Charlty Reglstration No. 285745 ooding CCOUNTS CATS IN CARE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
CATS IN CARE LEGAL AND ADMINISTRATIVE INFORMATION Trnstses Mrs LAlford Mrs l J Crucefix Mrs J Bevan Mrs L Pickerng11 Miss M Best Mrs E Mayne Mrs L Webb Charlty numb•r 285745 Prfnclpal •ddress 24 Redland Lan& Weslbury 11shire Unrtèd Kingdom BA13 3QA Independ•nt examlner Gooding Acojunts Ltd 24 Warniinster Road Westhury Iltshire United lQ"nodom BA13 3PE Bankers Lloyd5 Bank PIC 37 Markèt Place Wam)inster Will$hire BA12 9BD National Westminster Bank PIC Westem Avenuè Chatham Maritim8 Chatham Kent ME44RT
CATS IN CARE CONTENTS Page TNslees' report Indep8ndenl examinerfs report Statement of fanal activit*8 Balan¢8 sheet Notes lo Ihe fanual statements 6-13
CATS IN CARE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their annual report and finan¢i81 $tat8menls lor tho year ended 31 Dectmber 2023. The financial statements have been prepared in accordance wtth th8 accounting policAes set out in note 1 to the financial statements and comply with the ¢harit¥s constTtulifm. the Charities A¢t 2011 and "Accourrting an(1 ReportiNJ by Charities= Stalemtrnt of Recommended Practice appli¢8ble to charities preparing thgir accounts in accordance with the Financial Reporting Slandaid awlicable in the UK and Republic 01 Ireland IFRS 102}. (as amended for accounting periods commencing frorn 1 January 2016) Objectives and activlttes The charit$ objects are to prevent cruelty to relieve Suffering and distsS of cats and kittens in need of care and Bttenlion, and there has boen no change in th8se objects during Ihe year. AII OLK residents enjoy tha freedom of the house which has plenty of dimbing frames, anfl places to hide and sleep,. they also have access lo outside runs where there are numerous interesting places lo explore and for those who arg brave enough, they tan go outside lo explore the extenslve garden. We hope to carry on the aim$ of the charity. by reltewing Ihe pain and suffering ol all abandoned and urrwanted cats and kiitens. This we wll achieve with the IntInUed support of our membgrs and friends. PublK ben8fit The trus¢e8s have paid due regard to guidance Issued by the Chaiity Commission in de¢i¢Jing what actiwties the charity shoubj Lbndert8ke. Achi•vements and porfomMnco Swniffcant adivilies and achievements 8galnst obiecliv88 The work al the shelter went on as usual thi5 year, Ihe health and well-Ing of our anim81s being upmost in out minds and we are pleased lo report th81 w8 have a very happy and Content household. Interest and supporl for the charity resides mainly in the WeslburylWarmin$ler area, although membership is $proad Ihioughout the county. As you know, our only income is from th¢ g$nerous donation$ from our loyal supporters. Finan¢lal Yeview As we have been lucty enough to have wonderful members, who havg remembered u$ in their wils, we are at4e to carry out improvements to our property and help other worthwhile Charbtses. as we have (bn• in the past. DuriNJ the year we have gifted £5.000 to Tece$ animal santhiary. ResgNesWi¢y It is the polSGy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level to mèÈt future requirements of the charity in line wtth rts objeclives. The Irusl¢es considers that reserves at this level will ènsure that, in thè event of a significant drop in lunding. they will be able lo ¢onlinue the charity's rAnt activilies while consideration is given lo ways in which addition81 funds may be raisod. Thi$ l&vel of re$orves has been maintained throughout the ygar. Maiorrisks The Iw$lees ha assessed thè major risks to which the chariiy Is exposed, and are satisfied that systems arè in pI¥co to mitigate exposure to the major ii¥ks. Structwt, gov•rnJn¢è #nd manag•m•nt The charity is an unincorporated giStered charity.
