Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **REGISTERED COMPANY NUMBER: (England and Wales) REGISTERED CHARITY NUMBER: 1202886** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2025** **for** **East Lancashire Cats** CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Contents of the Financial Statements for the Year Ended 31 March 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**|5|to|6| |**Notes to the Financial Statements**|7|to|11| |**Detailed Statement of Financial Activities**|12|to|13| Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the Charity are 1. To promote humane behaviour towards cats int he East Lancashire area by providing appropriate care, treatment and rehoming for domestic cats which are in need of such care and attention by reasons of sickness, abandonment, maltreatment and ill--usage. 2. To educate the public in matters pertaining to cat welfare and the prevention of cruelty and suffering among animals. ## **Significant activities** To rescue stray , feral and unwanted cats and kittens within Lancashire from abandonment , change in owners circumstances , straying , lost or found cats , unwanted litters of kittens. Volunteers foster from home and deal with members the public asking for our help . Maintaining database . Scan cats . Assessing cats health and behaviour and forming a plan . Educate on cat welfare. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** We started the year with around 5.5k followers on social media platforms which has now increased to 8.6k allowing us to reach a bigger audience with the work that we do . Attended more events for fundraising and branching out into more areas thus also helping to widen our audience . Our volunteer base has increased from 8 to 12 making us more efficient and able to help more cats in need . Continue to create good relationships with vets allowing us to work with them to promote good health and wellbeing and furthering our neutering programme . ## **FINANCIAL REVIEW** ## **Principal funding sources** The principal sources of funding are through public donations. ## **Reserves policy** The Charity aims to keep a minimum level of reserves that would enable the charity to continue to operate for a period of 6 months without any income. ## **FUTURE PLANS** Aims and objectives for the following year . Further increase our social media platforms Increase homing figures Increase foster base Increase funding Take out more educational roles in schools and groups . Page 1 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document and is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission on the 2nd May 2023. ## **Recruitment and appointment of new trustees** Recruitment and appointment of new trustees Trustees are appointed only where they have the necessary skills and commitment to the charity. ## **Risk management** The trusteeshave a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** (England and Wales) ## **Registered Charity number** 1202886 ## **Registered office** 6 Crompton Close Garstang Preston Lancashire PR3 1ZR ## **Trustees** Mrs A Lee Mrs L Norris Mrs L Molloy Mrs S Houston (appointed 25.9.25) ## **Company Secretary** ## **Independent Examiner** Paul Ronson FCA CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ 20-Oct-25 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ...................................................................... Mrs A Lee - Trustee Page 2 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 ## **Independent Examiner's Report to the Trustees of East Lancashire Cats** ## **Independent examiner's report to the trustees of East Lancashire Cats ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Paul Ronson FCA The Institute of Chartered Accountants in England and Wales CCW Limited Chartered Accountants 295/297 Church Street Blackpool Lancashire FY1 3PJ 20-Oct-25 Date: ............................................. Page 3 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 ## **East Lancashire Cats** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |Year Ended
31.3.25
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
8,777
Other trading activities
2
22,251
**Total**
31,028
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
34,532
**NET INCOME/(EXPENDITURE)**
(3,504)
**RECONCILIATION OF FUNDS**
Total funds brought forward
91,559
**TOTAL FUNDS CARRIED FORWARD**
88,055|Period
2.5.23
to
31.3.24
Total
funds
£
93,942
22,574| |---|---| ||116,516| ||24,957| ||91,559
