2023-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Isle Of Wight Branch

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Cliarity regislr8lioii number 205311 ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH CONTENTS Pag8 Trustees. rcport Indepeiid8nl audil(>i'$ rort 8- 11 r.nnY)Ildoled slolomonl ol financlal aCvIll$S 12 Consolld8led balaiic4 Slieel Chaiily balanco shorst 14 Consolldq19d oashflow slalemg111 15 e.hRrlly G8shllow s18tsmenl Noltss lu the financiéil 5tatem8nls 11- ?.ei

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH TRUSTEES, REPORT REFERENCE AND ADMINISTRATIVE DETAILS Tliè InJsl(a&S prèseni their report wlh tho flnandal stalcmcnts ol Ihp chirity Ihp ygwL7r pndpd 31 Deceinber 2023. Tl)a Irusle&s have adDpled the provlsions nf Ar.r(>iinting Anrl Rr.pnrting by Charlli?s'. StrdtVfti¥nl vl R¥¥tsinrtl¢indÈd Prsttilce ISORPI ap1¢819 lo chAnUes propaTing Ihoir accounts in i.0rdnC ¥itli 1110 FinJiiiial RgPlYtli)u Slandsrd applScable in the. LIK and Rppiihllp. hf Ir&lrlnd IFRS 1(J21 loffodlijo I Jariuary 20191. REFERENCE AND ADMINISTRATIVE DAlLs The Royal 0ClU[Y For Ilie PrLJv¥iiliori of Cruelty lo AnSmals Isle of Wlghl 8ranGli of RSPCA Godshill Aiiimtil C8ntr8, Bulilarriid Cuiii¥i. Godsl)ill, Ie of Witjhl P038 3NA1s reglslered wilth the Lharlty Lc#Mmi85ion linder chority number 205311 and is oovern(JLI by Ihb rul¥& giirj reyulallon8 lald dowi by Ihg 4oy41 Sw&ly lor thg Prp.vp.nlinn nf firijp.lly ID Anirndlli IRSPCAI. TrtEStofys: .5usie1Drkwr)d P(Jlor LOrkMod (rosigncd 08105120241 Penny P1E niginl.ry hpr)£lnl.2kl lappainl¥d 24101120231 Yvrjnhft Cynddhrd Ir1pptslnied 20105120231 Llsa LIvcrnorc l.Ippolntpd J.711XJIA112.41 Flona Hnatow lappolnttirf n61()112()2?) Ilaimn Lnx IrH81onp 111Q4J2nd31 Loi'raliio Home Ireslgned /.¢iJDf&I02,4) Ellzah81h Goodrnan Irp.gR r)6104120231 Mlko Hillcock lappolftlod 19110120231 Gemn)è MoslJy Ibppolnlod 1911012.DI.&I Elllè Sligvelar lappolii18d #911 UI2023) Bankèr6'. Lloyd$ Bank, 22 Sl Th77a$, Square, Newpnrt PC)11118( Ctroperollvè 8nk PO Elox .101. f4811or)n sirrtot, M¢1nehftqior MGO 4EP. HR Advlco: 8rlolil HR. Penln6vla Blilldlng. Vl¢lDria Pl, C.he.elh8m Hlll, M8nc.hp.qlAr Id4 4FB Iram MAle.h 2n22 Payroll.. Wllllam Giles Churt¢reU A¢wuuiil¥iiiB 12 Loiiqveror Gl, Slllliifjl)oiri'n8 MF1115RH vnlil Aprll J.(11:4 wligli il WAS nioved loBriulil Bruwii, Clidrlgred Accoui)lants, Ex¢h8nog Houso, St Ci'os$ L4na, Nowport. Islè of Wlghl P030 4BZ ijnlil April 2024. H8Bllh & Sdlvly ¥uppurl is provided by Wlolil Safety. Audllor.. Lpnn¥Jrd Gohl Chartcrcd Accounianis, Sldlulury Audllur. 24 L¥ridpuTI TgTrd(x. Purl8lTivullI. H¥iiip¥iiir¥ POI 2RG. Natlonal Counell Trustèeshlp: Tha Brnnch conslilulion rcqiiiTe.s fivp trusle¥s ILI be eleLled 1 dil AGM diid cl Iiiiriiiiiuiri of luur Coiiiiiiillvg m8mbers lo manage the ArFJne.h. howttvcr. the commiltoe Wa4 dl olvcd due lo invJufficienl local Irustee iiunibeis oli Au4iisI'I, ?.n11. AA a rp8ult, the national RSPCIKCouncil was asked to appuint, underihe Society's ftules, I1pOralY IriJslees to manag8 ihp Brir nrh,. aff1r5 In lh8 8xr.liJsinn af. riny formoF 1rU%tDo. Nrllinnril Iru¥levs Mikv T05rlinbOlI, t)ere.k l.ott xnd Paul Br1r.9o(i IriJpl?ytr Ihroughoui 2021 b nd unlll Apyll 2022. It) Apil 20?2 Ihè Isle of Wiuhtr Ilrane.h had sucepsgfully rpe.Nilltt(I gdven Irugtees and SLtepe.qqfulls' r¥luriied lo local contrd on fhg 26th April 2U21. lifr noiirly 10 ycors in National f&niincil'l'riislpo.