CATS IN CARE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees vtho Served during the year and LV to the datè of signature of the finanrAal ststements were.. Mrs LAJford Mrs l J Crucefjx Mrs J Bevan Mrs L Pickemdl Miss M Best Mrs E Mayne Mrs Lwebb Ow8nisational Str¢tre The tharity is g)vèmed by the Iruslees who are responsible for formulating the strategies and polici8s of the ¢harity including the exercise of financial controls. The Ir was approved by the Board of Trustees. Mrs L Pjckernell Trustse
CATS IN CARE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CATS IN CARE I report to the Iruslee5 on my examinatlon of the financial stalamenls of Cats in Care (the ChaY) forlhe year ended 310e¢ember 2023. Respomlbllltles and basls of report As the trustees of the charity you are r8sptsnslbl& for the preparatn of the financial statements in a¢¢ordance with Ihe requlr¢menls of the ChariliesAct 2011 (the 2011 Act). l pOrt in respect of my examination of the charit9 financial statements Carried oul under section 145 ¢)f the 2011 Ad. In carying out my examination I have followed all the 8pplicable Direthons given by the Charity Commission under sadion 14515)Ib) of the 2011 Act. h)d•pendent oxaminerfs stat•ment Your att¥ntion is drawn to the fad that the charty has prepared financial statements In 8¢¢ordance with Acwunling and Reporting by chareS preparing their accL)unts in a¢cordance thé FinancA81 Rèporting Standard applicable in Ihe UK and Republic of Ir&land IFRS 1021 in preferÈTh to the Accounting and Reporting by Charities.. Slalement of Recornrnend8d Pracb"¢e issued on 1 April 2005 which 1$ referred to in tho 8xianl regulations bul has now been wrthdrawn. l understand that this has been done in order lor financial statements to prov7de a true and fair wew in a¢¢ord8n¢g with Generally Acceptéd Accounting Pradice effective for reporting PerdS beginning on or after l January 2015. I have completed my ex8mination. l Confimi that no rnatter$ have come to my attention In connection wilh the examination gimng me cause to bèlieve that in any material respe¢t= counting recJ)rds were not kept in respect of the charity as required by section 130 of thè 2011 Act- or Ihe finan¢ial slalem8nts do nol 8¢¢ord with those words.. or Ihe finan¢ial statements do not comply with the applicable requirements nc&m1g the form and content of accounts set OLrt in the Chariti•$ (Accoun15 8nd Reports) Regulations 2008 other than any requirement that the accounts give 8 truè and fair wew which is not a matter Djnsidered as part of indepandent examination. I h8v8 no ncernS and have Come across no other matters In ¢onnectb)n wlth th8 exalninalion to which altention should be drawn in this report in order to en8bk a PTopeT understsnding of the finala1 statements to be r•ached. YfjrcrxL tyGoodlng Goodlng A¢¢ounts 24 Waminster Road È$lbury Itshire BA13 3PE United Kingdom
CATS IN CARE STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unve¥tri¢tèd fund$ 2023 Unrestricted fund* 2022 No1•8 In¢om• Irom: Donation5 and legacieg Investments 23,542 25,323 487,725 21,958 Total incom• 48.865 509,683 Expndltur• on: Charitable aclmties 46.608 37,715 Totsl expgndilur• 46.608 37.715 Net gain51Oo$ses} on investments 11 39.890 181.4W) N•t In¢ome and mov•mert In funds 42,147 390,508 Re¢onclliatitsn of lund8: Fund balances ot 1 January 2023 1.476,151 1,085,643 Fund balanc•s at 31 D•¢eMr 2023 1.518.298 1,476,151 The statement of financAal actiVTties indudes all gains and h)sses recogni5ed in the y&ar. All ino)me and expenditure derive from continuing actilIeS.
