ORSPCA SURREY EAST BRANCH TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ROYAL SOCIEfY FOR THE PREVENTION OF CRUELTY TO ANIMALS (RSPCA) SURREY EAST BRANCH
Trustees Report and fine181 Statements for the *ar ended 31 December 2024 TABLE OF CONTENTS TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024..... ... Reference AndAdmlnistratlve Details........ Structure, Govemance And Management.. .. . Trustees Responsrbilities................. Objectives And Activities...... .. Public Benefit.............-....-.. Advancement ofAnimal Welfare.................. Gharltable Actlvltles PUUed For The Publlc Benefit..-.-...-... . Principal Risks And Uncertainties.. ... Heafth And Safety.... Financial Rewew...... Reserves Policy... . CHARITABLE ACTIVITIES.-............ .10 CHAIR'S STATEMENT FOR 2025 RSPCA SURREY EAST BRANCH ......... 11 INDEPENDENT EXAMINERS REPORT TO TRUSTEES OFThE ROYAL SOCIEfY FOR THE PREVENTION OF CRUELTY TO ANIMALS SURREY EAST BRANCH.. .14 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 . .15 BALANCE SHEEf 31 DECEMBER 2024.... 16 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024. .17
TiuslEes Report and FInala1 Statements for the year ended 31 December 2024 TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Reference And Administrative Details CHARITY NUMBER 202280 TRUSTEES Mr Richard Osborne (Chair) Mrs Kate Caulkin (Vicfrchair) Miss Sara Kortenray iss Susan Delton (Treasurer) Mr Ray Ings (resigned 31 December 2024) Mrs Ann Kortenray (resigned 31 December 2024) Mr Jeremy Bassil (resigned March 2024) Mrs Charlotte Parkes {Copted Trustee November 2024) PRINCIPAL ADDRESS RSPCA Surrey East Branch CIO RSPCA Headquarters Parkslde Bulldlng Chart Way Horsham RH12 1XH INDEPENDENT EXAMINER David Wheeler FCCA Cheeld Wheeler & Co Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surrey RHI IRJ BANKERS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ United Trust Bank One Ropernaker Street London EC2Y 9AW Nationwide Building Society Nationwide House Pipers Way Swindon WiTrtshire SN381NW
Trustees Report and Financlal Ststements forts year ended 31 December 2024 HR CONSULTANTS Acton Jennings 53 Westfield Rnad Wakefield WF46HU PAYROLL SERVICES David Wheeler FCCA Ch*ld whIer & Co Chartered Certified Accountsnts Redhill Chambers 2d Hlgh Street Redhill Surrey RH1 IRJ
Tiustees Report and Financial Statements for the year ended 31 December Z024 Structure, Governance And Management The RSPCA Surrey East charity is constituted as an unincorporated associalion. The charity operates as a separately registered branch of the National RSPCA subject to its rule for branches (as updated 2012). Trustees are appointed to the committee by election by the branch members at the Annual General Meeting (AGM) or co-opted during the year by Ihe Trustees at a monthly committee meeting. The committee consists of at least four and not rnore than fourteen eligible branch members, plus up to three co-opted Trustees (who need not be branch members). The committee may appolnt a replacement committee member from eligible branch members to fill any casual vacancy. The committee has three defined off icer roles being the Chair, the Trea$urer and the Secretary (currently vacant). In addition to these three officer roles the charity also appoints a Vice£hair at the AGM. The charity also employs a Branch Manager to deliver the day-to4ay operations of the Charity, and the Branch Manager has been given limited financial delegations in accordance with our Delegations Matrix. The charity ccmmittee meets regularly, usually on a monthly basis (either in person or virtually). trj administer and discharge our obligetions and ensure the charity is being managed accordingly. Trustees Responsibilities The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom accounting standards (United Kingdom Generally Accepted Accounting Practice). The law applicable ta 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 io-. Select surtable accounting policies and then apply Ihem consistently; Observe the methods and principles of the Chartties SORP; Makejudgements 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 slatements: and Prepare the accounts on the going concem basis unless it is inappropriate to presume the chartty will continue in operation. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial posttion of the charity and enable them to ensure that the financial statements compty with the Charits"es Act 2011, the Charrty (Accounts and Rerts) Regulalions 2008 and the provisions of the charty rules. They are also responsible for safeguarding the assets of the charity and hence for taking asOnable steps for the prevention of detection of fraud and other irregulatities.
