Report of the Trustees for the Year Ended 5 April 2023 The Trustees of Filey Cat Rescue (FCR) present their report alongside their financial statements of the charity with the year end of 5 April 2023. The trustees have utilised the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities presenting their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Objectves and Actvites** ## **Objectives and aims:** Filey Cat Rescue was established for the benefit of the public to relieve the suffering of cats in need of attention in North and East Yorkshire, and in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals. Filey Cat Rescue is a non-kill charity that will only euthanise an animal on veterinary advice and then strictly to prevent the suffering of the animal. Pregnant females will not be neutered until they have had the opportunity to give birth and ween their offspring. **Rescue:** We respond to call-outs from members of the public and local authorities at any time of the day, rescuing stray and feral cats and kittens from emergency situations, in which their health and/or well-being is jeopardised by abuse, neglect, abandonment or danger. FCR also rescues cats that need to be surrendered, in situations such as their owners’ death. **Rehabilitate:** Rescued cats and kittens reside at our Little Heroes Sanctuary, where they receive firstclass veterinary care, luxury accommodation, nutritious meals and around-the-clock attention from devoted cat-lovers to make their rehabilitation journey as comfortable as possible. **Re-home:** Whenever possible, we look to pair our rescued cats and kittens with the best “forever homes” in the area, matching their unique requirements to the facilities of trusted prospective owners, either by way of our Fostering Scheme or through permanent adoption. **Educate:** Alongside our rescue work, we’re dedicated to promoting the welfare of cats, providing the public with advice on proper feline care via our website, social media channels, and regular **Open Days** held at the Little Heroes Sanctuary during the summer months. ## **Significant Activities:** In the first year as a registered charity, Filey Cat Rescue has taken in 289 cats and kittens, which include ferals and strays; pregnant mothers; cats surrendered by members of the public to FCR, due to: inability to afford keeping their cat(s); inability to pay for medical bills; cats hurting family members either intentionally, or through indirect means, such as allergic reactions; mental health conditions; relocation; eviction; domestic abuse and familial deaths. New homes were found for 227 of these cats during the year with the help of social media and website reporting plus an evergrowing number of word of mouth recommendations. A small number of new owners continue to support the rescue by donating financially and volunteering their time. There are currently 45 cats which live permanently at FCR. These are referred to as ‘Sanctuary Residents’ and are supported financially by the organisation’s donors. These are cats which have preestablished medical conditions which could result in sudden death, consequently making rehoming unlikely. Illnesses include, but are not exclusive to, congenital heart defects, immune deficiencies, respiratory illnesses and secondary illnesses caused by cancer. Filey Cat Rescue permanently fosters cats who have complex medical needs that are not immediately life threatening or older cats that have just a few years left and as a result cover any financial expenses incurred for the rest of their lifespan. This enables older cats or cats with medical conditions to have an excellent quality of life in their final years. There are 6 cats in addition to the rehoming number that are members of this programme. FCR also implements a ‘Community Return Scheme’. This scheme is designed for feral cats that have been reported to us by concerned members of the public, who have been kind enough to care for said cat(s) and wish to continue doing so after appropriate interventions, such as neutering and microchipping by our organisation. FCR establishes that these cats do not have a pre-existing owner before trapping, neutering, microchipping and returning to the area the cat has been located in. FCR provide an insulated shelter and guidance on how to look after the cat(s) and only return when this is in the best interest of the cat. FCR remains the legal owner of the cat(s) and covers the costs of any medical expenses incurred by the cat over its lifespan. This year FCR has had 4 cats, in addition to the numbers above, join the scheme. All cats that are not neutered or microchipped on arrival to the rescue, receive these interventions. Our policy determines that kittens will be neutered at 6 months or 2 kg in weight, whichever comes first. Kittens are available to be rehomed from 12 weeks old and arrangements will be made with the new owners for neutering at the appropriate time. This year, FCR have neutered 105 cats, microchipped 123 cats and vaccinated 85 cats. ## **Public Benefit** As stated in the charity’s constitution, FCR has helped benefit the community in several ways, as stated above. ## **Volunteers** FCR currently has a small team of volunteers that help in the following areas: providing vital day-today care for cats; fundraising; assisting with open days; providing on-site maintenance; distribution of media; and transportation. Without the support of volunteers, the charity wouldn’t be able to function. There are no paid employees at Filey Cat Rescue. ## **Achievements and Performance – Fundraising** There have been several events which have contributed to integral fundraising: 1 open day; 1 day spent at a supermarket; 2 unpaid features on local radio stations; and 3 unpaid features on the BBC News (national and regional). As we are building a presence in the local community, we are also receiving regular donations of cat food, litter, blankets, toys etc. FCR also has a collection bin for such donations in the local Tesco Supermarket. Over the year, FCR has introduced a monthly ‘Meowsletter’ – emailing to subscribers. This is a key source of regular income for the charity which has raised thousands of pounds in both monetary donations as well as gifts from our Amazon Wishlist. The FCR website is of vital importance to our rehoming programme and is regularly updated. FCR has also utilised Facebook and Instagram to fundraise and to find homes for cats. ## **Financial Review** ## **Principle Funding Sources** FCR’s operational performance for 2022/23 exceeded expectations with a total deficit of X. The charity’s main source of income is donations from the general public amounting to X. As this was our first year of operation, no legacy payments were received. The majority of expenditure is spent on cat food and care, alongside veterinary fees. FCR also chose to invest X into the expansion and upgrade of facilities, covering the cost of raw materials and labour costs (most labour has been given on a voluntary basis). ## **Investment Policy and Objectives** FCR does not currently have an _Investment Policy_ as a new charity, however this is something which we plan to address in the future with the development of our legacy programme. FCR currently is the holder of a current account only. ## **Reserves Policy** FCR currently does not hold a _Reserves Policy_ due to this being the first year of operation and not yet being bequeathed any legacies. FCR plans to create this policy in the future, when necessary. ## **Future Plans** The trustees plan to continue provide top-tier care for as many cats and kittens as the charity can financially support. FCR are also looking at upgrading some of the accommodation for cats on site over the coming year. ## **Structure, Governance and Management** ## **Governing Document** The charity is controlled by it’s constitution as it’s governing document. ## **Reference and Administratve Details** ## **Registered Charity Number** 1198181 ## **Principal Address** West Ings Carless Lane Gristhorpe Filey North Yorkshire YO14 9PQ **Trustees** Mark Lewis Christina Lewis Alan Lewis Victoria Edwards Thomas Moran FILEY CAT RESCUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR ThE PERIOD ENDED S APRIL 2023 Charlty registratlon number 1198181 FILEY CAT RESCUE LEGAL AND ADMINISTRAIIVE INFORMATION Tru$te•s Mark Lewi5 Christina Laws Alan Lewis Thomas Moran Charfty number 1198181 Principal addr•$8 clo West-lngs Carfess Lane Grrsthorpe North Yorkshire Y014 9PQ Independent examiner Hunter Gee Holroyd Club Chambtsrs Museum Street York Y01 7DN Bankers Metro Bank One Southampton Row London WC1B SHA FILEY CAT RESCUE CONTENTS Page Trustees. report Independent examinerfs report ststemant of financial activities 8alance sheet Notes to the finan¢Sal statements 9-11 FILEY CAT RESCUE TRUSTEES. REPORT FOR THE PERIOD ENDED 5 APRIL 2023 The trustees of Fil&y Cat Rescue IFCRI présent their report alongside their financial statements of the charity for the year ended 5 April 2023. The trustees have utt"lised th& Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities presenting their accounts in accordance wf(h the Financi?1 Reporting Standard applie8ble in the UK and Republic gf Ireland IFRS 102) (effective 1 January 20191. Obj•ctive5 and aGtlvltre8 Filey Cal Rescue was establisled for th8 benofft of the Publ￿ to ￿lieve the ￿fferIng of cats In need of attention in the North and East Yorkshire, and in particular. to provide and maintain rescue homes or other facilities for the r8ception. care and treatment of such animals. Filey Cat Rescue is a non4(ill charty that will only outhanise an animal on veterinary advice and then strictly to prev8nl the suffering ofthe animal. Prognant femalos will not b¢ neuto¥ed until they have had the opportunty to gNe birth and weèn their offspring. Re¥cue'. Vve respond to call-outs trom Membe￿ of the public and local aulhtsrTti8s at any time of th• day, rescuing stray and feral cats and ￿tten5 from emèrgeney srtu*ions, in which their heatth andlor well-being Is jeopardised by abuse, neglect, abandonment or dange¥. FCR also rescues cats that need to be surrendered, in silualons such as their own8rs' death. Rehabilitate- R$scug(I cats and krttens reside at our Litue Heroes Sanctuary. where they receiva first-¢lass veterinary care, luxury accommodab"on, nutrrtlOU5 mèals and around-the-clock attention from devoted cat-lovers to make their rehabilitsb.on journey as comfortablè as po$sibte. Rethome.. Whenever possible, we look to pair our rescued ¢ats and kittens wrth the best 'Yorov@r homes" In the are8. matching their unique requiremènts to the facilrties of trusted PTospects"vè owners, either by way of our Fostering Scheme or through permanent adopts"on. Educate: Alongside our roscue worK we are dedicated to promoting the welfare of cats, providing th• publtc hvith advi¢e on proper feline care via our websrte. social media channels, and regular open days held at tha Ltiue Heroes Sanctuary during the summer months. FILEY CAT RESCUE TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 5 APRIL 2023 The trustee5 havè paid due rogard to guidance i8sued by thg Charity Commission In deciding what actNities the ha¥ity should undertake. Achievements and perfoTman¢e In the first y&ar as 8 registered charrty, Filey Cal Roscue has taken in 289 cats and kittens, which includa ferals and strays,. pregn8nl mothers., cats surrendered by mèmbers of the public to FCR, due to.. inabilty to afford keeping their cat Isl.. inability to pay for medical bills," cats hurting fanlly members either intentionally, or through indirect means, Such a5 allergic reath'ons.. mentsl heaf(h COnd￿"0n$,.relOcaI1on,. eviction", domestic abuse and family deaths. New homes were found for 227 of these c8ts during the yeai with the help of social mèdta and website reporting plu8 an ever-growing number of word ol rn0￿h recommendations. A small number of new owners conts'nug to support the rescue by donating financially and volunteering Iheirtime. There are currently 45 cats which live pèrmanently at FCR. These are referred to as 'Sanctuary Residents, and are supported financially by the tsrganisab"on's donors. These ara cats which have pre*stsblish8d medical conditions which could resu￿ in sudden death, consequently making rehoming unlikely. Illnesses