PAWS AND CLAWS ANIMAL RESCUE SERVICE Registered Charity No 281075 2024 - As usual this year had been very busy and most of the time we have had a long waiting lists of cats to come. As well as our domestic homing we placed several cats in outside / rural homes when they proved to be unsuitable for normal homing. We also had several pregnant females in which have to be kept for several weeks or months even until they can finally be spayed and homed. Because we take older cats our vets bills were usually very high. Although our policy of rehoming older cats usually to older people has been very successful. We have during the year helped out other charities by taking difficult cats when they did not have the facilities to deal with them. We are partnered with our local Pets at Home store in Burgess Hill, this means we receive donated money from the Christmas and Easter event and can fund raise at the store during the year this helps our funds and with P.R locally. We also have the contents of the dumper where pet food is donated. In addition to this we have a cai food dumper at our local Tesco and Budgen this is very useful for extra food and cat litter. Fund raising has been very successful with stalls at local fetes we also run 2 coffee momings a year and our Open Day is always very well supported. Apart from our general fund raising our sponsorship scheme continues to do well as do our investments. Our assisted neutering scheme worked in partnership with our vets helps greatly in reducing the amount of kittens botn in our area. Registered Charity No. 281075 Paws & Claws Animal Rescue Service Annual Report and Accounts For the year ended 31 December 2023 Paws & Claws Anlmal Rescue Servlce Annual Report and Accounts Contents Report of the Tnjstees Independent Examiners Rewirt to the Trustees Receipts and Payments accounts Balan￿ Sheet Notes to the finanual statements Paws & Claws Animal Rescue Service Report To The Trustees for the year ended 31•t December 2023 Principal address Coombe Down London Road Sayers Common West Sussex BN6 9HZ Trustees M Stone H Robertson J Tidey l Holman V Du-val L Bassett Independent Examlner TaxAdept Accountants NBK House 64 Victoria Road Burgess Hill Wesl Sussex RH15 9LH Approved by order of the board of trustees on 22 September 2024 and signed on its behalf by J Tidey - Trustee Paws & Claws Animal Rescue Service Report To The Trustees for the year ended 31¥1 December 2023 Charity Number 281075 The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopled the provisions of Accounting and Reporting by Charities. Statemenl of Recommended Practice applicable to charities preparing the accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effedive 1 January 2019). OBJECTIVE AND ACTIVITIES Objective and aims The objective of the charity is to prevent the suffering and cruelty to animals, particularly cats and dogs. Significant activities This year has been the worst ever for the amount of cats we have been asked to help. Our waiting list at most times was very long and during the kitten season we had several litters of kittens born outside and had to be trapped and then socialised these generally need outside homes at stables and smallholdings which are difficult to find. We also had several pregnant females these particularly have to be kept for several weeks or months even until they can finally be spayed and homed. Because of the type of cats we are asked to help our vet bills were the highest ever. We have during the year helped out other out of area charities by taking cats from them when they had no room for urgent cases. We are partnered with our local Pets at Home store in Burgess Hill, this means we receive donated money from the Christmas and Easter event and can fund raise al the store during this year this helps our funds and with PR locally. We also have the contents of the dumper where pet food is donated. Fund raising has changed since covid collections either at 5upemiarkets or in the street are no longer an option as often people do not cary cash now. Our open day and coffee mornings continue to be well supported. Apart from our general fund raising our sponsorship scheme continues to do well and we have received several large legacies which have been a great help. We have invested some of the legacy money received in a high interest account suitable for Charities only this continues to make a very good return for us. Our assisted neutering was very well received and used and resulted in over 30 cats being helped. FINANCIAL REVIEW Due to Ihe increase in donations and legacies received compared to the prior period, the charity realised a larger surplus in the financial year of £457,993 for the year12022 £91,007). STRUCTURE GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document. a deed of trusl and constitules an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number- 281075 Paws & Claws Animal Rescue Service INDEPENDENT EXAMINERS, Report Charity Number 281075 Independent Examinerfs Report to the Trustogs of Paws and Claws Anirnal Rescue Serrfice I report to the charity trustees on my examination of the accounts of Paws and Claws Animal Rescue Service (the Irust) for the year ended 31 December 2023. Responsibilities and basis of report As the charity trustees of the Trust you are rèsponsible for the preparats'on of the accounts in accordan￿ with the requ1￿mentS of the Charities Act 2011 (the Act). I r8port in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carying out my examination I have followed all applicable directions given by the Charity Commission under Section 145(5)(bl of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material matter. 