Charity Rggislrotlon No. 285745 ooding CCOUNTS CATS IN CARE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
CATS IN CARE LEGAL AND ADMINISTRATNE INFORMATION Trusts85 LAiford l J clffix Mrs J Bevan Mrs L Pkern Miss M 88s1 Mrs E Mayne Mrs L Webb (Resigned 30 January 2026) (Resigned 25 May 2026) Charlty numb•r 285745 Prlncipal addr•¥y 24 Redland Lane Westbury Wiltshlr8 United Kingdom BA13 3QA Ind•pendent examlner Goc*Jlng Accounts Ltd Holloway House Epsom Square White Horse Business Park Trowbrfdge Wiltshir Vnilod Kingdom BA14 OXG Bankers Lbyds Bank PIC 37 ma01 Place Wamilnster Wimshire BA12 98D NaOnal Westminster Bank PIC W8stsrn Av8nue Chgtham Maritime Chatham Kent ME4 4RT
CATS IN CARE CONTENTS Page Independent exam1tts rwt statement offinal21 adiwtios Balan(t sheet Notes to the financial statements 6-12
CATS IN CARE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees prgsent tholr annual rgpc¥t and finarthl stat8ments forthe year end8d 31 December 2025. The finanaal ststenpnts have been prepared in aixordanc with the accounting pdiae5 set out in note 1 to the financial stalemenls arKI compty with th8 charity's const[tiOn. the Charilios Act 2011 and °Accounling and Reporbng by Charities= Statement of Re(xbmmended Praciice applicsble to charities preparing their accounts in accordance with thg Finan(aal Roporting Standard applicabl& in the UK and Rgpublic of Iroland IFRS 102). (88 am8nded lor acc¥n11Thj periods commencing from 1 January 2016) Objeclives and actlvlll•s The chaiitys objecls we to prevent cruelty and to relieve suffering and dlstress ol cats arKI kittens in need of care and attention. and there has been no change In these ofyects during the year. All our resSdanls enjoy the fre8dom of the house which has plenty of dimbing frames, and placR$ to hlde and sl8ep" they also have arLess to outside runs where there numèrous Interesting places to 8xplore and for those who are brave enough, they can go outsKle lo explore the extensive garden. We hope to cany on the alms of the charity, by ralieving the pain and suffering of all abandoned and unwanted cats and kittens. Thls we 11 achieve with the continued sUPPOrt of our members and friends. Public benofft The trustees have paid due regard to guldan¢e issued by the Charity Commisslon In deciding what activitigs the charity Should undertake. AchI•Ont$ and p•rformance SignifiGant 8d1V&S and aGhievwngnts against objectwes The work at the S}lter went on 8s usual thls year. the health V•pII-being of our anlmals being upmost in our minds and we are ploased to rewjrt tral we hav8 a very happy and contented household. Interest and support for the charity resldes mainly in tho WeStry{wa1mlnstsr area, although membership is spread throughout the rA)unty. As you know. our only Income Is from the generous donalK)ns from our loyal supporter5. Financlal revlew As we have b6en lucky enough to have wonderful reMbe. who ha r8membgre(l us in their wills. we are able to cary out impTovements io our property and help other Worth1 charilies, as we have done in the past. Durfrwj th¢ year we hav8 gifted £S.000 lo Teckles animal sarthary. ReseNespolicy It is the policy of the tharity that unrestricted funds whlch have rt)t been designated for a specific use should b8 maintaingd al a18vel to me8t futtjre requirements of the charity in line with its objectives. Th& trustees nSiderS that reserves al this level will ensure that, in the evenl of a significant drop in funding, they will be able lo continue the charItS CLsrrent activtties while nsleratiOn is given to ways in which additional fiJnd8 may be raised. This level of reserves has ton maintained throughoLrt the year. Major risks The trust8es have assessed the major risks to whlch the chartty18 exposed. and are satisfied that systeTh are in place to fflilNJale exposur& to the major rtsks. strUcre, governanc• and mana9em•nl The chaty is an unlnu)rpor#led regislered ch8rlty.
CATS IN CARE TRUSTEES. REPORT {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees Ytho semd durng the ygar and up to the (Jat8 ofsignature of the financkgl Stslements worB.' Mrs LAlford Mrs l J Crucefix Mrs J Bgvan Mrs L Pickemell Miss M Best Mrs E Ma8 Mrs Lwel (Resigned 30 January 20261 (Resigned 25 May 20261 Organisational slructure The charity is govemed by Iho tru51ees who are r8spJnsble for foTmulating the $tr8tegies and poliues of the charity including the eXeISe of financial controls. rt was approvèd by the B rd ofTrus199S. Mrs L Pick8mell Trustee Dats:.....
