ROY AL SOCIEfY FOR THE PIIEVENTION OF CRUELTY TO ANIMAJ.S ALTON IIASLEMELIE PETERsf,IELD & DISTRIcf BRANCH FINANCIAL STATEMEwrs FOR THE YEAR ENDED 31 DECEMBER 2023 RECISTIRED CHARITY NUMBER 205153 A & N Ha.sleiLiere Lilnid Registered Auditors Aruiia FIouse 2 King>5 Road FIAS1.EMERE GU27 2QA
ROYAL SOCIETY FOII THE PREVENTION OF CRUELTY'fo ANIMALS ALTON HASLEMERE PEfERSFIELD & DISTRIcf BRANCH INDEX TO fHE FJNANCIAL STATEMENTS Pa Committee Mcmbei's aiTrd Advis@rs Ci)Ininittee Membei's Arlla1 RepoTt liidependeiit r.,xamiiTrei's Repoi't Stato.meiit of Finaiicial Activities 10-11 Balance Slieet 12 Notes to tlie Accouiits 13-17
ROYAT. SOCIEfY FOR THE PREVENTION OF CRUELI'Y TO ANIMALS ALTON FIASLEMLRE PEfEiisfIELD & DlS'fRICT BRANCH COMMI[L MEMBERS AND ADVISERS C.ommillee membei's.. Mrs V. Icemp Mi. J Lesloii i's D Andrews Iv15 C14oiighto Mr M Hawkei. Ms F. Williains (Hon Cliaii'man & Flon Ti'eatsurer (Hnii Seci'etaiy) {Wcbsile) (Co-opted 10/11/20231 Address: C/0 The'li'easuiTI' Copperfield F,ai'ithain Lane lasleinei Siii'i'ey GU27 IEZ xaniiners.. A & N Ha51emeL'e Limited Re81Stei'ed Auditors Aiuna House 2 Kings l£oad Ha.slemei'e Suriey, GU27 2QA Tel.. 01428 645398 www.aruna.com
ROYAL SOCILYY FOII THE PIIEVENTION 01; CRUELTY I'O ANIMALS ALTON HASLF.MERE FEI'E,RSF,IELD & DIS'I'RILT BRANCH ChArit NIiLnbci 205153 REFOR'f OF THE TRUS'I"EES FOR THL YEAR INDED 31 DECEMBER 2023 'I'he c.ommittee pi'esent t.heii' draft L'epoi't for the yeic i. ended 311)eCemr 2n23. Cliairman Hoii.'I'i'easurer l-lon. Secretary Website Mrs V. Kemp Mi's V. Keinp Mr J Lestoii Ms C Floughtoii DAIS D Aiidi'ews Mr M Flic wlcei. Ms E Williaiiis Ob ect5 or aiii5ation aiid actlVAtieg The obje.ctives OE tli@ RSPCA Altoii, l-Iaslemei'e, Petersfield & District Brancli al'e to pronioLe aiiimal welfai'e and lielp the Royal Society for i.lie Pi'eveiitioii of Cruelty to Aiiimals Itlie Society) in Uie braiTrcli area. Our obJ'ecl'ive5 a150 tiiclude pi'oviding fiTLancial assislaiice lo tliose on low iThcoiiies wliose aniina15 are iii iieed of veterinary h'ealmeiit. Coiistitution Tlie cliai'ity is constittlled as ali iinincoTFOTated associatioii. TlThe Lliai'ity operates as an autoiioi]ious bi'aiicli OE the Natio11 RSPCA {Chaiity Nuinber 2190991, subject to Its riiles (or braiiches. The bi'ancli is i'un by a Coinmitlee who al'e h'tl5tees of the bi-aiich. Thts Conimittee is elec.ted at the AGM and is lisually itcruiled Ei-om existiiig volunteers aiid gupportei's oi. by recoiiimendations. The bl'anch will also iise local volunteer ceiitres. All new Ti'Ll5tees will be sent an iiifoi'matton PaLk from HQ who also run traiiTring coiirses. Trustees liave individual and collective i'espoiisibility lor the maiiagemenl. of tlic bi'aiich aiid the fiiiids. Subject to the supei'vision of tlie Soctety, the Coininittee rontt'ols and moiutois all Elie fuiidraisiiig aLid aniinal welfare iiiiliaLives OE tlie bi'aneli. The trustees liold moAddy meetiiig at wliicli all decisions al'e made as to die i'uithing of tlie Bi'anch. FIowever, tlie Braiich does work closely with HQ slaff and wliei-e applicable othei. RSPCA Braiiches.
