**Charity Registration Number: 1192544** ## **CAT WATCH RESCUE SHELTER** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024** ## CAT WATCH RESCUE SHELTER ## **LEGAL AND ADMINISTRATIVE INFORMATION** Trustees M Buckland P Jones S B Gosden L C Irish 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 Limited 7 The Windmills St Mary’s Close Alton Hampshire. GU34 1EF ## CAT WATCH RESCUE SHELTER ## CONTENTS |||**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 2024** The trustees present their annual report and financial statements for the year ended 31 May 2024. 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 2024, we have rescued and rehomed 636 cats from various different circumstances, including surrenders, abandoned cats and ones that have been straying for some time. The number of cats we help has grown substantially over the last 2 years with the cost-of-living crisis also lowering our donations. The charities name, profile and reputation has also grown, and, in a number of cases, we have been the first charity called by people who are concerned about cats that they have seen. This last year has seen a huge increase of kittens in and out of kitten season. We have also completed 64 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 34 cats with their owners, which included cats missing for up to 8 years. We have started another TNR program which has resulted in the rescue and rehabilitation of queens with litters in Bemerton Heath, Cholderton & Chilbolton. We have continued to attempt to raise funds which has been much harder this year as well as the vets’ bills growing rapidly. The chair of the charity, Marnie Buckland, was also nominated for BBC Wiltshire Radio – Make A Difference Award and was given a certificate of achievement by the local governing body. The charity has been the subject of articles in 2 local newspapers as well as being on BBC Radio along with many other online media. 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. ## **Financial review** The charitable company ended the year with a deficit of £4,719. The charitable companies’ total funds as at 31 May 2024 were £65,156, which are made up of £51,315 of unrestricted funds and £13,841 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, S B Gosden and P Jones. 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:|1 November 2024| ## **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 2024. ## **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: 1. Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. The accounts do not accord with those records; or 3. 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: 1 November 2024 |**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|01/06/2023|**To**|Period end date|31/05/2024|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**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| |---|---|---|---|---|---| ||145,061|-|-|145,061|154,499| ||-|8,000|-|8,000|20,000| ||1,945|-|-|1,945|-| ||96|-|-|96|38| ||-|-|-|-|-| ||-|-|-|-|-| ||147,103|8,000|-|155,103|174,537| ||||||| ||7,285|-|-|7,285|5,590| ||139,148|11,460|-|150,608|129,865| ||-|-|-|-|-| ||1,929|-|-|1,929|2,268| ||148,362|11,460|-|159,822|137,723| ||||||| ||1,259
-|3,460
-|-|4,719
-|36,814| ||-|-|-|-|-| ||1,259
-|3,460
-|-|4,719
-|36,814| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||1,259
-|3,460
-|-|4,719
-|36,814| ||||||| ||53,335|16,541|-|69,876|33,062| ||52,076|13,081|-|65,157|69,876| ||||||| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**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| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||32,191|13,841|-|46,032|45,709| |||-|-|-|-|-| |||-|-|-|-|-| |||32,191|13,841|-|46,032|45,709| |||||||| |||-|-|-|-|-| |||-|-|-|-|848| |||-|-|-|-|-| |||35,545|-|-|35,545|33,086| |||35,545|-|-|35,545|33,934| |||||||| |||16,421|-|-|16,421|9,767| |||||||| |||19,125|-|-|19,125|24,167| |||||||| |||51,315|13,841|**-**|65,156|69,876| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||51,315|13,841|-|65,156|69,876| |||||||| |||||-|-|-| ||||13,841||13,841|16,541| |||51,315|||51,315|53,335| ||||||-|| |||51,315|13,841|-|65,156|69,876| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||M Buckland||01/11/2024| |||||||| **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.* ü - -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||| ||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||| ||ü||| ||Yes
No
N/a||| ||ü||| |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
