2025-04-05-accounts

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Charity registration number SC051606 (Scotland)

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STRAY CAT RESCUE FIFE SCIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025

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STRAY CAT RESCUE FIFE SCIO

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CONTENTS

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||||| |---|---|---|---| |Page| |Trustees’ report|1-2| |Independent|examiner's|report|3| |Receipts and payments account|4| |Statement|of|balances|S| |Notes to the financial statements|6-8|

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a STRAY CAT RESCUE FIFE SCIO |_| TRUSTEES’ REPORT FOR THE YEAR ENDED 5 APRIL 2025 ae The trustees present their annual report and financial statements for the year ended 5 April 2025. || Thefinancialfinancist a ltementsstatementsand havecomply beenwith thpr e paredcharity'sin accordanceconstitution, withthe tC h aritiese accountingand TrusteepoliciesInvestmentset out in note(Scotland)1 to Actthe 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by eee Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with |oF the2019).Financiai Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January - Objectives and activities a catsOur purposes,through theasprovisionrecordedofin shelter,our Constitution,veterinaryareattention,to promoterehabilitation,animal welfare,rehomingspecificallyand advancingto abandonedthe educationand strayof _ the public in the essential needs of cats. a Achievements and performance This year was busier than last year, leading to higher spend on vet bills. || A big investment this year was the construction of a new hut for housing end-of-life cats in our care, which aes completed in May 2025. a We applied for a number of grants for funds, especially to support vet bills and to continue work on the feral colony | we have been working with. Financial! review sa As a result of the surplus of £19,502 (2024: £14,112) for the period, we held unrestricted funds of £46,171 (2024: | £26,669) at the end of the period. Stray Cat Rescue Fife is a Scottish Charitable Incorporated Organisation ("SCIO”") and the purpose and | administrationStructure, governancearrangements and managementare set out in our Constitution. The charity was registered by the Office of the Scottish Charity Regulator ("OSCR") on 22 February 2022 and commenced trading in April 2022. | Trustees

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The trustees who served during the year and up to the date of signature of the financial statements were:

(Retired 6 January 2025)

(Appointed 7 January 2025)

Contact Address:

Recruitment and Appointment of Trustees The Trustees of the Group are known as ihe Board. All current members of the Board were appointed on incorporation. Further appointments or reappointments will take place at our Annual General Meeting which will be held each year.

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STRAY CAT RESCUE FIFE SCIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

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• 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 financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enabie them fo ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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' report was approved by the Board of Trustees.

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INDEPENDENT EXAMINER'S REPORT q TO THE TRUSTEES OF STRAY CAT RESCUE FIFE SCIO

| report on the financial statements of the charity for the year ended 5 April 2025, which are set out on pages 4 to 8. Respective responsibilities of trustees and examiner The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or discdosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

• in connection with my examination, no matter has come to my attention: (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

• (ii) to prepare financial statements which accord with the accounting records and comply with Reguiation 8 of the 2006 Accounts Regulations;

• have not been met or

• (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements fo be reached.

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STRAY CAT RESCUE FIFE SCIO

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025 a

			Unrestricted	Unrestricted
			funds	funds
			2025	2024
		Notes	£	£
Income from:
Donations		2	46,816	19,731
Fundraising		3	57,314	43,009
Other income		4	219	136
Total receipts			104,349	62,876
Payments:
Charitable activities		6	59,847	44,588
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Purchase ofassets			25,000	4,176
Total payments			84,847	48,764
NetReceipts/(Payments)			19,502	14,112

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a STRAY CAT RESCUE FIFE SCIO a Statement of Balances : AS AT 5 APRIL 2025 . : is

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STRAY CAT RESCUE FIFE SCIOCAT RESCUE FIFE SCIORESCUE FIFE SCIOFIFE SCIOSCIO Statement of Balancesof BalancesBalances ASAT 55APRIL 20252025
ASAT 55APRIL 20252025		Unrestricted 2025	Unrestricted 2024
	Notes	£	£
Fixed assets
Freehold property		10,000	-
Motorvehicles		15,341	4,176
Fixed assetscarriedforward		25,341	4,176
Bankand cash in hand
Bank and deposit balances broughtforward		26,669	12,557
Surplus for the period		19,502	14,112
Bankanddepositbalancescarriedforward		46,171	26,669
Liabilities Accountancyfee		1,560	1,500

1. LLAILLS

The Accounts were approved by the Trustees on .......0. 0.

Signed on their behalf by:

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STRAY CAT RESCUE FIFE SCIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

Charity information

Stray Cat Rescue Fife SCIO is a Scottish Charitable Incorporated Organisation. The registered office is 1 Queen Margaret Fauld, Dunfermline, Fife, KY12 GUY

1.1 Accounting convention

The accounts are prepared on a receipts and payments basis.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

2 Donations

		Unrestricted	Unrestricted
		funds	funds
		2025	2024
	Donations	46,816	19,731
3	Othertrading activities
		Unrestricted	Unrestricted
		funds	funds
		2025	2024
		£	£
	Fundraising	57,314	43,009
4	Other income
		Unrestricted	Unrestricted
		funds	funds
		2025	2024
		€	¢
	Bankintererst	219	136

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

5 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

6 Charitable activities

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|||||| |---|---|---|---|---| |iVet|Fees|44,586|35,323| |Cattery|Fees|8,593|5,584| |;|Equipment|949|1,233| |gal|Insurance|1,600|417| |Motor|Expenses|2212|399| |Accountancy|Fees|1,500|1,440| |Purchase|of assets|25,000|4,176| |Legal|and|professional|210|-| |.|84,847|48,764|

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7 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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||||||||| |---|---|---|---|---|---|---|---| |8|Debtors| |2025|2024| |Amounts|falling|due|within|one|year:|£|£| |Trade debtors|25,341|4,176| |9|‘Creditors:|amounts|falling due within one year| |2025|2024| |a| |Accruals and deferred|income|1,560|1,500|

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STRAY CAT RESCUE FIFE SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

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10 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	At6April 2024	Incoming resources	Resources expended	At5April 2025
	£	£	£	£
Generalfunds	26,669	104,349	(84,847)	46,171
Previousyear:	At6April 2023	Incoming resources	Resources expended	At5April 2024
Generalfunds	£ 12,557	£ 62,876	£ (48,764)	£ 26,669

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