Ti U15tJeJ Repprt and rinancial statemer.ts for the year ended 31 December 20?4 Objectives And Activities The objectives of the Royal Society for the Prevention of Crueltylo Animals (RSPCA) 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 objectives of the branch are.. Providing accommodation 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 treatments andlor neutering; Where necessary, undertakirlg home visits for potential adopters and follow up post- homing visits; Supporting ihe work of our southeast region RSPCA centres., Raising funds to meet the cost of this work - including collections, donations, fundraising events and legacies. Neitherthe RSPCA northe Surrey East branch receives any Government funding. During early 2024, the branch also recruited and employed a new Branch Manager after our previous Branch Manager resigned. Public Benetit The Trustees have vieWed the outcomes and achievements of our objectives and actlvities at each monthly Committee meeting throughout 2024 to ensure they remaln focused on our charity's aims and continue to deliver benefits to Ihe public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Commission. Advancement Of Animal Welfare Under the Chaiities Ac12011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefrt is clear, ri is sornaimes difficuft to quantify and must be balanced against any detriment. The branch's animal welfare work. atthc)ugh regional and 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 athiknes in 2024 and demonstrates the benefit provided to the public. AJI our charitable activrties focus on promoting kindness and preventing or suppressing cruelty or suffering to animals and are undertaken to furtherthese purposes for the public benefit.
Trustees Report and Financial Statements for the year ended 31 December 2024 Charitable Activities Pursued For The Public Benefit We support our local RSPCA Inspectors and Animal Rescue Officers by teking in. where we can. and free of charge. mistreated or abandoned and injured animals or by paying forthe temporary boarding of animals whilst they wait to be transferred to an RSPCA centre or rehomed with an adopter or fosterer. The RSPCA Inspectorate (as well as providing education. information and advice) rescues animals in distress and enforces laws against the cruel mistreatThent of animals in England and Wales by bringing prosecutions. The work is key to 'the prevention or suppression of cruehy. part of the RSPCA'S 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 in our branch area on low incomes and state benefrts. We do this through a voucher scheme and through the administration of our animal welfare assistance processes and procedures, The work benefits those in our branch area on means-tested state benefrts by giving them financial help to obtain care and treatment for companion animals in need of veterinary assistance. We provide subsidised neutering and microchipping of companion animals in our local branch area forthose on state benefits. We do this through 8 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 and facilitating responsible pet ownership. We provide and fund, through cat pod rental agreemerrts with the RSPCA Canterbury Branch and the RSPCA Ashford branch, temporary space for cats either rescued by the RSPCA Inspectors or Animal Rescue Officers in our branch area or from the National Society Animal Logistics waiting list. The RSPCA Inspectorate (as well as providing education, infomation and advice) rescues anitnals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. The work is key to 'the prevention or suppression of cruelty. part of the RSPCA'S objects and promotes humane sentiments towards animals, which involves ffloral benefitto humankind as a whole. Animals in our direct or indirect care receive veterinary treatment, vaccinations. neutering, microchipping and are assessed for rehoming suitability. This work helps to control the incidence and spread of disease and suffering within companion animals through vaccinations and neutering. We help find safe space for, free of charge, lost and injured domestic and wild animals within our branch area. This work benefrts our local communty (including local authorities) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents. We respond to enquiries (both directly and via the RSPCA Societies national call centre) from the public about animals in Dur branch area. The public benefits from knowing that we can intervene to assist animals in need where reported. We provide volunteering opportunilies for those who wish to support our work. including trusteeship, operational volunteers. fostering and fundraisirKJ. This benefits local people and companies Within our branch area by providing the possibility of doing work wilh or supporting animals. which is both cornpassionate and rewarding.