ROY AL SOCIETY I,'OR'I'HE PIILVLwfIoN OF CIIULL'fY TO ANIMALS AL'foN HASLEMERE FETI,RSFIELD & DISTRICI" BRANI Cll Cliai'i Niimber 205153 REI)ORT 01. THE TRUSTEES FOR THE YEAR F.NDED 31 DFCEMBER 2023 cont. Chaiiinan'5 A'eview of the eai We Mrei-e veEJ' pleased to welcome F.mma Williams on to Our committee in the a11trnn of the yeai.. Ali'ead)i E,mina lia5 beeii of gi'eat a.ssislEE)ee iii helpiiTrg iD pi'ovide pei food foi. Oui. iEiitiative iii supporting food baiths in oiir aiea. As ineiitioned lasl yeai., the paiideinic and all diat licls hapi)ened siibseqiientty h<iS inade a lasting llnpi'ession oli how people do tliiiigs. People al'e iiot conli'ibiEtiiig to uiii. coller.tiiig boxes, ai)d we have liad to iiivest iii card i'eadei's wheii we attend or i'uii eventg, aldiough we ait finclxiig that t[Se al'e pioviding less aiid le58 iiicome. Agaiii, as meiitioned iiTr oui. last aiYitial i'epoi't we are.supplying five lor.al food baiik% witli pet food oli a L'esli1. basis. This i'equii'es a majol effoi't iii eniptyiiig tlie collecting biiis oiii. local vets, subsidisiiig lliis witli biiyiiig food (usually meaning a lrip to C05tco), aiid Uien dish'ibutiiig it. We try to incike a i'un io i.lie food banlc% at a iiiiiiimLim of evel'y thLEe weeks. Once agaiii diiring 2023, the bi'aiich was heavily involved ita lielping (LLiaiieially with eInei'geiicy vet bills. We i'un a gcheine with most of tlie local vet.s to assist in neuteiiiig for people oli beiiefits, ]d iii 2022 WL lauiich?d a schlle to lielp 5llPPOI't witli a cliic iige in legislation on eats. As fi'otn June, cats are reqiiii'ed to be inicro-chipped, so our 5cIIL.bine offers free inia'ocliipping with inost vets tii oui. braiich aiea, aiid a gL'aiit towai'ds iieutoi'ing the cat at the saine tinie. Foi- this sc.lieme Ilie owiier does iiot have to k Rll i'ec.eipt of benefits. Having been Eoituiiate t'o receive a legacy iii 2022 froin tlie late Ms Bp.i'i'i%foi'd-Hill, during 2023 we received a fiirtlier £131,034. 'fhxs lTras eiiabled u5 to coiiliiiiie with tlie woi'k detailed above but also to bL able to stai't plarnThiThg ttie best way foN4Tard foi. our bi'ancli to coiitiiille to help improve aiiimal welfare iii oui. ai'ea aiid keep it viable foi. tlie fuliii'e. Ag always, many thanks to all the wondei'fiil veteiinai'y pi'actices wlio help us and to all the RSPCA liPeCtorS and AROS (Aiiiinal Res¢uL. Off£cei's1. Thai&s too, to all Ilie liardwoi'king cornmittee, pai.ticul.lY Jokni wlio as Secretai-y woi'ks tii'elessly to keep u5 un the l'ight path. We aiE liopiThg to i'eci'uit more ineinbei's to help witli fundt'aising, social niedia and general volLinteering. Findly, oui diaiths to A&N (oui. aeeouiTrtants) foi. all their diligent woi'k thi'ougliout tlie Vaiie55a Keinp 14011 Chaii'maii
IIOY AI. SOCIETY I",OR'fHE I?REVENTION OF CIIUIL'fY TO ANIMALS AI.TON HASLEMERE PII'FRSF.IELD & DISTRicf ]3RANCH Cliarit Nii]nbei 205153 IIIPORT OF, THE TRusfEES FOR'I'HE YEAR ENDID 31 DECEMBER 2023 cont. Oui. website addi'ess is www.rs ca-altonhaslemere etersfield.or .uk Oui. eniail addi'es5es liave clianged aiid Ccln be found oil tlie back of this rcpot'l. a5 can the i'elev<lllt telephone iiiimbei's. Risk Statement I'he bi'aiich has caii'ied out a i'eview tu ideLitify llie key i'isl<8 and lias takeii appropi'iate step5 to iiiitigate them. T1 kLy E'isk5 