2025-08-31-accounts - The Cats Whiskers

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CHARITY REGISTRATION NUMBER: SC048755

The Cats Whiskers

Unaudited Financial Statements

31 August 2025

The Cats Whiskers

Financial Statements

Year ended 31 August 2025

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	5
Statement of financial activities	6
Statement of financial position	7
Notes to the financial statements	8

The Cats Whiskers

Trustees' Annual Report

Year ended 31 August 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.

Reference and administrative details

Registered charity name	The Cats Whiskers
Charity registration number	SC048755
Principal office	102-104
	Stirling Street
	Alva
	Clacks
	FK12 5EH
The trustees
	Donna Hingley
	Caroline Glyde
	Kathy Forrest
	Maureen Given
	Louise Orr
Independent examiner	Arm in Arm Accounting
	Herkimer House
	Mill Road Industrial Estate
	Linlithgow
	EH49 7SF

Structure, governance and management

Type of governing document

The charity is a Scottish Charitable Incorporated Association (a SCIO). It was registered on the 11th of October 2018

Trustee Recruitment and appointment

The charity is managed by a board which holds regular meetings throughout the year. Members of the board are the trustees of the charity. Membership of the charity is open to any individual aged 16 or over who shares the ethos of The Cats Whiskers. Trustees are elected at the Annual General Meeting. There must be a minimum of three and a maximum of seven trustees.

Objectives and activities

The organisations purposes are:

Rescue, Rehabilitation and rehoming of cats in the Forth Valley area.
The advancement of animal welfare for cats in Clackmannanshire and in other geographical areas if required.

The Cats Whiskers

Trustees' Annual Report (continued)

Year ended 31 August 2025

Achievements and performance

From September 2024 to end August 2025, we are thrilled to have increased the number of cats who have benefitted from our care, rehoming services, and pet food bank services. Over 24/25, we have:

Rehomed 187 cats and kittens
Each receiving flea and worm treatment, neutered where necessary, and microchipped as per our minimum Vet Standards.
Returned to owner – 8
Foster care provided for 5 cats
Due to owners being taken into care and also becoming homeless,
Were reunited with owners where possible.
Put To Sleep 4 cats
Over 3000 people benefitted from our pet food bank
This has been food provided directly from us, but also through our partnership working with fellow local charities, Home-Start Clackmannanshire, Community House, The Gate Food Bank and wider partnerships through being a Blue Cross Distribution Centre.

We intend to continue to strengthen our services and support, striving to ensure the safety and well-being for all cats locally, whilst also providing support and guidance to owners to build a network of informed pet owners locally.

Our Pet Foodbank has supplied cat and dog food for several charities in Forth Valley and especially in Clackmannanshire. A volunteer delivered made up bags of food to Foodbanks in the Hillfoots area. We have connected with Hawkhill Food larder, Clackmannan Development Trust and continued to build our partnership with Homestart Clackmannanshire, CLD Clacks Council, Transform in Stirling and a few others are now developing slowly too. We are currently also sharing assets with other charities for people in need in Forth Valley as a part of a circular economy.

Our shop in Alva has remained our mainstay and the volunteers there have done a sterling job passing information onto the shelter for cats or people in need of help with their cats. The shop has become an integral part of the small town of Alva. It has a strong community around it and is very well supported by the local community and visitors to Alva. Shop income generated last year was £32,441. Sadly, this is following the national downward trend in the charity retail sector. Our shop also went through a facelift due to a Grant from Clacks Council of £500. New signage and the front of our shop was painted by a local painter who donated their share of the grant back to the charity.

We began a program where The Cats Whiskers now issue a neutering voucher with every kitten that is rehomed under 4 months. We also tell adopters we will cover the cost of the 2[nd] vaccination which allows us to rehome the cats/kittens quicker, instead of waiting in our care for the 2[nd] vaccination.

Grants Received

Jean Sainsbury £4000 Restricted for Vet fees Animal Rescue Foundation £1000 Restricted for Vet Fees Clacks Council £500 Restricted for Shop signage and Refresh

The Cats Whiskers

Trustees' Annual Report (continued)

Year ended 31 August 2025

The Cats Whiskers had two Trustees, Kathy Forrest and Donna Hingley, attend the ADCH Conference in Telford. They both got a lot out of their attendance and came back with details for Volunteers to be able to join the Battersea Academy training to do the cat work needed. They also connected with a new Microchip company and have gotten the charity connected to purchase these cheaper.

The same two trustees also attended, online, to the inaugural meeting of the ADCH Scottish Network Group. Since then Edinburgh Cat and Dog home donated a load of bedding and carriers to The Cats Whiskers.