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 can he soon IKOM thè trugt88 list, Nigre Sias baen a lol of luriiover In Ilie Irusle¥ buclid sliiL'¥ Iliv brdfiLl rtsimed lo local control. variol challeiiges, both p¢rsonal end otiqani88llonal liave led to 1171s luinover bul the Clirront INsloe iro IhorouuNycomn)lttèd lo Ih8irYo19s and fBg1 a moi¥ $t8ble perlod1¥ 8head. Tl)6 Br8fibh Irrpnlly hAS CJ Irijslees. STRiJCTURE. GOVERNANCE AND MANAGEMENT -I'hfi Charity 18 consliluted as an LinlnetsrporatÈd assoclalioi) opsraiini as an avlononious Branch of the Nalional RSFCA $Jbl£cl loits rules for BrancS)es las upda18d 11120121, Iii tlièi IiuriTiiII 6L)ui¥v ol bu¥in¥ss, Cuiniyiillee mvmbeis are elocled al oveiy Annual Genei'al Meeting. Iroin Ihe n)embers of Ilie Biuricli. lo rrY ori IIIL iwrk lur Ilio Li11[1 year. Candldales niusl r¥¢glv0 SOO/u ul Ilie vules ul Ili¥ ITi£Trinb¥rs pre• nl. The decled Branch Commil100 can co- opt ntsi nioi'¢ than three Imeiiibeis onlo 1118 crnInlIoI vrilil Ili¥ [1xI Aiinurjl gftnpral m(481in9. All l•nmThill8ft rnftrnbft. mL¢sI b¥ Soclely ii)¥rTib¥f¥ ltsr tlmu ol Ihr88 mor>lhs on Dppoinlmonl. Tho Committcc mttmb0ry rir? Iru%lDp.? of the Braiicli arid arè brlgfed L)11 Ili¥ii' rgspuiisibililigs ds Iru5teeb prior to their Gcceplanc8 ol IhGT rolo. Thr) t¥ustocs hold r¢gular mealln Js al whlGh éeci4oiis are madg di conveyeii lo the sbll lor £?cliuii. The dey-to-day ruiinli)i ol the Bi'aiicli is aliYdys (J8l¥yul¥d Iu d tJrdriLlI N4dndu¥r, who Iii aGcr)unlHblp ta Ihp. Iriir.Ipepi aiid prL)K'i¢J8s IrIOr¥¢j reyurls urid r¥L'¥iriiii¥isU¥lloll8 al each trustee rne&ling RISK MANAGEMENT T118 Braiiuli I'id5 L$4rrl&d vul Bl ri¥k d5skTr¥smrJnl dnd idgnlified Ihe followino rfsks: Losg 01 inconie 1t1rouI1 error or frdud Lu¥b ol repulialiuii Iliiough eiior or fraud Lubs vl iiiwiii¥ Iliruuuh L)ulsid¥ furces In8urticienl Iruslees to conlinuc Inxbilily lu rÈ>Lruil siJil%ble triJslftR6 In¥ufiiLi¥ril volunteers ID 85sisI Ribk vl tylsllllib dgdinbl vulunloL>rs Risk tsf claim¥ bs1 vclunloors vr IIIL, publi Advprgp publicity Tho Irusioeu aclivcly rcviow tho risks 1h the. rhR¢fjty Inr.R8 on A ragiilAr ha8t8, coverlno operational ar¥Y finaii¢ll nspAe,t%. nn¢S pirt 5yf,tAms In plthcn lo niltigole Ihv84 ttsl<8. AIMS AND OBJECTIVE5, PUBLIC BENEFIT STATEMENT AND PRINCIPAL ACTIVITIES -l-hA rJhj&t.l rtf the rhfirity Is lo promotEt kindness good re, prtsvtrnl oi. Slippress Clelty lo aiiinials by all Inwfiil menn8 Wth PArtic,iJllc r re.l¢r¢nco to thc &irrll ot th Br•n¢h, In accordanca wllli Ilie pollc¥g$ ol tlie sely. Our 8p.IlvltlAs tn aehlRVft Ihe obl8ellv8$ IndLide the fdlowng.. 'I'o support th& Soclelfs Inspe¢lorale li) Iheir work provldliiFJ Ilnanclal asslslance aiid 8n)tsr4¥TItsy ptmd-tl[1n Inr Inislre818r.l or abaiidoiied èiiliiials. Indu&1'1Y pelb lUb8 uwridrs ¥u(ler ill hekillh or Ilnanelal dlfficu1118s or pass away. Tl)g Society's ii)spec(01?te, as 11 as provldinu *duLdlivii, iiilvr115Jlivii and ath¥lce, rescues snlinals In dlslres$ and onlor¢os law'$ aoainsl Ilie cruel Inlelredlmeiil ol diiirridls iii Eiiqlaiid aiid Wales by brinqliiq prosecutions. This work i¥ k¥y lu'ili¥ PT¥vuiIIiL541 vr wppression ol cruelly, part ol the RSPCA objects and pioinoles liumai)e sei)Ilin8r)Is lowardg dlllITiJs ivliiLII iT1vv5 rnorAI l)¥Jnp.fil io liuni8iikliid gs u 1010. Tlie Nuliu1121 Cull Ceiil¥8 dCL'epth cornplainls oboul DnirnslE IN distrcgtrJ oigl)I hours a day, every day of 11)8 y8dl diid 1110 publiL bgiiBlilb by beli In r.all fnr hFlp whfftn in .?nimal is ¥ull¥ring, vthich c&n be very di5trEs•Sng for humans towifnovv and fool poworloss io httlp,