1. Accounts'ng records were not kepl in respect of the Trust as required by Section 130 of the Acol or 2. The accounts do not accord with those record5 or 3. The accounts do not CoM￿Y with the applicable requirements concerning the form and content of accounts sel out in Ihe Charities lAc￿unIS and Reports) Regulations 2008 other than any requirements that the accounts give a true and fair view which is not a matter considered as part of an independent examination I have no concerns and have come across no other matters in connection with the examinations to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached Flona Gray MAAT Arr (Fellow) Tax Adepl Accountants NBK House 64 Victoria Road Burgoss Hill West Sussex RH15 9LH 11 September 2024 Paws & Claws Animal Rescue Service Receipts and payments accounts For the year ended 31 December 2023 Section A Receipts and payments 2023 2022 Tr*lh• nyr••i£ Recei Mernbershi Donations Tax refund ift aid Animal Donations Cals nsor onsorshi acies Buildin Socie 1,214 14,124 980 12.206 6,957 4.205 26,172 10,016 158,242 577 219,355 9,793 24.887 11,856 565,350 16,473 643,697 income I CAF interest l Fla stone Inveslment Total Recei ments Catte Costs Fosterin Vet Fees Fund Raisin Advertisin Insurances Miscellaneous administrative costs 92,339 1.062 72,487 2,874 1,368 994 3,828 174.952 75,317 1.095 35,041 2,425 1,511 882 3,025 119296 Events ostin & stslion Sub Total Pro Runnin Cost 10,752 10,752 9.052 9.052 Sub Total Total Payments 185,704 128,348 Net of Receiptsl{payrnontsl 457.993 91.007 Cash Funds last year end 1.370.922 1,279,915 1.828.915 1.370.922 Cash Funds this ygar end Paws & Claws Animal Rescue Service Balance Sheet For the year ended 31 December 2023 Notes 2023 2022 FIXED ASSETS Tangl￿e assets 551.026 551.026 CURRENT ASSETS Investments Cash at bank 404,242 874 814 1.279,056 389,496 431 360 820,856 CREDITORS Afflounts falling due within one year NET CURRENT AssErs 960 819 896 1277 889 NET ASSETS 1 828915 1 370 922 FUNDS Unrestricted fvnds 28.915 1 370 922 TOTAL FUNDS 1 828 915 1 370 922 The financial statements were approved by the Board of Tnjstees and authorised for issue on 22 September 2024 and were signed on its behalf by J Tidey Trustee The notes fo￿ part of these finanoal statements Paws & Claws Animal Rescue Service Notes to the Financial Siatement For the year ended 31 December 2023 1.Accountlng Pollcles Basls of preparlng the flnanclal statements The financial statements of the charity, which is a publ￿ benefit entily under FRS 102, have been prepared in accordance with the Charrties SORP IFRS 1021-Accounting and Reporting by Charities.. Statement of Recommended Praclice applicable to chaflties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectsve 1 January 20191. Financial Reporting Stsndard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charits'es Act 2011. The financial slalemenls have been prepared under the historical Cost convents'on. Income All income is recognised in the Statement of Financial Activities once the charity has enlillemenl lo the funds, it is probable that the income will be received, and the amount can be measured reliably. Expendlture 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 15 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be difeclly attributed lo particular headings, they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets No depreciation is charged on freehold property. Taxatlon The charity is exempt from tax on its charitable activilies. Fund accountlng Unrestricted funds can be used in accordance with Ihe 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 purposes. Further explanation of the nature and purpose of each fund is included in the noles. 2. INVESTMENT INCOME 2023 2022 CAF Interest Flagstone Inve5trnent 1,727 577 577 3. TRUSTEES REMUNERATION AND BENEFrrs There were no trustees remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022 There were no trusteed expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. Paws & Claws Animal Rescue Service Notes to the Financial Ststement- continued For the year ended 31 December 2023 4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivrriES INCOME AND EXPENDITURE FROM Donations and legacies Other trading acb"vitie$ Inveslmenl income Total Income 615.368 11.856 643 697 EXPENDITURE Raising funds Cattery costs Fostering Ver Fees Other Tolal Expenditure 4,242 92,339 1,062 72.487 15 574 NET INCOME 457,993 Tolal funds brought forward 1 370 922 TOTAL FUNDS CARRIED FORWARD 5. TANGIBLE FIXED ASSETS Freèhold Propèrty COST At 1 January 2023 and 31 December 2023 551026 Net Book Value At 31 December 2023 551026 At 31 December 2022 551026 6. CURRENT ASSET INVESTMENTS 2023 2022 Flagstone investment 404 242 389 496 7. CREDrroRS AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Other Paws & Claws Animal Rescue Service Notes to the Financial Statement - Continued For the year ended 31 December 2023 8. MOVEMENTS IN FUNDS Movement In funds At 1.1.23 At 31.12.23 Unrgstrlcted funds General fund 1370 922 457 993 182891 Nel movement in funds. induded in the above are as foll(￿5 Incomlng Resources Resources expendgd Movement In funds Unrestricted funds General fund 457 9. RELATED PARTY DISCLOSURES There were rw) related paty transactions for Ihe year ended 31 December 2023.