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 Lilni￿d
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 Ar￿lla1 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)eCem￿r 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 Natio1￿1 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 a11t￿rnn 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 sch￿lle 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 li￿PeCtorS 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
ad￿rwiSe 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 d￿llaged 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 eI￿li1'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.
1￿C0j￿e
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
Tot￿1 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 I￿S 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
eX￿ptio1￿ 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 fill￿1claI 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 b￿￿k 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 be￿1 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 Cl￿rItabll) 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 a1￿lIa1 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 adv￿1￿ 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