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 To accBpI 8trAy rind ownod animal¥ lor rBlioitiirig. Anlrn&ls in obr ¢are recolvo vctnrinLiry trpi1tmpnl, vaceinalioil. Iioiil¢rinn, mip.rn(.'liipyiilg ai¥d ar8 assessed for réhomlng. Thls vmrk hAlps tr) rr>ntrnl thc ineidèi)cè and sprearl nl is15Ca and suffTrering ihrwgli v4)lloI) and neuleiii)q. Th6 worl( bentsfits ¢xir local CoM.U1)Ity in¢liidin9 IncAI Huihorilies 8$ il rgduce$11)& Intyd6n¢è ol abandonment and e.riip.lty. rh publ1¢ ki)ows Ihal wp. A88151 <lnimals irb n¥ed. Wliil¥l ai8 pilniariw ali aiiiinal rhRfily, the spNicc wc offor pel ¢ie1'&v7n rAnnol ass11 their pel¥ Ili¢rri¥¥lvtis Iii Ilni8soI crisis ¢an relieve much distress lor IhFt as well as Ili# 1. W8 11)ome aniniols In need lo ponplp. wqlling 44niJ lu lidvv a con1pani) aniinal. Whilst YR recogn18 coinpaiiioii aniiTials piovlde meBsiJr.Iblc bcnefilg lo mental ond phyyiL'ul hedllli, wts ¢orlder Ilie provlslon ol pèis &ub&idi4iy lo the Inqln chaiil sourL¥ ol low cosl £Jood quallly up¢yd•Jd ooods lo the benefit of Ihp piihlir. Anrt lo Ihe envirThnmpnl dijp In Ihc volume w¥ b¥v¥ Iroih énltsrliia 181)dlill$ and tS)yoiigh niir e.niitsf.iCJUS vffort 10 rocyclo where po8qlhlfr. Shop Irodc hoo gradusilly In¢roa89d $ln¢e11)e1Sltino of the ¢oroiiavarus r88lricllons and 2.O?.'4 AAW Rn Improved Incorng. Tlie Iruslee$ h£iVÉ rovlowod Ihp oiiteA)rn¥s diid dLlii&veinènLs of our objectives arid aolSvllies for the year ID ensLirg Iliey r8maln lortis&d on o(Ir chArllAhlo alms ond continue lo duliv&r beiielil¥ lo 11)e publiG.. We118ve ¢oiiiplie(J wllh Ililb duly under Ili¢ G'li8rr¢lèg Act 200fi In hi?ve rgg¥rd lu yubllG )111 guldance puLll$hed by U)9 CommIson. Our curreiil ¥liorl lth'm and lontl 181'm AIMS ond obleclves csn be summarfsed db fuiluw¥'. Short lorrn: To protect our slaff. voliinlcoTS ii nd 1[ar? tn Ihi5 Lusl ul livlrig cri$1$ ai)d nianagiiio th& braiich &P8ndii)I lo keep Ilie anlmal r.e,nlrè sllp Iiinf.lioning for a" long a" pO"81b(e. continu iv btsPPOrt th8 Iiispeclorsjtc inlako. Tu build Ihtt fundraising and evenl$ leam ordpr lo mAxlmi.sp polcnllal incomo via di9ilal fundrL4ising and corporate spon¥urbliip, Contlnual prfi.8f¥npA ¥Jl Inral (we.nt%. To develop uur lusleriiiy and rel)omlng 6rk to 8ilPPOrt the NationHI %if)r.Ip.ty Tn drvLlup uur engagemeiil with the conimunily lo ensiir?. adp.qiiaiè. hnmenV¥fnr asJr animols, and vdunloers for our hoptr 3nd luridr8i&liig events. l o IichiAVP..I halAIL¥d budgl movinEi foiwai'ii 'In dftvp.l()P r1 branch PeCifiC slr¥l¥ults' pldii lu suijporl Ilie loiw le¥m qoals al tl)fi rAiitr*.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT bRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Long lerni= To ransijro the lutlifo SLisla5nabllliy of Ilie BroDd). by ¢onllnulri¥ Iu illLTL'¢lL. thr fiinds rFJi.IP.d hy hnlh shops and PTivale boarding To produce a rafl of IuiiLtraibiiiu ev¥iils lo be held throughout Ihc ycar. To dov?Inp Adiicallon and COMIUnitY evenl8 arouiid 11)e ai)irnal c¥iilrL Iu inLmnoAgement I nd thorpby ¥mprovè tli8 Ilvg8 of Islai)d $n117181s. To rnnllniiR lo promde th8 hrsnd) in the con)Inunily via all lurrns ul m&diil. To ¢ts1111iiiiA io build the voluiilgtrr ltrain uiifJ iu great synchronlcily bolwoen r)ur shnp.s. our high slretst presence and Ule animal Trii118. HEALTH AND SAFETY POLICY Tliis policy applies lu ¥113r%¢ri61i ¥laff bthelher cmploycd or volijnlfiftrs. A Gompiehen$iiits nianLial Ihal oulliii?s iii d8tail th• ¥diMinislralivv ariany¥in¥nls for heallh 17nd Siifpty withln the 8¥anch lind the pr0¢8duies lo be ltsllowttd lu mil)IIls& l)allli Hiid saluty risks hos bocn dovclopvd. Th1 maniiai is v&4abl8 for relerence by all 81aff ai)d volunleeis 8nd Is I'evlt¥Yed règulèrly Its l%ikg ÉitsLounl ol changes. Tlie Heallli ?Iid Safoiy pr¥•vi51uii15 overseon by Wighl Safoty Gonsiillane.y, earry oijl annual inspocllons of all aréas of thi Brancli Jiid piY)vide rL'W)rli with Ir ny FJr.lian pnlntrs. All st8ft arg Iii reAuléfLuinTnuilLdli<)n wllh niirrisk 0gSQ8smont ¢oordln4loraiid ai)y Iiicldeits and