Registered charity number: 1200865 EVERY CAT MATTERS REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT LIIATTERS REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 INDEX Page Trustees. report Ind¢pcnd¢nt cxatllincrs report Statement of financial activities Balan¢¢ sheet Cash flow statement Notes to the financial statements 9- 11 ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS THE TRUSTEES, ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 Th¢ Trustees prcscnt their rcport alon¥ with the finaiicial statcmcnts of the Charity for thc pcriod ¢ndcd 31 Deceinber 2023. The financial statements have been prepared in accordance with the accounting policie5 set out on pagc 9 and comply with th¢ Charitics ALt ?01 l and 'A¢Lountin¥ and R¢portin¥ by Chariti¢s'. Stalemenl of Recomiiiended Pra¢tice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Rcpublic of Ireland (FRS 102)" Reference und udminisltalive informalio Charity Number: 1200865 Trustees: F Page J Cushman H Cavin R Rubaye Siructure, Governance aHdManllgemenl Every Cat Matters is a registered charity, nutnber 1200865. and was registered as a charity on I" November The Charity has no full titne or part time employees or volunteers to assist in the running of the Charity. the daily administration bein¥ carri¢d out by the Trustecs thcmsclvcs. Decisions are Inad¢ by the Trustc¢s, who Incct on an ad hoc basis. Risk Management The Trustees have reviced the major and financial risks that impact on the work of the charity. The systems that have been ¢strdblish¢d enable the Trusiees to review and lake necessary steps to lessen Ih¢s¢ risks. Objeetive.f dndAclivitie.s For the public benefit to promote humane behaviour towards cats and prevent cruelty and suffering among cats in the United Arab Emirates by.. a) providing appropriate care, protection, treatment and security for cats which are in need of care and attention bv reason of sickness. maltreatment: p)or circumstances or ill usage, rehoming such cats, ,here possible, in the Ui)ited Arab Emirates aiid the United Kingdom- b) providing trap neuter and release sern'ices to homeless cats, designed to control the population of unwanted cats; c) educating the public in matters pertaining to the care and iyelfare of cats. Public benefit The Trustees have complied with Section 17(51 of the 2011 Charities Act, having due regard for the Charity c.oinmission's guidance on the public benefit when renewing the charities aim and objectives, when setting the grant making policy and in tnaking awards. ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS THE TRUSTEES, ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 GrantMukin¥ Pulicy Th¢ Trust¢¢s Lonsidcr all grant applications on an individual basis and will make donations to approved applications. when funds are available. Aehieveme#¢ und Performunce Since establishing ours¢lv¢s in November ?022, we have been suc¢essful in ¢arrying out our mission and objectives. In 20?3 i¥e rehomed 66 cats and carried out 68 TNR'S. We have grown our board of trustees to include a new Head of UK Fostering and have taken on new volunteers in 2024 to speathead social media and marLeting/fundraising campaigns. We have partnered with Harmony Vet Clinic in Dubai, who have agreed to offer us ? free TNR slots per week. And for any referrals Th'e send to their clinic, tor every AED 1,000 they spend (approx £?00) we get another free TNR slot. We have also partnered with Sea Level Cafe on Kite beach in Dubai, who donate AED I (approx 20p), for every coffee thev sell. We have been engaged in talks with Ajman University to help as51St in the awareness raisiiig and education of aniiiial welfare. This is still in developmen¢ and Th'e hope to build towards a partnership in 2025. A challenge this year has been managing the health of one of our rcscue cats, Toku. While he was in foster carc awaiting his home, hc devclopcd a gcnctic condition causing hitn to losc mu5clc control and induce paralysis. We sought expert veterinary advice and after a number of tests his condition is now iiianaged, and hc is still aw'aiting adoption. This has b¢cn vcrv costly for th¢ charity, and w¢ ran a long catnpaign to fundraise fc)r his mediial expenses as it ran into several thousands of pounds. Going into 2095, Il'e are looking lo resolve tliese challeiiges by consideriiig oiher potential relocalion roiiles 'ia PariqlAmsterdam which take a fe, hours longer but ma! b¢ more ¢ost effective. We are ¢urrenily in the process of gathering niore infom)ation on this. Altemalives are to build a parrnershiplagreement with a local ¢att¢ry who ¢&n board our t$ post flight for the r¢quir¢d 48hrs al a reasonable cost. We also plan to launch a brand-new website to build our profile, generate wider reach for potential adopters, encourage an uptick in donations and provide us with a place aside from social media where we can talk about our TNR program, rehabilitation cases, education work and attract more volunteers. At the time ot this report, ECM currently has 37 cats awaiting adoption. ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS THE TRUSTEES, ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 Financial Revieiv Ovcr 20?3 our total iiiLom¢ frum adoption fccs and donations is £•9,570 of which £23.706 was sp¢nt on our ¢haritsble activities including vel bills, iiiediualion, relocation of our rescues as well as international bank charges and costs for registering a %¥ebsite and maintaining our phone line. A br¢akdo,1l is detailed in the financial statements. We hav¢ seen an impa¢t with the cosl-of-living ¢risis in the UK having a dir¢¢t iinpact on adoption rates. 2024 has been our slowest year. This has been compoiinded by increased regulatory supervision and costs at UK airportq, impoq¢d qiiarantines and thresholds set on cat rescue qhipments. Theqe preqeni a monthly challenge for ECM as we struggle to navigate ever-changing relocation rules, ensuring compliance ivith all regulatory fraineworks ,hIle trying ro keep it Cost effective for rhe charity, adopters and our donors. This meant e had to increase our base adoption fee in 2024 from £?50 to £270 to assist ivith turther costs. While this does not cover the costs subsidised by the cliarity, it is a tine balance bet'een raising the adoption cost and pricing out potential adopters who can give our rescues a home. We have worked to become affiliated with the PayPal Giving scheme to increase the ease, transparency and security of how Th'e receive donations. which also reflects the way our supporters interact wilh our organisation. The net result for the end of our first reporting year is £5,793. Investmellt Policy alld Performance There are no restrictions on the charities power to invest and the Trustees have not adopted an ethical iiivesttncnt policy. Reserves Policy The Trustees, aim is to maintain free reserves in unrestricted funds. at a level that will provide sufficient funds tc) respond to appli¢alions for grants and ensure that there are suffi¢ient funds available to ¢over support and governance costs. The a¢tual level of reserves at 31 December was £5,793. Plan$ for the Future The Trustees have no immediate plans to modify or radically change any of the objects, activities or policies described aboN'e. ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS THE TRUSTEES, ANNUAL REPORT FOR THE PERIOD ENDED 31 DECEMBER 2023 Tru5tee5' responsibilities ill relation to the financial Statements Charity law rcquir¢s th¢ Ttust¢¢s to prcparc financial statctn¢nts for cavh financial y¢ar whiLh giv¢ a truc and fair view of the stale of affairs of the Charity al the end of the financial year and of its surplus or deficit for tlie financial year. In doing so the Trustees are required to.. select suitable accounting policies and then apply them consistently; obsetv¢ the methods and principles in the Charities SORP,. Inake judgements and estimates that are reasonable and prudent; qtate whether appli¢abl¢ accounting qtandards and stai¢in¢nts of recommended practice hav¢ been folloiilled, siibject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going ¢on¢ern basis unless il is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position ot the charity and which enable them to ensure that the financial statements comply ivith the Accounting Standards and Statements of Recommended Practice and the regulations under the Charities Act 201 l. They are also responsible for sateguarding the charity's assets and hence taking reasonable steps for the prevention and detection of fraud and breaches of law and regulations. The Trustees are responsible for the Iiiaintenance and integrity of the charity and the financial information included on the charity's ivebsite. Legislation in the United Kingdom governing the preparation and disscinination of tiiiancial statciiients tnay differ frotn legislation iii other jurisdictions. Approved by the trustees and signed on their behalf by.. Trustee Date 30 O¢tob¢r ?024 ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF EVERY CAT mAERs FOR THE YEAR ENDED 31 DECEMBER 2023 I report to the trustees on my examination of the a¢¢ounts ot Every Lat Matters tor the year ended 31 December 2023, which are sel out on pages 6 to I l. Responsibilities and basis of report A.4 the charity trustees. you are resnsIble for the preparation of the accounts in aeeordance with the requirements of the Charities Act 2011 ("Ihe Act"). I report in respect of my examination of the Charities accounts carti¢d out und¢r 5¢Ction 145 ofthe 2011 Act and in ¢anyinE out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{51{b) of the 2011 Acl. Independent examiner's Statement I have completed my examination. I confirn) ihai no material matters hav¢ ¢ome lo my attention in connection with the examination giving me cause to klieve that in any material respect.. l) the a¢¢ounting records were not kept in accordanee with s¢¢lion 130 of the Charities Act.. or 2) the aGrount did not accord with the a¢¢ounting records- or 3) the accounts did not comply with the applicable requirements concerning the fomi and content of accounts set out in th¢ Chariiies (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is llot a matter considered as part of an independent examination. I have no con¢¢rns 8nd have come across no other matters in connection with the examination lo which tiention ghoiild be drawn in this report order to enable a proper understanding of the a¢¢ounts to be rea¢hed. Lu¢y Knightley ACCA 66 Acer Heights Parkside Avenue London SEIO 8GZ Date: 31 October 2024
