2024-03-31-accounts - Cramar Cat Rescue

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REGISTERED CHARITY NUMBER: 519102

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024 for

Cramar Cat Rescue Trading as Cramar Cat Rescue

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CHARITY COMMISSION
FIRST CONTACT
a 05 SEP 2024
2°-. ACCOUNTS.RECEIVED
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J a Kenneth Morris Limited

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7
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t Aston Court Bromsgrove Technology Park Bromsgrove Worcestershire B60 3AL

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Cf o rntentsthe Year of Endedthe Financial31 MarchStatements2024 .

Page Report of the Trustees 1 to 3 Independent Examiner's Report 4 Statement of Financial Activities 5 Balance Sheet 6 7 Cash Flow Statement Notes to the Cash Flow Statement 8 - Notes to the Financial Statements 9 to I7 Detailed Statement of Financial Activities 18 to 19

Cramar Cat Rescue

Trading as Cramar Cat Rescue

Report of the Trustees

for the Year Ended 31 March 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The trustees have complied with the duty in section 4 of the 2006 Charities Act to have due regard to guidance published by the Charity Commission,

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main objective of the charity is the relief of suffering and distress of cats and kittens in need of care and attention in the West Midlands by raising funds to provide food and shelter for un-wanted cats and re-homing cats when possible.

The charity aims to raise sufficient funds from its trading activities to enable it to meet its re-homing targets each year and maintain a breakeven position.

Significant activities

In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings.The focus of our activities remains as follows: The re-homing of unwanted cats and kittens,

The provision of shelter for homeless cats,

Raising funds to ensure the continuation of the cat sanctuary

The provision of veterinary treatment, vaccination, neutering and spaying where necessary.

Public benefit

The public benefit achieved is to provide a safe-haven for unwanted and stray cats, helping ease the burden on local authority animal welfare services, as well as providing accessible veterinary care to the local community at competitive rates.

Volunteers

The charity is grateful for the efforts of its volunteers who are involved in working in the cattery, administration and fundraising. The trustees have valued the volunteer effort at £6,544.

Employee benefits

The charity employees and trustees are entitled to the benefit of cat food, cat litter and vet care at a discount after 3. months service. They are also entitled to free boarding, excluding food. Volunteers are entitled to discounts on food and litter only after 6 months service.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

: Ss

he charity provides food, shelter and veterinary treatment for homeless cats.

Fundraising activities Be The charity runs a boarding cattery and a veterinary surgery to raise funds. These are supported by a range of fund-raising events during the year including an onsite Open Day.

All fundraising activities are undertaken by the charity and no third party fundraisers are used.

Investment performance

The trustees regularly review the return on investments to ensure that a competitive rate is being received.

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Report of the Trustees for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE

Overall performance

The charity continued to rehome kittens/cats.

Legacies this year were £26,980. Whilst these are not relied upon to meet day to day charitable activities they are greatly appreciated and provide funds for ongoing maintenance and improving our facilities.

The Trustees continue to work hard to control costs where they are able, monitoring these on a regular basis such as the use of onsite Smart meters enabling them to see if there are rises in this cost area..

Donations of cat litter from Sainsburys continues as well as good volunteer support both of which helps with the day to day cost of running the charity and is much appreciated by the Trustees.

The trustees have estimated the value of donated feed and litter to be £9,769 this year.

FINANCIAL REVIEW

Principal funding sources

Principal funding sources are legacies, donations, boarding and veterinary fees.

Reserves policy

The charity has both restricted and unrestricted reserves. The aim of the charity is to maintain its unrestricted reserves at an appropriate level to ensure the continued existence of the charity. The restricted funds relate to donations that have been given for specific cattery buildings.

FUTURE PLANS

The veterinary practice continues to trade well and also looks after the Rescue cats.

The boarding sales have improved on last year as the investment in additional pens is now being realised.

