Company registmtion number 05572968 (England and Wales)
Charity registration number 1112369 (England and Wales)
THE RSPCA DANAHER ANIMAL HOME
ANNUAL REPORT AND FINANCIAL
STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE RSPCA DANAHERANIMAL HOME
CONTENTS
Page
Trustees, report
Independent auditor's report
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13-25

THE RSPCA DANAHER ANIMAL HOME
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present thelr annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prèpared in accordance with the accounting policies set out in note 1 to the
financial statements and comply wth the charty's governing document, the Companies Act 2006, FRS 102 'The
Financlal Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "kcounting
and Reporting by Charities.. Ststement of Recommended Practice applicable to chartkne6 preparing their accounts in
accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)"
Objectives and aetivities
The Danaher Animal Home provides a temporary stop for homeless domestic animals that have often been ill-
treated and are unwanted. At the Home they are assessed, seen by our veterinary team, cared for, nursed arsd
rehabilitated by our staff and volunteers and then the vast majority are re-homed, retumed to owners (slrays) or
transferred out.
Animals that are deemed unsafe, or that cannot be kept Comfortable physically or mentally, are sadly subject to
euthanasia. Regrett8bly euthanasia is an unwelcome reality in any animal rescue establishment. The primary
purpose of euthanasia is to relieve suffering. The decision to follow this option will be based on an assessment of
many factors. These may include the extent and nature of the disease or injuries, other treatment options, the
prognosis and potential quality of life after treatment. the availability and likelihood of success of treatment, the
animal's age andlor other diseaselhealth status. No animal at Oanaher is euthanised without consultations with
either the animal team, the senior management team or any necessary RSPCA Branches or Inspectorate and then
that decision being ratified by a qualified member ofthe Veterinary team.
Danaher runs a fostering programme for various anima16 including. young animals, elderly animals and animals that
are at the end of their lives due to medical condtknons, but that can be kept comfortable through Medi￿tiOn.
Danaher, whilst being affiliated to the RSPCA, is an independent company responsible for raising its own funding.
Its role is the acceptance of, from RSPCA Essex branches and elsewhere, the RSPCA'lnspedorate and
othèr sources, animals for re-homing, rehabilitation and to provide veterinary treatment in this
conneclion.
Furthermore, the safekeeping of some animals pending the posslble prosecution of their owners for
cruelty, negligence or abuse.
Public benefit
The Home seeks to benefit the public through the pursuit of its stated aims.
ere animals are made available for rehoming, they are housed and microchipped (dogs, cats and rabbits>,
vet checked and provided ￿th a clean bill of health lor, where ne¢essary, the medicath'on to treat any ongoing
health issues)- Adoption fees are set at a level that, together ￿1th other forms of fundraising, ensures the
financial viability of the Home and at a level that is consistent with our aim of providing a first-class rehoming
service.
The Trustees ¢onfirm that they have complied with the requirements of section 4 of the Charities Act 2011 to
have due regard to the public benefit guidance published by the Chartty Commission for England and Wales.
Volunteers
An induction programme is in place for volunteers and covers health and safety and Animal Home
operational procedures.
The Home has around 170 volunteers that assist in the day-to-day running ofthe centre and its shops. From
dog walking, grooming, socialising and enrichment of all animals to the sorting, pricing, displaying and selllng
of donated goods in our charity shops. Volunteers also carry out various administration and control tssks.

