Portsmouth Cats Lost. Found & Re-homed Unaudited Accounts for the period l April 2025 to 31 March 2026
Portsmouth Cats Lost Found and Rehomed ORGANI RMATI REP THE INDEP NT CESH Year ended 314t March 2026 Page 2 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Organisation Information Operatlonal Name Portsmouth Cats L05t Found ar¢d Rehomed Registered Charity Number 1196699 Chalr Ms Penny Parker Address 36 Jubilee Avenue Portsmouth Hampshire P06 4QN Accountants Balancin8 the Books Ltd TB3 Tapnage Farm Tltchfleld Lane Fareham Hampshire P017 5QP Year ended 315t March 2026 Page 3 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Report of the Trustees The Trustees present their report with the Financial Statements for the year ended 31" March 2026. Governing Document The charity is governed by the principles and objective5 OUtSined in its Constitution document. Objective and activities The principal activity of the organisation in the year under review is the support, housing, re-homin8 and care for abandoned and stray cats within Portsmouth and Gosport, to educate the public regardlng the welfare of cats and kittens and to promote neutering, microchipping and vaccinating. We have expanded into Gosport and have a small branch based in Gosport, so extra fosterers can help with intakes and fundraise for us. Dlscoura8in8 animal cruelty and educate on humane behaviour includin8 the protection and security of anlmals. Using 50tial medla, advertisements in local establishments and partnerships/sponsorships wlth local buslnesses the organisation raises this awarenes5 Within the local community and promotes the great work completed by our volunteers. Our main activities include: Maintaining and keeping clean the purpose-built Cablns, where our cat5 reside during their stay with us, where they can recuperate from essential medical treatment and be prepared and pampered until they are ready for re-homing- which may include teaching them to Use a litter tray, for example feral would never used or in fact never seen one. The cabin5 have furniture, toys. TV for enrichment, panel wall-heaters installed by certificated electrlcians, and they are monitored via surveillance cameras 2417. Our four-unit rescue emergency back-up foster cobins have separate doors before entering the main unit, for added security. There are also shutters to each window If needed on stormy or noisy nights Ifireworks etcl. Our main cabins are often full so then foster parents are needed to help with the additional rescues. They prepare a lost one for re-homing, give an old or terminally 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, ¢at litter. veterinary care, flea and worm treatments. Part of our cabin crew are our cuddle people. They come and interact with the residents. Sometimes these cat5 have never known love or human interaction, so they need to be handled carefully and wlth patience. Some of these volunteers are children, who come after school or on weekends to give these poor creatures some muth needed cuddle5, 50 they will be able to enjoy in tlme a full life with loving new owners. Year ended 3151 March 2026 Page 4 Charity Registration Nurnber 1196699
Portsmouth Cats Lost Found and Rehomed Fundraising is an essential activity,. and we continue to source new ideas and locations to raise awareness 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 their good causes to support, generating much needed regular funds. The charity could not complete a very critical part of its role without the aid of the Driver5, Collectors, Trappers, and Scanners. These people Bo 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 expen5e5, coordinating of fundraising and the administration of the social media activitie5- as well as looking after the cats in our direct care. In addition, we have an additional 20 voluntary members who help with the f05tering and collections 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 for the pursuit of its aims as stated,. there are no employees, wages, salaries or other settlements made or declared. All members are volunteers, and Portsmouth Cats alway5 perform5 Its activities on this b3SiS. Portsmouth Cats does not perform or undertake trade or the supply of goods or SeiCeS and is not business or commercial organisation. It is not registered with Companies House, has no shares or shareholders, and is managed on a voluntary basis by members of The Board of Trustees as appropriate. Fund5 are held within a Treasurers bank account. Chair's Report 1. 