REGISTERED CHARITY NUMBEIL. 202037 REPORT OF THE TRUSTEFS AI¥D UNAUDrfED FINAIYCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEPABER 21123 FOR ROYAL SOCIETY FOR THE PREVENTiof4 OF CRUELTY TO ANIMALS BEDFORDSItIRE NORTH BRANCH GKP (Ampthilll Limit 3 tX)olittle Yard Froghall Road Ampthill BedfoTdshir¢ MK45 2NW ROYAL SOCIETY FOR THE PREVEI¥TION OF CRiIELTY TO ANIMALS BEDFORDSHIRE NORTH BRANCH co1yrE￿5 OF THE FINANCIAL STATEMENTS for the Yexr Ended 31 DKCEMBER 2023 Pige Rwrt ofthe Trn￿e I to 3 IDdepellde•t Ei*mlTrer'i R¢port Sl8temttst of FID#n¢lal A¢¢lvkks Bllanee Sleet Notes t• the FI￿￿￿*1 Ststemellts 7 to 15 Det￿le￿ S¢*tement of Flwntlal Attlvlt 16 to 17 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMAIS BEDFORDSHIRE IYORTH BRANCH REPORT OF THE TRusfEES for the Year EBded 31 DECEMBER 2023 The t￿￿te¢S ptrsertt their teport with the fiDaneial 5tstan¢rtts ¢Jf thc ¢h8rity for the year amlcd 31 D￿ember 2023. The tn￿￿e8 h*v¢ *lopitd the provi5iVrts ofA¢¢ouDiin8 #nd ReportiD8 by awities: sth1￿¢￿t of Recommelldcd Pracuce applicBblc lo chariii¢s preparin8 th¢ir ￿¢0￿￿ts in accoTdJnce wilh the Finwctal Rwrtin8 Slandord Jppiiuble in the UK alld Republic ofIretsnd (FRS 102) (effective l Jamwry 2019). Objecllves illd *lm$ The Chwiry's objectiycs follow those of the Nationa] RSPCA. This etttsils prcvcotitt8 cruelty, promotin8 kinthcss and &lleYiating suIYeriu8 to atiAll￿5. in particular within the Branch 8rts WMI in accordaDC¢ io th¢ poli¢i¢s of the Nation81 RSPCA. RSPCA Bedfordshile Nonb aim$ to a¢hiev¢ thi$ by rdwmiD8 animats whith are lyrovght i￿0 their care boih by RSPCA Inspectors and the general public. These animal% Often abaudoned or have been mistyeaied. All anim￿5 in Bwich care rK¢iv¢ Va¢Tinary tr¢•trnrnt, VI￿1￿1$￿4 th￿telli￿ mi¢nxbipping. flea ty¢attJen¢ womw and are 85se5s¢d for relM)min& The Brancb continucs ￿ offer advice to the publi¢ iti mattets Concerni￿ 8ttiTuI welfav¢. r¢homing and ￿optiO PubU¢ beuellt The vusl¢es have read the general guidance Provid￿ by the Charity Commission with Tegard ￿ a slaternenl on the benefit ￿ the public. The eharity has established acrivities to aehieve its objectives for public benefiL The ch&rity aims io achieve these Objectiv￿ by promoting the work and objects of the Nati¢Mal RSPCA. Providing support io those people wbose animftls are in ft¢¢￿ promoting wd cthrc and welfare of animals gnd by rehomin8 abandond or mistyeafed pets. All of this a¢tivity is uffied out within the Branch 8re& The Braoth ¢ontinii¢s to off¢rvoluntwing Oppor￿￿¢S￿lthIV our51wps in btsth Bedford and Kempthl. ACHIEVEl￿ENT AND PERFORMANCE Ck•rltable a¢dvlde% Durin8 2023 re-homing was very slow with very few anillds corning to us via In5P¢¢tornt& We re-horn￿ a 10141 of 58 cats and 10 rabbits. The Chariry spcnt £7.055. throu8h our animal welfarc veterill￿ aid scheme, helping almost 100 pe￿own￿6 during th¢ y¢Jr. This is doMbl¢ the amount w¢ spent in the previous year and shows there 1$ still o 8T¢ai ned forthi5 type of help. Fwidrthlng actlvltt tkspire the difficult trading condiiions. expcrienced by all rctaila3, OUT Bedford cbarity siiop maintained a good l¢vcl of salls aT