REGISTERED CIO NUMBER:1207041 RE OFTHE TRUSTEES AND ED FINANCIAL STATEM IS FEBR ARY CEMBER 2024 OYAL SOCIETY F R THE PREV RUELTY TO ANIMA [EAST BRANCH TION OF SHIRE
ROYAL CR IETY FOR THE PREVE[1 TY TO ANIMALS MB MIlEAST B HCIO HIRE TENTS THE FIN HE PERIOD IS FEB ARY IAL TATE 31 DECEMB 2024 Rert of the Trnsttts Sttehent ofTrnstets' R¢sponsibilitrS lTrd¢pendent Examl•eVs Report Statement of Fintll Aetivit BlaA¢e Sheet Notes to the Fin8Aeial Stateents 12 to 15
OYAL SOCIETY FOR THE PREVENTION OF CRUELTY T MALSCAMBRIDGESHIRE MIlEA TBRA io PORT FTHETR RV 2024T031 D PERIOD BER The trusitts who are also directors of the charitable incorFxJr3t¢d (Yganisation (CIO) for the rpoSeS of the Companies Act 2006. present their reryjrt with the financial statements of the thgrity for the period 15 February 2ff24 10 31 December 2024. The tnLsiees have 0pted the pmvisions of AccOuntg and Reporting by Ch8rttie& &atement of Recommended Pra(i¢e applicable to chariti¢s prying their xcounts in accordanc¢ with the Financial RertIng Standard applicable in ihe UK and Republic of Ireland (FRS 102) (effective l January 2019). Report from the Ch41r The branch b¢wne a CIO on the 15th Few 2024 and c(nmenced trJtng cffi the 1° Augusi 2024. Th¢ fiTSt trustees were 4)winied * the date of 1Kryratl with <e resigning and three new app)intments nn the 18th Dec¢mber2024- see page 6 for a fvll lisL Although the CIO was ¢stabli5h¢d in FebNary 21r24. all monies and lilI1(leS were not transf¢rred from the uninwbporaied charity until 1st Ausuu 2024 (Ihe Trnnsfer Date.). A set of rOun¢S io the de of transfer for the unincory)orated charity is availabk on the Cl)¥ity Commi%¥ion website. It is envisa8ed that the unincoOrated charity will be ¢ld 8$ soon as the reports and accounts for th¢ permxl to 31 July 2024 are signed off. The CIO 15 registered under tharity number 1207041. Optrntiomal Matters Ecommerce continues to be a regular Sour of Jd we continue to make a profit in that We s¢t up an a¢cwni with VInd in the s¢cond qwter of the yeario ty to establish another revenue s(NJrce. Thi$ year the Itase akn ended on wr Si. Iv¢s sh(v- ¢knure being in Iktobtt. The rernaining March shops continu¢ to be ptDfrtable aitlKW8h profits declined as we moved thr theyear. Further information on bTrnch and shop perfcmantt is alIable in financial seaiotL5 ofthe accounts. The broneh continued to supF animals in need via the Branth Financial AssiStyn &heme, altlM)ugh with ever in¢reasing vet costs. many ownets are sfft4gJing with even th¢ iwi¢ animal welfare ireatsnents Main S¥ppli¢rs Acton Jennings Continued to ihe brnKh by provJin8 with HR a1 Hexlth Safery advice and 5UPPOrt. Farnell Clarke ntiNe to provide iwkkeeping and pftyroll servitts GoverDance The decision th moveto Clohas been the maithange lo ourgovernance during the yearandthe ih is nowgoverned undtra conattutiort Ls wosed to bmch ruks The Annual Re]Mirt The Brnnch Committe¢, who are misiees of the I)ch. present their rwt with the financial Statemen of the CIO for the periodffljded 31 December2024. The trustees have athwed the FY0vi5iorQrthe Sement0f Recommended Practice.. Accounting and Reporting by Charities preparing iheir xcounts in a¢cordwnce with ihe Financial RepLWtin8 sdard applicable in the UK and Republie of Irelknd (FRS 102). P4el
