REGISTERED CHARITY NUMBKR: 519102 of the Trustees and Fin ¢ial Staternen for the Year End 31 March 202 for ramar Cat Rue as Cramar Cat Rescue Trddin Gharity Commission 13 JAN 2026 Received Greg Lewis, Senior Statutory Auditor Grifyiths Marshall 4th Fl(K•r Llanthony Ivarehouse The Docks Gloucester Gloucestershire GLI 2EH
Cramar Tradin Rescue as Cramar Cat Re Contents of the Financial Swements for the Year Ended 31 March 2025 Page Report of the Trustees Report of the Independent Auditors 5 to 7 Statement of Financial Activities Balance Sheet Cash Flow Statement io Notes lo the Cash Flow Statement Notes to the Financial Statements 12 to 22 Detailed Statement of Financial Activities 23 to 24
amar Cat Rescue din as Cramar Cat R ue ort of the Trustees e Year Ended J l Marth 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The tNstees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Prdctice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019). The tNstees have complied with tFEe duty in section 4 of the 2006 Charilies Act to have due regard to guidance published by the Charity Commi&5ion. OWECTIVES AI¥D ACTIVITIES Objectives and aims The main objective of the charity is the relief of sufferintr and distre&8 of cats and kittens in need of care and attention in the West Midlands by raising funds lo provide food and shelter for un-wanted (ats 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. Short-Term Aims and Activities During the year, the charity's focus is to: Care for and rehome as many cats a5 polble. ensuring every cat receives appropriate veterinary attention and sociali5ation. Continue work on capitsl improvements to the cattery. including the boarding facilities fimded by restricted donations and legacies. - Maintain and. where possible, expand the charivs boarding and veterinary service5 to provide sustainable unrestricted income. - Recruit and train volunteers to strengthen anirnal Lzre and administration supry)rt. Long-Term Aims Looking ahead, the charity's long-term goals are to: - Continue improving and expanding its cattery facilities to enhance the welfare and comfort of the cats in ils care. - Increase awareness of responsible cat 0ership and the importance of neutering within the lo] community. Build a sustainable financial base throuJu ] bowding incomq grant% donations and legacies. ensuring the long-te future of the charity's rescue work. - Uphold strong governan¢e, transparency and compliance with charity law and welfare standards. Signlficant aetivities In planning our activities for the year we kept in mind the Charity Commi&sion's guidance on public benefit at our ttwslee meetings.The focus of our activities remains as follows= - The re-homing of uThwanled cats and kttten& - The provision of shelter for homele&s cats - Raising funds to ensure the continuation of the cat sanctuary - The provision of veterinary treatrnenL vaccination and neutering where nece&sary. Public benefit The public benefit achteved is to provide a safe-haven for univanted and stray cat& helping the burden on local authority animal iyelfare service& as ivell as providing accessible veterinary care to the l(Thl cornmunily at competitive rates. Volunteers We have a core of paid sthff with support from a pwl of volunteers. The charity is grateful for the efforts of ils volunteers who are involved in working in the cattery. administration and fvndraising. The trustes have valued the volunteer effort at £33,187. Employee benefits The charity employees and trustees are entitled to the benefit of cat f(KKI. cat litter at)d vel care at a discount after 3 months service. They are also entitled to free boarding, excluding food. Volunteers are entitled to discounts on fo¢)d and litter only after 6 months service. Substantial volunteers are a150 entitled to discounts on boarding and vets. Page I
Cramar Cat R ue Tradin as ramar Cat Rescue ort of the T sttees for the Year En 31 March2 25 ACHIEVEMENTS AND PERFORMANCE Charitable activities The charity provides food. shelter and veterinary treatment for horneless (ats. Fundraising a¢tivities The charity runs a boarding cattery and a veterinary surgery lo raise funds. These are supported by a range of fund-raising events during the year including an onsite Open Day. All fundraising Rctivities are undertaken by the charity and no Ihitd party fimdraisers are used. Investment performance The tNstees regularly review the rthm on investments to ensure thal a competiltve rdte is being received. Overall performance The charÈty Continued to r¢home kittent& Legacies this year were £234,405. Whilst these are not relied upon to meet day to day charitable activities they are greatly appreciated and provide fimds for ongoing matntenance and improving our facilities. The Tru5tee5 continue to work hard to control costs ivhere they are able, monitoring Éhese OTr 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 &s well as good volunteer support both of ivhich helps iviih the day lo day cost of running the charity and is much apprecA3ted by the Tnjstee The tnjslees have estimated the value of donated feed and litter to be £8,980 this year. Differences made to benefieiaries During the year ended 31 March 202). Cramar Cat Rescue focu&sed on re5cuin& rehabilitating and rehoming stray and abandoned cats and kitten5 auoss the West Midland& Key &chiei'ements included: Rescuing 234 cats and kittens, of whom all are cared for in rescue until permanent homes were found. Providing veterinary care to in excess of 7.800 animals including treatment for injuries, emergency surgery. and rouline vaccinations. Through its independent vei practice, offering sub5idised services to former rescue animals which otherwise might not have been a¢cessible, resulting in reduced suffering and ¢arlier diagnosisjtreatment of illnesses. These activities have made tangible improvement5 to animal welfare in the arw reducing the number of cats suffering untreated illnesses and increasing