Charity regi$tration number 205096
THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS SOLENT BRANCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
CONTENTS
Page
Trustees, Report
Independ8nt Auditor's Report
8-12
Consolidated Stalemenl of Financlal Activities
13
Consolidated Balanc8 Sheet
14
Charity Balance Sheet
1S
Consolidated C8shflow Slatoment
16
Charlty Cashflow Statement
17
Nolos lo the financial slalemenls
18-30

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
TRUSTEES, REPORT
REFERENCE AND ADMINISTRATIVE DETAILS
Trustees
MrDLott
Ms G Dorman
Ms B Davis
Ms S Collier
Ms C Pop8
Ms B HaNey
Ms J Russell
MrCLe8
Charlty numb8r
205096
Prlnclpal addre88
174-176 Ranvilles Lane
Slubbington
F8reham
Hampshir8
P014 3EZ
Audltor
Leonard Gold Chartered Accountanls
statutory Audllor
24 Landport Terrace
Portsmouth
Hampshire
P012RG
Banker8
Lloyds Barnk PIC
272 London Road
wal6rlooville
Hampshire
P07 7HN
Soll¢ltorg
Womble Bond Dl¢kinson IUKI LLP
4 More London Rlverside
London
SE12AU

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Th8 trustees presenl their report with the financial statements of the Charity for the yéar ended 31 December 2023.
The trustees have adopted the provisions of Accounting and Reporting by Charlties.. Statement of Recommended
Pracbce ISORPI applicable to Charities preparing their accounts in accordance with the Flnanclal Reportlng
Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019).
Legal constitutlon
The charity is a separate règistered unincorporated Charitable association bul fomiing part of the RSPCA
federated organlsation. The charity is governed in accordance with the RSPCA Branch Rule5 of 2012, with any
subsequent minor rule changes amended by the RSPCA National Society allowed for under the RSPCA BranGh
Rules 2012, subléct lo the changes being registered with the Charity Commission.
Oblectlves and actlvltl•i
The RSPCA Solent Branch (the Branch) earri8s out ils animal welf8re work throughout 400 square miles of
Hampshire. The objectives of the Branch are to promote thè work and obl8Cts of thé RSPCA with particulaT
reference lo the area of the Branch in accordance with the polic185 of th8 RSPCA.
The trustees have reviewed the outcomes and achl&vem8nts of Its actlvltl8s and obl8e14v8s for the yéar to 8nsur8
the eharity remains focused on ils oharitable alms and to contlnues to dellv8r b8neflls to the publlc. The charity
has complied with the duty under the Charitles Aet 2011 to h8v8 due règard to th8 public ben8fit guldance
published by the Charity Commission.
Under the Charllies Act 2011, the advancernent of anlmal welfare Is recognlsed as a dlsllnGt statutory Bharltsble
purpDSe. Legislation and the Animal Welfare AGI Indicate an acceptance by soGlety that Ireallng living G￿atureS
with compassion has a moral benefft for th& publi¢.
The Branch's animal wélfare work. 81though local In nature, benefits the soclety at large and also aims to help
people in need with the care of their 8nlmg1s. The next sectlon of thls report highlights the Branch's main activities
and demonstrates the benefit provlded lo the public. All the Branch's charitable activities focu5 on promoting
kindness and preventing or suppresslng cruelty lo anlmals and are undertaken to further these purposes for public
benefit.

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Public benefit
The Branch operates a 9-acre animal rescue centre which rescues hundreds of animals every year including
domestic, stock and wildltfe. The Branch supports RSPCA Inspectors and local authority dog wardens by taking in,
free of charge, mlstrealed or abandoned dogs, other domestic and stock animals, including pets whose owners
suffer wlth111 health, financlal dlfficultles or pass away. The Branch also takes in and treats injured wildlife.
The RSPCA Inspectorate las well as providlng educatlon, information and advice) rescues animals in distress and
enforces legislation against the cruel mistreatment of animals in England and Wales by bringing prosecutions. The
Branch assists by accommodallng Inspectorate seized case animals pending prosecution. This work is key to the
pr8venUon or suppression of cruelty as part of the RSPCA'S objectives which promotes humane sentlments
towards anima15 and involve5 moral benefit to human kind.
Animals in Branch care receive, as appropriate. veterinary treatment, vac¢lnallon, neutering and micro-chipping by
the Braneh in-house veterinary team, Sln¢o Covld, many more dogs being rescued have behaviour issue8 which
mean5 thèy ar8 In thè anlmal centre for a longer period before being available for adoption. To providé the
behaviour tralning prior to rehomlng, the Branch employs Animal Behaviourlsts and an Anlmal Train8r whlch
give the dogs a greatèr chance of flndlng their forever homes.
The Branch rehomes animals at low cost lo people wllling and able to have a companlon animal. Whllst the
Iru81ees recognise companlon animals provlde measurable benefit8 lo a person's physical and mental health, the
trustees consider the provision of pets as 5ubsldlary to the maln Charitable aim of the Branch which Is lo reduce
anlrnal suffering. The Branch charges a reasonable adoption fee for animals whlch alms to highlight the ongoing
personal and financial commltment of pet ownership. 11 would not be in the best Interests of the animals and would
fall outsld8 the eharity's objects, to rehome to persons who could not afford lo properly care for the anlmal.
The Br8n¢h takes In. free of chargo, lost anlmals and attempts to reunite them wlth thelr owners. Thls work
beneflts the local community, including Local Authorllies, by preventing animals straylng and posing a rfsk.
The Branch responds to enquiriès, both dlrecl and via the RSPCA call centre, from the publi¢ about animals
locally. The publlc benefits from knowing the Branch can intervene lo help anSmals In need.
The Branch provldes a range of volunteering OPFX)rtunities for those who wish lo support the work of the Branch.
including trusteeshlp, fostedng animals, asS15ting in the ¢attery, kennels and working with other types of animals,
dog walking, admlnistrallon, gardening, fundraising and worklng in the Branch's charity shops. The Branch also
works with companles to give their employees the opportunity lo volunteer. This benefits local people and
companios by provldlng the possibility of doing work which Is compasslonate and rewarding and glving something
back to soclety.