YAL SOCIETY R THE PREVENTION OF CRUEL ANIMALS CAMBRIDGE RE tFEA RANCH REPO DISF FTH AR THE PE DEC BER OWEcfivES AND A[VITIEs Obj¢¢tives and airns The obj¢¢iiYes of the branch are to rKomrfe the work Qje(l¥¢$ of the Nional Sociery at a I7 level, i.e. the use of g1118wful means to prevtht cruelty. w(xnote kinthess and •ll¢vie suffering ofanimal& The INh covers the fowns of Huntin8dw March, Chatt¢r& Ramsey. Si Ive& & Neots. Sawty and all the atEas in t¢tween. The major 3diviti¢s of the CIO in suNrt of these objectives are ihe eare and rethoming of animals tsk¢n in by the S(Kiery's Lal Ins[1•s. including the (4)ei0n of a welfare assistte scheme for low-income pet own¢rs whose animals require em¢rgevGy IreatmeDt Ot private vets. We have complied with dury under the Charitie5 A¢t (2011) to have due regard to blIC brnefit guidance publish¢d by the Chwity Cmmission. Animals faken into bra care forrehoming are health-the¢ke¢ behaviourJlly assessed and receive velerinary treatment wher¢ necessary (including vaccination. neulering rnitro¢hipping). Thi5 work helps to control the inciilence and spread of disease and suffering and prrmnotes re5poDsi7Jie ownership. The bran¢h rehomed artimals in nttd (charging an adop¢ion fee thsign¢d to offsd the Care cosis incurred by the branth), w people willing and able ty have a companion animal. As part of the rehoming process a virtual home visit of FQtential adopters is carried oui for all anima15 that are adopled. Whilst we recogni5e ihat companion ¥nimals wovide very real benefits Éo people's heakh, we consider the rehomin8 CompmnI of our wcrfk as seeonthry to the main charithbk aim of reducing lMa] suff¢rin& Stsff and trnining The branch has approximately 15 voluntttrs * any one tirne in a number of roles thmughoutthe txanch. The branch covets many area5 of work from admin to Jnimal welfare. The branch high leY¢l of skilb amore its trust¢e& paid stsff and volunteers and is w¢ll placed io rneet the continuing ¢hallenge5 of th¢ ch¥ity sector. Ongoing a55¢5smeni rakes place at all levels within the organi5ation and action will be taken w bridge any skills by individual rnenioring Jjdlor exiernal courses. All policies and procedures are periThlically reviewed io ensure compliance with current employinent laws. Retsll The shop5 continue to have paid Manager5 and Assistsni Managw5. Imrt the mojor bulk of WO isachieved by volunteers in n)les such as s(rtin& SMin& and till work. The shops are slill in need of a jyb aTrd with the RSFfA rebr¥nding f(f the bicentenary in 2024 National RSPCA offertd grants to update ihe sh)p signage in Iktober2W24. The St. Ives shop also rtteived a grant frrm the local ¢(wrKil for an upgrade io the shop fronts which were made lal¢ in September 2024. Unfmunatety, due to CLM)iinued w 5ale5 figure& the thcision thken in O¢tob¢r 2024 to Dot renew the lease ID St. Ives. Orggnisatioll41 m•¢ters There have be¢n 8 f¢w changes in stswcNre within the management team withirt the shops to fa¢ilitste keepin8 stsff costs loa minimum to mwage the ever-inereasing cost5 of rnnning the branch. Vinted became a m(Ke gUlarS0rtc of income towards the end of ?24 in an effon to irKrease our online sales wesertt. Volunteer5 continue to k a source of supwn that helps lo keep the branch owational - w¢ could not Lchieve what we do without their contiThJed supN) Page 2
