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
MIl￿EAST B
HCIO
HIRE
TENTS
THE FIN
HE PERIOD IS FEB
ARY
IAL
TATE
31 DECEMB
2024
Re￿rt of the Trnsttts
St*te*hent ofTrnstets' R¢sponsibilitrS
lTrd¢pendent Examl•eVs Report
Statement of Fin**tl*l Aetivit
B*laA¢e Sheet
Notes to the Fin8Aeial State￿ents
12 to 15

OYAL SOCIETY FOR THE PREVENTION OF
CRUELTY T
MALSCAMBRIDGESHIRE
MIl￿EA
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 AccOunt￿g and Reporting by Ch8rttie& &atement of
Recommended Pra(*i¢e applicable to chariti¢s prying their xcounts in accordanc¢ with the Financial Re￿rtIng
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 tr*Jtng 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 li￿lI1(leS were not transf¢rred from the
uninwbporaied charity until 1st Ausuu 2024 (Ihe Trnnsfer Date.). A set of ￿rOun¢S io the d*e of transfer for the
unincory)orated charity is availabk on the Cl)¥ity Commi%¥ion website. It is envisa8ed that the uninco￿Orated charity
will be ¢l￿d 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 VIn￿d 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 perfc*mantt is a￿lIable 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 prov*Jin8 with HR a￿1 Hexlth Safery advice and 5UPPOrt.
Farnell Clarke ￿ntiNe to provide iwkkeeping and pftyroll servitts
GoverDance
The decision th moveto Clohas been the mai￿thange lo ourgovernance during the yearandthe i*￿h 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 FY0vi5ior￿Qrthe S￿ement0f Recommended Practice..
Accounting and Reporting by Charities preparing iheir xcounts in a¢cordwnce with ihe Financial RepLWtin8 s￿dard
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 Q￿je(￿l¥¢$ of the N*ional Sociery at a I￿￿7 level, i.e. the use
of g1118wful means to prevtht cruelty. w(xnote kinthess and •ll¢vi*e suffering ofanimal&
The IN￿h 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 suN￿rt of these objectives are ihe eare and rethoming of animals tsk¢n in by
the S(Kiery's L￿al Ins[￿1•￿s. including the (4)e￿i0n of a welfare assist￿te 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 Compm￿nI 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& S￿Min& 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 ￿gUlarS0￿rtc 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
AnitD*I Welf*rn 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¢ N￿10￿11 netsy￿king list to be rdjomed as some vet treatments have already been
admini#¢red prior to coming into branch care or w¢ have nett¥orked L￿1 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 Origin￿lY Ins￿Or intak& We also networked out 7 dogs and
20cats to other RSPCA centr¢s.
Welfare AssLst*n
The branch prov*Jes 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 ￿JIg01￿gs totslling £142528 giving a surplus of £165.6￿. The fijnds Ca￿led 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 Stipllla*d 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 gener*ed through {k)nation￿r￿￿5es ai the braT￿h 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 m￿cY L7n be ￿leaSed for s￿lf1£ 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 explan*1￿) 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 (m￿laY$ 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
Unr￿riCted eX￿ndItUre (£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¢x￿dI1Ure 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 dc￿￿1￿¢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 Ikclar*I￿ thai confims their canmitment and ability to act th¢ role
as a tru￿te of the t*anch.
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
Uninco￿o￿ed 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 tn￿teeS ar¢ interviewed and d)served ￿ committee meeiings before being void [￿t0 the committee.
A rewesentative the of trustees attends ihe RSPCA F￿ern 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. bra￿h 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 d￿ling
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 (a￿7ft1ed 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¢ con￿11￿110n 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 Account￿LS
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
mI￿E
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 reAs￿able ￿thi.
prepare the finBn¢j￿ swements on the goin8 concem basis unless it is inappr0wla￿ io ry¢$um¢ that the CIO will
continue in business.
The trustees are re4x)nsible for keeping pmper a¢¢wnling JE¢ord5 which disclose with rrasonable accurw at any time
the financial posiiion of the CIO and to enable them to ensure thai the financial ￿ateMentS comply with the Companies
Act 2iJ)6. They are also responsible for safeguarding the assas of the CIO arrtl heJKe for tsking reasonable steps for ihe
prevention and d¢tection of fraud a￿j other I￿e8￿[ar]lle$.

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 tru*ees on my examinaiion of the accI)￿ts of the CIO fty th¢ period 15 February 2024 to
31 December 2024.
Responsibilities a*d hsis of ftport
As the charity's rrusttts of the CIO (and abso its directors for the purw15¢s of company law) you are reS￿￿1ble 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 indePe￿Ient 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 yl￿r 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 COMe￿MY attention in connection with the¢xamination
giving me cause lo believe..
acccwnling reco￿S 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 acc￿d 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 UfKluSw￿lng 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
N￿e5
INCOME AND ENDOWMENfs FROM
Don*ions 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
Ch*rIt*1￿ aetiYiti¢5
Animal welfare and rehoming
22,212
Tot*1
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
MI1￿EA
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 A￿ETs
FUNDS
Unrestricted funds
12
165,6
TOTAL FUNDS
165.690
The CIO 1$ entitled to exempticffl f￿M 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 Comp￿leS Ad 2006 relating to
financial slat¢rnents. so far &4 4)plicabk w the CIO.
(b)
The n￿e5 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 Tn￿teeS and aud¥)ri5ed for issue on 2314 July 2￿5 and were
signed on its behalf ty:
F Hammett. Tn￿lee
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 prep*ri•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 acc￿danCe with the Financijl
Rewrtin8 Standard ap￿Ie8b￿ 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 filw￿la1 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 recogni*d as exF*rtditure 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 me￿red reliably. Expenditure is aCC￿nted for on an accruals basis and has
been ¢lassified under headings that aggregate all c05t Tela￿1 to the ca*gory. 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
Depreci*ith) is F￿0vided 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#x*tion
The CIO is exempt fiDm CO￿￿¢10￿ tax on its ch•ritsble aaivilie&
Unrestricted funds can be used in X¢orth￿e with the chaTitable obFdive5 at the discrelion of the tru51ee&
Restricied fimds can only i* for particuknr reStr￿￿J purw>se5 Withtn the objects of the CIO. Restrf¢tic￿s
arise when 5pecifted by the when funds are rnised foT Wticular restrithed purposes.
Further expla￿tIOn ofthe nawre and purpc6e of eo¢h fijnd is incI￿jed 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[g￿lSationS and iThJivbdua15 who have tsDd¢rt¥ken to fund or me
the cost of servi¢ts provided. TTade debtors are recogni*d 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 t*sh eqmlvalents
Cash and c&sh equivaknts C￿￿prIse 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 obli8*ions 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 A￿1vITIEs
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&￿ere￿Iting).
Depreciation- owned assffls
TRUSTEES, REMUNERATION AND BENEFITS
There were no m￿r￿s. 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 FuN￿s
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