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|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet||6||
|Cash Flow Statement||7||
|Notes to the Cash Flow Statement||8||
|Notes to the Financial Statements|9|to|17|
|Detailed Statement o f Financial Activities|18|to|19|





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|||||2022|2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|**£**|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies|2|182,310||182,310|187,494|
|Other trading activities|3|628,048||628,048|520,171|
|Investment income|4|2,400||2,400|2,228|
|**Total**||812,758||812,758|709,893|
|**EXPENDITURE ON**||||||
|Raising funds||703,516|603|704,119|649,243|
|**Charitable activities**|5|||||
|Cat rescue||71,488||71,488|72,298|
|Governance costs||3,384||3,384|2,150|
|Other||20,200||20,200|19,633|
|**Total**||798,588|603|799,191|743,324|
|Net gains on investments||5,775||5,775|16,095|
|**NET INCOME/(EXPENDITURE)**||19,945|(603)|19,342|(17,336)|
|**RECONCILIATION OF FUNDS**||||||
|**Total funds brought forward**||609,181|3,005|612,186|629,522|
|**TOTAL FUNDS CARRIED FORWARD**||629,126|2,402|631,528|612,186|





## 

|||||2022|2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|9|457,608|2,402|460,010|472,115|
|Investments|10|99,594|−|99,594|103,676|
|||557,202|2,402|559,604|575,791|
|**CURRENT ASSETS**||||||
|Stocks|11|11,718|−|11,718|17,714|
|Debtors|12|17,161||17,161|25,324|
|Cash at bank and in hand||97,303||97,303|59,364|
|||126,182|−|126,182|102,402|
|**CREDITORS**||||||
|Amounts falling due within one year|13|(54,258)||(54,258)|(66,007)|
|**NET CURRENT ASSETS**||71,924||71,924|36,395|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||629,126|2,402|631,528|612,186|
|**NET ASSETS**||629,126|2,402|631,528|612,186|
|**FUNDS**|14|||||
|Unrestricted funds||||629,126|609,181|
|Restricted funds||||2,402|3,005|
|**TOTAL FUNDS**||||631,528|612,186|





## 

|||2022|2021|
|---|---|---|---|
||Notes|£|£|
|**Cash flows from operating activities**||||
|Cash generated from operations|1|28,113|(12,288)|
|Net cash provided by/(used in) operating activities||28,113|(12,288)|
|**Cash flows from investing activities**||||
|Purchase of tangible fixed assets||(2,431)|(8,118)|
|Purchase o f fixed asset investments||(1,599)|(4,667)|
|Sale of fixed asset investments||11,456|4,220|
|Dividends received||2,400|2,228|
|Net cash provided by/(used in) investing activities||9,826|(6,337)|
|**Change in cash and cash equivalents in**||||
|**the reporting period**||37,939|(18,625)|
|**Cash and cash equivalents at the**||||
|**beginning of the reporting period**||59,364|77,989|
|**Cash and cash equivalents at the end of**||||
|**the reporting period**||97,303|59,364|





## 

|**RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET C**<br>**OPERATING ACTIVITIES**|**ASH FLOW FROM**||
|---|---|---|
||2022|2021|
|**Net income/(expenditure) for the reporting period (as per the**|||
|**Statement of Financial Activities)**|19,342|(17,336)|
|**Adjustments for:**|||
|Depreciation charges|14,405|16,024|
|Gain on investments|(5,775)|(10,779)|
|Loss on disposal of fixed assets|131||
|Dividends received|(2,400)|(2,228)|
|Decrease/(increase) in stocks|5,996|(3,171)|
|Decrease/(increase) in debtors|8,163|(11,479)|
|(Decrease)/increase in creditors|(11,749)|16,681|
|**Net cash provided by/(used in) operations**|28,113|(12,288)|



## 

||At 1.4.21|Cash flow|At 31.3.22|
|---|---|---|---|
|**Net cash**||||
|Cash at bank and in hand|59,364|37,939|97,303|
||59,364|37,939|97,303|
|**Total**|59,364|37,939|97,303|





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|**2.**|**DONATIONS AND LEGACIES**|||
|---|---|---|---|
|||2022|2021|
||Donations & gifts|119,525|64,697|
||Legacies & bequests|29,506|83,080|
||Members subscriptions and Sponsorship|17,777|19,096|
||Sundry receipts|15,502|20,621|
|||182,310|187,494|
|**3.**|**OTHER TRADING ACTIVITIES**|||
|||2022|2021|
||Fundraising events|7,073|2,202|
||Boarding|65,645|30,183|
||Mewsletter|33|37|
||Veterinary fees|555,297|487,749|
|||628,048|520,171|
|**4.**|**INVESTMENT INCOME**|||
|||2022|2021|
||Other fixed asset invest −Fll|2,400|2,228|
||Deposit account interest is all UK generated.|||





