CAT ACTION TRUST 1977 ANNUAL REPORT AND ACCOUNTS YEARENDED31 MARCH 2024 CHARITY RIIGISTRATION f4UMBER 801245
CAT ACTION TRUST 1977 ANNUAL REPORT OFTHE EXECUTIVE COMMrrtEE The Contte¢preSents its annual report 8nd accounts for the year ended 31 March 2024. The account5 have been prepared in accordance with theaccounting PDlirie5 set in note 2 to the accounts and comply with the charity's In deed aad the SORP - A¢¢ounliti8 and Reporting by Charilies: Statement of RecommendedPractice applicablcto cbarities prePIDgtheiraccoUnts in a¢cordanc¢withthe FinanciAIReporting Standard applicable in the UK and Repub]i¢ of Ireland (FRS102) 15sed on 16 July 2014 and the Clwities Act 2011. Reference fjnd sdminlstrntiyt informfjlfon PAtrons Dame Eileen Atkins Ms StepbBnie Cole Mrs Daphne Fowl¢r Ms Lesley Anne Ivory Eie¢utfvo Committee and Tru8t¢¢ The exUtIVe ¢onllnitt¢e wcmberB who SVed dtwingthe yearwEtE as follows: Kim Kelly Nxgel Waddy (Vice Chair) Karcn Stevenson Judith Roberts Helen Latnb (Memberdllp Secretary) Trudie Farrell (Honory Sccrct8ry) Malcolm Godden (Honorary Treasurer) Tim Street Alex Yales Ttee Tntee TnLStee Tntee Tru5tce Trllgle¢ Truslee Tn]stee BraneheA 2nd braneb leader* Ayrshire Central London Donc8Ster South Jersey Flora Fleming Ell(c de Vrics (Brau¢h Closed 0510Y24) Kurell Begvers Jean FaIk Lucy Rochc (SheilaPiekersgill vp to Juoe 2023) Sybil BroNwn PtitriciaBowers Nuneaton and Hinkley Sknw luadditionto catrescue work tho branth Iwlus deal with administration aud fimdraisins fortheirr¢specti branches.
CAT ACTION TRUST 1977 ANNUAL REPORT OF THE EXECtITIVE COMMrrTEE (contd) lleadqllarter8 8ddress Brook8ide. Lustl¢ig Newton AbboL Devon. TQ13 9TJ CTrarity number 801245 Main Bllnkerg Bmwlays Bank Pl Pinner BTaneh 15117 Bridge Street PILer MiddLesexHA5 3HU IDd¢pelldent EMIner Margaret Anne Payne Payn¢ & Co Chartered Aecoutthts 16 Ingham Road Imdon NW6 IDE Strllctiire> governance and Jnanagement The clwity is constitutedasan unlOrporated90Qi8tsOllWIdera trust deed dated 14 Febnthry 1989, fts amended. The charity 1$ administered by a manugement eornmittec who have a shared and statutory rc8ponsTrI ility lo cLsur¢ that the chfirity functions according to its COIL4tilutjo Committee mcmbers we elected at the Annual Genernl Mccling to hold Offi for a period not exceedtng three yeurs. thr which lime th¢y relire and are eligible forre- election. One third of the con]mittec members from those lOngt 8erYins* retire from office each year. M¢mber8 are elected on receipt of not less than 51QA of the vote9 of the mellthers Prese and votin& New wmrnittee members mt be a member of the trELgt for not less than two conseculive fin8ncial years inllnedialely precedin8 tbe dllte of the anttu81 Bener81 meeting at tch the election is held and eithLY have been recommcndcd by the committee or submittd a letter to the chair fourteen clear days before the annual general meetin8 si8nifyin8their illin80% to seThe. such letter to be caunter-SiEned by at lea8t five eltBible membets of the trnst in support. CoD]mxttee members are briefed on their re5ponsibilitie5 as Irustees priorlo the acceptance of the role. The commthee meets as requirf but not Icss thatt eight times a year. All exeelltive committee members 8r¢ obliged to attend at least six committee meetings ayear aud to contribute to the efficient attd propermanagement of the ckMrAty. The clwity docs not have an office and the conunittee members work from their olyn homes. All
