CAT ACTION TRUST 1977
ANNUAL REPORT AND ACCOUNTS
YEAR ENDED 31 MARCH 2025
CHARITY REGISTRATION NUMBER 801245

CAT ACTION TRUST 1977
ANNUAL REPORT OF THE EXECUTIVE COMMITTEE
1
The committee presents its annual report and accounts for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and
comply with the charity's trust deed and the SORP - Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Charities Act
Reference and administrative information
Patrons
Dame Eileen Atkins
Ms Stephanie Cole
Mrs Daphne Fowler
Ms Lesley Anne Ivory
Executive Committee and Trustees
The executive committee members who served during the year were as follows:
Chair
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Kim Kelly
Nigel Waddy (Vice Chair)
Karen Stevenson
Judith Roberts
Helen Lamb (Membership Secretary)
Trudie Farrell (Honorary Secretary)
Malcolm Godden (Honorary Treasurer)
Tim Street
Alex Yates
Branches and branch leaders
Ayrshire
Doncaster South
Jersey
Leeds
Nuneaton and Hinkley
Shaw
Flora Fleming
Karen Beevers
Jean Falk
Lucy Roche
Sybil Brown
Patricia Bowers
In addition to cat rescue work, the branch leaders also deal with administration and fundraising for their respective
branches.
The trustees note with great sadness the death of Sheila Pickersgill, the former Leeds Branch leader, in August
2024. Lucy Roche had taken over as de facto branch leader in June 2023, owing to Sheila's illness.

CAT ACTION TRUST 1977
ANNUAL REPORT OF THE EXECUTIVE COMMITTEE (contd)
2
Headquarters address
Brookside,
Lustleigh,
Newton Abbot,
Devon,
TQ13 9TJ
Charity number: 801245
Main Bankers
Barclays Bank Plc
Pinner Branch
15/17 Bridge Street
Pinner
Middlesex HAS 3HU
Independent Examiner
Margaret Anne Payne
Payne & Co
Chartered Accountants
Suite 25
Barkat House
118 Finchley Road
London
NW3 5HT
Structure, governance and management
The charity is constituted as an unincorporated association under a trust deed dated 14 February 1989, as amended.
The charity is administered by a management committee who have a shared and statutory responsibility to ensure
that the charity functions according to its constitution. Committee members are elected at the Annual General
Meeting to hold office for a period not exceeding three years, after which time they retire and are eligible for re-
election. One third of the committee members from those longest serving, retire from office each year. Members
are elected on receipt of not less than 51% of the votes of the members present and voting. New committee
members must be a member of the trust for not less than two consecutive financial years immediately preceding
the date of the annual general meeting at which the election is held and either have been recommended by the
committee or submitted a letter to the chair fourteen clear days before the annual general meeting signifying their
willingness to serve, such letter to be counter-signed by at least five eligible members of the trust in support.
Committee members are briefed on their responsibilities as trustees prior to the acceptance of the role.
The committee meets as required, but not less than eight times a year. All executive committee members are
obliged to attend at least six committee meetings a year and to contribute to the efficient and proper management
of the charity. The charity does not have an office and the committee members work from their own homes. All
committee members are unpaid volunteers.

CAT ACTION TRUST 1977
ANNUAL REPORT OF THE EXECUTIVE COMMITTEE (contd)
3
A copy of the charity's constitution, the latest AGM minutes and accounts and a leaflet about the charity are
available from the Headquarters address. Information about the charity and advice about feral cat care are available
from the charity's website www.cat77.org.uk
Overview of the year
Trustees took professional
legal advice and closely
monitored risks and costs on
a substantial legacy that was
contested by the executors.
The extended legal process
has taken the last few years.
It was a successful outcome
which will underpin our
ongoing work.
Two newsletters produced and
mailed by Executive
Committee members.
1
Christmas Appeal 2024 - a
truly exceptional figure of
£22,604 raised.
Huge thanks to all our
supporters.
What have the
CAT77 trustees
been doing
throughout
2024/25?
Reviewed financial position
with regard to the future
and placed funds into
various interest accounts to
ensure the money works for
the charity and increases
our income.
The Tony Welsh Neutering
and Rehabilitation Scheme
legacy finished.
4821 cats neutered over the
3 years of the scheme.
We will continue to fund
neutering by smaller rescues
across the country from our
own resources.
Headquarters continues to
work with branches to
ensure that they receive
ongoing support.
We continue to face
unprecedented numbers of
cats needing our help.
Resignation from C4 after
membership of 20 years.
The trustees felt that our
position in C4 had become
untenable being contrary to
our constitution, aims and
objectives as regards feral
cats.