inelude, but are not exclusive to, cong8n(tal ha8rt defacts. immune deficiencies, respiratory illnèsses an¢J secondary illnesses caused by caneer. Filey Cat Rttscu8 permanently fosters cats who have complÈx medical needs that are not immediately life threaterTring or older cats that have just a few years left and as a resutt eoyer any financial expenses incurred for the rest of their lifespan. This enables older cats tsr cats wrth medical conditions to have an excellent qualty of life in Ihair final yèars. Th¢re are 6 cats in adllition to the rehoming number that arè memb8r$ of this programme. FCR also implements a 'Community Rel¢Jm Scheme,. This scheme 15 d&signed for feral cats that have been reported to us by concérned members of the public. who have been kind enough to care lor said cat(sl and wsh to continue doing so after appropriate inteNenlions. such as neutering and microchipping by our organisation. FCR èstsblishes that these cats do not have a pre￿xIst1￿g owner bèfore trapping, neutsring, micro¢hipping and ratuming to the area the cat has been located in. FCR provide an insulated shalter and guidance on how to look afier the catlsl and only return when this is in the best interest of the cat. FCR rèmains the legal owner ol the carfsl and covers the costs of any medical expens6s incu￿ed by the cat Ovor its1rf8span. This year FCR has had 4 e8ts, in a¢Jdrtion to the numbers above, join the scheme. All that ara not neutered or microchipped on arrwal to thè rescue, receivé these intervenuons. Our policy determines that kittens will be neutered at 6 months or2 kg in weight. whichever comes first. Kittens are availablè to be rehomed from 12 weeks old and arrangements will b8 made wrth the new owners for neutering at the appropriate "m&. This y¢ai. FCR have neutered 105 cats, microchipped 123 cats and vae¢inated 85 cats. FILEY CAT RESCUE TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 5APRIL 2023 Publle Benefft As staled in the chartys constitLrtion. FCR ha5 helped benefit the communty in sthral ways, as slated above. Volunte•r8 FCR currently has a small team of volunteers that help in the following areas.. providing vital day-to-day care for cats fundraising assisting wrth op8n days providing on-sit8 maintenance distribution of mèdia transportation Without the support of volunteers, the charrty wouldnl be able to fvnction. There are no paid empbyees at the Filey Cat Rescue. Fundraislng There have been Several events whl¢h have contributed to integr81 fijndraising.. 1 open day 1 day spent at supermarket 2 unpaid features gn local radio stations 3 unpaid features on V)e BBC News Inalonal and regionall As we are building a presencè in the local ¢onwnunty, ￿ are also receive regular donatitsns of eat food, litter, blankets, toys etc. FCR ajso has a collection bin for such donations in the local Tesco sup8rmarket. c￿er the yèar, FCR has introduced a monthly'lAeowsletterf- emailing to subscnbers. This is a key source of regular income for the charty which has raised thousands of pounds in both monetAry donations a5 well as gifts from our Amazon Wshli5t. FILEY CAT RESCUE TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 5APRIL 2023 Financi41 rnview Prineiplè Fundlng Source Flley Cat Rescue's operational perfonnance for 2022r23 exceeded expectstions with a totsl defici( of £35, 173. The charity's main source of income is donations from the general public amounting to £92,023. As this was ourfirst year of operation, no legacy payments wére received. The majority of expendf(ure Is spent on cat food and care. alongsidè veterinary fees. FCR also chose to invest £17,826 into the expansion and upgrade of facilth'es, covering the cost of raw materials and labour ￿￿ts (most labour has been givan on a voluntsry b8sisI. Investment Policy and Objective$ FCR does not currenlly have an Investment Policy as a new charrty howevor, thKs is so¥nething whi¢h wo plan to address in the future wth th8 development of our legacy programme. FCR currently is the holder of a currènt account only. Reserv•# Poll¢y Filèy Cat Rescuè Intend to maintain a reserve of £5,000 such that there is adequate funding availablè to ¢over any emergancy reparative works. Future Plan8 Thè trustees plan to continue to provide top4ier Ca￿ fr)r as many cats and kittens as the charity can financially support FCR are also looking at upgrading some of the accommodation for eats on site over the coming year. structure, governan¢e and manageme The charty is controlled by rts ¢onstrtution a5 its governing do¢umenL The trustees who served during the P6riod and up to the date of signalura oftha financial statements were". Mark Lewis Christina Lewis Aan Leb*7S Victoria Ethards Thomas Moran (Resigned 26 Novembèr 2023) FILEY CAT RESCUE TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 5APRIL 2023 statement of trusteu. re8ponsiblllties The trustees 8re responsible fDr preparing the Trustees, Report and th8 financtal statements in accordance wf(h applic8ble law and Unf(8d Kingdom Accounting 8tsndards IUnite¢J lQngdom Gènerally Acc&pled Accounting Practice). The law applicable to charities in Engl8nd and Walès requires the trustses to prepare financial statemènts for each financial year which gNe a true and fair view of the stste of affairs of the charity and of the incoming resoU￿e$ and application of resources of the charity forthat Period. In preparing these financial statements, th• trustées ar¢ required to.. select suitable accounting policies and then apply tham consi8tenlly', - observe the mathods ènd principles in the Charrtitss SORP", make judgements and estimates that are reasonable and prudent. stste whether applicable accounting stsndards have b8én followed, subject to any matorial departurè5 disclosed and explained in the financial ststgments., and prepare the financral statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. Thè trust8es are responsible for keeping sUffic￿nt accounting reeords that disclose with Teasonable accuracy at any time the finan¢ial position of the ¢harity and enable them to ensuré that the financial statements comply wth the Charrties Act 2011. the Charity (Accounts and Reportsl Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of thè charity and hence for taking reasonable stèps for the prevention and detection of fraud and other irregulariti'es. The tru reportwas approved by the Board of Trustees. Mark Lewis Truatee FILEYCAT RESCUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FILEY CAT RESCUE I reportto th• tsusto88 on ry examin8Uon efthtr finan¢tal $tat$rnents of Flley Cot Ré$cue (tho chèrityl forthe Pertod endod 5 April 2023. Respon$lbiJit1•8 and basJ$ of Rport A6 tho trustees of the ¢hartty you are re5ponsibk lorth8 prepo￿￿0￿ olthe )108ncRI 8t•tements in accordanco Wth the requirements efthe Charib"05 A¢t2011 lthe 2011 Artl. I report in respect of tny examinallon otthe charlty8 financk81 statements Eam&d out undar $ot*lon 145 of thè 2011 Act. In e3rying out my exèmlftÉtion I have folowed all the applk8ble DiTecl¢n8 gNon by the Charity Commlssion under 5e¢tion 14515llbl orthe 2011 Act Ind*pendent 8tatwn8#t I hwe complèted my èxamination. I confirrn that no Matte￿ havo eorn• to my attention In cmnectton *ith 1he eAamin8tion giwng me cau56 to beli6v8 that in any materfal respett acc¢untlng rÈcor(Js wero not kept in re¥peciofth8 charity as requlf6d by se¢tbn 130 ofthe 2011 Aot or tha fnanaal statements do not attord those records". or the ffngncial stslèm6nts do not oorTrpiy wlth the 8ppllcablg r8quir8ments con¢ernlng thè forni and contènt tsf account% Sgt out fft thé Charitifrs IAeeounts 2nd R6POrtsl Reoulatlons 2008 olh8rthen any requirement that th¢ eccounts glve a true 8nO falr ￿eW ¥thlch 1$ not 8 mattèr ¢onBlder¢d 88 Part of an Ind6pend8nt ex•mlnÈtion sho no concerns and havt Come aero$8 no oth¢r matters In cortnection with the ex4rn1nblion to which atténtion rawn In th1$ report In order lo 8nable 8 proper understandlng ofthe fiTranC￿l $tstsm8nts to ba reached. verard BA FCA ee Holrtyd Club hambers Museum Street Ytsrk Y017DN Nig Dated. !.%:.IL.L5 FILEY CAT RESCUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 5 APRIL 2023 UnM#trJeted fvnds 2023 Inc Donations and legacies Notss 109,849 Ex nditure Ch3rf(2ble activrties 74,676 Net income for the Pefiodl Net movem•nt In fund¥ 35,173 Fund balan¢es at 8 March 2tr22 Fund balances * 5 Aprll 2023 35,173 The statement of financial activit¢g8 includes all gains and losses recognised in tho Period. All Incomé and èxp&nditura derive from continuing actwrt4es. FILEY CAT RESCUE BALANCE SHEET ASAf5APRIL 2023 2023 Current assets Cash at bank and in hand 35,173 Net current ass&ts 35,173 Income funds Unrestricted fijnds 35,173 35,173 The finan ststeTrr¥ts were approved by the Trustees on . 11 Mark Lewis Trustee FILEY CAT RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5APRIL 2023 Accountlng pollcl•8 1.1 Reportlng period These financial stslements are for a period longer than one year as this is the fjr5t sel of financial statemènts for the Charity since incorporation. As this is the sèt of financial st8ternents there are no comparative figures. 1.2 A¢¢ouftting conventl¢n The financial statements have been preparad in accord8nce wth the charity'$ Igovernlng documènll, the Charitiès Act 2011. FRS 102 The Financial Reporting Stsndard appllcable in the UK and Republic of Ireland" I'FRS 102.1 end the Charities SORP "Accountsng and Reporting by Charitse5'. Ststement of Reeommonded Practice applicable to ch8rrties preparing their accounts in accordance wrth the Financial Reporting Standard applicable in tho UK and Republic of Ireland IFRS t02r (effective 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantsge of the provisions in the SORP for chantiès not to prèpar8 a Statement ol Cash Flows. The financial ststements havt departed from the Charrties (Accounts and Reports) Regulations 2008 only lo the extent requlred to provide a truè and fair view. This departurè has involved following th$ Ststemenl of Recommended Practice for charthes applying FRS 102 rath¢¥ than thè version of the Ststemont of Re¢ommended Practice which is referred to in the Rogulations butwhich has since been wrthdtawn. Th& finaneial Staten￿nts arè prepared in sterflng. the functignal currency of the charity. Monatsry amounts in these financial ststembnts are rounded to the nearest £. The financial statements have beén prepared under the histori¢al cost convention. The principal accounting policies adopted aro Set out below. 1.3 Going Goncem Al the lime tsf approving the ffnancial statèments, the truste&s hav8 a reasonable expectstion that th8 ¢hanty has adequate rosour¢es to continue in operational exk%tence for thè foreseeable future. TIFUS thé trustees continua to adopt thè going con¢ein basis of accounting in prapar¢ng the financial staternents. 1.4 Charitable fvnds Unrestricted fiJnd8 are available for usè at thè discretK*n of thè Iruslèes in furtherance of their charitable objectives Restricted lun¢Js are subject to specific conditions by dgnors as to how they may b8 used. The purposes and uses of the restricted funds are set out in th6 notes to the financial ststements. Endowmont funds are subjed to specifle condrtions by donors that the Capital must be maintained by the charity. 1.5 Income Income is recognised when the charty is lègally entitled to it after any perfomiance conditlons h8ve b8en met. the amounts can be measured reliably, and it is probable that income will be receNed. Cash donakn'ons are recognised on receipt. Oth6r donations are recognised once the chanty has been notffied of the don*ion, unless performance condf(ions require doferral of the amount Income tsx recoverable in relat¢on to donations received under GiftAid or dèeds of ¢ovarJant is recognised at the time of the donation. Legacies Ore recognised on receipt or Othe￿ise rf the charty has been notified of an impending distribution, the amount is known, and receipt IS 8xpectèd. 