CAT ACI'IOIY TRlJ41I' 1977 ANNIIAL REPORT oTr"'fHE EXEC.UTIVE cOMMIEE (ton¢d) A copy of the charity's constitLrtion, the latest A(FM minutes and accounts and a leaflet about the charity are avai18ble from the Headquartcr% address. lirfornialioi) about the charity and advice abu feral c8t Care are available from ihe charity's websile www.iui77.or Overview of the year Fully integrated onllne payments uslng StrlF were added to t webslte. Iwww.cat77.¢x8.ukl Feline Friend5 London became an affiliate branch of UT77 followln8 ihe sad closurè of ihe Central London branch Two new51etters produced and mailed by Executlve Commlttèè members What have the CAT77 trustees been doln8 throughout 20231247 Headquarters provlded wrltten evldence to thè Competltion and Maikets authority detailln8 the conslderable price Increase5 that The Tony Welsh Neuterln8 and Rehabllitatlon kheme had another succes51ul vear. The ten small rescues Involved in this CAT77 operated Scheme neutered 1920 cats. orwrate vets are Intrtsdutlng and the effects on charhie5 and rexuÈs. Hèadquarters has offered Increased support for our branches due to the unprecedented demands on the chariVs ser¥lces. The Chri5trnas Appeal %vas a success, Talsinq over £I1,c for the work of the charity.
CAT ACTION TRll¢T 1977 ANNIIAI. REPORT OF THTr: EXECUTIVE COMMIITEF. (eontd) ,Stti%ties CAf17 STATISTICS 1 APRIL 2023 TO 31 MARCH 2024 N•uter Horn•d N•ut•red HOnd Un-nautsred {kltt•n•) V•t Tr•at•d Stlll w•ltlng hom•8 al y•ar's •nd Wiltlng for hom•• ov•r 12 months Un-lmxaklffl 117 R•tum•d to •lts In Slt• f•d by branch TOTAL THROUGH THE DOORS 2794 Risk m4niR¢ment The major risks lo which the charity 15 exposed have bcen idcnlified by Ihc Intstees as below. The trustees actively review the risks the charity faces on a regular basi5. cov¢rin8 operational and tinancial aspcL'ts. The trustees consider thal the main risk to the ¢harity's objective ofthe humane control of feral cats by neuterin providing ncL'¢ssary velerin8ry care and fmding pernwjeni homes for kittcns and thme slray ca15. 15 recruiting and maintaining etTcctive volunteers and ensurin8 sufficient continuin8 finance to cover the ¢osts of all the chariiy's activities. A further risk idenlified by the trustees is the 8eo8T8phical spread of the charity's areas of operation and Ihe need to have etTeLtive syslems in place. and suifi¢ienl resources to 51st the branih leaders. in ¥ompliance with Ihe charity's laid down procedur¢5. As the average age of the charily's volunteers in certain branches increases. and the number ofun-homeable cats in Ihe hands 1)fih¢se volunleers also inLTeases. the truslee5 are mindful of thL n¢¢d lo assist with the r¢Lnbiiment of additional. younger. volunieers and to ensure thal adequate back-up 15 available.