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performanGe
In June 2024 the Branch's new 5tale-of-th&art cattery is due to open to dellver excellent care for cats into the
futuro.
In 2023 the Branch strengthened its learn with the appointment of a Fundraising & Markellng Manager, a Flnan¢8
Manager. a Finance Assistsnl and an Animal Journey Co-ordinator.
The Branch implemgnled the Animal Sheller database to modernise all animal data records and for the efficient
management of dats relating lo animals that come into the charity's care.
The Branch held Iwo successful fair5 and 8 dinner dance durfng 2023, rals5ng much needed funds for the ¢harSty
and increasing public awareness of ils work.
To raise additional fvnds for the charity. the Branch operates a successful commerclal cat, dog and rabb5t boardlng
operation and in 2024 will open a commercial off-lead dog walklng area for th& publ1¢.
Ourlng 2023 the Branch took In nearly 700 animals comprislng of dogs, cats, rabbits and mlscellaneous anlmals
including birds, goats, pigs, ferrets and other anlmals and wildlife. The staff and volunt8ers work tirelessly to car&
for. Ireal and rehabilllate the animals with the aim to rehome domestic and stock animals and to release wlld
anlmals. This meant providing proper vetsrlnary treatment and care lo prepar6 them for rehomlng or release and
worklng to find suitable homes lo meet the naods of tho domestlc anlmals.
Flnanclal revlew
Prlnclpal fundlng r080urco8
The charity receives no dlr8cI fflnanclal support from the RSPCA or general fundln9 from olhor sources and Is
responsible for raislng all th$ operating costs of ils rescu& ¢entrè.
Funding comes from public donatlong, of whlch gifts in wills are a very impDrtant element. Other Income come8
from it$ ¢h8rlty shops, renlal income, commerGial boarding, fund raising a¢tivilie8 and adopllon fees.
The trustees continue to review the finances 8nd services lo en8ure its sustainability for th• future. The Bran¢h
operat8s four charity shops and an online shop to generate much needed funds and aims to open trAo more
shops in 2024.
Investment pollcy and obJe¢tlv88
The Branch will only hold Inve8tm&nts In secure low rlsk fvnds and will seek thè advic8 of financial advlsors.
Reserves poll¢y
The charity has a reseNes pollcy whloh is reviewed annually. The aim is to have unrestricted fund5 in reserve of at
least 100°h of annual costs to ensure there would be suffi¢lenl funds in hand lo run the charity for a minimum of
elve months If InsufficSent Income 1$ forthcomlng.
The expendlture Is In Ilne wlth the oharity's key prforllles in respect of the welfare of animalg, including veterinary
treatment, and ensurlng there are sufflclent funds to malntain a trained and motivated workforce.

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Future plan¥
The Branch's future plans include:
The completion of canv8rting the charity from an unincorporated organisalion to a Charity Incorporatèd
Organisation by the end of 2024.
Completion of the build and opening of the new cattery by June 2024.
Opening a commorcial off-lead dog walking area.
To increase sustainable income wllh a largel of opening up to four new shops withln twa years.
To acqulre three cargo containers adapted for the mlscellaneous anlmal area. providing appropriate
accommodation for animals such as ferrets, mice, rats etc.
Conlinue to boost relatlonshlps wllh eommercial organisations to ralse awareness of the Anlmal Centr&
and Ils activlties and animal welfar8 m&ssage5.
Structure, governance and management
Governing document
The charity is constituted as an unincorporated assoclallon. The charity operates as an Independent charlty but Is
a federated RSPCA braneh and Is subject lo their rules for branches.
Worklng nam•8
thin the wld&r community. the RSPCA Solent Branch Is also known as Thé Stubbington Ark.
The truste&s who served durfng the year and up to the date of signature of the financial st8temgnl$ w8re'.-
MrDLott
MS S Colller
M8 C Pope
M8 G Dorman
Ms L Amies- reslgned 27 Jun8 2023
Ms B Davis
Mr C Lee- appointed 27 June 2023
Ms B Harvey- appointed 17 January 2023- resigned 18 June 2024
Ms J Russell- appointed 17 January 2023
Mr S Jones - appointed 16 February 2023- reslgned 27 June 2023
Recruitment and appolntment of new truste•$
A committee of Iruslees is elected annually at the Annual Genoral Meetlng. Trustees are re¢rulled from exlsllng
members, supporters and via third paty advertlsirig.
Organisatlonal structure
The Iruslees hold formal Trustee Board meetings every months.
Day to day operation of the Branch is delegated to the Branch Manager who is 8SSi5ted by the Animal Centre
Manager, Finance Manager, Fundraising manager and Area Shop Manager.
The Branch works with RSPCA sl8ff in other RSPCA branGhes in IÉS day-to-day work and also regularly liai8es with
other animal charities and Local Authorities.
Induction and training of new trustees
Qn beooming a Irustoe, R&PGA provide an tnformation paok and tnakes on4ine training Gourie$ èvailéble.
)ere approprtate. mentoring by an established trustee is used for inducllng and training new Irustees.

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Risk management
ChaTIty rlsk management review- December 2023
The trustees have assessed the major risks lo which the charity Is exposed. in particular those relating to thè
specific operational areas of the charity and its finances. The trustees believe Ihal monitoring reserve levels, by
ensuring that controls exist over key financial systems, and by examining the operational and business risks faced
by the charity, the trustees have established effective systems lo miti9ale those risks. These systems include..
Risk
A¢tlon
1) Flnancial fraud
a) Annual independent accounts audit
bl Dual authorisation for onlln& banking 8nd signatures requlred for
cheques
cl Monthly reviews of financlal records
d} Financial authority docum6nt detailing levels of authority
81 Documented policles
bl Annual insurance maintalngd
cl Effectlve maintenance of equipment
dl Monthly health and safety inspectlon al all slles
el H8alth and safety a primary agenda item at all Truste8 Board meet6ngs
2) Health 8nd Safety
31 Los8 Of Iruslees
al Ongoing m8mbership and volunteer programme
41 Loss of key membérs of staff a) Effectlve recruilmenl Internal and external
b) Development and Iralnlng of èxisting stsff
cl Opportunities for staff to covér for senior staff and lor experlen¢e different
departments
5) Funds deficit
al Annual budgets set and reviewed monthly
bl Diversifled $our¢es of income
¢1 Ongoing fundraislng activitles
d) ReseNes poll¢y, which is raviewed 8nnually, alms lo have 8 mlnlmum of 12
months reserves of funds