Trtislees Report and rincqncial Stitements for the yoar ended 31 December 2024 Principal Risks And Uncertainties The Trustees actively review the risks which the branch faces on a regular basis through our risk register, which is monitored at our monthly committee meetings, which covers both operational and financial reviews. The Trustees also examine other less frequent operational and business risks which the branch faces and confirm that they have established systems to rnitigate the most significant risks. which have been identified as.. Insufficient Trustees for the branch to continue- Insufficient Trustees, Staff andlorvolunteers to undertake the activities of the branch including. but not limited to, administration of the AWA and fundraising- Non<ompliance with applicable regulations/law- Significant loss of income,. Insufficient income generation to sustain activities,. Loss or reduced reputation Health And Safety The Trustees are committed to maintaining high standards of health and safety and have policies and procedures in place which outline how we achieve this. We have further strengthened our policies to ensure we are appropriately managing and mitigating all the risk associated with ernploylng our Branch Manager. These policies are reviewed, at least annually, to ensure that they remain up lo date with any applicable changes. Financial Review Our branch income for 2Q24 was £177A93 (2023= £120.532) and our expenditure was £124.217 (2023: £51,626) which resulied in an excess income over expenditure of £53,6756 (2023: £62.906) In 2024, the branch's income was significantly increased due to the receipt of £100.000 as part of the boundary change between the RSPCA Purley Branch and our branch. We also received a donation of £9,000 from the Magnus Trust. The Trustees would like to state that we are very grateful for this donation. In November 2024 the Trustees unanimously voted in favour of donating £50,000 to the RSPCA Canlerbury Branch to enable them to refijrbish (at their cost) and restaff (our donation) their mothballed rabbit unit. This further strengthens our partnership with the Canterbury Branch. These funds were transferred to Canterbury in December 2024. During 2024. we also received nolification from the National Society of three further legacies which are being processed and will now roll over into 2025. Again, the Trustees would like lo acknowledge these legacies and thank ihe donors. On 31 December 2024 we held reserves of £264.084 (2023: £210,408) of which £75,000 is in restricted funds for the future employment of our Animal Welfare Off icer. £74,251 is in
Trustees Report and Financial Statements for the year ended 31 December 2024 restricted funds following the boundary change with Purley Branch, and £114,833 is in general funds. Our reserves and investment policy is to hold suitable levels of reserves. We do not knowingly invest in anythirig which causes han to animals directly or indirectly. Reserves Policy The reserves policy for the National 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 wntinuity of activlty and the ability to adjust. in a controlled and measured way,to any significant changes in resources or demands. The Trustees estlmate that an appropriate level of unrestricted reserves for our branch will be three years, running costs. Should no new funds come into our charity, three years is felt to be the length of time needed to react and significantly increase our fundraising actNities and therefore a reserve of this level is felt necessary to maintain our current level of activity and support to beneficiarles. On 31 December 2024. our existing level of unrestricted reserves is I I months of current expenditure. In 2025, we are expecling the three legacies currently being admlnistered 10 be paid to the branch. Our new Branch Manager is also planning a number of events for 2025 and has increased our online fundraising capacities. All these should help address this current shortfall in our reserves.
Trustees Report and Financial SLitements for the year ended 31 December 2024 CHARITABLE ACTIVITIES In 2024, the RSPCA Surrey East Branch fulfilled its charitable objects are delivering the following primary activities: Supporting the RSPCA Inspectorate (Inspectors and AROS),. Providing financial support to members of the public through our AWA scheme; Subsidised neutering and microchipping-. and Facilitating the rehoming of cats through our cat pods rental agreements. During 2024, we continued to offer assistance to the Inspectorate and their Animal Collection Team. The assistance offeied primarily included covering the cost of temporary private boarding due to the lack of immediate available space in the animal centres run by the RSPCA National Society. The branch also provides financial support to the Inspectorate by paying for the cost of wild animals who have been hurt and collected