THE RSPCA DANAHER ANIMAL HOME
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance
Significant activities and aGhi8vem8nts against objectives
As at 31st December 2024, there were 163 animals in residence at the Home - 97 dogs, 39 cats, 14 rabbits
and 13 other small animals. During 2024, 760 animals were re-homed. Please see the table below for a
breakdown of anlmals entering and leaving throughout 2024.
2024
Balance at sta
of
ear
aken in during
ear
Do
73
Cats
Rabbits
15
Misc.
37
Total
169
511
310
47
71
939
Overdll Total
Rehomed during
e year
ransferred ou
ofthe Home
Died
Subject
euthanasia
Balance at end
ear
1108
760
401
288
42
59
10
14
14
38
to
74
20
110
97
39
14
13
163
'Misc refers to all small animals that are not classified as rabbits e.g. guinea pigs, hamsters, birds and gèrbils, etc.
During the year, 21 dogs were put to sleep due to government legislation of prohibited breteds, therefore
preventing Danaherto be able to rehome these animals.
Only 11.70k (1101939 ' 100) of the animals in care during 2024 were euthanised for the following reasons -
legal, behavior, aggression or medical.
We Carried out over 1,500 veterinary procedures at the Home along wlth countless health checks
vacanations and welfare checks.
We have been able to help home over 80 unclaimed stray dogs and have taken 21 anlmals from a 'UK
animals most in need, ne￿OrkIng list. Ongoing projects have been completed to improve the welfare of
animals in our stay.
Qur mission statement and values are available to view on our website here titill
danaheranimalhom
ion-statement
Fundraising practicés
Danaher does not use a professional fundraiser or a commercial participator to raise fijnds on its beh81f. We have
not had any complaints about the charity or persons acting on our behalf in relation to fundraising. We do not get
involved in face-tO-fa¢e collections on the street or going from door to door . Our ￿ndraISIng consists of mailings by
means of a computer file of supporters, which identifies the requirements of each supporter and conforms with
GDPR rules

THE RSPCA DANAHER ANIMAL HOME
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial revlew
R8serves policy
Trustees. board meetings are held quarterly with fvll financial reporting, and attendance and input by RSPCA
representatives. The Trustees have examined the charity's requirements for reserves in light of the main risks to
the organisation. It has established a policy whereby the unrestricted fvnds not committed or invested in tsngible
fixed assets held by the charity should be 6 months of operating expendtture. Expenditure for 2024 is £1,368,000
and therefofe the reserves target is set at £684,000 in general funds. The charity's available reserves, excluding
fixed assets and designated funds, amount to £1,229,811 (£1,161,135 In 2023).
Reserves are needed to meet the working capital requirements of the ¢harity and the Trustees are confident that at
thls level they would be able to continue the current a¢tlvities of the charity in the event of a slgnificant drop in
funding. The remaining reseNes are available to be spent as the Trustees decide on capital or revenue projects, all
in aid of improving animal welfare. The charity has regular capital projects meetings at which future needs are
discussed and agreed upon.
Principal fvnding sources
It is the intention to match operating income to expenditure as far as possible- this is to be supplemented by
an application for any grant support available towards capital or revenue projects. The operation of
fundraising activities and various regular glving schemes wth glft ald is coordlnated through the General
Managers together with regular reviews of adoption fees and collection thereof. The regular support of the
RSPCA, RSPCA branches and Inspectorate is highly valued, as is their contribution towards the re-homing
costs. During each year Danaher's five shops together with general donations and legacies provide essential
fvnding.
Income for the Charity has largely been raised from Charity Shop sales, donations and boardingladoption fees
(£1,148,750). Furthei income has been received from legacies and gift aid (£202,324). Total expenditure amounts to
£1,368,000, £18,185 less than the previous year.
Investment policy
A regular review of investments and deposits is carried out to ensure that maximum use and return of funds
available is achievèd. Funds are moved be￿een investments as necessary to meet operating requirements.
Danaher has an investment sub-committee that meets regularly to ensure maximum rebjm and security.
Investments as of 31st December 2024 totaled £339,904.63 compared to £299,323 in 2023, an increase of
£40,581.