idoiitified E-_ la) Ibl (cl (ai {el ifj 'riie loss of reputntioii due to eri'or, oi. fraud. Tlie loss of iiicoIne due to ei-roi., OL (l'aud. TlTre loss of income aiid i'esei've.s due to pool. investnieiit pei'foi'inaiice. Tlie loss OE I'eso.J'ves due to saviiigs beiiig Iield whicli exLeea tlie I,-SCS tliE*sliold. liisufficienl. numbeis of voliiiiieei's foi. Euiidi'ai5ing activities. Insiifficieiit nuinbei-s of tt'ustees to allow tlie bi'ancli to coiitiiiue. Jn&uf(tcient fuiids to allow tlie braiich to meets it's objectives. Loss of i'eputation if il is pei'eeived to not be usiiig ils available I'esei'ves iiTr a P0511ive inaiinei. to ineet tlie Stated aiins aiid objectives. Ihl lii the opiiiion of tlie Trustees the Branch policies aiid pi'oceduyes al'e adeqiiate to initigate finaiicial aiid i'eputatioA loss due to error, or Eraud wliilst maiiitainiiig a viablo futui'e finciiicially. -I'lie coiitrols in plaee al'e also adeqiiate but are bpii)g monitored to help 5h'eiigthen tlie Branc.li iii aiiy way deemed appiopriate. The iiUEnbers of volunteei's and trustees is being addressed. Public Benefxt I'lie h'iistees hove siven considei'ation to how the Cliaiity consideis it benefits Ilie pllblie. It cicliieve5 diis aniongst other ways by edueatioii of tlie general public to lie.lp alleviate siifferiiig of aniiiials wliich iniglit otlierwise 8uffei due to iieglect aiid ill h'e(itmeLIt. IrL additioiTh, tiie Chaiity pi'ovide5 honTring aiid iieutei'iiig services foi. aiiimals wliicli woiild adrwiSe possibly roam uiichecked aiid cause a nuisaiice iii tlie local region. Tlij'ough d dedieatioiTh ana love of aiiiinal.s we try tt) pas5 011 lo otlieis tlie beiiefÈts to life tliat cali be bouglit Illlough owiiing aniLnaS5.
ROYAL SOCIF.TY FOR TFIE PREVENTION OF CRUELTY TO ANIMALS ALTON HASLEMERE PETERsr,Ir:.LD & DISTRICT BRANCFI Cha¥1 Nuiiibei. 2051.53 RIPORT OF'I'HE TLiUSTEES FOR TIII YEAR ENDED 31 DECLMBER 2023 coiit. Reserves Folic Tlie 'anch holds i'esei'ves iiTr order that leve15 Of service provided for a115nial welfai'e may be inaiiitaiiied sliould thei'e be a coiitiiiued decliiie OE iliCOEniiig i'e.%nui'ees. Despite all e(forLs the fLiiidi'aisiiigleve15 coiitiiiue tu fil11 wÈih iiioi'e competiti()ii ainoiigst Cliai'ities lor the gLK)dwill and genei'usity of the genei'al public aiid oui. membei'ship, vla tlie RSPCA'S headqliartei's is declining. Wkthout TE8acies, wluch are irregulai. aiid iiiipiedictable, thougli Iiighly welcomed, expendilure inay well exc.eod iiicome. For this i'eic Soli tlie 'fi'ustees believe tliat Resei'ves should be niaintaiiied to ciisure a safe loiig terin future foi. Ihe braiicli. If however oppoitunitie5, siieli as when tlie Cattery ai'ose, which will offer loiig lei'rtTr finaiTrci¢il saviiigs l.lieii tlTro tt'ustees will considL&I tliein even if this iiiitially ieduces tlie i'eserves of tile Chai'ity. WlieiE Legcicies arL I'eceived tlie sÈze of tlTre income will diclat'e Iiow the ts'ustees can make best iE5e of the luiids iii ordei to acliieve the stated aims of dTre Chai'ity. 