ROY AL SOCIETY F RTH PREVENTI TY TO ANIMALS CAMBRI ID-EAST HCI HIRE PORT FT E TRUSTEE FEBRUARY 2 T031DE THE PERIOD ER 2024 ACHIEVEMENT AND PERFORMANCE Review gnd maln achievements AnitDI Welfrn Work- RehomiHg In 2024 ihe branch ¢(tInUed to work wilh Awrn LLMl8e io reF¥)me animals-mainty (h)gs. cats and rnbbits Due to the ever-increasing vet Costs and somdiwue5 the difficuliy in rehi¥ning (larye th)gs in particular) Ihe iyanch has been approaching it's Tehoming slightly differentty thi5 YW. Animals have been taken from th¢ N1011 netsyking list to be rdjomed as some vet treatments have already been admini#¢red prior to coming into branch care or w¢ have nett¥orked L1 animals thal made need Tnore than standard treaiment to branthes that ale equipted with their vei suites. With that in mind this year the branch has rehomed 4 cats and 23 dogs. (r inthkes In¢1 31 animals thai have been directly or indireeily come via ancthr blanch wue OriginlY InsOr intak& We also networked out 7 dogs and 20cats to other RSPCA centr¢s. Welfare AssLstn The branch provJes financial assistsnce toward% n¢u¢¢ring 8nd unexprcted vetertnary costs for animals belongin8 to people on benefit¥ low income& Also. those who afE hom¢les5 and in need of support. This year we dealt with 14 vouchers for neufrring (9 dogs. 3 cats and 2 rdtljits) and gAve oui 45 Youchers for veterinary supp)rt. This year due rising costs, many owners have not called to n¢uiertheirdoE4 and we have encouraged cat owners io ¢all Cats Prot¢¢tion as they offer very reasonable ald affordabk neuteriTrg cytion Page 3
RO SOCIE CRUELT R THE PREVEN ANIMALS CAMB EAST B NCH CI NOF ESHI Ml RTOF ETRU EB ARY 2024 FOR PERIOD IDEC MBER FINANCIAL REVIEW FlnaDti#l overview As an overview. the CIO received £308218 of income (kning the peri(xJ. whKh included £191382 transferred from the unincorporated chariry and hal JIg01gs totslling £142528 giving a surplus of £165.6. The fijnds Caled forwan aTe £165,690 are all general ndS with no r¢5tri¢iioThs. The income of the CIO is princip311y fri sknp sale5. Thi5 y¢ar the branch a]so received gr for work on the St. Ives shop and n¢w signage for bcrth of the Mwch shops. As detailed in nrte 3 shop sales were £93.752 and othtr fun&rnising activities were £16,112. Dfrnations poli¢y The brdnch policy on public donations is that all donatbons to our branth are for ihe Ixnefit of ihe animals in the branch are4 un1¢55 Stiplllad by ihe donor th the money 51x)uld go iowards a certain woject. If it is in the power of the branch that the donor is infonn¢d ihi$ will happen. Iw¢ome Usualty, the main sources of income are genered through {k)nationr5es ai the braTh shop& coll¢rtion b)xes and planned fuT¥Jraisin8 &tivities. It is arequiremenl of g( rtnancial practice toeFLwre that MO LSkewasideio proteci the CIO a8ainst drops in income or allow it to take advantage of new opp(thniiiek The mty)ey in reserve is to provide a buffer and to mairttsin a healihy financial positior4 iwond which mcY L7n be leaSed for slf1£ us< agreed by the mistees, and monitored accordin81y. The amount of