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Stat8ment of trustees, responslbllltlos
The trustees are responsible for preparing the trustses, ￿pOrt and the financial statements in accordance with
applicable law and United lQngdom AGcounling Standards (United Kingdom Generally A¢¢epled Accounting
Pra¢ti¢el.
The law applicable to charities in England and Wales, the Charities Act 2011, Charlty (Accounts and Reports)
Regulations 2008 and the provisions of the trust deed requires the trustees to prepare finan¢i81 statements for
each financial year which give a true and fair view of the slate of affairs of the charity and of the incoming
re8our¢es and application of resources, including the in¢ome and expenditure, of the charity for that period. In
preparing those financlal slalaments, the Irusle85 are required lo
8ele¢t SLtitable accountSng policies and then apply them consl618ntly;
observe the methods and principles in the Charity SORP.,
make judgements and estimates that are re8$onable and Pfudent.,
stale whether applicable accounting s18ndartJs have been followed, subl8ct lo any malerlal
departures disclosed and explalned In the financial statements.,
prepare the financial statements on the going concern basis unless il is inapproprlale to presume
that the charlty will continue in business.
The Iruslees are responslble for keepln9 proper 8ccounllng records whlch disclose wlth r8asonabl8 8ccur8cy al
any tlme the financlal position of the charity and lo enabl& them lo ensure that the financlal statements comply wllh
the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provislons of the trust deed.
They are also responsible for safeguarding the assets of th• charity and hence for taklng reasonab16 steps for thè
prevenllon and detecllon of fraud and other irregularities.
The trustees are re8ponslble for ensuring that they have complied with the duty In Section 4 of the 2006 Charities
Act wllh regards lo Ihe publlc benefit stslemenl.
Audltor
In accordance with the charity's artl¢les, a resolution proposing that Leonard Gold Chartered A¢¢ountants be
reappointed as audllor of the charity will be pul at a Gèneral Meeting.
Patrons
Mr Francis Benall MBE
Mr Amanda Piper
Mr Ricky Martin
Statement as to dlsclosuTQ of Informatlon to audltors
So far as the trustees are aware there is no relevant audit information of which the charity's auditors are unaware
and each trustee has taken all the steps that ought lo have been taken as a trustee, to make Ihemselves aware of
any relevant audit information and to establish that the charity's auditors are aware of that information.
Approved by order of th Board of Twstees on
and signed on Ils behalf by..
ott
Tfustèe

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
INDEPENDENT AUDITORS REPORT
TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION QF CRUELTY TO
ANIMALS SOLENT BRANCH
Opinlon
We have audited the flnancial statements of The Royal Society for the Prevention of Cruelty lo Animals Solenl
Branch I'lhe RSPCA Solent Branch'l {Ihe 'parent charity, and 115 subsidiary) for the ye8r ended 31 Decerfiber 2023
whlch comprise the consolldated ststemenl of financial activities, the Consolidated and parent balance 5h881s. the
consolidated and parent statements of cash flows and notes to the financial stalemenls, including significant
accounting policies. The financial reportlng framework that has been applied in thtslr preparation Is applicable law
and United Kingdom Accounting Standards, including Flnancial R8POrting Standard 702.. The Financi81 Reporting
Standard applicable in th8 UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Pr8cllcel-
In our opinion, the finanGSal slatemenls..
give a true and fair view of the slate of the charitable group and parent charity's affalrs as 8131 Decembèr 2023
and of its incoming r8sourGes and applicatlDn of resources, for the year then endèd.,
have been properly prepared in accordance wSlh Unllgd Kingdom Gènerally Accepted Accountlng Pr8Ctl¢e, and
have been prepared In accordance wllh the requlrements of the Charltl&s Act 2011.
Ba818 for oplnlon
We conductèd our audll in accordance with International Standards on Audlting {UKI IISAS IUK}l and applicable
law. Our rèsponsibilllles under those standards are further dèscribed in th8 Auditors r8sponsibilities for the audit of
the financial statements section of our report. We are Independent of the RSPCA Solent Branch in accordance
with the ethical requlremenls that are relevant lo out audit of the financial statements in the UK, Including the FRC'8
Ethlcal Standard, and we have fulfflled our other ethical responsibililles in accordance with these requir8ments. We
believ& that the audll evidence we have obtained Is sufficient and appropriate to provld8 a basis lor our oplnlon.
Con¢lu8lon8 relatlng to golng eoncorn
In audillng the ffnancial statements, we have concluded that the Iruslee$ use of the golng concern basls ol
a¢¢ounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not Id8nlified any material un¢ortainlies relating to events or
Conditions that, Individu811y or collectively. may cast significant doubt on the RSPCA Solent Branch's ability to
continue as a goin9 ¢oncern for 8 p&rlod of at least ￿￿1ve months from when the financ[81 Statements are
authorised for Issuè.
Our responsibllitles and the re5ponsibilitles of the trustees with respect to going concern are described In the
relevant sections of this report.

