RSPCA Surrey East Branch Registered Charity No. 202280 TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SURREY EAST BRANCH Page11
CONTENTS TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023.................... REFERENCE AND ADMINISTRATIVE DETAILS......... STRUCTURE, GOVERNANCE AND MANAGEMENT.. TRUSTEES, RESPONSIBILITIES...,........ OBJECTIVES AND ACTIVITIES................... PUBLIC BENEFIT.... . . ADVANCEMENT OFANIMALWELFARE.................... CHARITABLE ACTIVITIES PURSUED FOR THE PUBLIC BENEFIT..................... PRINCIPAL RISKSAND UNCERTAINTIES.......................................................... HEALTH & SAFETY...... . FINANCIAL REVIEW.......... . RESERVES POLICY............................................................................................... CHARITABLEACTIVITIES.......................................................................................10 INDEPENDENT EXAMINER'S REPORTTO TRUSTEES .15 STATEMENTOF FINANCIALACTIVITIES..............................................................16 FOR THE YEAR ENDED 31 DECEMBER 2023............... .16 BALANCE SHEET................................... .17 NOTES TO THE FINANCIAL STATEMENTS....................................................... .18 Page12
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 REFERENCE AND ADMINISTRATIVE DETAILS CHARITY NUMBER: 202280 TRUSTEES: Mr G Barford (Resigned June 2023) Mr J Bassil (Co-opted from August 2023 and resigned March 2024) Mrs K Caulkin (Vice-chair) Miss S Dalton (Treasurer) Mr R Ings Mrs A Kortenray (Membership Secretary) Miss S Kortenray (Secretary) Mr R Osborne (Chair) PRINCIPAL ADDRESS: RSPCA Surrey East Branch CIO RSPCA Headquarters Parkside Building Chart Way Horsham RH12 1XH David Wheeler FCCA Cheeld Wheeler & Co Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surrey RH11RJ INDEPENDENT EXAMINER: BANKERS: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent: ME19 4JQ United Trust Bank One Ropemaker Street London, EC2Y 9AW Nationwide Building Society Nationwide House Pipers Way Swindon Wiltshire. SN38 1 NW HR Consultants Acton Jennings 53 Wesffield Road Page13
Wakefield WF4 6HU Payroll Services Three Counties Payroll Unit 14: Elgar Business Centre Moseley Road Hallow Worcester WR2 6NJ Page14
STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is constituted as an unincorporated association. The charity operates as a separately registered branch of the National RSPCA subject to its rules for branches (as updated in 2012). Trustees are appointed to the committee by election by branch members at the Annual General Meeting. The committee consists of at least five and not more than fourteen eligible branch members. plus up to three co-opted members (who need not be branch members). The committee may appoint a replacement committee member from eligible branch members to fill any casual vacancy. Induction and training is provided by the RSPCA. TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales 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 of the charity for that period. In preparing these financial statements, the trustees are required to: Select surtable accounting policies and then apply them consistently; Observe the methods and principles in the Charities SORP. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. and Prepare the accounts on the going concern basis unless it is inappropriate to presume the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and 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 charity rules. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page15
OBJECTIVES AND ACTIVITIES The objectives of the Royal Society for the Prevention of Cruelty to Animals are to promote kindness and to prevent or suppress cruelty to animals. The objects of the branch are to promote the work and objects of the RSPCA, with particular reference to the local area of the branch, by all lawful means and in accordance with the policies of the RSPCA. The main activities of the branch are: Providing acc(xnmodation and necessary veterinary care for animals rescued by RSPCA Inspectors and RSPCA Animal Rescue Officers: Financial assistance to eligible owners who cannot afford to pay the full cost of their animals, veterinary treatment andlor neutering. Undertaking home visits for potential adopters and post-homing visits; Supporting the work of regional RSPCA nters. Raising funds to meet the cost of this work - collections. donations and legacies. The RSPCA receives no government funding. During 2023, we employed a Branch Manager from May 2023. This is the first member of staff employed by the branch. PUBLIC BENEFIT The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefft guidance published by the Commission. ADVANCEMENT OF ANIMAL WELFARE Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicate an acceptan by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment. Page16