2025 another busy and challenging year for everyone involved in the charity 2. At no time were we not fostering cats and kittens and PCLFR are grateful to all our fosterers and volunteers for their dedication and support. 3. We were able to help many of the strays in the Portsmouth area, some successfully rehomed to suitable environments. some treated by our vet5 and others who had a warm and safe place in which to end their life. 4. As a small self-funded charityi it is important that we keep ourselves in the public eye and we found two new outlets in which to raise an awareness of the charity and what we do. Flo's market in Portchester was one venue, and it was not only good to engage with the public but especially with the younger generation. Jollye's pet shop wanted us to be involved with their store which we willingly agreed to. We continue to be supported by Pets at Home in Portsmouth and Waterlooville and had a successful Santa Paws event which resulted in a grant of just under £4,000. Year ended 31st March 2026 Page 5 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed 5. We also have local businesses that also support us or choose us as their charity of the year. 6. We sald goodbye to Helen Christmas as our prevk)us Chair and Trustee. Kevln Stugeon stepped up a5 Chalr. and we welcomed Ruth Pear50n a5 a new Trustee, Penny Parker and Becky Labruyere were renominated for a further tem. 7. The team contlnue to Vrk ensurin8 that all the admlnlstratkln Is up to date and relevant to our charity; we successfully transferred our accounts to an onllne professlonal software package whlch has slmpllfied our Internal and external accounts preparation and trnnsparency. 8. The accounts for the flnanclal year 24125 were completed and posted on the Charlty Commission slte wlthln the Ilmellnes. 9. We contlnue to en8a8e wlth many of the tocal vets who work closely wlth our charlty, we belleve It to be more resourceful to use a few than stlck wlth one vet. All of the vets we use glve us dlscounts for thelr servlces and we contlnue to revlew thelr prlces especlally In IIBht of the Competltlon and Markets Authorlty ICMA} Investl8atlon into over pricin8 and transparency thelr flnal report Is due In March 2026. Year ended 31t March 2026 Page 6 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Trustee Responsibilities The Trustees are responsible for preparing the Trustees, Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the trustees to prepare financial statement5 for each financial year which give 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 statements, the trustees are required to: Select suitable accounting policles and then apply them consistently,. observe the method5 and princlples of the Charities 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 going-concern basis unless it is inappropriate to presume that the charity wlll continue in buslness. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charlty and enable them to ascertaln to ensure that the financial statements comply wlth the Charities Act 1993, the Charity IAccounts and Reports) Regulations 2008, both as amended subsequently, and the provisions of the Constitution, Governin8 Document or Trust Deed. They are a150 responsible for safeguarding the a55et5 of the chority and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularities. The tru5tee5 are responsible for the maintenance and Integrity of the charlty and financial information included on the charity's webslte. All avallable and relevant records and Information has been made available to our Independent Examiner. This report, which has been prepared in accordance with the provi5ion5 of the Charities Act 1993, was approved by the trustees and signed on their behalf by.. $18ned on behalf of The Trustees M5 P Parker Date: Year ended 31st March 2026 Page 7 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Independent Examination Report Report to the Trustees of.. Portsmouth Cats Lost Found and Rehomed With Registered Offices at.. 36 Jubilee Avenue, Portsmouth, Hampshire, P06 4QN Chority Number.. 1196699 (Englund and Wales) For the Yeor Ended.. 