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
INDEPENDENT AUDITORS REPORT (CONTINUED)
TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS SOLENT BRANCH
Other Information
The other Infomation comprises the informallon included in the annijal report other than the f
Inanclal statements
and our auditor's report Ihereon. The trustee5 are responsible for the olh8r information contained within the annual
report. Our opinion on the financial ststements does not cover the other infom)alion and we do not express any
form of assurance conclusion Ihereon. Our responsibility is lo rèad the information and, in doing so, consider
whether the Information Is materially inconsistent with the financlal slalements or our knowledge obtained In the
course of the audit, or olherwlse appears lo be matorially rnisstaled. If we identify su¢h material inconsistencies or
apparent material misstatements, we are required to d8termine wheth8r this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material mlsstslement of this other Information, we are requlred to report that fact.
We hav6 nothing to report in this r8g8rd.
Matters on whlch we ar• roqulred to report by •xe•ptlon
We hav8 nothing to report in re5P8cI of the followlng mallers in relation to whlGh the Charities (Accounts and
Reports) Regulations 2008 require us to rsport to you if, in our oplnion..
the informallon given in thè fin8ncial slalements is inconsistent In any malerlal respect wllh the Iru$l8es' report,. or
sufficient accounting records have not been kept.. or
the chari
table group or parent charity's financlal slalements are not In agreement with the a¢¢ounllng records., or
we have not recelved all the inform81ion and explanations we require for our audit.
Responsibllltlg8 of trustees
As explained more fully in thè st8t&m8nt of truslee$' ￿SpOnsIbIlItIes, the trustees are rosponslble for the
preparation of the financial statements and for bèing 8atSsfied that th&y give a true and fair view, and for sueh
Intern81 ￿ntrol as thè trustees determlne is necessary lo enable the preparation of financial slalements that are
free from material mlsstatemenl, whether due to fraud or error. In preparing the financlal statements, th& trustees
are responslble for assesslng the RSPCA Solent Branch's ablllty to continue as a going concern, discloslng, as
applicabl6, matters related lo golng concern and uslng the going concern basis of accounllng unless the trugt8as
either intend lo ce8se Operations, or have no realistic alternative bul to do so.
Audltor's r•6pon8lbllltle8 for the audlt of the flnanclal statements
We have been appointed as audltor under section 144 of the Charities Act 2011 and report In accordance wlth the
Act and relevant regulations made or havlng effect thereunder.
Our obJectiv8s are to obtain reasonable 88sur8nGe about whether the financial slat8menls a8 a whole are free from
material misstalemenl, whether due to fraud or error. and to Issue an audilofs report that includes our opinion.
Reasonab18 assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always delect a materi81 misstalemenl when It exi51s. Misslalements can arise from fraud or
error and are considered material If, individually or in aggregate, they could reasonably b8 expected to influence
the economic decisions of users taken on the ba515 of these finan¢Sal statements.

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
INDEPENDENT AUDITORS REPORT (CONTINUED)
TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS SOLENT BRANCH
Identifylng potentlal rlsks related to irregularlties
We obtained an understanding of the laws and regulations that are applicable to the charity and delemiined those
which could reasonably b8 expected..
.To have a dlrecl effect on the determination of material amounts and dlsclosures in the financial slalemenls. We
delermlned Ihat the mst sSgnificanl were the Charllie8 Statement of Recommended Practice IFRS102)', and
• To not have a dlrect effect on the financlal statements bul compllance with whlch may be fundamental lo the
charity's ability lo operate or avoid a material penalty. We determined thal the most significant were health and
safety, and employment law.
We enquired to management as to their own assessment of risks in relation to fraud and irregularlties and th8
Inlemal controls they may have In place to millgate the risks of fraud or non-compliance with laws and regulations.,
Wa evaluated manag8menVs Incentlves and opportunlty for fraudulent manipulatlon of th8 financlal stalem8nls
Ilncluding the rfsk of override of Gontrolsl.
10-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
INDEPENDENT AUDITORS REPORT (CONTINUED)
TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS SOLENT BRANCH
Audlt approach to risks Idgntifled
We r&vl8wed how the charity Is complying wlth laws and regulations by making enquirles to management and
senior employees. This was corroborated by revSew of correspondence rec8ived from regu18tory bodies,.
* We r&vl8wed the financial slatoment disclosur&s and lested to supporting documentation to asse88 complianc&
with th& Charities Act and accounting standards.,
* We enquired lo man8gemenl concerning any actual or polentlal lillgalion and Glaims.,
We performed analytical procedures to Identify any unusual or unexp&ctsd relationships that may Indlcate rlsks
of m8terial misstatement duè to Iraud or non ¢ompli8nce,'
* W8 enquired whether manag8m8nl had any knowledge of any actual, suspected, or alleged fraud;
• We tested the appropriateness of journal entries and other adluslments to assess whether the judgements made
in making accounting eslimales are indicative of 8 polenli81 bias. Thls included assessing the business rational of
any signiflcant transacllons that ar8 unusual or oulslde the normal course of business,.
• We communlcated the risks identified and the audll approach to be taken to all ongagemenl team m$mb•r5 and
remained alert lo any indicallons of fraud or non-compllance wllh laws and regulallons throughout the audll. There
are inherent limitations in the audit procedures described above.
Th8 furthor removed non-compllance with laws and regulatlons is from the events and transactions reflected in the
financial stslemenls, th& less Ilkely we would become aware of it. Also, the r18k of not delecllng a material
misslalemenl due lo fraud Is higher thar¢ the risk of not detecting one resulting from error, as these may involve
collusion, forgery, intentional omisslons, mlsrepresentallons, or the overrSd8 of internal controls. We aw not
responsible for preventing non-compliance and cannot be expected to delect non-compllance wlth all laws and
regulations.
A further d8scripllon of our responslbilities for the audit of the ftnanGlal statements is located cn the Financial
Council's website at
.ukla
ilorsre
Independent Auditor8.
Thls description forms part of our Report of the
A further description of our responsibilltles Is av8118ble on the Fin8ncSal Reporting Council's websitè at
.fr
klauditorsre
This description forms part of our Report of the Independent Auditors.
11