THE RSPCA DANAHER ANIMAL HOME
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Major risks
The trustees have a duty to identify and review the risks to which Ihe charlty 1$ exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error. A risk management
poli¢y is in place within the organisats'on.
Risks are identified and grouped into the follo￿￿ng categories.. Governance, Financial, Operational,
Environmental and Compliance. Risks are re-evaluated and reported either to the Board or one of its ancillary
sub-committees (Capital Projects, Fundraising, and Investment).
The maln risks include, but are not limited to;
Trustèe S￿118 and commitment that is being mitigated by recruitment and engagement of a multi-
skilled Board including Accountsncy, IT, Business Management, PR and Veterinary Pradice.,
The Charitys 'brand' and public perception and subsequent loss of income that is mitigated
by a ￿ritten complaints policy and subsequent review of any issues identified through the
complaints procedure;
Fundraising. The company mitigates as far as possible the risk of falling income in any of the
various areas in whith it raises money, by spreading fundraising over several different activtlies
such as,. donations, events, shops, sponsorship, boarding and adoption fees. A fundraising sub-
committee meets regularly to share ideas and keep adopter, donor and sponsor engagement high.
A reserve of six months, operating expenditure 16 also provided to Cover all possible disaster
scenarios.,
Health and Safety, this risk is mitigated by a very detailed polity including specific risk assessments.
The Charity has appointed Acton Jennings as a 'competerbt person,. A full audit was carried out by
Acton Jennings and all recommendations were implemented. Our recent monitoring inspection
confirmed compliance in all areas.
Loss of key personnel, experience and expeiti$e.
Our senior managers continue to ensure the smooth running of the Home and the shops whllst
undertaktng regular review of our procedures and policies.
Structure, govemance and management
The governing document 16 the organisation's Memorandum and Articles ofA8sociation dated 23 September 2005,
The trustees and officers serving during the year and since the year end were as follows:
Trustees-
R WLees
G R Barker
D Leath {appointed 23 July 2024)
G Perry (appointed 23 July 2024)
R Jubb (appointed 16 April 2025)
R J Lord (resigned 29 November 20241
Secretsry..
T Harrison (resigned 7 February 2025)
M Kiincke (appointed 2 JLtne 2025)
General Managers:
S Garvey
T Harrison (resigned 7 February 2025)
M Klincke (appointsd 2 June 2025)

THE RSPCA DANAHERANIMAL HOME
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Recruitment and appointment of trust88S
The appointment of trustees is by having regard to the job description and person and by Interview of
interested parknes. In addition, references are taken up for each candidate as necessary. Once the board has
selected a suitable candldate to engage wth, ffinal appointrnent will be approved by the national RSPCA.
Richard James Lord resigned as Trustee in November 2024,
Organisational structurg
The organisation is managed by a board of trustees, with the day-to-day running and some strategic input
provided by the Geneial Mgnagers.
Induction and training of tnJst8es
Since the incorporation ofthe company, any new trustees wll be recrulted as necessary, being ab￿ to provide
a professional level of expertise in various fields. They will be introduced to the aims and objectives of the
company wth an explanation ofthe foundation and history and relationship wth the RSPCA,
Remuneration policy
Salaries of the staff, excludlng the General Managers, are recommended by the General Managers to the
Board and the budget approved by them. The General Manager salaries are set by the Board.
R81ationship with Tr18ted p8rties
RSPCA Essex branches and Insp8dorate
The charity aims to continue the relationship and support offftom th& RSPCA Essex and other nearby branches and
the Inspectorate. It also intends to contsnue and expand contact wtih other local based animal welfare support
groups.
RSPCA Lic8nses
The Animal Home is affiliated, inspected and annually licensed by the RSPCA.
Braintree Trstrict Counoil
The charity has a continuing contsct with Braintree District Council for the acceptance of stray dogs.
Colchester Borough Council
The Charity has a continuing contract Colchester Borough Coun(al for the acceptance of stray dogs.
T8ndrlng ￿StriCt Council
The Charity has a continuing contract with Tendring District Council (or the acceptanc8 of ad hoc stray dogs.
Police, Fire and Crime Commissioner for Essex
The chartty has a continuing ¢ontraGt with the Police, Fire and Crime Comrnlssioner for Essex for the
acceptance of adho¢ stray dogs.
Uttlesford District Council
The charity has a continuing contract Uttlesford Distri¢t Council for the acceptsnce of ad hoc stray dogs
Statement of trustees. responsibilities
The trustees, who are also the directors of The RSPCA Danaher Animal Home for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance wth applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requlres the trustees to prepare financial statemènts for each financial year ￿leh give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that year.

THE RSPCA DANAHER ANIMAL HOME
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
In preparing these financial Statements, the trustees are required to..
select 5Ultable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and estimate5 that are reasonable and prudent,.
state whether applicable UK Accounting Standards have been followed, subject to any material departures
dis¢losed and explained in the financial ststements., and
prepare the financial ststernents on the going concern basls unless it is inappropriate to presume that the charity
wtll continue in operation.
The trustees are responsible for keeping adequate accounting re¢ords that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements ￿mplY with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charty and hence for taknng
reasonable step6 for the prevention and detedion of fraud and other irregularities.
Auditor
In accordance ¥%ith the company'6 articles, a resolution proposing that Moore Green be reappointed as auditor of
the company wll be put at a General Meeting.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The trustees, report was approved by the Board of Trustees.
Trustee
Date: ....