donations. In Sqjternbcr 2023 the Clwity opened a se¢oTMI shop in Kempslon. In th¢ f(w months to thc ¢nd of 2023 donations and sales weTe very ¢￿0￿ra81￿ Tr Kemp￿0Th shop has quickfy established itself and custorncr f¢￿back bcal extrctnely P￿tiVe. FlnADelg1 poslthiR The total Incon￿ ￿ thc yw¢nded 31st Decembu 2023 £130.626 (2022.. £97510). This repr¢%n￿ an increaK from 2022 of 34¥.. ExpendiDJre for ￿￿year £138.488. (2022: £100,799). This repre￿￿ted an inucase of 37%. Thi5 gave the Brnnch a deficit of £7,862 for the yeu {2022.. £3,289 dcficit). Rueryes p•M¢y The charity Curr￿1￿ h&8 £120219 of un￿striCted funds. There were fto restricted fun& as at 31 December 2023. This equates around 9 months of norn)*l nJmiinB ¢os(¥. Page I ROYAL SOCIKTY FOR THE PREVENTION OF CRLIELTY TO ANIMALS BEDFORDSHIRE NORTH BRANCH REPORT OF THE TRUSTEES for tke Ended 31 DECEMBER 2•23 The lingering effects of lockdown are still being felt and we are r¢ceivin8 2 8reater numbcr of requests for help frtsnj peopl¢ struggling to their p¢ts. Through our anitijal welfoFE s¢b¢rn¢ w¢ wru colltirtue to offer h¢lp with vet bi119 Ind ow attim81 food b4nk16 also supportin¥ prt own¢ts 8tnLBsIth8 to feed dJeÈr ￿. STrUCTURF. GOVERNANCE AT4D MANAGEMEIYT Governlng d•tumertt The dJoriLy is controlled by its govcrning documcnL a decd of t￿￿4nd ￿￿tituteS zn wiiD¢o* charity. Thc RSPCA Bedfor&shire North Brau¢h is a r4istered dwity. no. 202037 and is 8overncd by N￿10￿81 RSPCA Br¥nch Rules dated l Jonusry 2012 0ry8nl••dTrnal the￿re The charity 15 organised so thai the FKArd of tr￿￿￿￿$ votr tti order for decisions to be mode. Th￿teeS rncet at leth Bix llmcs p yw. The day to day Nmiing of the braDcb is OVeTxecn by the with the support of the BTsth Partnership Managcr (BPM), who 1$ employed by the N¥tionel RSPCA. The BPM wokn very closely with the Branch Manager. other emphytts and volunt¢us. Ad ho¢ expenth'tsue is gPPTov¢d by the Branch Mamger. major thisiotts expenditure are approved by Ihe Trustees. RtlAted partles The RSPCA Nationa] S(Kiety athintsters the Branch Icgacy on behilf of th¢ brancK for which they rettive a 2.5% fcc This fee is dethL¢t¢d fn)m any lewy then remitt¢d to thc braoch. The Brnnch p￿Tch3￿ goods from the RSPCA National So¢Éety for its own use & sale within the charity 5bop. In *dditioN the Branch receive5 a share of the nalional Door to Door fuhdrdi5illg donalion. Th¢ Branch also WOTks witll the ILKal RSPCA InSp￿tOr81¢ (employed by the Ngtion81 Society) to fidfil its chtiritabk Obiccti￿S. The Branth us¢d the callcry services of Mrs A R Doh¢rty. Tn2Stce, dur¢ng the y¢ar. D¢tails of the tranwtiolls ID th¢ period are dethiled in note 14 10 the accounts. Alison has now retired from pyoviding b0￿ing fttilities and th¢ Tn￿le¢S offer their tbanks for providirtg thes¢ facilitsts duriDB this pr¢wous years. Rlsk msnag¢mtnf Th¢ ability to 8TOW Sal￿ thrngh shops is ￿ on8oing ond prirtcipal risk for th¢ ChaTity. The nurnbcr tsf people fa¢iDg rinattci81 hardship as a re8uIt ofthe COBI of living CTiSi6 ¢re8les a risk reloiion to Intmel w¢ifoK Many people are ¢ontimiing to find it hard io Ca￿ for pets wired thwing lockdo￿. The Charity ¢oniinues