Although the Cat Rescue relies on the income from the veterinary practice and boarding to fund its activities, it is also reliant on fundraising, donations and legacies. The charity continues to look after and rehome the rescue cats and to maintain the property but any improvements must wait until more income can be achieved.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

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New trustees are appointed by the Executive Committee which consists of the Chairperson, Secretary and Treasurer, but a Retiring’ Prustee-has-the-right-to.nominate_is of Ter se SS

Organisational structure

The Executive Committee of Cramar Cat Rescue is the Chairperson, Secretary and Treasurer. The Executive Committee is elected annually at the Annual General Meeting, and includes at least one trustee. The trustees must number no fewer than three and no more than five and vacancies are filled by the Executive Committee.

The day to day management is delegated by the trustees to the senior members of staff. Policy and strategic decisions are made by the board of trustees at regular meetings.

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a——— ca _ —— —__ _ _ _ _ _ ________ ________—————______

we - Cramar Cat Rescue

Trading as Cramar Cat Rescue

Report of the Trustees

for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

New trustees will already have knowledge of the charity's organisation having attended trustee meetings prior to appointment. Their responsibilities and duties are outlined by the Charity Commission and new trustees would be expected to familiarise themselves with the rules and regulations.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 519102

Principal address Redditch Road Hopwood Birmingham West Midlands B48 7TW

Trustees Miss C Lowe Chairperson Mrs J Anslow Ms C Hughes

Independent Examiner Kenneth Morris Limited 1 Aston Court Bromsgrove Technology Park Bromsgrove Worcestershire B60 3AL

Bankers

Lloyds Bank University of Birmingham Birmingham West Midlands

Approved by order of the board oftrustees on 30 June 2024 and signed on its behalf by:

Miss C Lowe - Trustee .

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Independent Examiner's Report to the Trustees of

Cramar Cat Rescue

Independent examiner's report to the trustees of Cramar Cat Rescue

I report to the charity trustees on my examination of the accounts of Cramar Cat Rescue (the Trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’),

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed al! applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part ofan independent examination.

T have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this reportin order to enable a proper understanding of the accounts to be reached.

RS Waller

Kenneth Morris Limited 1 Aston Court

Bromsgrove Technology Park Bromsgrove Worcestershire B60 3AL ~ -

———————-30-June.2024..0 00

— eee

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Cramar Cat Rescue

Trading as Cramar Cat Rescue

Statement ofFinancial Activities
for the Year Ended 31 March 2024	:
					31.3.24	31.3.23
			Unrestricted fund	Restricted funds	Total funds	Total funds
		Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies		2	125,783	13,500	139,283	116,879
Other trading activities		3	723,162	-	723,162	684,351
Investment income		4	1,963	-	1,963	2,331
Total			850,908	13,500	864,408	803,561
EXPENDITURE ON
Raising funds			818,160	598	818,758	746,095
Charitable activities		5
Cat rescue			90,133	-	90,133	92,585
Governance costs			3,419	-	3,419	3,571
Other			18,346	-	18,346	18,309
Total			930,058	598	930,656	860,560
Net gains/(losses) on investments			2,842	-	2,842	(9,950)
NET INCOME/(EXPENDITURE)			(76,308)	12,902	(63,406)	(66,949)
RECONCILIATION OF FUNDS
Total funds brought forward			562,777	1,802	564,579	631,528	;
TOTALFUNDSCARRIEDFORWARD			486,469	14,704	$01,173	564,579

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The notes form part of these financial statements -——