THE RSPCA DANAHER ANIMAL HOME
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE RSPCA DANAHERANIMAL HOME
Quallfled oplnion
We have audited the flnancial statements ofThe RSPCA DanaherAnlmal Home (the 'charity') for the year ended 31
December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows
and notes to the financial statements, including significant ac¢ounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Report¢ng Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(Unlted lQngdom Generally Accepted Accounting Practice).
In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion sectton of
our report, the financial ststements..
glve a true and fair view of the stste of the charitable company's affairs as at 31 December 2024 and of its
incoming resources and application ofresources, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Aocepted Accounting practi￿.,
and
have been prepared in accordance with the requirements ofthe Companies Act 2006.
Basis for qualified opinion
We were appointed as auditor of the charitable company on 12th December 2024, but no sto¢k take was
undertaken at the year end as the stock was believed to be immaterial, thus we did not obseNe the wunting of
physical inventories at th8 end ofthe year. We were unable to satisfy ourselves by alternative means conceming the
inventory quantities held at 31 December 2024, ￿1¢h are induded in the balance sheet at £15,336, by using other
audit procedures. Consequenlly we were unable to determine whether any adjustment to this amount was
necessary.
We ¢ondu¢ted our audit In accordance with Intemational Standards on Auditing (UK) {ISAs (UK)) and applicable
law. Our responsibilities under those stsndards are further descrlbed in the Auditor's responsibilities for the audtt of
the financial ststements sethon of our report. We are independent of the company in accordance ￿th the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fijlfilled our other ethical responsibiif(ies in a¢¢ord8nce with these requirements. We believe
that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our qualified opinion.
Concluslons relating to going concem
In auditing the financial statements, we have conduded that the trustees, use of the going concem basis of
accounting in the preparation ofthe financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charty's ability to conts'nue as a going
concem for a period of at least twelve months from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections ofthis report.
Other infomiation
The other information comprises the Informatlon Included in the annual report other than the financlal statements
and our auditor's report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on thè financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistent with the financial statements or our kno￿edge obtained in
the course of the audit, or otherwise appears to be materlally misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine ￿ether this gives rise to a material misstatement
in th6 financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement ofthis other information, we are required to report that fact.
As described In the basls for qualified oplnion section of our report, we were unable to satisfy ourselves ¢oncemlng
the inventory quanb*es of £15,336 held at 31 December 2024 and 31 December 2023. We have Concluded that
where the other information refers to the inventory balance or related balances such as cost of sales, it may be
materially misstated for the same reason.

THE RSPCA DANAHERANIMAL HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE RSPCA DANAHERANIMAL HOME
Matters on whlch we are Tequlred to report by exception
Except for the matter described in the basis for qualified opinlon sedon of our report, in the light of the kno￿edge
and understanding of the charitable company and tts environment obtained in the course of the audit, we have not
identified material misstatements in the trustees. report.
ising solely from the limitation on the scope of our work relating to Inventory, referred to above..
we h8ve not obtained all the information and explanations that we considered necessary for the purpose of
our audit,. and
we were unable to determine whether sufficient accounting records had been kept.
We have nothing to report in respect of the followng matters in relation to ￿lch the Charities (Accounts and
Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given In the financial statements is inconsistent In any material respect Wbth the trustees,
report,. or
the financial ststements are not in agreement with the accounting records.
Responsibilities of tNstees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the ptjrpose of company law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, thether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's abilty to
continue as a going ¢on¢em, disdosing, as applicable, matters related to going concem and using the going
concem basis of accounting unless the trustees either intend to liquidat8 the charitable company or to cease
operations, or have no realisth'c altemats've but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effeGt thereunder.
Our objectives are to obtain reasonable assurance about thether the financial Statements as a whole are free from
material misstatement, whether due to freud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audtt conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misststements Can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decision5 of users taken on the basis ofthese financial statements.
Irregularities, induding fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to ￿lch our procedures are capable of detecting irregularities, including fraud is detailed below:

THE RSPCA DANAHER ANIMAL HOME
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE RSPCA DANAHER ANIMAL HOME
In Iden￿fyIng and assesslng rfsks of material misstatement in respect of irregularities, including fraud and non-
complianGe laws and regulations, our procedures irscluded obtaining an understanding of the legal and
regulatory frameworks applicable to the charity and the sector in which they operate. We determined that the most
significant laws and regulations were the Companies Act 2006, Charities Act 2011. UK taxation, data protection,
employment and health and safety legislation.
We assessed and Concluded that the charitable company's key area was in relation to income generation from the
various income streams. In assessing the completeness and accuracy of these we designed audit tests to verify the
income included and the cut off procedures followed by management.
We assessed the susceptibility of the chantable company's financial ststements to material misstatements, induding
how fraud might occur. Audit procedures by the engagement team included identifying and assessing the design
effectiveness of Controls management has in place to prevent and detect fraud., understanding how th(6e charged
with governance considered and addressed the potential for override of controls or other inappropriate influence
over the financial reporting process,. challenging assumptions and judgements made by management in ts
significant accounting estimates., identifying and testing unusual value entries, in particular any entries posted wlh
unusual account combinations., and assessing the extent of compliance the relevant lawE and regLdations. The
size of the Gharitsble company and value of transactions indicated a low level of material risk.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those
leading to a material misstatement in the financial statements or non-¢omplian¢e wth regulation. The risk increases
the more that compliance with law or regulation is removed from the events and transactions re11ected in the
financial ststements, as we will be less likely to become aware of instances of non-compliance. The risk is also
greater regarding irregularities occurring due to fraud rather than error, a$ fraud involves intentional concealment,
forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
ww.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities {AGcounts
and Reports) Regulallons 2008. Our audlt Wofk has been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent
permitted by law, w8 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 formed.
Nicholas Farr 8Sc FCA (Senior Statutory AudTtor)
For and on behalf of Moore Green, Statutory Auditor
Chartered Accountants
22 Friars Street
Sudbury
C010 2NA
Moore Green is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor
of a Company under section 1212 ofthe CompaniesAct 2006.

THE RSPCA DANAHERANIMAL HOME
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Endowment
funds
funds
2024
2024
Total Unrestricted Endowment
funds
funds
2023
2023
Total
2024
2023
Notes
Incomè from..
Donations and legacies
Charitable activities
Other trading activities
Investments
304,704
504,174
542,196
53,737
304,704
504,174
542,196
53,737
417,813
415,922
546,744
22,169
417,813
415,922
546,744
22,169
Total income
1,404,811
1,404,811
1,402,648
1,402,648
Expenditure on:
Raising funds
Charitable activities
15,758
1,352,242
15,758
1,352,242
20,760
1.365,425
20,760
1,365,425
Totsl expenditure
1,368,000
1,368,000
1,386,18S
1,386,185
Net gainsl(lossesl on
investments
12
40,581
40,581
16,636
16,636
Net income and movement in
funds
77,392
77,392
33,099
33,099
Reconciliation of funds:
Fund balances at 1 January
2024
2,083,766
220,000 2,303,766
2,050,667
220,000 2,270,667
Fund balances at 31
December 2024
2,161,158
220,000 2,381,158
2,083,766
220,000 2,303,766
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
10

THE RSPCA DANAHER ANIMAL HOME
BALANCE SHEET
ASAT31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
14
15
811,442
339,905
843,308
299,323
1,151,347
1,142,631
Current as$ets
Stocks
Debtors
Cash at bank and in hand
16
17
15,336
82,147
1,198,138
15,336
138,897
1,083,880
1,295,621
1,238,113
Creditors: amounts falling due within
one year
19
(65,810)
(76,978)
Net cuffent assets
1,229,811
1,161,135
Total a55el$ less current liabilities
2,381,158
2,303,766
The funds of the charity
Endowment fvnds
Unrestricted funds
21
22
220,000
2,161,158
220,000
2,083,766
2,381,158
2,303,766
The financial statements have been prepared in acocrdance the provisions applicable to companies subject to
the small companies regirne.
z% O&f zeJL5
The financial statements were approved by the trustees on .........................
er(
Trustee
Company registration number 05572968 (England and %￿les)
11