CATS IN CARE BALANCE SHEET AS AT31 DECEMBER 2023 2023 2022 Mot•s Fix•d •$ets Tangibl8 assets Inv&stmenls 13 14 232.500 1.009,441 232,500 669,551 1.241.941 902,051 Curr•nt w&ets Debtors Ca8h at bank and in hand 16 424,154 150,678 277.033 277.137 $74,832 Credltoys: amounts f4lllng due wlthln one year 17 (780) (732} Nèt ¢urrent asB•ts 276,357 574,100 Total uets le Gurrnnt liabiliti 1,518,298 1.476,151 Nèt assets 1,518,298 1.478,151 The tund# of1he charity UreStrICted funds 1.518.298 1.476,151 1,518,298 1.478,1S1 The Iln8naal sL*ments were approv8d by the trustees on. Mrs L Alfor
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Ac¢ountlng pollcl Ch•rlty infornMtion Cats in Care is a d)arity registered in England and Wdles. 11 is gov¥rned by ils conslttution and nAe$ adopted on 25th September 1982, as amended on 25th S&ptember 19% and by s¢heme of the Charity Commissioners dated 19th May 2005. Th8 prinThpal address of the ¢harity is given wtU¥n the legal and administr8b.ve Infomalion page of these financial slatemenls. The nature of the chanws operations and principal activities are provided in the Tru51ees' Report.. 1.1 Aecountlng Conventlon The ffinanaal sl#lements have been prepared In accordance wilh the chaTitI5 ctsn$lilution, the Charities Act 2011 and 'Accounting and Reporting by Charities.. Stslemenl of Rec(Jmmended Practice applicable lo ¢haritie8 preparing their accounts in accordance with th8 Financial Reporting Standaid applicable in the UK 8nd Republic of Iieland IFRS 1021" (as amended for a¢UntIng pertod$ ¢ommencing from 1 January 20161. The charity is a Public Beneffil Entity a5 definèd by FRS 102. The charity ha8 taken advantag& of the provision$ in the SORP for charitses apping FRS 102 Update Bullglin 1 not lo prepare a Slolèmenl of Cash Flows. The finanti81 slalgments hgvg departed from Ihe Chaiities (Accounts and Reports) Regulallon5 2008 onty lo the extent requirnd to provide a true and fair view. This departure has involved following the Stslfjm8nt of Recommended Practi for charities applying FRS 102 rather than the version of the Slaternenl of Recommended Pr•¢tice which 1$ lo[red lo in the Re9ulolions bul which has slnce be&n wilhdrawn. The finandal statements are prepared in sterfing, which is the furKtional rrencY ol the charity. Monetary amolmts in th0$8 financlal ststemenls are rounded lo the nearest £ The financial statemgnts have bgan prepared under the hislorS¢81 cost ¢onvenlion. The prindpal accounting policies adopied ar• set out below. 1.2 Golng concern At the lime of approwny Ihg finanry81 $tat&menls, the trustees have a reasonable expectalion that the ¢harfty ha$ adequate r850urces to continue in operational existence for the ft>ro$eeable fultjre. Thus th8 trustee ¢ontinue lo adopt the going concern basI6 of accounti)g in preparing the fin8ncAal statements. 1.3 Ch•rltabl• funds Unreslri¢tod funds are available for use at the discretion of the trustees in furth0ran of their d)aiitab objectives. Restri(*ed funds are subject lo specific o)ndition$ by don0 as to Ihey may bg Usgd. The eh•rty did not hold any restricled funds during the ygar or in the Proding year. Endowmant fvnds are subject to specific conditions by donors that the capital must be maintwned by th8 charity. The charity did not hold any endowment funds during the year or in the p¢edIng year. 1A Incom• Income is recognised whèn the charty is legally entitled lo rt after any perfomiance o)ndthons havo b8en mel, the amounts can be measurèd reliably. and il 1$ Probable that income will be recaived. Cash donations aro recognised on receipt. Other donations are recognised one6 the charity has baen notifièd of the donation, unless perfomiance conditions require defèrral of the amount. Income lax recoverable in rel8lion to donations received under GTftAid or deeds of ts)venant is recognised al the twne of the donat¥)n.
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policie¥ IContlnu•dl Le9x8 are regniSed on rec8ipl or othepwise rf the charity has been nothfigd ol an impending distribub'on. the amount is known, and rrfaipl is expected. Ff the amount 1$ not known, the legacy is Irealed as a contingent asset. 1.6 Expèndiiur• Liabilrties a recognised as expendilure a8 soon as there is 8 bgal or ¢onslwctNe obligation committing th8 ¢harfly lo that exynditure. Resources expeNled are induded in th8 Statemanl of FinanExal Aetiwties on an accruals basis, indusive of VAT which can not be recovered. Govemance $18 indude Iho$e costs associated with meeting the conslrtulional and sts¢ulory requirements ofthe Charity. 