'I'he h'ustees are ciwale that tlie Cliai'ities i'epiilatlon can be dllaged wliei'e tlip ge.nei'al public percL)ive Uial funds are being hO.ded aiid not used iii a positive niannei.. The Ti'ustees will, via their monddy maiiagemeiit inee.tiiigs, moiiitor die resei've5 and poIEcies aEid take appi'opriate action to ensui'e i.liat the rèserves policy is adliei-ed to aiid that the i'egeLves COTnply willi tlTre gtiideliiies issued by tlie aiclritses Comniissioii. Inve5tiiient Polic At 31 Deceiiiber 2023 tlie bl'anch iiive5bnent policy wa5:_ {a) 'riie CuiTeiit Baiik AccouiTrt opei'ate.s with a pi'esei'ved daily balance. Any Excess or deficEt 15 5wepL to OT from the BLisiiie5s Pi'einiuin AccoLint oli a daily basis. I'liis pi'events the Ciii'i'eiit Account li'om becoming ovei'di'awn. I'o continiie to i'evtew nd$Ine1a uii deposlt iii oui. base rate i'eward accotsiit. The M&G Equity fund shoiild be niaiiitaiiied. Tlie Chaiisliai'e Coinmon IRivestment fuiid aiid Chariiico Comnion Iiivestmeiit fuiid bliotild be inaintaiiiod wliere dii y to day flliidirig cillows. To eIli1'e i-esei'ves are inaitsged to eiisui'e Fi1kn21Trcial Seiwices ComFensatioii Scliome 15 monitored aiTrd action taken to niitsgate any risk ai'isiiig fiom the failui'e of any OE the Chai'ities bank oi. savings pi'ovidei's. (b) (el (d) Tlie trustees recosiiise tlie need to i'eview tliis poIicy on an aiinual basis aiia to appropi'iately moiiitoi. i.he investmeiit Euiids aiid be proactive iiTh dieir manageineiit, I'o ensure the best inteTests of tlie bi'aiich objectives are maintained
IIOY AL SOCIETY F.OR T14E PRLVENfIoN or. CRUELIY TO ANIMALS ALTON HASLEMERE PETERSFILLD & DISTRICI. BRANCH Cliarii Numbei. 2U5153 RFTrORT or, THE TRUSTEliS FOR T14E YEAR ENDID 31 DECEMBER 2023 coiit, Coniiected Parties 'I'lie Cliarity 15 a local bi'aiich of the Royal Society foi. the Pi'eventioii of Cruelty to AiiinicTrls (Cliarity Nuiiibei. 219099) iiatioiial Cliai'ity tliat acts as a support oi'gaiiisation. 'fiie Clicll'ity pays an annLial Quota to the RSfCA l.Ieadqucii'tei'% based c)ii its level of I'e5ei'ves dui'iiif tlie pi'cvious yeai.. Thts i'epoi't was approved by tlie Comintttee oil . ..i.l.s. I10.IL¥ SigLied.. Mr5 Vane%sa Keinp rTeasui'ei
JNDLIPENDEwf EXAMINIR'S REPORT TO THE I'RUSTLES ROYAL socIErY FOR I'HE PREVL,NTION OF CRUELTY TO ANIMALS ALTON 14ASLF.MERE PEI"ERSFIELD AND DISTIiIcf BRANCI4 L'eport 011 tlic aeeoiiiits nf tlie charity for tlie yeai. elided 31 Deceinbei. 2018 wliieli coniprise ()f tlie State.metil' OE fiiiancRal Activitie£, die Bal31)ce. SlieL)I', Ic iTrd tl)e i'olated 310te£ aiid are %èt out on page£ iiiiie to sixteen. Respective responsAbilitieg of t'rustees and examiner Thc. chaiity's ts'usLees are resp()nsible for the pi'eparattnii of tlie accounL4. Ilie chai'ity's 'ustees coiisidei. that ali audit is iiol i'equired f'oi. tliis year uiidei. secti()17 14412) of die Cliai'ities Act 2011 ("tlie Ch<irities Act") aiid that ali iiidepeiident exainiiiatioii 18 rneeded. l am qllaliEied to uiidei'trdke. LixaiiiÈnalioiTr by being a qualified meiiiber of die liistituie of Chai'tei'ed AccouiitatLts of ELiglaLid and Wales {ICAEWI. It is iny i'espoiisibilily to.. exainkiie i.he accouiits undei- section 145 of tlie Chai'ities Act,. fDllow tlie i)J'ocedures laid dowii iii tlie gÈneral Dii-ectioiis given by the Charrty Coiiiniissioii uiidEIl SL<tioii 14J{Jl(b) of tlie Chai'ittes Act. and state wliethei. pai'ticiilar rnatters liave coine to iiiy atteiitioii. Basis of independent exaiiiiner's i'eport My examiiiation was eai'i'ied alit iii accoi'daiTrce widi tlie genei'al Dii'ections giveii by ihe Chai'ity Cc)minissioii. Ali