THE RSPCA DANAHER ANIMAL HOME
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activitiès
Net cash income l (expendlture)
77,392
33,101
Adjustments to cash flows from non4ash Itèms
Depreciation
Financial instrument net (gains) losses
through statement of financial activities
(Profit)Iloss on disposal of tangible fixed
assets
93,604
92,909
(40,581)
(16,635)
1,397
131,812
109,375
Working capital adjustments
{increas6)Idecrease in stock
(increase)Idecrease in debtors
{Increase)Idecrease in creditors
Net cash flows from operating artivilles
(1,138)
(73,574)
20,833
56,750
(11,168)
177,394
55,496
Cash flow form investing actlvities
Purchase of tangible assets
(63,136)
(275)
Net cash used in investing activlties
(63,136)
(275)
Net increasel(decrease) In cash and cash
equivalents
114,258
55,221
Cash and ¢ash equivalents at beginning of year
1,083,880
1,028,659
Cash and cash equivalents at end of year
1.198,138
1,083,880
12-

THE RSPCA DANAHERANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity informatlon
The RSPCA Danaher Animal Horne is a private company limited by guarantee incorporated in England arml
Wales. The registered office is Thorley Farm, Hedingham Road, Wethersfield, Braintree, Essex, CM7 4EQ.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the Gharity's governing document, the
Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities Preparing their accounts in accordance with the Financial Repo￿.ng Standard
applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The financial statements are prepared in sterling, ￿leh is the ￿nCtIonal currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the histori¢al cost convention. The principal a￿oUnting
policies adopted are set out below.
1.2 Coing concem
At the time of approwng the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern b8sis of accounting in preparing thè financial statements.
1.3 Charltable funds
Unrestricted fijnds are available for use at the discretion of the trustees in ftjrtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses ofthe restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donath'on, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwse if the charity has been notified of an impending digtribution,
the amount is known. and receipt is expe¢ted. If the amount is not known, the legacy is treated as a
contingent asset.
ere services are provided lo the charity as a donation that would normally be purchased from the charity's
suppliers, this benefit is included in the financial statements at its fair value unless its fair value cannot be
reliably measured, then at the costs to the donor or the resale value of goods that are to be sold.
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the
grants have been met. Mhere performance conditions are attached to the grant and are yet to be met, the
income is recognised as a liability and included on the balance sheet as deferred income to be released.
13

THE RSPCA DANAHER ANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Income from olher a¢tlvitles includes sales made at the Home and the shops and also Income from
fundraising events undertaken by the charity. Income is recognised when it is receivable.
Interest on funds held on deposit is included when receivable and the amount can be measure reliably by trie
tharity- this is normally upon notification ofthe interest paid or payable by the bank.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to 8
third party, it is probable that a transfer of economic benefits wll be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dir&t costs and
shared costs, including support costs involved in undertaking each actsvity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.8 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off Ihe cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Animal accommodation
Equipment and shop fittings
Motor vehicle8
Drainage instsllations
Recèption
Carpark
Not depreciated
SO/0 straight line method
15Q/o reducing balance method & 5P/o Straight line method
15 % reducing balan¢e method
250/0 reducing balance method
5 % straight line method
150/0 reduGing balance method
The gain or loss arising on the disposal of an asset Is determined as the difference be￿een the sale proceeds
and the carrying value ofthe asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequenty measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel{expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairn￿nt of fixed assets
At each reporting end date, the ¢harity reviews the carrying amounts of its tangible assets to d8termlne
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is eS￿Mated in order to determine the extent of the impairment
loss (K any).
14

THE RSPCA DANAHER ANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.9 Stocks
Stocks are stated at the lower of cost and estlmated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks to their present localion and condition. Items held for distribution al no or
nominal consideration are measured the lower of replacement cost and cost. INhere stock is in relation to
donated goods no closing value included due to the impracticality of the volume of low- value items. Instead
re¢ognised as income when sold.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distrlbution.
1.10 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
thin borrowings in current liabilities,
1.11 Flnancial instrnments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Othei Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
ontractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the finanaal statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic fin8nclal assets
Basic ffinanaal assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised oost using the effective
interest method unless the arrangement constitutes a financing transactton, where the transaction is
measured at Ihe present value of the fvture receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc finaneAal Ilabllltles
Basic financial liabilits'es, including creditors and bank loan5 are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
wlthin one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due wilhin one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are dere¢ognised wh8n the charity's contractual obligations expire or are discharged or
cancelled.
15-