to be TeliBnt on donatiom from the Eenet81 publi¢ whicb ar¢ not BuaraD*¢d. Re(*uitmenl and tratnang of voluntttls 1$ 2 Continued risk for the Clwity. On¢¢ again th¢ Branch Manager wthcd extrancly bard durmw the year to idelltify any income geoeration OPlMlthitie5 and appty forgra￿d funding whmer wibl¢ TheTrusiees r¢8u]aTly revicw finAn¢¢s Al Bohrd me¢tin85. REFERENCE AND ADMINISTRATtVE DETAllS Rtglstered Ch*rlty number 202037 Prlndpal #ddress 9 Thurlow Str¢¢t B¢dfoTd Bcdfordshire MK40 Iui Pw2 ROYAL SOCIETY FOR THE PREVENTION OF CRUFLTY TO AMMAL5 BEDFORDSHIRE NORTH BRANCH REPORT OF TRE TRusfEES for the Year Endcd 31 DECEMBER 2023 Tn￿1¢ Mr¥ J Waller (￿￿1rper$o￿) Mr S R (Trcasurerl Mr5 L Swift (Secrew) Mrs E PaTSO Mrs A R Dohcty Mrs S Hayww lThdepend¢Dt Ex#Mlner GKP (Ampthill) Limited 3 Doolittle Yard FToBhall Road Ampthill B¢dfordshir¢ MK45 2NW Approwl by ord¢r of the boaTd ofttwsR¢s OD.. Mrs E Parsorts. P88e 3 INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMAiS BEDFORDSHIRE NORTH lTrd¢pt￿de￿t txamlner's report to the trnsloes of Royal Sodety for tbt Preventlon ol Cr*lty to Anlm811 Bedforable and its amount ¢8n bc reliably. Legacy iDcome is r¢￿￿lse￿I WhcnY￿CipI is probobie CDtitIenW￿l8 establishe Incom¢ from don8tcd goods is measured ar the fair value of the goods uttlcss this is iznptxctical to me&sur¢ rcliably. i whi¢h ¢ase the value is d¢Tived from the c05t to the donor or the estimated res81e value. Donated fa¢Alities ind services Are [￿o￿Tri￿d in th¢ accounts wh¢n r¢c¢ivcd if th¢ value can be Teliably measured. No amoullts are iticluded for the contribution of 8cnctal volunttet6. Income from contracts for the supply of sctvices is tt¢0￿15¢d with th¢ delivery of thc contra¢trd scrviec. This is ¢lwifi¢d as unrestriaed futtds unless there is # coTrtrnch]al r¢quiT¢men¢ for 1¢ to be spertt ijn a EJarticu]ar PU4MJse and r¢tutned if unspeni in which case it may be regarded as restrieted. Expendltur Liabilities are recogDised as expenditure as soon H5 there is a1¢881 or constructive obliwion committin8 the ¢h&rity to thai exp¢nditwe. il is probablc thal a trinsfer of tt¢)nonllc benefits will be r¢quir¢d in sett]cment and thc arnount of thc obligation can bc measured rcliably. ExpendiNf¢ accijillitcd for on all accnJal% blsis 8nd has been ¢I￿lfied utsd¢r headings th81 gwegfyte 811 cost relaied to the utegory. Where costs cannot bc dire¢tly aitr"bbuted to rArtL¢ular headin8S they have b¢erL allocat￿1 io a¢tivities on ¥ basi$ ¢owi8t¢nt with ihe use of rcsource Futaitwe on raisill8 fvDds indude5 the costs ofall funthaL5ing a¢iiviti¢s. ¢v¢ot& tton4haritsble tradin8 aclivitie4 2nd the sale Ofd0T￿ goc4Js. Exp¢nditur¢ on ¢lwitable activities irKludrs all costs in￿￿[¢d by a charity in undertaking activities that further its chaTiiable ainw for the l￿fil of Its bcneficiarie& including those support costs and COSLS rel￿1n￿ ￿ the 80ve[Dw￿e of the charity 4)p)nioned to ¢haritable aclivitics. IKr ￿pendivJT¢ includes all exF￿11￿￿ thai i5 n¢ithrr ￿lated tsi raisin8 funth lor the ¢hurity nor part of its ¢xpcDdiiure on ¢h8ritsbl¢ ￿LIVi￿¢S Due ￿ a chanB¢ in ar￿untIng softwar4 presentation of d¢precialion