CAT ACTION TRUST 1977
ANNUAL REPORT OF THE EXECUTIVE COMMITTEE (contd)
4
Statistics
Cat Action Trust 1977 April 2024-March 2025 Statistics
Activity
TOTAL THROUGH THE DOORS
Neutered
Homed Neutered
Homed Un-neutered (kittens)
Vet Treated
Still waiting homes at year's end
Waiting for homes over 12 months
Un-homeable
Returned to site
Site fed by branch
Total
2259
2124
396
85
354
140
18
114
273
211
Risk management
The major risks to which the charity is exposed have been identified by the trustees as below. The trustees actively
review the risks the charity faces on a regular basis, covering operational and financial aspects.
The trustees consider that the main risk to the charity's objective of the humane control of feral cats by neutering,
providing necessary veterinary care and finding permanent homes for kittens and tame stray cats, is recruiting and
maintaining effective volunteers and ensuring sufficient continuing finance to cover the costs of all the charity's
activities.
A further risk identified by the trustees is the geographical spread of the charity's areas of operation and the need
to have effective systems in place, and sufficient resources to assist the branch leaders, in compliance with the
charity's laid down procedures.
As the average age of the charity's volunteers in certain branches increases, and the number of un-homeable cats
in the hands of these volunteers also increases, the trustees are mindful of the need to assist with the recruitment
of additional, younger, volunteers and to ensure that adequate back-up is available.

CAT ACTION TRUST 1977
ANNUAL REPORT OF THE EXECUTIVE COMMITTEE (contd)
5
Objectives and activities for the public benefit
The charity's principle objective continues to be the relief of suffering of feral cats which are in need of attention
by reason of homelessness, poor circumstances, ill-usage or other similar cause and to encourage the prevention
of unwanted breeding among such cats. The objective of humane control of feral cats is achieved by limiting their
numbers through neutering and returning to site, by providing veterinary care, where necessary, and by finding
homes for kittens and tame stray cats. The charity is totally opposed to killing for expediency.
This work benefits local communities by controlling the population of stray cats, controlling the incidence and
spread of disease and suffering, preventing stray animals from posing a risk to themselves and to people through
road traffic accidents and providing companion animals that are healthy and suited to their environment.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing the trust's aims and objectives.
The activities and achievements of the charity during the year are set out on pages 3 and 4.
Financial review and reserves policy
The charity's accounts are an amalgamation of six branch accounts and headquarter's accounts.
Direct expenditure on cats (i.e. on vets bills, shelter, food, transport and equipment) remained high, at £420,181
(2024 £456,496) and 88.72% (2024 89.16%) of the charity's total outgoings was spent directly on the cats.
The reserves that the charity has set aside provide financial stability and the means for the development of its
principle activity. The charity intends to maintain reserves at a level that is equivalent to at least two times its
annual expenditure, with regard to charity commission guidelines, so that the charity's core activity could continue
during a period of unforeseen difficulty. For the current year, the charity's expenditure was £473,606 and its
reserves were £1,451,861. These reserves include f4,085 of restricted funds relating to "CAT 77 Neutering and
Rehabilitation scheme".
Legal and Professional expenses in the year include f12,758 relating to the disputed legacy of David Patrick
George McKeon referred to in note 10 to the accounts.
The trustees review the amount of reserves at every meeting of the executive committee, to ensure that they are
adequate to fulfil the charity's continuing obligations and not excessive.
Annual general meeting
The charity's annual general meeting was held on 12 October 2024. Final accounts for the year 31 March 2024
were presented and adopted. Margaret Anne Payne of Payne & Co was retained as the charity's independent
examiner.

