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

During the period ending 31 May 2023 as a charity we have rescued and rehomed 569 cats from various different circumstances, including surrenders, abandoned cats and ones that have been straying for sometime. As the number of cats we help grows so does the charities name and reputation and, in a number of cases, we have been the first charity called by people who are concerned about cats that they have seen. We have also completed 34 TNRs (trap, neuter, return – this includes vaccination, chip and ear tip) and the time spent on each of these can vary depending on the circumstances. For example, we have managed to trap cats within half an hour of arrival at site but have also spent numerous times overnight sleeping in vehicles, to ensure success, all of which is done by volunteers and trustees of the charity. The willingness of our volunteers and trustees to help any cat, means that rescues have often been carried out in less-than-ideal circumstances in the foulest of weather and surroundings. In addition to those less than happy stories, we have helped to reunite 21 cats with their owners, which included cats missing for up to 5 years. We have started another TNR program which has resulted in the rescue and rehabilitation of queens with litters in Cholderton, Haverford & Weyhill. We have continued to raise funds which has enabled us to update/extend our shelters to help even more cats and kittens in the future. The chair of the charity, Marnie Buckland, was also nominated for Volunteer of the Year by Petplan Insurance Awards. The charity has been the subject of articles in 2 local newspapers and 1 in Basingstoke helping to raise the profile of the charity and also increasing our social media footprint meaning we are often mentioned when people are looking for help regarding cats. The charity fundraised and purchased its first vehicle in October 22 which has proved invaluable when transporting equipment to sites where there are multiple cats that require help. What Cat Watch has achieved in this period

continues to cement its reputation as an organisation that is 100% for the cats but also has a positive impact on the community. Whilst we are based in Wiltshire, we are not restricted to this area and have travelled far and wide to other parts of the country to help those in need.

Financial review

The charitable company ended the year with a surplus of £36,814. The charitable companies’ total funds as at 31 May 2023 were £69,876, which are made up of £53,335 of unrestricted funds and £16,541 of restricted funds. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a charitable incorporated organisation. The trustees who served during the year and up to the date of signature of the financial statements were: M Buckland, J Buckland, M Best, S Vranch RVN, G Simpson, L C Irish (Appointed 1 August 2022) S B Gosden (Appointed 1 August 2022), P Jones (Appointed 15[th] December 2022). The trustees are generally recruited through the charities existing volunteers and agreed at a general meeting.

The Chairperson is responsible for the day to day running of the rescue shelter.

Declaration

The trustees' report was approved by the Board of Trustees

Signed: Name: M Buckland Position: Trustee Date: 22 November 2023

Independent examiner’s report to the trustees of Cat Watch Rescue Shelter

I report to the trustees on my examination of the accounts of Cat Watch Rescue Shelter (the Charity) for the year ended 31 May 2023.

Responsibilities and basis of report

As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: Accounting records were not kept in respect of the Charity as required by section 130 of the Act;

Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
The accounts do not accord with those records; or
The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Name: David Wragg ACMA CGMA Address: Balanced Business Advice Limited, 7 The Windmills, St Mary’s Close, Alton, Hampshire. GU34 1EF Date: 22 November 2023

Cat Watch Rescue Shelter	Cat Watch Rescue Shelter	Cat Watch Rescue Shelter	Charity No (if any)	1192544
Annual accounts for the period
Period start date	01/06/2022	To	Period end date	31/05/2023

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
154,499	-	-	154,499	149,214
-	20,000	-	20,000	-
-	-	-	-	-
38	-		38	-
-	-	-	-	-
-	-	-	-	-
154,537	20,000	-	174,537	149,214

5,590	-	-	5,590	7,418
126,406	3,459	-	129,865	114,530
-	-	-	-	-
2,268	-	-	2,268	1,572
134,264	3,459	-	137,723	123,520

20,273	16,541	-	36,814	25,694
-	-	-	-	-
20,273	16,541	-	36,814	25,694
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
20,273	16,541	-	36,814	25,694

33,062	-	-	33,062	7,368
53,335	16,541	-	69,876	33,062

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
29,169	16,541	-	45,709	28,150
-	-	-	-	-
-	-	-	-	-
29,169	16,541	-	45,709	28,150

-	-	-	-	-
848	-	-	848	-
-	-	-	-	-
33,086	-	-	33,086	5,872
33,934	-	-	33,934	5,872

9,767	-	-	9,767	960

24,167	-	-	24,167	4,912

53,335	16,541	-	69,876	33,062

-	-	-	-	-
-	-	-	-	-

53,335	16,541	-	69,876	33,062

-			-	-
	16,541	-	16,541	-
53,335			53,335	33,062
			-
53,335	16,541	-	69,876	33,062

Signature		Print Name		Date of approval dd/mm/yyyy
		M Buckland		22/11/2023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• and with • and with	ü	the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
	ü

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Not applicable Not applicable Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No	ü	* -Tick as appropriate

Please disclose:

Not applicable (i) the nature of the change in accounting policy; Not applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

*(iii) the amount of the adjustment for each line affected in* *the current period, each prior period presented and the* *aggregate amount of the adjustment relating to periods* *before those presented, 3.44 FRS 102 SORP.*	*Not applicable*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No	ü	* -Tick as appropriate

Please disclose:

*(i) the nature of any changes;*	*Not applicable*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*	*Not applicable*
*(iii) where practicable, the effect of the change in one or* *more future periods.*	*Not applicable*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No	ü	* -Tick as appropriate

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	*Not applicable*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	*Not applicable*
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*	*Not applicable*

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. These are included in the Statement of Financial Activities (SoFA) when: � the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and � the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.	Yes No N/a	Yes No N/a	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
		ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
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	Yes No N/a
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	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü

	Yes No N/a	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
		ü
	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
£500

	ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a

	Investments held for resale or pending their sale and cash and cash equivalents with a
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress	realisable value.
	Goods or services provided as part of a charitable activity are measured at net realisable value
	based on the service potential provided by items of stock.
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors	settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
	they are measured at the cash or other consideration expected to be received.
	The charity has has investments which it holds for resale or pending their sale and cash and cash
Current asset investments	equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to
	meet short term cash commitments as they fall due.
	They are valued at fair value except where they qualify as basic financial instruments.

		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
ü
Yes No N/a
		ü
Yes No N/a
		ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income
Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Restricted grants Other Total Other Total Interest income Dividend income Rental and leasingincome Other Total Total Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Other Total Other information: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	99,662	-	-	99,662	111,730
	Gift Aid	23,187	-	-	23,187	-
	Legacies	11,400	-	-	11,400	-
	General grants provided by government/other charities	10,500	-	-	10,500	37,484
	Membership subscriptions and sponsorships which are in substance donations	9,051	-	-	9,051
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	699	-	-	699
	Total	154,499	-	-	154,499	149,214

	Restricted grants	-	20,000	-	20,000	-
		-		-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	20,000	-	20,000	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	38	-	-	38	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	38	-	-	38	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		154,537	20,000	-	174,537	149,214

All income in the prior year was unrestricted except for: (please provide description and amounts)		Two grants of £10,000 each - one from the Jean Sainsbury Trust towards costs of a new van and one from Battersea Dogs and CatsHome to expand thenumberofsheltersforcatsin need.
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.
		Not applicable

		Not applicable

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		Not applicable

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	-	-	-	-				-
Fudraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-				-
Advertising, marketing, direct mail and publicity	5,590	-	-	5,590	7,418	-	-	7,418
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-				-
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	5,590	-	-	5,590	7,418	-	-	7,418
Expenditure on charitable activities:
VetinaryCosts	72,867	-	-	72,867	60,305	-	-	60,305
Food,litter and cat sundries	35,103	-	-	35,103	38,679	-	-	38,679
Transport costs	5,741	150	-	5,891	857	-	-	857
Light,Power,Heating	1,089	-	-	1,089	-	-	-	-
Repairs and Maintenance	6,800	1,822	-	8,622	7,399	-	-	7,399
Subscriptions	295	-	-	295	252	-	-	252
Depreciation and Impairment	4,511	1,487	-	5,999	7,038	-	-	7,038
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	126,406	3,459	-	129,865	114,530	-	-	114,530
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Insurance	1,308	-	-	1,308	577	-	-	577
Independent Examiner Fees	960	-	-	960	995	-	-	995
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total other expenditure	2,268	-	-	2,268	1,572	-	-	1,572
	134,264	3,459	-	137,723	123,520	-	-	123,520

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 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).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	960	995
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont) Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

At the beginning of the year Additions Revaluations Disposals Transfers At end of the year *Basis Rate** At beginning of the year Disposals Depreciation Impairment Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year 14.4 Impairment 14.3 Net book value 14.2 Depreciation and impairments This year: Please provide a description of the eve the recognition or reversal of an impairment loss.*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	-	-	36,247	36,247
	-	-	17,550	13,195	30,745
	-	-	-	-	-
	-	-	- 7,700	-	- 7,700
	-	-	-	-	-
	-	-	9,850	49,442	59,292

	SL or RB (Straight Line or Reducing Balance)	RB	RB	RB	RB
			20%	20%

	-	-	-	8,097	8,097
	-	-	- 513	-	- 513
	-	-	1,170	4,829	5,999
	-	-	-	-	-
	-	-	-	-	-
	-	-	657	12,926	13,582

	-	-	-	28,150	28,150
	-	-	9,193	36,516	45,709
	*nts and circumstances that led to*
			Not applicable

			Not applicable
*Last year: Please provide a description of the eve* *the recognition or reversal of an impairment loss.*	*nts and circumstances that led to*
14.5 Revaluation 14.6 Other disclosures *(iii) Details of the existence and carrying amounts of property, plant and equipment* *to which the charity has restricted title or that are pledged as security for liabilities.* *(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible* *fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed* *assets.* *the name of independent valuer, if applicable* *the carrying amount that would have been recognised had the assets been carried* *under the cost model.* *the methods applied and significant assumptions* *the effective date of the revaluation* *If an accounting policy of revaluation is adopted, please provide:*				This year Last year
				Not applcable	Not applcable