11 the amount is not known, the legacy is trèated as a contingent asset FILEY CAT RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 5APRIL 2023 Ac¢ountlng pollcies (Continued) 1.6 ExpendTrture Expendrture is recognised once therè is a legal or con8truth.ve oblFgalion to transfer economic benefit to a third party, f( is probable that a transfer of economtc béneffts will be required in settloment, and the ampunt of thè oblig81ion can be measured ieliably. Expenditu￿ 15 cla55ified by activity. The costs of each act￿lty are made up of the total of direct costs and shared costs, including support costs inVo￿ed in undertaking each actwity. Diroct costs attributable to a single activity are allo¢ated directly lo that actwity. Sharad costs which contribute to more than one aetiwty and support costs which are not attributable to a singPe actwity ar& apportioned btheen those activrf(ies on a basis consistent wtth the use of resources. Central staff costs are allocatad on the basis of time spent, an¢J depreciation charges are allocated on the portion of the ass¢*s use. 1.7 Cash and cash èquivalents Cash and cash equivalents include cash in hand. deposlts hèkt at call with banks, other short-term liquid investments with 0￿ginal maturities of three months or less, and bank overdrafts. Bank overdrafts are Shown within borrowings in current liabilrtias. Baslc Ilnanclal assots Basic financial assets, which irtclude debtors and cash and bank balances, are inrf(ially measured at transaction price including trarlsaction costs and are subsequently carried at amortised cost using thè effective inlertrst mèthod unless the arrangement Constitutes a financing transaction, where the transaction is megsured at thé presènt value of the future receipts discountèd at a rnarket rate of interest Financial asset5 classified ag receivoble within onè year are not amortised. Basic financialliabiliuos asic financial liabilities, including creditors and bank loans are inrtially recognised at transactlon price unless the arr8ngement Constitutes a financing transaetion, where the debt instrument is measured at the present valuè of the luture payments discount¢d at a market r8te of Interest. Financial liabilitiès ¢la5sified as payable within one year are not amortised. Debt instrun*nts are subsequently carried al amortised cos( using the effectNe interest rate method. Trade er8df(ors are obligations lo pay for goods or services that have been a¢q￿l￿d in the ordinary course of operations from suppliers. Amounts payable are classified as current liabililtas rf payment is du6 within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recogftise(J inth.ally at transaction price and subsequently mèasured at amorts'sed cost using thé effects.ve interest method. Derncognillon of flnanclalllabllities Financial liabilities arè derecognis&d when tha charity s coTrtractual obligations expiie or arè discharged or cancelled. Donatlons and leg%le8 Unrestrlctsd funds 2023 Donations and grfts 109,849 10- FILEY CAT RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONnNUED) FOR THE PERIOD ENDED SAPRIL 2023 Charitablè activrtl•• Exp•nditute 2023 Purchases Veterinary expenses Computer expensès Insurance Llght and heat Machinèry hire kledical equipment Medication Motor expenses P05tage, printing and statkjnery Advertising Repairs and malntenance Subscriptions Cleaning Svndry èxpenses 31,054 27,717 2,103 214 1,738 613 120 752 786 263 245 7,047 626 1,382 16 74.676 74.676 Trust•e8 None of the tNstees lor any persons connected wrth them) received any remuneration or benèfjts from the charity during the Period. Related party transa¢tions Thère were no dl$closabl& related party Iransact(ons during the Pèriod. **Charity Independent Examination Tool** ## **Version Number: 3.0 (Dec 2022) Tailoring Checklist** 1. Complete the following data concerning the client. This will then appear on every sheet. **----- Start of picture text -----**
Client name Filey Cat Rescue
Year-end 5 April 2023
File number FIL10
**----- End of picture text -----**
This page is a record of the responses given to the online tailoring questions. It should be noted that any answers changed in this sheet will NOT then change the available sheets. To make changes to the contents, the user is advised to revisit the online questionnaire to either complete another full tailoring checklist or select only the required sheets and copy these into the generated file. The responses given on this page will impact the conditional formatting on the 'Progress' sheet. If further sheets are added, it is advised to change the responses here as well. This is also good practice to ensure that a clear audit trail is maintained. _All references to ISAs, ISQC1 in this audit programme are to the applicable FRC's UK versions as updated in July 2020 or later. References to Practice Note 11 are to the latest version, issued November 2017. References to the Revised Ethical Standard (ES) are to the December 2019 version._ Key: * - Suggested sheet/document, but a template is not included in the audit tool. These will usually appear in the sheet indexes and suggestions for where further guidance can be found will be provided where applicable; P - Specific partner sign off required on the sheet. |**Ref**
**Question**
**CURRENT FILE**
Do you want:|**Answer**
**Associated Sheet(s)**| |---|---| |IE001
Progress Tracker
IE002
Review Points
IE003
File index
IE004
Completion memorandum
IE005
File Completion checklist
IE006
Trustees' Annual Report (accruals basis only)
IE007
Format of IE report, including justification of opinion
IE008
Form and content of accounts
IE009
Failure in adequate accounting records|No
Progress
Yes
Review
Yes
ChIE - Index
Yes
ChIE - B1
Yes
ChIE - B1.1
Yes
ChIE - B3
Yes
ChIE - B4
Yes
ChIE - B5
Yes
ChIE - B6| |IE010
Reporting matters of material significance to charity regulators|Yes
ChIE - B6.1| |IE011
Summary of uncorrected misstatements
IE012
Queries for partner
IE013
Points forward for next year|Yes
ChIE - B8
Yes
ChIE - B9
Yes
ChIE - B10| ||| |IE013
Planning memorandum
IE014
Acceptance procedures
IE015
Understanding the charity
IE016
Eligibility for Independent Examination
IE017
Materiality ranges|Yes
ChIE - C1
Yes
ChIE - C1.1
Yes
ChIE - C2
Yes
ChIE - C3
Yes
ChIE - C4| ||| |IE018
Accounting policies, estimates and judgments
IE019
Analytical review
IE020
Review of accounting records and transactions
IE021
Post balance sheet events
IE022
Related party transactions|Yes
ChIE - D1
Yes
ChIE - D2
Yes
ChIE - D3
Yes
ChIE - D4
Yes
ChIE - D5| ||| |Z001
Do you want a blank working paper to customise?|Yes
Blank Sheet| ||| |**PERMANENT FILE**
PAF000
Do you want to include permanent audit file sheets?
The following forms for the permanent audit file are available. Please select those requi
PAF001
Permanent audit file index
PAF002
Statutory information
PAF003
Details of bankers and professional advisors
PAF004
Know your client checklist
PAF005
Register of laws and regulations
PAF006
Details of related parties
PAF006.1
Related parties checklist
PAF007
Significant accounting policies
PAF008
New client checklist
PAF009
Systems overview
PAF010
Register of non-audit services
PAF011
Register of involvement in the independent examination|No
Ch - PAFi; Ch -
PAF02; Ch - PAF03;
Ch - PAF04; Ch -
PAF05; Ch - PAF06;
Ch - PAF06.1; Ch -
PAF07; Ch - PAF08;
Ch - PAF09; Ch -
PAF10; Ch - PAF11;
red.
No
Ch - PAFi
No
Ch - PAF02
No
Ch - PAF03
No
Ch - PAF04
No
Ch - PAF05
No
Ch - PAF06
No
Ch - PAF06.1
No
Ch - PAF07
No
Ch - PAF08
No
Ch - PAF09
No
Ch - PAF10
No
Ch - PAF11| ||| Page 1 of 35 Croner-i Navigate Audit November 2022 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 17/10/2023 Ref:
Year end:05-Apr-23 Reviewed by: N. Everard Date: 18/12/2023
File number:FIL10
Manager/Partner review comments
This schedule is where all review points raised by the manager and/or partner on the file should be collated.
All points should be raised and cleared by the same reviewer. All comments raised on the file should be answered within the body of the working paper file and should not rely
on any content in this schedule. Practitioners should follow their firm's internal guidance on the retention of review points when the engagement is closed down.
**----- End of picture text -----**
Schedule Ref Raised by Review Comments Addressed by Response Cleared? Page 2 of 35 Croner-i Navigate Audit December 22 |Client Name:Filey Cat Rescue|Ref:| |---|---| |Year end:05-Apr-23|| |File number:FIL10|| |**Independent Examination Index**|| _Schedules marked with an asterix are not included within this programme._ _Although it is expected that the majority of work performed will be documented in schedules provided, the examiner may decide that additional testing is required. This sheet provides a suggested index structure, which should be tailored to the charity's specific circumstances. The level of additional testing should be based on professional judgment and what is reasonable given the size and nature of the charity's activities._ |**A ACCOUNTS**
Final accounts*
Final Journals*
Draft accounts*
Typing instructions*
Letter of representation*
Letter to management*
**B FILE COMPLETION**
Completion memorandum
File completion checklist
Principal review*
Trustees Annual Report
Independent Examiners' Report
Form and content of accounts
Failure in adequate accounting records
Reporting matters of material significance to charity
regulators
Assignment highlights*
Summary of uncorrected misstatements
Queries for partner
Points forward to next year
Observations on charity's operations*
Senior/manager review*
Cleared notes and queries*
**C PLANNING**
Planning memorandum
Acceptance procedures
Understanding the charity
Eligibility for Independent Examination
Materiality summary
Points forward from last year*
Budget and performance summary*
Time ledger printout*
**D**
Accounting policies, estimates and judgements
Analytical Review
Review of accounting records and transactions
Events after the balance sheet date
Related party transactions
**E GOODWILL/INTANGIBLES***
Lead schedule*
**F FIXED ASSETS***
Lead schedule*
Additions and disposals*
Depreciation - basic/calculation*
Grants received/receivable*
**G INVESTMENTS IN GROUPS***
Lead schedule*
**H INVESTMENTS***
Lead schedule*
Evelyn portfolio - Dobson Trust
Evelyn portfolio - Additions
Evelyn portfolio - Disposals
COIF Charities Investment Fund
Annual Fund Report (Filey Bulmer Trust)
**I STOCK AND WIP***
Lead schedule*
**J DEBTORS & PREPAYMENTS***
Lead schedule*
List of debtor balances*
Bad and doubtful debts*
Prepayments*
**K BANK BALANCES & CASH***
Lead schedule*
Virgin General account
Virgin St Oswald's fabric fund
Virgin St John's fabric fund
Virgin Fees account
Virgin Baby & Toddlers account
Virgin Youth account
CCLA CBF deposit account
Bank reconciliations*
Bank certificates*
**ANALYTICAL REVIEW AND OTHER**
**SUBSTANTIVE WORK**|**A1**
**L CREDITORS & ACCRUALS***
Lead schedule*
List of creditor balances*
Accruals*
Hire purchase*
**M LONG TERM LOANS***
Lead schedule*
**B1**
**B1.1**
**N PROVISIONS***
Lead schedule*
**B3**
**B4**
**O CAPITAL***
**B5**
Capital, Funds/Reserves and statutory records*
**B6**

**B6.1**
**P TAXATION***
Summary of tax debtors*
**B8**
Tax reclaims / correspondence*
**Q INCOME***
Incoming resources*
Dividends and interest received/receivable*
Rent received/receivable*
**C1**
**R EXPENDITURE***
**C1.1**
Interest payable*
**C2**
Subscriptions and donations*
**C3**
Insurance cover and premiums*
**C4**
Repairs and renewals*
Legal and professional*
Entertaining*
Sundry expenses*
**S STATEMENT OF CASH MOVEMENT***
Lead schedule and explanations*
**D1**
**D2**
**T SUBSEQUENT EVENTS***
**D3**
Subsequent events - test objectives*
**D4**
**D5**
**U VALUE ADDED TAX***
VAT account*
VAT turnover reconciliations*
VAT checklist*
Analysis of VAT account*
**V ACCOUNTS WORKING PAPERS***
Bank account*
Analysis of receipts*
Unrecorded receipts*
Analysis of payments*
Unrecorded payments*
Cash account*
Analysis of receipts*
Analysis of payments*
Petty cash account*
Summary receipts/payments*
Wages, PAYE etc., summary*
Creditors control account*
Debtors control account*
**W RECORDS RECEIVED***
Summary of items*
**X PROCESSING***
Year end trial balance*
Journals*
Nominal ledger printout*
Posting summary/data entry*
Opening trial balance*|| |---|---|---| Page 3 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 17/10/2023 Ref:
Year end:05-Apr-23 Reviewed by: N. Everard Date: 18/12/2023
File number:FIL10
**----- End of picture text -----**
## **Final Accounts - CCH ref 454394** **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 12/12/23 Ref:
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 B1
File number:FIL10
Completion memorandum