i)8r Inl¥¥ wil[n8 ara reporleu iii lin¥ wllh govemincnl uiJldvlln&4. REVIEW OF ACTIVITIES AND ACHIEVEMENTS Signifi¢ant aGllvltles Tli¥ ¥rIliTi1 benlre rebuild wo8 compIAI?rl In ?1119.I craaling callery and wfldllle spa¢o. and a newr¥¢¥pliuii u¥id èjdmin block wilh space Ivr 8duLdliun, outra.Iph gnd moollngs. Tho pi'olocl futLtr8 proofed the braiicli and ur¥¥lgd ari anlmsl ¥¥iilr¥ vptsrullon that could delfver thrt h&%1 nf ÈinlmRI wellafe wh1] malfitalnliig a plBce al 11i8'he¥rl L)[ Ili¥ isldncl coinfflunlly. Fvur luuul Iru51eeg wero appolnlod In i112'.4. oheml8 Boording's I¢.11111$ rijritlniie to eam the buslnéss a cttveted live slaT ralinu IiuJn IliE> l¥lL ol Wight (lIrI1. Thv nETrw w8hsilfi hLl5 holpod lo relaundi ai)d expand 11)e bu$liii)ss Iv i1lb1¥¥t> il¥ ¢vntribullgn lo Ihc branch inc(Jmf> vlrcarn via th? BrFJn¢h 'l'rgding Gornpany. RSPCA l$le ol Vr9E1( BrariGI) Tradi(Ig CuiTIPdFiy Lttj. Thn lollor P<lrt ol 2022, gnd inln 2n218RW ali inpJea5e Iii bookincjs 8rid incuin¥ Ilie rsIr1d10ns arounL< cOronVir[J8 rftdiir.ed find Ihp pijblic rel(ITned ID a mor8 Lisual pattern iii teiins of l)olldaylng. IW?111lrc and rphoining cattery lacllllles conlliiue lo prove ils 'ialLJe by wovidiny nitilvinily pgn% for mLim8 and naw killcn81 tho V<ilue ol11)e vital isrA811aii ljlodo lu Ivr ¥iL ls. 202.? provod In he Another cl)lltsftgiiig y¥ar fur 1118 Branch whlch saw many peopl• fit) langp.r Working Ironi home and wilh increased vel bills, tli8reTor Ulldblv Iu Ldre lur L¥ luriJ Ihpir pets. The staff vinrk lirolpsqly, ofteii chaii£ilng departmRnt8 and roles lo eiisure tlie bègi po6&Sbl¥ curL lut IIiuhl(: EJnimFJI%. Conliniiing Ilnanaol prudencè by our firiariLg (J?[1[nnl, I[h Ihp pvolving <2nd increa use of its syslems1n oid&r lo IMak¢ Ihe bÉsl U¥¥ ul linunoial re8ovrc(B lo cn8uro tho heat r.(1.81 èffecljv8 soILilions. The RSPLA'$ reqioi)al le&m¢. continued to SLJppoiI Ill èllurl4 Ihp'l nivtP.P.q 4ifo gf4il¢lLiI th&ir 01)going hetp.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANllVtALS ISLE OFWIGHT BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Tli8 b¥anp.h 1'1r n Ihree suLL¥¥¥lul sliops In 11128, ln. Considerinu Ili¥se faolors the r.anlrn did d great job of rnanaglny Iholr capacity t Ldfo lur OnilDal. 1.08dying them fnr lhv.ir Iivw Ilves. As noted oodlftr In Ihi¥ r8ptsi'l, oiifj of the. prlmt1ry roles of uii RSPLA Hriiie.h Is to supporl Ili¥ R4ePCA Inspeclor3, Tlio RSPI',A Iqlo. ol Wiglil Br¥ndh doos nnl soo a hug8 (Aill fur spac$ fron) the islFJnd's11)op8cloiale slafl, wilh Ihe mBjorlty nf Anlmols on the isldiid beiiio In loving hamL$. Ideally tha InsptsctorAlh toams strlve Iu ¥fisurg an 4nin)É¢l C81) slay In Ihp. h(wnp by prvvldiiill adviGfj. 8ntJ r1,8 roquir8d, v¢JvLlieis towards vclcrln1ry traLITinI. Oiily i¥l)en that is i)ol possible., nr where there i¥ dear iiilenlloryLiI 4ibiise rjr n¥gl¥GI ale 4nimals re.mthvp.d from their hDlllt>. Iri 2023 Ilial Srancli Itdk In IU Hnimci15 iJkn into our c8rA VIA Iho inspecior¥l¥ yroup du8 to wolf liilLI LILir r3r.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OFWIGHT BRANCH TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 Wp. have also ¥¥ork•d ¢loselywilli tli& Isl& ulwiyhl Council Sori£l Crlrft 18ms (JiIrinri IUk310 l)ot{i unlmJlv lor Ihwr rllnni%. .1 his fnijld be clls1)ts that werg iecLiVili¥ IriL¢JiLrtsl rdr)r or r£oiilred supi)0rt thoii ii)eiilal welllylirig. Wo alBa offwRd 0?1n0 lo oll)er 8Xttrtnal $ervir¥¥, L'xnrnplp thp Hampshi & 1s16 ol Wlqlil Consldbuldry. Flnanclal rg811118 aii(I reviaw Thfi rh4rity's fuiids ar8 i'oll¥ulgd frLYn memborship 8iit)qc.rlptlons. shop sales, rehoininq, donalioiis, leyArSp.%. rpcycllng sc1181ne5, collection b¢ix¢g¥, LaBdy sales. granis 1r nd .