REGISTERED CHARITY NUMBER: 1202880 ort of the Trustees and Llnaudlttd Tr Inanelal tat ment5 f r tht P rlod 2 M 1023 to 31 Mareh ?024 for E41t Lincisldre Cats CCW Limited Charter¢d AccouutaDts 2951297 CtrLuwh Street Blackpool Lancashire FYI 3PJ EgKt Laucajblrt Cats CoTrten¢s of tbe FIn￿ellI Statemettts r the Period 2 MAV 2023 10 31 l¥larch 2024 Report of th¢ Truitee8 I to 2 IDdependent Examlner'8 Report St4temeDt of Flnanelal kniv5tiei B￿An¢e Sheet 5 to 6 No¢M to the Fln*ncla] St4t¢m¢nts 7 to 9 Det•ll￿ Statemont of FlnandAi Aetfvltlu io ast L￿CaShire Cats Re ort of the Trustees for the Period 2 Ma 2023 to 31 March 2024 The trust¢¢s who are also director5 of the charity for thc purpose5 of the Companies Act 2006, prescnt their report with thc rinancial sthtetnents of th¢ ¢hariry for Ihe period 2 May 2023 to 31 M&rch 2024. The ttustee5 have adopted the provisions of Aeeounting and Reporting by Charities.. sta￿Ment of Recommended Practice applicablc to charities preparing their accounts in 2ceord8n¢e with the Finan¢ial Reponing Sthndard appli¢able in the UK &nd Republic of Ireland {FRS 102) {effectsve l January 20191. INCORPORATION The charitsble incorporated organisatiort was incorporated on 2 May 2023. 0￿ECTIVEs AND ACTtVITtES Objectives and aims The objects of the Charity are l. To promotc hurnan¢ bchaviour (owards cats int hc East Lanc&shire a￿a by providing appry)priate care, treatment and rehomin8 for domestic eats which ar¢ in nced of such cAre and atten(ion by rettsons of 5Lcknc85, abandonmen4 maltreatsnent and ill-.usa8C. 2. To edu¢v4* the public in m4tteT5 penairting to C&1 welfarE and the prcvention of CTu¢Ity and sufferin8 among anima]s. Sl8nlflcaot 8ctivltle To rescue stray , feral and unwanted c&ts ind kittens within Lancashire from abandonment ¢hang¢ in owners ircumstances straying , lost or found ca unwanted litters of kittrns. Volunteers foster from home and deal with members the public &sking for our help . Mainthirtirtg database . Scan cats A5SCS5in8 cats hcalth and bchaviour forniirlg a plan . Educate on c&t weif3re. ACHtKVF,NffNT AKD PERFORI4L4NCE CharltAble activities We $tan¢d the year with minimurn fijnding as we took overthe rescue Simply u a rescue from Someone else. W¢ slowly built the rescue up and achieved charity sthNs. during the the year we have rescued and rehabililated 104 cats &nd kitten$ which have all been homed. we res¢u¢d 2 c&ts who after vet treatment and idvice were euthBni8cd. We also set up a home from home scheme to help members of the public re IK)me their cats from their own home rather than have thcm laken snto foster care. We have mRde great rel&tion5hip$ with local vets in order to 8et the very bcst trcattnent And prices for the cats in our eare. e received a le8￿Y from a fn'end of rhe charity whicFL has eThablcd u5 to purchase new cattery set ups for foster cats and a150 embark on a rLCUtering and mi¢rochippin8 programme for stray cats and for cats who are living in homes with owners who can't afford ￿ pay for it thein5¢1ves. Durin8 the year we have recruited 4 new fosterers and 105t l. FtNANCiAL REVtEW Principal fuDding sources The princip&l sourcc5 of ￿ndIrtg are throLL8h public donations. Reserves poiiey The Charity aims to keep a minimum level of reserves that would enable the Charity to continue to opernte for a period of 6 months without any income. Page I E25t Lanca5hire Cats Rt rt of