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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 of Financial Activities|18|to|19|





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|||||2023|2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|**£**|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies|2|116,879||116,879|182,310|
|Other trading activities|3|684,351||684,351|628,048|
|Investment income|4|2,331||2,331|2,400|
|**Total**||803,561||803,561|812,758|
|**EXPENDITURE ON**||||||
|Raising funds||745,495|600|746,095|704,119|
|**Charitable activities**|5|||||
|Cat rescue||92,585||92,585|71,488|
|Governance costs||3,571||3,571|3,384|
|Other||18,309||18,309|20,200|
|**Total**||859,960|600|860,560|799,191|
|Net gains/(losses) on investments||(9,950)||(9,950)|5,775|
|**NET INCOME/(EXPENDITURE)**||(66,349)|(600)|(66,949)|19,342|
|**RECONCILIATION OF FUNDS**||||||
|Total funds brought forward||629,126|2,402|631,528|612,186|
|**TOTAL FUNDS CARRIED FORWARD**||562,777|1,802|564,579|631,528|





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|||||2023|2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|9|451,398|1,802|453,200|460,010|
|Investments|10|75,168|−|75,168|99,594|
|||526,566|1,802|528,368|559,604|
|**CURRENT ASSETS**||||||
|Stocks|11|18,286|−|18,286|11,718|
|Debtors|12|26,284|−|26,284|17,161|
|Cash at bank and in hand||43,047|−|43,047|97,303|
|||87,617||87,617|126,182|
|**CREDITORS**||||||
|Amounts falling due within one year|13|(51,406)||(51,406)|(54,258)|
|**NET CURRENT ASSETS**||36,211|−|36,211|71,924|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||562,777|1,802|564,579|631,528|
|**NET ASSETS**||562,777|1,802|564,579|631,528|
|**FUNDS**|14|||||
|Unrestricted funds||||562,777|629,126|
|Restricted funds||||1,802|2,402|
|**TOTAL FUNDS**||||564,579|631,528|



## 



|||2023|2022|
|---|---|---|---|
||Notes|£|**£**|
|**Cash flows from operating activities**||||
|Cash generated from operations|1|(63,664)|28,113|
|Net cash (used in)/provided by operating activities||(63,664)|28,113|
|**Cash flows from investing activities**||||
|Purchase of tangible fixed assets||(7,399)|(2,431)|
|Purchase of fixed asset investments||(2,767)|(1,599)|
|Sale of fixed asset investments||17,243|11,456|
|Dividends received||2,331|2,400|
|Net cash provided by investing activities||9,408|9,826|
|**Change in cash and cash equivalents in**||||
|**the reporting period**||(54,256)|37,939|
|**Cash and cash equivalents at the**||||
|**beginning of the reporting period**||97,303|59,364|
|**Cash and cash equivalents at the end of**||||
|**the reporting period**||43,047|97,303|





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|**OPERATING ACTIVITIES**|||
|---|---|---|
||2023|2022|
|**Net (expenditure)/income for the reporting period (as per the**|||
|**Statement of Financial Activities)**|(66,949)|19,342|
|**Adjustments for:**|||
|Depreciation charges|14,210|14,405|
|Losses/(gain) on investments|9,950|(5,775)|
|Loss on disposal of fixed assets||131|
|Dividends received|(2,331)|(2,400)|
|(Increase)/decrease in stocks|(6,568)|5,996|
|(1ncrease)/decrease in debtors|(9,124)|8,163|
|Decrease in creditors|(2,852)|(11,749)|
|**Net cash (used in)/provided by operations**|(63,664)|28,113|



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||At 1.4.22|Cash flow|At 31.3.23|
|---|---|---|---|
|**Net cash**||||
|Cash at bank and in hand|97,303|(54,256)|43,047|
||97,303|(54,256)|43,047|
|**Total**|97,303|(54,256)|43,047|





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|Freehold property|−2% on cost|
|---|---|
|Cattery|−15% on reducing balance|
|Veterinary equipment, fixtures & fittings|−25% on reducing balance|
|Fixtures arid fittings|−15% on reducing balance|
|Ambulance|−25% on reducing balance|



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|**DONATIONS AND LEGACIES**|||
|---|---|---|
||2023|2022|
|Donations & gifts|80,239|119,525|
|Legacies & bequests|500|29,506|
|Members subscriptions and Sponsorship|18,908|17,777|
|Sundry receipts|17,232|15,502|
||116,879|182,310|



|**3.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||2023|2022|
||Fundraising events|22,859|7,073|
||Boarding|97,434|65,645|
||Mewsletter|33|33|
||Veterinary fees|564,025|555,297|
|||684,351|628,048|
|**4.**|**INVESTMENT INCOME**|||
|||2023|2022|
||Other fixed asset invest −Fl**I**|2,331|2,400|