successful rehomings. Veterinary services provided to Rescue The veterinary practice provides essential medical care to the rescued and rehomed cats ivhich is an integral part of the charity's activities. Without rnTming its oivn vet practice, Cramar Cat Rescue would hav¢ to seek these services from external third party providers with additional costs of call outs or transTK)rt fees. The extent to ivhich the charity relies on being able lo use its own vets to support the charitable activities is reflected below based on an "internal" sales figure shown as note only: 2025 2024 Vetertnary fees provided 46,428 68.251 Property Ownership The charity's property is held in the name Carole Ann Lowe, who serves as the designated holding trustee for the charity. Her name is registered at HM Land Registy. with the propety held on behalf olthe charity. Cramar Cat Rescue. FINAIYCIAL REVIEIV Principal funding sources Principal funding sources are legacies donations boarding and veterinary fee& Page 2
r Cat Rescue as Cramar Cat Rescue Tradin of the Trustees for the Y Ended 31 March 2025 FINANCIAL REVIEW Re8erve5 policy The charity has both restricted and unrestricted Tes¢rves. The aim of the charity is to maintain its unrestricted reserves at an appropriate level to ensure the conlinued existence of the charity. The restricted funds relate lo donations that have been given for specific cattery buildings. FUTURE PLAINS The veterinary practice ¢ontinues to trade well and al looks after the Rescue cats. The boarding sales continue to improve with many regular re-booking& Although the Cat Rescue relies on the Income from the veterinary practice and boarding to fund its activitie& it is also reliant on fundraising, donations and legacie& The charity continues to look after and rehome the rescue cats and to maintain the property bul any improvements MUSE Wdit until more income can be achieved. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming documenL a deed of trust and constitutes an unincorporated charity. Recruitment and appointment of new trustees New trnstees are appointed by the Executive Committee which consists of the Chairperson. Secrelary and Tre&surer, but a retiring Trustee has the right to nominate his or her succesw. Organi50tional strneture The Execulive Committee of Crarnar Cat Rescue is the Chairperson, Secretary and Treasurer. The Executive Committee is elected annually at the Annual General Meeting, and includes ai least one trustee. The ttustees musl 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 trustc&s to the senior membets of staff. Policy and strategic decisions are made by the board of trustees at regular meetings. Induction and training of neiv trnStees New trustees ivill already have knowledge of the charity's orwiisation having attended trnslee meetings prior to appointment. Their responsibilities atkd duties are outlined by the Charity Cornmission and new ttustees would be expected to familiartse themselves with the rul&s and regulations. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 519102 Principal address Redditch Road Hopwood Bimiingham West Midlands B48 7TW Trustees Miss C Loive Chairperson Mrs J Anslow Ms C Hughes Page 3
ramar Cat Rescue Trddin ramar Cat Rescue as ort of the Trustees for the Year Ended 31 March 2025 REFERENCE AND ADMINIST114TIVE DETAILS Auditors Greg Lewis, Senior Statutory Auditor Griffiths Marshall 4th Floor Llanihony Warehouse The Docks Gloucester Gloucestershire GLI 2EH Bankers Lloyds Bank University of Binninghatn Binningham West Midlands STATEMENT OF TRUSTEES, RESPONSIBILITIES The trusÈees are responsible for preparing the Report of the Trustees and the fiDan¢ial stalements in accordance wilh applicable law and United Kingdom Aeeounting Standards (United Kingdom Generally Ac¢q)ted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial yfdr. Under that law, the trustees have elected to prepare the financial statements in accordan¢e with United Kingdom Generally Accepted Accounting PraclRce {United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financia] statements unless they are satisfied that they give a trne and fair view of the state of affairs of the charity and of the in¢oming resources and application of resources. including the income and expendilure. of the charity for that period. In preparing those financia] statement4 the trustees are required to select suitable accounting policies amd then apply them Consistently: observe the meihods and principles in the Chartties SOIiP. make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followe( subject to any material departures disclosed and explained in the financial ststements. prepare the financial statements on the going concern b&sis unless it is inappropriate to presume that the charity will continue in business. The ttus1ees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and lo enable them to ensure that the fin8mcial statements comply with the Charities Act 2011 and The Charity (Accounts and Rerts) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and oiher iETegularities. Approved by order of the board of trustees on 30 June 2025 and signed on its behalf by: sed on 25 October2025 15..32 Miss C Lowe- Trustee Page 4