CAT ACTION TRUST 1977 ANNUAL REPORT OF ThE EXECUTIVE COMMITtEE (CQDtd) Objeetives Illld aetivitses forthe publi¢ ben¢rtt Th¢ glwity's principle objective continues to be the relief of suffering of ferd cats which ore in need of attention by rea8on of homelessnessi poor circumstance4 ill-usage or other similar C4llS¢ and to encournge the prevention ofunwanted breediDS among such eats. The objective ofhuman¢ control of feral cats is achieved by lirniting their numbers through neuteriag and rctwnillg io gite. by providing vet¢ritiwy care. Nthre necessary. and by finthng homes for kitteDS alld tam¢ stray cats. Thc clwrity is totalIy opposed to ktllin8 for expediency. This work ben¢fits local communities by ¢ontrolling the pOpul10n of stray cats. controlling the ineidence aad spread of disease ond suffeTing> prevcnlins stray allimals from poying a risk to themselves and to peopl¢ through road trzffic accidents attd providinsu)mpanion 8nimth that I1Y and suited to their envirollllfftit. The trustees that they bav¢ referred to the guidance MntAined in th¢ Clwity Commission's general guidan on public benefit when reviewing thelnist's aims and obj¢rtives. The activilies and achievetncllts o£the charity duTingtheye4rarn set oirt on pages 3 and 4. Fin8ndal revlew and reserveJ pollcy The ch&rity'8 0nts ar¢ an amalgamation of seven brgnch accounts and headquarter's a¢¢ounts. Dirc¢t expenditurc on cats {i.e. on vets bi119, shelter. fool transport hnd equipment) renwined hi at £456,496 (2023 £374,638) and 89.16Yo (2023 80.23%) of the charity's lot81 outgoings was spent directly on the cth. The reserves that Ihe charity l)&s set aside provide finan¢ial slability And the means for the development of its priticiple activity. The charity intend8 to m&intain reserves at a level that is U1ve1Ct to at least two times its annual ¢xpettditure.withregudlo cjwity conuni35ionguldelines, so thattho¢lwity's core activity could contin durinu a period of unforesun diffi¢ulty. For the current year. the ¢blty'S expenditure was £512.024 and its re5¢tves were £799.081. These reserves in¢lude £89.277 of r¢3trithd fullds r¢l8tiU8 to "The Tony Welsh CAT 77 Neutering and Rebabilitstion IK8al and Profe8sioD81 expenses in the year include £16,252 relating io the disputed k8acy of David Patrick Geor8e McKcon rcfcrred to ill llot¢ io to the accounts. The tru51¢es review the amount of reserves at ev¢ry meeting of the executive c0lllln1, to ets8Ute that they a 8deqiiate to fulfil the clwity's contslluin8 obli8ations and not ¢xcessiV¢. knual general mettiDg The charity's aDaual Benernl meeting held on 14 Octob¢r 2023. Final accounts for the tWD y5 31 Match 2022 and 31 March 2023 were pre$tted and adopted. Anac Payne of Payne & Co w88 retsined 98 the hatity's independent examintt.
CAT ACIIOIY TRUST 1977 ststement of tru5tees' respon$lbllltleB The tru5tecs Ure responsible for preparingthe truslee5' rq>ort and thc accounts in aGGothc¢ with appli)118w and United Wom Accounting Slandards (United Kingdom Generally Accepted Accounting Practice). The lawapplicablc to cljarities in England and Wales requxru the trustees ofthe clty to prq)ore accounts each fjnancial year which giv¢ 4 tTh and fnir view o£the state of affairs of the charity and of the incomin8 resources and applic8tionofresources ofthecharity fortllat period. Inpreparing those accounts the tceS are rcquired lo: select suitable aceountin8 policies and appty them Co1$tentIy. observe the DKthods and winciples inthe Charities SORP mnke judgements and estimates that are ronble #Dd prlldenL" state whether applicable accounting standards hwe been followed. 