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|**5.**|**CHARITABLE ACTIVITIES COSTS**|||||
|---|---|---|---|---|---|
||||Support|||
|||Direct|costs|(see||
|||Costs|note|6)|Totals|
|||£|£||£|
||Cat rescue|92,585||−|92,585|
||Governance costs|−|3,571||3,571|
|||92,585|3,571||96,156|
|**6.**|**SUPPORT COSTS**|||||
||||||Governance|
||||||costs|
||Governance costs||||3,571|



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|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|
|||||Veterinary|
|||||equipment,|
||Freehold|||fixtures|
||property|Cattery||& fittings|
|**COST**|||_||
|At 1 April 2022|487,194|180,127||129,157|
|Additions||||5,995|
|At 31 March 2023|487,194|180,127||135,152|
|**DEPRECIATION**|||||
|At 1 April 2022|73,251|153,181||116,147|
|Charge for year|4,047|4,283||4,751|
|At 31 March 2023|77,298|157,464||120,898|
|**NET BOOK VALUE**|||||
|At 31 March 2023|409,896|22,663||14,254|
|At 31 March 2022|413,943|26,946||13,010|





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|**TANGIBLE FIXED ASSETS −continued**||||
|---|---|---|---|
||Fixtures|||
||and|||
||fittings|Ambulance|Totals|
|**COST**||||
|At 1 April 2022|43,472|7,750|847,700|
|Additions|1,404||7,399|
|At 31 March 2023|44,876|7,750|855,099|
|**DEPRECIATION**||||
|At 1 April 2022|37,393|7,718|387,690|
|Charge for year|1,120|8|14,209|
|At 31 March 2023|38,513|7,726|401,899|
|**NET BOOK VALUE**||||
|At 31 March 2023|6,363|24|453,200|
|At 31 March 2022|6,079|32|460,010|



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|**FIXED ASSET INVESTMENTS**||
|---|---|
||Listed|
||investments|
|**MARKET VALUE**||
|At 1 April 2022|99,594|
|Additions|2,767|
|Disposals|(17,243)|
|Revaluations|(9,950)|
|At 31 March 2023|75,168|
|**NET BOOK VALUE**||
|At 31 March 2023|75,168|
|At 31 March 2022|99,594|





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|Cost or va|lu|ation at 31 March 2023 is represented by:||
|---|---|---|---|
||||Listed|
||||investments|
|Valuation|in|2020|(7,550)|
|Valuation|in|2021|14,720|
|Valuation|in|2022|4,583|
|Valuation|in|2023|(10,803)|
|Cost|||74,218|
||||75,168|



|||2023|2022|
|---|---|---|---|
||Cost|74,218|87,841|
||Fixed asset investments were valued on an open market basis on 31 March 2023 by Quilter Cheviot.|||
|**11.**|**STOCKS**|||
|||2023|2022|
||Stocks|17,691|11,148|
||Work−in−progress|595|570|
|||18,286|11,718|
|**12.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|||2023|2022|
||Trade debtors|24,048|14,936|
||Other debtors||132|
||Prepayments|2,236|2,093|
||||_|
|||26,284|17,161|





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|**CREDITORS: AMOUNTS FALLING DUE WITHIN **|**ONE YEAR**||
|---|---|---|
||2023|2022|
|Trade creditors|25,434|22,479|
|Taxation and social security|22,356|24,985|
|Other creditors|3,616|6,794|
||51,406|54,258|



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|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|||Net||
|||movement|At|
||At 1.4.22|in funds|31.3.23|
|**Unrestricted funds**||||
|General fund|629,126|(66,349)|562,777|
|**Restricted funds**||||
|Senior Kitizens|101|(25)|76|
|Cat out of the Bag|70|(17)|53|
|Donation for Tiger|43|(11)|32|
|M & H Taylor|321|(80)|241|
|Lemoges Trust|107|(27)|80|
|Maternity Unit|1,239|(310)|929|
|Paddocks|521|(130)|391|
||2,402|(600)|1,802|
|**TOTAL FUNDS**|631,528|(66,949)|564,579|



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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|803,561|(859,960)|(9,950)|(66,349)|
|**Restricted funds**|||||
|Senior [Citizens||(25)||(25)|
|Cat out of the Bag|−|(17)||(17)|
|Donation for Tiger|−|(11)|−|(11)|
|M & H Taylor|−|(80)|−|(80)|
|Lemoges Trust|−|(27)||(27)|
|Maternity Unit||(310)||(310)|
|Paddocks||(130)||(130)|
|||(600)||(600)|
|**TOTAL FUNDS**|803,561|(860,560)|(9,950)|(66,949)|