Support costs include central functions and have been allocated to activity cost categories
on a basis consistent with the use of resources, eg allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are valued
at initially at cost and subsequently at fair value (their market value) at the year end. The
same treatment is applied to unlisted investments unless fair value cannot be measured
reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody or
legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained
principally for their contribution to knowledge and culture. The depreciation rates and
methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits
are recognised as income earned from the provision of goods and services as income from
charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can
be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
**Basic financial instruments**||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||| |||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||| ||£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**
Pop Up Shop
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:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Donations andgifts
|105,885|-|-|105,885|99,662| ||Gift Aid|24,740|-|-|24,740|23,187| ||Legacies|2,237|-|-|2,237|11,400| ||General grants provided by government/other
charities|-|-|-|-|10,500| ||Membership subscriptions and sponsorships
which are in substance donations|12,151|-|-|12,151|9,051| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|48|-|-|48|699| ||**Total**|145,061|-|-|145,061|154,499| |||||||| ||Restricted grants|-|8,000|-|8,000|20,000| |||-||-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|8,000|-|8,000|20,000| |||||||| ||Pop Up Shop|1,945|-|-|1,945|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|1,945|-|-|1,945|-| |||||||| ||Interest income|96|-|-|96|38| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|96|-|-|96|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**|-|-|-|-|-| |||||||| |||147,103|8,000|-|155,103|174,537| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||A grant of £8,000 was provided by Pets Foundation to cover
vetinary costs andTNRequipment.||||| |**Where any endowment fund is converted into income in the prior**
**period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting 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|545|-|-|545||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|6,740|-|-|6,740|5,590|-|-|5,590| |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**|7,285|-|-|7,285|5,590|-|-|5,590| |**Expenditure on charitable activities:**||||||||| |VetinaryCosts|68,525|7,500|-|76,025|72,867|-|-|72,867| |Food,litter and cat sundries|42,361|-|-|42,361|35,103|-|-|35,103| |Transport costs|3,588|-|-|3,588|5,741|150|-|5,891| |Light,Power,Heating|2,361|-|-|2,361|1,089|-|-|1,089| |Repairs and Maintenance|12,877|500|-|13,377|6,800|1,822|-|8,622| |Subscriptions|2,047|-|-|2,047|295|-|-|295| |Depreciation and Impairment|7,389|3,460|-|10,849|4,511|1,487|-|5,999| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|139,148|11,460|-|150,608|126,406|3,459|-|129,865| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |Insurance|609|-|-|609|1,308|-|-|1,308| |Independent Examiner Fees|960|-|-|960|960|-|-|960| |Legal Costs|360|-|-|360|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|1,929|-|-|1,929|2,268|-|-|2,268| ||148,362|11,460|-|159,822|134,264|3,459|-|137,724| ## **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|960| ||-|-| ||-|-| ||-|-| ## **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** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
- - 9,850 49,442 59,292
Additions
- - - 11,172 11,172
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - 9,850 60,614 70,464
****Basis**
SL or RB (Straight
Line or Reducing
Balance)
RB
RB
RB
RB
**** Rate**
20%
20%
At beginning of the year
- - 657 12,926 13,583
Disposals
- - - - -
Depreciation
- - 1,839 9,011 10,849
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - 2,496 21,937 24,432
Net book value at the beginning of the year
- - 9,193 36,516 45,709
Net book value at the end of the year
- - 7,354 38,677 46,032
**14.4 Impairment**
**14.5 Revaluation**
**This year**
**Last year**
**Not applcable**
**Not applcable**
- -
**This year**
**Last year**
**£**
**£**
- -
- -