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
INDEPENDENT AUDITORS REPORT (CONTINUED)
TO THE TRUSTEES OF THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO
ANIMALS SOLENT BRANCH
Use ol our report
This report is made solely to the charity's trustees, as 8 body, in accordance wllh section 144 of the Chariti85 Act
2011 and the regulationg made under section 154 of that Act. Our audit work has been undertaken so that we
might state to the charity's trustees those matters we are required to slate to them In an auditor's report and for no
other purpose. To the fullest extent permitted by law, wè do not a¢￿pt or assume r85ponsibility to anyone other
than the charity's members as a body, for our audit work, for this report, or tor the opinions we have formed.
Leonard Gold Chartered Accounlant8
Chartered Accountants
Statutory Audltor
24 Landport Terrace
Portsmouth
Hampshlrè
P012RG
Leonard Gold Chartered Accountants is eligible for appointment as auditor of the RSPCA Solent Branch by virtLt&
of Its ellgibility for appolntment as auditor ol a company under Section 1212 of the Companlas Act 2006.
12-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unteslricled
funds
2023
Restricted
funds
2023
Unrestricted
funds
2022
Reslricled
funds
2022
TDtsI
2023
Total
2022
Notes
Inco
Donallons and lega¢i
868,717
1,893
870,610
1,206,892
1,20e,892
Charilablg activities
44,950
44,950
67,967
67,967
Other tradlng acllvllieg
605.615
605.815
581,283
21,125
602,408
Inve81menls
80.940
80,940
43,147
43.147
Total In¢omé
1400 222
1402115
1899 289
1920414
ndltur
RalBing funds
404,340
404.340
308,390
308.390
Clarilabl8 aclivi11gs
968.921
5,281
974,182
958.638
210
958.848
T8xatlon
274
274
5,000
5,000
Total gxpendltur6
1,373,535
5,261
1,378.796
1,272,028
210
1,272.238
Not Incomo for th& year
26,687
13,3681
23,319
627,261
20,915
648.176
Transfers
238.988
1238,9881
Net movgment in tund8
26,687
13.3681
23.319
e66.249
{218,0731
848,176
Fund balances al 1
January 2023
5,162,754
42,656
5,205.410
4,296,505
260,279
4.557,234
Fund balances at 31
December 2023
5,189,441
39,288
5,228,729
5.162,754
42.656
5,205,410
The consolidated statement of financial activities includes all gains and losses recogni5ed in the year.
All incomè and expendllure d¥rive frurll cc5nlirTuiiig 3Ctivilies.
13-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Fixed a88ets
Tangible assets
12
2,319,562
2,023,125
Current as$et8
Investments
Stocks
Debtors
Cash at bank and in hand
389.701
13.884
733,812
1896 474
13
14
12,189
727,774
2,554,223
3,033,871
3,294,186
Credltors: amoun1$ falllng duo wlthln
one year
15
124 704}
111901
Net ¢urr8nl assets
2,909,167
3,182,285
5,228,729
5,205,410
Income funds
Restricted funds
Unrestficted funds
16
39,288
5,189,441
42,656
5,162,754
5,228 729
5205410
If - 0 6. L.fr..............
The flnan¢ial slaternents were approved by the Iruslees on ........................
Lott
Trustee
14-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
CHARITY BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notos
Fixed assets
Tangible assets
12
2,319,562
2,023,125
Current assets
Investments
Stocks
Debtors
Cash at bank and in hand
389,701
13.884
736,221
1892,450
13
14
12,189
727,774
2 554 223
3,032,256
3.294,186
Credltors: amounts falllng due wlthln
one year
15
129 756)
1119011
Net current asset8
2.902,500
3,182,285
5,222,062
5,205,410
Incomo funds
Restrf¢t&d funds
Unro$trl¢led fvnds
39,288
5,182,774
42,656
5,162.754
5,222,062
5 205,410
Th
anclal statemen
erea
proved by the trustees on
If.:
ott
Trustee
15-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
CONSOLIDATED CASH FLOW STATEMENT
AS AT 31 DECEMBER 2023
2023
2022
Notes
Cash flows from operating activities
Cash generated from operallons
20
{22,824}
1,120,148
Investlng actlvltles
Purchase of tsngible flxed assets
Investments madè
Investment incoma received
1326,164)
1389,701)
1400,044)
43,147
Net ¢ash used In Inve8tlng actlvltle$
1634,9251
1358,8971
Nat (dgcrèaselllncreasg In cash and ¢a$h equlvalènts
Cash and cash equlvalents at beglnnlng of ygar
1657,7491
763,251
2 554 223
1790.g72
Ca8h and ¢a$h equivalents at end of year
2 286 175
2 554 233
NOTES TO CONSOLIDATED CASH FLOW STATEMENT
Reconclllatlon of net SnGomellexpgDditurel to net ca8h tlow from operatlng actlvStles
2023
2022
Surplus for the year:
23,319
648,176
Depreciation charges
Dlvidends and interest from Investments
{Profit}Iloss on disposal ol tangible fixed assets
Taxation
29,727
180.9401
1400}
274
101,577
143,1471
87,888
5,000
Decreasellincrease) in stock
Decreasellincreasel in debtors
Increaselldecreasel in creditors
{1,6951
(6,0381
17861
332,82D
11,3801
Net cash provided by (used inl operating aclivilies
1 120 148
Analysls of changes In net debt
2023
Cash flows
2022
Cash at bank and in hand
1,896,474
(657,7491
2,554,223
1,896,474
1657,7491
2,554.223
16