**----- End of picture text -----**
_The purpose of this memorandum is to :_ _(a) document the conclusions and the basis for the independent examination opinion, and so enable the issuing of the accounts for signature; and_ _(b) document any matters arising between the issue of the accounts to the client for approval and completion of the independent examiner's report. These can be either free form notes, a reference to the relevant checklist or a combination of both._ _**CC32 Direction 3** : Keep a record of the examination and the conclusions reached which is sufficient to allow a third party unconnected with the work to conclude that the examiner has followed the Directions._ ## **1. Approval for issuing accounts for signature** ## I confirm that: - 1 We have obtained and documented, on a timely basis, sufficient appropriate evidence to be able to draw reasonable conclusions on which to base our opinion as independent examiner and to support our report to the trustees. - 2 Materiality was set at an appropriate final level. - 3 All threats to objectivity and independence have been properly addressed. - 4 Any differences of opinion amongst the engagement team have been resolved in accordance with the firm's procedures. - 5 Appropriate communication has been sent to those charged with governance. - 6 Written representations have been requested from management regarding their responsibility for the accounts and other matters as appropriate. - 7 All work that needs to be undertaken before the independent examiner's report is signed is specified below. I authorise the issue of the accounts for approval. Partner: N. Everard Date: 18/12/2023 ## **2. Approval for signing the independent examiner's report** I confirm that: - 1 The independent examination complies with professional standards and applicable legal and regulatory requirements. 2 A sufficient and appropriate record for the basis of the independent examiner's report has been documented. - 3 There are no factors to indicate that the representations received from the trustees cannot be relied upon. - 4 The independent examiner’s report issued is appropriate in the circumstances. 5 An approved copy of the accounts will be placed on the working paper file. I authorise the signing of the independent examiner's report. Partner: N. Everard Date: 18/12/2023 **3. File completion B1.1** Completed - YES **4. Trustees annual report B3** Completed - YES **5. Format and justification of independent examiners report B4** Completed - YES **6. Review of accounts** **B5** Completed - YES Page 5 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
7. Failure in accounting records B6 Completed - YES
8. Whistleblowing to the Charity Commission B6.1 Completed - YES
9. Unadjusted errors B8 Completed - YES
**----- End of picture text -----**
Page 6 of 35 Croner-i Navigate Audit December 22 |Prepared by:|Prepared by:|CL|Date:|19/10/2023|Ref:| |---|---|---|---|---|---| ||Reviewed by:|NCE|Date:|18/12/2023|**B1.1**| ||||||| |Client Name:Filey Cat Rescue|Prepared by:|CL|Date:|19/10/2023|Ref:| |---|---|---|---|---|---| |Year end:05-Apr-23|Reviewed by:|NCE|Date:|18/12/2023|**B1.1**| |File number:FIL10|||||| |**File completion checklist**|||||| _This form deals with the various points that ought to be cleared before the opinion is signed. It should ensure that the working papers are complete, conclusions are documented and that the requirements under the legislation are met._ _**CC32 Direction 3** : Keep a record of the examination and the conclusions reached which is sufficient to allow a third party unconnected with the work to conclude that the examiner has followed the Directions (including Directions 1 and 2)._ - 1 Has the _Planning memorandum_ ( **IE C1** ) been satisfactorily completed? - 2 Have any risks identified at the planning stage been appropriately considered and adequately minimised? - 3 Have the work programmes been fully completed? - 4 Have working papers been prepared giving details of the work undertaken and conclusions reached, including any areas of concern and matters of professional judgement? - 5 Have all final journals been recorded and processed to produce a closing trial balance agreeing with the accounts? Ensure that a copy of both the trial balance and the accounts is on file with detailed schedules supporting disclosures. - 6 Has the analytical review been fully documented ( **IE D2** )? _(CC32 Direction 3)_ - 7 Have all queries and problems been properly cleared or carried forward to points for principal/highlights? - 8 Have copies of all relevant information that was relied upon and/or considered in carrying out the examination (for example copies of the governing document, trustees' meeting minutes and a record of discussions with the charity's trustees and the charity's staff) been placed on file? _(CC32 Direction 3)_ - 9 Does the file contain evidence of `principal' review? - 10 Have all principal review points been cleared? - 11 Are the terms of engagement still appropriate and has the appointment been confirmed in a communication with the trustees? _(CC32 Direction 3)_ - 12 Has the permanent file been updated for information obtained from the governing document, trustees' meeting minutes and discussions with the charity's trustees and staff? - 13 Have all matters of concern been resolved and documented with the trustees and charity staff together with details of any subsequent verification and vouching/ checking procedures used? _(CC32 Direction 3)_ - 14 Has the justification of opinion form ( **IE B4** ) been completed? 15 Has a letter of representation been drafted confirming all relevant representations? - 16 Has a budget been set for next year? 17 Has the whistleblowing checklist ( **IE B6.1** ) been completed? 18 Has the client complied with the firm's money laundering procedures? - 19 Has the examiner confirmed and documented that he has the qualifications and membership (where required) to carry out the examination ( **IE C1.1** )? _(CC32 Direction 3)_ - 20 Have schedules **C1.1** _(Acceptance procedures)_ and **C3** _(Eligibility for an independent examination)_ been fully completed? _(CC32 Direction 3)_ - 21 Has a copy of the trustees' annual report been placed on file, where accruals accounts are prepared? _(CC32 Direction 3)_ - 22 Have details been recorded on file of any matters identified as matters of material significance which the examiner must report to the Commission, or any relevant matters that the examiner chose to report to the Commission? _(CC32 Direction 3)_ - 23 If issued, ensure a letter of engagement signed by the trustees is on file. ||Yes/No|Initials| |---|---|---| ||**Yes**|**CL**| |||| ||**N/A**|**CL**| ||**Yes**|**CL**| |||| ||**Yes**|**CL**| |||| ||**Yes**|**CL**| ||**Yes**|**CL**| |||| ||**Yes**|**CL**| |||| |||| ||**Yes**|**CL**| |||| ||**N/A**|**CL**| ||**N/A**|**CL**| |||| ||**Yes**|**CL**| |||| ||**N/A**|**CL**| |||| ||**N/A**|**CL**| ||**Yes**|**CL**| ||**Yes**|**CL**| ||**N/A**|**CL**| ||**Yes**|**CL**| ||**Yes**|**CL**| |||| ||**Yes**|**CL**| |||| ||**Yes**|**CL**| |||| ||**Yes**|**CL**| |||| ||**N/A**|**CL**| |||| ||**Yes**|**CL**| Page 7 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 12/12/2023 Ref:
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 B3
File number:FIL10
**----- End of picture text -----**
## **Trustees' Annual Report** _**Objective:** to obtain sufficient evidence that the trustees' annual report is consistent with the accounts._ _**CC32 Direction 12** : Compare the trustees' annual report (or for a charitable company the combined trustees' and directors' report) with the accounts. Compare any narrative information or figures in the trustees' annual report with the accounts in order to identify any material inconsistency between the trustees' annual report and the accounts._ |1
(a)
review of charity's activities;
(b)
developments during the year;
(c)
trustees' details and transactions.
2
3
4
5
Check that any figure for reserves quoted in the trustees'
annual report is not materially inconsistent with the accounts.
Note any implications for the examiner's report and for
separate reporting to the Commission.
Complete adisclosure checklist
covering the trustees' annual
report.
Other tests:
Review of financial references in the trustees' report to ensure
that they are consistent with the accounts, including:|Covered by
accountancy Y/N
Results
satisfactory
Y/N
Ref/comments
Initials and
date
**Y**
**Y**
**CL 12/12/23**
**Y**
**Y**
**CL 12/12/23**
**Y**
**Y**
**CL 12/12/23**
**Y**
**Y**
**CL 12/12/23**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**| |---|---| Page 8 of 35 Croner-i Navigate Audit December 22 Client Name:Filey Cat Rescue Prepared by: CL Date: 19/10/2023 Ref: Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 **B4** File number:FIL10 ## **Format of Independent Examiners' Report, Including Justification of Opinion** _The purpose of this form is to ensure that there is enough evidence to show that the independent examiner has considered the form of opinion to be given, and that the report gives the information required by the Charities Act. The independent examiner should comment on any problems and indicate how the opinion is affected._ _**CC32 Direction 13** : Review the conclusions from the independent examination and prepare and sign the independent examiner's report. The content of the report must cover all the matters required by the 2008 Regulations. If the examiner has identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or in this Direction are present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner's report._ |1
**Y**
2
**Y**
3
**N/A**
4
(a)
**N/A**
(b)
**N/A**
5
(a)
**N**
(b)
**N**
(c)
**N**
(d)
**N**
6
**N**
7
**N**
8
**N**
9
**Y**
10
**N**
11
**Y**
12
**N/A**
13
**N/A**
14
**Y**
15
(a)
**N/A**
(b)
**N/A**
Does the report state that it is given in respect of an examination under s145 of the Charities Act 2011
and in accordance with the Directions given by the Commissioners under section 145(5)(b) of the
Charities Act 2011?
Does the report clearly state the name of the charity and the financial year?
Does the report give the independent examiner’s name, address and any relevant
professional qualifications or professional bodies of which he is a member?
Where the charity whose accounts are being examined is a company, does the report confirm that the
accounts are not required to be audited under Part 16 of the Companies Act 2006?
Are there any indications that:
adequate accounting records have not been maintained;
the accounts do not agree with the accounting records;
the accounts do not comply with the regulations on form and content for
accruals accounts;
where the accounts do not comply with the SORP due, in the opinion of the trustees, to the
'true and fair' override, has this fact been noted in both the accounts and examiners report?
Is there any other matter which should be brought to attention to enable a reader
to reach a proper understanding of the accounts?
Is there any material expenditure or action contrary to the governing documents of the charity?
Is there any evidence that accounts prepared on the accruals basis are materially inconsistent with the
trustees' annual report?
exercised discretion and reported relevant matters direct to the Commission?
If the gross income of the charity exceeds the sum specified in section 145(3)(a) of the Charities Act
2011 (currently £250,000), does the report specify the basis on which they qualify to act as an
independent examiner in accordance with that section?
In the event of the independent examination being allowed by dispensation in place of an audit, does the
report specify the date when the Commission dispensed with the requirement from an audit?
Is the report signed by the examiner and dated?
Have you:
reported matters of material significance direct to the Commission?_(see Reporting matters of_
_material significance to charity regulators checklist on_**_ChIE - B6.1_**_)_
Where the examination was of group accounts ensure that:
the wording of the report has been appropriately amended to make it clear that the
examination was of the group's accounts; and
the report considers the conclusions with reference to the review
of the group accounts and the trustees’ annual report.
Have you been unable to receive all information and explanations that you deem necessary?