CATS IN CARE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CATS IN CARE I r&port to the Iwstees on my examlnation of th8 financial statements of Cats in Care (the tharityl for the yoar gThJed 31 D8Mber 2025. Responsibilitles and bas18 of roport As the trustees of the charity you are responsible for the preparation of the financial statements in acc[nce with the requirements of the Chariti8sAct 2011. I report in respect of my examination of the charivs finanal statements carried out under section 145 of th8 Charities Ad 2011. In carying out my examinatKJn I have followed the Diroctions given by the Charity Commissio under seGlion 145(5Xbl of the Charities Act 2011. Indepgndent examlnef8 8tstsmgnt Your attention is drawn to the fact thal the charty has prepared the finandal slalements in accordancè with the relevant ver8ion of the Statement of Rec4)mmended Practice applicable to chorities preparing their ffinanaI statements in accordarKe with the Finan81 Reporting Standard appllc8ble in the UK and Republk of Irald IFRS 102) in preferencg lo the Accounting and Reportiflg by Chorities: Stslement of Recommended Practice issued on 1 Aprll 2005 which is referred lo in the extsnt regulalions but has now been withdrawn. l understand that this has been done in order for the fin8nci81 statements to provide a true and fair view in accoTdanLE wtth UK Generally Accepted Accounting Practice. I have r3)mpleted my examination. I confirm that no m8tters have to my attention in connection wlh the examination giving me (ause to believe thal in any material respect.. accounting records were not kopt in re$pact of the chanty as requirod by s8clk)n 130 of tho Charwes AGt 2011. th8 financial statements do not accord with those rgwrds." or th8 finano?I statements do not comply with the appltcabb requlrem8nt5 mnceming th8 fom and content of financial slalements set out in the Charitie5 (Accounts and Reports} Regulations 2008 othor than any requirement that the financial statsments glve a Irua and fair view, which is not a matter nsIdered as part of an independent examination. I have no concems and have come across no other matters in conn8Ction wlth the examination lo which attention should be drawn in this roport in order to enable a prc4)gT understanding of the financial statements to be reached. Katy Goodlng Goodlng Accounts Ltd Holloway House Epsom Square Whit8 Horse Business Park TrowbrKlge Wiltshire BA14 OXG unl Kingdu
CATS IN CARE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DEGEM8ER 2025 Unr•stricted Unrestrl¢tsd funds funds 2025 2024 Incomo from: Donabons and legaci8$ Investments 11.421 38,661 8.056 53.869 Totsl incom 50.082 61,925 EXndItM on: CharitoNe adivlt18S 43,361 40,120 Total exp9ndr• 43,361 40.120 Net gains on investments 10 75,930 23,603 Net Incomo and movemert in funds 82,651 45,408 R8concillatlon of funds: Fund balances al 1 January 2025 1,563.706 1,518,298 Fund balancos at 31 Decembor 2025 1,646,357 1.563,706 The statement of financlal adiwtie5 indudes all gains and bxses recronis in the year. 1 income and expendilure derSvo from ntinUIng adviliès.