ort of the Inde Cramar Cat Rescue enderkt Audit the TrLteeS of Opinion We have audited the financial statements of Cramar Cat Rescue (the 'charity') for the year ended 31 March 2025 which comprise the slalemenl of financial artivitie& the balance sheeL the statement of cash flows and notes to the financial statements, including significant accounting policie& In our opinion, the financial statements: give a true and fair view of the stale of the Chtable company's affairs as at 31 March 2025 and of its incoming resources an application of resources. for the year then ended. have been properly prepared in accordance ivith United Kingdom Generdlly Accepted Accounting Practice; and have been prepared in a¢cordance with the requirements of the Charities Act 2011. In our opinion the financial statements". give a true and fr vieiv of the slate of the charity's affairs &5 at 31 March 2025 and of its incoming resources and application of r¢50wces, for the yrar then ended: have been properly prepared in accordance with United Kingdom Generdlly Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under Ihose standards are further dewibed in the Auditors, responsibilities for the audit of the fLnancial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of ihe financial atements in the UK including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance ivith these requirements. We believe that the audit eviden¢e we have obtained is sufTicient and approprtate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial Slatements, Ive have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appmpriate. Based (m the work we have perfomied, we have not identified any rnaterial uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least ttvelve months from when the financial atements are authorised for issue. Our responsibilities and the responsibilities of the ttee$ with respect to going concern are described in the levant StionS of this report. Other inforniation The tNslees are responsible for ihe other inforn)ation. The other infomlation comprises the inforniation included in the Annual Report, other than the fmancial statements and our Report of the Indq)endent Auditots thereon. Our opinion on the financial statements does nol Cover the other infornation and. except to the extent othenvise explicitly stated in our reporL we do not express any forni of assurance con¢lusion thereon. In connection with our audit of the financi ststement& our responsibility TS to read the other infomation and. in doing so, consider whether the other iTrfom]ation is materially inconsistent with the financial statements or our knoivledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo detemiine ivhether this gives rise to a material misststement in the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other inforniation, Ive are required to report that fact. We have nothing to report in this regard. Matters on )vhich we are required to report by exception We have nothing lo report in respect of the folloiving matters where the Charities (Accounts and Reports) Regulation5 2008 requires us to report to you if. in our opinion-. the infonnation given in the Report of the Tee5 is InC(SEs1ent in any material respect with the financial statements,. or sufficient accoLtnting records have not been kept; or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audit. Page 5
Re ort of the Inde Cramar Cat Rescue en lo the Tn¢tts of Responsibilities of trustees As explained more fully in the Statement of TTUStees Re5ponsibilitie& the trnstees are responsible for the preparation of the financial statements which give a true and fatr view, and for such inlemal control &$ the trustees delerniine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements the trustees are responsible for &ssessing the charity's ability lo continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concem basis of accounting unless ihe ttvstees either intend to liquidate the charity or to cease operations or have no realistic alternative but to do Our responsibilities for the dit of the finantial statements We have been appointed as auditors under Seciion 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our obje¢tives are to obtain reasonable a&suranc¢ about whether the financial statements as a whole are free from n]aterial misstalemenL whether due to fraud or error. and to isyje a Report of the Indq)endent Auditors that includes our opinion. Reasonable assurance is a high level of assLtrance. but is not a guarantee ihat an audit conducted in accordance with ISAS (UK) will always delect a rnaterial Miatement when it exists. Misstatements caj) arise from fraud or error and are considered material if, individually or in the awegat4 they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial ststemen¢& The extent lo which our procedures are capable of detectintr ]rgUlarItieS including fraud is deiailed below.. We gained an understanding of the legal and Yeulatory frameivork applicable to Cramar Cat Rescue and the industry in which it operates and: considered the risk of acts by Management and Trnslees of Cramar Cat Rescue which were contrary to applicable laws and regulation& ilUding fraud. These included but were not limited to compliance with the Charities Aet 2011 and Employment Law. We made enquiries of the Trustees to obtain further understanding of risks of non-compliance. We focused on laws and regulations that could give rise to a material misstatement in the finaneiai stalements. Our tests included. but were not limited to: - agreement of the financial statement disclosures to underlying supporting documentation. - enquiries of management regarding knoivn or suspected insÈances of non-compliance with laws and regulations; - review of minutes of the Board meetings throughout the year: and - obtaining an understanding of the control environment in place to prevent and detect irregularitiek Our audit procedures were designed to respond to risks of material misstatement in the financia] statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not deteIng one resulting from eor, as fraud may involve deliberate concvalment by, for example. foruery, misrepresenlations or through collusion. There are inherent limitations in the audit procedures perfomed the further remoi'ed non-compliance with laws and regulations is from the events and transactions retlecled in the financial statements, the less likely we a to become aware of it. A further description of our responsibilities for the audit of the financial sements is located on the Financial Reporting Council's web51te at www.frc.org.uklauditorwestrf)nsibilities. This description fornts part of our Report of the Independent Auditors.