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|||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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||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 of 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|





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|A current year 12 months and prior year 12 m|onths combined position is as follows|:||
|---|---|---|---|
|||Net||
|||movement|At|
||At 1.4.21|in funds|31.3.23|
|**Unrestricted funds**||||
|General fund|609,181|(46,404)|562,777|
|**Restricted funds**||||
|Senior Kitizens|127|(51)|76|
|Cat out of the Bag|88|(35)|53|
|Donation for Tiger|54|(22)|32|
|M & H Taylor|402|(161)|241|
|Lemoges Trust|134|(54)|80|
|Maternity Unit|1,549|(620)|929|
|Paddocks|651|(260)|391|
||3,005|(1,203)|1,802|
|**TOTAL FUNDS**|612,186|(47,607)|564,579|



||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||_£_|_£_|_£_|£|
|**Unrestricted funds**|||||
|General fund|1,616,319|(1,658,548)|(4,175)|(46,404)|
|**Restricted funds**|||||
|Senior Kitizens||(51)||(51)|
|Cat out of the Bag||(35)||(35)|
|Donation for Tiger|−|(22)||(22)|
|M & H Taylor||(161)||(161)|
|Lemoges Trust||(54)||(54)|
|Maternity Unit||(620)||(620)|
|Paddocks||(260)||(260)−−−|
|||(1,203)||(1,203)|
|**TOTAL FUNDS**|1,616,319|(1,659,751)|(4,175)|(47,607)|





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|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2023|||
|---|---|---|
||2023|2022|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations & gifts|80,239|119,525|
|Legacies & bequests|500|29,506|
|Members subscriptions and Sponsorship|18,908|17,777|
|Sundry receipts|17,232|15,502|
||116,879|182,310|
|**Other trading activities**|||
|Fundraising events|22,859|7,073|
|Boarding|97,434|65,645|
|Mewsletter|33|33|
|Veterinary fees|564,025|555,297|
||684,351|628,048|
|**Investment income**|||
|Other fixed asset invest −Fl I|2,331|2,400|
|**Total incoming resources**|803,561|812,758|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Wages|137,370|123,602|
|Social security|8,593|6,710|
|Pensions|3,150|2,366|
|Water & council tax|1,186|1,003|
|Insurance|3,876|3,813|
|Light and heat|11,809|12,014|
|Telephone|3,829|2,599|
|Postage and stationery|1,015|378|
|Sundries|1,267|633|
|Freehold property|4,047|4,047|
|Depn of cattery|4,284|4,937|
|Depn of veterinary equipment, fixtures & fittings<br>Fixtures and fittings|4,751 _ _ _<br>1,120|4,337<br>1,073|
|Depn of ambulance|8|11|
|Loss on sale of tangible fixed assets||131|
||186,305|167,654|
|**Other trading activities**|||
|**Food &**litter|5,072|2,535|
|Wages|325,046|302,256|
|Social security|21,787|21,398|
|Pensions|4,443|4,645|
|Carried forward|356,348|330,834|





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|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2023|||
|---|---|---|
||2023|2022|
|**Other trading activities**|||
|**Brought** forward|356,348|330,834|
|Veterinary supplies|174,129|181,085|
|Light & heat|4,048|4,107|
|Cleaning|1,695|1,397|
|Sundries|5,332|3,345|
|Repairs|5,980|4,484|
|Legal & professional|400|−|
|Postage & stationery|3,138|3,566|
|Insurance|2,184|2,846|
|Computer expenses|5,724|2,283|
|Bad debts|812|2,518|
||559,790|536,465|
|**Charitable activities**|||
|Food & litter|25,897|17,921|
|Vet & medical|65,622|52,940|
|Cleaning|1,066|627|
||92,585|71,488|
|**Other**|||
|Property repairs & maintenance|1,193|3,432|
|Repairs & renewals|1,327|910|
|Rubbish removal|5,993|6,001|
|Ambulance expenses|1,222|928|
|Bank charges|6,405|6,526|
|Misc. fundraising costs|253|261|
|Computer expenses|1,916|2,142|
||18,309|20,200|
|**Support costs**|||
|**Governance costs**|||
|Accountancy|2,485|2,205|
|Stockbroker fees|1,086|1,179|
||3,571|3,384|
|Total resources expended|860,560|799,191|
|**Net (expenditure)/income**|(56,999)|13,567|