The charity is in a strong position and feels positive for the coming year.

The Cats Whiskers

Trustees' Annual Report (continued)

Year ended 31 August 2025

Financial review

Summary

The total income for the year is £89,380 (2024: £112,718) with the main income coming from the shop and donations. The expenditure is £94,880 (2024: £92,429) to cover the running costs of the charity. The decrease in income comes mainly from the one off Pets at Home funding received in 2024..

Reserves policy

At the end of the year the charity had £124,413 (2024: 115,512) of total reserves. The trustees recognise that due to the nature of the current funding arrangements, it is difficult to accumulate reserves as funding is restricted to a particular project. The trustees are considering new funding streams so that funds for 3 months running costs can be held to cover the organisation when further funding is being sought.

The trustees' annual report was approved on 26/02/2026 and signed on behalf of the board of trustees by:

Donna Hingley Trustee

The Cats Whiskers

Independent Examiner's Report to the Trustees of The Cats Whiskers

Year ended 31 August 2025

I report to the trustees on my examination of the financial statements of The Cats Whiskers ('the charity') for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the ‘2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the charity's financial statements as carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Independent examiner's statement

Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of ICAS which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:

accounting records were not kept as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended); or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Neil Mackinnon (CA)

On behalf of Arm in Arm Accounting Herkimer House Mill Road Industrial Estate Linlithgow EH49 7SF

The Cats Whiskers

Statement of Financial Activities

Year ended 31 August 2025

			2025		2024
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	27,985	5,500	33,485	56,380
Charitable activities	5	14,343	–	14,343	13,062
Other trading activities	6	45,071	–	45,071	41,932
Other income	7	1,981	–	1,981	1,344
		`────────`	`───────`	`────────`	`─────────`
Total income		89,380	5,500	94,880	112,718
		`════════`	`═══════`	`════════`	`═════════`
Expenditure
Expenditure on charitable activities	8	80,479	5,500	85,979	92,429
		`────────`	`───────`	`────────`	`─────────`
Total expenditure		80,479	5,500	85,979	92,429
		`════════`	`═══════`	`════════`	`═════════`
		`────────`	`───────`	`────────`	`─────────`
Net income and net movement in	funds	8,901	–	8,901	20,289
		`════════`	`═══════`	`════════`	`═════════`
Reconciliation of funds
Total funds brought forward		115,512	–	115,512	95,223
		`─────────`	`───────`	`─────────`	`─────────`
Total funds carried forward		124,413	–	124,413	115,512
		`═════════`	`═══════`	`═════════`	`═════════`

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 15 form part of these financial statements.

The Cats Whiskers

Statement of Financial Position

31 August 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible fixed assets	13	206,348	218,370
Current assets
Debtors	14	2,636	2,362
Cash at bank and in hand		54,502	40,079
		────────	────────
		57,138	42,441
Creditors: amounts falling due within one year	15	139,073	145,299
		─────────	─────────
Net current liabilities		81,935	102,858
		─────────	─────────
Total assets less current liabilities		124,413	115,512
		═════════	═════════
Funds of the charity
Unrestricted funds		124,413	115,512
		─────────	─────────
Total charity funds	16	124,413 ═════════	115,512 ═════════

These financial statements were approved by the board of trustees and authorised for issue on 26/02/2026, and are signed on behalf of the board by:

Donna Hingley Trustee

The notes on pages 8 to 15 form part of these financial statements.

The Cats Whiskers

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The charity is a public benefit entity and a registered charity in Scotland and is unincorporated. The address of the principal office is 102-104, Stirling Street, Alva, Clackmannanshire, FK12 5EH.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

In preparing the accounts, the trustees were not required to make any judgements that would have a material effect on the numbers reported.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

The Cats Whiskers

Notes to the Financial Statements (continued)

Year ended 31 August 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The Cats Whiskers

Notes to the Financial Statements (continued)

Year ended 31 August 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property - 10% straight line Fixtures and fittings - 25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

The Cats Whiskers

Notes to the Financial Statements (continued)

Year ended 31 August 2025

3. Accounting policies (continued)

Financial instruments (continued)

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Donations
Cash Donations	27,985	–	27,985
Grants
Animal Rescue Foundation	–	1,000	1,000
Jean Sainsbury Animal Welfare	–	4,000	4,000
Thistledown	–	–	–
Clacks Council	–	500	500
	`────────`	`───────`	`────────`
	27,985	5,500	33,485
	`════════`	`═══════`	`════════`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Donations
Cash Donations	49,380	–	49,380

The Cats Whiskers

Notes to the Financial Statements (continued)

