Portsmouth Cats Lost, Found & Re-homed Unaudited Accounts for the period l April 2024 to 31 March 2025
Portsmouth Cats Lost Found and Rehomed ORGANISATION INFORMATION REPORT OFTHE TRusfEES INDEPENDENT EXAMINATION REP ROFIT AND LOSS ACCOUNT BALAN SHEEr CCOUNTING pouaES io Year ended 315t March 2025 Page 2 Charlty Re8lstration Number 1196699
Portsmouth Cats Lost Found and Rehomed Organisation Information Operational Narne Portsmouth Cats Lost Found and Rehomed Reglstered Charity Number 1196699 Chalr Ms Penny Parker Address 36 Jubilee Avenue Portsmouth Hampshire P064QN Accountants Balancing the Books Ltd TB3 Tapna8e Fami Tltchfield Lane Fareham Hampshire P017 5QP Year ended 31M March 2025 Page 3 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehorned Report of the Trustees The Trustees present their report with the Financial Ststements for the year ended 31 March 2025. Governing Document The charity is governed by the principles and objectives outlined in its Constitution document. Objective and activities The principal activity of the orgonisation in the year under review is the support, housing, re-homlng and care for abandoned and stray cats wlthin Portsmouth and Gosport, to educate the public regarding the welfare of cats and kittens and to promote neutering, microchippin8 and vaccinatin8. We have expanded into Gosport and have a small branch based in Gosport, so extra fosterers can help with intakes and fundraise for us. Discouraging animal cruelty and educate on humane behaviour including the protection and security of animal5. Usin8 social media. advertisement5 in local establishments and partnershSps/sponsorships wlth local busine55e5 the organisatlon raises thi5 awarene55 Wlthin the local communlty and promotes the 8reat work completed by our volunteer5. Our maln actlvitles Include.. Maintaining and keeping clean the purpose-built Cabins, where our cats reside during thelr stay with U5, where they can recuperate from essential medlcal treatment and be prepared and pampered until they are ready for re-homing,. which may include teaching them to Use a Iltter tray, for example a feral would never used or in fact never seen one. The cablns have furniture, toys. TV for enrichment, panel wall-heaters Installed by certificated electricians, and they are monltored via surveillance cameras 2417. Our four-unit rescue emergency back.up foster cobins have separate doors before entering the main unit, for added securlty. There are also shutters to each window If needed on Stormy or noisy nights Ifireworks etcl. Our main cabin5 are often full so then foster parents are needed to help with the additional rescues. They prepare a105t one for re-homing, give an old or teminally 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 while until we find them a forever home. During this Stay we supply food, cat Iltter, veterinary care, flea and worm treatments. Part of our cabin crew are our cuddle people. They come and interact with the residents. Sometimes these cats have never known love or human interaction, 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 time a full life with loving new owners. Year ended 31%t March 2025 Page 4 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Fundraising is an essential activity: and we continue to source new ideas and locations to raise awarene55 and much needed funds for our Charity. Social media has helped as we are able to undertake one off fund raising for individual cats who may or have needed expensive veterinary treatment. Pets At Home have a Pets Foundation and we are lucky enough to have been supported not only by the Portsmouth branch but Waterlooville too. Big Yellow also support us with providing much needed storage. We continue to be partnered with Portsmouth Community Lottery as one of thelr good causes to support. generating much needed regular fund5. The charity could not complete a very critical part of its role without the ald of the Drivers, Collectors, Trappers, and Scanners. These people go out at all times of the day or night to ensure all the strays reported to us are picked up as soon as possible and taken to the vets for often urgent medical care. Volunteer Contribution Volunteers are vital to the work of Portsmouth Cats, without them, simply the charity would not exist. We have 7 regular volunteers who look after day-to-day income and expenses, coordinating of fundraising and the administration of the soclal medla activitles: as well as lookin8 after the cats in our direct care. In addition, we have an additional 20 voluntary members who help with the fosterin8 and collectlons of the cats on a regular basls and who make items for us to sell to ralse the much-needed funds. Portsmouth Cats retains all surplus for the pursult of Its aims a5 Stated- there are no employees, wages, salarie5 or other settlements made or declared. All members are volunteers, and Portsmouth Cats always performs its activlties on this basls. Portsmouth Cats does not perform or undertake trade or the supply of goods or seNlces and is not a business or commercial organlsation. It is not registered with Companies House, has no shares or shareholder5, and is managed on a voluntary basis by members of The Board of Trustees as approprlate. Funds are held within a Treasurers bank account. Year ended 3151 March 2025 Page 5 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Trustee Responsibilities The Trustees are responsible lor preparing the Trustees, Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to harities in England and Wales requires the trustees to prepare financiol statements for each financial year which glve a true and fair view of the state of affairs of the charity and of the financial resources and application of resources of the charity for that period. In preparing these financial statement5. the trustee5 are required to: Select suitable accountlng policies and then apply them consistently; observe the methods and princlples of the Charltles SORP,. make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements.. and to prepare the financial statements on the 8oin8-concern basis unle55 it is inappropriate to presume