**_the name of independent valuer, if applicable_**
**Not applicable**
**_the carrying amount that would have been recognised had the assets been carried_**
**_under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that led to_**
**_the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that led to_**
**_the recognition or reversal of an impairment loss._**
**Not applicable**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**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._**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|9,850|49,442|59,292| ||-|-|-|11,172|11,172| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|9,850|60,614|70,464| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|RB|RB|RB|RB| ||||20%|20%|| ||||||| ||-|-|657|12,926|13,583| ||-|-|-|-|-| ||-|-|1,839|9,011|10,849| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|2,496|21,937|24,432| ||||||| ||-|-|9,193|36,516|45,709| ||-|-|7,354|38,677|46,032| ||||||| ||||**Not applicable**||| ||||||| ||||**Not applicable**||| |||||**This year**
**Last year**|| |||||
**Not applcable**|
**Not applcable**| ||||||| ||||||| |||||-|-| ||||||| |||||**This year**|**Last year**| |||||**£**|**£**| |||||-|-| |||||-|-| ||||||| - _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**
**£**| ||-|-| ||-|-| ||-|848.0| ||-|848.0| **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)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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**
**£**| ||-|-|-|-| ||-|-|-|-| ||15,202|8,807|-|-| ||-|-|-|-| ||1,219|960|-|-| ||-|-|-|-| ||-|-|-|-| ||16,421|9,767|-|-| ## **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**
**£**| ||-|-| ||-|-| ||35,545|33,086| ||-|-| ||35,545|33,086| ## **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.**_ |**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**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** _**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.**_ |**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**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**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_Where an ex gratia payment has been made to a trustee, provide_**
**_an explanation of the nature of the payment._**
**_Please give details of why remuneration or other employment_**
**_benefits were paid._**||||||| |||**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**|2,361|1,089| ||-|-| |**TOTAL**|2,361|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_**|**_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_**|**_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** **Issuer** Balanced Business Advice Limited **Document generated** Fri, 1st Nov 2024 12:17:20 GMT **Document fingerprint** d078f1440c293f9a6089281ada014672 ## **Parties involved with this document** **Document processed Party + Fingerprint** Wed, 13th Nov 2024 9:52:13 GMT Ms Marnie Jane Buckland - Signer (7b73494373c6f974974cdd9dc3294404) Wed, 13th Nov 2024 9:52:13 GMT Ms Marissa Best - Copied In (1f6119cc1aa1a2fc52496977447b0fc0) Wed, 13th Nov 2024 9:52:13 GMT David Wragg - Copied In (8a55c4d7df60ea21d4c3950fd932470d) ## **Audit history log** **Date Action** Fri, 1st Nov 2024 12:17:20 GMT Envelope generated with fingerprint eafbd4e7fee1d6420e7426b6d4e9a67835.176.231.177 Fri, 1st Nov 2024 12:17:20 GMT Document generated with fingerprint d078f1440c293f9a6089281ada014672.35.176.231.177 Fri, 1st Nov 2024 12:17:20 GMT Ms Marnie Jane Buckland has been assigned to this envelope.35.176.231.177 Fri, 1st Nov 2024 12:17:20 GMT Ms Marissa Best has been assigned to this envelope.35.176.231.177 Fri, 1st Nov 2024 12:17:20 GMT David Wragg has been assigned to this envelope.35.176.231.177 Fri, 1st Nov 2024 12:17:30 GMT Envelope generated Fri, 1st Nov 2024 12:17:30 GMT Sent the envelope to Ms Marnie Jane Buckland for signing Fri, 1st Nov 2024 12:17:30 GMT Document emailed to party email18.175.243.57 Wed, 13th Nov 2024 9:35:25 GMT Sent Ms Marnie Jane Buckland a reminder to sign the document.35.176.231.177 Wed, 13th Nov 2024 9:51:48 GMT Wed, 13th Nov 2024 9:52:13 GMT Wed, 13th Nov 2024 9:52:13 GMT Wed, 13th Nov 2024 9:52:13 GMT Wed, 13th Nov 2024 9:52:13 GMT Wed, 13th Nov 2024 9:52:14 GMT Wed, 13th Nov 2024 9:52:14 GMT Ms Marnie Jane Buckland viewed the envelope86.13.76.171 Ms Marnie Jane Buckland signed the envelope86.13.76.171 Sent the envelope to Ms Marissa Best for signing86.13.76.171 Sent the envelope to David Wragg for signing86.13.76.171 This envelope has been signed by all parties86.13.76.171 Document emailed to party email18.132.250.158 Document emailed to party email52.56.32.186 Wed, 13th Nov 2024 9:52:14 GMT Ms Marnie Jane Buckland viewed the envelope86.13.76.171