The Branch's animal weffare work: although local in nature, benefits society at large, and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities focus on promoting kindness and preventing or suppressing cruelty or suffering to animals and are undertaken to further these purposes for the public benefit. CHARITABLE ACTIVITIES PURSUED FOR THE PUBLIC BENEFIT We support our local RSPCA Inspectors by taking in, where we can, and free of charge, mistreated or abandoned and injured animals. The RSPCA Inspectorate (as well as providing education, infomation and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to 'the prevention or suppression of cruelty, part of the RSPCA objects, and promotes humane sentiments towards animals which involves moral benefit to humankind as a whole. We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this through a voucher scheme. This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment. We provide subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes. We do this by a voucher scheme. This work helps to control companion animal populations through neutering and benefits those on means tested benefits by giving them financial help to neuter and microchip companion animals, thereby promoting responsible pet ownership. Animals in our care re1ve veterinary treatment, vaccination, neutering, microchipping and are assessed for rehoming, This work helps to control the incidence and spread of disease and suffering through vaccination and neutering. We take in, free of charge, lost and injured animals. This work benefrts our local communty (including local authorities) by preventing animals straying and posing risk to themselves and to people through road traffic accidents. We respond to enquiries (both direct and via the society's national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need. We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding. Page17
PRINCIPAL RISKS AND UNCERTAINTIES The trustees actively review the risks which the branch faS on a regular basis through regular meetings of the trustees which cover operational and financial reviews. The trustees also examine other operational and business risks which the branch faces and Gonfirm that they have established systems to mitigate the significant risks, which have been identified as, Insufficient Trustees for the branch to continue Insufficient trusteelstafflvolunteers to undertake the activities of the branch including fund raising Non-complian with regulations Loss of income Insufficient income generation Losslreduced reputation HEALTH & SAFETY We are committed to maintaining high standards of health and safety and have a pclicy in place which outlines the ways in which we will achieve this. This policy is rerfiewed regularly to take account of changes. FINANCIAL REVIEW Our income was £120,532 (2022: £63,295) and our expenditure £57,626 (2022." £32,923) resulting in an excess of income over expenditure of £62,906 (2022.. £30,372). In 2023, the Branch's income was significantly increased due to the receipt of £49:040 from a legacy, and we are very grateful for being remembered in this way by Mr Philip Reginald Ralphs. At 3151 December 2023 we held reserves of £210,408,(2022: £147,503), of which £40,000 is in restricted funds and £170,408 in general funds. Our reserves and investrnent policy is to hold a suitable level of reserves. We do not knowingly invest in anything which causes ham to animals. Page18
RESERVES POLICY The reserves policy of the society is to maintain a level of unrestricted funds, not committed or invested in tangible fixed assets (free reserves). that will enable the charity to ensure a continuity of activity and the ability to adjust. in a measured way, to any significant changes in resources. The trustees estimate that an appropriate level of unrestricted reserves will be three years running costs. Should no new funds come into the charity, three years is felt to be the length of time needed to significantly increase our fundraising and therefore a reserve of this level is felt neSSary to maintain our current level of support to beneficiaries. Our existing level of unrestricted reseNes is 2 years 11.5 months of expenditure. THE BOARD OF TRUSTEES APPROVED THIS REPORT ON 14 MAY 2024 ome- Honorary Chairman Page19