If relying on the work of others in undertaking the independent examination, are you fully satisfied with
their work and that the work has been fully documented?|Initials
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**
**CL**| |---|---| Page 9 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 19/10/2023
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023
File number:FIL10 Schedule ref: B5
Form and contents of accounts
**----- End of picture text -----**
_**Objective:** to provide a reasonable basis on which to decide whether or not the accounts comply with the regulations as to the form and content of charity accounts._ _**CC32 Direction 10** : Check the form and content of the accounts._ _Carry out detailed procedures as the examiner considers necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner must:_ - _where receipts and payments accounts have been prepared, check that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified; or_ - _where accruals accounts are prepared, check that they comply with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and the applicable accounting standard; and_ - _if the charity is a company, check that the accounts also comply with the applicable company law requirements._ _See Navigate Audit > Charity > Programmes > Using the programmes > Independent examination specific programmes_ |1
Consider the accounting and disclosure requirements of:
(a)
The Charities (Accounts and Reports) Regulations;
(b)
SORP - Accounting and Reporting by Charities;
(c)
Charity Reporting and Accounting: the essentials(CC15d)
(d)
Receipts & Payments Accounts Pack(CC16)
2
Complete the appropriate disclosure checklists.
3
Where receipts and payments accounts have been prepared, check that the
charity can lawfully prepare such accounts, that all the accounting statements
are present and that the funds of the charity are correctly identified.
4
Where accruals accounts are prepared, check that they comply with the SORP
and applicable accounting standard.
5
If the charity is a company, check that the accounts also comply with the
applicable company law requirements.
6
Note any implications for the examiner's report and for separate reporting to the
Commission
7
Other tests:|Covered by
accountancy
Y/N
Results satisfactory
Y/N
Ref /
comments
Initials and
date
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**N/A**
**N/A**
**N/A**
**Y**
**Y**
**CL**
**19/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**

**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**CL**
**19/10/2023**| |---|---| Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 19/10/2023
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023
File number:FIL10 Schedule ref: B6
Failure in adequate accounting records
Objective: to obtain and record sufficient evidence to provide a reasonable basis for the identification of any material failure to maintain such records.
CC32 Direction 5 : Check that accounting records are kept to the required standard and in compliance with the relevant legislative requirements.
Review the accounting records maintained in accordance with section 130 of the Charities Act 2011, or, in the case of a charity that is a company, the accounting records maintained in
accordance with section 386 of the Companies Act 2006, in order to provide a reasonable basis for the identification of any material failure to maintain such records and any material misstatement
of transactions in those records.
**----- End of picture text -----**
|1
Review accounting records to ensure that they:
(a)
are complete and kept to the required standard;
(b)
are well organised;
(c)
are capable of ready retrieval and analysis;
(d)
are up to date at the time the accounts are prepared;
(e)
are readily available; and
(f)
ascertain the financial position at the period end and any selected date.
2
Ensure that the accounting records contain:
(a)
details of all money received and expenditure paid with date and nature of transaction;
(b)
details of assets and liabilities (which could simply be files for unpaid invoices and amounts
receivable for smaller charities) at the end of the reporting period;
(c)
a record of stocks and fixed assets held; and
(d)
if the charity has one or more branches which are administered separately but are part of the
charity, the details of the income and expenditure and any assets and liabilities of each branch.
3
Ask the trustees:
(a)
how they ensure the accounting records are complete;
(b)
if their approval has been obtained for any corrections made or records created during the
examination;
(c)
if they carried out a review of the charity's internal financial controls in the year reported.
4
Where examining group accounts:
(a)
discuss with the trustees and the person who prepared the group accounts what steps they
have taken to satisfy themselves that the transactions and results reported in the group
accounts for any consolidated subsidiary, joint venture or associate are real and that
accounting records exist to support those transactions.
(b)
if not satisfied that there is a factual basis for the inclusion of any subsidiary, joint venture or
associate in the group accounts, or not satisfied with the explanations given, consider the
implications for the examiner's report.
5
Charitable companies dealing in goods must maintain stock records as set out in section 386(4) of
the Companies Act 2006.
6
Note any implications for the examiner's report and for separate reporting to the Commission.
7
Other tests:|Covered by
accountancy
Y/N
Results satisfactory
Y/N
Ref/comments
Initials and date
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**Y**
**CL 19/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**Y**
**Y**
**CL 19/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**CL 19/10/2023**| |---|---| Page 11 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 19/10/2023
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023
File number:FIL10 Schedule Ref B6.1
Reporting matters of material significance to charity regulators
**----- End of picture text -----**
_Sections 156(2) of the Charities Act 2011 places a duty upon the independent examiners of both the non-company and company charities to make a report to the Charity Commission, where in the course of their examination, they identify a matter, which relates to the activities or affairs of the charity or of any connected institution or body, and which the examiner has reasonable cause to believe is likely to be of material significance for the purposes of the exercise by the Commission of its functions under section 156(3) of the Charities Act 2011. See Navigate Audit > Charity > Guidance and methodology > Audit and reporting requirements > Reporting matters of material significance to charity regulators_ Charity regulators have identified nine matters of significant concern which are of material significance to their work and so give rise to a reporting duty. For each of the matters below, give details including the nature of the matter if any ‘yes’ answers, and consider whether there is any evidence of reportable matters of material significance which ought to be reported to the charity regulators (e.g. Charity Commission). |**1**
(i)
(ii)
(iii)
**2**
(i)
(ii)
(iii)
(iv)
(v)
(vi)
**3**
(i)
(ii)
**4**
**5**|Examples include:
False accounting, theft or misappropriation by any charity trustee.
Examples include:
Failure to hold trustee meetings or otherwise to properly control the charity’s affairs.
Evidence of indifference or recklessness on the part of the charity trustees.
Failure to take professional advice without due consideration.
Functions delegated to third parties are not monitored and controlled.
Examples include:
Material applications of funds clearly outside the charity’s objectives.
Deliberate or reckless investments or other actions contrary to the trusts of the charity.
**Matters suggesting dishonesty or fraud involving a significant loss of, or a material risk to, charitable funds or assets**.
Evidence giving rise to doubts about the honesty or integrity of any charity trustee (e.g., evidence that the person is disqualified from acting as a trustee under 178 Charities Act 2011).
Evidence of theft or misappropriation by any employee, volunteer, agent or third party not reported to the police authorities or the Commission.
**NONE**
**Failure(s) of internal controls, including failure(s) in charity governance, that resulted in, or could give rise to, a material loss or misappropriation of charitable funds, or**
**which leads to significant charitable funds being put at major risk.**
Receipt by any charity trustee or connected person of any remuneration, benefits or other financial advantage without proper powers or consents.
Gross failure to keep accounting records, such that the auditor is unable to express an opinion on the accounts.
**NONE**
**Matters leading to the knowledge or suspicion that the charity or charitable funds, including the charity's bank account(s) have been used for money laundering or such**
**funds are the proceeds of serious organised crime or that the charity is a conduit for criminal activity.**
**NONE**
**Matters leading to knowledge or suspicion that the charity, its trustees, employees or assets, have been involved in or used to support terrorism or proscribed**
**organisations in the UK or outside of the UK, with the exception of matters related to a qualifying offence as defined by Section 3(7) of the Northern Ireland (Sentences)**
**Act 1998.**
**NONE**
**Evidence suggesting that in the way the charity carries out its work relating to the care and welfare of beneficiaries, the charity’s beneficiaries have been or were put at**
**significant risk of abuse or mistreatment**.
**NONE**| |---|---| Page 12 of 35 Croner-i Navigate Audit December 22 - **6 Matters suggesting single or recurring breach(es) of either a legislative requirement or of the charity’s trusts leading to material charitable funds being misapplied.** Examples include: - (i) Failure to obtain proper consent from the Charity Commission in respect of property transactions with connected persons, variation in the charity’s activities or the charity’s governing document, or similar breach of legislative requirements. - (ii) Attempts to evade direct or indirect tax. **NONE** - **7 Evidence suggesting a deliberate or significant breach of an order or direction made by a charity regulator under statutory powers including suspending a charity trustee, prohibiting a particular transaction or activity or granting consent on particular terms involving significant charitable assets or liabilities. NONE On making a modified audit opinion, emphasis of matter, material uncertainty related to going concern, or issuing of a qualified independent examiner’s report identifying matters of concern to which attention is drawn, notification of the nature of the modification/qualification/emphasis of matter or concern with supporting** - **8 reasons including notification of the action taken, if any, by the trustees subsequent to that audit opinion, emphasis of matter or material uncertainty identified /independent examiner’s report. NONE Evidence that significant conflicts of interest have not been managed appropriately by the trustees and/or related party transactions have not been fully disclosed in all** - **9 the respects required by the applicable SORP, or applicable Regulations. NONE** Page 13 of 35 Croner-i Navigate Audit December 22 |Client Name:Filey Cat Rescue|Prepared by:|CL|Date:|19/10/2023|Ref:| |---|---|---|---|---|---| |Year end:05-Apr-23|Reviewed by:|NCE|Date:|18/12/2023|**B8**| |File number:FIL10|||||| |**Summary of uncorrected misstatements**|||||| _Only those misstatements that are not regarded as clearly trivial should be recorded on this schedule. When considering whether a misstatement is material the practitioner should consider size, nature and circumstances._ |**Final materiality:**||**Considered clearly**
**trivial if below:**|**Considered clearly**
**trivial if below:**|| |---|---|---|---|---| |||||| |**_Narrative_**|**Dr**
**Cr**
**_SOFA (I&E)_**||**Dr**
**Cr**
**_Balance sheet_**|| |**NONE**||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |Total of potential adjustments||||| |1
2
3
4
5
None of the potential adjustments listed above are considered to be indicative of fraud.
None of the potential adjustments listed above individually or in total indicate that the overall strategy and
work programme need to be revised.
The effect of the uncorrected misstatements on our report is:
**_Conclusion_**
The client has been asked to adjust for all misstatements noted above.