%pAtXAI fund•rai61l 8v•r)1s, %v¥ll &8 F¥ofils from thp hranch Iradlng coinpsiiy wliicli I11S IIIL bLl&)rdin9 bitsslnp85. Total Incomgloi. Ihe er £1,284,9a IdtJJk. Iti2/.,42111. Tol81 expendilurJ WdtTr £931,L15312022 £70LI.O.)ai. Th surplus Wsls £353,055. In 2023, tho brtinpth fixpnrifjnced nolahle linai)&aS d8velopiiiLTiil& JLru%s sg.vgral income streams. Tl)e brdllLlI r(4LÈiiviiII A fiiJhAlinlit)I suin Ironi legaGy Inoome wliicli tsionilic&nlly bolslored r)Iir Iln8n¢ial wsllluii. Tliertt'dvas a slight in¢rc.18? In rÈoiilRr donallons. reflectliiA (lie 01)yoiiiu support frnrn r)i?r communlly and Iiieome Irc4n our d)ai'lly sIIL)p¥ showed a posltivc InuAHq8, conlrlbLilln9 ILHlhgr lu uur Ilnancia slabllity. Tlirou4livul Ili¥ y¥¥r, Ihe branch staff and Irii&inr.s rJilloen15y IooLised on reduciiiu optrrdliuiiul LUotr4. This F.ffort Wag aiined al balaiiunsj Ilits budgi.'1s fmrn r>rgvinus years. ensuiiiiq Ilie braiiLI) CLiuld Lvntinue ils misslon offltr.IAntly Ai)(I suslalii¥bly, As ¥v¥r uur thank8 90 OUI l(> oiir imff. bnth 811tt8 anlm81 cgiilr¢ and iii 1110 r¥lail uperalion. nd Iho voluhlèars f?r 911 11181r wurk and ongoSng support. Wfi WQLild also Ilk lu Iliurik all Ih05e pe0C And, Inrsjl l)iJsln8s3es conlribulo Lu IIIL, SUCfA4$4 nf Ihe Hranch and suppoil us ivllli volunl¥¥r ILITl¥. lundroi5ing lleiNIIiA. flnAnc181 difcoiinis or Sdvprtigiiiy. Thoro Ftro Irm many to Mmo Ii)dlvldually bul tl)8y indudL VLluiinRry %iJroerles, local SLiperniai'kels, puLJ¥ IyuiizL81, BrAnrh Mpmb8rs, staff and voluiite8is drid IIJLdl pres5. Lastly, wo would 1SkA Icj 11)8iik Ilia publlu ftsr their ongoing support af IhA è4ranrh we Ul not succeed williuul IIILIIL. Reserves Pollcy Tli¥ BidnLh holds r88crvos In nrdi' thAt Ilie seivlce l&vel yruvldod for onimal thlIar? l.$ rnhlnlAined should Ihèro a reduLliuri in inc.c)min9 r88r)iir¢8s. R•seNgs are IIIos8 lundts wliiLlI dre Ireely ovailablc for gtiiiai81 piirkK)ses llLI uncommlltod. Tho IrusiooN hrlvft ASl8blighed a pollGy of lioldS1)o uiiresL'fvLd uJ5h fiJnd4 1c was qual1)t lo 12 IllL)nlli pxppndiliirn. Atlho data 0131 DeGember 202311il¥ wuuld have amounted tf> rippfoxim8lely I'932,0(10. Tolal nn,31 Dae.rnber 2U23 stood 81 £3,723,271 and freu r¢l4#rV, (rFfAPNfS nol hold In Ilxed a¥sels oi r4¥lriLl¥d funds) ood f11 £1181,4tiJ. 11 hav been ftnlAd IhAI Ihp tree r6s8rves ore nol eiiougli Iv iFI(JILlTr thp unrpsp.rvpd cash lunos I'equlred pet. Ili¥ brÉiii¥li re%ervcg polloy. 118hould be a¢thOled9d Iliul Ihe branch, along thllh mAny other Charllles and businesse hu hp.pn Ihroiigh zl low challen[iino years and Iliij Tiusl8¥& arft ir.lively trying lo bulld up the shoillall lo Inultji Ihe level scl by OLII. prudent 12 moiilli pultLy. Investmeiit Pollcy Thé Iruslees have lde pow¥rs of invoslmenl govern Tft8lricled by Ilie RuyL41 Suimely lor the Prcve.nlion Lrlielly lo At¥tnals Inve¥ill)enl AL'I 195B.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2Q23 Futura Dev&lopmcnts Durli)g JUI,412.n24 Ihv Irusi#e¥ Ltsftlinue 1¢ IocLl$ on ai)d increa$& ?ffpefvp dplivory of animol vElldiU iii Illy 1s1¥ ol Wiohi HrAnrh ir rpa. I hp. LlrAnr.h Mr?naoor will conlinuEI lu (fwvèlop all aclivilies Iiirlijrllng Income goneralion, re-l..uiriiiiy dnd ¢omiThJnlly fiiigRoenicnt. The YranGh ib Ivr)kiriy lo ii)¢rea$¢ th¢ rabbity accornmodAlian Ir n($ tj St)uiLL ul lundinq has been Wilh hèaling bllls boing hiigp draln uri luiids 1118 B¥aiicli is looklng 8t ternatIV. p.nvlmnm•n4olly friendly options, partseularly ali. sDiircB piimp8 in the kennel¥. STATEMENT OF TRUSTEES. RESPONS5BILITIES The InJslees ar& responsll)Ip Inr prop1r dng tho Iruslees. repvrl (Irid Ili8 fiiianoal staleiiignts In aecordan¢t vllh dpplli*¢ibl& law and