Portsmouth Cats Lost, Found & Re-homed
Unaudited Accounts
for the period l April 2023 to 31 March 2024

Portsmouth Cats Lost Found and Rehomed
OR
ANISATION INFORMATION
REP
OF THE TRUSTEES
INDEPENDENT EXAMINATI
N REPORT
PROFIT AND LOSS ACCOUNT
BALANCE SHEET
UNTIN
pou
Year ended 31K March 2024
Page 2
Charity Registration Nurnber 1196699

Portsmouth Cats Lost Found and Rehomed
Organisation Information
Operatlonal Name
Portsmouth Cats Lost Found and Rehomed
Reglstered Charlty Numbef
1196699
Chalr
Ms Penny Parker
Address
36 Jubilee Avenue
Portsmouth
Hampshire
P06 4QN
Ac¢ountsnts
Balancing the Books Ltd
T83 Tapna8e Fami
TItChf￿ld Lane
Fareham
Hampshire
P017 5QP
Year ended 31% March 2024
Page 3
Charity Registration Number 1196699

Portsmouth Cats Lost Found and Rehomed
Report of the Trustees
The Trustees present their report with the Financial Ststements for the year ended 31 March 2024.
Governing Document
The charity is governed by the principles and objectives outlined in its Constitution document.
Oblectlve and activities
The princlpal artivity of the organisation in the year under ￿vIeW is the support. housing, ￿-homIng
and care for abandoned and stray cats Within Portsmouth and G05POrt. to educate the public
regarding the welfare of cats and kittens and to promote neuterin& microchipping and vaccinatin8.
We have e¥panded into Gosport and have a small branch based in Gosport. so extra fosterers can help
with intakes and fundraise for u5.
Discoura8ing animal cruelty and educate on humane behaviour includlng the protectlon and securlty
of animals.
Uslng social rnedia. advertlsements in local establishments and partnerships / sponsorships wlth local
businesses the organisation raises this awareness Withln the local comrnunity and promotes the 8￿at
work completed by our volunteers.
Our main artivitie5 include..
Maintainin8 and keeping clean the purpose-bullt Cabins, Whe￿ our cats reslde durln8 thelr stay with
us, where they can recuperate from essential medical treatment and be prepared and pampered untll
they are ready for ￿-hornin8.. which may include teachin8 them to use a litter tray as a feral, for
exarnple has never used or in fact never seen one. The cabins have furniture. laser toy chaser, TV for
enrichment, panel wall-heaters installed by certificated elertricians, and they are monltored via
surveillance cameras 24/7. Our four-unit rescue emergency back-upfostercobins have separate doo
before enterin8 the main unrt, for added securlty- There are also shutters to e•ch window If needed
on stormy or noisy ni8ht5 lfireworks etc).
Our main cabins are often full $0 then foster parents a￿ needed to help with the addltlonal rescues.
They prepare a lost one for re-homin& give an old or terniinally ill cat end-of-life love and support.
Many cats need special care, medical treatment, time to recuperate or just a place to stay for a whlle
until we find them a forever home. During this stay we supply food. cat litter, veterinary care, flea
and worm treatments. Pèrt of our cabin crew are our cuddle people. They come and interact with the
residents. Sometimes these cats have never krbown love or human interKtion. so they need to be
handled carefully and with patience. Some of these volunteers are children. who come after school
or on weekends to give these poor creatures some much needed cuddles. so they will be able to enjoy
In tlme a full life with loving new owners.
Year ended 31# March 2024
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Charity Registration Number 1196699