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Balance Sheet 31 March 2024

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |31.3.24|31.3.23| |Unrestricted|Restricted|Total|Total| |fund|funds|funds|funds| |Notes|£|£|£|£| |FIXED|ASSETS| |Tangible|assets|9|440,906|1,204|442,110|453,200| |Investments|10|40,700|-|40,700|75,168| |481,606|1,204|482,810|528,368| |CURRENT|ASSETS| |Stocks|1]|24,642|-|24,642|18,286| |Debtors|12|20,956|-|20,956|26,284| |Cash|at|bank|and|in|hand|29,374|13,500|42,874|43,047| |74,972|13,500|88,472|87,617| |CREDITORS| |Amounts|falling|due|within|one|year|13|(70,109)|-|(70,109)|(51,406)| |NET CURRENT|ASSETS|4,863|13,500|18,363|36,211| |TOTAL|ASSETS|LESS|CURRENT| |LIABILITIES|486,469|14,704|501,173|564,579| |NET|ASSETS|486,469|14,704|501,173|564,579| |FUNDS|14| |Unrestricted|funds|-|486,469|$62,777| |Restricted|funds|14,704|1,802| |TOTAL FUNDS FUNDS|501,173|564,579|

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TOTAL FUNDS FUNDS

The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2024 and were signed on its behalf by:

C Lowe - Trustee

J Anslow - Trustee

The notes form partof these financial statements

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:||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Cramar Cat Rescue|||||||||||||||||| |Trading as Cramar Cat Rescue|||||
|||||||||||||| |Cash Flow Statement
fortheYearEnded31March2024||||||[]|||||||||||| |Cashflowsfromoperatingactivities
Cashgeneratedfromoperations
Netcashusedinoperatingactivities|Notes
|31.3.24
£
(38,113)
—
(38,113)|31.3.23
£
(63,664)
—
(63,664)|||
|
|||
||||||||||||| ||||||||||||||||||| |Cash flows from investing activities
Purchaseoftangiblefixedassets
Purchaseoffixedasset investments
Saleoffixedassetinvestments
Dividendsreceived
Netcashprovidedbyinvestingactivities||(1,333)
(13,949)
51,259
1,963
—__—
37,940
——|(7,399)
(2,767)
17,243
2,331
—
9,408
|||||||||||||||||| |||—|—||||||||||||||| ||||||||||||||||||| |Change in cash and cash equivalents in the
reporting period
Cash andcashequivalents atthebeginning
ofthereporting period||(173)
43,047
———|(54,256)
97,303
—|||||||||||||||||| |Cash and cash equivalents attheend of the
reportingperiod||42,874
43,047
|
—
—|||||||||||||||

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The notes form part of these financial statements

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Cramar Cat Rescue

Trading as Cramar Cat Rescue

Notes to the Cash Flow Statement for the Year Ended 31 March 2024

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RECONCILIATIONOFNET EXPENDITURETO NET CASH FLOW FROM OPERATING	RECONCILIATIONOFNET EXPENDITURETO NET CASH FLOW FROM OPERATING	ACTIVITIES
	31.3.24	31.3.23
	£	£
Net expenditure for the reporting period (as per the Statement of
Financial Activities)	(63,406)	(66,949)
Adjustments for:
Depreciation charges	12,422	14,210
(Gain)/losses on investments	(2,842)	9,950
Dividends received	(1,963)	(2,331)
Increase in stocks	(6,356)	(6,568)
Decrease/(increase) in debtors	5,329	(9,124)
Increase/(decrease) in creditors	18,703	(2,852)
Netcashusedinoperations	(38,113)	(63,664)

ANALYSIS OF CHANGES IN NET FUNDS

	At 1.4.23	Cash flow	At 31.3.24
	£	£	£
Net cash
Cash at bank and in hand	43,047	(173)	42,874
	43,047	(173)	42,874
Total	43,047	(173)	42,874

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ae. _The notes form partof[these][financial][statements]

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Cramar Cat Rescue

Trading as Cramar Cat Rescue

Notes to the Financial Statements for the Year Ended 31 March 2024

ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of[Ireland][(FRS][102)][(effective] | January 2019)‘, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs include those costs associated with the meeting of constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.

Allocation and apportionment of costs

Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

a

Freehold property		-	2% on cost
Cattery		-	15%on reducing balance	ee
Veterinary equipment, fixtures& fittings		-	25% on reducing balance
--Fixtures.and fittings Ambulance	- ~~		15%on reducing balance 25%Onrédiicing"balance

Only assets over £250 are capitalised.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods

Donated food, bedding and other goods are valued at their estimated retail price.