CHARITABLE ACTIVITIES The main ways in which RSPCA Surrey East fulfils its charitable objects are by supporting the Inspectorate and providing financial assistants for members of the public within the branch area to subsidise neutering and veterinary treatment. Up until June 2023, we also provided pet food to local food banks to help those who are struggling with the cost of living. During 2023, we offered assistance to the Inspectorate and Animal Collection Team on seven occasions (2022: 13) of which four were taken up. The assistance offered included covering the cost of temporary private boarding due to lack of capacity in the animal centres run by the RSPCA National Society. The branch also provides support to the Inspectors by funding the cost of animals collected by the RSPCA and taken to Wildlife Aid in Leatherhead, (a charity which specialises in the rehabilitation and release of wildlife). This project provides a local solution of where to take injured and sick wildlife which redUS the suffering to the animals and also reduces the travelling time of the Inspectors and Animal Collection Officer, so enabling them to help more animals in need. We are very grateful to our colleagues at RSPCA Guildford and Epsom for providing the administration for the scheme. In 2023, the branch spent £50 (2022: £1,317) on this project. The reduction in support is due to changing priorities introduced by RSPCA National Society in relation to the collection of wildlife. We also promote the protection of wildlrfe from harn by taking part in an annual litter pick at Earlswood Lakes in conjunction with the Great British Spring Clean. To help reduce the risk of unwanted puppies and kittens (both cat and rabbit). the branch neutered 54 animals (2022.23) during the year. This was split between 32 dogs, 19 cats and 3 rabbits. As a rule during 2023, the branch did not support the cost of neutering cats as such cases are referred to Cats Protection who are the experts for caring for cat welfare needs although during the year we did neuter 19 cats. This policy has changed in 2024, as the Cats Protection have withdrawn their subsidised neutering scheme. The biggest area of support currently provided by the branch is to help those on means tested benefits within our branch area with the cost of emergency veterinary treatment. During the year, the branch helped 118 treatments for animals (2022: 93) (69 dogs, 45 cats and 2 other types of animals) to receive much needed veterinary care. Between June 2020-2023, the branch has supported the local foodbanks by offering a supply of cat and dog food as required by the individual banks, delivered to their doors within the time frame requested. Unfortunately, this service aSed in June 2023 due to the Trustee who ran this project stepping down as a Trustee. However, we do hope that we can restart the project soon. This project was made possible through the very generous grant of £499.65 from the Katherine Martin Trust and VIP Lifelines vouchers which were reiVed from Pets at Home. Through these two sources, the branch donated £840.65 (2022: £1302) worth of pet food. The foodbanks themselves believe that the support prevented the surrender or Page | 10
abandonment of a number of pets that would have been brought on by a lack of household funds to pay for their meals. The branch also supports the other work of the RSPCA by the supply of pet food to Milbrook animal centre and facilitating the purchase of a new floor at Leybourne Animal Centre. Pagel 11
Chairfs Ststement for 2023 As has become customary I'd like to start my Chairfs report by collectively thanking all my fellow Trustees for another year of commitment, hard work. and enthusiasm for animal welfare. I recognise and appreciate the support provided by my colleagues to me and each other. Especially as the last 12 months have seen Ghanges to the world around us which have negatively impacted our animal friends. Two that immediately spring to mind are the new war in Israel and the UK ban on XL Bully dogs. I'm glad to say that these challenges have been met with a steely detemination from everyone who believes in a world where all animals are respected and treated with kindness. First year with our new Branch Manager Improved our website/communication Improved our AWA prosseS Pulled together our new cat boarding agreement with RSPCA Ashford and RSPCA Canterbury Developed our new Trustee. volunteer, and staff Induction Packs The Branch Manager made a real difference this year but sadly resigned due to making the decision to move to Scotland with their family. We have embarked on a new recruitment campaign to find a replacement and hope to have someone in post by late Maylearly June. I'd like to take this opportunity to thank our outgoing branch manager for all their hard work and recognise how much their help and support has