## **THE GINGER CAT HOUSE RESCUE**
A CHARITABLE INCORPORATED ORGANISATION
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
## SUMMARY OF YEAR ENDED 31 MAY 2024
## **CONTENTS**
**ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MAY 2024** ........................................................................... 3 **STRUCTURE, GOVERNANCE AND MANAGEMENT** .............................................. 4 **OBJECTIVES AND ACTIVITIES** .............................................................................. 4 **ACHIEVEMENTS AND PERFORMANCE** ................................................................ 5 **FINANCIAL REVIEW** ............................................................................................ 6 **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** ................................................... 7 **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE GINGER CAT HOUSE RESCUE** .................................................................................................. 8 **RECEIPTS AND PAYMENT ACCOUNTS FOR THE YEAR TO 31 MAY 2024** ............... 9 **STATEMENT OF ASSETS AND LIABLIITIES AS AT 31 MAY 2024** ........................... 11 **NOTES TO THE ACCOUNTS** ............................................................................... 12
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## **ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MAY 2024**
## **Board of Trustees**
June Fraser (Founder) Brenda McDonald (Secretary) Lee Rowe Margaret Rixon
## **Charity registered number**
1203475
## **Registered address:**
118 Vale Road Worcester Park Surrey KT4 7EB
## **Independent Examiner**
Beyond Profit Ltd G104 Bolton Arena Arena Approach Horwich BL6 6LB
## **Advisers**
Fiona Brownlee (Xero agent) Sterling Financial Management Ltd Broxmore Cliftonville Dorking RH4 2JF
## **Principal Bankers**
Santander UK PLC 2 Triton Square Regent’s Place London NW1 3AN
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## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The organisation was founded by June Fraser and her late husband in 2007 and registered as a Charity on 8 June 2023.
All of the trustees were appointed by the Board of Trustees at the initial meeting of the Charity on 21 December 2022. Primary trustees are elected on a rolling 3-year basis and are subject to removal by the Board of Trustees. As the Charity continues to operate, the Board will continue to review the skills and experience of trustees with a view to determining whether the appointment of additional trustees is warranted. No new trustees were appointed during the year.
Trustees meet quarterly as required by the Constitution. Minutes are taken by the secretary. All the activities and any risks to the charity are discussed between trustees to ensure the trust is managed appropriately. The trustees have instituted a Trustees Guidance Handbook.
## **OBJECTIVES AND ACTIVITIES**
## Charitable objectives
The Ginger Cat House Rescue is a non-profit voluntary charity dedicated to the rescuing of cats and kittens in South West London and Surrey.
The Rescue operates for the public benefit to promote humane behaviour towards cats; to offer shelter and sanctuary by providing appropriate care, protection, treatment and security for cats which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage; rehoming such cats where possible; and to educate the public in matters pertaining to responsible cat ownership and the prevention of cruelty and suffering among cats.
The Rescue has no paid staff, instead benefitting from the assistance of dedicated volunteers in all areas of its activities, including daily cat care, veterinarian visits, fostering and fund-raising events.
In planning and delivering our services and activities the Trustees confirm that they have complied with the duty In Section 4 of the Charities Act 2011 to have due regard to public benefit guidance by the Charity Commission in delivering the activities undertaken by the Charity.
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## **ACHIEVEMENTS AND PERFORMANCE**
In addition to large numbers of cats being surrendered in the aftermath of the COVID pandemic, the continuing financial crisis in 2023 led to a huge increase in the number of cats/kittens being surrendered. Despite these challenges, the Charity rehomed 203 cats and kittens in 2023.
The Charity continues to fund its operations by means of regular direct donations and income platforms such as PayPal Giving Fund and JustGiving. In addition, some supporters donate directly to the charity’s vet (Voo Vets).
In addition to these income platforms, the Charity also raises funds by means of bazaars (two per year), car boot sales (fortnightly) and yard sales (two/three per year).
The Charity has an active social media presence on both Facebook (35,000 followers) and Instagram, using these platforms both to publicise the work of the Rescue and to educate the public about responsible cat ownership.
On 7 July 2022 June Fraser, founder of the Rescue, was awarded a British Citizen’s Award (BCAc) in recognition of exceptional positive impact on society and as an inspiration to others.
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## **FINANCIAL REVIEW**
During the financial year 1 June 2023 to 31 May 2024, the total income of the Charity was £216,552. Total expenditure was £195,621.