the Trustees for the Perlod 2 ,M 2023 10 31 2024 STRUCTUBI. GOVERNANCE AND MANAGEMENT Governing do¢ument The Chority is controlled by its governing d(Kument and is a Chan￿le InCorpora￿d OrganisHtion (CIO) registe￿d with the Ch￿lty Commission on the 2nd May 2023. Recrultsnent And appointment of Dew trustees Recruitment and appointsneni of new tNstees Trustee's are appointed only where they have the necessary skills arld Commiknent to the eharity. Rlsk rnanagement The trustecs have a duty to identify and review the risks ￿ which th¢ charity is exposed and to ensure appropriate Controls are in place to providc rcasonablc as5urancc against fraud and error. REFKRENCE AND ADMINISTRATIVE DETAllS Reglstered Charlty number 1202886 Reglstered office 6 Crompton Close GErstsng Preston Lancashire PRJ IZR T￿$1¢¢5 Mrs A Lec (appointed 2.5.23) Mr5 L Norris (Hppointed 2.5.23) Mr5 L Molloy (appointed 2.5.231 Comp&lly Sttret Trtdependent Ex¥mlner Pwl Ron50n FCA CCW Limited Chartered Accounrants 2951297 Church Streel Blackpool Lancashire FYI 3PJ Approved by order of the board of rnstees on 15 July 2024 and Signed on its behalf by.. Mr5 A Lee- T￿￿tee Page 2 Inde endellt Examiner'$ R¢ ort to ihe Trustees of East Lallcashire Cats IndepeDdeDt ex*miDer's report to the tnistees of E8St Lancastth Cats ('the Comparty,) l Teport to the charity tru5tce5 on my examination of the accounts of the chariiable incorporated organisation for the period 2 May 2023 ￿ 31 March 2024. ResponsibiUtle$ and b89ig of report As the charity's rrnstees of the Company (and a15Q jts directOTS for the putposes of company law) you are responsiblc for the pr￿aratIOn of the accounts in accordance with the requireTnenL8 of th¢ Companies Act 2006 ('the 2006 Ace). Havin8 Satisfjed tny5clf that the accourtts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for ind¢pendellt cxamination, I report in respeet of my examination of YOUT charity's accounts as carried out under Section 145 of the Charitics Act 2011 I'the 2011 Act'l. In carying out my examination I have followed the Directions given by the Charity Commission under Scction 145{51 (bl of the 2011 ACL Indepelldent examiller's siatement I have completed my cxaminf41ion. l eonfirni thAt no matters have eorne to my attcntion in colmection with the examination giving me ¢tU5e to believe.. 2ccounting Tecords w¢re not kept in respect of thc Company a5 required by Section 386 of the 2006 ACL. or the accounts do noi accord with those r¢¢ords,' or thc accounts do not comply with the accountiThg r¢quiTemen¢s of Section 396 of the 2006 Aci other th￿ any requiremcni that the Accounts givc a tnLe and fair view which is not a matter COTLSidered as part of an independent exarnination,. or the accounts havc not been PTcpared irt aecordun¢¢ with the methods and principles of the Statement of Recorntnended Practice for accounting and reporting by charities {applicable to charitie5 pr¢parin8 iheir a¢¢ctunt$ in Accordance with the Fin￿¢1￿1 ReFA)rtin8 Standard opplicablc in the UK and Republi¢ of Ireland {FRS 1021). have no ¢oncetns and have come a¢r055 no other Malle￿ in connection with the cxamination to which attention should be drnwn in this report in order ￿ cnablc a proper und¢Tsranding of the accounts to be rcached. au son FCA Thc Institute of Chartered Accountants in England and Wales CCW Limited CharterEd Accounrfjnts 2951297 Church Stre¢t Bla¢kpool