exainiiiatioii iiieludes a ieview of the accountiiig J'@cords kept by the cliai'ity aiid a compai'ison of the accouLits i?i'e,*nted with those reeords. It also includes eoiisidei'ation of any unusual iieins oi. digclosui'es in the account5, aiid seekilis explaiiatioiis ftom }iou as trustees concei'iiing lY sucEL niaLters. The procedui'es uiioleitaken do iiot pi'ovide all the evidence tliat would be requii'ed iii ali diidil ii lid consequendy iio opinioii is given as to wliethei, the accollrtts present a'ts'iie aiid fair vieTr¢' and the i'epoi'l is liiniled Lo those inatters set oiit in the staleineiit below. {coiitinued)
INDE,PENDEN'f IXAMINIR'S REPORT TO TI.II TIIUSTE.E.S ROYAL socir.TY foR TIJL I)IILVENTION Ub CIIUEL'I'Y'I'O ANIMALS ALTON I.IASLIME.R£ PI,TERsf,IE,LD AND DISTRIC.T BIIANCH CON'I.. Independeiit examiiiei s st£2tement lil co1]ecI10]i wil.li my cxaininalioii, li() mattel. ha.s coiiie to my tteiitioii.. wliicli gives me reasonable caiise lo believe Iliat, iii aiiy i)iatei'ial i'espeet, the i'equii'ements.. to keep accouiitiiig recoi'ds iii accoidance with section 130 of tlie Cliai'ities Act,. aiid to prepai'e accouiits wliich atcoi'd with tlie accouiiting i'ecoi'ds (2nd comply widi tlie. acc()iiiitiny i'equire111eiits of the Cliai'ittes Act have iiot beeii iiiet,. oi- to wliicli, iii niy ()i)iiiion, atteiition slioiild be drawii iii order to QLiable a pi'oper uiidei'%taiidinbY of diei i Ccollllts to be i'eaclTred. Mi-5 Aiiiigi'ali Shai'nia BSc.FCA A & N (Hasleinere) Limited Cliai'tered Accouiitaiits aiid Sialutoiy Auditoi's Ai'uIia I loiise 2 Kings Road Hcislemei'e Sui'i'ey GU27 2QA Date,.
ROYAL SOCIFfY FOR TI4F. PREVEN'IION OF CIIUELTY I'O ANIMALS ALTOIN HASLEMERE FETERSFIF.LD & DISI'RICT BRANCH STA'L'F.MENT oi,, r.INANC.IAL AcfiviTIES FOR I'HE YEAR ENDLD 31 DLCEMBE,R 2023 2023 2022 Uii- REsfricted Ilestricted lotal INCOMINC IIESOURCES Voliiiitai. 1C0je Doiiations Collectiiig boxes IISPCA l-loadquai'tei's collecli0115 l.£g&cRes i'eceived (Note 101 1.446 176 23,864 131,034 1846 176 23,864 131,034 957 17,362 85,875 Activities foi eneratiii fuiid5 MeiiibersliiF subsci'iption8 Pioceed8 Iroin bpecial efforLs Miscellaneous income 278 449 51 278 449 51 222 42 22 Investtneiit iiicome Bank deposit iiiteiest Igrossl Investrnent incoine Iiiconiin Lesouire5 froin chaiitable 3£tivities 2,215 7,174 2215 7,174 iii 6,954 166,687 166,687 111,545 Othei. ittcoinit i'esourceb Tot1 iiicoinin resource5 166,687 166,687 111,545 RESOURCES EXPENDED Costs of eiierati voluintai, Clinic5 atid veteilllal'y fee5 Animal costs Food bank pet food doiiatioiis incoIne 31980 450 1.903 32,980 450 1,903 20.760 I,OT2 ruLidraisi11 ti'adin MeA'chandi5 costs of oods 501d 407 4U7 779 35,740 35,740 22,611 Costs of charitable activitie5 Headquartei's and regional quotas DDiiatlDJI SpuiiSOTsliip of cat peii 1,378 2,000 3,500 1,378 2,(X)O 3,500 3,500 6,878 6A78 3,500 (contii)Iied) io