As already mentioned, additional direct payments to the charity’s vets (Voo Vets) in this period were £15,060.
There is also a pending Gift Aid return from HMRC for the financial year in question.
## Reserves Policy
As the Charity has no rent for premises or salary overheads, the Trustees identify £20,000 as the appropriate level of reserves (sufficient to pay one month’s average veterinary bill).
## Financial position
The Income and Expenditure shows a surplus for the year of £50,072.
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## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 15/12/24 and signed on their behalf by:
Margaret Rixon (Dec 15, 2024 11:03 GMT)
Margaret Rixon Trustee
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## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE GINGER CAT HOUSE RESCUE**
I report to the trustees on my examination of the accounts of the Ginger Cat House Rescue (the Charity) for the year ended 31 May2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. The accounts do not accord with those records.
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.
## **Emma Willder, FCMA, CGMA, CG(Affiliated)**
Fellow of the Chartered Institute of Management Accountants
Date: 15/12/24
Beyond Profit Ltd G104 Bolton Arena Arena Approach Horwich Bolton BL6 6LB
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## **RECEIPTS AND PAYMENT ACCOUNTS FOR THE YEAR TO 31 MAY 2024**
## **Unrestricted Total funds funds**
**to the nearest £ to the nearest £**
## **A1 Receipts**
|**A1 Receipts**||||
|---|---|---|---|
|Donations|**211,668**||**211,668**|
|Merchandise|**468**||**468**|
|Insurance Commission|**575**||**575**|
|Gift Aid|**3,841**||**3,841**|
|Funds donated from previous entity|**29,141**||**29,141**|
|**_Sub total_**_(Gross income for AR)_|**245,693**||**245,693**|
**A2 Asset and investment sales, (see table).**
|**_Sub total_**_(Gross income for AR)_|**,**|**,**|**,**|
|---|---|---|---|
|**A2 Asset and investment sales, (see**
**table).**||||
||**-**||**-**|
||**-**||**-**|
|**_Sub total_**|
**-**||**-**|
|||||
|**_Total receipts_**
**A3 Payments**|**245,693**|
|---|---|
|Vet Bills|**155,297**|
|Cat Care|**22,589**|
|Marketing|**3,137**|
|Accountancy fees|**357**|
|Bank & Platform fees|**454**|
|Catering|**1,097**|
|Cleaning|**945**|
|General Expenses|**2,978**|
|Insurance|**593**|
|IT Software & Subscriptions|**408**|
|Legal expenses|**485**|
|Light, Power, Heating|**2,570**|
|Petrol|**1,472**|
|Postage, Frieght, Courier|**1,496**|
|Printing & Stationery|**654**|
|Repairs & Maintenance|**507**|
|**_Sub total_**|**195,039**|
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**----- Start of picture text -----**
A4 Asset and investment purchases,
(see table)
Furniture, fixtures and fittings 582 582
- -
Sub total 582 582
Total payments 195,621 195,621
Net of receipts/(payments) 50,072 50,072
A5 Transfers between funds - -
A6 Cash funds last year end - -
Cash funds this year end 50,072 50,072
**----- End of picture text -----**
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## **STATEMENT OF ASSETS AND LIABLIITIES AS AT 31 MAY 2024**
**Unrestricted Categories Details funds to nearest £ B1 Cash funds** Cash at bank at 31/5/24 **50,072** _**Total cash funds**_ **50,072 Unrestricted funds Details to nearest £ B2 Other monetary assets** Gift Aid return pending **1,155**
The financial statements were approved by the Board of Trustees on 15/12/24 and signed on their behalf:
Brenda McDonald (Dec 15, 2024 11:07 GMT) **Brenda McDonald**
**----- Start of picture text -----**
Margaret Rixon (Dec 15, 2024 11:03 GMT)
**----- End of picture text -----**
**Margaret Rixon**
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## **NOTES TO THE ACCOUNTS**
Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context "cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.
During the period the Trustees received no remuneration.
Expenses were paid to the following Trustees:
Lee Rowe received £1,472 for reimbursement of travel expenses incurred on behalf of the charity regarding trips to the vets and foster liaison.
June Fraser received £3,168 as a contribution towards utility costs incurred on behalf of the charity as the charity operates from June’s home, as well as pet insurance costs for the resident cat. These expenses have been properly incurred and authorised by the other Trustees and are in line with the charity's governing document.
There were no related party transactions.
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