8ubjert to aoy material depart disclos¢d and explained ill the account, und prepare the accounts on the goin8 coocern basi5 unless it is inappropriate to presume the charity will continue in business. The Irusttts are responsibl¢ forkeepinB sufficient accounling records vthich disclose with reasonabl¢ acw at any tim¢ the fu)nncial position ofthe cherity and enable them lo ensurethatthe accounis comply with thecbaritiss Act 2011, the Charity (A¢¢oullts znd Reports) Regul103 2008 alld thc provisions of thc trust dccd. Thcy are aIso responsiblo foz $4fwwding the &ssets of tho chority and hence for taking reasonable 8I¢p8 for the prevention 8nd detwtion of fraud and other irre8ularities. The trustees are responsible for thc rna7ntrnance and integrity of the charity and fiDwicial inforniation included on the charity's website. LegislRtion governing the prcporation and disseminution of accounts may differfrom legi$latiOD in otherjuri8dictiolls. Approved by the execulive )mmittee on 10 October 2024 and 8igned on its belmlf 7tJL Kim K¢lly- Chair
CAT ACTIO1¥ TRUST 1977 IND*:PF.NDENT EXAMINER'.S RKPORT TO THE TRIISTEF.S OF CAT ArrioN TRUST 1977 I TePOrt on the accounts of the tSt for the year ended 31 March 2024. Ivhich are sel out on pages 8 to 15. Respectivt re511b11lltieS of trumteeg •nd examiner The charity'5 trustees are T¢sponsible for the preparation of the accounts. The ¢lwity's trustees consider that an audit is not required for this year under Section 144(2) of the Charilies Act 2011 ('Xbe Charities Act") and thai an independent exaniinatii)n 1$ needed. The Charity's gross income exceeded £250.0(K) and l am qualified io nderthke the examination by bein8 a qualified membeT of the Institute of Chartered Aecountanls in England & It is my responsibility to: examine the accounts undLr seclion 145 of the Charilies Act. to follow ihe pr(?cedur¢s laid dowm in the Genernl DirectioLs given by the Charity Commissiun under section 145(5Xb) of the Charities ALt; and to stale wheihcr particular mattepth have come to my attention. Basis of indtp¢ndenl exAminer's report My Lxaminalion was carried oul in g¢¢ordance with Ihe General Dir¢¥lioiib given by the Charity Commission. An exarninatti)n includes a rcview of ihc acci)unling records k¢pl by th¢ charity and a comparisim of thc coUnts presented with th0 reL'ords. 11 also includes consideralion of any unusual ilcms or di%closures in the accounls, and the seeking of explanations from you as trw8te¢5 concerning any such rnatlers. 'fhe procedures undertaken do not provide ail the evidence that would be required in an audit 8nd consequently no opinion is given 85 to wheiher the accounts PTe5ent o 'true and fair view" and the report 15 limited to those matters set out in the statement below. Independent txamtDer'J statement In connecliDn wilh my examiiialion. no material matters have ¢ome io my atlenlion which 8ives me cause to believe th&t, in any material respc¢t: the cOUntIng recor&8 were not kepl in accordance wilh %eclion 130 of the Ch8rities Act: nr the account5 did not aL'cord with the accounling records. or the acLounls did not comply with Ihe applicable requiremen15 conccming thc forni and conlent of the accounls scl out in the Charities (AcLI)unts and Rq>orts) R¢8ulalion¥ 2008 c)Iher than any rcquir¢m¢nt that the acwunts give a 'true and fair, view which is not a matter considered as part of an independent examinalion. I have come acroys no other malters in Co1¢¢I10n with the examination lo which allention should be dra in thi5 rcrrt)rt in Order to enablc a pri)rKr und¢r%tsnding of the accounts to be reachcd. argarti Anne P Payne & Co Chartered Accounlanls 16 Ingham Road IA>ndon NW6 IDF. eBAFCA 10 Odober 2024