1.6 Tangiblo fixèd •$$•ts Tangible fixed assets are Initialty measurèd * cost and $ubsaquenlly mea$uMd Bt cost or valu8llon, nel of depraciation and any wnpaiment losses. tY¢pYeciatiJn 18 reoognised so as lo wriie off thg cost or valuation of assets less their residual values over their usèful lives on the following ba$•s'. The fieehold propety is shown at the valualon obtained on acquisition in 2015. No depreci'on is Provided on freehold property to the Gharitys practice lo malnlain these ass8ts in a oinbnual stste of sound repair. The ITUStees consider the residual value to be al a level wh&re depr¢uation would be immaterial. In the absence of any depCIall0n charge an annual impairment review is undertaken and any pgTmanent diminuOn wi value is chargéd to the Statement of Financial Activities as appropriate. FehOld land and buiklings Fixtufes 8nd fittings see above 10% reduang balance The gain or loss ariing on the disposal of an asset Is determined as the difference belan the sale proceeds and the Carrying value of the asset, and is [LIgnIsed in the slatemertt of financAal activities. 1.7 Fixed •*set inYestm•nts Fixed asset investments are INtialty measured al transadon priGe exduding transaction costs, and am subsenuenlty measured al fair value at eath reporting dale. Changes in fair value are reo4nised in nel incomel{exp8ndilurel for the year. Transacb'on costs are expensed as incurred. 1.8 Impalrnent of fixed assets At each reporting end dalfr. the ch¥rfty revlows the carrying amounts of its tangible assets to determine whether there is any indi¢8tion that ihose assets have suffered an impaiim6nt loss. If any such indication exists, the re¢overable amunt of the asset is estimated in ordgr lo determinè lh8 8Xtent of the impairment loss Irf any). 1.9 C•sh and c••h •quivalents Ca$h and eash equival&nts indude cash in hand, deposits held al cali wllh banks, other $hort-t8rm liquid inveslments th original malurilies ol three months of less. 1.10 Fin•nelal instrumènts The ¢hanty only have finan¢ial assets and liabilities of a nd that qualify as basi¢ financial instruments.
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounllng policies IContInu) Bask finan¢lal•ssets Basic finartial assets, whSGh includè debtors and cash and bank balancos, are initialty measured at transaction price induding transaction costs and are subsequenlly carried 81 amorfsed cmt using the effective nteresl method unless the arrangement constitute5 a financing transaction. whgre the transaction is rneasured al the present value of th8 future receipts discounted at a market rate of inteie$l. Finanaal assets dassifi@d as receivable within one year are not amorti$ed. B•si¢ )7n•n¢lal Ilabllltlos Basic financial liabilities, induding credllors and bank loans are inilialty recognised at transaction price unless the arrangement conslilules a financing transaction. where the debt instrument is measured al the present valu8 of the fvture payments di$counled al a market rate of Interest. Financial liabilrfies ckssified as payable withln one year are not amrU8ed. Trade creditors are obligations lo pay for goods or seNko$ that have been acquired in the ordinary course of operation$ from suppliers. Amounts payable are classifièd as current liabllilies if payment is due within one year or less. If not, they Bre presented as non-currenl Ikqbilities. Trade creditors are recognised inf(ially al transaction pricè and 3ubsequgnlly measLKed at amortised ¢o$l using the effeth"v8 ulterest method. Derécognition oifinancial liabllhies Finanual li¥blrties are derecognised when thè chanty's contractual obligations expiro or aro distharged or ¢an¢elled. 1.11 Taxation No tax is charged in these accounts Ilue the thaiitable status. 1.12 Employge b•n•ffts The cost of any unused holiday enlruement is recogni%ed In the period in which Ihe employee's seN¢o9 arg receNed. Temiination beMfrts are recognised immedialety as an èxpense whan the charfty 1$ demonslrabty committed to lèmiinale the employment of an employee 01 to prowde termination benefits. Criiic•l accounting •sllmateg and ludggmenl8 In the application of the charity's accounting pOIleS, the Iruslees are required lo make judgements, estimate and assumptions about the carrying amount of ass8ts and h'abilibes that are not adIlY apparent from other SOUrs. The estimates and associated assumptions are based on historical experience and other lactors that e ¢onsid•red to b¥ relevant. Actual ie$Lth may differ from these esb"matgS. The eslimat8s and undertying assumptions are reviewed on an ongoing basis. Revlslons lo accounllng estmnales are recognised in the periocl in which the estimate is rew5ed where th8 revision affects only that period, or in the period of the r9wsion and tUre period$ where the revision affects both cwrent ar¥J future p¥riods.