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
PARENT CHARITY CASH FLOW ACTIVITIES
AS AT 31 DECEMBER 2023
2023
2022
Notes
Cash flows from operating actlvltl&s
Cash generated from operations
20
126.8481
1,120,148
Investing a¢tlvltles
Purchase of tangible flxed assets
Investments made
Investment income received
{326.1641
1389,701 }
1400,044}
43,141
Net Gash used in Investlng actlvltle8
1634,9251
1356,8971
Net Idecrea$¢lllncrease In cash and cash pqulvalents
Cash and ¢a8h equlvalents at beglnnlng of yoar
1661,773)
763,251
2 554 223
1790,972
Cash and Gash equlvalonts at end of year
1 892 450
2 554,223
NOTES TO PARENT CHARITY CASH FLOW STATEMENT
Reconclllatlon of nat Incomellexpendlturol to net cash flow from opératlng actlvltles
2023
2022
Surplus for the year
Depre¢iallon charges
(Profilllloss on disposal ol18ngible fixed assets
Taxation
Investment income recognised
Decreasellincreasel in stock
Decreasellincreasel in debtors
Increaselldecrease in creditors
17,008
29,727
1400)
274
180,9401
11,6951
18,4471
17,855
648,176
101,577
87,888
5.000
143,1471
(7861
332,820
11,3801
Net cash provided by (used inl operating ath'vitie5
26,848
1,120.148
Analysls of ¢hange8 in net debt
2023
Cash flows
2022
Cash at bank and in hand
1,892.450
1661,773)
2,554,223
1,892.450
(661,7731
2,554.223
17-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEIVIBER 2023
Accounting policies
Accounting conventlon
The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared
In a¢cordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
R8POrting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffeclive 1 January 20191.,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial 8lal8menls have been prepared under the historical cost
onvenlion wllh the exception of investments whi¢h are included al market value.
The flnancial statements have departed from the Charitles IAGcounts and Reportsl Regulation5 2008 only
to the exlenl required lo provide a tru6 & view. This departure has involved following the Statement of
Recommended Practice for Charilios applying for FRS 102 rather than the version of tho Statement of
Recommended practice which is referred lo in the Regulations but which ha5 since been withdrawn.
The financial statements ar8 prepared In sterling, which is the funGtional currency of the RSPCA Solent
Branch.
Charltablè funds
Unr&strlcled funds can ￿ used in accordance with the charll8ble objecllves al the dis¢rellon of the
trustees.
Restrlcled funds can only be used for partlcular ￿striCted purposes wllhin the oblects of the oharity.
Restrlclions arlse when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund 1$ Included Sn the not85 to the financial
slalemenls.
ID¢ome
Donallon and collection income is inclvded in the accounts when they are re¢elved or when il becomes
r8ason8bly certain that11 wlll be received, and the value of the incoming resource can be measured with
sufficient reliability.
Legacies are recognised on a case by case basis following the granting of probate when the
8dministralorlexeculor for the estate has communicated in writing both the amount and settlement date. In
the event that the gift is in the form ol an asset other than cash, or a financi31 asset traded on a recognised
stock exchange, recognition Is subject lo the value ol the glfl being reliably measured wlth a degree of
reasonable accuracy and thè tille to the asset h8ving been Iransfefred to the charity.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial
activities in the year in which they are receiv8ble, unlèss the asset has been fully purchased then the
income is deferred.
Incoming resources from charitable activities are ffcognised on the accruals basis and are included nal of
any VAT tmat hés tyeen charged.
Rents received are measured on an accrual basis.
Interest on funds held on deposit is included when receivable and the amourEI can be measured reliably by
the charity.. this is normally upon notification of the interest paid by the bank.
18

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Donated goods
Goods donated for resale by the charity's shops are recognised when they are sold on the basls that it is
not practical to measure the fair value of goods donated at the time of donation.
Goods and seNices donated to the charity for its own use are not recognised in th8 financial statements as
il is not practical lo do so and the cost outweighs the benefit. The income recognlsed from such éonalions
would be offset by an eqvivalenl cost, with net zero impact on the financial stalemenls.
Expendlture
Liabilitles are ￿cOgniSed as expenditure as 500n as there is a legal or constwctive obligation commllling
the charity to that expenditure, it 13 probable that a transfgr of eGonomic benefits will be requlred in
8elllemenl and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basi$ and has been classlfied under headlngs that aggregate
all cost related to the category. Where costs cannot b8 direGtSy allribuled lo particular headings, they have
been allocated lo actlvities on a bas1s ¢onsislonl with the use of resources.
Tanglble flxed assgts
Tangible fi'xed assets are inllially measured al cost. FSxed assets costlng less than £1,000 are not
capilali5ed. Whèn the asset is received by way of donation, il is recorded at115 market value on the date of
donation.
Depreclalion is recognised $0 as lo write off the cost or valuation of asse15 less Ihelr resldual values over
their usefvl Ilves on the following basis.,
Freehold land
Buildings
Plant and machinery
Motor vèhicles
not depreciated
Stralghl line over 50 years
straight line over 3 10 S years
slraighl Ilne over 5 years
Freehold land and assets in the Gourse of construction are not depreciated.
At 31 December 2022 the Iruslees changed the method of depreGiatlng buildings, motor vehicles and plant
and equipment lo 50 y$ars {previously 100 years) straight line for buildings and 3 10 5 years 51raighl line for
motor vehicles and plant and equipment (previously 150h and 250k reducin9 balance) a8 these revised
methods beller reflect the charity's consumption of assets over their useful lives.
The change In depreciation method is a Ghange in accounting estimate 8nd was accounted for in Ihe year
ended 310ecember 2022 to bring the relnaining useful lives in Ilne with the new policy.
Investments
Investments are inclL¢ded at ¢ost less impairment.
Stocks
Slocks are valued al the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.
19-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Basic financlal assets
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade discounts due.
Baslc flnanclal liabilltles
1.10
Creditors and provisions
Creditors and provisions are reGognised where the charity has a present obligation resulllng trom a past
event that will probably result in the transfer of funds to a third party and the amount due lo sell[& the
obllgation can be measured or 6sllmaled reliably. Creditors and provislons are normally reGognised at their
settSement amount after allowing for any trade discounts due.
Taxatlon
1.11
The charity Is exempl from tsx on 11$ charitable aclivilies. Corporation tax is payable on trading 3ctlvili8s.
Retlrement benefits
The charlty operate5 8 defined conlributlon penslon schem&. Contributions payable to the charity's pension
scheme are charged lo the statement of financial a¢livllie5 Sn the period lo whlch they relate.
Srrecoverablo VAT
1.12
Dug to the nature Df the charlty's aclivilies, not all VAT is recoverable as Snput tsx cannot be atlrlbuted
directly to taxable or exempt SL¢pplies. A quarterly partlal exemption calculatlon is complgled for the
irrecoverable VAT.
1.14
Voluntegro
In accordance wllh the charltles SORP IFRS1021, general volunteer lim• Is not rewgnised In the financlal
slalemonls. There are a number of rogular volunteers as well as many more who volunteer casually and
sometimes for speGifl¢ fundraising events. Further details on volunteering opporlunllles are $et out ir) the
trustees, report.
1.15
AGcountlng esttmates and key Judgements
In the application of the charity's accounting policies. the trustees are fftqU1￿d to make judgements,
estimates and assumptions about carrying value of assets and liabllities that are not readily apparent from
other sources. Th¢ estimates and underlying assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountirsg
eslimales are recognised in the period in which the estimate is fevised if the revision affects onSy fhat
period, or in the period of Ihe revision and future perlods if the revision affects both the current and future
periods.
There aro no aGGounting eslimales that are considered to have a material impact on the amounts
recognised In the financial stalemenls.
1.16
Operating leases
Rentals under operating leases are charged to the statement of financial aclivilies on a straight line basis
over the leas8 term.
-20-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Donatlons and legacies
Unrestricted Unreslri¢ted
funds
funds
2023
2022
Donations and gifts
Legacies reeelvable
RSPCA grant
oth6r
154,075
501,616
10,000
72,326
1,121,973
10,000
2.593
570,610
1206,892
There are no conditions alla¢hed lo the grants received in the year and preceeding year.
Charltable activltles
Animal
welfare
2023
Animal
welfare
2022
Animal adoption fees
Boardlng fees and police fees
Vel fees
23,079
17,736
27,061
33,589
other tradlng actlvltl•8
Unr&slricled
funds
2023
Reslrfcled
funds
2023
Total
Unrestrlcled
funds
2022
Rest￿Cted
funds
2022
Total
2023
2022
Comrnerciel boardlng
Fundralsing events
Shop Income
140,790
32,091
432,734
140,790
32,091
432,734
121.342
66,401
393,540
121,342
87,526
393.540
21,125
Total income
605,615
605.615
581,283
21,125
602,408
21

