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
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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
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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 Se￿iCeS 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
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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 V￿rk 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 31*t March 2026
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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
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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
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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
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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
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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
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Charity Registration Number 1196699