UnSted Klngdom Ae.rniJnling Sli)11(tsrds Iuiiiied l<li)odoiii Gen&raly Accepted Are119 Piacllcal. Chtirily law I"equires Ih¢ Iruslees of Ihft ch41Suii ul Iiaud aiid otligr IrragLilarilieB. The Iru$18es arts fqJ.Iptsnvlblc for cn5uriiig thdt ItY likLV¥ Lon)p11ed willi the dLily In $0¢ilon 4 rtf th# 2Dn6 Charities Act wllh rtgards lo thp. piihllr, Ix:riL,fil l1Ment. statement as to dlsclosurè of Inlorrnation to auditor5 Su l&[ as thg Ituslees are avlare Iherp 18 nn rTrlvvont audit Information ol wliltyli (liè chailty's aliditors ArA 111)1r wirv8d by Ihg boord ol trLlStees on 'q Ocl&E/ SOZLI Trucloo rustee

ROYAL SOCIE FOR THE PFiEVENTION OF CRUELTY TO ANIMALS ISLE OF VVIGHT BRANCH INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH Oplnlon We have &Lidlted Ui$ IlnanLid sialenisnls ul Ruydl OOLlPty lor Ihe Prcvttniion of Griioliy i(> AnIn1[S Isle tti Wiolil 14ranch I'RSPLA Isle of Wight Brgnch'l {UiÈ pk)rènL tslidrily und ils %tJb%idiaryl ¥nr the yPBr encled J1 Deceii)ber 2023 whlch rnpl is& 1118 coii$olldal8d sl¥l¥in¥is1 ()f linancial acilvltio tho cnn+if>lldit•.d PHfAhl bnlance sheels, the consolidaled ai)d pai¢iil staleineiils ol Labli nuws dnd nntRPb tn Ihn linanrjal sLilcmoiits, li)eludinq sioiiifiLaiil ?CCOLiiillri(I i)ollLJ¥¥. Tlits Iliidntsidl reportlng fromcwork W1¢ t h¢ig hp.èn applied in Ihelr prepai'allon Is pppllFable law 8nd Unllerj l(Iiiqdom ALGuuiiliiig SldfiLtard5, including Financial Rnp(Jrtlng .8IRnd8r(1 11lJ.. '117a Fln&i?tyil R¥pJrflny 14nd8rd applicgljlg iii Ille Ul< #nd RopubliL ul Ir(..117nd Illnitf>d Kingcsoni Generally Accapled Accouiiliiii PrcicIiLSI. In our opinion, the finaii¢ial slalvni¥iilb'. qe a Ii-ue aiid lair vlviv uf11114 &ldle (if thp r.harll?hlo. Groi.Ip iiid Ihc pi&nl d)arily'$ oNaii's os al 31 D¥L+JiTib¥r 2023 Slltl ul I. iiib'uiriliig regources ané applica(lon ol rtt.Iniire.ps, lor the yeor Iliei) elided.. liave been propurly yrLpJrLd in ncr.nrdAiirA ¥th ljnlled Klng¢JoM G8ner8lly A&pld A¢LOUI)Ilii# PrÉityilLe, anii have bttL411 yfL%PiiriuI in rlC.fAird8nce with the requlrem8111s ol Ilie Cli8rllles Act 2011. Basls for opiniDn We conduclod our Aiidll In Atrttsr(IAnr.B with Inlejrnallonal Staiidards oli Audiiiiw IUKI {ISA¥ IUI(11 dnd Applir7NH1,7W. Our r¥¥punsibililies under those slondnrd8 nro fiirth&r dp8cril)ed ii) ilie Au(Illoib i¥¥iJwiJibilrli¥¥ fur lh8 audli ol tho lin$41JciuI .lulL'irJL'iil.% yur.linn nl niir repnrt. We are Ind8pèI)dg1i1 ol the RSPCA Isl of Wiylll DrdWILlI in accordance wilh Ihe eihical requiromonts IhFJI rira r8lAvAnl lo oul aiidll ot tha lii)andal 8lalement$ iii the Ul<. iriLluLJiriy Ihe FRC"8 LiIIIiLdl Sidndiird, and WR hAVfy Iiillilled tsiir olhèr èthic81 rpOnSibIlItIeS iii dCLUrLl[loTr willi tli¥b¥ r¥quiiemontG. Wo belleve IhaE Ihc èudii nvldftnri wo have nblained Is sulficl81i18nd appi'opriale lo provld&i b15 lui oiir nplnlnn. Concluslons relallng to go5ng Concei'n In Aiidilino Ihelinancial slal&n)g111$, wo have (nClUdd ihal lh¥ Irubl¥eb ube ol the going concorn baGif> of ricrKJiinlinu In Ihn prpparAlinn of the linanclal stal8rn811ts1$ ak)pioprl&le. d on thGJ wnrli WA hAV8 partnYmÈd, Iva li&vg lioi ideniilied gny mtsluri<il U¢iLLrl&Jinliei rolhtirg lo event¥ or condilions Ihal, Sndlvldu8lly or ¢olle¢b¥ely, may casl $lynlll¥uiil dLTrubl on the RSPCA 5s1o of Wighi 8rAne.h'4 4blllly lo rnIni19 89 a golno concern for a periorj of 11¢8$1 twelve iiiuriili¥ Irum whpn thp fiiiiinriii I r,lI?tomonlv IE re aulliorlsed fnr1841n. Oiir responsiblllt18s ai)d IhÈ I'85poiisbilitieJC ol Ilie (rutslL'S Wltli reS.r.1 Ifi gning concern are deserlbed in Ih? rgkvanl sactloiis ol 11)is r8POrt. 011)&r Informatlon Tl)e ollior inlomalion coinyribets Ilie infomiAlinn incltidpd in