CATS IN CARE BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Notes Flxad ags•t8 Tangible assets Invesknents 12 13 232.$00 1.075.410 232.500 1,033.044 1.307,910 1.265.544 Current a889ts Debtors C85h al bank and in hand 15 196 339.223 123 298,879 339,419 299.002 cdItors. amounts falling due wlthln ong year 16 (972) (8401 Net current a8s0ts 338.447 298.162 Tal a$$ets l•ss curr•nl Ilabllltleg 1.646.357 1.563,706 Net assets 1,646.357 1.563,706 The funds of th8 charity Unrestricted funds 1,646,357 1.563,706 1,646,357 1.563,706 The finardal ststements were approved by the Irustees on.. . .... Trn8t•e
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A¢countlng poll¢les Charity InfoTmatlon Cats in Care is a Charity registered in EnglThJ and Wales. It18 governed by Ils constitution and rules adopted on 25th September 1982. as amended on 25th S&ptsmber 1996 and by scheme of the Charity Commissioners dated 19th May 2005. Th8 principal address of the charity i8 given within the legal and administrative information page of theso financial statements. The nature of the charity's op8fdtions and principal aclivltles are provid8d in the Trustees. Rew)rL. 1.1 Basis of preparation Th8 financial statements have been prepared in accordance with the rariS 0)nstitUn, the Charities Act 2011 and °Accounling and Reporting by Charities.. S18tement of Recommended Practi applicable to charities preparing the accounts in accordance with the Finanoal Reporting StatKl8rd appllcable in the UK and Republic of Ireland IFRS 102). (as amended for accounting pariods commencing from 1 January 20161. The charity is e Public 8enefit Enlity as definod by FRS 102. Tha charity has tsken advantage of the kYOViSiOnS in the SORP for ch8riti8s apYIng FRS 102 Update Bulletin 1 not to prepare a Ststement of Cash Fh)ws. The financlal st8t8ments hav¢ departgd from the Charitiey {Ac¢ounts and Reports) Regulations 2008 only to the extent raqulred lo provide a tru& and fair view. This departure has involved followlng the Staternenl of R8commended Pradlce for tharities applying FRS 102 rather than the version of the Statement of Recommended Practi which is referred to In tha Regulations but which Iw since been wllhdrawn. The fln8ndal statements are prgpared in sl8rting, which is th& fvn¢tsonal currency of th& charlty. Mone10ry ar?nIS these finanaal slalements rourKled to the nearest £. The financial statements have been prepared w¢der the historical Cost nventiOn. The principal accounting poticies adopted are set out below. 1.2 Going ¢onGem At the time of approving the finallfA81 statèments, the trustses have a reasonable ey¢ttIOn that Ihe charEty has adequat8 resources to contlnue tn operatlonal 8xistence for the foreseeable ftrture. Thus th8 trustees C£JnlinLEe to 8dopt thè golng Goncem basis of accounting in preparing the financial statements. 1.3 Charltsble funds Unrestricted funds aro available for use * the discretion of the trustees in fvriherance of thelr charilable obiectlves. RestrÉded funds are subject to spetific conditlons by donors as to how th9y may be usad. Th8 Charlty did not hohj any restricted funds durlng the or In th¢ precading year. Endowment funds are sui4ed to condlb'ons by donors lh Ihe capital musl be maintained by the charity. The charity nol hold ary endowment funds dufing Ihe year or in thg preceding year. 1.4 In¢om8 Income18 racognisefj when the charity is legally entiuèd to M after any p8rFormanL% c%mdlllons have been meL the amounts can be mea9jd reliably. and11 is probable that Inca)ma be receivd. Cash donations ar& recognised on receipt. other donations are recognised once the tharity has been notified of the donatlon, unless Performan conditions require deferral of thè amount. Income tax recoverable in relation to donations receiv1 under Gift Aid or deeds of covenant Is recognised 8t the tme of the donalyon.
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Acwunling pollcl•s Iconllnued Legacies are recognised on receipt or otherv4i58 if the charity has begn notified of an impending distribution. the amount is known. 8nd receipt Is expected. If Ihe amount Is not known, lh& legacy is treated as a contingent asset. 1.5 ExndItur0 Liabilities are recxjgnised as expendttijre as as Ihore is a18gal or construthv8 obligation commltting the charity to that 8ynditure. Resotjrces expended are induded in the Statemenl of Financial AGtivities on an accruals basis, indusivg of VAT which can not be recovered. Govemance cosls indude those ¢osts associated vrilh mè8ting the ¢onstituknonal and $tatutory requlrgments of the chatlty. 1.6 Tanglbl• flxod as80ts Tangible fixed assets are inallY meaSUd at cost and sUbsequenY m8sured at cost or valuaJM. nèl of depreciati¢ end any impairmer)t Ioss8S. Depreclatlon is recwised so as to WTite off Ihe cost or valua1 of assels18ss their residual values over their useful lives on the following bas8s: The freehold property Ss shown at the valuatK)n obtained on aCquIon in 2015. No d8pr8ciallon is provided on freehdt1 property due to the charity's practice lo maintsin these assets in a ¢ontinual stale of sound Trpair. The trustees consider the reshyual value lo be at a lev81 where depreciation would be immaterial. In tha absence of any depreaation charge an annual ilnpainnent review is undertaken and any penmnent diminulkin in value 6s charged to the Statement of Financial Activities as appropriate. Freehold land and buildiro5 Flxiur8s and fittlrvJs seé above 10% reducing balanc The gain or tOSS gTising on the disposal of an asset is determined as the diff¢r8nce betsveen the sale proceed$ and carrylng value of the asset. and is recognlsed in the ststement of financial activithes. 1.7 Flx•d Investments Fixad ass81 invesknents are initially m&8sured at transaction pdce exduding trdnsadon costs. and are subsoquenuy measured at falr value at eath roporttng date. Chang8$ fair value are rectyJnised in nel Inme1{8XPendObjr8I for the year. Transacticffl costs ar8 expensod as incurr8d. 1.8 Impalrnnt offlx•d ass•ts Al each repcffbng end date. ts charity reviews the Carrying amounts of its tsngible ossets to determine whether there is any indication that those assets have suffered an impalrment loss. If any such indlcalion xlsts. the recnv8r3ble amount of the asset is estimated in order lo detem)Ine the oxtgnt of the impairmenl loss lrfany). 1.9 C•Jh and ¢ash equivalonts Cash and cash equivalents indude cash in hand. deposits hekl al call wlth banks. ¢)thèr short-t9rm liquid investments with CgInal maturities of three months or less. 1.10 Finan¢lal Instruments The charity only have fjnancl81 assets and liabllities of 8 klnd that qualfy 8$ basic financial instnjments.