by the RSPCA and taken to Wildlife Aid in Leatherhead, Surrey (a charity that specialises in the rehabilitation and release of wildlife). This scheme provides a much needed local solution for the Inspectorate to use to transport injured or sick wildlife. which in turn reduces animal suffering and reduces the Iravelling time for the Inspectorate (ortheir volunteers). thus enabling thern to spend more time helping other animals in need. We have been operating this scheme for a number of years now and the Trustees would liketo thank our colleagues at the RSPCA Guildford and Epsom Branch for their continued administration of this scheme. In SDrino 2024. we also Continued our annual Ittter picking event at the Earlswood Lakes, Redhill, In conjunction with the Great British Spring Clean Campaign. This event helps to promote the protection of wlldlife in our branch area from the harm that litter can cause. In 2024, our animal welfare assistance (AWA) scheme was still our biggest activty to support our local community by helping those on means-tested benefits with the costs of emergency velerinary treatment. During the year, we supported 126 treatments (2023: 118). including 82 dogs, 39 cats, 4 rabbits and 1 guinea pig, who received much-needed veterinary care, which supports our objects. Through our 4 cat pods that we rent from Ihe RSPCA Canterbury Branch (2) and RSPCA Ashford Branch {2). we have successfully supported the rehoming of 33 cats helping them find lovlng families and a new future. To hdp reduce the risk of unwanted puppies and kitlens (both cat and rabbit) wrthin our branch area we neutered 41 animals (2023: 54). This was split between 31 dogs. 7 cats and 3 rabbits. As Cats Protection withdrew their neutering scheme in 2024, we had expectwj a rise in the number of cats the branch would have to neuter but this does not seem to have occurred. In 2024, the branch also conlinued to utilise the quarterly Pets at Home VIP Lifeline voucher scheme. and through this scherne. we EKiught pet food. bedding and Supplies (excluding dog food due to Fts sFecialist nature) and donaied to the RSPCA Milbrook Animal Centre near Guildford and to ihe RSPCA Canterbury Branch. 10
Ti Ustees Report and Financial Statements forthe year ended 31 Detiember 2024 CHAIR'S STATEMENT FOR 2025 RSPCA SURREY EAST BRANCH This year has been another exciting year for us building on 2024, and we have driven another step change In our Branch and the animal welfare services we provide to our local community. to other RSPCA branches in the Southeast and to the wider National Society. Our year didn't start how we would have hoped. In last year's statement I spoke about Keeley resigning at the end of 2023. So, this meantthat we had to shift our focus onto recruiting our new Branch Manager in the first quarter of 2024. I'd like to thank Kate Caulkin and Sara Kortenray for their support in ensuring we had a very successful recruttment campaign after which we appointed Bemy Simco& who joined the team in May 2024. Sincejoining Berny has helped the Trustees transform our operations and services which I will talk about later. In April 2024 Jeremy Bassil sadly resigned as a Trustee from the Board. I'd like to thank Jeremy for his help while he was with the Branch. and I wish him all the best for his future endeavours. At the same time the Branch were in continued negotiations with the National Society, the RSPCA South London Branch and the RSPCA Purley Branch due to the Purley Branch Trustees making the difficult decision to dissolve their Branch. Ultimately it led to the agreement of a boundary change between the RSPCA Purley Branch and the RSPCA Surrey East Branch in July 2024 and I'd like to thank Sarah Piggott and her Branch Partnership team for their support in administering this change. I'd also like to take this opportuntty to formally welcome our new members who transferred to the Surrey East Branch as part of our boundary change. We also continued with the process of the Branch becoming a Charitable Incorporated Organisation "CIO" throughout 2024. We were not one of the "pllot" Branches so for most of the year this involved attending training evenls and workshops as the National Soclety better understood the process and amended the agreements based on the learning under the pilots. Outside Ihe 8ranch we saw significant challenges with the National Society arKI the RSPCA Assured scheme this year_ A group of animal welfare activists had carried out secret filming on RSPCA Assured farms which they said showed breaches of legal standards and regulations at around 40 farms. This discovery led to widespread criticism, protestor marches and requests from prominent RSPCA members such as Chris Packman and Brian May to suspend the scheme and from a coalttion of organisations foi the Scheme to be scrapped immediately. In September 2024 famous Queen guttaTiSt Brian May announced his resignation from his position as the RSPCA Vice President and sadly this was followed in December 2024 by the joint resignation of the President Chris Packham and the Vice President Caroline Lucas MP citirbg further concems about the scheme and the organisation's response. The Nalional Society did respond by launching an investigation and sending inspectors into over 200 farms. This led to two members being removed and five being sanctiorEd. They launched an independent investigation carried out by Crowe who published their report in October 2024 stating that "the scheme was operating effectively to assure animal welfare on member fams. 11