				-	-

				This year	Last year
				£	£
				-	-
				-	-


*Last year: Please provide a description of the events and circumstances that led to*
*the recognition or reversal of an impairment loss.*
14.5 Revaluation
*If an accounting policy of revaluation is adopted, please provide:*	This year		Last year
*the effective date of the revaluation*	Not applcable		Not applcable
*the name of independent valuer, if applicable*
*the methods applied and significant assumptions*
*the carrying amount that would have been recognised had the assets been carried*		-	-
*under the cost model.*
14.6 Other disclosures
	This year		Last year
	£		£
*(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible*		-	-
*fixed assets and the capitalisation rate used.*
*(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed*		-	-
*assets.*
*(iii) Details of the existence and carrying amounts of property, plant and equipment*
*to which the charity has restricted title or that are pledged as security for liabilities.*

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any debtors* *or prepayments.*
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	848	-
	848	-

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
8,807	-	-	-
-	-	-	-
960	960	-	-
-	-	-	-
-	-	-	-
9,767	960	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

e.
This year	Last year
*Not applicable*	*Not applicable*

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	33,086	5,872
	-	-
	33,086	5,872

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment Not applicable benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£		£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*Please give details of why remuneration or other employment* *benefits were paid.* *Where an ex gratia payment has been made to a trustee, provide* *an explanation of the nature of the payment.*
	Not applicable

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*FALSE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify): Electricity Costs	1,089	-
	-	-
TOTAL	1,089	-
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
	1	0

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*TRUE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Issuer

Balanced Business Advice Limited

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Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:37 UTC

Ms Marnie Jane Buckland - Signer (46437126b535764daef438df12bba780) Ms Marissa Best - Copied In (04aa5744c1f99f0f3d6519bdd1d56e2a) David Wragg - Copied In (cab6e2651b8a05c3b3ab436fc9e9c549)

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Thu, 14th Dec 2023 10:00:38 UTC Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:37 UTC Thu, 14th Dec 2023 10:00:19 UTC Thu, 14th Dec 2023 9:09:51 UTC Thu, 14th Dec 2023 9:09:41 UTC

Thu, 14th Dec 2023 9:09:41 UTC Thu, 14th Dec 2023 9:09:41 UTC Thu, 14th Dec 2023 9:09:41 UTC

Thu, 14th Dec 2023 9:09:41 UTC Thu, 14th Dec 2023 9:09:41 UTC Thu, 14th Dec 2023 9:09:39 UTC

Ms Marnie Jane Buckland viewed the envelope (82.30.246.213) Document emailed to party email (3.9.139.148) Document emailed to party email (18.134.161.165) This envelope has been signed by all parties (82.30.246.213) Sent the envelope to David Wragg for signing (82.30.246.213) Sent the envelope to Ms Marissa Best for signing (82.30.246.213) Ms Marnie Jane Buckland signed the envelope (82.30.246.213) Ms Marnie Jane Buckland viewed the envelope (82.30.246.213) Document emailed to party email (35.178.245.193) Sent the envelope to Ms Marnie Jane Buckland for signing. (18.134.129.56)

David Wragg has been assigned to this envelope. (18.134.129.56) Ms Marissa Best has been assigned to this envelope. (18.134.129.56) Ms Marnie Jane Buckland has been assigned to this envelope. (18.134.129.56) Envelope generated. (18.134.129.56) Document generated with fingerprint 4c08b7a175312f9af867d11578cee411. (18.134.129.56) Envelope generated with fingerprint 16ce211694dace46d725e1643cb3ddd6 (18.133.63.166)

CAT WATCH RESCUE SHELTER

CAT WATCH RESCUE SHELTER

LEGAL AND ADMINISTRATIVE INFORMATION

CAT WATCH RESCUE SHELTER

CONTENTS

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2023

Objectives and activities.

Achievements and performance

Financial review

Structure, governance and management

Declaration

Independent examiner’s report to the trustees of Cat Watch Rescue Shelter

Responsibilities and basis of report

Independent examiner’s statement

Section A Statement of financial activities

Section B Balance sheet

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

Please disclose:

1.4 Changes to accounting estimates

Please disclose:

1.5 Material prior year errors

Please disclose:

Note 2 Accounting policies 2.2 INCOME

Note 3 Analysis of income

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Section C Notes to the accounts (cont) Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

20.1 Analysis of creditors

20.2 Deferred income

Note 24 Cash at bank and in hand

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

28.1 Trustee remuneration and benefits

This year

Last year

28.3 Transaction(s) with related parties

This year

Last year

Issuer

Parties involved with this document

Document processed

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Audit history log

Date

Action