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng polk1•8 Icontlnued) Basie finan¢lolassots Basc financial assets. whlch Include debtors and CBsh and bank balances, are initially measur8d at transaction prfee Including transactton costs and are subsequently carried al amortlsed coat uslng the effeclive Intergst method unless th8 atrangemgnt conslttulès a financAng transadon, where the tran$acllDn is measured at the prèsent value of the future reIpts discounted at 8 market rats of IntsresL Financlal assets classrfigd 88 recgivable writhin one year are not amort(s8d. 8•51¢ Ilnan¢ial Ilabllfties Basic financ181 liabilities, Induding creditors and bank loans are In'allY r8cAJgnised at transacllon pricé unless the arrangem8nt constitutes a financing transactlon. whare the debt instrument is me8sur8d at the preserrt value of the future Yrnents dk8countsd at a market rate of interesL Financial liabilities classffjed as payable withi) on6 year are not arrK)rtisgd. Trade creditors aro obligations to pay for goods or services that have been acqui1 in Iho ordlnary course of operations from suppliers. Amounts payable affj dassified as current liabilities if paymgnt is due within one year or le58. 11 not. they are pres&nted as nonwcurrent liabilitiès. Trade creditors are re¢ognised inlt181ty at trans8¢tlon price and subsequgnlly measurgd at amortisod cost uslng the effective intsrest methho¢J. 1)or•coqnition of Ilnanci41 liablllU•s Financial abIlItieS are derecrynise¢J when th8 tharity's contractual obligalions explre or are discharged or cancelled. 1.11 Taxation No tax is tharged in thes8 accoun15 due the chaiilable statu$. 1.12 Employee b8nefrts The cost of 8ny urnwd hollday entitlement is reccJnlsed in thè perfcJ in which th& employee's servTh$ are recolved. Teminaknn benefits are recogni immediatgly 03 an expanse when the charity Is demonstrobly tA)mmitted lo temiinate the employment of an employee cf to provide terminatron beneffts. Crltlcal accountlng estimate$ •nd judg•m•nls In ihe application of the ch?riWs accounting wlldes. the lrnstses are required to make judgements. eslimates end assumptions aboul the crrylng amount of assets and liabil¢$ that are not readity apparenl from other sources. Tho 6Stimates and associated assumpts.ons are based on historical experience and other factors that 8r8 consldgred lo b8 relevant. Actual results may differ from th8se estimates. The estNnates and undedying assumptiong are reviewed on an ongoing basis. Revisions to accounting estimates are recognise(J In the porlod in whlch the estimate is rewsed where Ihe re$t)n affects only that period. or in th& poriod of the revision 8nd fiAure pericds where the revision affects both ¢urrent and fvture periods. Incom• from donalon$ and legaci08 Unrnstrlctsd Unrestrlcted funds funds 2025 2024 Donati$ and gifts 11,421 8.056
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 310ECEM8ER 2025 In¢omo from invoslm•nts Unrfjstrleted Unr•strlct•d funds tunds 2025 2024 Income from St James PlarR Inveslments Inc4)me from COIF fLxed Interest fund and bank interest 35.303 3,358 50,790 3,079 38.661 53,869 Charftable actSvFtI•s Car• of Cats Carn of Cats 2025 2024 Staff $ts Direct cost- food Direct cost- vetinary Direct cost- shelter provislon Direct cost- cat (8re Rale8 Light, heat and p)wer General mainten8nce Telephone Sundry axpenses Donations Bank charges 7.406 4,550 7,239 2,046 1.815 3,718 473 1,462 325 252 10.000 5,922 14.026 4,243 2,032 395 1.200 321 130 5,000 52 42,389 39.2B6 Share of govomance c(K8ts (see note 7) 972 834 43.361 40,120 D88¢rfpflon of Gharltable a¢tlviti•s Care of ca Tho ¢harlty works to prevènt the cruelty and relleve thg sufferfng and dislr8s6 of cats and kittens in need of care and attenlon.