reserves mow will be reviewed exh year as part of the fonvard business strategic plannin& It is a requirement of all Chariti¢s by law to declare their reserves FoIKy within its #nnual rew to ¥411 #akeholdeTS and to give a full explan1) of th¢ rtasons why. The branch operates a Tesery¢ xcount allowing ihe brdnth io effectively remain in business. The fund5 genera¢¢d by monthly income from donalions. shops and f)draisIng are paid into the current accouni a5 working money. Th¢ wrrent account allows the branch to budget on the knis of wh canes in can be spent oui within defined rules of authority for ¢xpenditure. Adjustments are rnade in the case of large (mlaY$ wch match fundHig for opening 8 sh(y. The re5ffve account is a iwilding account allowing tht brnnch io become 5tr0n¥er finan¢ially. allowing the branch io plan forward and impr(Trve it5 scope of animal welfare. The bran¢hS incoming resourc expended reswrces and funds for the year 10 31 Dec¢mb¢r 2024 are sh¢)wn in ihe amiexed financial statemeM& The tdsis of prepantion of the annexed financial yaternents is in accor with the governing documents and is set out in the t¢s. Reserves poliey It is ihe policy of ihe Cambridgeshirt Mid East bTanch io maintain ihe free reseThes at a level ¢quival¢nt to 7 months UnrriCted eXndItUre (£1 Sok). Due to the continued urK¢rtainty we faced this year. we Mained pNdem in our spending, with the aim io Commit fully to more animal welfare speTrding when we the economy is in a more st8ble position. The trustee5 We of the opinion that ihis level of reserve5 is sufficient to med any rethdi(m in incoming resources. Free teserves are defined as unrestricted fund& n< held as gible &se The trustees have designated ssyne funds fOr¢xdI1Ure in the next 12 months principa]ly for
ROY AL UELTY Ml TY FOR THE PREVENTION OF JMALS CAMBRIDGESHIRE ST BRAN REPORTOFTH RIOD I ARY USTE T031 D BER - Continuing IQ supwrt ihe financial assistsn¢e scheme. FUTURE PLANS The bpdnch will continue to Iwk for the i%st ways toachieve its animal welfaregoals. With the bicentenary in June 2024, National RSPCA rebranded under the 'EverykJnd' banner which encourdges memiKrs of the public to gei involved - 'Everyone for every animal,. Narional RSPCA also reviewed its s¢ of Service (Ihe types of animals it collects) STRUCTURQ GOVERNANCE Af4D MANAGEMENT GoverAing doethment The CIO 1$ witroll¢d lry its governing dc1¢0L The governing document 1$ ihe ¢onsiitution thument whith wa5 signed in Lkcember 2023 Th¢ trnstees meet regularly awvj have a duty to identify and review the Tisks to which the CIO is exFosoJ and to ensure appropriate ¢ontrolsare in platr io provide reasonable &Ur¥nCe ag•in5t fraud and emjr. Each trustee is requirtsj to sign an annual twstee IkclarI thai confims their canmitment and ability to act th¢ role as a trute of the tanch. All meetings are fornially minuied. Reernitttktnt and appolntmbent of r*w irw¢f¢s Trus¢ee5 are elected annually ai the Annual General Meaing (the la held on the 28 June 2024 for the Unincooed eharity) aThl are drawn from nomina] individuals who have are members of the Bran¢h. Trnstees may also be ¢wed on to the committee Potential tnteeS ar¢ interviewed and d)served committee meeiings before being void [t0 