31" Murch 2026 Res onslbilities and 8051$ 0 Re ort I report to the Trustees on my examination of the accounts of the obove churity ("the Trust") for the yerjr ended 31/03/2024. As the Charity's Trustees, you (Jre responsible for the prep(Jrotion of the accounts in accordunce with the requirements of the Charities Act 2011 f.the Act"). I report in respect of my exrJminotion of the Trust's accounts corried out under Section 145 of the 2011 Art ond in carrying out my exominotion I hove followed oll the opplicable Directions given by the Chority Cornmi55ion under Sertion 145{5)(bJ of the Act. Inde endent Examinerfs Stotement I have completed my examination. I confirm that no moterial motters hove come to my attention in connection WAth the examination which gives me ct7use to believe that in ony materiol respect.. The occounting records were not kept in accordt7nce with Section 130 of the Act,. or The (Jccounts did not accord with the uccounting records,. or The accounts did not comply with the applicable requirements concerning form and content of accounts set out in the Choritie5 (Account5 and Reports) Regulotions 2008, other thon any requirement that the uccounts give LT true andfoirf view which is not o motter considered 05 port of an independent examination. I have no concerns and have come across no other mutters connection with the exominotion to which attention should be drown in this report in order to enable o proper understanding of the occounts to be reached. Signed Jonthon Kemp BAfHons), MBCS. MIC8 Dote Professional Qualifications/body.' Member of the Institute of Certified Bookkeepers Affiliate Member of the AsSOClOtion of Chority Independent Examiners Year ended 3151 March 2026 Page 8 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Profit and Loss Account For the Period Ending 31st March 2026 Mar-26 Mar-25 Income Donations Received Sales- Cat Group Sponsorship Grants Received 45.551 38,165 53 1.082 3.916 Incomefrom Portsmouth Lottery Interest from Reserve Account 2,906 30 Gift Aid Reclaim 48,486 43,216 Dlrect Expenses Consumables, food etc. Fostering Vet Fees 8,171 240 S,212 200 38.164 158 46,732 33,868 2,131 41.411 Equipment & Uniform Admlnlstratlon PayPal Fees & Bank Charges Light & Heat Travel & Motor Costs 99.9 75 270 1,565 785 617.16 Stationery & Postage Laundry Advertisingl Fundraising Telephone Insurance 238 20 72 959 900.98 250 159.37 75 Accounting Repairs and Renewals Other Depreciation Professional Fees Charitable Donations 250 749 673 796 173 3,045 5.683 Surplus l Deficlt forthe Year -1,291 -3,878 Year ended 31,, March 2026 Page 9 Charity Registration Nurnber 1196699
Portsmouth Cats Lost Found and Rehomed Balance Sheet For the Period Ending 31st March 2026 Mar-26 Mar-25 ASSETS Fixed Assets NBV 1,192 1.873 Cash at Bank Petty Cash Reserve Account Total Assets 26,871 20,099 34 10,646 32,652 3,026 31,089 LIABILITIES Accrual Total Current Liabllltles 250 250 Future Liabilities Total Future Liabilities TOTAL LIABILITIES 250 TOTAL NET ASSETS 30,839 32.652 EQUITY Net Surplus l Deficit (prior years) Net Surplus l Deficit (current yearl TOTAL EQUITY 32,652 36,530 -3,878 32,652 31,360 The charity's Trustees are responsible for the preparation of the accounts. The Trustees have adhered to the SORP provided by the Charity Commission, together with the requirements of The Charities Att120111 to the best of their ability and knowledge. Signed on behalf of The Trustees }L2zD2 Ms P Parker Date Year ended 31st March 2026 Page 10 Charity Registration Number 1196699
Portsmouth Cats Lost Found and Rehomed Accounting Policies The Trustees and Members have not required Portsmouth Cats to obtsin an audit of its accounts for the year in question. Accounting 80&'s The accounts have been prepared under the historical cost convention and in accordance with UK Generally Accepted Accounting Prattices. Taxation Values stated are the full, gr055 value as received andl or settled,. Portsmouth Cat5 is not registered for the purposes of VAT. Trustee Expen5e5 The Trustees settled out of pocket expense5 personolly. No Trustees were in receipt of remuneration Of Other benefits from Portsmouth Cats. Tangiblefixed ossets policy 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 (Newl & 5 Years straight line (Recycled) 4 Years straight line Buildings Motorvehicles 5,232 1.750 Original Cost Additions Cost Depreciation BFWD Depreciation tor the year NBV -3.367 -073 -1.750 1.192 Related Party Traftsortions There have been no related party transartions during the reporting period. Accouftting, Independent Examination andOtherFinanciOlServi Fees £250- Balancing the Books Ltd Year ended 31K March 2026 Page 11 Charity Registration Number 1196699