EVERY CAT MATTERS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Iyotes Ullrestricted Total funds 2023 funds 2023 Income and endowments from: Donations Others 29,466 104 29,466 104 Total 29,570 29,570 Expenditure on: Charitable activities (?3,706) (23,706) Others (71) (71) Total (23.777) (23,777) Lyet income/(expenditure) 5,793 5,793 Net movement in funds 5,793 5,793 Reconciliation of funds Total funds brought forward Total funds earried fOard 5,793 5,793 ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS BALANCE SHEET AS AT 31 DECEMBER 2023 2023 Lyote Current assets Cash at bank and in hand 5,793 5,793 Net assets 5,793 Funds Unrestricted fund 5,793 The notes on pages 9 to I I forni part of these financial statements. The financial statements were approved by the Board of Trustees on 30 October 2024 and were signed on its belialf by.. Trustee ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023 2023 Cash flows from operating aetivities 5,793 Change in Cash and cash equivalents 5,793 Cash and Cash equivalents brought fonvard Cash and eash equivalents earried fOard 5,793 ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policie3 a) Ba515 of preparatioll The accounts have been prepared in accordance with the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice appliLable to charities preparing their accounts in accordance with rh¢ Finan¢ial Repc)riing Siaiidard applicable in the UK and Republic of Ireland (FRS 102} The charity is a Public Benefit Entit), as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the company. Mon¢trdry amounts in Ih¢s¢ finan¢ial statements are rounded to ihe nearest £. b) Fund accounting All funds of the charity are held as unrestricted fund and the trustees have the power to distribute income as they see fit in accordance with the overall objectives of the charity. e) Ineoming resources All incoine is recognised once the charity has entitleinent to the incoine, it is probable that the incotnc will bc rcccived and the atnount of incotnc rcccivablc can bc mcasurcd rcliably. Di)nalions ar¢ recognised when the charity has been nolifi¢d in i¥riling of ix)th the amount and settlement date. In the event that a donation is subject to Conditions that require a level of perforinanc¢ befor¢ the ¢hariiy is entitled to the funds, the income is d¢ferr¢d and not re¢ognised until either those conditions are fully met, or the fiilfilment of those conditions is wholly within the Control of the charity and li is probable that those condiiions will b¢ fulfilled in the reporting p¢riod. Entitlement to a legacy is recognised when probate has been granted and the executors have established that there are sufficient funds to honour the will request and any conditions attached have been met. d) Re50urce5 expended and irrecoverable VAT Liabilities are reco¥ni5ed a5 re50urccs expcnded as 500n as there is a legal or constructive obligation Lotniiiittin¥ thc charity to th¢ ¢xp¢nditurc. All ¢xpcnditurc is acLount¢d for on an acLruals basis and has been Classified under headings that aggregate all costs related to tlie category. Grants payable are payments made to third parti¢s in the furtherance of the charitable objectives of the charit. Tl)e grants are accounted for where either the Trustees have agreed to pay the grant wiihi)ut ¢ondition and the recipient has a r¢asi)nabl¢ expectation that they will receive a granl, or any condition attaching to the grant is outside the control of the charity- Irrecoverable VAT is charged against the category of resources expended for 'hICh it was incurred. e) Charitable activities Costs of charitable activities include grants made. ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS NOTES TO THE FINANCIAL STATEIVIENTS FOR THE YEAR ENDED 31 DECEMBER 2023 D Other costs Other costs comprise all costs involving the public accountability of the charity and its compliance ith rcgulatiun and good praLtiLc. h) Foreign Currency Transactions in for¢ign cu¢neI¢S are translated inio sterling at the rates of exchange ¢urrenl at the date of the transactioiis. Foreign currency monetary assets aiid liabilities in the balance sheet are translated into st¢rling al the rates of exchange ruling at the end of the year. Resulting exchange gains and losses are taken to the Staleinenl of Financial Activities. Donations and legacies 2023 Donations 29,466 Analysis of charitable expenditure The charity undertook both direct charitable activities and also awarded grants to a one institution during the year in furtherance ot its charitsble activities. No support costs ere incurred in the delivery of these grants. 2023 Relocation costs Grants madc Medical/licalthlsickness G¢n¢ral putTTrOSCS 16,902 250 6,418 136 Total 23,706 Other costs 2023 Bank charges Protitl{loss) on foreign exchange 70 71 Trustees, remuneration The Trustees received no remuneration or expenses during the year. Employees There were no etnployees during the year. The daily administration of the charity is carried out by the trust¢C5. 10 ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC
EVERY CAT MATTERS NOTES TO THE FINANCIAL STATEIVIENTS FOR THE YEAR ENDED 5 APRIL 2023 Analysis of cash and cash equivalents 2023 Cash at bank 5,793 Total cash and cash equivalents 5,793 ENV5449994(Y9487-BDCC-2559-ABCA 31110r2024 08'.18 AM UTC