tho annual roport oll18r Iliaii Ilieflnai)eJ81 sla11111(¥ 4iid our 8ULlllur'¥ repDrl Ihereon. The trus1co arc rvp?pnn8lblp lor the. Oihei inlorniallon contaiiied M4lliin Ilie <&ni)ual 18wrl. Our tspliiioii uii Ili¥ fiiiJriLidl slalEYnenls docs not covnr ihtt nthftr infnmi8lioii and wè iidl XprA dny fortn of assur8rTh conclusion Iliereon. Qur rL¥pLwisibilily 1.5 In rpnd thp inlormalion aiid, Ip. dolng so, coiisider wlieilier Ilie S1)lui'nialloii i¥ Inuleri4illy inwn515lenl viilh Ihc financit?1 ,4l¢ilomHnl8 OLir knovdedoe ohlaiiied in Ilio couise ol Ilie audit, or oll)¥iwis8 app¥drs lu be malp.ri¢?Ily misr,111p.d. 11 we idènlrfy sucli malerial iiiconsisl¥iide¥ vr dPPdr¥nl Ill1¥11¥1 rlSIalernenl= we roquirrjd to dnt(*mlnp. Mthpther Ihls glvès rise lo a mateiial misslalvniL'ril iii IliL' riiidiiLial bla1ler11S Ihpm4pIvp If, h.Iso.d Dn Ihc worl( w8 114va peifoin)ed, wè L(xic.ludv ili¥l III¥Te a rnatetial misal?[eftt of Ihis oihcr infnymalinn, wp. arp. rpqiiired lo I'eport;hat fact. WL. IIuvL' flothing lo rryjnrt in this reoar(J.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH INDEPENDENT AUDITORS REPORT ICONTINUEDI TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH Matters on wlilch WÈ are requlrcd to report by exoeptloi) VV¥ Iiaiiè nothino tn rfipnrt in ro5pecl of lh¥ Ivlluviliig mallei's in relallon lo vthlch the LhArilips IAILuuIil< ai)d Reports) Regulations 2008 requlre LIS to rp.part lu yuu il, iii our opinion.. Ilie iiilurina15on qh611 In tho lin£inrrif?I r.tIHliYTi¥rits Is iiicui)slsleiil In any malerial respect With thp. Irustccs, report.. Dr suifiLi8MI accounllng r8¢ords h8vp n¢)1 hpen kopt.. or Ihe finan(A¥l 1111]ellIS ai'E) nnl In igrocment with the aLuuLtriiliiiq reCOrS- or we hdvil iiol r&ceived all the Ii)lomiabon find pxplrlPtilion4i w6. requii'e fcy our adI1. Responsibilltles of tru$teos As LxyldÉiied Inore fully iii the slalemonl nf Irii8le,cs' rooponJibililie¥ ihe Iru¥l¥¥¥> 8r& r8SP0118ible for thp prcparntion of iho linanLidl sluleiiienls and lor l)8lng tiSfied Ihr?I Ih?.y giv8 d Irufjj tind lair view, 8nd lor such in18rnpl rnnlml Fjq Ihp. trii4lp¢3b d¥lvrinii)e Is iiecess¥ry 1¢ en8hl(4 thp. prepra[[On ol financial ?il4l¥iTiuiblS Ihal are Ii'fje fi'tAM MAtpi'iil mlqslfllvmenl, whelher lu Irauil oi. error. Iii pmpf1rfng ihc linanc131 slkil¢Tiieiils, lh8 Iruslee5 are I'&sponsiL)le for A%&eAtlng the RttPCA Ii•14> olWi(411181'anch's ablllly ID coiilinijft gning LUIiLLirn. disclosinq, 8S 81)pllcoblo. nialler rglalRd In oniny LUIILLJrii di)d usiiig the oolno concern baqlA nf rlC.counllng unless Ilie Iru¥l¥¥s èilh6r Ii)leiid Io o9fj68 OPAfAtlnn,"., or have no redli¥lli ¥ll¥inalhve bul lo do so. Aiidllorfk rlsponslbllltlcs tQT the audit Df thè flnancla5 slot&imants W& l)av• boen uppninlp.rf a8 xudilur viidor $8ctioi) 144 tsl th6 Charflies Ael 2Q11 ¥Jnd roport In accordaiiu¥ wlli Ill Act and rp.IAvxJnt rogulolions modu ur Ilavli &tteGt11)8rBundAr. Our oble¢llvftg RrR In nhlJiii fLJyoiiobl8 a$•purance about whether thfi ftnAnelal tstaiomon19 a9 a wliul4J ¥r¥ Ir8• from InalFJrial InlstAiftnienl, whether due IL> Irdud Or error. aiid to ISSLl8 an aiidlinr'.9 rftpnrt ihul iriLlud¥G uui opliiion. Reesgiiablo assurancp. Is FJ hlgli Icv¥l of assurai)ce but 5$ iiol a gunranlfjft IhFJI rin wudll conduGled In ¥¢LL)rd¥iiu¥ ith ISAS IUKI will 1wr7Yr, dolccl o maleriul Ini¥slyliiienl vA)eii 11 exists. Mlsslic tomcnts r.Hn Ar1 Iruiii rIdd oi. ¥'or ¥iid 8re coiisldorod mDloii3t l il. indbvi(Juiilly or ir) aiqi'eialtr, Ihey COLild reasonably ha fixpecicd lo influe8 Ihe L¥wnoml¢ dtsclwons ol iisr8 likrn) an Iho b8518 01 th¥ liii¥iibiul slaleinents. Id•nllfylng polgnllal rlsks related lo Srregulorill¢¥ Wa ObLned an undÈrstan(Slno