Where the client has not adjusted for misstatements drawn to their attention, the letter of representation
explains the trustees’ reasons for not adjusting.||||| Page 14 of 35 Croner-i Navigate Audit December 22 Croner-i Navigate Audit Page 15 of 35 Detsmber 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 19/10/2023 Ref:
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 C1
File number:FIL10
**----- End of picture text -----**
## **Planning memorandum** _The purpose of this memorandum is to document fully the plan such that the independent examination can be performed in an effective manner and in accordance with the Charity Commission's Directions_ _**(CC32)** . In each section issues relevant to the planning should be recorded. These can be either free form notes, a reference to the relevant checklist or a combination of both._ ## **1. Approval of planning** I confirm that: - 1 The client is eligible for exemption from an audit. - 2 The firm can act as reporting accountants, being sufficiently independent or appropriate safeguards implemented. - 3 The terms set out in the current letter of engagement are still valid. 4 Sufficient understanding of the client has been obtained to enable an effective independent examination plan to be designed. - 5 Materiality has been set at a appropriate level. - 6 The work has been planned effectively in accordance with the Charity Commission's Directions, and the procedures tailored to the client's requirements, including additional procedures where appropriate. - 7 The engagement team collectively has the appropriate capabilities, competence and time to perform the independent examination engagement in accordance with professional standards and regulatory and legal requirements, and to enable an independent examiner’s report that is appropriate in the circumstances to be issued; 8 The staff assigned have been adequately briefed. Partner: N. Everard ## **2. Acceptance / continuance** Date: 18/12/2023 **C1.1** Completed - YES ## **3. Scope of engagement** **----- Start of picture text -----**
Standard IER
4. Understanding the charity C2 Completed - YES
5. Eligibility for independent examination C3 Completed - YES
6. Materiality C4 Completed - YES
**----- End of picture text -----**
Page 16 of 35 Croner-i Navigate Audit December 22 ## **7. Identified risks and engagement approach** _NOT AWARE OF ANY KEY ISSUES AT PLANNING STAGE, STANDARD APPROACH_ ## **8. Administration** N/A Page 17 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 17/10/2023 Ref:
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 C1.1
File number:FIL10
Independent examination acceptance procedures
**----- End of picture text -----**
_The Charities Act 2011 section 145(1)(a) describes an Independent Examiner as 'an_ _**independent person** who is reasonably believed by the charity trustees to have the_ _**requisite ability** and_ _**practical experience** to carry out a_ _**competent examination** of the accounts'._ _**CC32 Direction 2** requires that the examiner must not be influenced, or perceived to be influenced, by either close personal relationships with the trustees of the charity, being a major donor of having control or significant influence over a major funder to the charity, or through day to day involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the examination in a wholly objective manner._ _We recommend that the examiner's acceptance procedures are performed to the same standard as an audit engagement and this form therefore refers extensively to the FRC Ethical Standard._ _This form assumes knowledge of the Charity Commission Independent Examination Guidelines (_ _**CC32** ) and the FRC Ethical Standard. Procedures must be completed annually for all clients to ensure that the standards have been complied with._ _The current Ethical Standard can be found at:_ _Navigate Audit > Auditing Standards > Current Auditing Documents > FRC Ethical Standards > Revised Ethical Standard 2019_ Note whether advantage being taken of the Provisions Available for Audits of Small Entities (ES Section 6). _YES / NO*_ - _**Yes No**_ - _**Undue dependence on a client Paragraph 4.31**_ - Do the total fees for this client/group of clients exceed: i) 10% of the annual fee income of the audit firm or the part of the firm by reference to which **N** the engagement partner’s profit share is calculated? - ii) 15% of the annual fee income of the audit firm or the part of the firm by reference to which **N** the engagement partner’s profit share is calculated? - iii) Taking into account the firm's own policies (which may be tighter than those in the ES), has the firm identified that the audit engagement poses or could be seen to pose a greater threat to the firms’ independence, for example, due to its prestige or other factors? **N** - iv) Has the firm followed its internal procedures to ensure that any threat is mitigated to an acceptable level? **N** - v) Have any fees for this client been set on a contingent fee basis? **N** ## _**1 Undue dependence on a client**_ ## _**2 Loans to or from a client; guarantees; overdue fees**_ **----- Start of picture text -----**
Paragraph 2.20
Paragraph 4.11
a) Does the firm, covered persons or persons closes associated with them, have any loans or
guarantees to or from the client? N
b) Are there any overdue fees for any services? N
**----- End of picture text -----**
Page 18 of 35 Croner-i Navigate Audit December 22 ## _**3 Goods and services: gifts and hospitality**_ _**Paragraph 4.40**_ Have you, any covered persons or persons closes associated with them, accepted any gifts or **N** favours, including hospitality, from the charity, unless an objective, reasonable and informed third party would consider the value thereof as trivial or inconsequential? Have you offered gifts, favours or hospitality to the audited entity or its management (unless an objective, reasonable and informed third party would consider the value thereof as trivial or inconsequential)? ## _**4 Litigation**_ _**Paragraph 4.46**_ Is there any actual or threatened litigation between yourself and the client in relation to fees, work **N** relating to the independent examination, or other work? ## _**5 Family or other personal relationships**_ - _**CC32 Direction 2, 2.9 Paragraph 2.59**_ - a) Do you or any of your staff have any personal or family connections with the charity, its trustees or its officers? **N** - b) Confirm that neither you nor any of your staff have any day to day involvement in the **N** - administration of the charity _**6 Ex-partners or senior employees Paragraph 2.37**_ a) Has any officer of the company been a partner or senior employee in the practice? **N** b) Is the partner or any senior employee on the audit joining or involved in substantive negotiations with the client? **N** c) Does the firm currently have any staff 'loaned' to the entity, or have any returned to the firm on completion of a loan assignment? **N** ## _**7 Mutual business interest**_ _**Paragraph 2.3**_ Do you or any of your partners or staff have any mutual business interests with the charity or with an **N** trustee or employee of the charity? Page 19 of 35 Croner-i Navigate Audit December 22 _**8 Beneficial interests and trusteeships**_ ## _**Paragraph 2.16**_ Does the firm, any partner, covered person, or persons closely associated with them, have any financial involvement in the company in respect of the following: - a) Any beneficial interest in shares or other investments? **N** b) Any beneficial interest in trusts? **N** c) Any trustee investments, nominee shareholdings or ‘bare trustee’ shareholdings? **N** d) Any trusteeships in a trust that holds shares in an audit client? **N** ## _**9 Associated firms**_ Are you or your staff associated with any other practice or organisation which has any dealings with the company? **----- Start of picture text -----**
N
**----- End of picture text -----**
## _**10 Long association**_ ## _**Paragraph 3.1**_ - a) Have partners or staff in senior positions had a long association with the entity? b) Have any long association safeguards applied been communicated to the client entity? **N N** Page 20 of 35 Croner-i Navigate Audit December 22 ## _**11 Provision of other services, specialist valuations and advocacy by the firm or a network firm**_ **----- Start of picture text -----**
See Section 5 of the Revised Ethical Standard (2019); and
CC32, Direction 2
a) Are any services in relation to the management of the charity performed by the firm or a network N
firm?
b) Are any accounting services performed for the charity such as preparation of the statutory Y
accounts from trial balance, bookkeeping or payroll services?
c) Do the accounts include any specialist valuations carried out by the firm or a network firm
(including actuarial valuations and valuations of financial instruments required by FRS 102)? N
d) Are any internal audit services provided by the firm or a network firm? N
e) Are the firm or a network firm currently acting for the client as an advocate in any adversarial N
proceeding or situation such as a hearing before the Commissioners?
f) Has the firm or a network firm been involved in the design, provision or implementation of any IT N
systems?
g) Does the firm or a network firm provide advice on taxation matters or undertake tax compliance N
work for the client?
h) Have any other services been provided to the client that may cause a threat to the firm's N
objectivity or independence?
**----- End of picture text -----**
## _**12 Adequate resources and proper performance**_ **----- Start of picture text -----**
(a) Are there any indications that the engagement team is not competent or does not have the
N
necessary time and resources?
(b) Are there any indications that the firm or engagement team will not be able to demonstrate
compliance with ethical requirements? N
(c) Are there any aspects of the client, or other factors, that will adversely affect the firm’s ability to N
perform the examination properly?
(d) Are there any issues concerning the integrity of the trustees, key management or those charged N
with governance of the entity?
(e) Where the accounts are prepared on an accruals basis in accordance with regulations, do you N
consider that the examiner does not have the required understanding of the charity SORP?
(f) Where gross income exceeds £250,000, the examiner is required by the Charities Act 2011 to be N
a member of one of the recognised accountancy bodies. Answer 'yes' where this is not the case.
(g) Do you consider that the examiner does not have relevant practical experience of charities? N
(h) Do you have any concerns that the examiner is not sufficiently skilled to carry out the examination N
and, where required, does not have confirmed membership of a listed body?
**----- End of picture text -----**
Page 21 of 35 Croner-i Navigate Audit December 22 ## _**13 Client integrity**_ Are there indications that the client lacks integrity, including: - (a) The identity and business reputation of the client's principal owners, key management, related parties and those charged with governance. **N** - (b) The nature of the client's operations, including its business practices. **N** (c) Information concerning the attitude of the client's principal owners, key management and those charged with its governance towards such matters as aggressive interpretation of accounting standards/ internal control environment. **N** - (d) Whether the client is aggressively concerned with maintaining the firm's fees as low as possible. **N** - (e) Indications of an inappropriate limitation in the scope of work. **N** (f) Indications that the client might be involved in money laundering or other criminal activities. **N** - (g) The reasons for the proposed appointment of the firm and non-reappointment of the previous **N** - (g) The reasons for the proposed appointment of the firm and non-reappointment of the previous firm. Page 22 of 35 Croner-i Navigate Audit December 22 ## _**14 Other circumstances**_ Confirm that there are no other circumstances in the examiner's judgment that would reasonably lead to **N** the perception that the examiner is not independent. Answer 'yes' if there are such circumstances. If applicable, have you informed the trustees that you are not eligible to carry out the independent **N** examination ## _**15 Ineligibility**_ _Provide any details necessary relating to the above questions:_ ## _**Safeguards**_ Where any of the above questions have been answered ‘yes’, specify what safeguards are proposed to maintain integrity and independence, and to ensure the availability of resources and the ability to perform the examination properly. ## _**Conclusion**_ Having regard to any safeguards identified above, I am satisfied that appropriate procedures regarding the acceptance and continuance of this client relationship have been followed, and that the conclusions reached in this regard are appropriate and have been properly documented. In arriving at this conclusion I confirm that I have: a) obtained all relevant information from the firm (and where applicable network firms) to identify and evaluate circumstances and relationships that may create a threat to independence; b) evaluated information on identified breaches, if any, of the firm’s independence policies and procedures to determine whether they create a threat to independence for this engagement; c) taken appropriate action to eliminate such threats or reduce them to an acceptable level by applying safeguards; and d) documented the conclusion on independence and any relevant discussions within the firm that support this view. e) informed the client of all significant facts and matters that bear upon the firm's objectivity and independence. Partner: N. Everard Date: 18/12/2023 ## _**Consultation**_ (to be completed where appropriate) In my opinion the steps proposed are sufficient to maintain independence and to ensure the availability of resources and the ability to perform the examination properly and in a wholly objective manner. Second Partner: **----- Start of picture text -----**
Date:
**----- End of picture text -----**
Page 23 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 12/12/2023
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023
File number:FIL10 Schedule ref: C2
Understanding the charity
**----- End of picture text -----**
_**CC32 Direction 4** : In order to plan the specific examination procedures appropriate to the circumstances, the examiner must obtain an understanding of the charity’s constitution, the way the organisation is controlled and managed, whether action has been taken on any previous recommendations for improvement, the accounting records and systems, the charity's structure, funds, how fund balances changed in the year, and the charity's activities in the year and spending and the financial risks the charity faces._ |1
Review the charity’s governing document, particularly the charity’s objects, powers
and obligations. Ensure that the governing document does not specifically require
an audit.
2
Discuss the following with the trustees and, where appropriate, the charity’s staff:
(a)
structure and organisation of the charity;
(b)
how the charity seeks to achieve its objectives;
(c)
developments during the year;
(d)
funds managed and how fund balances changed in the year;
(e)
events since the balance sheet date;
(f)
special circumstances and problems affecting the charity;
(g)
policies and procedures concerning risk;
(h)
any major risks the charity is facing.
3
Review the minutes of trustees’ meetings to identify major events, plans, decisions
and changes to the trustee body.
4
Ascertain the accounting system, particularly the accounting records maintained
and the procedures for recording financial transactions.
5
Consider the financial risks identified and, where accruals accounts are prepared,
consider whether the trustees have evidence that shows that the charity is a going
concern.
6
Have recent events or emergencies such as the Covid pandemic presented any
additional risks, whether fraud related or other, that have not been considered
elsewhere.
**_General_**|Comments
Initials and date
Sch ref
**_No audit required_**
**CL 17/10/2023**
**CL 12/12/2023**
**_None_**
**CL 12/12/2023**
**_Airtable software used to_**
**_record income and expenditure_**
**CL 17/10/2023**
**_Receipts & Payments accounts_**
**_and trustee report_**
**CL 12/12/2023**
**_See trustee report for details -_**
**_CCH 454663_**| |---|---| ||**_None_**
**CL 18/10/2023**| |7
Note any implications from the examiner's report and for separate reporting to the
Commission.