ort of the Inde Cramar Cal Rescue nt Auditor5 t the Trustees of Use of our report This report is made 501ely to the chaTity's trustee& as a bodyj in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state lo the chartty's trustees those tnatters we are required to state lo them in an auditOTI report and for no other purpose. To the fvllest extent pemitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body. for our audit work, for this report. or for the opinions we have fornied. Sned @ 12".05 Greg Lewis, Senior Statutory Auditor Griifiihs Marshall 4th Floor Llanihony Warehouse The Docks Gloucester Gloucestershire GL12EH 23 OGlobEr 20 30 June 2025 Page 7
Cramar Cat Rescue Tradin as Cramar Cat R Statement of Financial for the ear Ended 2025 Total funds 2024 Total funds Unrestricted nd Restricted funds Notes INCOLVLE AND ENDOWfvIENTS FROM Donations and legacies 339,050 339,050 139,283 Other trading activities InvesÈment income 723.277 2,594 723,277 2,594 723,162 1,963 Totsl 1.064.921 1.064,921 864,408 EXPENDITURE ON Raising funds 883,770 873 884.643 818,758 Charitable activities Boarding Cat rescue Governance costs 1.300 20.669 8,213 1,300 20,669 8,213 90,133 3,419 Other 17553 17,553 18,346 Total 931.i05 873 932.378 930,656 Nel gaing(losses) on investments (6,549) (6.549) 2.842 NET INCOME/(EXPENDITURE) 126.867 (873) 125,994 (63,406) RECONCILIATION OF FUNDS Total funds brought fonvard 486.469 14,704 501.173 564.579 TOTAL FUNDS CARRIED FORWARD 61i,336 13.831 627.167 501,173 The notes form part of these finaT]cial statements
Cramar Cat Rescue Tradin as Cramar Cat Rescue Balance Sheet 31 March 2025 2025 Total nds 2024 Total funds Unrestricted fvnd Restricted nds Notes FIXED ASSETS Tangible a55ets Investments io li 447,192 92,671 13.831 461,023 92.671 442,110 40,700 539,863 13.831 553,694 482,810 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 12 13 22,799 7,794 124,288 22,799 7,794 124.288 24,642 20,956 42,874 154.881 154.881 88,472 CREDITORS Amounts falling due within one year 14 {81,408) (81,408) (70,109) NET CURRENT ASSETS 73,473 73,473 18,363 TOTAL ASSETS LESS CURREIYT LIABILITIES 613,J36 13.831 627,l67 501.173 NET ASSETS 613,336 627.167 501,173 FUNDS Unre5tri¢ted funds Restricted fvnds 15 613,336 13,831 486,469 14,704 TOTAL FUINDS 627,167 50E,173 The financia] statements ivere approved by the Board of TNsttts and authorised for issue on 30 June 2025 and were Sied on its behalf by: C Lowe- Trustee Siqned on 25 O¢ltsbEr2025 @ 15-.32 J Anslow- Trustee The notes forni part of these financial statements Page 9
Cramar Cat Rescue Tradin as Cramar Cat Rescue Cash Flow Statement for the Year Ended 31 March 2025 2025 2024 Noles Cash flows from operating activitie5 Cash generated from operations 173.083 {38,113) Net cash provided by/(used in) operating activities 173.083 (38,113) Cash floivs from investing g¢tivitie5 Purchase of iangible fixed a5S¢t5 Puhas¢ of fixed asset investments Sale of fixed asset investments Dividends Teeeived (35,743) (83,329) 24,809 2,594 (1,333) (13,949) 51,259 1,963 N¢t C&5h (used inyprovided by investing activ&tie5 (91,669) 37,940 Change in cash and cash equivalents in the reporting period Cash And cash equivalent5 Xt the beginning of the reporting period 81.414 (173) 42,874 43.047 Cash and cash equivalents at the end of the reporting period 124,288 42.874 The notes fonn part of these financial statements Page EO
Cramar Tradin cue cu Notes I th for Year End atement l March 2025 RECONCILIATION OF NET INCOMFJ(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net in¢omd(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Deplation ¢harge5 Los5esl(gain) on inv&rnents Dividends received Decreasel(increase) in Stocks Decrease in debtors ncrease in creditors 125.994 (63,406) 16.830 6,549 (2,594) 1.843 13,162 11.299 12,422 (2,842) (1.963) (0,3i6) 5,329 18,703 Iyet cash provided byl(used in) operations 173,083 (38,113) ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At31.3.25 Net c95h C&5h at bank and in hand 42.874 81.414 124.288 42.874 81,414 124,288 Total 42.874 81,414 124.288 The notes forni part of these financial statements Page 11