moved our Branch forward. I'd like to thank Kate Caulkin, my Vice-chair, for her unwavering guidance and support to the Branch Manager and fulfilling the line manager role required. With this being the first year of our Branch Manager role there has been a lot to work through. I'd also like to thank Kate for being my counsel and sounding board for my ideas and helping me shape my thoughts for the future of our Branch. I'd also like to show my appreciation for our Honorary Treasurer, Susan Dalton, who not only had to deliver her usual treasurer duties throughout the year but supported the Branch with administering the payroll, pension, and other financial activities for our Branch Manager role. Despite our recruitment efforts we continue to operate without a permanent Branch Secretary on the Board, and I would therefore like to recognise the continued selflessness, hard work and diligence from both Sara Kortenray and Annie Kortenray to temporarily cover the duties and activities required for this role. This year we finally signed the Grant Agreement with the National Society to release the £75,000 left to the Surrey East Branch by the Friends of South Godstone. This means we can now move forward with the recruitment of our new Animal Welfare Officer role in 2024 once we have become a CIO. Page | 12
The Surrey East Branch voted to be one of the "early adopters. of the new CIO status which will provide the branch with greater clarity of the Society rules and how we conduct ourselves as well as removing the personal liability on the Trustees and therefore making the role more attractive and WFth less risk. I hope we will have become a CIO by the middle of 2024. We also welcomed a new volunteer, Georgina Day, to the branch. Georgie already volunteers for Wildlife Aid Foundation in Leatherhead and is looking to expand her neOrk. Georgie is a successful Senior Project Manager with an IT background, and we are working with her to help create our Digital Strategy and better digital content to engage with our communty. Sadly, at the AGM last June: after a dedicated service to the Branch Graham Barford decided to step down as a Trustee. I'd like to thank Graham for all his support over the years and for volunteering with Ray Ings to administer and deliver support to our local Food Banks throughout the pandemic. I know this selflessness from Graham helped a huge number of families look after their pets at an incredibly difficult time for us all. In the Autumn the Trustees were approached by the RSPCA Purley, Caterham, and District Branch about a potential merger. The Purley Branch are looking to dissolve their Branch, but Twstees voted against a full merger and instead we have negotiated with the Purley Branch to enact a boundary change to adopt the north Surrey area back into the Surrey East Branch area. The Surrey East Branch have worked hard with the Purley Branch, the South London Branch, and the National Society to protect animal welfare in the area of the dissolving Branch. The South London Branch have decided to merge with the remaining Purley Branch area and I'm looking to building a close relationship with the South London Branch going fop#vard. The Branch continues to support the inspectorate and provide AWA to our community. This year we have helped 173 animals and given £29,044 in financial assistance to ensure we protect the welfare of animals. Our Branch Manager has ensured that we are able to provide a better: more timely service to our community. I'd like to thank Ray Ings for continuing to act as the Branch's Animal Welfare Advocate offering expert advice to the Branch Manager or his fellow Trustees and also for his role as our Branch Representative to the South-East Regional Board. I also like to recognise Ray's wider role in 2023 as the Vice-chair of the South-East Regional Board. Our Branch has continued to re1ve exlIent advice and guidance from our National Society's Branch Partnership team and especially Sarah Piggott as our Senior Branch Partnership Manager. The trustees were very sad to hear the news that Ellie Unmack passed away peafullY at her home on Sunday, 5 February. Ellie had a tremendous passion for animal welfare and was deeply involved with the branch for many years setving at different times as Chair and Treasurer. She also served on the RSPCA National Council. She was dedicated, incredibly hard working, and would go from manning collecting boxes to going home to care for case Page | 13