Fees

Fees receivable and charges for services are accounted for in the period in which the service is provided. °

DONATIONS AND LEGACIES

a

			31.3.24	31.3.23
			£	£
	Donations& gifts		60,748	80,239
	Legacies& bequests		26,980	500
	Members subscriptions and Sponsorship		20,558	18,908
	Paddock Appeal		13,500	-
	Sundry receipts		17,497	17,232
			139,283	116,879
3.	OTHERTRADING ACTIVITIES
			31.3.24	31.3.23
			£	£
	Fundraising events		11,317	22,859
	Boarding		108,585	97,434
	Mewsletter		33	33
——Meterinary_fees		2	603,227	564,025
			723,162	684,351

continued...

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

INVESTMENT INCOME

INVESTMENT INCOME
		31.3.24	31.3.23
		£	£
Other fixed asset invest - FII		1,963	2,331
Deposit account interest is all UK generated.
CHARITABLE ACTIVITIES COSTS
		Support
	Direct	costs (see
	Costs	note 6)	Totals
	£	£	£
Cat rescue	90,133	-	90,133
Governance costs	-	3,419	3,419
	90,133	3,419	93,552

SUPPORT COSTS

SUPPORT	COSTS
		Governance
		costs
		£
Governance	costs	3,419

TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

STAFF COSTS

The average number of staff during the year was 32. No employee's emoluments exceeded £60,000.

The locums at the vet's practice were paid £72,023 during the year.

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Cramar Cat Rescue

Trading as Cramar Cat Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
			Veterinary
:			equipment,
	Freehold		fixtures
	property	Cattery	& fittings
	£	£	£
COST
At 1 April 2023	487,194	180,127	135,152
Additions	-	-	510
At 31 March 2024	487,194	180,127	135,662
DEPRECIATION
At 1 Apri! 2023	77,298	157,464	120,898
Charge foryear	4,048	3,728	3,564
At 31 March2024	81,346	161,192	124,462
NET BOOK VALUE
At 31 March 2024	405,848	18,935	1,200
At 31 March 2023	409,896	22,663	14,254
	Fixtures
	and
	fittings	Ambulance	Totals
	£	£	£
COST
At 1 April 2023	44,876	7,750	855,099
Additions	823	-	1,333
At 31 March 2024	45,699	7,750	856,432
DEPRECIATION
At 1 Apri! 2023	38,513	7,726	401,899
Charge foryear	1,077	6	12,423
At 31 March 2024	39,590	7,732	414,322
NET BOOK VALUE
At 31 March 2024	6,109	18	442,110
At31March2023	6,363	24	453,200

Included in cost or valuation of land and buildings is freehold land of £284,821 (2023 - £284,821) which is not depreciated.

Included in Cattery are restricted assets of £1,202 (2023 £1,802).

continued...

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Cramar|Cat|Rescue| |Trading|as|Cramar|Cat|Rescue| |Notes|to|the|Financial|Statements|-|continued| |for|the|Year|Ended|31|March|2024| |10.|FIXED ASSET|INVESTMENTS| |Listed| |investments| |£| |MARKET|VALUE| |At|1|April|2023|75,168| |Additions|13,949| |Disposals|(51,259)| |Revaluations|2,842| |At|31|March|2024|40,700| |NET|BOOK|VALUE| |At|31|March|2024|40,700| |At|31|March|2023|75,168| |Investments|outside|of the UK|were|valued|at|£13,733|at|the|year|end.| |Cost|or|valuation|at|31|March|2024|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)| |Valuation|in|2024|572| |Cost|39,178| |40,700| |If fixed|asset|investments|had|not|been|revalued|they|would|have|been|included|at|the|following|historical|cost:| |31.3.24|31.3.23| |£|£| |Cost|39,178|TA|218|-| |Fixedasset_investments_were_valued_on.an.open_market.basis_on.31_March.2024by QuilterCheviot.|