ramar Tradin atR ue &s Cr2mar Notes to the Financial tatem for the Year Ended 31 March 2 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 i accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practiee applicable to charitie5 prq)aring their accounts IT) accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),, Financial Rq)orting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The fiftClaI 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 ofcertain assets. Income All income is recognised in the Statement of Financial Activities ce the charity ha5 entitlement to th¢ funds, it is probable that the income will be received and the amount can be me&wred reliably. Expenditure Liabilities are recognised as expenditure as s(M)P &5 there is a legal or constrnctive obligation cotnmitting 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 C1]fIed under headings that aggregate all cost related lo 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 thal can be allocated directly to SLtch activities and those costs of an indirect nature necessary lo support thetn. Governance ¢osts Governance c05És include those costs associaied with the meeling of constitutional and slatLEtory requirements of the charity and include the accountancy fees and costs linked to the srrntegic management of the charity. Allocation and apportionment of e05ts 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. Freehold PTopety Cattery Veterinary equipment, fixtures & fitlings Fixtures and fittings Arnbulance 20/fr on cost 15 1 on reducing balance 25 /0 on reducing balance ljD/o on reducing balance 25 /0 on reducing balance Only assets over £250 are capitalised. Stocks Stock5 and ivork in progress are valued at the lower of cost and nd realisable value, after making due allowance for obsolete and Slow moving item& Cost includes all direct ¢xp¢ndilure and an approprtate proportion of fixed and variable overheads. Taxation The charity is exempt from on its charitable actii'ities. Page 12 continued...
rdmar at Rescue ramar C* Rescue Tra in as Not s t the Financial Statements- continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- eontinued Futtd #ccounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of Éhe ttwtees. Restricted funds can only be used for particular rastricted purposes within the objects of the charity. Restricted funds represent amounts received that are subject to specific conditions imposed by the donors or by the lemis of the appeal under which they were raised. These funds Enay only be applied for the purpose5 spectfied. The charity has received donations and legacy income Ihal were given specifically for capital projects to enhance and expand the cattery facilities. These projects included the coStrUCtIon and irnprovement of.. Additional a¢commodation for senior cat rescue" A dedicated matemity unil for pregnant cats and kittens. and - An isolation block for the care of unwell or quarantined cats. In accordance with the Charities SORP (FRS 102) and the Chariti&s Act 2011, these fund5 have been recOls¢d as restricted fvnds because the donors eXpred clear wishes that their gifts be used solely for these particular capital improvements. Expenditure has been applied in line with these restrictio and transfers have been made to unrestricted funds only where projects have been completed and the assets brought inlo ¢)p¢rational use, in accordance with SORP guidance on the treatment of capital funds. Any unspent balanc&s at the reporting date are catried fonvard within restr&cled fLmds and will be applied lo the completion of these capital projects. Further details of each fijnd is included in the notes to the financial statement& Pension eosts and other post-retirement beneffts The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged lo the Statement of Financial Activities in the peri to ivhich they relate. Donated goods Donaled food, bedding and other goods are Wdlued at their estimated relail price. Debtor5 and creditors Debtors are amounts due to the charity at the reporting date from fundTaising income, trade debtors, accrued income and other sourees. They are measured at their fair value. Ivhich in practic¢ for Cramar means the invoice arnount or amount receivable, less any provision for doubtful debts. Creditors are those amounts owed by the charity ai the reporting date, for goods or services received. but not yel paid for, trdde creditors and aceruals. They are recogni5ed at the amounls expected to be paid in settletnenl (i.e. the invoice or billing amount. or, where applicable, an estimate of the liability at the balance sheet date). Page 13 continued...