horses that local inspectors had brought to her. In recognition of her dedication to animal welfare, Ellie was awarded the Queen Victoria Silver Award in the RSPCA 2018 Honourfs list. Looking forward in early 2024 it is planned that all the Trustees locked themselves in a room for a day to discuss our vision: our mission, our strategic priorities for 2024, our ambitions and our values. All these will create our strategy for the Branch and I'm looking forwara to being able to present these at our next AGM. Finally, I'll end my Chairfs statement Wtth two closing remarks". I'm proud of our achievements I'm confident over our future Richard Osborne Chair Surrey East Branch Page114
INDEPENDENT EXAMINER'S REPORT TO TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SURREY EAST BRANCH I report to the trustees on my examination of the accounts of the Royal Society for the Prevention of Cruelty to Animals Surrey East Branch for the year ended 31 Dernber 2023. Responslbllltles and basis of report As the charity trustees of the Branch 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 Branch's accounts as required under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b} of the Act. Independent exarninerfs statement 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 Branch as required by Section 130 of the Act; or 2. That accounts do not accord wtth those records. or 3. That accounts do not comply with the applicable requirements conrnIng the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than the 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 whiGh attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. David Vvheeler David Wheeler - Independent Examiner David Wheeler FCCA Cheeld Wheeler & Co Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surrey RH1 1RJ Dated: 14p )29 Page115
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Noto$ Unrestritr Restricted TOTAL 2023 TOTAL 2022 INCOME DonaliDns and voluntary income Income from other activities 34.292 43.218 40,000 74.202 1 43,218 1 3,211 120,532 62,112 213 Investment income 3,211 80.532 970 63,295 TOTAL INCOME 40,000 EXPENDITURE Costs of raising funds Charitable activities 59 59 46.104 46,104 11,463 57,626 31.689 Governance costs TOTAL EXPENDITURE 1,235 32,924 57,626 NET INCOME I (EXPENDITURE) FOR THE YEAR 22.905 40,000 82,905 30,372 RECONCILIATION OF FUNDS TOTAL FUNDS AT 1 JANUARY 2023 147,503 170,408 147,5C3 210,408 117,131 147,503 TOTAL FUNDS AT 31 DECEMBER 2023 40,000 Page | 16
BALANCE SHEET 31 DECEMBER 2023 Notes 2023 2022 CURRENT ASSETS: Debtors Accrued income Cash at bank 58 1448 212,846 324 802 148,630 TOTAL CURRENT ASSETS 214532 149,756 CURRENT LIABILITIES: Creditors: Amounts falling due within one ear Sund creditors and accruals 3,944 2,252 NET CURRENT ASSETS NET ASSETS 210,408 147,503 THE FUNDS OF THE CHARITY: General accumulated fund Restricted fund TOTAL FUNDS 10 170,408 40,000 210,408 147,503 147,503 ON BEHALF OF THE CHARITY: sborne S Dalton Approved by the Charity on 14 May 2024 Pagel 17
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1 ACCOUNTING POLICIES Basis of accounting These financial statements have been. prepared under the historical cost convention and are in accordance with the Statement of Recommended Accounting Pract,ce (Charity SORP FRS102), the Charities Act 2011 and applicable United Kingdom accounting standards. The particular accounting policies adopted are described below and are consiotent wi;h previous years u iless otherwise stated. The society constttutes a public Jenefft entty as de!Ined by FRS102. Income Ali income is included in the statement of financial activtiies when the charity is entitled to the income and the amount can be quant'.fied with reasonable accuracy. The following specific policies are applied to particular categories cf income: Voluntary income is received by way of donations and gifts and is included in fvll in the Sta'emant of Financia:. Activities when receivable. Lifeline Vouchers recerved from Pets at Home are included as :.ncome when spent, with the accompanving expenditure also included. Membership subscription.s are accounted for when received. Donated services and facilities are included at the value to the Charty where this can be quantified. The value of seNices provided by volunteers has not been included in these accounts. Investsnent income Is included when retsived. 1ncom.ing resources from charitable trading activity are accounted for when eaned. Legacies are accounted for when the funds are reived. Grant income is treated as ir.come in the year it is received. Expenditure Expenditure is recognised on an accruals basis as a Siabilty is incurred. Expenditure includes any VAT which cannot be fvlly recovered, and is reported as part of the expenditure to which it relates.. Costs of generating funds comprise the costs associated with attracting voluntsry income and the costs of trading for fundraising purposes. Th,e notes form part of these financial statements Page118