Lan¢&8hire FYI 3PJ 15 July 2024 Page 3 EMt L￿C1S￿lre Cals Statemtlli of Thnanclal Actlvldes for the Period 2 Ma 20?3 to 31 iVlar¢h 2024 Unre8triCted fund Notes INCOi4ff AND ENDOWMENTS FROM Don&tions and legacie8 93,942 Other trading ￿tiviti¢9 22,574 Totsl 116516 EXPENDITURE ON ChArftable Actlvltles Charitabl¢ ￿tiVItieS NET INCOKE 91,559 TOTAL FUI¥DS CARRIED FORWARD 91.559 Tr notc5 fonn part of thc5e firwlcial stAtrments Page 4 E8St LaDCa8ldre Crdts Balance Sheet 31 March 2024 Unrestricted fund Notes FIXED ASSETS Tangible assets 3,698 CURRENT ASSETS Debtors Cash aL bank 565 88,52l CREDITORS Amounts fallin8 due within one year (660) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LLABILITIES 91,559 NET ASSETS FUNDS Unr¢strt¢ied fvnds TOTAL FUNDS 91,559 The ¢h8ritsble ¢ompatty ig entitled to exemption from audit under Sectiort 477 of the Companie5 Act 2006 for th¢ p¢riod ended 31 Mawh 2024. The membcrs have not required the company to obtain an audit of its financial State[t￿nts for the period ended 31 March 2024 in ac¢ordAn¢¢ with Se¢tion 476 of the Companics Act 2006. Thc trnstees acknowledge their responsibilities for (a) rnsuring that the charitable company kws accounting record5 that eomply with Sectxons 386 and 387 of the Companies Act 2006 and preparing financsal ststemertts which ￿ve a tnr ond fair view of the state of affairs of the charitable company as at the end of each financial year And of its surplus or deficit for each financial ycar in a¢¢ordance with the quirements of SectiotL$ 394 and 395 It￿ which otherwise Comply with the requirements of thc CoTfLp&fLxes Aci 2006 relating LO financial statemenLs', 50 far as applicable to the ¢haritablc company. (bl The note5 foml part of these financial statements Page 5 continued... E88t LADtA9htre C*ts B4laDce Sheet- CODtlnued 31 March 2024 These financial *4tem¢nts have been prepared in accordancc with the prDVi5iOnS appli¢abl¢ to charitsble companie5 Subject to the small cornpanits regim¢. The financial stat¢rnents were approved by the Board of Trustees fftnd authorised for is5u¢ on 15 July 2024 And were signed on its behalf by.. Mrs A Lee. Trusttt L No￿15. TTh￿te¢ L Molloy- TNsiee The notes forni part of these finan¢i&l statements Page 6 E8St Lsncashire Cat5 Notes to the FillallCi81 Statement5 for iht Period 2 Mi 2023 to 3 l March 2024 ACCOUNTING POLICIES BasAs of preparing the IID¥u¢i41 statements The financial statements of the charitable company, which is & public benefit entity under FRS 102, have be¢n prepared in a¢¢ordance with the Charitl¢5 SORP {FRS 102) 'Accounting and Reporting by Charities.. Stsiemeni of Rccommcnded PTactice applicable to charitie5 pr¢paring th¢ir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 20191.. Financial Rcporting Stondaryl 102 'Thc Financial Reporting Standard applicable in the UK ar￿ Republic of tr¢land' aud th¢ CompAnieg Act 2006. The financial Statements have been prq)ared under the historical cost convention. All incomc is recogni5ed in the Statement of Financial Activities ottce ihe charity h&$ etttitlement to the fund5, it is probable thai the income will be r¢¢¢ived and the amount can be measured reliably. ExpenditurE Liabilities are reco￿lS¢d as expenditure as 500n as there is a leBal or eonstructive obligation committing the charity io that CKpcndiDJre, it is probable that a transfer of econorni¢ b¢ncfir5 will be required in