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Investments
Unrestricted Unre¥tricted
funds
tunds
2023
2022
Rental income
InteKe$t receivable
42,310
38,630
41,790
80,940
43,147
Expendlture on raising funds
Costs of raislng voluntary income
Unrestrlctgd Unre$tricted
funds
funds
2023
2022
Costs of raising voluntary inGome- staff costs
DI￿¢1 costs of fundraising a¢llvltles
38,920
9,699
29,544
1,972
Staff costs
Goods for resale
Rent, rates, water and power
Insurance
Slalionery, postage and telephone
Motor expens8$ and travel
Maintenance and repairs
Refuse collection
Bank and credll charges
Cleaning
Advertising
MiscellaneoLJS expense8
Legacy admin fees
Allocated centrally in¢urred support and governance costs
142,867
1.388
105.801
2,323
2.034
555
3,554
5,655
8,111
929
100
S,270
20,213
56,921
129,S78
581
98,639
1,688
2,095
1,088
3,584
6,710
3,892
768
364
804
27,083
404 340
308,390
-22-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charitable activities
Animal
welfare
2023
Anlmal
welfare
2022
Reslaled
Staff costs
Oeprecialion and impairment
Veterinary fees
Food
Rent, rates, water and power
Insurance
Stslionery, postage and telephone
Motor expenses and travel
Maintenance and repalrs
Refuse colle¢lion
Cleaning
Clothing
Miscellaneous
Partial exemption adjustment
Professional fees
Staff fundraising costs
Lossllprofitl on disposal of a$s&ts
Bad debts written off
588,128
29,727
55,831
9,324
96,505
461.686
101,577
25,618
6,008
80,136
11,3761
1,659
856
27,853
12,818
7,649
2,646
10,931
19,847
1,446
5,378
37,607
14.480
12.706
1,484
1,041
134,4461
22,558
1,135
87,888
14001
841,367
850,51 S
Share of support C051s (see note 8}
132.815
108,333
974,182
Analysls by fund
Unreslricled funds
Restrl¢tsd funds
968,921
958,638
210
974 182
958.848
-23-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs
Unreslricled
funds
2023
Flfrslricled
funds
2023
Total
2023
Total
2022
Staff costs
Ir¢surance
Motor expenses and travel
Telephone, Postage and statSonery
Auditors remuneralion
Bookkeeping
Legal and professional f8es
Repairs and maintenance
Mls¢ell8neous expenses
136,340
4,010
429
8,241
11,080
4,145
4,857
17,337
3,297
136,340
4,010
429
8,241
11,080
4,145
27,413
17,337
3,297
80.783
3,337
3,158
3,346
6,488
1,564
3,298
6,359
189,736
212,292
108,333
Tru$te08
There were no Irusle8s' remuneration or other benefits for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
There were no trustees, expens0$ p8ld for the year ended 310ecember 2023 nor for the year ended 31
December 2022.
10. Employee8
Group
Charity
2023
2023
2022
2022
Wages ancl salarles
Social security costs
Other pension costs
837,008
52,967
16,031
682.079
27,351
11,738
837,C>08
52.967
16,031
e82,079
27,351
11,738
906,006
721,168
906,D06
721,168
The average monthly number of employees during the year was..
Group
Charity
2023
39
2023
39
2022
39
2022
39
Defined contribution pension
The amount charged to the statement of financial activities as an expense in the year was £16,03212022'.
£11,378).
There were no employees whose annual remuneration was more than £60.000.
-24-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
11.
Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or
section 252 of the Taxatitsn of Chargeable Gains Act 1992 to the extent that these are applled lo ils
charitsble oblects.
12.
Tangible fixed asspt8- Group and Company
Fr•ehold
Buildings
bulldlng &
under
land construction
Plant and
equipment
Motor
vehicles
Totals
Cost
At fj January 2023
Additions
Disposals
1,670,905
448,6SO
281.028
210,883
32,486
14,060
12,650
2.344,498
326,164
Al 31 December 2023
1670 905
729 678
243 369
2 668 309
Depreclatlon and lrnpalrment
At 1 January 2023
Depreciation charged in
the year
Elimlnaled in respect of
disposals
111,086
15,870
196,227
11,538
14,OSO
2,319
321,373
29,727
12,3531
(2,3531
Al 31 December 2023
126 956
207 765
348 747
Carrylng amount
Al 31 December 2023
1543,949
729,678
35,604
10,331
2 319 562
At 31 December 2022
1,559.819
2023 125
12.
Tanglblè fixed as$ots - contlnued
Under the rules of Ihg society, the tille to f￿ehOld land owned by the branch is ve$led in the
headquarters of the society.
13.
Stock
Group
Gharity
2023
2022
2023
2022
Medical goods and stock
13,884
12,189
13.884
12,189
25-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Debtors: amount5 falllng due within one year
Group
Charity
2023
2022
2023
2022
Trade debtors
Legacy debtors
Other debtors
VAT
Prepaymen15 and accrued income
12,407
546.704
18,802
144,574
3,166
623,288
7,289
80,000
12,407
546,704
18,843
146,942
3,166
623,288
7,289
80,000
14,031
733,812
727 774
736,221
727 774