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs allocated to activitios 2025 2024 Accountsncy costs 972 834 Analysod b•tw•en." Care of cats 972 834 Trustaés During Ihè year Joan Bevan receive(I remuneration of £0 12024- £1,018) and Llnda WeL* recelved remuneration of £6.38412024- £6,388) for charitsble acbvbti8s. which has been induded in wages costs. Two tru51ees were reimbursed a total of £1.519 for travg11ing expgnses {2024- 3 were reimbursed £1.8151. Employeos The average monthly numb8r of employees durfng the year was: 2025 Numb9r 2024 Nurnbgr Employment costs 2025 2024 Wag8s and salaries 6.384 7.406 Therg werg rM> empbyees WSe annual remuneralion was more than £60.ODO. 10 Galns and lotses on Invostm•nts Unrestrl¢t•d Unrestrl¢tsd funds funds 2025 2024 Gainsl(lossesl arising on.. Revaluation of investrnents 75,930 23.603 11 Taxallon chity 1$ exempt from taxallon on its actmties beGau8e all its income is applied for charitable puryxjses. 10-
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Tanglble fixed as$•ts Freehold land Flxture8 WHI and bulldlwJrÈ fftlings Totsl Cost Al 1 January 2025 232,500 5,189 237.689 At 31 D9Mber 2025 232,500 5,189 237,689 Depr•clatlon and impalmont At 1 January 2025 5,189 5.189 At 31 oember 2025 5.189 5,189 Carrylng amount At 31 Decembèr 2025 232,500 232.500 At 31 Decemb8r 2024 232,500 232,500 13 Flxed asJet Investments Unllstod Invo•lm•nts Cost orvaluation At 1 January 2025 Disposals 1,051,011 133,W) At 31 December 2025 1,017,447 Impalrment At 1 January 2025 Change in fair vdue 17,967 {75,930} Al 31 De¢emb8r 2025 (57,9631 Carrylng amount Al 31 December 2025 1.075.410 At 31 Decembèr 2024 1.033.044 2025 2024 Investm•nts al fair valu8 comprise: Sl James Place Unlt Trust COIF Incom6 Shares COIF FixeJJ Interest Units 973.797 79.104 927.957 83.081 22.006 1,075,410 1,033,044 11
CATS IN CARE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEM8ER 2025 14 Financlal in8trumgnts 2025 2024 Carrylng amount of fina141 assets Instruments me88ured al falr value through profit or1th8S 1,075.410 1.033,044 15 Debtors 2025 2024 Amounts talllng due within one y•ar. Prepayrnents and accrued incomg 196 123 16 Credltors: amounts falling du• wlthln one yoar 2025 2024 A¢¢ruals and dafeyred income 972 840 17 Unrestr1d funds The unrestricted funds of the charity comprise the unexpended balan$ of donations ond grants whiGh are not subject lo spe¢ifrc condrf(ions by don¢ys and grantors as to how théy may be used. These include designated funds which have been set aside out of unrestricted funds by the truste8s fcf 5pectfic purp)ses. At31 D•cember 2025 Al 1 January 2025 Incoming Resou Galns and resourGgs •xp8ndod lo$so$ General fiJTh45 1,563,706 50.082 143,361) 75,930 1,646,357 Prnviou$ year: At 1 January 2024 Irbcomln9 R8your¢•s rnsources expend•d Gains and Ioss05 At31 D•combgr 2024 General fuThls 1.518.298 61,925 {40,120) 23.603 1.563.706 18 Related party tran8actl¢)ns There waro no dlsclosable rplated paty tran$actlons during tho year {2024- none). 12-