Portsmouth Cats Lost Found and Rehomed
Fundraising is an essential attNity: Tabletop sales volunteers a￿ needed all over the county. We
organise them on fete5, expeditions. in the streetsand in shops. Pets At Home, for example, is allowing
us to set up in front of the store or inside if the weather 15 wet andlor cold. We have also partnered
with Portsmouth Community Lottery as one oftheir good causes to support, generatin8 much needed
regular funds.
The charty could not complete a very critical part of its role without the aid of the Drivers, Collectors,
Trappers, and Scanners. These people go out at all time5 of the day or night to ensure all the strays
reported to us a￿ picked up as soon as possible and tsken to the vet5 for often urgent medical care.
Volunteer Contribution
Volunteers are vital to the work of Portsmouth Cats. without them. simpty the charity would not exist.
We have 9 regular volunteers who look after day-to-day income and expenses. coordinating of
fundraising and the administration of the social media activitie5: as well a5 lookin8 after the cats in
our dirert care. In addition. we have an addttional 20 voluntary members who help with the fostering
and collertions of the cats on a regular basis and who make items for us to sell to raise the much-
needed funds.
Portsmouth Cats retains all surplus forthe pursuit of itsaimsas stated: there are no employees, wages,
salaries or other settlements made or declared. All member5 are volunteers. and Portsmouth Cats
always performs its activities on this basis.
Portsmouth Cats does not perfomi or undertake trade or the supply of goods or seThices and is not a
business or commercial organisation. tt is not re8iStered with Companies House, has no shares or
shareholders, and is managed on a voluntary basis by members of The Board of Trustees as
appropriate. Funds are held within a Treasurers bank account.
Trustee Responsibilities
The Trustees are responsible for preparing the TThstee< Report and the Financial Statements in
accordance with applicable law and United Kingdom Accountin8 Standards. The law applicable to
charities in England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fairview of the stste of affairs of the charity and of the financial
resources and application of resources of the charity for that period. In preparin8 these financial
statements. the trustees are required to=
Selett suitable accounting policies and then apply them consistently- observe the
methods and principles of the Charities SORP- make judgements and estimate5 that
are reasonable and prudent- state whether applitable accounting standards have
been followed, subjeci to any departures disclosed and explained in the financial
statements; and to prepare the financial statements on the going-concern basis
unles5 it is inappropriate to presume that the charity will continue in business.
Year ended 31st March 2024
Page S
Charity Registration Number 1196699

Portsmouth Cats Lost Found and Rehomed
The Trustees are responsible for keeping accounting records which disc105e with ￿asonable
accuracy the financial position of the charity and enoble them to as￿rtain to eftsure that the
financlal Statements tomply with the Charities Act 1993. the Charity (Accounts and Reports)
Regulations 2(h)8, both as amended subsequently. and the provisions of the Constitution,
Governin8 Document or Trust Deed. They are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities. The trustees are responsible for the maintenance and integrity of the charity and
financial information included on the chariVs website. All available and ￿levant records and
Information has been made available to our Independent Examiner.
This report, whlch has been prepared in accordance wrth the provisions of the Charitles Act 1993,
was approved by the trustees and signed on their behalf by:
Sl8ned on behalf of The Trustee5
Ms P Parker
Date:
Year ended 31st March 2024
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Charity Registration Number 1196699

Portsmouth Cats Lost Found and Rehomed
Independent Examinatlon Report
Report to the Trustees of..
Portsmouth Cots L05t Foundond Rehomed
With Registered Offices at."
36ju￿"1eeAven￿e. Portsmouth. Hompshire, P064QN
Charity Number..
1196699 (Englandond Wales)
For the Yeor Ended..
31" March 2024
Re
nsibilities and Bas15 0
I report to the Trustees on my exominotion of the occounts of the obove charity l~the Trust") for the
yeor ended 31/03/2024.
A5 the Chority s Trustees, you ore responsiblefor the preporation of the uccounts in accordonce with
the requirements of the Chorities Art 2011 1.the Art-j. I report in respert of my exomination of the
Trusys accounts corried out under Sertion 145 of the 2011 Art ond in carrying out my examinotion I
havefollowed oll the applicoble Dirertions given by the Chority Commission undersertion 145(5J(bJ of
the Act.
Inde
endent Examinerfs Statement
I have completed my examination. I confimi thot no moteriul motters hove come to my attention in
connection with the exominotion which gives me couse to beliewe that in any moteri(Jl respect..
The accounting records were not kept in otcordance with Sertion 130 of the Art,. or
The accounts did not accord with the accounting records," or
The occounts did not compfy with the applicable requirements concerningform and content of
accounts set out in the Cht7rities (Accounts and Reportsj Regulotion5 2008. other thon any
requirement that the occounts give o true ondfoirf view which is not o matter considered a5
part of on independent exominotion.
Ihuve no concerns andhove come across no othermattefs in connertion with the ext7minotion to which
ottention should be drawn in this report in order to enable o proper understonding of the occounts to
be reoched.
signed
Jonthan Kemp 8A(Hon5J, MBCS. MICB
Dote
Profe55ionol Quolificutions/body.'
Member of the Institute of Certified Bookkeepers
Affiliote Member of the AssOCiOtion of Chority
Independent Examiners
Year ended 31# March 2024
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Charity Registration Number 1196699