CAT AlON TRUST 1977 srATEMENf OF FINAFICLIL ACIIVITIES OR YEAR ENDED 31 MARCH 2024 Notes 2024 2023 Ihrestrleted Restrlctsd Incon Donations and le88cles Memb¢rship incoll Fundrnising activities tnconr frominvestllDt$ (iateR5t illcon) 293.IIM 1979 25.089 14402 293.104 170,478 1371 25J93 5234 25,089 14402 Totsl Income 339J74 339J74 2(V3,676 F4Datllre Charitable activities 4)eaditutv on raising fynds 341J67 651 161,8(15 503373 4651 457.519 9,4Z7 Total r¢soureeJ e4xD(kd 350218 161,8C6 5111724 Net moitment In fan -10.644 -161,806 -1714YJ -257270 Totsl fun(b Ixought forHurdat l All 2023 Tr4frdtOr¢StrlctdrUll 72Q747 2Ji,083 9710 1229,1 Tot81 funib earrl0dforwd9t3l MCh 2024 710,103 89277 799J80 g71,830 The nok¥ ottpages 10 to 15 fotULpart OEthe accounts
CAT ACTIOIY TRUST 1977 BAI.ANC.F. SHF.Tr:T AS AT 31 MARC.H 2024 Note 2024 2023 Unr¢gtricl¢d R¢stricted Funds Total Flxed &8Jtts Tangible as%¢ts Inl8ngible ass¢ts 14.995 1,572 16,567 14.995 .572 16,567 17,341 2.948 20.289 Current a88ets Debtor3 C&8h ai bank and in hand 33,143 667.1 701,043 33,143 757,177 7.320 52.511 918.533 971.044 89,277 89,277 Curren¢ Ilalllltles CreditoTr falling du¢ within one year -7,507 -7.507 -19.503 Net current a•ets 693,536 89.277 782.813 951,541 Totsl •8Jtts It• current IIAllllde• 710.103 89277 799,380 971.830 of the charlty R¥8tri¢t¢d funds Unrcstricied fvnds 89.277 89.277 710,103 7W,380 251,083 720,747 971.830 710.103 710.103 892TI Approved by the truslee8 on 10 October 2024 and si4 on iheir behalf by: Kim Kelly- Chair Malcolm CJodden- TnL%tee The notes on pages 10 10 15 forni part of theqe WUrtts
CAT ACIION TRUST 1977 io NOTES TO TllE ACCOIJNTS FOR THE YEARENDED 31 MARCll 2024 Basis olpreparation The accounts have been prepared under the historical c05t convention with items re¢o8niwl al ¢ost or transa¢tion valuc unless othenvige ststed in the relev8nl notesto the accounts. The a¢¢ouats hav¢ been prepared ID acconlance with: th¢ Statemeot of ReLomtneth Practi¢¢: Accouuling and Reporting by Cbaritie5 preparing their accounts in gccordance Ivith the FinAncial Reportitig Stsnd8rd applic8blc in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and withthe Finallcial R¢porting Slyndard app]iL*ble in the United Kingdom and Republic of I[eld (FRS 102) and with the Chatitieg Act 2011 The thwity coTh8titut¢8 a public be0e ¢ntity defined by FRS 102. The presenthtioncurrew of th¢ a¢cowtts is the p0d sterlins(£). The accounts Ive becnrounded to th¢ nearest pound. Aecoulltlng polici¢ Incomlngresource3 tncolljing resources are reco8uiscd once the receipt of is probable And the anUnt CaL be Meased with reasonable accurncy. Grants and dotititiolls are re¢ogaised whellthe ¢bfftty has Onditional ¢DtitleowQ to the resowces. Le8&cy income is reco8nised in the ye4r in which the chority becomes ¢ntitled to the Income where the atnount re1vable ¢on be established with reasonable accuracy. Gift Aid receivable is included in itKom¢ wh¢n there is a valid declaratioo fromthe donor. Any Gift Aid amount recovered on a donation 18 eotL8ideTd lo be part of that Bift and is treated as an addition to the Sall fimd as th¢ intiial doDatiooulllcMs the donor or tlke temLS o£lhe appeal bave specified otherwi. Investm incom¢ ¢oL8iSts of interest incom¢ and 1$ included in tb¢ acUll when receivable. The trustees rcsularly teview deposits to etrn that income i%mL¥ineJ. Life 8kniptioDs ate accounted for in the y¢ar of receipt. Voluntary help i8 ittvalujble to tbe charity but is Dot inclu&d in tkn accoullts, Since the monctsry val is impossible to quuntify. The value of assets and facftliticy dottatd. where impogsAbl¢ to qiiantify, 1$ not included in the accounts. Offselling There been no offsctiyDg of et5 ]inbilitie4 or Incoll #nd expenscs. uDI¢ss tquired or petmitted by the FRS 102 SORP or FRS 101