the committee. A rewesentative the of trustees attends ihe RSPCA Fern Regional Board merfing& meeting fellow tnisiee5 and senior staff from other branches alon8 with National Society staff atbj memba5 of the RSPCA InsF¢Ctorate to sha knowledg4 best practice. brah experiences and building a netwiyk of wlleagues. of rlsk The branch has a Health & Safety Policy and all voluntrers and emptoyee5 have tttn pmided with additional H&S training w ensure their continued safw. Home visits have continued to be virtual. Reserve5 will be revi¢w¢d if tttynover conunues to dling Insuranc¢ p)licies are in pla¢e to ¢ov¢r Fknblic and Thir&Party liabilitie5 REFERENCE AND ADMINISTRATIVE DETAIIS RegLsttred CIO nurnbtr. 1207041
ROYAL IETY FOR THE VErffi LTV TO ANIMAiS MBRIDGESHIR MI[EAST BRANCH io RTOF FEBRU ETRU EES ERIOD MBE Registered ofllee 37- 39 High Street March Cambridgeshire PE15 9JJ Trustees F Harnmett (appointed 152.24) Mrs L Harold (a7ft1ed 152.24) {re5igned 18.12.24) Miss W Harold laprrf)inted 15224) Ms E Low¢ (apTN)inled 15.2.24) Mrs C O'Riordan (appoini¢d 15.224) N Bedford (appointed 18.12.24) D F Doughry (appointed 18.12.24) A Gamlin (appointed 18.1224) The Pir# TTuslees of ihe CIO. &$ deScrIt in the constituti(rfi. are those rnJs*es who had been ele¢d w the board of th¢ previous unin¢orporated chariry at the datrof signiffig th¢ con11110n in December 2023 and who were then #ill in 1st at ihe dat¢ of transfer on l August 2024. IndepeTrdefit ExamiDer Neil C Harding FCA Bradshaw Johnson Chartered AccountLS Croft Chambtts I l Bancroft Hitchin Hertfordshire SG3 IJQ Approved ty order of th¢ boanl of tn4ste¢s on 23 July 2025 and signed on its behalf by: F Hammett- Tnulee Page 6
YAL SOCIETY FOR THE PREVENTION OF CRUELTY ANIMA MBRIDGESHIRE mIE NCH TAT RTHEP NTOFT ISFEB IBILITI CEMB Y 2024 The trustres (wlK> aft also the directors of Royal Socidy for Etbe P[¢v¢ntI( of Cruelty to AnTmals Cambridgeshire Mi( East Branch CIO for the purposes of company law) are resp)nsibk for preparing the Report of the Trust¢e5 and the fmancioi sratements in accwdan¢e with applicabk law and United Kingdom Aceouniing Standards (United Kingdom Genernlly Acc¢pt¢d A¢courtting PrxtKe). Company law requires the ffiistees to prepare financial sMements for each financial year whith give a true fair view of the State of affairs of th¢ CIO and of The incoming r¢sourc¢s and application of resource5. including the income and expenditure. of the CIO for that riod. In preparing tkne financial suements, the trustees ate Twuired to select suiobk a¢¢ounting policies and then apply them consistently- observe the mdhixjs and principles ift the Charity SORP. make judgements and esiimates that we reAsable thi. prepare the finBn¢j swements on the goin8 concem basis unless it is inappr0wla io ry¢$um¢ that the CIO will continue in business. The trustees are re4x)nsible for keeping pmper a¢¢wnling JE¢ord5 which disclose with rrasonable accurw at any time the financial posiiion of the CIO and to enable them to ensure thai the financial ateMentS comply with the Companies Act 2iJ)6. They are also responsible for safeguarding the assas of the CIO arrtl heJKe for tsking reasonable steps for ihe prevention and d¢tection of fraud aj other Ie8[ar]lle$.