THE RSPCA DANAHER ANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.12 Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Ad 2010 and
therefore it meets the definttion of a Charitable Company for UK corporation tax purposes. A¢¢ordingly, the
charity is Potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act or Section 256 of the Taxation of Chargeable Gains
Act 1992, to the extent that such income Of gains are applied exclusively to charitable purposes.
1.13 Employee benefits
The cost of any unused holiday entitlement is recogni5ed in the period in thich the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committèd
to terminate the employment of an employee or to provide termination benefits.
1.14 Retirement benefrts
Payments to defined wntribution retirement benefft schemes are charged as an expense as they fall due.
Income from donations and legacies
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
Legacies
Grants
Donated goods and services
Other
101,280
220,701
1,000
(18,377)
100
117,983
241,091
58,467
272
304,704
417,813
In¢ome from charitable activities
Unrestricted Unrestricted
funds
funds
2024
2023
Animal care
Charilable rental income
Reimbursement of vet fees
430,602
4,005
69,567
362,252
53,670
504,174
415,922
16-

THE RSPCA DANAHERANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
Shop income from sale of donated goods and services
12,161
530,035
24,926
521,818
Other trading activities
542,196
546,744
Income from investments
un￿strICted Unrestricted
funds
funds
2024
2023
Other income
53,737
22,169
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising and publicity
Seeking donations. grants and legacies
3,352
5,711
Trading costs
Operating charity shops
12,406
15,049
Total costs
15,758
20.760
17-

THE RSPCA DANAHERANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expènditure on charitable activities
Unrestricted Unrestricted
funds
funds
General
General
2024
2023
Direet costs
Stsff Gosts
Animal food and bedding
Veterinary fees and vaccines
Donated goods
Depreciation of animal accommodation
Depreciation of motor vehicles
Depreciation of drainage instsllations
Depreciation of reception
Depreciation of meet and greet
Depreciation of equipment and shop fittings
Depreciation of strawberry fields
Depreciation of carpark
798,912
15,297
140,941
3,630
54,156
3,631
785,031
5,478
147,895
18,231
54,156
4,272
2,529
5,818
21,492
931
5,044
2,529
6,676
24,177
1,095
1,052,384
1,049,544
Share of support and govemance costs {see note 8)
Support
GovernanGe
270,216
29,642
279,285
36,596
1,352,242
1,365.425
Analysis by fund
Unrestricted fijnds
1,352,242
1,365,425
18

THE RSPCA DANAHERANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs allocated to activities
Fundraising
2024
Total
2023
Depreciation
Operating lease charges
Charity shop rent
ater and general rates
Lighting and heat
Insurance
Repairs and maintenance
Telephone
Postage, stationery and computer consumables
80,495
11,391
57,717
8,621
25,424
3,910
13,549
83,576
14,631
59,234
4,635
23,997
4,166
15,374
k li
Equipment rental
Clothing
Sundry expenses
Cleaning and re)lJse collection
Septic tank expenses
Motor expenses
Advertising
Bank charges
Staff expenses
Slaff training
ProfiULoss on disposal of fixed assets
Subscriptions
Management fees
12,145
2,357
4,199
23,371
320
8,708
2,446
7,164
1,295
1,660
1.397
1,818
2,029
14,893
1,587
14,368
23,758
394
10,487
1,217
6,948
20
270,216
279,285
2024
2023
Governance costs comprise:
Audit fees
Accountancy
Legal and professional
8,750
11,413
9,479
13,125
14,474
8,997
29,642
36,596
Net movement in funds
2024
2023
The net movement in fijnds is stated after chargingl(¢rediting):
Fees payable for the audit ofthe charity's financial statements
Depreciation of owned tangible fixed assets
8,750
93,604
13,125
92,909