Cramar Cat Tradin as Cramar at Rescue Notes lo the Financial Statements- continued for the Y Ended 31 March 2025 DONATIONS AND LEGACIES 2025 2024 Donations & gifts Legacies & bequests Members subscriptions and Sponsorship Paddock App¢al Sundry receipts 63,261 234,405 22,831 60,748 26,980 20,558 l3,500 17,497 18,553 339,050 139,283 OTHER TRADING ACTIVITIES 2025 2024 Fundraising events Boarding Mewsletter Veterinary fees 11.940 112,813 14 598,510 11.317 108.585 33 603,227 723,277 723,162 INVESTMENT INCOME 2025 2024 Other fixed asset inve5t- Fll 2,594 1,963 Dividend income is all UK generated. CHARITABLE ACTIVITIES COSTS Support costs (see note 6) Direct Costs Totals Boarding Cat rescue Governance costs 1.300 20.669 1,300 20,669 8,213 8,213 21.969 8,213 30,182 Page 14 conlinued..-
ramar at Rescue a5 Cramar Cat Rescue Tradin N tes to the Financial Statements- c for the Year Ended )1 March 20 ntinued SUPPORT COSTS Govemance costs Governance costs 8.213 AUDITORS, REMUNERATION Auditors remuneration included in support costs: 2025 2024 Audit fees 5,250 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 Imarch 2024. Trustees, expenses There ivere no twstees, expenses paid for th¢ year ended JI March 2025 nor for the year ended 31 March 2024. STAFF COSTS 2025 2024 Wages and salaties Social security costs Other pension costs 565,961 35,936 8.768 5 14,967 30,592 7.821 610,665 553,380 The average monthly number of employees durtng the year was as follows: 2025 22 2024 22 io Rescue & Boarding Vets 32 The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was.. 2025 2024 £60,(K)1- £70.000 Staff costs and employee benefits The charity employs 31 employees ivho undertak-e ils rescue. veterinary. rehoming, administralive and educalion work. The total staff costs were: 202) 2024 Category Salaries and wages 475,663 442,944 Page 15 continued...
Cramar Cat Rescue Tradin as Cramar Cat Rescue Notes to the FiTtancial Statements- continued for the Year Ended 31 Kqarch 2025 STAFF COSTS- eontinued Social security costs other employee benefits. including Pensions Locums 35.936 30,592 8.768 90298 7,821 72,023 Total 610,665 553,380 Key management personnel remuneration and benefits Key managernent personnel are those with authority and responsibility for plannin& directing and controlling the activities of the charity. For Cramar Cat Rescue. this includes the TN5tees. The total amount paid to key management peonnel (including salary. ¢rnployerfs national insurance. pension contributions and other benefits) in the year was £60,000. There were no loan& guarnilee& or other remuneration-related transactions made to key management personnel beyond those li*d. Trustee remuneration and bener No trustees (who are volunteers) received remunerdtion for their role as tNstees. Trustees are reimbursed for expenses incurred in fulfilling their duties. During the year, no trustees claimed expenses for travel. subsi51ence and other allowable costs. Pension ¢ontribution5 The ¢harity participates in a defined contribution scheme for eligible employees. Contributions are recognised in the Statement of Financial Activities in the period in which they are payable and are included under staff costs. The total pension cost in the year amounted to £8.768. (2024: £7,821) There were no outstanding pension contributions at the balance sheet date. io. TANGIBLE FIXED ASSETS Veterinary equipment, ftureS & fittings Freehold property Cattery COST At l April 2024 Additions 487,194 180,127 13.500 135,662 21,950 Ai 31 Imarch 2025 487.194 193,627 157,612 DEPRECIATION At l April 2024 Charge for year 81346 4.047 161,192 3,533 24,462 8,287 At 31 March 2025 85,393 164.725 l32.749 L ET BOOK VALUE At 31 imarch 2025 401,801 28,902 24.863 At 31 March 2024 405,848 18,9i5 11.200 Page 16 continued...
