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 fin￿e181 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 PU￿Ued 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 FIna￿la1 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 {Co￿pted 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 wh￿Ier & 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 Re￿rts) 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 ha￿n 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 n*ded 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 c*e eveirts. PerS￿al￿. I wil realty m¢gs guidance ajyj chale?￿ tMJt would like to
thank her t￿ for ded￿m)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 FIfia￿la1 Ststements forthe yearer￿ed 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 ASs￿s
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 re￿ived.
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. Mov￿ent 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 end￿1 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