NDENT E INER'S REPORT YAL SOCIETY FO HEPR ELTY TO AIYIM AMBRI ID-E BRAN THET TEES NTION OF IRE Independent examine$ report to the trustees of RO &iety for the Prevent)n of Cruelty lo Animab Cgmbridgeshire Mid-East Brall¢h CIO ('the CIO,) I report to ihe charity truees on my examinaiion of the accI)ts of the CIO fty th¢ period 15 February 2024 to 31 December 2024. Responsibilities ad hsis of ftport As the charity's rrusttts of the CIO (and abso its directors for the purw15¢s of company law) you are reS1ble for the preparati of th¢ accounts in arcordance with the requirements of the Companies Act 2(K16 (Ihe 2006 Aa,). Having saiisfied mys¢lf that the accounts of the CIO not rwuired to awlit¢d under Part 16 of the 2(KJ6 Act and 4re eligibl¢ for indePeIent examination. I re[ in respect of my exarnination of your chariwsaccounts led out under Se£tion 145 of the Charities Aci 2011 (Ihe ?01 l Ad). In rying (MLÈ my examination I have followed the Dirtetions given by ihe Charity Commission under Seciion 145(5) (b) of the 2011 ACL IndepeTrdemt exami•er's $ia¢tmeAt SiD¢e your charity'5 gross inwme exceeded £250.IXKI ylr exwniner must be 4 memLrr of a listed IxKly. I can confinn that l 8m qualified to undert8ke the examinati Ixcause l am a member of the Institiite of Chartered Accountants in England and Wal. which is one of the listed bcdie& I have completed rny examinwioTr. I confimi no matteT5 have COMeMY attention in connection with the¢xamination giving me cause lo believe.. acccwnling recoS were not kew in YesF¢rt of the Company as required by SectiM 386 of th¢ 2(N)6 Act. or the accounts do not accd with ihose ryords: or Ihe accounts do ¢omplv with the accountiwd requirements of Section 396 of the 2006 A¢t other ihan any r¢quir¢meni ihat the accounts give a mie and fair view which is not a matter Considered as pan of an independent examiDalion: or the accounts have not teen prepared in attordwKe with the methods a] principles of the Sth¢em¢nt of Recommenthd Practice for w>uniing and rep)ning by chariti¢s (appli¢ab]e to charities preporing theirac¢ounts in accordance wilh the Financial R¢r*Yting StaThJard applithie in the UK and Rewblic of Ireland (FRS 102)). I have no concerns and h4ve come across no er matters in cryjnection with ihe examination to which attention should be drawn in this repM in order to enable a proper UfKluSwlng of th¢ #cc(wnts to be reached. Neil C Harding FCA Brddshaw Johnson Chart¢red Accountants Croft Chamb I l Bancrofi Hitchin Hertfordshi SG5 IJQ Page S
YAL IETY FOR THE PREVENTION OF Y TO ANIMALS CAMBRIDGESHIRE M1[EASr BRANCH ATEMEN HE PERI FJIYANCIA FEBR ARY2 IVIT T031 DE EMBER UnrthKted fund Ne5 INCOME AND ENDOWMENfs FROM Donions and kgacies 196,769 Charllable a¢tivitie5 Animal welfare and rehoming 1.180 Other trading Aetivilies Investment income 109.864 405 Tot#1 308218 EXPENDITURE ON Raisiftg fund$ 120J16 ChrIt1 aetiYiti¢5 Animal welfare and rehoming 22,212 Tot1 142 NET INCOME 165.690 TOTAL FUNDS CARRIED FORWARD 165.690 The notes fomi Iw1 of these financial st4ements Page 9
ROY AL SOCIETY FOR PREVEf4TION ELT ANIMALS CA RIDGE MI1EA BRAJY HCIO RE NCES DECE Unrestricted fijnd FIXEDASSETS Tangible assets CURRENT ASSM Siock5 DebtOT5 Cash at bank and in hand 324 17,877 165 183,496 CREDITORS Amounts falling within one year 10 (18,590) NET CURRENT ASSETS TOT AL ASSETS LESS CURRENT LIABILITIES 165.690 NET AETs FUNDS Unrestricted funds 12 165,6 TOTAL FUNDS 165.690 The CIO 1$ entitled to exempticffl fM audit uThJer Section 4r1 of the Companies A¢t 21K)6 for the p¢rid ended 31 De¢ember 2024. The members have not required the CIO to obthin an audit of its financial ststements for th¢ period ended 31 December 2024 in accordantt with Seaion 476 of the Componies Art 2W6. The truste athiowledge their re5pmsibilities for (a) ensuring ihat ihe CIO kee accounting re£ords that with Sections 386 and 387 of ihe Companies A¢1 2006 and preparing financial statements whKh give a true and fair view of the state of affairs of the CIO as al th¢ end of each financial year of 115 surplus or deficit for each finjncial year in xcordance w7th the rgquir¢rnents of Sections 394 and 395 aryj which otherwise comply with the requirements ofthe CompleS Ad 2006 relating to financial slat¢rnents. so far &4 4)plicabk w the CIO. (b) The ne5 f(Ym tArt of tlw financial $ements Page 10 ontinueiL..