Cramar Cat Rescue Tradin as Cramar escue Notes to the Fin for the Year E enls- continued 25 io. TANGIBLE FIXED ASSETS - wDtinued Fixtures fittings Ambulance Totals COST At l April 2024 Additions 45,699 293 7.750 856.432 35,743 At 31 March 2025 45,992 7,750 892.175 DEPRECIATION At l April 2024 Charge for year 39,590 958 7.732 414,322 16,830 At 31 March 2025 40.548 7.737 431,152 NET BOOK IIALUE At 31 March 2025 13 461,023 At 31 March 2024 6.109 18 442,110 Included in cost or valuation of land and buildÉnJo is frtthold land of £284,821 (2024 £284,821) which is not depreciated. Included in Cattery are restricted assets of £13.8Jl (2024 £14,704). ii. FIXED ASSET INVESTMEP*'TS Listed investments MARKET IYALUE At l April ?024 Additions Disposals Revaluations 40.700 83,399 (24,809) {6,549) At 31 March 2025 92,67l NET BOOK VALUE At al March 20 92,671 At 31 March 2024 40,700 Investments outside of the UK were valued at £30,242 at the year end {£13.733 2024) Page L7 continued...
at Rescue ramar Cat Rescue Tradin N tes to the Financial Statements- c for the Year Ended 31 March 2025 ii. FIXED ASSET INVESTMENTS- eontinued Cost or valuation at 31 March 2025 is reprtsented by: Listed investments Valuation in 2020 Valualion in 2021 Valuation in 2022 Valuation in 2023 Valuation in 2024 Valuation in 2025 Cost (7,550) 14.720 4,583 (10.803) 572 (3.988) 95.137 92,671 If fixed asset investments had not been revalued they would have been included at the following historical cost.. 2025 2024 Cost 39.178 Fixed a&sel investments were valued on an open rnarket basis on 31 March 2025 by Quilter Cheviot. 12. STOCKS 2025 2024 Stocks Work-in-progress 22,149 650 24,012 630 22,799 24,642 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Prepayments 6,052 1,742 19,145 1.811 7,794 20,956 Page 18 continued...
ramar Tradin atR Rescue Notes to th Fin tatements- continued for the Year Ended 31 March 2025 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Taxation and social security Other creditors 28,607 29.034 23.767 28,028 8.904 81,408 70.109 15. MOVEMENT IN FUNDS Nel movement in fund5 At 31.3.25 At 1.424 Unrestricted funds General fund 486,469 126,867 613.336 Re5tri¢ted fund5 Senior Kitizens Cat out of the Bag Donation for Tiger M & H Taylor Lemoges TNst Maternity Unit Paddocks 51 35 (26) (17) (li) (81) (27) (310) (401) 25 18 li 80 27 310 13,360 161 620 13,761 14.704 (873) TOTAL FUNDS 501.17) 12i,994 627,167 Net movement in fimd& included in the above are as follows: Incomin R¢sourc¢5 expended Gains and 105se5 Movem¢nt in funds Unrestricted futtds General fund 1.064,921 (931.505) (6,549) 126,867 Restricted funds Senior Kitizens Cat out of the Bag Donation for Tiger M & H Taylor Lemoges Trust Maternity Unit Paddocks {26) {17) (li) (81) {27) (26) (17) (li) (81) (27) (310) (401) (4011 (873 } (873) TOTAL FUNDS 1.064.921 {932.J78) (6.549) 125,994 Page 19 continued...
ramar Cat Rescue Tradin as Crdmar Cat Rescue Notes to the Financial Statements- continued for the Year Ended 31 March 2025 15. MOVEMENT IN FUNDS- continued Comparatives for movement in fiinds Net movement in fiinds At 31.3.24 At 1.423 Unrestricted funds General fund 562,777 (76,308) 486.469 Restricted funds Senior Kitizens Cal out of the Bag Donation for Tiger M & H Taylor Lemoges Trust Maternity Unit Paddocks 76 53 32 241 80 929 391 (25) (18) (10) {80) (26) (309) 13.370 51 35 22 161 54 620 13,761 1.802 12.902 14,704 TOTAL FUNDS 564.579 (63,406) 501,173 Cornparalive net movement in fid* included in the above are as follows-. Incomtng resources Resou Gains and expended losses Movement in ndS Uure5trieted funds General fund 850,908 (930.058) 2,842 (76,308) Restricted funds Senior Kitizens Cat out of the B Donation for Tiger M & H Taylor Lemoges Trust Maternity Unit Paddocks {25) (18) (io) {80) (26) (25) {18) (io) (80) {26) (309) 13,370 13,500 (130) 13.i(Y) (598) 12,902 TOTAL FUNDS 864.408 (930.656) 2,842 (63,406) Page 20 continued...
