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 c￿l￿ffix
Mrs J Bevan
Mrs L P￿kern
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 ma￿01 Place
Wamilnster
Wimshire
BA12 98D
Na￿Onal Westminster Bank PIC
W8stsrn Av8nue
Chgtham Maritime
Chatham
Kent
ME4 4RT

CATS IN CARE
CONTENTS
Page
Independent exam1￿tts rwt
statement offina￿l21 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 WeSt￿ry{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 r￿eMbe￿. who ha￿ r8membgre(l us in their wills. we are able to
cary out impTovements io our property and help other Worth￿1￿ 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
charIt￿S CLsrrent activtties while ￿ns￿leratiOn is given to ways in which additional fiJnd8 may be raised. This level of
reserves has t*on 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.
strUc￿re, governanc• and mana9em•nl
The cha￿ty 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 Ma￿8
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 eXe￿ISe 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 D8￿Mber 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 finan￿al 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 ffinan￿aI
statements in accordarKe with the Finan￿81 Reporting Standard appllc8ble in the UK and Republk of Iral￿d 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
EX￿ndIt￿M on:
CharitoNe adivlt18S
43,361
40,120
Total exp9nd￿r•
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
c￿dItors. amounts falling due wlthln
ong year
16
(972)
(8401
Net current a8s0ts
338.447
298.162
T￿al 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 Engl*ThJ 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 r￿ari￿S 0)nstitU￿n, 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 ap￿YIng 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￿¢t￿tIOn 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 mea9j￿d 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 receiv￿1 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 Ex￿ndItur0
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 $tatutory requlrgments
of the chatlty.
1.6 Tanglbl• flxod as80ts
Tangible fixed assets are in￿allY meaSU￿d at cost and sUbsequen￿Y m8sured at cost or valuaJM. nèl of
depreciati¢￿ end any impairmer)t Ioss8S.
Depreclatlon is recwised so as to WTite off Ihe cost or valua1￿￿ of assels18ss their residual values over their
useful lives on the following bas8s:
The freehold property Ss shown at the valuatK)n obtained on aCquI￿￿on in 2015. No d8pr8ciallon is provided
on freehdt1 property due to the charity's practice lo maintsin these assets in a ¢ontinual stale of sound Trpair.
The trustees consider the reshyual value lo be at a lev81 where depreciation would be immaterial. In tha
absence of any depreaation charge an annual ilnpainnent review is undertaken and any penmnent
diminulkin in value 6s charged to the Statement of Financial Activities as appropriate.
Freehold land and buildiro5
Flxiur8s and fittlrvJs
seé above
10% reducing balanc
The gain or tOSS gTising on the disposal of an asset is determined as the diff¢r8nce betsveen the sale proceed$
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
In￿me1{8XPendObjr8I for the year. Transacticffl costs ar8 expensod as incurr8d.
1.8 Impalrn￿nt 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 C￿gInal 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$acllDn is
measured at the prèsent value of the future re￿Ipts discounted at 8 market rats of IntsresL Financlal assets
classrfigd 88 recgivable writhin one year are not amort(s8d.
8•51¢ Ilnan¢ial Ilabllfties
Basic financ181 liabilities, Induding creditors and bank loans are In￿'allY r8cAJgnised at transacllon pricé unless
the arrangem8nt constitutes a financing transactlon. whare the debt instrument is me8sur8d at the preserrt
value of the future ￿Yrnents dk8countsd at a market rate of interesL Financial liabilities classffjed as payable
withi) on6 year are not arrK)rtisgd.
Trade creditors aro obligations to pay for goods or services that have been acqui￿1 in Iho ordlnary course of
operations from suppliers. Amounts payable affj dassified as current liabilities if paymgnt is due within one
year or le58. 11 not. they are pres&nted as nonwcurrent liabilitiès. Trade creditors are re¢ognised inlt181ty at
trans8¢tlon price and subsequgnlly measurgd at amortisod cost uslng the effective intsrest methho¢J.
1)or•coqnition of Ilnanci41 liablllU•s
Financial ￿abIlItieS are derecrynise¢J when th8 tharity's contractual obligalions explre or are discharged or
cancelled.
1.11 Taxation
No tax is tharged in thes8 accoun15 due the chaiilable statu$.
1.12 Employee b8nefrts
The cost of 8ny urnwd hollday entitlement is recc*Jnlsed in thè perfc*J 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 c*rrylng 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￿$t)n affects only that
period. or in th& poriod of the revision 8nd fiAure pericds where the revision affects both ¢urrent and fvture
periods.
Incom• from dona*lon$ 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 W￿Se 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
ch*ity 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 D9￿Mber 2025
232,500
5,189
237,689
Depr•clatlon and impalmont
At 1 January 2025
5,189
5.189
At 31 oe￿mber 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 fina￿141 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-