CAT AcfIoN TRUST 1977 li N(YfES TO Accouiyrs (¢on¢d) AeeountiDgpollelcs (¢ontd) Resourcu expended Liabilities are recogni%ed os resources expendcd a5 soon as thcro is a legal or constructive obligatio mmitting the clwity to the expenditure and the amount of the obligation be me&8ured with teasonable certainty. All expenditur¢ is accounted for on an acClS basis and has been classifid under headin Ibat aggregate ajlcosts related to the calegory. GoverntvKe tmdsupport costs Govern costs conlprisc all cost% involving public aCcomll1ty of th¢ ¢barity and its coalIanCe with regulation good practice. Support costs indudc ¢entr81 fun¢tions and have been allocated to activity ¢osi categories oa a basi5 COtellI WAIILthe use o£resource8. Grant maklng Grants are made to Ioc81 charitics ott condition thal they are used to cover expeose8 swh food and veterinary bills. Payment is nde on production of full supporting documentslion such as illdividual invoices related to th¢ expenditure incurred and after the provAsion by the local clwity of statistic8 for th¢ work carried OUL Support is r¢sttict¢d whereveteriw cb8rg¢s ar¢ higherthm equivalent clwAtable Boficfinancial inslnimeiits The charity accounts forbasic financial instrumcnts on initial recognition as per pnrngraph 10.7 FRS 102 SORP. Subsequent ¢SU[all¢llt 15 per paragrapbs 11.17 to 11.19, FRS 102 SORP. TanglbleJitedfLfselJ andd¢pre¢lallon Tangiblc a3s¢ts ¢osling MO th80 £250 are IY4PitfjliseAI valued at historic cost. PurebAl 8£ts are recorded at pwehase price and donated assets, wher¢ the value can be determined. are valued at nwket Value onre1pt. Depreciation 1$ chur8¢d on a tdu¢inB bHJance ba8is at a Tal¢ of 2Y% per annum on molor vehicles. shelters and computer wripment. Impa1rnrt rcviews are c8rried out lomlly. Ininglblejlredasjels andamortization All ititangible set9 are ttcorded at cosL Amorti8olion is provided at the following Annual rntes in order to write oifeach a8set over its eStinlea Useful life: Websits - 33.33% on cost Deorts Debtors (includins trdd¢ d¢btors and10gns rKeivabl¢) are measured on ioitsal rrwgDition at settlement amount after any trade digcounts or amount advanced by the clwity. Subsequently? th¢y at¢ measured at the c&gh or other coL8ideration expected to be receiv
CAT AcfioN TRISST 1977 12 NOTES TO TEEACCoUs (colltd) FOR THE YEARENDED 31 MARCH 2024 A¢tOUllting polltles {contd) Creditors The charityha8 credttors which are lln8ured atsett1alle amounts less any trade digcounts. Ftnxts struclure Restricted are fimd5 whi¢hare to bowed iti accord8nce with spectfi¢ restrictious imposedby th¢ donor. Unrcstrict¢d funds comprisethose whichthetrustees arc free tovs¢ forony pwposc infurthrnce of tho ¢lwitable objects. Unrestri¢ted fund5 include desi8naled fimds where the lntee8. at their dis10 havc Cre¢d a fiwd for a specific purpose. Donations made lo headqUeTS in favour ofindividual branches are paid out to the br8oches concerne together WAth any gift aid Clai ag SOOiI 118 19 r¢&8onAbly practicable. Since the funds paid out to individual brxnchcs each year the amount of thc spccified donation4 the trustees have not acoounted for these separately 8$ restrictcd fundg. Th¢ biL8tees review this policy• ond the accounting disclosure, annuallyg to ensure that thc treolm¢llt remains appropriat DonatloD• nndlegAeleJ 2024 2023 Xjjnations 137,690 1SS.414 293.104 129 84349 176.478
