**REGISTERED CHARITY NUMBER: 201291**
**Report of the Trustees and**
**Unaudited Financial Statements**
**for the Year Ended 31st December 2023**
**for**
**RSPCA Hants & Surrey Border Branch**
**RSPCA Hants & Surrey Border Branch**
**Contents of the Financial Statements for the Year Ended 31st December 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Statement of Trustees' Responsibilities**||5||
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|16|
|**Detailed Statement of Financial Activities**|17|to|18|
**RSPCA Hants & Surrey Border Branch**
**Report of the Trustees for the Year Ended 31st December 2023**
The trustees present their report with the financial statements of the charity for the year ended 31st December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objective of the Branch is to promote the objective of the Society with particular reference to the Hants & Surrey Border area, in accordance with the policies of the Society. The Society's objectives are to promote kindness and to prevent or suppress cruelty to animals.
The policy of the Branch is to raise funds in the Hants & Surrey Border area to achieve our animal welfare objectives. Firstly, there is our Rescue & Rehoming Service of cats and kittens that we take into care. These are handed over by owners who are no longer able to care for them for a range of reasons or from RSPCA Officers on the grounds of abandonment, neglect or cruelty. These animals are cared for at a local private boarding establishment or with fosterers and re-homed when appropriate. Secondly, there is our Welfare Assistance Scheme which provides financial help to local owners on State Benefits or low incomes who have pets that are sick or injured. We make a contribution towards the costs based on a case-by-case basis. As part of our Welfare Assistance Scheme, we also provide free neutering and microchipping for cats, dogs and rabbits, again criteria dependent.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The trustees consider that the performance of the branch during 2023 has been extremely challenging owing to the cost-of-living situation. We have continued our prudent policy for charitable expenditure resulting in an increase in our reserves when compared with 2022. Reserves remain healthy at £538k.
The Branch continues to provide financial help to members of the public. It helps towards the cost of veterinary treatment for sick & injured pets. The Branch also fully funds free neutering and microchipping. 131 cats and other companion animals were rescued and re-homed during 2023. 90 cats and dogs were microchipped and 103 neutered.The Branch also provided welfare assistance for 212 dogs, cats and others. The trustees actively manage the welfare and re-homing expenditure to ensure that it is well targeted. The welfare voucher scheme was restructured to an electronic version replacing the outdated manual system. This has reduced costs and provides a more efficient service.
The Branch could not function without the support of its volunteers.New people are always welcome to support our fundraising efforts, provide support for re-homing and help out in our shops. To those who already help out, we are thankful for their support!
When planning our activities for the year, the Trustees have considered the Commission's guidance on public benefit.
## **FINANCIAL REVIEW**
## **Principal funding sources**
Our two shops (Ash Vale and North Camp) continued to produce the principal income for the branch. To this end a decision was made in 2022 to appoint a Retail Operations Manager to oversee both shops and set up uniform pricing structure, reduce overheads where possible and ensure best practice is applied. This has proved successful and value has been added to our sales and just as importantly removed certain bought in items with low margins The trustees continue to explore ways to manage operating costs efficiently and generate more income through promotion and fundraising.
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**RSPCA Hants & Surrey Border Branch**
**Report of the Trustees for the Year Ended 31st December 2023**
## **FINANCIAL REVIEW**
## **Reserves policy**
The Branch has adopted a formal reserves policy that takes into consideration our current reserves; anticipated income; ongoing welfare expenditure; fundraising expenses; other planned expenses and a contingency. The policy is intended to guide and inform how trustees plan expenditure through the year so that the branch will maintain satisfactory financial health. It is reviewed annually by the committee. The policy supplements the Treasurer's ongoing oversight of more frequent (monthly or quarterly) reviews with the Trustees.
At the 31 December 2023 the unrestricted fund amounts to a sum of £537,631 which the Trustees consider to be sufficient to cover the stated reserves policy.
## **Going concern**
The Trustees monitor and assess the charity's ability to continue in operation. Together with the level of reserves available to the charity, the Trustees conclude that the charity is a going concern.
## **FUTURE PLANS**
The Trustees had not envisaged any change in the way the Branch carried on its activities. However, with the Covid 19 and the cost-of-living situation, we had been forced to bring forward some longer-term plans. New revenue streams, including Easyfundraising, Amazon Smile, Music Magpie as well as online sales using eBay and Gumtree are now proving to have been worthwhile. We were able to attend some of our traditional fund-raising events in 2023 and hope to increase these in 2024. We will continue looking at ways of attracting volunteers and Trustee along with increasing Branch publicity, highlighting our activities and increasing our income. We are also looking to start visiting brownies, cubs, schools, etc to bring awareness to the young and explain the aims of the branch locally.