CIETY FOR THE PREVENTION ALS CAMBRI EAST BRANCH CI LTY NCE 31DE These finantial $wements have teen prepxed in %cordwKe with the wovisTh5 applicable to CIO 5ubjext to the small companies regime. The finan¢ial statements were approved by th¢ Board of TnteeS and aud¥)ri5ed for issue on 2314 July 25 and were signed on its behalf ty: F Hammett. Tnlee The ThJte5 fLTh of these financial u*ments Page 11
ROYA RUEL CIETY L• R THE PREVE ANIMALS CA RIDGE EAST NCH NOF RE NO R THEP TH DISF ANC ARY TATE 4T03 NTS EM STATEMENT OF COMPLIANCE RSPCA Cambridgeshire Mi(kEa5t BTanch 15 a ¢harithble inc¢xFmted oywisation. The financial 5tatem¢nts have been prepared in complian¢¢ with Chariti¢5 SORP (FRS 102) as li applies to the finan¢ial ststements for the period ended 31 December 2024. ACCOUIYTING POLICIES Basts of prepri•g the fio•Acial slalements The financial ements of the CIO. which is a wblic benefil eihtity under FRS 102. have been prvp8r¢d in acc¢Kdanc¢ with the Cl4riiies SORP (FRS 1021 'Accounting and Rewjrting by Charities". Stat¢m¢nt of Rewmmended Practice applicable io ¢harities pwwing their accounts in accdanCe with the Financijl Rewrtin8 Standard apIe8b in ihe UK and R¢publK of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 Tr Financial RepcKting Statth applicable in the UK and Republic of Irelan(r and the C(#npani¢s Aci 2(KI5. The filwla1 sthments have been prepared wi(kr the histwical eo ¢onvention. RSPCA Cambridgeshire Mid-East Branth CIO meets ihe definiiiLm of a public benefit entity under FRS 102. Ineome All income is recognised in the Statement of Fin8rtial Aclivitie5 On the CIO has entiil¢rtwit to the nd& it is probable that the inwme will be rtceived the amount can be measured r¢liably. Expendltur¢ Liabilities are recognid as exFrtditure as soon as there is a legal or conanKtive obligation c¢)mmittill8 ihe CIO to chat expendiiure. il 15 probable ihat a tran5ftr of econorni¢ benefiis will be required in settlemeni and the amount of the obligation can be mered reliably. Expenditure is aCCnted for on an accruals basis and has been ¢lassified under headings that aggregate all c05t Tela1 to the cagory. Where costs cannoi b¢ directly attributed to particular headings they have been allrtated to aaivities on a ba51s consi5t¢nt wilh the of resources. T8ngllAe fjxed •wets Depreciith) is F0vided at the following anmrnl rntes in order io write off each Set Dver its esrimated useful life. Plant and machinwy 15% on reducing balance Stocks Stocks are valued at the lower of cost and net rtslisabk value. after making dye allowance fc obsole and slow moving items. T#xtion The CIO is exempt fiDm CO¢10 tax on its ch•ritsble aaivilie& Unrestricted funds can be used in X¢orthe with the chaTitable obFdive5 at the discrelion of the tru51ee& Restricied fimds can only i for particuknr reStrJ purw>se5 Withtn the objects of the CIO. Restrf¢tics arise when 5pecifted by the when funds are rnised foT Wticular restrithed purposes. Further explatIOn ofthe nawre and purpc6e of eo¢h fijnd is incIjed in the ni*e5 ¢0 ihe finJneial statements. Page 12 continu¢d...