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DEGEIIIBER 2023 Incom• from donation8 and kgaGi Unr•stri¢ted fvnds 2023 Unr•sthcted funds 2022 Donations and grfts Legacies Teceivab 23,542 4,234 483.491 23,542 487,725 Income from InSImon Unrnstdct•d Unrestri¢t¢d funds fvnds 2023 2022 In¢ome from Sl James Pl8¢e investments IncLJme from COIF Foxed Interest Fund and Ino)me Shares 22.384 2,939 19.115 2.843 25,323 21.958 Charftsble actMlie¥ Care of Cats Care of Cats 2023 2022 Staff costs DKect cost- food Direct $1- v.nary Dwect cost- shemer prows*)n Direct cost- cat care Rates LighL heal and power Insuran¢¢ General mainlonan Telephone Sundry expense5 Donati$ 7.562 3,685 5.717 13.982 1.912 3.749 767 1,203 1.785 385 101 5.000 3,273 1,714 1,293 1,905 709 314 4,152 273 $50 12,000 45,828 36.983 Share of governance costs Iseo note 7) 780 732 46,608 37,715
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 D¢rIpoOn of ¢harltablo activiti•¥ Care of cat The tharity works lo prevgnl the cruelty aThJ rglieve the suffering and distress of cats and kittens in need of care and attention. Supportcosts 10¢gtsd to activiti 2013 2022 Ara)untsncy costs 780 732 Anatysed between: Care of cats 732 Net movem•nt in fund8 2023 2022 The net movement in funds is $tsled after chargi1(¢edngl'. Th1¢e8 Duving the year Joan Bevan received remuneration of £864 {2022- £9881 athj Linda Webb recei1 remuneration of £6,698 for Charitable activities, which has been induded in wage5 CX)518. Thrge trus1 were imbursed a totsl of £1.364 for travelling expenses12022- one were reimbur$gd £5). 10 Employ Tha av8rage monthty number of employees during Ihe year was.. 2023 Number 2022 Numbèr Employment ¢t$ 2023 2022 Wages and salaries 7,562 7.332 There were no empbyees whose annual r8munerallon was more than £6[).0. RmuneTation of k•y managemgnt p•rsonn¢l The remuneration of key managemgnl personnel was as fc41ows: 10-
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Galns and los808 on inv••tments UnwestrKtsd Unr•stri¢trd nds funds 2023 2022 Gainsl{losses) arisiThJ on- Revaluation of inveslments 39,890 (81.460) 12 Taxation The charlty 18 exempt from taxgtion on its activities because all 11$ income is applied for ¢hari18ble pu0$0$. 13 Tangible flxed assèts Freohokl Fixtur•8 and and bulldlngs fittirw TfA•l Ct At 1 January 2023 232,500 S,189 237.689 At 31 Decembèr 2023 232.500 5,189 237.689 DeprecSatlon and Im5Mnt At 1 J8nuary 2023 5,189 5.169 At 31 Decembèr 2023 5.189 5.189 Carrylng amount At 31 December 2023 232,500 232,500 At 31 December 2022 232.500 232,500 14 Fixed atset invoslmènts Unlisted Invo$tsnonts Cost or valuation At 1 January 2023 Additions Valuation changes 689,551 300.000 39.890 At 31 Decèmber 2023 1.Cx)9.441 Carrylng amount At 31 Decemb&r 2023 1,lJ)9,441 At 31 December 2022 669,551 11
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Flx•d ai•¢ inv•stmènts Icontlnuedl 2023 2022 Investments al fair value wmprise.. St James PlarA u11 Trust COIF Income Shares COIF Frxed Intèrest Units 906.842 81.245 21,354 {574,860) 174,408) 20,283 1,009,441 669.551 15 Financial Instrumènts 2023 2022 Cryln9 amount of finan¢ial a##èts Instruments measured al lair v81ue through profil or loss 1.CxJ9,441 669.551 16 Dgbtors 2023 2012 Amounts falling duo within one y•ar. Prepayments and accrued income 424,154 17 Creditors: amounts falling due within on• y•ar 2023 2022 Accruals and deferred in¢omo 780 732 18 Unr••lrlet•d fund• The unre$le[ed funds of the charty ¢OrnPTise the unexpended balances of donatrons and grants which are r¥)1 subjed lo $peufi¢ conditions by donors and grantors as to how they may be used. Thase include designated funds which hgve been set asidfj out of unrestrided funds by the trustee8 for specffic purposes. Incomlng At31 rt*oure Doc•mber 2023 At 1 January 2023 Resour¢ expended Goin# and lo$$•$ General funth 1,476,151 48,865 146,6061 39,890 1,518,298 Previou$ y•ar. At 1 Janu•ry 2022 Incoming rnsour¢e• R•source5 •xpendgd Galns and 1058th% At31 0•¢omb•r 2022 General funds 1,08S,643 509.683 137,7151 (81,4eoi 1.476,151 12-
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 19 R•lated pa tran$actlon$ There were no disdosable related party transactions dumg the ye*12022- none). 13-