CAT ACTION TRUST 1977
ANNUAL REPORT OF THE EXECUTIVE COMMITTEE (contd)
6
Statement of trustees' responsibilities
The trustees are responsible for preparing the trustees' report and the accounts in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
le law applicable to charities in England and Wales requires the trustees of the charity to prepare accounts ea
lancial vear which give a true and fair view of the state of affairs of the charity and of the incoming resourc
and application of resources of the charity for that period. In preparing those accounts the trustees are required to:
select suitable accounting policies and apply them consistently
observe the methods and principles in the Charities SORI
make judgements and estimates that are reasonable and prudent;
• state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the account, and
• prepare the accounts on the going concern basis unless it is inappropriate to presume the charity will
continue in business.
The trustees are responsible for keeping sufficient accounting records which disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities
Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charity's website. Legislation governing the preparation and dissemination of accounts may
differ from legislation in other jurisdictions.
Approved by the executive committee on 2 October 2025 and signed on its behalf
KKell,
Kim Kelly - Chair

CAT ACTION TRUST 1977
7
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAT ACTION TRUST 1977
I report on the accounts of the trust for the year ended 31 March 2025, which are set out on pages 8 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act 2011. As stated in note 10 to the accounts, the receipt of an exceptional legacy during the year
increased the charity's gross income for the year above the audit threshold of €1,000,000. The charity's trustees
requested a dispensation from an audit under Regulation 34(3)(b) of the Charities (Accounts and Reports)
Regulations 2008 and this was granted on 28 March 2025. The Charity's gross income exceeded €250,000 and I
am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants
in England & Wales.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act;
• to follow the procedures laid down in the General Directions given by the Charity Commission under
section 145(5)(b) of the Charities Act; and
• to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts,
and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether
the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to
believe that, in any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
• the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of the
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a "true and fair' view which is not a matter considered as part of an independent
examination.
I have come across no other matters in connection with the examination to which attention should be drawn in
s report in order to enable a proper understanding of the accounts to be reached.
Vane
Margaret Anne Payne BA FCA
Payne & Co
Chartered Accountants
Suite 25
Barkat House
118 Finchley Road
London NW3 SHT
2 October 2025

CAT ACTION TRUST 1977
BALANCE SHEET
AS AT 31 MARCH 2025
Notes
Fixed assets
Tangible assets
Intangible assets
5
6
Unrestricted
Funds
13,341
196
13,537
2025
Restricted
Funds
0
0
Total
13,341
196
13,537
Current assets
Debtors
Cash at bank and in hand
Current liabilities
Creditors falling due within one year
Net current assets
7
8
Total assets less current liabilities
Funds of the charity
Restricted funds
Unrestricted funds
28,187
1,427,367
1,455,554
-21,315
1,434,239
1,447,776
0
1,447,776
1,447,776
4,085
4,085
4,085
4,085
4,085
0
4,085
28,187
1,431,452
1,459,639
-21,315
1,438,324
1,451,861
4,085
1,447,776
1,451,861
Approved by the trustees on 2 October 2025 and signed on their behalf by:
KKelly
Pollen
Kim Kelly - Chair
Malcolm Godden - Trustee
The notes on pages 10 to 15 form part of these accounts
9
2024
€
14,995
1.572
16,567
33,143
757,177
790,320
-7,507
782,813
799,380
89,277
710,103
799,380