settlcment and thc amount of the obligation Cdn be measured reli8bly. Expendirure is accounted for on an ac¢ruals basis and Iw been classified under headin8$ tha¢ aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consisient with the use of resource8. Tanglble Ilxed a3s¢tS Depreciation is providcd at the following annual Ates in order to write off each &￿et over its estirn&tcd u8cful life. Fixtthres and fittin85 250/0 on reducing balancc Taxatio The eharity is exempt from ¢orpor8tion thx on its charitable ￿tivitieS. Fuud A¢tOliDtlng Unrestricted ￿n￿$ can be used in accordanee with thc charitable objectives at the discretion of the Iru5tee8. Rcstricted fun(ts Can only be used for particular restricted pury)08¢5 within the objects of the charity. Restrietion8 arise when specified by the donor or when funds are r&iged for pani¢ular restricted purpose5. Further explanation of the n&turc llnd purpose of ￿ch fijnd is in¢luded in the notes to the financial stthtemertts. Htre purchase And leaglng commltments Rentals paid under operating leases are charged to the Stakment of Financial Activities ort a Strai8ht line basis ovcr the period of the1¢8s¢. Page 7 continued.. Elyt LAD¢ashire Cats Noies to the Fin&ncial Statemenis- continued for the Period 2 Ma 2023 to 31 March 2024 OTHER TRADING ACTIVITIES Fundraising ev¢nts Miscellaneous sales Allima] sponsorships Home from home Animal adoption 7,053 2,837 2,828 1.305 8,551 22,574 NET INCOMEIIEXPENDITURE) Net incom&{expenditure) is Stated after ¢hargingl(crediliTJ8)= 1.188 TRUSTEES, REMUNERATION AND BENEFrrs Th¢re were rto tr￿stee5, remunerntion or other bertefits for the period ended 31 March 2024. Tru•tees' expenses Two ttu8tcc$ hav¢ claimed mileage expenses in thc period amounting to £2,283 in totsl. TANGIBLE FLYED ASSETS FixNres fittings COST Additions DEPRECL4TION At 2 May 2023 and 31 MaErh 2024 l57 NET BOOK VALUE At 31 March 2024 3.698 Poge 8 continued... East LanC￿htrt Cats Note5 h¢ Flnanclal Statement5 COIL for thc Period 2 Ma to 31 IM8reh 2024 DEBTORS.. AMOUNTS FALLING DUE MTIttN YEAR Gift aid 565 CREDITORS: AMOLNTS FALL￿G DUE WTHIN ONE YEAR Accrnd ¢xpenses 660 N¢1 movcmertt in fi￿d5 At 31.3.24 Unrestrlcted funds G¢ner&l fvnd 91,559 91.559 TOTAL FUNDS 91.559 Nei movem¢nt in fimds. included in thc Above ar¢ as follows.. I￿OmIng resources Rcsourcc5 expended Movemeni in fvnds Unreytrlcted furtdi G¢n¢ral ￿rtd 116,516 124,9571 91,559 TOTAL FUNDS 116 516 24 957) RELATED PARTY DISCLosifRES There wcre no related party tratLwtions for the period ended 31 March 2024. Page 9 East Lan¢aJlAtre Cats Det&il d Statement of Finartci￿ Activitie f r the Perlod 2 ima 2023 to 31 March 2014 INCOME AND ENDOWMENTS Don4tlons and l¢gacles Donations Gift aid Legicies 16,013 2,825 75.104 93,942 Other tr8ding activltles Fundraising cvcnts Mi5cellan¢ous sales Animal sponsorships Home from home Anill]al adoption 7.053 2,837 2,828 1,30S 8.551 Totxi In¢outhig re8our¢¢s 116.516 EXPENDITURE Chirltable aetlvltlej Stord8C unit renral Sundries Food & littcr Vet fees etc Travel & subsistence Rep&ir5 & renewals Coi equipment Fundraising expenses 1,188 1,004 3,490 14,366 2,283 l61 585 243 23.320 Support costs Governance ¢08ts Postage and stationery Accountancy fees W¢bsite costs Fixturcs and fillings 508 660 312 157 1,637 Total resources expended Net Income This page do&$ not fonn part of the statutory financial 5tatctncnts Page 10