REGISTERED CHARITY NUMBKR: 519102
of the Trustees and
Fin
¢ial Staternen
for the Year End
31 March 202
for
ramar Cat R￿ue
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 po￿lble. 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 0￿￿ership 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 kitten￿￿t&
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 Re￿rts) 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:
s￿￿ed on 25 October2025
15..32
Miss C Lowe- Trustee
Page 4

ort of the Inde
Cramar Cat Rescue
enderkt Audit
the TrL￿teeS 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 Ch￿￿table 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 f￿r 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 t￿￿tee$ with respect to going concern are described in the ￿levant
S￿tionS 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 T￿￿ee5 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 Mi￿atement 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 ]r￿gUlarItieS including fraud is deiailed below..
We gained an understanding of the legal and Ye￿ulatory 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& i￿lUding 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 dete￿Ing one resulting
from e￿or, 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 s￿ements 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.
S￿ned
@ 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
Si￿ed 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
Pu￿has¢ 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:
Dep￿lation ¢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 fift￿ClaI 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 co￿StrUCtIon 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 recO￿ls¢d
as restricted fvnds because the donors eXpre￿d 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 pe￿onnel (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,
f￿tureS
& 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 fi￿d* 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 n￿nITrg its 0￿1 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
s￿la1 security
Ca￿Led 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