ROYAL SOCIETY FOII TTIF, PRF.VF.NTIC)N or, CRUELTY TO ANIMALS ALTON HASLEMLRL I)E'fE115blELD & DIS'I"RIcf BRANC14 STA'I'EMFNI" OF. I",INANCIAI, ACTIVITIES CONTINUED FOR IHE YEAR ENDED 31 DECE,MBER 2023 2023 2022 Resti'xcted RÈsh'icted Total Covei'tiaiice costs Priiitiiig, gtationejy. advei'tisiiig, teleplioi)c, postcige aiid bank chai'ges ILlSUI'aiice C.Dnii)uter exp & equipmeiit l)ii'e Iiidependent ExaIiiinei s fee ilookkeepins fee5 Repairs & Reneivals fjuiidry ExpÈi)SL 668 822 59 629 822 1,296 450 1,296 450 1,296 1,894 1,090 78 78 3,314 4,968 Other i'esoui'ces ex Stock adjLishiient ¢iided loo loo Total resources ex eilded 44,654 44,654 31.079 Net incomiLI out before IranBfers oin tesouices 120,654 120,654 80,466 GT055 transfer between fuiid5 Gain Losse$ Realised on inve8tAiient assèt$ Uii-Real(sÉd INote 31 5,119 5,119 110,7461 NÈt movement in Euiids Eor the eilr.. 125,773 125,773 69.720 uIid balances bi'ought forward Fuiid balaiices ¢#rried foiwai'd 307,445 237,725 428,806 428,806 307,445
'riie iiotes oli pagos 12 to 16 r'oL'm part OF tliesLJ aCC.OttiTrts ROYAL SOCII,TY FOR I'HE I)REVENI'ION OF CRUI,L'fY TO ANIMALS ALTON HASLEIVII,RE PETIRSFIELD & DIS'fRicf BRANCH BALANCI SHL,Ef AS A'f 31 DECEMBE,R 2023 2023 2022 Note rixed a55els InvE5tIiients 176,037 170,919 Curreiil assets Debto)1's Good8 iii stock Cash at bank 62 200 266,287 300 145,248 266.499 145548 CuTreiit liabilitie5 Ci'edituis.. aJiiouiit8 Ealliii8 due within oiie year 9,320 9,022 Net CUl'Lent assÈ 257,179 136,526 Total assets IS curj'ent liabilities 433,216 107,44J CreditC>l'5.' amounts falling due after mole tl)¥Trn oiie year Piovision foi. liabilities aiid cliai'ges Net £issets 433,216 307.445 Fuiids Uiii'estritted iiicoix)e funds Design<ited fuiids Coiiei'al fujids 4.410 428,806 4,410 303,035 Restrieted ineome fui)d6 General Euiid Cattery p¥oject Total fuiids 433,216 307,445 Sigiied.. Dale.. Mi's Vanessa Kemp Ti'easul'er For aiTrd on behalf ofj the CominÉttee 12
'I'he ii()les on i)ages 12 to 16 foi'ii) pai't of tliese accuunts ROYAL SOCIE'fY FOR THF PREVENTION OF CIIUELI'Y TO ANIMALS ALfoN IIASLEMERI PETERSflELD & DISTIUCT BRANCH NOTES'I'O THE I",INANCIAL STATIMENTS FOR TI.IL YEAR ENDED 31 DECEMBER 2023 AocouNTJNG I)OUCIE5 (a) Basis of pi'epai'ation The Einaiicial slalemcnts liave beeiTr PiEPal'ed uiidei. die liistoi'ical cost coiiveiition, with the eXptio1 of investmeiits wliich are iiicluded at mai'ket value. SORP (FRS IQ21, the SLiteinenl' of Re.eoinineiided Pi'actice.- Accouiitiiig aiid Re.poi'tiiig by Cliiirities applicable io c.harities pi'cpariiig their accouiits iri acr.oi'd<liice wil.h tlie fill1claI Reporting Staiidard .Ippl&cAble sn dio UK and Republic of li'elaiia IFRS 102) (effective l Januai'y 20151 iii prefei'ence to tELe Accotiiitiiig and Repoi'tiiig by Chai'ities.. Statetnenl of Recommended Pi'actice issued on l Apiil 2005, This is iiecessai'y for tlieii. ar.counts to give a tt'ue ciiid fair view as i'equii'ed by the 2008 Regulatioiis. Tlie cliarity has availed itself of P.ag1.apTrh 411) of Schediile l of die Reglllats'ons 2008 aiid adapted tlje Compaiiies Act foi'inats I'o i'eflect the spp.cial natui'e of tlie cliarity's activities. No sepai'ate SOFA has beeli preseiited for tlie charity alone as permid'Ld by Secl'ioii 408 uf the Coinpaiues Act 2006 aiTrd paragraph 397 of tlif. SORP, (b) Fund accounting Ge21eE'al fiinds are uni'esh'icted fiiiids wliicli al'e available Eor use at thL disci-etion of tho tL-USteEs iii fiii'tlierance 0£ i.lie geiiei'al objectives of the clknilitsr and which 1kn1ve not beeii desigiiated foi. other purposc$. De5igiiated funds comprise iiiire.stritted ndS that have been set aside by die trustees foi. pai'ticulay purposes. 