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

ee

11.	STOCKS
			31.3.24		31.3.23
			£		£
	Stocks		24,012		17,691
	Work-in-progress		630		595
			24,642		18,286
12.	DEBTORS: AMOUNTS FALLING DUEWITHINONEYEAR
			31.3.24		31.3.23
			£		£
	Trade debtors		19,145		24,048
	Prepayments		1,811		2,236
			20,956		26,284
13.	CREDITORS: AMOUNTS	FALLING DUEWITHIN ONE YEAR
			34.3.24		31.3.23
			£		£
	Trade creditors		33,177		25,434
	Taxation and social security		28,028		22,356
	Other creditors		8,904		3,616
			70,109		51,406
14,	MOVEMENT IN FUNDS
			Net
	,		movement		At
		At 1.4.23	in funds		31.3.24
		£	£		£
	Unrestricted funds
	General fund	562,777	(76,308)		486,469
	Restricted funds
	Senior Kitizens	76	(25)		SI
	Cat out of the Bag	53	(18)		35
	Donation for Tiger	32	(10)	_	22°
	M& H Taylor	241	(80)		161
	Lemoges Trust	80	(26)		54
—-.--MaternityUnit Paddocks		99 (809) ir 20 391 13,370 13,761
		1,802	12,902		14,704
	TOTALFUNDS	564,579	(63,406)		501,173

continued...

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CramarCat Rescue Trading as Cramar Cat Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

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|||||||| |---|---|---|---|---|---|---| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds| |General|fund|850,908|(930,058)|2,842|(76,308)| |Restricted|funds|;| |Senior|Kitizens|-|(25)|-|(25)| |Cat out of the|Bag|-|(18)|-|(18)| |Donation|for|Tiger|-|(10)|-|(10)| |M &|H|Taylor|-|(80)|-|(80)| |Lemoges|Trust|-|(26)|-|(26)| |Maternity|Unit|-|(309)|-|(309)| |Paddocks|13,500|(130)|-|13,370| |13,500|(598)|-|12,902| |TOTAL FUNDS|864,408|(930,656)|2,842|(63,406)| |Comparatives|for 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|ofthe Bag|70|(17)|53| |Donation|for|Tiger|43|(1)|32| |M & H|Taylor|32)|(80)|24|;| |Lemoges|Trust|107|(27)|80| |Maternity|Unit|1,239|(310)|929| |Paddocks|$21|(130)|391| |2,402|(600)|1,802| |TOTAL FUNDS|631,528|(66,949)|564,579|

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

14. MOVEMENT IN FUNDS- continued

Comparative net movement in funds, included in the above are as follows:

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |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|Kitizens|-|(25)|-|(25)| |Cat out|ofthe Bag|-|(17)|-|(17)| |Donation|for|Tiger|-|(it)|-|(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)| |A|current|year|12|months|and|prior year|!2|months|combined|position|is|as|follows:| |Net| |movement|At| |At|1.4.22|in|funds|31.3.24| |£|£|£| |Unrestricted|funds| |General|fund|629,126|(142,657)|486,469| |Restricted|funds| |Senior|Kitizens|101|(50)|51| |Cat|out|of|the|Bag|70|(35)|35| |Donation|for|Tiger|43|(21)|22| |M|&|H|Taylor|321|(160)|161| |Lemoges|Trust|107|(53)|.|34.0.| |Maternity|Unit|1,239|(619)|620| |Paddocks|521|13,240|13,761| |i|ne|nr|re|er|ert|ee|DANI|F239|“145704| |TOTAL FUNDS|631,528|(130,355)|501,173|

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Cramar Cat Rescue Trading as Cramar Cat Rescue

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

14, MOVEMENT IN FUNDS- continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