ott fixed a￿t6 h45 been includEd within support sts. In prior yws il was included within govern￿ wsls. P￿7 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS BEDFORDSHIRE NORTH BRANCH NOTES TO THE FINANCIAL STATEMENTS- contltslled for tbe Year Ended 31 DKCEMBER 2023 ACCOUNTING POLlaES. ¢oDtknw¢d Ta￿￿1* Ilxcd Dq>rcciatiOtt is provided ￿ the followins *nmi•l Tates in order w write off ￿th *s8¢t over its ¢Airnatcduseful Itfe. Short I￿5¢hOld Fixtures aDd fittings Computer equipmenL StraiBhi line over5 years 15% on reducing balAnce 33% Lm reth¢ioB balance Tangibk assets are initially rccorded ai eosi •rnl subsequcntiy 5tatcd ai cost l¢ss any a¢cunvJiated dewttiatitin and impairnjertt losjes. Any tanglt >le assets carried ot revalual amounts arc at the fair valve at th¢ dat¢ of revaluation less Any subsCqUCDt acrumula¢eJ d￿￿]¥tion and subsequenl accumulared impgiTrn¢nt losses. Taxatlo Thc cbuily 15 ¢X¢TDPt on its charitable a¢tiviti¢& Unrestric*d fund5 c•n be wcd in accor￿ with the chaTstsbk obj'rtlives 8t the di%Mioll of thc tn￿le¢S. Restricted funds w only be ￿￿d for pgrt1ru1￿ te8tti4td within th¢ ¢ibi¢cts of the ch#rlty. Restrictions 8ri8e whcn ycified by th¢ donororwhen fithds are roised forpafiicul#rYestrictrA PUfF4)5¢5. Fwther ￿p1a￿atIOtt of th8nature and purpoge of eth fund 1$ i￿h￿l in thenotrs to the finati¢ial staternettts. Penjlox costs •ther pfyst-redremtht beAtfits The charity opertes a defincd ￿nSIOn s¢bettte. Contriiwtiolls payable to the charityts ￿nsIOn schemc gr¢ charged to the Sthtenbent of FiTMncial Activities in the period to which they relN*. DONATIONS AND LEGACIES 2023 2022 Tkniations Lcwi¢s Gr•m Subs¢riptiODS 1.637 3.140 i.IM)O ,425 183 6.027 903 5.748 Grants r¢¢¢iYc4 inchmled in the tsbov4 areas follows". 2023 2072 Other8tants Page 8 ROYAL SOCIETY FOR THE PREVENTION OF CRUF.LTY TO ANIMAtS BEDFORDSHIRE NORTH BRANCH NOTES TO THE FINANCIAL STATEMENts-tontlnved for the Yev Ended 31 DECEMBER 2023 OTHER TRADING ACTIVITIFS 2023 2022 Fundrni5Lttg even Shop in¢(Imc Adoptioo iticome Gift lid in¢om¢ Ra8s income HQ Door to d￿r Online sale5 2281 86.237 7J90 1.660 87 23,094 26 912 56232 9,970 82 23.154 120975 INVLSTMENT INCOME 2023 2022 Deposit account ititer¢st 222 IIAISING YUNDS R*L%ln8 dortatlolls l¢g•d 2023 2022 Costof goods sold Branch contribution 2.015 351 133 153 Otber tradlne a¢tlvltles 2022 S¢aff ¢osts Reni & rntej Li8ht & h¢at In511rancc Other motor& travel Telepljone & in(ernet Other offt¢¢ IT software & con5WDables Refi￿e & cle￿Il￿g fjenetal cxp¢ns¢5 Stora8c rcntal Bank charge5 Ryirs & maintenance 50.492 29.089 7.022 1.5J5 .035 1,669 699 .926 1.261 iJio 2.308 2.580 36.749 15,023 3J20 981 375 1,099 1,799 588 1024 104 Pase 9 continued... ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS BEDFORDSHIRE NORTH BRANCH IYOTES TO THE FINANCIAL ￿ATEMENTs- toDtinued for the Ye*r Ended 31 DECEMBER 2 RAISINC FUNDS. ¢•ntIn￿ed 107 078 CHARITABLE AcnviTILS COSTS DiTe¢t Totsls AdoptioD & wclfart OTHER 2023 2022 SuW￿rt¢0$ts O¢hercosts IndeE￿tht Examiners f¢H of £1.22012022: £1.170) TRUSTELS, REMUNERATION AND BENKFITS Th¢rc wue no tn￿¢￿ Temu1￿10n LY other benefits for the year etKitd 31 De