Charitable expenditure comprises those costs incurred by the charity in the deli'¥/ery of its activrties and services for its beneficiaries. It includes boty costs that cati be allopated directly tc such activities and those COSLS o:= ap, indirect narJre necessary to SilPPOrt them including the salary sts of the Branch Manager. Governan costs include those costs associated with meeting the COD.Stitutional and statutory requi,'ements of tk..e charity and include the independent examiner fees and costs linked to the strategic management of the charity,. Equipment costs are tr'eated as expenditure in the year they are incurred and no depre-iation is applied. Salary costs - RSPCA Surrey East employed one part time member of stay from May 2023 (until February 2024,. During 2023, the total amjunt spent on salary was £8,165 and £301 was paid on Employerfs national insurance. Pension Costs - The cost of providing reti". ement pensions and related benefits is charged to expenses over the periods of the emplcyee's employnent and during 2023 totslled £115. Fund accountfng Unrostricted funds are available for use at the discretion of the trust6es in frtherance of the general objectives of the chartty. Deoignated funds are unrestricted funds eanTtarked by the Committee for part:.cular purpose¢ Restricted funds are Subje to restrictions on their expenditure imposed by the donor or through the temis of an appeal. The notes foTr. part of these financial statements Page i 19
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 2 DONATIONS AND VOLUNTARY INCOME Collections and boxes Door to door collections Donations i Le acies Membershi 210 23,094 | 23,218 1,616 2,735 49,040 1 35,500 352 449 74,102., 62,112 share from HQ 3 . INCOME FROM OTHER ACTIVITIES Fundraisin events Commission from et Insuran sales Grant for Animal welfare offIr - restricted income i Grants from other branches Grants from other or anisations 219 196 17 40,000 1 600 43,219 213 4 ' INVESTMENT INCOME Bank interest 970 970 3,211 5 EXPENDITURE ON RAISING FUNDS Fundraisin costs 59 59 6 CHARITABLE ACTIVITIES EXPENDITURE Veterinary fees and microchips (excluding foster animals), homeless animal costs, wildlife care, and rovision of su ort for Ins ectors and Rescue Officers Fosterin Insurance ! Branch contribution to regional fund and legacy rocessin costs Donations to other charities 29,044 23,422 1,589 943 216 13,599 3,245 46,104 2,428 3,306 31,689 The notes form part of these financial statements Page120
7 GOVERNANCE COSTS Inde endent examinerfs fee Annual Ger,eral Meetin Printin statione tela Da; rJtection fee Bank charoes Staff ccsts 900 110 778 35 60 9.580 12.243 840 99 180 35 81 hone & 1.235 2 TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS No members of the managemen committee received any remuneration during the year. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year. The Branch complies with the Branch Rules as issued by the National Society and has a number of related financial transactions wtth this organisation. The Trustees Ann Kortenray and Sara Kortenray are mother and daughter, Sara Kortenray is a signatory on the bank accounts, but Ann Kortenray is not. Related paty transactions have .Icluded: £40,000 received from the National Society cf the RSPCA as a grant to use to amploy an Animal Welfare Officer. 3 EMPLOYEE REMUNERATION AND PENSION RSPCA Surrey East employs one part time member of staff who earns less than £60k. A NEST defined contribution pension scheme is in place. VOLUNTEERS RSPCA Surrey East are very gratefv:. to the volunteers who helped the branch this year which included running our bookcase, prov'ding art work and publicity materials and supporting us at our annual Ittter pick. The notes form part of these financial statements P8ge121
TAXATION As a charity: '.he society benefrts frorn various exemptions from taxation afforded by tax legislation and is therefo,"e not liable to corporation tax on income or ga:,Is falling within those exemptions. Recovery is made from receipts undei Giti Aid. Expendi".ure subject to VAT wk,ich is not recoverable by the Branch is shown inclusive of the VAT. MOVEMENTS IN FUNDS At 1 January 2023 At31 December 2022 Income Expendi*ure Transfero Llnrestricted fund - General Restricted fund - AWO Totsl funds 147.503 80,532 57.626 170,408 40,000 40,000 SUMMARY OF FUNDS AT 31 DECEMBER 2023 Unrestricted Restricted TOTAL Debtors Accrued income Cash at ban.< 58 1.448 172.846 174,352 58 1.448 212,846 21L846 40.000 ao.oco Creditors Total fvnd8 3,944 170,408 3.944 210,408 The notes fom part of these finan,cial statements Page | 22