8
Review whether any areas for improvement were advised to the trustees in the
previous year's independent examiner's report (or audit report and management
letter) and look to see if any action has been taken.
9
Ensure specific examination procedures are planned appropriate to the
circumstances of the charity.
10
Update the permanent file for the above.|**_None_**
**CL 18/10/2023**
**_N/A_**
**CL 18/10/2023**
**_Confirmed_**
**CL 17/10/2023**
**_Done_**
**CL 12/12/2023**| Page 24 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 18/10/2023
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023
File number:FIL10 Schedule ref: C3
Eligibility for independent examination
**----- End of picture text -----**
_**Objective** : to obtain and record sufficient evidence to enable us to form an opinion as to whether the charity is entitled to exemption from audit._ _**CC32 Direction 1** : Check whether the charity is eligible to have an independent examination, or whether it is required to have an audit by charity or company law or for any other reason. If the trustees have chosen to prepare the accounts on a receipts and payments basis, the examiner must check that the charity is eligible for receipts and payments accounts._ ## _Check that:_ _(i) an examination is required under section 145(1) of the Charities Act 2011, and that section 144(1) (audit) of the Charities Act 2011 does not apply to the charity; and_ _(ii) where the charity is a small company, that it is exempt from audit in accordance with section 477 of the Companies Act 2006, and_ _(iii) where accounts are prepared on a receipts and payments basis under section 133 of the Charities Act 2011, that the charity trustees may properly elect to prepare accounts under this sub-section; and_ _(iv) if the charity has subsidiaries that the group income is below the threshold for the preparation of group accounts set out in section 138 of the Charities Act 2011. The current threshold specified in The Charities Act 2011 (Group Accounts) Regulations 2015._ |According to the information contained in the accounting records and discussions with
client, ensure that the following has been completed:
1
Checked the charity audit threshold applying to the accounts to be reviewed.
2
Confirmed that income and assets are below the audit threshold, or if applicable,
obtained a copy of the letter from the Commission approving an audit dispensation. If
applicable, recheck the threshold calculation during the examination.
For accounting periods ending on or after 31 March 2015, confirm that:
(a)
gross income is over £25,000 and not more than £1m; or
(b)
gross income does not exceed £250,000 if the aggregate value of total assets
(before deduction of liabilities) exceeds £3.26m.
_NB. If gross income is less than £25,000, an Independent Examination is not_
_required but the trustees can chose if they wish._
_NB. If income is more than £250,000, the examiner must be a member of a listed_
_body._
3
If the charity is using the receipts and payments basis:
(a)
Confirm that the gross income is less than £250,000; and
(b)
Confirm that it is not a charitable company.
(c)
Confirm that there is no requirement to prepare accruals accounts in the charity's
governing document or for any other reason.
(d)
If applicable, informed the trustees that the charity is not eligible to prepare receipts
and payments accounts.
4
Confirm that gross income includes total recorded income (before deduction of any
costs or expenses) in all restricted and unrestricted funds, but not resources received
as capital funds (e.g. receipts of loans, proceeds of sale of investments or fixed
assets).
5
Checked an audit is not required for any other reason and confirmed that the charity is
eligible for independent examination. If not eligible for independent examination, inform
the trustees accordingly.
6
Confirm the charity's governing document does not specify any form of professional
audit.
7
Confirm that there are no grant conditions which demand an audit by reviewing major
grants.
8
If the charity has one or more subsidiaries confirmed that group accounts are not
required by law.
9
If a charitable company, checked that the audit exemption statement has been made.|Planning - Initials
and date
Final -
Initials and
date
Ref/comments
**CL 17/10/2023**
**CL 17/10/2023**
**CL 17/10/2023**
**CL 17/10/2023**
**CL 17/10/2023**
**CL 17/10/2023**
**N/A**
**CL 17/10/2023**
**CL 17/10/2023**
**CL 18/10/2023**
**CL 18/10/2023**
**N/A**
**N/A**| |---|---| Page 25 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 17/10/2023 Ref:
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 C4
File number:FIL10
**----- End of picture text -----**
## **Materiality summary** _The determination of what is material is a matter of professional judgment. The percentage benchmarks set out below are intended to provide guidance in exercising that judgment. They should not be used as a formula to 'calculate' materiality._ _The_ _**Application of materiality ranges to charity** table is designed to help demonstrate that initial materiality has been calculated using an appropriate method. It may be helpful to perform calculations using a variety of benchmarks (and/or percentage ranges) to help conclude on the chosen method. The table includes rows for the more common benchmarks but these can be deleted or amended to include other measures appropriate to the client._ _See Navigate Audit > Charity > Programmes > Using the programmes > Independent examination specific programmes_ |**Benchmark**|**Materiality percentage range**| |---|---| |Gross income/expenditure|0.5-3%| |Gross assets|0.5-3%| |Net incoming resources|5-10%| ## **Application of materiality ranges to charity** ||||_Initial assessment_|_Initial assessment_|_Initial assessment_|_Initial assessment_||||_Final assessment_|| |---|---|---|---|---|---|---|---|---|---|---|---| |||Percentage|||Anticipated||Materiality level||Percentage|Final results|Materiality| |||%|||results||£||%|£|level| |||||||£|||||£| |Gross income||3||109849|||3295||||| |Gross expenditure||3||74676|||2240||||| |Gross assets||3||0|||0||||| |_Other basis_|||||||||||| ||||||||||||| |Net incoming resources||||35173|||||||| |before transfers|||||||||||| |Adjustment for unusual|||||||||||| |items|||||||||||| |Adjusted net incoming||10%||35173|||3517||||| |resources|||||||||||| |||||||||||**Last year (final):**|| |**_Overall initial materiality set at:_**||||||||**This year:**|||| _**Overall initial materiality set at: Comments**_ _**Final materiality: Comments**_ **This year:** £ Page 26 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 18/10/2023 Ref:
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 D1
File number:FIL10
**----- End of picture text -----**
## **Accounting policies, estimates and judgments** _**Objective:** to consider whether accounting policies conform with fundamental accounting concepts, are consistently applied and are appropriate to the charity's activities. Also to consider the reasonableness of any significant estimates or judgments made in the accounts preparation._ _**CC32 Direction 8** : Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts._ _When accounts are prepared under section 132 of the Charities Act 2011, or in the case of a charity which is a company, prepared under section 396 of the Companies Act 2006, review the accounting policies adopted and consider their consistency with the Statement of Recommended Practice: Accounting and Reporting by Charities and their appropriateness to the activities of the charity. The examiner must also consider and review any significant estimate or judgment that has been made in preparing the accounts. (Not applicable to Receipts and Payments Accounts.)_ _See Navigate Audit > Charity > Programmes > Using the programmes > Independent examination specific programmes_ |1
Check with the trustees that the separate funds of the charity have been
correctly accounted for and reported correctly in the accounts.
2
Check the reasonableness of any significant estimates or judgements that
have been made in preparing the accounts.
3
Consider whether the accounting policies comply with the accounting
framework and applicable law.
4
If the receipts and payments basis is used, ensure that accounting policies are
applied consistently (the other concepts below are not applicable in these
circumstances).
5
Review the following, if material to the accounts, for reasonableness:
(a)
the accounting policies follow those of the SORP and that any departure
from SORP only arises because the alternative approach provides a more
'true and fair' view;
(b)
the accounting policies are appropriate to the activities of the charity;
(c)
transfers to or from restricted or designated fund accounts;
(d)
valuation of gifts in kind;
(e)
valuation of fixed asset investments where no market prices exist;
(f)
estimates resulting from transactions not being fully recorded in the
accounting records; and
(g)
within the SOFA, the allocation of costs to activities.
6
Check that the accounts were prepared on a going concern basis
7
Ensure that valuation methods for assets and liabilities comply with SORP.
8
Note any implications for the examiner's report and for separate reporting to
the Commission.
9
Other tests:|Covered by
accountancy
Y/N
Results satisfactory
Y/N
Ref/comments
Initials and
date
**Y**
**Y**
**CL**
**18/10/2023**
**Y**
**Y**
**CL**
**18/10/2023**
**Y**
**Y**
**CL**
**18/10/2023**
**Y**
**Y**
**CL**
**18/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**Y**
**Y**
**CL**
**18/10/2023**
**Y**
**Y**
**CL**
**18/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**| |---|---| ## _**Conclusion**_ Subject to the matters highlighted on the Completion Memorandum ( **B1** )*, in my opinion, sufficient evidence has been obtained from the checks recorded overleaf to conclude that the accounting policies are reasonable and conform with the fundamental accounting concepts, are consistently applied and appropriate to the charity's activities, and that significant estimates or judgments are reasonable. Preparer: Claire Larkin Date: 18/10/2023 Reviewer: N. Everard Date: 18/12/2023 * Delete if not applicable _**Alternative conclusion** (ANY alternative conclusion MUST be referred to on the Completion Memorandum (_ _**B1** ) schedule)._ Page 27 of 35 Croner-i Navigate Audit December 22 Date: Preparer: Reviewer: Date: Page 28 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 19/10/2023 Ref:
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023 D2
File number:FIL10
**----- End of picture text -----**
## **Analytical review** _**Objective:** to identify unusual items or disclosures in the accounts._ _**CC32 Direction 11** : Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence._ _The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts which need further explanation or supporting evidence. If the examiner is concerned that the charity's accounts could be materially misstated then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and correctly included in the accounts. The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner is not satisfied on any item then the examiner must refer to it in their independent examiner's report._ _See Navigate Audit > Charity > Programmes > Using the programmes > Independent examination specific programmes_ |1
Compare the accounts with:
(a)
Last Year
(b)
budgets and forecasts to identify unusual items, unexpected
fluctuations or inconsistencies with other financial information.
2
Consider whether:
(a)
incoming resources are consistent with known fund-raising
activities and the charity’s objectives;
(b)
spending of charitable resources is consistent with payroll details,
and the activities and objects of the charity;
(c)
liabilities and current assets are consistent with the scale and type
of activities undertaken;
(d)
investment income is consistent with the nature of assets held;
(e)
tangible fixed assets are consistent with the charity’s scale and type
of activities; and
(f)
any income, expenditure or asset values have been affected by
societal events and whether amounts are consistent with the
auditor's understanding of the charity and its objectives.
Write appropriate notes.
3
For any significant variances from previous years or from auditor's
expectations, seek explanations from the charity's trustees and/or
staff.
4
Undertake appropriate additional procedures where explanations are
not satisfactory. These could include:
(a)
physical inspection of tangible fixed assets;
(b)
verification of title to an asset;
(c)
review of independent documentary evidence to verify expenses,
liabilities or confirm income receivable;
(d)
third party confirmations;
(e)
tracing post-year end receipts or payments to confirm debtors or
creditors.
5
If the charity's accounts could be materially misstated then carry out
sufficient additional checks to be satisfied that the item(s) has been
satisfactorily explained and correctly included in the accounts.
6
Note any implications for the examiner's report and for separate
reporting to the Commission.