There were no debtors due after mor9 than one y$ar.
16.
Credltors: amounts due wlthln ong year
Group
Charlty
2023
2022
2023
2022
Other laxallon and $0¢Sal secuiity
Other creditors
Trade creditors
Accruals and deferred income
Corporation tax
12,842
2,035
27,419
82,408
4,789
12.842
4,78g
79,677
22,435
50,506
66,408
79,677
22,435
5,000
124 704
111,091
129 756
111091
There were no creditors due after moro than one year.
-26-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2023
17.
Movement in funds- Group
InGoming
resources
Resources
expended
AI 01101123
Transfers At 31112123
Unrestricted funds
Unreslrictsd funds
5 162.754
1400 222
1.373,535
5 189,441
5 162,754
1400 222
1373 $351
5 189441
Re6trlcted funds
Accumulated shelter fund
Pond fun
Case dog fund
F block fund
Cal fund - Brooks
Moose fund
Fur and feathers
11,820
13,073
3.568
9,648
4,547
11,820
13,073
3,568
4,804
4,130
891
14,8441
14171
891
1,002
42,656
Total funds
5205410 1402 115
1378 7961
5 228.729
Comparatlve movement In fund8
Unr8$trletsd funds
Unreslricled funds
Designated fund
- Cattery fund
Designated fund
Maintgnance fund
4,035,682
1.899,289
11,272,028)
499,811
5.162.754
160,823
1160,8231
100000
100 000
4 296.505
1889 289
1,272 0281
238,988
5 182 754
Restricted fund8
Cattery fund
Accumulated shelter fund
Pond fund
Case dog fund
F block fund
Cat fund- Brooks
223,g88
11,820
13,073
3,778
8,070
15,000
1238,9881
11,820
13,073
3,568
9,648
4,547
1210}
1,578
4,547
260.729
2101
238 9881
Total funds
4,557,234
1,920.414
1,272.2381
5.205,410
-27-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
18.
Movement In funds- Charity
Incoming
resources
Resources
expended
AI 01101123
Transfers At 31112123
Unrestricted fund8
Unrestricted funds
5,162,754
1334 089
1,314 069
5 182 774
5.162 7S4
5.182,774
Restricted funds
Accumulated shelter fund
Pond fund
Case do9 fund
F block fund
Cat fund - Brooks
Moose fund
Fur and Feathers
11,820
13,073
3,568
9,648
4,547
11,820
13,073
3,568
4,804
4,130
891
14,8441
14171
891
42,656
Total funds
5,205 410
1335 982
1319 3301
5 222 062
Comparatlve movement In fund$
Unrestrlcted funds
Unreslricled funds
Dèsignated fund
Cattery fund
Designated fund
Maintenance fund
4,035.682
1,899.289 11.272,028}
499,811
5,162.754
160,823
1160,8231
100 000
100 000
4.296 505
1899 289
1272 028
238 988
5 162 754
Restrict&d funds
Cattery fund
Accumulated shelter fund
Pond fund
Case dog fund
F block fund
Cat fvnd- Brooks
223,988
11.820
13.073
3,778
8,070
15,000
1238,988}
11,820
13.073
3,568
9,648
4,457
12101
1,578
4,547
260 729
2101
238 9881
42.656
Total funds
4,557,234
1920,414
1,272,238)
5.205 410
-28-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Pond fund
A reslricled fund was created as a result of a donation lo be used for the creation and landscaping of a new pond at
the animal shelter. This work commenced in the year ended 31 December 2012.
Ca8e Dog, F Block funds
These funds were Created by companies or Individuals sponsoring a redevelopment of an area of The Ark.
Cattery fund
A callery fund was created to fund the removal of the condemned existlng callery and the buSlding of a new
replacement cattery.
Maintsnance fund
The fund ha$ been created for general maintenance needed al the Stubbin9lon Ark,
Moose fund
This fund has been set up to help any potential adopter of Moose the dog wllh the cost of having a Second Cruciale
ligamènt repair a5 this is likely lo be needed,
Fur and Feathers
This fund is to raise mon8y lo replac8 all the small animal sheds and upgrade the accommodation.
19.
Analys18 of net a88ets botween fundo- Group
Unrestricted
Reslricled
funds
funds
Total funds
2023
Total funds
2022
Fixed assets
Currenl assets
Current liabilllles
2,319,562
2.994,583
1124,704)
2,319.562
3.033,871
1124,7041
2.023,125
3.294,186
1111,9011
39,288
Total Incom&
5 189,441
39,288
5.228 729
5 205,410
Analysls of net assgt$ be￿99n funds- Charlty
Unre$tricled
Restricted
funds
funds
Total fund8
2023
Total Funds
2022
Flxed assets
Current asse15
Current liabilities
2,319.562
2,992,968
1129,7561
2,389,562
3.032.25e
{129.7561
2,Q23.125
3.294.186
1111,9011
39.288
Total Income
5,182,774
5.222,062
5,205 410
29-

THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
SOLENT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
20.
Operating lease commltments
Group
Charity
2022
2023
2022
2023
Wilhln one year
8etween two and five years
In over flve years
43,750
167,188
43,750
175,000
43,750
167,188
43.750
175,000
215,105
258 855
215205
258.855
21.
Related party transactlons
There were no disclosabl$ ￿lated party transactions durSng the year12022.'None}.
-30-