The increase in demand for our resources means that we have to continually monitor our expenditure policies. This will ensure we are using our generated income as effectively as possible with a sustainable, long-term approach to animal welfare.
We also continue to review new opportunities for expanding our income generation through retail, government assistance and fundraising.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The branch is an unincorporated charitable association and a branch of, and thus dependent on, the Royal Society for the Prevention of Cruelty to Animals, (the Society).
The Society was incorporated by the Royal Society for the Prevention of Cruelty to Animals Act 1932 (as amended), and is governed by the Acts and by the rules of the Society.
The branch is governed by the branch rules, and these accord with Rule XI of the Society's rules, and are approved by the Council of the Society. The branch is a separate registered charity.
## **Organisational structure**
The management of the Branch is entrusted to a branch committee, who are the trustees of the charity.
The method of appointment of new trustee members is set out in the Society's branch rules.
## **Key management remuneration**
The trustees consider the Board of Trustees as comprising the key management personnel of the Charity in charge of directing and controlling and operating the charity on a day to day basis. All trustees give their time freely and no Trustee remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in notes 6 and 15 to the accounts.
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**RSPCA Hants & Surrey Border Branch**
**Report of the Trustees for the Year Ended 31st December 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Investment policy**
The branch's investment powers are in accordance with those of the Society, which are set out in the RSPCA Act 1958. The branch can invest until needed any part of its capital and income not required for the immediate running of the branch.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
201291
## **Principal address**
Karen Folkes 47-49 Camp Road North Camp Farnborough Hampshire GU14 6EN
## **Trustees**
S Littlewood J Cardew M Newman V Leonard S Herber P Herber M Wingate S Hathaway K Lawrance (appointed 1.3.2023) S Rotherham (appointed 1.3.2023)
## **Independent Examiner**
Neil Hollingshead F.C.C.A Whiteleys Chartered Certified Accountants Sovereign House 155 High Street Aldershot Hampshire GU11 1TT
## **Professional Advisers**
Bankers: Natwest, 45 Park Street, Camberley, Surrey GU15 3PA The Co-operative Bank The Charities Aid Foundation Bank Solicitors: Bates Solicitors, 67 Fleet Road, Fleet, Hants GU51 3PJ.
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**RSPCA Hants & Surrey Border Branch**
**Report of the Trustees for the Year Ended 31st December 2023**
Approved by order of the board of trustees on 29th May 2024 and signed on its behalf by:
S Littlewood - Trustee
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**RSPCA Hants & Surrey Border Branch**
## **Statement of Trustees' Responsibilities for the Year Ended 31st December 2023**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
-5-
**Independent Examiner's Report to the Trustees of RSPCA Hants & Surrey Border Branch**
## **Independent examiner's report to the trustees of RSPCA Hants & Surrey Border Branch**
I report to the charity trustees on my examination of the accounts of RSPCA Hants & Surrey Border Branch (the Trust) for the year ended 31st December 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Neil Hollingshead F.C.C.A
Whiteleys Chartered Certified Accountants Sovereign House 155 High Street Aldershot Hampshire GU11 1TT
29th May 2024
-6-
**RSPCA Hants & Surrey Border Branch**
## **Statement of Financial Activities for the Year Ended 31st December 2023**
|2023
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
129,131
**Charitable activities**
Local & national animal welfare
12,900
Other trading activities
2
252,004
Investment income
3
6,150
Other income
111
**Total**
400,296
**EXPENDITURE ON**
**Raising funds**
Other trading activities
139,222
139,222
**Charitable activities**
Local & national animal welfare
105,482
**Total**
244,704
**NET INCOME**
155,592
**RECONCILIATION OF FUNDS**
Total funds brought forward
382,039
**TOTAL FUNDS CARRIED FORWARD**
537,631|2022
Total
funds
£
56,931
8,880
238,339
623
147|
|---|---|
||304,920|
||124,442|
||124,442
106,036|
||230,478|
||74,442
307,597|
||382,039|
The notes on page 0 form part of these financial statements
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**RSPCA Hants & Surrey Border Branch**
## **Balance Sheet 31st December 2023**
|2023
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
8
2,012
**CURRENT ASSETS**
Stocks
9
98
Debtors
10
16,972
Cash at bank and in hand
527,002
544,072
**CREDITORS**
Amounts falling due within one year
11
(8,453)
**NET CURRENT ASSETS**
535,619
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
537,631
**NET ASSETS**
537,631
**FUNDS**
12
Unrestricted funds
537,631
**TOTAL FUNDS**
537,631|2022
Total
funds
£
1,809
50
14,582
389,387
404,019
(23,789)
380,230
382,039
382,039
382,039
382,039|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29th May 2024 and were signed on its behalf by:
S Littlewood - Trustee
The notes on page 0 form part of these financial statements
-8-
**RSPCA Hants & Surrey Border Branch**
**Notes to the Financial Statements for the Year Ended 31st December 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The trust constitutes a public benefit entity as defined by FRS102.