CAT ACTION TRUST 1977
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Notes
Income
Donations and legacies
3
Membership income
Fundraising activities
Income from investments (interest income)
Total income
Expenditure
Charitable activities
Expenditure on raising funds
4
Total resources expended
Unrestricted
Funds
€
1,054,079
3,328
43,990
24,690
1,126.087
382,714
5,700
388.414
737,673
710,103
Net movement in funds
Total funds brought forward at 1 April 2024
Transferred to restricted funds
Total funds carried forward at 31 March 2025
1.447.776
The notes on pages 10 to 15 form part of these accounts
2025
Restricted
Funds
0
85,192
0
85,192
-85,192
89,277
4,085
8
Total
1,054,079
3,328
43,990
24,690
1,126,087
467,906
5,700
473,606
652,481
799,380
1,451,861
2024
€
293,104
2,979
25,089
18,402
339,574
503,373
8,651
512.024
-172,450
971,830
799,380

CAT ACTION TRUST 1977
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
1
Basis of preparation
The accounts have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant notes to the accounts.
The accounts have been prepared in accordance with:
• the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) issued on 16 July 2014
• and with the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)
•
and with the Charities Act 2011
The Charity constitutes a public benefit entity as defined by FRS 102.
The presentation currency of the accounts is the pound sterling (f). The accounts have been rounded to
the nearest pound.
2
Accounting policies
Incoming resources
Incoming resources are recognised once the receipt of income is probable and the amount can be
measured with reasonable accuracy.
Grants and donations are recognised when the charity has unconditional entitlement to the resources.
Legacy income is recognised in the year in which the charity becomes entitled to the income where the
amount receivable can be established with reasonable accuracy.
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid
amount recovered on a donation is considered to be part of that gift and is treated as an addition to the
same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Investment income consists of interest income and is included in the accounts when receivable. The
trustees regularly review deposits to ensure that income is maximised.
Life membership subscriptions are accounted for in the year of receipt.
Voluntary help is invaluable to the charity but is not included in the accounts, since the monetary value
is impossible to quantify. The value of assets and facilities donated, where impossible to quantify, is not
included in the accounts.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.

CAT ACTION TRUST 1977
11
NOTES TO THE ACCOUNTS (contd)
FOR THE YEAR ENDED 31 MARCH 2025
2
Accounting policies (contd)
Resources expended
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation
committing the charity to the expenditure and the amount of the obligation can be measured with
reasonable certainty. All expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category.
Governance and support costs
Governance costs comprise all costs involving public accountability of the charity and its compliance
with regulation and good practice. Support costs include central functions and have been allocated to
activity cost categories on a basis consistent with the use of resources.
Grant making
Grants are made to local charities on condition that they are used to cover expenses such as food and
veterinary bills. Payment is made on production of full supporting documentation such as individual
invoices related to the expenditure incurred and after the provision by the local charity of statistics for
the work carried out. Support is restricted where veterinary charges are higher than equivalent charitable
rates.
Basic financial instruments
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102
SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP.
Tangible fixed assets and depreciation
Tangible assets costing more than f250 are capitalised and valued at historic cost. Purchased assets are
recorded at purchase price and donated assets, where the value can be determined, are valued at market
value on receipt.
Depreciation is charged on a reducing balance basis at a rate of 25% per annum on motor vehicles,
shelters and computer equipment. Impairment reviews are carried out annually.
Intngible fixed assets and amortization
All intangible assets are recorded at cost.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated
useful life:
Website
- 33.33% on cost
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
the cash or other consideration expected to be received.

CAT ACTION TRUST 1977
NOTES TO THE ACCOUNTS (contd)
FOR THE YEAR ENDED 31 MARCH 2025
2
Accounting policies (contd)
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the
donor.
Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance
of the charitable objects. Unrestricted funds include designated funds where the trustees, at their
discretion, have created a fund for a specific purpose.
Donations made to headquarters in favour of individual branches are paid out to the branches concerned,
together with any gift aid claim, as soon as is reasonably practicable. Since the funds paid out to
individual branches each year exceed the amount of the specified donations, the trustees have not
accounted for these separately as restricted funds. The trustees review this policy, and the accounting
disclosure, annually, to ensure that the treatment remains appropriate.
3
Donations and legacies
2025
2024
Donations
Legacies
139,577
914,502
1.054,079
137,690
155,414
293,104

