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 f￿an￿al activit*8
Balan¢8 sheet
Notes lo Ihe f￿anual 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 dist￿sS 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 I￿ntInUed 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 Tec￿e$ 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 rA￿nt 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¢￿t￿re
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 Cha￿Y) forlhe year ended
310e¢ember 2023.
Respomlbllltles and basls of report
As the trustees of the charity you are r8sptsnslbl& for the preparat￿n 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 charit￿9 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 char￿eS 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 Per￿dS 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&m1￿g 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 fina￿la1 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•¢eM￿r 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 acti￿lIeS.

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 u*ets le￿ Gurrnnt liabiliti
1,518,298
1.476,151
Nèt assets
1,518,298
1.478,151
The tund# of1he charity
Ur￿eStrICted 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 app￿ing 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 Pro￿ding 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
Le9x￿8 are re￿gniSed 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$•s'.
The fieehold propety is shown at the valualon obtained on acquisition in 2015. No depreci*'on is Provided
on freehold property to the Gharitys practice lo malnlain these ass8ts in a oinbnual stste of sound repair.
The ITUStees consider the residual value to be al a level wh&re depr¢uation would be immaterial. In the
absence of any dep￿CIall0n charge an annual impairment review is undertaken and any pgTmanent
diminu￿On wi value is chargéd to the Statement of Financial Activities as appropriate.
F￿ehOld land and buiklings
Fixtufes 8nd fittings
see above
10% reduang balance
The gain or loss ari*ing on the disposal of an asset Is determined as the difference bel￿an the sale proceeds
and the Carrying value of the asset, and is [￿LIgnIsed in the slatemertt of financAal activities.
1.7 Fixed •*set inYestm•nts
Fixed asset investments are INtialty measured al transadon priGe exduding transaction costs, and am
subsenuenlty measured al fair value at eath reporting dale. Changes in fair value are reo4nised in nel
incomel{exp8ndilurel for the year. Transacb'on costs are expensed as incurred.
1.8 Impalrnent of fixed assets
At each reporting end dalfr. the ch¥rfty revlows the carrying amounts of its tangible assets to determine
whether there is any indi¢8tion that ihose assets have suffered an impaiim6nt loss. If any such indication
exists, the re¢overable amunt of the asset is estimated in ordgr lo determinè lh8 8Xtent of the impairment
loss Irf any).
1.9 C•sh and c••h •quivalents
Ca$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 pOI￿leS, 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
SOUr￿s. 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 In￿SImon￿
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 $tsled after chargi1￿(¢￿ed￿ngl'.
Th￿1¢e8
Duving the year Joan Bevan received remuneration of £864 {2022- £9881 athj Linda Webb recei￿1
remuneration of £6,698 for Charitable activities, which has been induded in wage5 CX)518. Thrge trus1￿ were
imbursed a totsl of £1.364 for travelling expenses12022- one were reimbur$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￿.
R*muneTation 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 pu￿0$0$.
13 Tangible flxed assèts
Freohokl Fixtur•8 and
and bulldlngs
fittirw
TfA•l
C￿t
At 1 January 2023
232,500
S,189
237.689
At 31 Decembèr 2023
232.500
5,189
237.689
DeprecSatlon and Im￿5M￿nt
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 a*i•¢ inv•stmènts
Icontlnuedl
2023
2022
Investments al fair value wmprise..
St James PlarA u1￿1 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
C*ryln9 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$l￿e[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-