THE RSPCA DANAHER ANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Trustees
None of the trustees (or any persons connected wth them) received any remuneration, expenses paid or
benefits from the charity, during the yèar.
11 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
49
51
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
745.207
41,678
12,027
734,900
38,599
11,532
798,912
785,031
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2024
2023
Aggregate oompensation
90,000
113,858
12 Gains and losses on investments
Unrestricted Unrestricted
funds
funds
2024
2023
Gainsl{losses) arising on-
Revaluation of Investments
40,581
16,636
13 Taxation
The charity is exempt from tsxation on its actrvtties because all its income 1$ applied for charitable purposes,
20-

*0
oc
*(D
(YJ
r4 (Q t

THE RSPCA DANAHERANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Fixed asset inveslments
Other
investments
Cost or valuation
At 1 January 2024
Valuation changes
299,323
40,582
At 31 December 2024
339,905
Carying amount
At 31 December 2024
339,905
At 31 December 2023
299,323
16 Stocks
2024
2023
Finished goods and goods for resale
15,336
15,336
17 DebtOf5
2024
2023
Amounts falling due within one year:
Trade debtors
Prepayments and 8c¢rued income
55,516
26,631
69,368
69,529
82,147
138,897
18 Finance lease obligations
Future minimum lease payments due under finance leases..
2024
2023
thin one year
thin and five year$
In over five years
58,903
230,472
45,000
43,593
9,296
334,375
52,889

THE RSPCA DANAHER ANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19 Creditors: amounts falling due within onfr year
2024
2023
Other taxation and social security
Trade creditors
other creditors
Accruals and deferred income
13,586
26,125
3,827
22,272
11,328
32,426
7,597
25,627
65,810
76,978
20 Retirement benefrt scherrvas
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
12,027
11,532
The tharity operates a defined contribution pension s¢heme for all qualifying employees. The assets of the
scheme are held separately trom those ofthe charity in an independenlly administered fund.
21 Endowment funds
Endowment fvnds represent assets which must be held permanently by the charity. Income arising on the
endowment fvnds can be used in accordance vlth the objects of the tharty and is included as unrestri¢ted
income. Any capttal gains or losses arising on the assets form part of the fund.
At 1 January
2024
At31
December
2024
Pennanent endowments
Capitsl fund
220,000
220,000
Previous year:
At 1 January
2023
At31
December
2023
Pern￿nent endowments
Capital fund
220,000
220,000
-23-

THE RSPCA DANAHERANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Unrestricted funds
The unrestricted funds of the charty 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 Spe￿fiC purposes.
At 1 January
2024
Incoming
resources
Resources
expended
Gains and
losses
At31
December
2024
Cattery Development Project
Genefal funds
300,000
1,783,766
300,000
1,861,158
1,404,811
(1,368,000)
40,581
2,083,766
1,404,811
{1,368,000)
40,581
2,161,158
Previous year:
At 1 January
2023
Incoming
resources
ReSOu￿e$
expended
Gains and
losses
At31
December
2023
Cattery Development Project
General funds
300,000
1,750,667
300,000
1,783,766
1,402,648
(1,386,185)
16,636
2,050,667
1,402,648
11,386,185)
16,636
2,083,766
23 Analysis of net assets between funds
Unrestricted Endovmient
funds
funds
2024
2024
Total
2024
At 31 December 2024:
Tangible assets
Investments
Current assetsl(liabilities)
591,441
339,905
1,229,811
220.000
811,441
339,905
1,229.811
2,161,157
220,000
2,381,157
-24-

THE RSPCA DANAHERANIMAL HOME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Analysts of net assets between funds
Icontinued)
Unrestricted End0wm￿t
funds
funds
2023
2023
Total
2023
At 31 December 2023:
Tangible assets
Investments
Currerbt assetsl(liablll￿e8)
623,308
299,323
1,161,135
220,000
843,308
299,323
1,161,135
2,083,766
220,000
2,303,766
24 Related party transactions
Durlng the year the charity entered into the following transactions with related partles:
Linkswood Veterinary C¢ntrn Ltd
{Vets)
During the year £3,258 (2023: £4,867) was invoiced by Linkswood Veterinary Centre Ltd in respect of
veterinary fees in which R Lees, who is a trustee, has a material interest. Of this, at the balan¢e sheet date
the amount due to Linkswood Vetetinary Centre Ltd was £1,259 (2023.. £3,397).
25-