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|**CHARITABLE ACTIVITIES COSTS**|||||
|---|---|---|---|---|
|||Support|||
||Direct|costs|(see||
||Costs|note|6)|Totals|
||£|£||£|
|Cat rescue|71,488||−|71,488|
|Governance costs|−|3,384||3,384|
||71,488|3,384||74,872|
|**SUPPORT COSTS**|||||
|||||Governance|
|||||costs|
|||||£|
|Governance costs||||3,384|



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|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|
||||Veterinary|
||||equipment,|
||Freehold||fixtures|
||property|Cattery|& fittings|
|**COST**||||
|At 1 April 2021|487,194|180,127|127,801|
|Additions|||1,356|
|Disposals||||
|At 31 March 2022|487,194|180,127|129,157|
|**DEPRECIATION**||||
|At! April 2021|69,203|148,246|111,810|
|Charge for year|4,048|4,935|4,337|
|Eliminated on disposal||−|−|
|At 31 March 2022|73,251|153,181|116,147|
|**NET BOOK VALUE**||||
|At 31 March 2022|413,943|26,946|13,010|
|At 31 March 2021|417,991|31,881|15,991|
||Fixtures|||
||and|||
||fittings|Ambulance|Totals|
|**COST**||||
|At 1 April 2021|42,647|7,750|845,519|
|Additions|1,075|−|2,431|
|Disposals|(250)||(250)|
|At 31 March 2022|43,472|7,750|847,700|
|**DEPRECIATION**||||
|At 1 April 2021|36,438|7,707|373,404|
|Charge for year|1,074|11|14,405|
|Eliminated on disposal|(119)|−|(119)|
|At 31 March 2022|37,393|7,718|387,690|
|**NET BOOK VALUE**||||
|At 31 March 2022|6,079|32|460,010|
|At 31 March 2021|6,209|43|472,115|





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|**FIXED ASSET INVESTMENTS**||
|---|---|
||Listed|
||investments|
||£|
|**MARKET VALUE**||
|At 1 April 2021|103,676|
|Additions|1,599|
|Disposals|(11,456)|
|Revaluations|5,775|
|At 31 March 2022|99,594|
|**NET BOOK VALUE**||
|At 31 March 2022|99,594|
|At 31 March 2021|103,676|



||||Listed|
|---|---|---|---|
||||investments|
||||£|
|Valuation|in|2020|(7,550)|
|Valuation|in|2021|14,720|
|Valuation|in|2022|4,583|
|Cost|||87,841|
||||99,594|



|||2022|2021|
|---|---|---|---|
|||£|£|
||Cost|87,841|96,506|
||Fixed asset investments were valued on an open market basis on 31 March 2022 by Quilter Cheviot.|||
|**11.**|**STOCKS**|||
|||2022|2021|
|||£|£|
||Stocks|11,148|17,099|
||Work−in−progress|570|615|
|||11,718|17,714|





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|**12.**|**DEBTORS: AMOUNTS FALLING DUE W**|**ITHIN ONE YEAR**||||
|---|---|---|---|---|---|
|||||2022|2021|
||Trade debtors|||14,936|23,743|
||Other debtors|||132||
||Prepayments|||2,093|1,581|
|||||17,161|25,324|
|**13.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||2022|2021|
||Trade creditors|||22,479|22,050|
||Taxation and social security|||24,985|35,135|
||Other creditors|||6,794|8,822|
|||||54,258|66,007|
|**14.**|**MOVEMENT IN FUNDS**|||||
|||||Net||
|||||movement|At|
|||At|1.4.21|in funds|31.3.22|
||**Unrestricted funds**|||||
||General fund|609,181||19,945|629,126|
||**Restricted funds**|||||
||Senior Kitizens||127|(26)|101|
||Cat out of the Bag||88|(18)|70|
||Donation for Tiger||54|(11)|43|
||M & H Taylor||402|(81)|321|
||Lemoges Trust||134|(27)|107|
||Maternity Unit||1,549|(310)|1,239|
||Paddocks||651|(130)|521|
||||3,005|(603)|2,402|
||**TOTAL FUNDS**|612,186||19,342|631,528|





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|Net movement in funds, included in the above|are as follows:||||
|---|---|---|---|---|
||Incoming|Resources|Gains and|Movement|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|812,758|(798,588)|5,775|19,945|
|**Restricted funds**|||||
|Senior Kitizens||(26)||(26)|
|Cat out o f the Bag||(18)||(18)|
|Donation for Tiger||(11)||(11)|
|M & H Taylor||(81)||(81)|
|Lemoges Trust||(27)||(27)|
|Maternity Unit||(310)||(310)|
|Paddocks||(130)||(130)|
|||(603)||(603)|
|**TOTAL FUNDS**|812,758|(799,191)|5,775|19,342|
|**Comparatives for movement in funds**|||||
||||Net||
||||movement|At|
|||At 1.4.20|in funds|31.3.21|
|**Unrestricted funds**|||||
|General fund||625,988|(16,807)|609,181|
|**Restricted funds**|||||
|Senior Kitizens||149|(22)|127|
|Cat out of the Bag||104|(16)|88|
|Donation for Tiger||63|(9)|54|
|M & H Taylor||473|(71)|402|
|Lemoges Trust||157|(23)|134|
|Maternity Unit||1,822|(273)|1,549|
|Paddocks||766|(115)|651|
|||3,534|(529)|3,005|
|**TOTAL FUNDS**||629,522|(17,336)|612,186|