TrJ51oes Report and Financial Statements for the lear ended 31 December 2024 This shockwave and the impact on the public's confidence in the RSPCA was hard for me to watch but l am sure that under new leadership the Society will adapt and emerge stronger for the future. Now back to our Branch and back to ourjourney through 2024. If I look back at the year and consider our biggest achievements which I believe have had the greatest impact on animal welfare and on the professionalism of the Branch I would pick these initiatives. Our cat rehorning work. We have continued to maximise the opportunity our 4 cat pens with the Cantertjury Branch and Ashford Branches give us to help our feline friends successfully rehoming 33 cats in 2024. Being able to give these special companions new and improved lives in loving homes certainly motivates me and is why I feel privileged to be in this position. Our new and improved Branch website. As a committee, we decided that to continue to grow we needed to increase our presence and engagement in this digital age, so we have invested in a new branch website. I believe our amazing new website will allow us to better interact with our community and supporters to raise awareness of what we do and raise much nded funds. We have also better utilised our Facebook and Instagram accounts. Our new Rabbit Unit Partnership. In the Autumn the committee made the decision to partner up again with the RSPCA Canterbury Branch and we donated £50,000. This was to allow them to restaff their Rabbit Unit which they sadly had to mothball a few years earlier. This exciting new partnership will mean both branches can help care for and rehome countless rabbits in need. Our continued Animal Welfare Assistance (AWA) Scheme. In 2024 we have given much needed support and help to pet owners in our Branch area with unexpected and unaffordable vet bills. our AWA scfieme is an imporEani service we oi léi. iaiiu ViIIiI I il Ié I lèi of Berny, we have transfomed its operation, which will ensure that we can continue to help our community for years to come. In November 2024.1 was very pleased and excited to be able to welcome our new Trustee, Charlotle Parkes, who was c(Tropted into the committee and has since become our new Treasurer. At Ihis point I'd like to thank Susan Dalton for all her hard work and dedication over the last 7 years I have been here in delivering this critical officer role for the Branch, and to thank Charlotte for taking over and I look forward to working with you. The year ended how it started with very mixed emotions. December 2024 saw the dual resignalion of our two longest standing Trustees Ray Ings and Annie Kortenray. I can say that their resignations were received with both sadness and happiness. I do consider Ray to be Mr RSPCA, having worked wilh the charity for over 40 years. 17 of which as Chair of this Branch. Ray has made the enviable decision to immigrale lo Canada in 2025 and we will all miss him. I'd like lo thank Ray for his true icatIon to animal welfare and wish him all the best WTth his Trext adventure. knnie decided that after 14 years With the Brar¥th tt Yrds the rigtrt time to ep O)wn. Annie start&J al t years ap shakKKJ and organtsir4J tea and ce eveirts. PerSal. I wil realty m¢gs guidance ajyj chale? tMJt would like to thank her t for dedm)fi aThl Passi fof animal welfare. fm tkased that Annie will contirHJe wtlh the Branth as a vthJrrteer. Reflecting bacK fd like to rwnise the hwe impact that Berrry has alFeady had on this Branch. Bemy has not onty helped us with our extemal facing initiatTves and our AWA bul has also helped us with the less glamorous intemal tasks suth as streamlining our 12
Trustees Report and FIfiala1 Ststements forthe yearered 31 De¢ember 2024 processes, reorganBing our records and updating our policies and systems. This sometimes feels like a thankless task, but I'd like to say, hank you. Bern I normally do this first. bLrt finally. I would like to recognise and thank all my fellow Trustses, Kate. Sara, Susan and Charlotte for your time, your ideas, your passion and your trust. I'm confident that with your help, in 2025 we wlll achleve even more! Richard Osbome Chalr RSPCA Surrey East Branch 13