CAT ACTION TRUST 1977
NOTES TO THE ACCOUNTS (contd)
FOR THE YEAR ENDED 31 MARCH 2025
4
Analysis of resources expended
Charitable activities
Veterinary fees
Veterinary fees - Funded Neutering
Shelter, food and transport
Equipment expensed
Donations
Repairs and renewals
Depreciation
A mortization
Governance costs (below)
Support costs (below)
Expenditure on raising funds
Merchandise, stalls etc
Newsletter, printing and PO Box
Advertising
Governance costs
Independent examination
Legal and professional fees
Travel
Other resources expended
Telephone
Insurance
Storage costs
Computer software
Bank charges and Interest
2025
243,320
85,192
90,604
1,065
1,625
4,191
1,376
24,338
16,195
467.906
909
4,571
220
5,700
5,000
14,909
4,429
24,338
712
2,199
2,141
2,529
455
8,159
16.195
13
2024
200,509
161,806
89,568
4,613
100
2,350
4,999
1,376
24,839
13.213
503.373
1,632
5,699
1,320
8,651
5,000
18,365
1,474
24,839
778
2,724
2,006
2,371
722
4,612
13.213

...
CAT ACTION TRUST 1977
NOTES TO THE ACCOUNTS (contd)
FOR THE YEAR ENDED 31 MARCH 2025
5 Tangible fixed assets
6
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Intangible fixed assets
Motor
vehicles
30,290
0
0
30,290
25,412
1,220
26,632
3,658
4,878
Website
4,128
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Amortization
At 1 April 2024
Charge for the year
Disposals
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
4,128
2,556
1,376
0
3,932
196
1.572
Shelters
29,384
1,500
30,884
19,989
2,661
22,650
Total
8,234
9,395
4,128
4,128
2,556
1,376
0
3.932
196
1,572
Computer
Equipment
4,879
1,037
0
5,916
4,157
310
4,467
1.449
722
14
Total
64,553
2,537
67,090
49,558
4,191
53,749
13,341
14,995

CAT ACTION TRUST 1977
NOTES TO THE ACCOUNTS (contd)
FOR THE YEAR ENDED 31 MARCH 2025
15
7
Debtors and prepayments
2025
2024
€
Other debtors (gift aid tax reclaim)
Prepayments
Accrued income
8
Creditors: amounts falling due within one year
1,970
2,214
24,003
28,187
2025
Vets fees
Shelter, food and transport
Independent examiner's fees
Other creditors
15,141
1,151
5,000
21,315
6,337
2,035
24,771
33,143
2024
€
2,128
359
5,000
20
7,507
Related party transactions and trustees' remuneration
No member of the executive committee, nor any person connected with them, has received, or is due to
receive any remuneration for the year, or the previous year, nor obtained any financial benefit in either
year, directly or indirectly, from the charity's funds.
There have been no related party transactions in the accounting period.
Four trustees were reimbursed expenses or had expenses paid by the charity for newsletter, veterinary
general expenses, computer software and equipment expenses.
10
Legacy received from the estate of the late Mr David Patrick George MeKeon
In 2020 the charity became entitled to a legacy receivable from the estate of the late Mr David Patrick
George McKeon, who died on 2 April 2019. The legacy consisted of the net proceeds of sale of a
property. Probate was granted on 18 June 2020, and the property was sold, but the legacy was the subject
of a challenge to the will, which has now been resolved.
During the year £874,507.82 was received in respect of this bequest, which increased the charity's
income for the year above the audit threshold of £1,000,000. The trustees approached the Charity
Commissioners to request a dispensation from the audit requirement on the grounds that this was an
exceptional event and to confirm that they were aware of the need to manage this additional income
carefully. The Charity Commissioners granted an audit exemption for this financial year and allowed an
independent examination to be carried out instead.