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||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|709,893|(742,795)|16,095|(16,807)|
|**Restricted funds**|||||
|Senior Kitizens||(22)|−|(22)|
|Cat out of the Bag||(16)|−|(16)|
|Donation for Tiger||(9)|−|(9)|
|M & H Taylor||(71)|−|(71)|
|Lemoges Trust||(23)|−|(23)|
|Maternity Unit||(273)||(273)|
|Paddocks||(115)||(115)|
|||(529)||(529)|
|**TOTAL FUNDS**|709,893|(743,324)|16,095|(17,336)|



|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.20|in funds|31.3.22|
|**Unrestricted funds**||||
|General fund|625,988|3,138|629,126|
|**Restricted funds**||||
|Senior Kitizens|149|(48)|101|
|Cat out of the Bag|104|(34)|70|
|Donation for Tiger|63|(20)|43|
|M & H Taylor|473|(152)|321|
|Lemoges Trust|157|(50)|107|
|Maternity Unit|1,822|(583)|1,239|
|Paddocks|766|(245)|521|
||3,534|(1,132)|2,402|
|**TOTAL FUNDS**|629,522|2,006|631,528|





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|A current year 12 months and prio<br>asfollows:|r year 12 months combined|net movement in fu|nds, included i|n the above a|
|---|---|---|---|---|
||Incoming|Resources|Gains and|Movement|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|1,522,651|(1,541,383)|21,870|3,138|
|**Restricted funds**|||||
|Senior Kitizens||(48)||(48)|
|Cat out of the Bag||(34)||(34)|
|Donation for Tiger||(20)||(20)|
|M & H Taylor||(152)||(152)|
|Lemoges Trust||(50)||(50)|
|Maternity Unit||(583)||(583)|
|Paddocks||(245)||(245)|
|||(1,132)||(1,132)|
|**TOTAL FUNDS**|1,522,651|(1,542,515)|21,870|2,006|



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|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2022|||
|---|---|---|
||2022|2021|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations & gifts|119,525|64,697|
|Legacies & bequests|29,506|83,080|
|Members subscriptions and Sponsorship|17,777|19,096|
|Sundry receipts|15,502|20,621|
||182,310|187,494|
|**Other trading activities**|||
|Fundraising events|7,073|2,202|
|Boarding|65,645|30,183|
|Mewsletter|33|37|
|Veterinary fees|555,297|487,749|
||628,048|520,171|
|**Investment income**|||
|Other fixed asset invest −FII|2,400|2,228|
|**Total incoming resources**|812,758|709,893|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Wages|123,602|112,881|
|Social security|6,710|5,030|
|Pensions|2,366|1,986|
|Water & council tax|1,003|1,650|
|Insurance|3,813|3,541|
|Light and heat|12,014|10,647|
|Telephone|2,599|2,835|
|Postage and stationery|378|959|
|Sundries|633|278|
|Freehold property|4,047|4,047|
|Depn of cattery|4,937|5,623|
|Depn of veterinary equipment, fixtures & fittings|4,337|5,330|
|Fixtures and fittings|1,073|1,009|
|Depn of ambulance|11|15|
|Loss on sale of tangible fixed assets|131||
||167,654|155,831|
|**Other trading activities**|||
|Food & litter|2,535|2,345|
|Wages|302,256|274,380|
|Social security|21,398|19,004|
|Pensions|4,645|4,300|
|Carried forward|330,834|300,029|





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|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2022|||
|---|---|---|
||2022|2021|
|**Other trading activities**|||
|Brought forward|330,834|300,029|
|Veterinary supplies|181,085|160,160|
|Light & heat|4,107|3,115|
|Cleaning|1,397|1,378|
|Sundries|3,345|3,290|
|Repairs|4,484|15,701|
|Postage & stationery|3,566|3,221|
|Insurance|2,846|2,954|
|Computer expenses|2,283|2,456|
|Bad debts|2,518||
||536,465|492,304|
|**Charitable activities**|||
|Food & litter|17,921|16,105|
|Vet & medical|52,940|55,373|
|Cleaning|627|820|
||71,488|72,298|
|**Other**|||
|Property repairs & maintenance|3,432|4,370|
|Repairs & renewals|910|1,906|
|Rubbish removal|6,001|5,004|
|Ambulance expenses|928|1,092|
|Bank charges|6,526|5,216|
|Bad debts||(55)|
|Misc. fundraising costs|261||
|Computer expenses|2,142|2,100|
||20,200|19,633|
|**Support costs**|||
|**Governance costs**|||
|Accountancy|2,205|2,150|
|Stockbroker fees|1,179|1,108|
||3,384|3,258|
|Total resources expended|799,191|743,324|
|**Net income/(expenditure)**|13,567|(33,431)|