The financial statements are presented in Sterling (£).
## **Going concern**
The trustees monitor and assess the charity's ability to continue in operation and this together with the level of reserves available to the charity lead the trustees to conclude that the charity is a going concern.
## **Income**
The general principle is that incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. However the nature of much of the income is voluntary, and can only be included on a cash basis. This includes any share of the national door to door collection, which is apportioned between branches, in some cases over a year after the collection, and the amount received by the branch is not under its control.
Government grants are recognised in the profit and loss account, on an accruals basis, when there is a reasonable expectation that the conditions attaching to the grant will be complied with and that the grant will be received.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Charitable activities**
The branch charitable activities relate to the operation of the veterinary care and animal re-homing scheme.
## **Tangible fixed assets**
Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:
|Fixtures and fittings|-|20% on reducing balance|
|---|---|---|
|Motor vehicles|-|20% on cost|
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**RSPCA Hants & Surrey Border Branch**
**Notes to the Financial Statements - continued for the Year Ended 31st December 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Tangible fixed assets**
On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.
## **Stocks**
Stocks are measured at the lower of cost and selling price less cost to complete and sell.
Cost is calculated on a first in, first out basis and includes all costs of purchase and other costs incurred in bringing the stocks to their present location and condition.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases
The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments.
Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life.
Operating lease payments are recognised as an expense on a straight line basis over the lease term.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Financial instruments**
The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
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**RSPCA Hants & Surrey Border Branch**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an 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.
## **Impairment of non-financial assets**
At each reporting date non-financial assets not carried at fair value, like plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.
Stocks are also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of or stock group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.
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**RSPCA Hants & Surrey Border Branch**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2023**
## **2. OTHER TRADING ACTIVITIES**
|Fundraising events
Shop sales of donated & bought -in goods
**3.**
**INVESTMENT INCOME**
Deposit account interest
**4.**
**SUPPORT COSTS**
Local & national animal welfare
**5.**
**INDEPENDENT EXAMINATION FEE**
Fees paid by the charity for assistance in the preparation of the
accounts and the independent examination of those accounts||2023
£
2,011
249,993
252,004
2023
£
6,150|2023
£
2,011
249,993
252,004
2023
£
6,150|2022
£
807
237,532
238,339
2022
£
623
Governance
costs
£
1,175
2021
£
1,100|
|---|---|---|---|---|
||||2022||
||||£||
||||||
||||1,150||
||||||
||||||
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.
## **Trustees' expenses**
During the year five trustees were reimbursed expenses in the sum of £ 1,771 (2022 £344). The monies related to equipment, telephone, postage costs and disbursements incurred by the trustees in relation to their service for the charity.
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**RSPCA Hants & Surrey Border Branch**
**Notes to the Financial Statements - continued for the Year Ended 31st December 2023**
## **7. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries
Other pension costs|2023
£
105,588
1,550
107,138|2022
£
88,459
1,156|
|||89,615|
The average monthly number of employees during the year was as follows:
|Fundraising
Animal Welfare|2023
7
1
8|2022
7
1|
|---|---|---|
|||8|
No employees received emoluments in excess of £60,000.
In addition to employed staff, the charity also relies upon the 75 or so volunteers who are involved in all the branch activities.