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|||||||| |---|---|---|---|---|---|---| |Incoming|Resources|Gains|and|Movement| |resources|expended|losses|in|funds| |£|£|£|£| |Unrestricted|funds| |General!|fund|1,654,469|(1,790,018)|(7,108)|(142,657)| |Restricted|funds| |Senior|Kitizens|-|(50)|-|(50)| |Cat out ofthe|[ Bag]|-|(35)|-|(35)| |Donation|for|Tiger|-|(21)|-|(21)| |M & H|Taylor|-|(160)|-|(160)| |Lemoges|Trust|-|(53)|-|(53)| |Maternity|Unit|-|(619)|-|(619)| |Paddocks|13,500|(260)|-|13,240| |13,500|(1,198)|-|12,302| |TOTAL FUNDS|1,667,969|(1,791,216)|(7,108)|(130,355)|

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CONTINGENT LIABILITIES

There were no material contingent liabilities at the year end.

RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

ee

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Cramar Cat Rescue

Trading as Cramar Cat Rescue

Detailed Statement ofFinancial Activities	Detailed Statement ofFinancial Activities
for the Year Ended 31 March 2024
		31.3.24		31.3.23
.		£		£
INCOMEANDENDOWMENTS
Donations and legacies
Donations& gifts		60,748		80,239
Legacies& bequests		26,980		500
Members subscriptions and Sponsorship		20,558		18,908
Paddock Appeal		13,500		-
Sundry receipts		17,497		17,232
		139,283		116,879
Other trading activities
Fundraising events		11,317		22,859
Boarding Mewsletter		108,585 33		97,434 33
Veterinary fees		603,227		564,025
		723,162		684,351
Investment income
Other fixed asset invest - FIT		1,963		2,331
Total incoming resources		864,408		803,561
EXPENDITURE
Raising donations and legacies
Wages		146,877		137,370
Social security		10,304		8,593
Pensions		3,708		3,150
Water & council tax		3,311		1,186
Insurance		4,863		3,876
Light and heat		11,621		11,809
Telephone		4,745		3,829
Postage and stationery		703	;	1,015
Sundries		1,469		1,267
Freehold property		4,047		4,047
Depnofcattery Depn ofveterinary equipment, fixtures& Fixtures-and-fittings-—--~ ~~	fittings ~	3,728 4,284 se ne nl. ee	1,078 1,120
Depn ofambulance		6		8
		200,023		186,305

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Cramar Cat Rescue

Trading as Cramar Cat Rescue

		Detailed Statement ofFinancial Activities	Detailed Statement ofFinancial Activities
		for the Year Ended 31 March	2024
				31.3.24	31.3.23
				£	£
		Raising donations and legacies
		Other trading activities
		Food& litter		3,512	5,072
		Wages		368,090	325,046
		Social security		20,288	21,787
		Pensions		4,113	4,443
		Veterinary supplies		198,038	174,129
		Light& heat		4,335	4,048
		Cleaning		2,449	1,695
		Sundries		2,814	5,332
		Repairs		2,716	5,980
		Legal & professional		87	400
		Postage& stationery		2,095	3,138
		Insurance		4,061	2,184
		Computer expenses		4,054	5,724
		Bad debts		2,083	812
				618,735	559,790
		Charitable activities
		Food & litter		20,810	25,897
		Vet&medical Cleaning		68,251 1,072	65,622 1,066
				90,133	92,585
		Other
		Property repairs& maintenance		669	1,193
		Repairs & renewals		866	1,327
		Rubbish removal		8,298	5,993
		Ambulance expenses		1,734	1,222
		Bank charges		5,497	6,405
		Misc. fundraising costs		287	253
		Computer expenses		995	1,916
				18,346	18,309
		Support costs
:	__	Governance costs Accountancy --.--.- -----	= 0 = ree veertm	nnn 2,515 2,485
		Stockbroker fees		904	1,086
				3,419	3,571
		Total resources expended		930,656	860,560
		Netexpenditure		(66,248)	(56,999)

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