'I'lie aim a11d Iise of each dcsigiiated fuiid is Set out in Uio iiotes to tlie fiiiaiicial s¢atEmeiits. le) Incoming i'e5011rces All incoming itrsource5 are Éncludecl in tlie SOFA wlien i.he chaiity is legally entitled to the iiicome and the aniouTEt cali bo quaiitifRed witIi i'eicsoiiable aecurary. Foi. legactes, entitlement ai'i5e5 wlieii tlie charity lias sufficKen¢ evid]ce that a gifi has beeii left to thein. Tlie filii. value is measured or e%timaled based on tlie iiiformatsoii available, and will geiierally be the expeckd casli amotint. TELe bi'aiich splits its, tncome between dÉffei'ent categoi'ies oil the SOFA. Tliese al'e Membei-51Iip 5ubsci'iptions, whicli iepi'esent the bi'aiich's elemeiit of the iiatioiTral 5ubscriptioii paid by Inembei's in tlieir ai'ea. Doiiati0175 l'epi'eseiit die inonies doiiated loeally (exeluding tliosp in special effoi'tsl and t1105e made dii'ect lo tlie RSPCA 14eadqiiai'teJ's but fr)1 llie beiielit of diis bi'anch. Income froni Special Efforts i'epi'eseiTrls the inoiiies i'aised at eveiits (suclTr as fete5, car boot sales etc). Collcctiiig boxe5 are tlie moiiie.b (.'ollecLed li'oin the various collecting tiiis displayed in local sliops aiid ameiiities. RSPCA l-TeadqtliTritei's collections I'eflect tlie braiicli s elenieiit of the moiiies collected on a iiational level fi'om donations by bk tt'aiisfei.. 13
ROYAL SOCIE'IY FOR TIIE PREVELvfIoN OI., CRUELTY TD ANILVIALS ALTON IIASLEMERL PII'ERSFIF.LD & DISTRICT IIIIALNLH NOTLS TO'fHE r.INANCIAL STATE,MENIS FOR THE YEAR ENDED 31 DECEMBkJl 2023 (Coiil'ijiiied Gills iii kiiid doiiated foi. distt'ibutioii are iticliided at valu¢ition aiid reLogiiised as ilicome wlien tliey lire dish'ibuted io tEie pi'ojects. Gifi's doiicited for resale al'e incliicled as income wlien tliey al'e sold. Doiiated fac.ilities are iiiclLEded at the valiie to tEie cliarity wheiE l.his cali quaiitilied and a tlui'd pai'ty is lieai'itig ilie cost. No ainouiTrt5 al'e iiicliided iii tlie finaiicial statements foi. sei'vices doiial'ed by voliiiiteei'b. Idl Resources expended All expenditiii'e is accounted loi. oli ali acci'uals basÈs aiid lias be1 classified uiidei. lieadings tltst aggi'egate all costs related tn die tiltegory. Whe1 costs cannoi be dii'ectly attributed to particulai. headings tliey have beeii allocated to activitte.8 uiTr a basis coiLsi5Letit witli iise ol the resources. I)i'einises ovei'liead5 Iiave bcLJn cillocated on flooi. ai'ea basis aiid otEiei' overheads have boeii allocated on die basis of tlie. head coiiiit. l-.iind_i'aising costs are those iLlcuri'ed iii seeking voluntaiy coiiti'ibLitioiis aiid do i)ot iiicluae the costs of disseiniEiatiThb* infr)I'niatioii in 5UPPOI't of die ClrItabll) aetivities. SupporL' costs al'e thosL cosls iiiclli'iod dii'ectly iii siippoi't of expeiiditure on the objects of tlie chai'ity and iiicludc project maiiagernent eai'i'ied out at Fleadqiiai'tei'5. MiifLageinenL' aiid adiniiiistric tioii costs al'e tITroso iiiCLlI'i'ed in conneclioii witli adininisli'atioii of the chai'ity aiid coinpliaiice with coiistitutional aiid statutory roquii'eineLIts. lel Investments Investmeiits al-e stated at mai'ket value at the bic lance slieLJt dale.-fiie SOFA iiieludes the net gains and losses ai'ising on i'evaliiation,8 la disposals thj'oiighout tlie yeai.. TELe Ti'iistees iEC0gii%.p. the iieed to ieview thi5 policy an a1lIa1 basis and to look at odiei. poteiitial oppoi'tliiiities wliilst appropi'iately 1110nitoi.ing tlie available fuiids and being proactive iii llieir inaiTragenieiit, to ensure die best interests of tlie Cliai'ity's objectives al'e niaiiitained. (fj Stock Stock e011SiSts of puirliased goods foi i'esale. Stocl<.s al'e valued at die lowei- of cost aiid iiet realisable valile. Ileins donated foi. resale oi. distributi01i5 were iiot iiicluded iii tlie financial stateiiients until they are sold or distt'ibuled. 14