'$ for tho year ended 01 DeGen)ber ry024 INDEPENDENT EXAMINERS 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 (RSPCA) Surrey East Branch forthe year ended 31 December 2024. Responsibilities and Basis of Report As the charilytrustees of the Branch you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Yie Actl. 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 Tny examination I have followed all the applicable Direclions given by the Charity Commission under section 145{5)(b) of the Act. Independent Examiners Statement I have compleled my examination. I can confim that no matters have come to my attention in connection with the exarnination giving me cause to believe that in any material respect Accounting records were not kept in respect of the Branch as required by section 130 of the Act,. or That the accounts do not accord with those records., or That 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 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 nD concerns and have not corne across any 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. JkLL David Wheeler David Wheeler- Independenl Examiner David Wheeler FCCA Cheeld Wheeler & Co Chartered Certrfied Accountants Redhill Chambers 2d High Street Redhill Surrey RH1 1RJ Dated: . 14
TTUStees Report and Financial Statements for the year ended 31 December 2024 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Noles Unrestricted Restricted TOTAL 2024 TOTAL 2023 INCOME Donations and voluntary income 61.170 74.251 135,421 74.102 Income of other activities 35,000 35.000 43,219 Investment income 7,472 7.472 3.211 TOTAL INCOME 68,642 109,251 177,893 120,532 EXPENDITURE Costs of raising funds 4,771 4,771 59 Charitable activities 100,760 100,760 46.104 Governance costs 18,686 18,686 11.463 TOTAL EXPENDITURE 124,217 124.217 57.626 NEf INCOMEIEXPENDITURE FOR THE YEAR -55.575 109,251 53.676 61906 RECONCILIATION FUNDS TOTAL FUNDS AT 1 JANUARY 2024 170,408 40.000 210,408 147,502 TOTAL FUNDS AT31 DECEMBER 2024 114,833 149.251 264,084 210.408 15
TTU5tees Report and Fin3p,cial StateTnents for the year ended 31 December 2024 BALANCE SHEET 31 DECEMBER 2024 Notes 2024 2023 CURRENT ASSETS Debtors and Prepayments 22 58 Accrued Income 2.226 Cash at Bank 266,366 212,846 TOTAL CURRENT ASss 268,614 214.532 Creditors: Amounts falling due within one yéar - Sundry credltors and accrua 4,530 3,944 NEf CURRENT ASSErs Net Assets 264.084 210,408 THE FUNDS OF THE CHARITY 10 General accumulated fund 114,833 170,408 Restricted fund 149,251 40,000 TOTAL FUNDS 264.084 210.408 ON BEHALF OF THE CHARITY: Richard Osbome (Chair) Charlotte Parkes (Treasurer) 16
Trustees Report and Financial Slatements for the year ended 31 December 2024 Approved by the Charity on 4 June 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1. Accounting Pollcies Basis of Accounting These financial statements have been prepared under the historical cost convention and in accord8nce with FRS 102, the Statement of Recommended Accounting Practice (Charlty SORP), the Charities Act 2011 and applicable United Kingdom accounting standards. The particular accounting policies adopted are described below and are consistent wrth our previous years approach unless otherwise stated. Income All income is included in the statement of financial activities when the charity is entitled to the income and the amounl can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income-. voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Lifellne vouchers received from Pets at Horne are included as income when spent with the accompanying expendlture are induded. Membership subscriptlons are accounted for when received. Donated servlces can be included at the value to the Charity where this can be quantified. The value of the services provided by the volunteers has nol been included in these accounts. Investment income is included when reived. Incoming resources from chariiable trading a[vity are accounted for when eamed. Legacies are accounted for when the funds are received. Grant income is treated as income in the year it is received. Expenditure Expenditure is reoognised on an accruals basis as a liability In Incurred. Expenditure Includes any V AT which cannot be fully recovered. and is reported as part of ihe expenditure to which It relates: costs of generatlng fund5 cornprise costs associated with attracting voluntary Income and the costs of trading for fundraising purposes. Charitable expenditure comprises Ihose costs Incurred bythe charity in the delivery of Tts actlvltles and services for fts beneflclaries. tt Includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to supportthem including the salary costs of the Branch Manager. Governance costs include those costs associated with meeting the constitutional and ststutory requirements of the charity and include the independent examiner fees and costs linked to the strategic rnanagement of the charity. Equipment costs are treated as expenditure in the year they are incurred and no depreciation is applied. 17