Portsmouth Cats Lost Found and Rehomed
Profit and Loss Account
For the Period Ending 31st March 2024
Apr Z3 - Mar 24
Nov21- Mar 23
Income
Donations Received
Sales - Cat Group
Sponsorship
Grants Received
Interest from Reserve Account
36.451
39,507
744
2,656
13,753
42289
56,660
Dlrert Expense5
Consumables. food etc.
Fosterlng
Vet Fees
3,697
3,680
539
25.536
32,3IXI
2.303
38.822
Equlpment & Unifom)
32381
Admlnlstratlon
PayPal Fees & 8ank Charges
Li8ht & Heat
Travel & Moior Costs
23
191
1.760
73
1,734
Stationery & Postage
Laundry
Advertising / Fundraisin8
Telephone
Insurance
160
1,046
470
183
218
528
Accounting
Repairs and Renewals
Other
250
250
949
469
1.240
75
2.160
3iXI
Depreciation
Professional Fees
Charitsble Donations
425
5,301
7,637
Sury)Iu51 Defkit for the Year
10,201
Year ended 31st March 2024
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Charity Registration Number 1196699

Portsmouth Cats Lost Found and Rehomed
Balance Sheet
For the Period Ending 31st March 2024
Mar-24
Yr End Mar23
ASSErs
Fixed Assets NBV
Cash at Bank {3113/241
Petty Cash {31131241
Reserve Account
Total Assets
2.669
23,793
34
10,034
36,530
2,836
24,546
32,382
UABIUTIES
Accrual
Total Current Llabllities
460
Future Llabilities
Total Future Liabilltles
TOTAL LIABILMES
TOTAL NEf ASSETS
36,530
31,922
EQUITY
Net Surplus / Deficit (prior years)
Net Surplus / Deficit (current year)
TOTAL Eourry
31,922
4,608
36,530
21,721
10.201
31.922
The charivs Trustees are responsible for the preparation of the accounts. The Trustees have adhered
to the General Directions and Advice provided by the Chartty Commission to the best of their abilitv
and knowledge.
Sl8ned on beham of The Tnjstees
Ms P Parker
Date
) l0)2(4¥
Year ended 31st March 2024
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Charity Registration Number 1196699

Portsmouth Cats Lost Found and Rehomed
Accounting Policies
The Trustees and Members hove not required Portsmouth Cats to obtain an audit of its accounts for
the year in question.
Ac¢ountlng 80515
The accounts have been prepared under the historical cost converstion and in accordance with UK
Generally Accepted Accounting Pr3Ctices.
roxatlon
Values stated are the full. gross value as f￿1ved andl or settled. Portsmouth Cats is not registered
for the purposes of VAT.
The TnJstees settled out of pocket expenses per50nalfy. No Trustees were in retript of remuneration
or other benefits from Portsmouth Cats.
Tanqlbleflxed assets
Depreciation has been provided at the following rates in order to wrrte off the assets over their
estimated useful lives=
Land and buildings
Motor vehicles
10 Years straight line (New) & S Years straight line (Recycled)
4 Years straight line
Buildings
5.232
Motor Vehicles
Original Cost
Additions Cost
Depreciation BFWD
Depreciation for the year
NBV
1.750
-1.759
-1,314
-436
Reloted Porty Tronstt¢tions
There have been no related party transartions during the reporting period.
Accountlng. Indewndent ExqmlnotM¥n andOtherFlnanclolSeryke Fee5
£3(K)- Balancing the Books Ltd
Year ended 31st March 2024
Page 10
Charity Registration Number 1196699