CAT ACTION TRUST 1977 13 NOTES TO THE ACCOiSLYTS (tontd) FOR THE YEAR ENDED 31 MAIiCH 2024 An41lS of reyour¢eB expnthd 2024 2023 C&aritabk a¢tivittes Vcterinary frey V¢terinary fr¢s - Fund¢dNeuteriiiB Sheltcr. food and trnttsport Equipu%nt e¥¢n5cd Donation8 RairS aod renewal8 Lkpr¢¢iation AnK)rtizatio (knv¢rnanc¢ ¢o$ts (below) Support Costs Trelow) 200.509 161.806 S968 4.613 161,869 129.417 80,021 3?31 1350 1,950 1?76 2439 13213 503,373 1.180 42.6 11284 457.519 F¥enditur¢ on ratskn8 fund8 Mcrchandi8e. Stolls etc New8l¢tter. printlng and POBOX Advcrtising 1,632 5,699 1320 8,651 2.193 5,609 1,625 9.427 G)vernan¢¢ costs Independent vAmitiation L¢8aland profe881onal fees Trnv¢l 5.000 18J65 1.474 24.839 5,000 32293 5,394 41687 Otherr¢$oueS e3¥)ended Tekphonc InsuranGe Storag¢ costs Con4Juter sollvMr¢ BHnk¢harg¢s 8nd Inteffst 778 1724 1006 2371 1.441 1.490 1,871 652 3370 11284 4.612 13213
CAT ACfION.TRUST 1977 14 NOTES TO ThE ACCOi]NTS (eontd) FOR THE YEAR ENDED 31 MARCll 2024 TAnglblo rAd AsBets Coter F4vltment blele Sbelten Total C(rft At l ApTi12023 Additions Di¥posals At 31 March 2(J24 30290 26,731 1653 61,900 1653 30290 29J84 4.879 64553 D¢weeladon At l Apri12023 or8¢ forth¢ yeftr Dtsposals At 31 Mareh 2024 23,787 10,857 3.132 3.915 242 44.559 25,412 19.989 4,157 49558 Net lJ)ok wlu¢ At 31 March 2024 4,878 503 9,395 9.874 14,995 17?41 At 31 MATch 2023 JDtsDglbl• flxodllJ8ets WelBlte Totlll Cost At l ApriL2023 Additions Disposals At 31 Mh 2024 4.128 4.128 4.128 4.128 At l Apri12023 Cbar8e for thc year Dispo&&b At 31 Mèrch 2024 1.180 lJ76 1.180 lJ76 1556 1556 Net iKh)k wlue At 31 Mawh 2024 At 31 March 2023 1,ST2 1,572 1948
CAT ACTION TIiUST 1977 15 1¥4OTES TO TllE ACCOiJNTS (tontd) FOR THE YEAR ENDED 31 MARCH 2024 Dtlknrs andCllnts 2024 2023 Oth¢r debtors (8ift aid t8xrec]ann) Prcpaynrnt8 Accrn¢d inco 6.337 2,035 24.771 33.143 857 319 51335 51511 Crethtor•: n0ts fa]IIDg Thltlthi one yeHr 2024 2023 V¢ts fees SILelter. food ond transport Independent e>aTDin.S feej Other crcditora 1128 359 8.388 1.462 5,0 4.653 19.503 5.000 7,507 Related party traD5aclloMx And truJtee8' remuneratlo No men)ber o£the executive committr.nor any person L¥Jnneeted WAththe has re¢eive4 or 18 due to receive any remunerntion for the year, or the previous y, nor obtsined financial benefit in either year. directly or indirectly, froth¢ ¢h2rity's funth. There have been no related party tra0wtlo$ in Ibe accoullthig period. Three InLStees were reimbursed expenses or had expe¢8 pBid by thc charlty for 1rnvelli newsletter ¢xpeLqes. al computct ond equipment expenses. io Conllng¢D¢ asxt lo2020 the clwity beCall entitled to a legacy receivabl¢ fro the e4lale of the late Mr David Patrick Geor8e MCK¢0 who died on2 April 2019. The le8acy ¢onsisted ofthe net proceeds of sale ofpropety the valu¢ of which was estimated to be in excess of £960,000. Probate wa5 ed on 18th Jun¢ 2020 and the property has since beeo sold but th¢ di$burSell has not y¢t been made owing to a poienti hall¢n8e to the will. Th¢ trtee8 do not believe that the ultinMte value of the legacy to the charity can be determined with sU1¢1¢t a(xura¢y to accrue this amount inthe aCCOUDts forthe year.