TrJs.ees Report. )nd Financial Statements for the year ended 31 December 2Q24 These notes form part of the financial statements Salary costs- the RSPCA Surrey East Branch employed one part time member of staff. our Branch Manager, from May 202410 the end of this reporting period. The Branch Manager is still employed. During 2024, Ihe total amount spent on salary costs was £17,250 and £1,310 was paid on Employers National Insurance)- Penslon costs -the cost of providing retirement pensions and related benefits for the Branch Manager is charged to expenses over the periods of the employees employment and durlng this 2024 reporting period tolalled £826. Fund Accounting Unrestricted funds are available for use ai the discretion of the Trustees in furtherance of the general objectives of the charity. Design8ted funds are unrestricted funds earmarked by the Committee for particular purposes. Reslricted funds are subject to restrictions on their expenditure imposed by the donor orthrough the terrns of an appeal. 2024 2023 DONATIONSANDVOLUNTARY INCOME Door to door collection (share from NS HQ) 21,816 23.094 Donations 13.242 1,616 Legacies 49.040 Membership 363 352 Other 100,001 TOTAL 135,422 74.102 INCOME FROM OTHER ACTIVITIES Fundraising events 219 Grant for Animal Welfare Officer- restricted income 35,000 40,000 Grants from other branches 2,400 Grants from other organisations 600 TOTAL 35,000 43,219 INVESTMENT INCOME 18
Trustees Report and Financial Statements lor the year ended 31 December 2024 Bank interest 7,472 3.211 TOTAL 7.472 3,211 EXPENDITURE ON FUNDRAISING EVENTS Fundraising costs 4,771 59 TOTAL 4,771 59 CHARITABLE ACTivrriES EXPENDITIJRE Veterinary fees and microchips (excl. foster animals), homeless animal costs, wildlife care and provision of support for Inspectors and AROS 44,233 29,044 Insurance 463 216 Branch contribution to regional fund and legaey processing costs 6,064 13,599 Donations to other charities 50.000 3,245 TOTAL 100,760 46,104 GOVERNANCE COSTS Independent examiners fee 900 900 Annual General Meeting (AGbA) 135 iio Volunteer Travel and Expenses 153 Printing, stationary, telephone and postage 152 778 Data protection fee 35 35 Bank charges 61 60 taff costs 17,250 9,580 TOTAL 18.686 2. Tnts Remunwation & Rolated Party Transactlons No members of the management committee received any remuneration during 2024. 19
Trustee5 Report and Financial Statements fur the year ended 31 Decen7ber 2024 No Trustee or other person related to the charrty had any personal interest in any contract or transaction entered into by the charty during 2024. The notes form part of these financial statements The Branch complies with the Branch Rules as issued by the National Society and has a number of related financial transactions with this organisation. The Trustees Ann Kortenray and Sara Kortenray are mother and daughter. Sara is a signatory to our bank accounts, but Ann Kortenray is not. 3. Employee Remuneration and Pension The RSPCA Surrey East Branch employs one part time member of staff as our Branch Manager who eams less than £60k A NEST defined contribution pension scheme is in place for this employee. 4_ Volunteers The RSPCA Surrey East Branch would like to take this opportunity to express our gratitude to the volunteers who have helped the branch this year which included running our bookcase al the Redhill train station, providing artwork and publicity materials, providing support to keep our social media updated and supporting us with our annual litter pick 5. Taxation As a charity, the RSPCA Surrey East Branch benefits from varlous exemptions to taxation afforded by the lax legislation and is therefore not liable to corporation tax on income or gains falling withln those exemptions. Recovery is made from receipts under Gift Aid. Expendlture subject to VAT wnich Is not recoveraDie C*y tne rancn is snown inclusive OT VAT. 6. Movent In funds The table betow shows the movement of funds held by the Branch up to 31 December 2024. At l January 2024 Incoming Resources Outgoing Resources Transfers At31 December 2024 Unreslri¢t funds - general 170,408 68,642 124,217 114,833 Restrtcted fund AWO 40,000 35,000 75,000 Restricted funds- Boundary Change 74,251 74.251 20
Trustees Report and Financial Statements forthe year end1 31 December 2024 Total Funds 210,408 177,893 124,217 264,084 The notes form part of these financial statements 7. Summary of fvnds as at 31 December 2024 The table below shows the summary of funds held by the Branch as at 31 December 2024. Unrestricted Restricted Total Debtors 22 22 Accrued Income 2,226 2226 Cash at Bank 117.115 149251 266266 TOTAL CURRENT ASSErs 119,364 149,251 268,615 Creditors 4,530 4,530 TOTAL FUNDS 114,833 149,251 264.084 The notes form part of Ihese financial statements 21