Cramar Cat Rescue Tradin as Cramar Cat Rescue Notes to the FiT)ancial SÉatements- continued for the Year Ended 31 March 2025 15. MOVEMENT IN FUNDS- continued A cutTent year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.3.25 At 1.4.23 Unrestrieted funds General fund 562,777 50,559 613.336 Restricted funds Senior Kitizens Cat out ofthe Bag Donation for Tiger M & H Taylor Lemoges Trust Matemity Unil Paddocks 76 53 32 241 80 929 391 (51) (35) (21) (161) (53) (619) 12,969 25 18 80 27 310 13.360 1,802 12,029 13,831 TOTAL FUNDS 564.579 62,)88 627.167 A current year 12 months and prior year 12 mfflths combined net movement in fund& included in the above are as follows.. Incoming Resources expended Gains and losses Movement in funds Unrestricted fuDd5 General fund 1.915,829 {1.861,56J ) (3,707) 50,559 Restricted fund5 Senior Kilizens Cat out of the Bag Donation for Tiger M & H Taylor Lemoges Trust Maternity Unit Paddocks (51) (51) {35) (21) (161) (53) (619) 12,969 (21) (161) (53) (619) 135(K) 13.i(Ki (1.471) 12,029 TOTAL FUNDS 1,929.329 (1,863.034) (3,707) 62.588 Page21 continued...
ram atR Tradin as ra ar Rescue to the Fin for the Year En nc tatemenls- continued l March 2025 16. CONTINGENT LIABILITIES There were no material contingent liabilities at the yrar end i1103125 (2024 nil) 17. RELATED PARTY DISCLOSURES There were no related paty transactions for the year 3110312025 (2024 Nil) 18. VETERINARY SERVICES PROVIDED TO RESCUE The velerinary practice provides essential medical car¢ to the rescued and rehomed cats which is an integral part of the charity's activities. Without nnITrg its 01 vet practice, Crdmar Cat Rescue would have to seek these services from externa] third party providers with additional cosls of call outs or transport fees. The extent to which the charity relies on being able to Use its vets to support the charitable activities is reflected below based on an "internal" sales figure shown as note only: 2025 2024 Veterinary fees provided 46.428 68,251 Page 22
ar Cat Rescue Tradin Cramar Ca ement of ci IAC l March 2025 vi 2025 2024 INCOME AND ENDOWMENTS Donation5 and legacies Donations & gifts Legacies & bequests Metnbers subscriptions and Sponsorship Paddock Appeal Sundry receipts 63.261 234.405 22,831 00,748 26,980 20,558 13,500 17,497 18,553 339,050 139,283 Other trAding Activities Fundraising events Boarding Mew51etter Veterinary fees 11,940 112,813 14 598.510 11,317 108,585 33 603,227 723.277 723,162 Investment income Other fixed asset invest- Fll 2,594 1,963 Total incoming resources 1.064,921 864,408 EXPENDJTURE Raising donations and legaeies Wages Social security Pensions Water & council tax Insurance Light and heat Telephone Postage and stationery Sundrie5 Freehold property Depn of catlery Depn of veterinary equipment, fixtures & fittings Fixtures and fittings Depn of ambulance 154,001 5,551 3,989 (432) 6,382 11,529 4.994 873 618 4,047 3.532 8,288 958 146,877 10,304 3,708 3,311 4,863 11.621 4,745 703 1,469 4.047 3,728 1.078 204.33) 200,023 Other trading activities Food & litter Wage5 sla1 security CaLed forward 3,593 41 l.960 30,385 445.938 3,512 368.090 20,288 391,890 This page does not fonn part of the stslutory financial statements Page 23
Cram in atR ramar Cat Rescue cue D t iled Statement of Financial Activities e Year Ended 31 imarch 2025 2025 2024 Other trading activities Brought fonvard Pensions Veterinary supplies Light & heat Cleaning Sundries Repairs Legal & professional Postage & 51ationery Insurance Computer expenses Bad debts 445.938 4,779 203,295 4,686 2,406 391,890 4.113 198.038 4.335 2,449 2,814 2.716 87 2,095 4,061 4,054 2,083 3.238 3,021 3,837 4,367 2,801 680.308 618.735 ChAritable activities Food & litter Vet & medical Cleaning 20,669 20.810 68,251 1.072 1,300 21.969 90.133 Other Property repairs & maintenance Repairs & reneivals Rubbish removal Ambulance expenses Bank charges Misc. fundraising costs Computer expenses 567 382 7,853 1,948 5.480 190 1,133 669 866 8,298 1,734 5,497 287 995 l7.553 Support costs Govern#nce costs Auditors, remuneration for non audit work Aecounlancy Stockbroker fees 5,250 1615 i48 2,515 904 8,213 3.419 Total resources expended 932,378 930,656 Net incomel{expenditure) 132.543 (66,248) This page does not fom) part of the statutory financial statements Page 24