ROYAL SOCII,TY roll TIIL. PIILVCNTION or CRuf.LTY TO ANINIAI.S ALTON HASLL,ML,IIL I)LTLIIS1,'IL,LD & DISTRICT BRANCH NOTE5 TO I'HE FINANCIAL s'rA'rF.MF.N'TS bUlI'fHE YLAII LNDED 31 DEC.E.MBLR 2023 {Contiiiiiedl STATEMENT Or r,UNDS Balaiice at Resourc.os Ile8ouices expciided 01101123 received TralisEe'S 31/12123 Uiirc5tricted Emei'geii Vet 4,410 4,410 Geiieral Fuiid 303,035 307,4L15 170,42C) 170,426 44,554 44,554 428,906 4.3,3,.316 DESIGNAI'LD bUNDS Ei]iei' en Vet RSPCA Head4uartei's will now oiily meet the cost of ali emei'geiicy vel. wliei'e they are coiitacted in adv1 11 lid cigi'ee the Ireatmenl, ottiei'MTise eiiieryency veterÈiiaiy treatment foi. injui'ed animals is now the respoiisibiltty of die individual braiielies. Tlic h'ustees do iiot have aiiy histoi'ical infoi'niatioii about the likely cost ovei. oiie yeai. aiid initially set aside a t'esei've of £4,410 10 lielp ineet this expeiise. WliÈlst UTrer li¢iS beeli no specific Lise uf this fLiiid, the b'ustees believe tliis is still ali on80ins fuiidiiig i'equiremeLIt aLid felt it was appi'opiiate to mainl'aiii it as desigiial'ed filiids. 15
ROYAI. SOCIEI'Y I",OR TITL PREVENTION OF, C.RUF.I.TY TO ANIMALS AI.TONI IIASLEMERE PLTLRSFIELD & DIS'fRICT BRANCII TOTES TO I'HI FINANCIAL s'fATF,ML,N'rs FOR THE YLAII LNDED 31 DECEMBE,R 2023 LXF.D AssEr INVbSL'MENIS 2023 2022 Cost Miiil<el ValiiL l-loldRIi Mai'lcet Holdiii value uoted o ui sliiire5: M & C, F.quitie.s liiv. FuIid liivestinent funds Chai'ishare CoJ)iinoii liiv. Fiind 15,674.r/ 4,954 45.919 3,2(K).00 4,954 47,024 34,296 114,186 15b74.77 34,296 108,222 c[rInC0 Coi)iJiion Inv. F,iiiid 10,740.W/ 19,370 15,932 "IQ,740,07 L9,370 15,673 Total 58,620 176,037 58,620 170,919 DEBTORS 2023 2022 V AT recoverable -L'rade debtoi's 62 62 CREDITORS 202, 2022 'Irade ciEditoi's Otlier ci'editoi's and acci'uals 1,523 7,796 9,319 1,226 7,796 9,022 CoMhqlTtEE MEMSERS. EXPENSES AND REMUNERA'I'ION No cominittee inei]Ibers i'eceived lY remuiierationi ciiTrd tlie biancli has no othei. paid staff. STOCK Tlie stock lield at tlie yeai'_end was valiied by the coininittec at £200 {2022 - £300). All 5toeks have beeii vallied at tlie lowei. ol cost and iiet i'ealtsable value. 16
IIOYAL socir:TY r,OR TFII PREVEwfIoN 01- C.RUF.i.'rY'ro ANIMALS AL'I"ON HASLEML,IIL I)E'I'ERSFIEJ.D & DIS'FIIIL'I. BRANLFI NO'I'ES TO THE FINANCIAL STATF,MENTS FOR TIIE YEAII ENL)ED 31 DE,CEMBE,Li 2023 DONATIONS IklADE Doiiations of £2,(100 were in21 ae by tlie fjrancli dLLri1ig the year (2022- ,500). DONA'I'IONS RrcEIVED DLiYiiig die yeai. the bi'ancli received dotiated item5 wc)idi £1,446 (2022- £957} to ttie Cliai'ity. 10. LEGACItS l.esacLLS I'eceived dui'iiig die yeai. wei'e £i 31,03412022- £8Jf,875). II. CoNI'ROI,T.ING PARTY 'rhe h'ustees coiitrol tlie Cliai'ity in accoi'dance witli the coiistitutioii and the bl'anch rules of the iiiaiii IISPCA Cliai'ity. 17