-| ||91,559| The notes form part of these financial statements Page 4 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 ## **East Lancashire Cats** ## **Balance Sheet** ## **31 March 2025** |||31.3.25|31.3.24| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**FIXED ASSETS**|||| |Tangible assets|6|3,956|3,698| |**CURRENT ASSETS**|||| |Debtors|7|1,876|565| |Cash at bank||82,822|87,956| |||84,698|88,521| |**CREDITORS**|||| |Amounts falling due within one year|8|(599)|(660)| |**NET CURRENT ASSETS**||84,099|87,861| |**TOTAL ASSETS LESS CURRENT**|||| |**LIABILITIES**||88,055|91,559| |**NET ASSETS**||88,055|91,559| |**FUNDS**|9||| |Unrestricted funds||88,055|91,559| |**TOTAL FUNDS**||88,055|91,559| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and 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 year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements Page 5 continued... Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Balance Sheet - continued 31 March 2025** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 20-Oct-25 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Mrs A Lee - Trustee ............................................. Mrs L Norris - Trustee The notes form part of these financial statements Page 6 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that 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 consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 25% on reducing balance ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. continued... Page 7 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **2. OTHER TRADING ACTIVITIES** |||Period| |---|---|---| |||2.5.23| ||Year Ended|to| ||31.3.25|31.3.24| ||£|£| |Fundraising events|3,434|7,053| |Miscellaneous sales|6,292|2,837| |Animal sponsorships|2,354|2,828| |Home from home|870|1,305| |Animal adoption|9,301|8,551| ||22,251|22,574| ## **3. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): |||Period| |---|---|---| |||2.5.23| ||Year Ended|to| ||31.3.25|31.3.24| ||£|£| |Rent|3,181|1,188| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the period ended 31 March 2024. ## **Trustees' expenses** Two trustees have claimed mileage expenses in the period amounting to £4,421 (2024 £2,283) in total. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|93,942| |Other trading activities|22,574| |**Total**|116,516| |**EXPENDITURE ON**|| |**Charitable activities**|| |Charitable activities|24,957| continued... Page 8 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ||**Notes to the Financial Statements- continued**|**Notes to the Financial Statements- continued**||| |---|---|---|---|---| |||**for the Year Ended 31 March 2025**||| |**5.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|||| |||||Unrestricted| |||||fund| |||||£| ||**NET INCOME**|||91,559| ||**TOTAL FUNDS CARRIED FORWARD**|||91,559| |**6.**|**TANGIBLE FIXED ASSETS**|||| |||||Fixtures| |||||and| |||||fittings| |||||£| ||**COST**|||| ||At 1 April 2024|||3,855| ||Additions|||258| ||At 31 March 2025|||4,113| ||**DEPRECIATION**|||| ||At 1 April 2024 and 31 March 2025|||157| ||**NET BOOK VALUE**|||| ||At 31 March 2025|||3,956| ||At 31 March 2024|||3,698| |**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||||31.3.25|31.3.24| ||||£|£| ||Gift aid||1,876|565| continued... Page 9 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**||| |---|---|---|---|---| ||||31.3.25|31.3.24| ||||£|£| ||Trade creditors||(1)|-| ||Accrued expenses||600|660| ||||599|660| |**9.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1.4.24|in funds|31.3.25| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|91,559|(3,504)|88,055| ||**TOTAL FUNDS**|91,559|(3,504)|88,055| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|31,028|(34,532)|(3,504)| ||**TOTAL FUNDS**|31,028|(34,532)|(3,504)| ||**Comparatives for movement in funds**|||| ||||Net|| ||||movement|At| ||||in funds|31.3.24| ||||£|£| ||**Unrestricted funds**|||| ||General fund||91,559|91,559| ||**TOTAL FUNDS**||91,559|91,559| continued... Page 10 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **9. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
116,516
116,516|Resources
Movement
expended
in funds
£
£
(24,957)
91,559
(24,957)
91,559| |---|---|---| ## **10. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 11 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 ## **East Lancashire Cats** ## **Detailed Statement of Financial Activities** ## **for the Year Ended 31 March 2025** |||Period| |---|---|---| |||2.5.23| ||Year Ended|to| ||31.3.25|31.3.24| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|7,466|16,013| |Gift aid|1,311|2,825| |Legacies|-|75,104| ||8,777|93,942| |**Other trading activities**||| |Fundraising events|3,434|7,053| |Miscellaneous sales|6,292|2,837| |Animal sponsorships|2,354|2,828| |Home from home|870|1,305| |Animal adoption|9,301|8,551| ||22,251|22,574| |**Total incoming resources**|31,028|116,516| |**EXPENDITURE**||| |**Charitable activities**||| |Storage unit rental|3,181|1,188| |Light and heat|175|-| |Sundries|265|1,004| |Food & litter|2,715|3,490| |Vet fees etc|19,811|14,366| |Travel & subsistence|4,421|2,283| |Repairs & renewals|1,451|161| |Cat equipment|-|585| |Training|385|-| |Fundraising expenses|1,062|243| ||33,466|23,320| |**Support costs**||| |**Governance costs**||| |Postage and stationery|402|508| |Carried forward|402|508| This page does not form part of the statutory financial statements Page 12 Docusign Envelope ID: 2E0789E3-7F4F-4373-A8CA-A5D3A5626C58 **East Lancashire Cats** ## **Detailed Statement of Financial Activities** ## **for the Year Ended 31 March 2025** |||Period| |---|---|---| |||2.5.23| ||Year Ended|to| ||31.3.25|31.3.24| ||£|£| |**Governance costs**||| |Brought forward|402|508| |Accountancy fees|300|660| |Website costs|364|312| |Fixtures and fittings|-|157| ||1,066|1,637| |Total resources expended|34,532|24,957| |**Net (expenditure)/income**|(3,504)|91,559| This page does not form part of the statutory financial statements Page 13