7
Other tests:|Covered by
accountancy
Y/N
Results
satisfactory
Y/N
Ref/comments
Initials and
date
**N/A**
**N/A**
**This is the first**
**year**
**CL**
**18/10/2023**
**NONE**
**CL**
**18/10/2023**
**Y**
**Y**
**CL**
**18/10/2023**
**Y**
**Y**
**CL**
**18/10/2023**
**Y**
**Y**
**CL**
**18/10/2023**
**N/A**
**N/A**
**CL**
**18/10/2023**
**N/A**
**N/A**
**CL**
**18/10/2023**
**N/A**
**N/A**
**CL**
**18/10/2023**
**N/A**
**N/A**
**This is the first**
**year**
**CL**
**19/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**Y**
**Y**
**CL**
**19/10/2023**
**N/A**
**N/A**
**Y**
**Y**
**CL**
**19/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**| |---|---| Page 29 of 35 Croner-i Navigate Audit December 22 ## _**Conclusion**_ Subject to the matters highlighted on the Completion Memorandum ( **B1** )*, in my opinion, sufficient evidence has been obtained from the checks recorded overleaf to conclude that there are no unusual items or disclosures in the accounts which cannot be satisfactorily explained. Preparer: Claire Larkin Date: 19/10/2023 Reviewer N. Everard Date: 18/12/2023 * Delete if not applicable _**Alternative conclusion** (ANY alternative conclusion MUST be referred to on the Completion Memorandum (_ _**B1**_ Preparer: Date: Reviewer: Date: _**Alternative conclusion** (ANY alternative conclusion MUST be referred to on the Completion Memorandum (_ _**B1** ) schedule)._ Page 30 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 19/10/2023
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023
File number:FIL10 Schedule ref: D3
**----- End of picture text -----**
**Review of accounting records and transactions** _**Objective:** to obtain and record sufficient evidence to form an opinion as to whether the charity’s accounts are in accordance with the accounting records and that transactions are in accordance with the charity’s objects._ _**CC32 Direction 6** : Check that the accounts are consistent with the accounting records._ _Compare the accounts of the charity with the charity’s accounting records in sufficient detail to reasonably conclude that the accounts are not materially inconsistent with the accounting records._ _See Navigate Audit > Charity > Programmes > Using the programmes > Independent examination specific programmes_ |1
Check all current year items appearing in the accounts on the face of
the Statement of Financial Activities, summary income and expenditure
account or receipts and payments account to the trial balance.
(a)
Include a copy of the cross-referenced accounts and trial balance on
file.
2
Check all items from the trial balance to the nominal ledger.
(a)
If no nominal ledger is kept for a charity preparing a receipts and
payments account, agree details to the cash records.
3
Check a sample of the figures in the nominal ledger or trial balance to
the prime books and vice versa, including:
(a)
accounting records, maintained by computer accounting packages;
and
(b)
debtors and creditors in the nominal
ledger to supporting list of balances.
4
Review a sample of bank reconciliations and control accounts for
completeness of postings from books of prime entry.
5
Check items to the underlying records where:
(a)
the make-up of items in the nominal ledger is unclear; or
(b)
concerns arise which cannot be resolved; or
(c)
the accounts are prepared directly from the basic records.
6
Consider whether any transactions do not appear to comply with the
objects of the charity.
7
If applicable, confirm that the trustees have taken the necessary steps
to ensure that restricted or endowed funds are correctly reported in the
accounts.
**_Groups_**
8
Where applicable, check that the group accounts are consistent with
the accounting records of the parent and group undertakings including
any trial balance and any published subsidiary only accounts.
9
Where necessary, follow up any matter for which it is not possible to
obtain information or reasonable explanations with the trustees of the
parent charity and/ or with the relevant member of the group directly.|Covered by
accountancy
Y/N
Results
satisfactory
Y/N
Ref/comments
Initials and
date
**Y**
**Y**
**CL**
**19/10/2023**
**Y**
**Y**
**CL**
**19/10/2023**
**N/A**
**N/A**
**N/A**
**Y**
**Y**
**CL**
**19/10/2023**
**Y**
**Y**
**Y**
**Y**
**Airtable**
**CL**
**19/10/2023**
**Y**
**Y**
**CL**
**19/10/2023**
**Y**
**Y**
**CL**
**19/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**Y**
**Y**
**CL**
**19/10/2023**
**Y**
**Y**
**CL**
**19/10/2023**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**| |---|---| Page 31 of 35 Croner-i Navigate Audit December 22 10 Other tests (if required): **N/A N/A N/A** _**Conclusion**_ Subject to the matters highlighted on the Completion Memorandum ( **B1** )*, in my opinion, sufficient evidence has been obtained from the checks recorded overleaf to conclude that the accounts are in agreement with the accounting records and transactions are in accordance with the trusts of the charity. Preparer: Claire Larkin Date: 19/10/2023 Reviewer:N. Everard Date: 18/12/2023 Subject to the matters highlighted on the Completion Memorandum ( **B1** )*, in my opinion, sufficient evidence has been obtained from the checks recorded overleaf to conclude that the accounts are in agreement with the accounting records and transactions are in accordance with the trusts of the charity. * Delete if not applicable _**Alternative conclusion** (ANY alternative conclusion MUST be referred to on the Completion Memorandum (_ _**B1** ) schedule)._ Preparer: Date: Reviewer: Date: Page 32 of 35 Croner-i Navigate Audit December 22 |Client Name:Filey Cat Rescue|Prepared by:|CL|Date:|12/12/2023|Ref:| |---|---|---|---|---|---| |Year end:05-Apr-23|Reviewed by:|NCE|Date:|18/12/2023|**D4**| |File number:FIL10|||||| |**Events after the balance sheet date**|||||| _**Objective:** to obtain sufficient evidence that material post balance sheet events have been adjusted or disclosed as appropriate._ _**CC32 Direction 9** : Check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity's position as a going concern when approving the accounts._ _Note that where receipts and payments accounts are prepared, the direction still expects that the examiner considers whether the charity is able to pay bills, invoices and meet liabilities as they fall due._ - 1 Ask the trustees whether they expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due. - 2 Ask the trustees about the reserves policy and the adequacy of the level of reserves held. - 3 Where the accounts are prepared on the accruals basis, check that the trustees have made an assessment of going concern and that their assessment is reasonable given the information available. - 4 Where the accounts are prepared on the accruals basis, discuss with the charity’s trustees and/or staff (as appropriate) whether: - (a) all income included in the accounts is recoverable; - (b) any fraud or error has been discovered; (c) any taxation liability has crystallised; (d) any grant or donation has been repaid; - (e) any asset valuations indicate a permanent fall in value; - (f) the SORP's disclosures about going concern have been made. - 5 If the receipts and payments basis is used, only consider post balance sheet events if other examination procedures give rise to concerns. - 6 If any post balance sheet event should be disclosed or adjusted, discuss the fact with the trustees and record your conclusions. - 7 Note any implications for the examiner's report and for separate reporting to the Commission. ## _**Groups**_ - 8 Where a group is being examined, check that the group accounts are prepared on a going concern basis and that the assets and liabilities of the group when taken as a whole support that conclusion. - 9 If a subsidiary, joint venture or associate has been consolidated but is of itself not a going concern: - (a) Ensure that the basis of its inclusion in the group accounts is set out in the accounting policies of the group accounts. - (b) Check whether the parent charity has offered any guarantees or entered into any legal arrangement to meet the liabilities of the subsidiary, joint venture or associate. - (c) If such a guarantee or legal arrangement as per (b) is in place, check that any potential liabilities arising from that guarantee or legal arrangement at the balance sheet date or arising from an adjustable post balance sheet event are reported in the notes to the accounts together with any related party transactions. - 10 Other tests: ||Covered by|Results|Ref/comments|Initials and| |---|---|---|---|---| ||accountancy|
satisfactory||date| ||Y/N|Y/N||| ||||No issues current|| ||**Y**|**Y**|account balance
£35K|**CL**
**19/10/2023**| ||||See TAR CCH|| ||||454663|| ||**Y**|**Y**||**CL**
**12/12/2023**| |||||| ||**N/A**|**N/A**||**CL**
**19/10/2023**| |||||| |||||| ||**Y**|**Y**||| ||**Y**|**Y**||| ||**Y**|**Y**||| ||**Y**|**Y**||**CL**| |||||**12/12/2023**| ||**Y**|**Y**||| |||||| ||**Y**|**Y**||| |||||| ||**N/A**|||| |||||| |||||| ||**N/A**|||| |||||| ||**N/A**|||| |||||| |||||| |||||| ||**N/A**|||| |||||| |||||| ||**N/A**|||| |||||| ||**N/A**|||| |||||| ||**N/A**|||| |||||| |||||| |||||| ||**N/A**|||| |||||| ||**N/A**|||| Page 33 of 35 Croner-i Navigate Audit December 22 ## _**Conclusion**_ Subject to the matters highlighted on the Completion Memorandum ( **B1** )*, in my opinion, sufficient evidence has been obtained from the checks recorded overleaf to conclude that there is sufficient evidence that material post balance sheet events have been adjusted and disclosed as appropriate. Preparer: Claire Larkin Date: 12/12/2023 Reviewer: N. Everard Date: 18/12/2023 * Delete if not applicable _**Alternative conclusion** (ANY alternative conclusion MUST be referred to on the Completion Memorandum (_ _**B1** ) schedule)._ Preparer: Date: Reviewer: Date: Page 34 of 35 Croner-i Navigate Audit December 22 **----- Start of picture text -----**
Client Name:Filey Cat Rescue Prepared by: CL Date: 05/10/2023
Year end:05-Apr-23 Reviewed by: NCE Date: 18/12/2023
File number:FIL10 Schedule ref: D5
**----- End of picture text -----**
## **Related party transactions** _**Objective:** to check that related party transactions are properly disclosed in the accounts._ _**CC32 Direction 7** : Related party transactions_ _If the accounts are prepared on an accruals basis and one or more related party transactions took place, the examiner must check if these were properly disclosed in the notes to the accounts._ _The examiner must check that the trustees have considered if there were any related party transactions in the reporting period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practice (SORP) in the notes to the accounts._ _It should be noted that the review of related party transactions also includes consideration of trustee expenses and trustee remuneration. If there have been none paid then this fact is disclosed in the notes to the accounts or if there have been such payments then certain particulars must be disclosed in the notes to the accounts._ _Although receipts and payments accounts are not legally required to include a note disclosing such transactions, if a note is included, then the examiner must check it for any implications in their report. As such the direction includes guidance for both accruals and receipts and payments accounts. See Navigate UK GAAP Accounting > Charity (Charities SORP) > Financial statement guidance > Related parties and staff remuneration (Module 9)_ - 1 If the accounts are prepared on an accruals basis, ask the trustees if they have considered and identified any related party disclosures, including confirming if none have taken place. - 2 Check that the disclosures required by the SORP have been made and are complete. - 3 If there are no related party disclosures, then the SORP requires this fact to be disclosed in the notes to the accounts. For trustee expenses and trustee remuneration, if there have been none paid then this fact is also disclosed in the notes to the accounts or if there have been such payments then certain particulars must be disclosed in the notes to the accounts. - 4 Consider whether there are any implications for the examiner's report and reporting to the Commission. - 5 If receipts and payments accounts are prepared then trustees are not legally required to include a note in the accounts disclosing related party transactions. However, if such a note is provided, then the examiner must check the note for any implications for the examiner's report. ||Results|satisfactory|Y/N|Ref/|comments|Initials and date| |---|---|---|---|---|---|---| |||||||| |||||||| |||**N/A**||||**CL 05/10/2023**| |||||||| |||**Y**||||**CL 05/10/2023**| |||||||| |||||||| |||||||| |||||||| |||**N/A**||||| |||||||| |||||||| |||||||| |||||||| |||**Y**||||**CL 05/10/2023**| |||||||| |||||||| |||||||| |||**N/A**||||| Page 35 of 35 Croner-i Navigate Audit December 22