L socirry FOR THE PREV Y TO ANIMALS CAMBRI AST BRAN cio P4TION ESHIRE THE FI ISFE AL STAT ARY 2024 R THEP ECEM ACCOUNTING POUCILS- ¢ontiwued Trade debtors Trade debtors are amounts due from volunlary 0[glSationS and iThJivbdua15 who have tsDd¢rt¥ken to fund or me the cost of servi¢ts provided. TTade debtors are recognid initially ai ihe transa¢¢ion price. A provision for the impairn)eni of trade debtors is emablished when there isobjeaive evidence thai th¢ CIO will not able to ¢olleet all amounts due ac¢ording to the original ternbs of the receivables. Cash xthd tsh eqmlvalents Cash and c&sh equivaknts CprIse c¥h on hand aryjcall deposits. and other short-temi highly liquid invesimen15 that are readily nVertIble to a known amounl of cash and are subject to an insignificant risk of ¢hange in value. Trad¢ rredltors rrade crediiof5 are obli8ions to pay for gthts or servKes have been acquired in the ordinary Urse of business from SUFvliers. AceounLg payable are classifi¢d as Trent liabilities if the CIO does not have an unconditional righL at the e)d of the reporting wi(Ml. io defer settlement of the creditorfor at least rwelve months after the rep)rting dale. If there s an unconditional right to defer settlement for at least twelv¢ months after the reporting date. they are pregented as nc-¢urrent liabilitles. Trade CThl1t are rewgnised initially at the transa¢¢ion price and subsequektty measured at the amorti c05t Using the effeetive interest method. OTHER TIL4DING A1vITIEs Fundraisin8 and other activiiies Shop sales 16.112 109.864 INVEsfMENT INCOME Deposit a¢¢ount inierest 405 NET INCOMEI(EXPENDITURE) Net in¢omeJ(¢xpenditure) is s¢a*d after Chargin&ereIting). Depreciation- owned assffls TRUSTEES, REMUNERATION AND BENEFITS There were no mrs. remuneration or other benefrts the wiod ended 31 tk¢¢mber 2024. T$t¢¢' expenses Th¢r¢ were no trusttts. expths¢s Fmid for ihe perithl ended 31 DecM)Lw2024. Pd8e 13 n¢inued...
ROY AL CRU IETY FOR T TY TOANIM PREV ION OF CAMBRIDGESHI HCI THEF DISFE NCI TAT RUARY 2024 R T E PERI 31 ER TANGIBLE FIXED ASSEIS Plant and rnachiwy cosr Additions DEPRECIATION Charge for year 116 NET BOOK VALUE At 31 December 2024 STOCKS Sto¢k$ 324 DEBTOILS: Amoufm FALLING DUE WITHIN ONE YEAR TTrde delxors Othtt debtors Prepayments 4,716 3.885 io. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdraft5 (see nctt I l) Trdde ¢reditots her crediiors Accrued expenses 317 2,388 10,311 18.5 ii. LOANS An ana]ysis of the maturity of10oN% is given below: Amwnts falling due within one yearon Ikmand: Bank overthafts 317 Page 14 continu¢d..
Y AL SOCIETY FOR THE PREVENTION OF UELT LS CAMBRID T BRANCH CI Mll FIN FEB IAL TA UARV 21n4 R THE ERIOD 3AD EMBER 2 J2. MOVEMENT IN FuNs Net movement in funds At 31.12.24 ulrestrict fnnds General fjjnd 165.69) 165,690 TOTAL FUNtKs 165.690 Net movem¢n¢ in fiw¥Js. included in the al)ove are &$ follows: IncominK ResourcLs Movem¢nt expended in funds Unrestrlctod funds Gener fuTh] 308.218 (141528) 165.6 TOTAL FUNDS 13. RELATED PARTY DISCLOSURES There wtr¢ no Telated m transactions for the period thded 31 Decembu 2024. Pgge 15