Year ended 31 August 2025

4. Donations and legacies (continued)

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Grants
Animal Rescue Foundation	–	1,000	1,000
Jean Sainsbury Animal Welfare	–	5,000	5,000
Thistledown	1,000	–	1,000
Clacks Council	–	–	–
	`────────`	`───────`	`────────`
	50,380	6,000	56,380
	`════════`	`═══════`	`════════`

5. Charitable activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Adoption Fees	14,343	14,343	13,062	13,062
	`════════`	`════════`	`════════`	`════════`

6. Other trading activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Fundraising events	12,630	12,630	6,172	6,172
Shop Income	32,441	32,441	35,760	35,760
	`────────`	`────────`	`────────`	`────────`
	45,071	45,071	41,932	41,932
	`════════`	`════════`	`════════`	`════════`

7. Other income

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Other income	1,981	1,981	1,344	1,344
	`═══════`	`═══════`	`═══════`	`═══════`

The Cats Whiskers

Notes to the Financial Statements (continued)

Year ended 31 August 2025

8. Expenditure on charitable activities by fund type

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
	Rent & Rates	8,964	–	8,964
	Vet & Medicine	20,775	5,000	25,775
	Utilities	5,905	–	5,905
	Insurance	1,720	–	1,720
	Stationary and Postage	–	–	–
	Miscellaneous	9,785	–	9,785
	Motor Expenses	812	–	812
	Repairs and Maintenance	9,324	500	9,824
	Accountancy Fees	1,200	–	1,200
	Depreciation	12,022	–	12,022
	Bank Fees	9,973	–	9,973
		`────────`	`───────`	`────────`
		80,479	5,500	85,979
		`════════`	`═══════`	`════════`
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2024
		£	£	£
	Rent & Rates	10,842	–	10,842
	Vet & Medicine	22,157	1,000	23,157
	Utilities	9,125	–	9,125
	Insurance	1,710	–	1,710
	Stationary and Postage	422	–	422
	Miscellaneous	9,469	–	9,469
	Motor Expenses	699	–	699
	Repairs and Maintenance	9,121	5,000	14,121
	Accountancy Fees	1,200	–	1,200
	Depreciation	12,885	–	12,885
	Bank Fees	8,799	–	8,799
		`────────`	`───────`	`────────`
		86,429	6,000	92,429
		`════════`	`═══════`	`════════`
9.	Net income
	Net income is stated after charging/(crediting):
			2025	2024
			£	£
	Depreciation of tangible fixed assets		12,022	12,885
			`════════`	`════════`
10.	Independent examination fees
			2025	2024
			£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements		750	750
			`════`	`════`

The Cats Whiskers

Notes to the Financial Statements (continued)

Year ended 31 August 2025

11. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

12. Trustee remuneration and expenses

(a) No remuneration was paid to the trustees during the year (2024:Nil)

(b) No expenses were reimbursed to the trustees during the year (2024: Nil)

(c)The charities insurance policy includes trustee indemnity insurance cover for all its trustees.

13. Tangible fixed assets

	Freehold	Fixtures and
	property	fittings	Land	Total
	£	£	£	£
Cost
At 1 September 2024 and
31 August 2025	213,123	1,726	20,000	234,849
	`═════════`	`═══════`	`════════`	`═════════`
Depreciation
At 1 September 2024	14,753	1,726	–	16,479
Charge for the year	12,022	–	–	12,022
	`─────────`	`───────`	`────────`	`─────────`
At 31 August 2025	26,775	1,726	–	28,501
	`═════════`	`═══════`	`════════`	`═════════`
Carrying amount
At 31 August 2025	186,348	–	20,000	206,348
	`═════════`	`═══════`	`════════`	`═════════`
At 31 August 2024	198,370	–	20,000	218,370
	`═════════`	`═══════`	`════════`	`═════════`
Debtors
			2025	2024
			£	£
Other debtors			2,636	2,362
			`═══════`	`═══════`
Creditors: amounts falling due within one year
			2025	2024
			£	£
Bank loans and overdrafts			139,073	145,299
			`═════════`	`═════════`

14. Debtors

15. Creditors: amounts falling due within one year

The Cats Whiskers

Notes to the Financial Statements (continued)

Year ended 31 August 2025

16. Analysis of charitable funds

Unrestricted Funds General funds Restricted funds Jean Sainsbury Animal Welfare Animal Rescue Foundation Clacks Council Total Funds	As at 01/09/24 Incoming Resources Outgoing Resources Transfers As at 31/08/25
	115,512 89,380 80,478 124,413 4,000 4000 - 1,000 1000 - 500 500 -
	115,512 94,880 85,978 - 124,413