## **8. TANGIBLE FIXED ASSETS**
|**COST**
At 1st January 2023
Additions
At 31st December 2023
**DEPRECIATION**
At 1st January 2023
Charge for year
At 31st December 2023
**NET BOOK VALUE**
At 31st December 2023
At 31st December 2022|Fixtures
and
fittings
£
12,556
946
13,502
10,747
743
11,490
2,012
1,809|Motor
vehicles
£
6,990
-
6,990
6,990
-
6,990
-
-|Totals
£
19,546
946|
|---|---|---|---|
||||20,492|
||||17,737
743|
||||18,480|
||||2,012|
||||1,809|
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**RSPCA Hants & Surrey Border Branch**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2023**
|**9.**
**STOCKS**
Stocks
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
VAT
Prepayments and accrued income
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Taxation and social security
Other creditors
**12.**
**MOVEMENT IN FUNDS**
At 1.1.23
£
**Unrestricted funds**
General fund
382,039
**TOTAL FUNDS**
382,039
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
400,296
**TOTAL FUNDS**
400,296|2023
2022
£
£
98
50
2023
2022
£
£
3,430
3,370
13,542
11,212
16,972
14,582
2023
2022
£
£
5,774
16,747
-
1,858
2,679
5,184
8,453
23,789
Net
movement
At
in funds
31.12.23
£
£
155,592
537,631
155,592
537,631
Resources
Movement
expended
in funds
£
£
(244,704)
155,592
(244,704)
155,592|
|---|---|
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**RSPCA Hants & Surrey Border Branch**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2023**
## **12. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.22|in funds|31.12.22|
||£|£|£|
|**Unrestricted funds**||||
|General fund|307,597|74,442|382,039|
|**TOTAL FUNDS**|307,597|74,442|382,039|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|304,920|(230,478)|74,442|
|**TOTAL FUNDS**|304,920|(230,478)|74,442|
|A current year 12 months and prior year 12 months combined position is as||follows:||
|||Net||
|||movement|At|
||At 1.1.22|in funds|31.12.23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|307,597|230,034|537,631|
|**TOTAL FUNDS**|307,597|230,034|537,631|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
705,216
705,216|Resources
Movement
expended
in funds
£
£
(475,182)
230,034
(475,182)
230,034|
|---|---|---|
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**RSPCA Hants & Surrey Border Branch**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2023**
## **13. OTHER FINANCIAL COMMITMENTS**
a) The North Camp premises are occupied under a fixed term lease to February 2025 at an annual rent of £18,000.
b) The Ash Vale premises lease was extended for 10 years in 2020 at an annual rent of £18,000.
## **14. RELATED PARTY DISCLOSURES**
At the year end the charity owed trustees NIL, (2022: NIL).
## **15. ULTIMATE CONTROLLING PARTY**
For the whole of the current and previous period the charity was controlled by its trustees.
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**RSPCA Hants & Surrey Border Branch**
## **Detailed Statement of Financial Activities for the Year Ended 31st December 2023**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Legacies
Subscriptions
**Other trading activities**
Fundraising events
Shop sales of donated & bought -in goods
**Investment income**
Deposit account interest
**Charitable activities**
Animal adoptions
**Other income**
Commission received
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Shop purchases
Wages
Pensions
Other shop operating costs
Other fundraising costs
Legal fees
Fixtures and fittings
Loss on disposal of fixed assets
**Charitable activities**
Wages
Carried forward|2023
£
37,854
16,392
74,402
483
129,131
2,011
249,993
252,004
6,150
12,900
111
400,296
1,405
84,595
1,550
50,437
409
83
743
-
139,222
20,993
20,993|2022
£
36,186
18,248
2,000
497|
|---|---|---|
|||56,931
807
237,532|
|||238,339
623
8,880
147|
|||304,920
1,557
73,236
1,156
48,053
25
-
375
40|
|||124,442
15,223
15,223|
This page does not form part of the statutory financial statements
-17-
**RSPCA Hants & Surrey Border Branch**
## **Detailed Statement of Financial Activities for the Year Ended 31st December 2023**
|**Charitable activities**
Brought forward
Veterinary scheme
Animal board costs
Donations & headquarters
Insurance
Motor expenses
Telephone
Postage and stationery
Advertising
Sundries
Bank charges
**Support costs**
**Governance costs**
Independent examination fee
Total resources expended
**Net income**|2023
£
20,993
35,756
37,275
-
837
2,139
2,103
742
-
745
3,717
104,307
1,175
244,704
155,592|2022
£
15,223
47,434
31,303
1,200
651
1,819
1,884
1,197
33
603
3,539|
|---|---|---|
|||104,886
1,150|
|||230,478|
|||74,442|
This page does not form part of the statutory financial statements
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