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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<br>FIRST CONTACT<br>a 05 SEP 2024<br>2°-. ACCOUNTS.RECEIVED<br>**----- End of picture text -----**<br>


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## J a Kenneth Morris Limited 


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7<br>**----- End of picture text -----**<br>


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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 

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sr 

## 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. 

ne 

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. 

Page 1 



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 

: OO 

## 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. 

L 

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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 . 

Page 3 



| } 

## 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: 

1. 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 

3. 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 

Page 4 



## 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<br>fund|Restricted<br>funds|Total<br>funds|Total<br>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||



## aaea 

The notes form part of these financial statements -—— 

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. am 

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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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i te 

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




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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 

| | . 

|1.|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)|



2. 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] 

Page 8 



Cramar Cat Rescue 

## Trading as Cramar Cat Rescue 

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

1. 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<br>Ambulance|-<br>~~||15%on reducing balance<br>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. 

Page 9 

continued... 



Cramar Cat Rescue Trading as Cramar Cat Rescue 

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

7 

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en 

1. 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. ° 

2. 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... 

Page 10 



| | | ; 

## Cramar Cat Rescue Trading as Cramar Cat Rescue 

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

4. INVESTMENT INCOME 

5. 

|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|



. 

6. SUPPORT COSTS 

|SUPPORT|COSTS||
|---|---|---|
|||Governance|
|||costs|
|||£|
|Governance|costs|3,419|



7. 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. 

8. 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. 

pe 

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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 

9. 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... 

Page 12 



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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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—_—__- —_—__---. 

ee 

## 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<br>Paddocks||99<br>(809) ir 20<br>391<br>13,370<br>13,761||||
|||1,802|12,902||14,704|
||TOTALFUNDS|564,579|(63,406)||501,173|



continued... 

Page 14 



FN 

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## CramarCat Rescue Trading as Cramar Cat Rescue 

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

14. 

## 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|

**----- End of picture text -----**<br>


Page [5 

continued... 



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: 


**----- Start of picture text -----**<br>
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|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|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
~~<br>**----- End of picture text -----**<br>


continued... 

Page 16 



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: 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|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)|

**----- End of picture text -----**<br>


15. CONTINGENT LIABILITIES 

There were no material contingent liabilities at the year end. 

16. RELATED PARTY DISCLOSURES 

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

## ee 


**----- Start of picture text -----**<br>
|<br>**----- End of picture text -----**<br>


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' 

ry 

. 

ee 

## Cramar Cat Rescue 

Trading as Cramar Cat Rescue 

| 

|Detailed Statement ofFinancial Activities|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<br>Mewsletter|||108,585<br>33||97,434<br>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<br>Depn ofveterinary equipment, fixtures& <br>Fixtures-and-fittings-—--~<br>~~||fittings<br>~|3,728<br>4,284<br>se ne<br>nl.<br>ee |<br>1,078<br>1,120|||.|
|Depn ofambulance|||6||8||
||||200,023||186,305||



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“ 

Cd 

| | . 

## 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<br>Cleaning||68,251<br>1,072|65,622<br>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<br>Accountancy --.--.- -----|= 0 = ree veertm|nnn<br>2,515<br>2,485||
|||Stockbroker fees||904|1,086|
|||||3,419|3,571|
|||Total resources expended||930,656|860,560|
|||Netexpenditure||(66,248)|(56,999)|



wee oe - This page does not form part of the statutory financial statements 

Page 19