that the chafity wlll continue in business. The Trustees are responslble for keeping accountin8 records which disclose wlth reasonable accuracy the financlal position of the tharity and enable them to ascertain to ensure that the financial statements comply wSth the Charltles Art 1993, the Charity (Accounts and Reports) Regulations 2008, both as amended subsequently, and the provI5ion5 of the Constitutlon, Governing Document or Trust Deed. They are also responsible for safeguardin8 the assets of the charlty and hence for taklng reasonable steps for the prevention and detection of fraud and other irregul?ritie5. The trustees are responslble for the malntenance and integrity of the charlty and flnancial information Included on the charlty's webslte. All avallable and relevant records and information has been made avallable to our Independent Examiner. Thls report, which has been prepared In accordance wlth the provisions of the Charltles Act 1993. was approved by the trustees and si8ned on their behalf by: Slgned on behalf of The Trustees Ms P Parker f* Pi>rL<J Date.. Yearended 315t March 2025 Page 6 Charity Registration Number 1196699
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Portsrnouth Cats Lost Found and Rehomed Independent Examination Report Report to the Trustees of.. Portsmouth Cots Lost Found and Rehomed With Registered Offices G¢t.' 36Jubilee Avenue. Portsmouth. Hampshlre, P06 4QN Chority Number.. 1196699 (Englond und Wolesj For the Yeor Ended.. 31" Murch 2025 Res nsibilities and Busis o I report to the Tru5tee5 on my exominotion of the occounts of the above charity ("the Trust-j for the yeor ended 31/03/2024. A5 the Charity's Trustees, you ore responsible for the preparrJtion of the uccounts in accordance with the requirements of the Churities Act 2011 f.the Acv). I report in respect of my examination of the Trust's accounts corried out under Section 145 of the 2011 Act and in carrying out my exominotion I have followed all the applic(Jble Directions given by the Charity Commission under Section 145(5J(bJ of the Act. Inde endent Examinerfs Stutement I have completed my exominution. I confirm that no moteriol motters have come to my uttention in connection with the examination which gives me cause to believe thot in ony material respect.. The accounting records were not kept in accordonce with Sertion 130 of the Art,. or The fJccounts did not accord with the accounting records,. or The occounts did not comply with the applicable requirements concerning form and content of occounts set Otjt in the Charities (Accounts ond Reports) Regul(Jtions 2008, other thon uny requirement that the accounts give o true undfuir, view which is not a matter considered os port of an independent exominotion. I hove no concerns and have come across no other motters in connection with the exomination to which attention should be drLTwn in this report in order to enable o proper understanding of the accounts to be reoche Signed Jonthon Kemp BA{HonsJ, MBCS, MICB Dote Professionol Quolificotions/body.- Member of the Institute of Certified Bookkeepers AifilirJte Member of the Association of Chority Independent Exominers Year ended 31st March 2025 Page 7 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Profit and Loss Account For the Period Ending 31st March 2025 Mar25 Mar24 Income Donatlons Recelved Sales- Cat Group Sponsorship Grants Received Interest from Reserve Account 38,165 53 32,127 90 1,082 3.916 1,640 4,000 108 Glft Ald Reclaim Adjustment (Prior Yearl 4,325 42,289 43,216 Dlrect Expenses Consumables. tood etc. Fostering Vet Fees Equlpment & Unlform 5.212 200 33.868 2,131 41,411 3,697 25,536 3.000 32,381 Admlnlstratlon PayPal Feès & Bank Charges Light & Heat Travel & Motor Costs 75 1,565 785 238 23 191 1,760 73 Stationery & Postage Laundry AdvertlsSng i FundralsSng Telephone Insurance Accounting Repalrs and Renewals Other Costs 20 72 959 250 470 183 218 250 749 469 1.240 Depreciation Professional Fees 796 173 Charltable Donatlons 425 5,301 5,683 Surplus l Deflcltlorthe Year .3,878 4,608 Year ended 315t March 2025 Page B Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Balance Sheet For the Period Ending 31s1 March Z025 Mar-25 Mar-24 ASSETS Flxed Assets NBV 1.873 2.669 Cash at Bank Petty Cash ReSee Account Total Assets 20,099 23,793 10.646 652 10.034 36,530 LIABILITIES Accrual Total Current Llabllltles Future Liabl'tIeS Total Future Llabllltles TOTAL LIABILITIES TOTAL NEfASSETS 31652 36,530 EQUtrY Net Surplus l Deficit (prior years) Net Surplus l Deficit Icurrentyearl TOTAL EQUITY 36,530 -3,878 32,652 31,922 4,608 The charitys Trustees are responsible for the preparation of the accounts. The Trustees have adhered to the SORP provided by the Charity Comrnission, together with the requirements of The Charities Act120111 to the best of their ability and knowledge. Slgned on behalf of The Trustees Ms P Parker fGfL. Date Yearended 31$1 March 2025 Page 9 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Accounting Policies The Trustee5 and Members have not required Portsmouth Cats to obtain an audtt of its accounts for the year in question. Accounting Basis The accounts have been prepared under the historical cost convention and in accordance with UK Generally Accepted Accounting Prattices. Toxution Values stated are the full. gross value as received andl or settled: Portsmouth Cats is not registered for the purposes of VAT. rrustee Expen5e5 The Trustees settled out of pocket expenses personally. No Trustees were in receipt of remuneration or other benefits from Portsmouth Cats. Tangiblefixed assetspoliry Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Land and buildings Motor vehicles 10 Years straight line (New) & S Year5 straight line (Recycled) 4 Years straight line Buildings Motorvehicles 5.232 1.750 Original Cost Additions C05t Depreciation BFWD Depreciation fortheyear NBV -2.563 -796 -1.750 1.873 Reloted Party Trnnsactsons There have been no related party trdn5artions during the reporting period. Accountingi Independent Exominotion and OtherFlnandal Service Fees £250- Balancing the Books Ltd Year ended 315t March 2025 Page 10 Charity Registration Number 1196699