ol Ihp. SFJWH rGuvlalioiis Ihal are apKllcabl6 1¢ tha oharfty And dviormlnod those which COLild reasohak4y be exp8r,lfid.' .Tu IidV¥ <1 diieGI effed on the delemlnAllon of mtJlcr5uI amoL4n15 and di¥du¥urèy ii) Ilie fiiianclA1 sfal8monts. Wo elermineis Ili¥l IIIE> Iiiosl slllnbllcanl wrtrn iho CharllSes Slalemenl vf R¥¥uiiiiiiei)ded Pi'aG'J¢e IFRS1021', and Tu nul IiavL a direcl ¢ffe¢l on 1118 IlnsnrlAI strltrsmcnls bul compliance wlli wliitsli ITlay b& fui?dama#l•l to tl rhirity'p abilily lo operL41v ui avold a nialerlal pon&ilty. Wo. dolp.rmSnpd IhAI Ilitr rnusl siyi)ifi¢eiil ivere health and safety, ind pmpluyriiuiil luw. In ¢nquire.d tn m.?ThAellIgIIL ds lo Iligir own ass6ssment ol risks In r.1111n to fraud and irre9ul¥rili¥b ¥iid Ih 51i1ernal rnnlrnls thtry mrly hJvc in pl8Le lu Ifilliuaie 11)e risks nf Ir?Iid pi. non-c(Jfflpliance viilh iirid r¥yulailons', We evaluAlp.d rnrlnrlyL'rriG%iil'& jii¢eiitive5 and opportunity lor fraii<Jiilont Mc?nipulali¢)n ol the finuriLid 518leiner)Is Ilncjuding lh& i1k of override ol cor)Irul¥l.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH INDEPENDENT AUDITORS REPORT (CONTINUED) TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH Audlt approach to rlsks iqlentified We reviewed how the charlty Is complying wllh laws and règulations by Mang enqulrfes to management aTr senior emdoyees. This was corroborated by review of coffespondence reIVed from ragulatory bodles.. . We reviewed the financial Slalement disclo8UTes and lesled to 8UPPOrting documentation lo Ass&ss ¢ompllanc8 th the Charftles Act and accounting standards,. . W8 0nqulr8d to management con¢8ming 8ny actual or potenti81 Illigallon and dalms. . We perforned analytlGal procedures to Idenlfy any unusual or unexp¢¢t¢d ralallon8hlp8 that may indicate risks of material mi5Statem6nt due lofr8ud or non compliancg; . We 8nquir8d wheth8r management had any kno%0dg8 of any actual, suspeGted, or a118ged fraud: . We tested the appropr18tene8s of Ioumal ents1es and other adluslmenls lo assess whether the ILtdgements mad8 In making aG¢ounting e51imale5 are indicolive of a potential bias. Thls included assessing th8 buslness ratlonal of any gnificant transactlons that are unu8U81 or outside th8 nornal cours8 of bu51ness,' * We communlcatgd the rfsks Idgntif19d and th¢ audlt approach to bè taken to all engagement team members and Use Ot our report Thls report is made solely to tho Charfly's trustees. as a body, In accordance wllh sectlon 144 of th8 Charllies Act 20118nd th8 r8gulallons mad8 under s8ctlon 154 of thatAct. Our auditr)rk ha8 been undertak¢n $0 that we mlght stato to the Charity's Iruglegs Ih05e mattgrs wa ore r8qulred to state lo them In an audlloT'S report and for no other purpose. To the fullest extent P8rmitt8d by law, w8 do not acc8Pt or assume re$pon8lbllity to anyone other than tho Charity'$ mwmbers as a body, for Dur audit work, for th18 report, or for tha oplnlons we have fomied. kJ 6dl L•onaTd Gold Chartered Accountants Chartered Accountants Statutory Audltor 24 Landport T?rra¢o Portsmouth Hampshlre P012RG Leonard Gold Chartered Accountants Is ellglble for appointment as audltor of the RSPCA Isle of Wight Brdnth by virtue ol its eligibility for appolnknent as audltor of a company under Section 1212 of the C¢)mpanies Act 2006. -11-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH CONSOLIDATED STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 UDrsslrlcied Funrjs 2023 riesliklwd Uiirtr¥lri¥led R¥¥iri¢l¥ Tut¥l 2023 2022 2022 2022 Notes Ihco fro Donatlons and 791,254 3,98 195.242 162,2bil Its2,26 Chai'itabl8 actlvlties 302,224 302,224 290,e49 290,849 Otliar Irodiny a¢iivi11g¥ 184.855 1811,855 167,198 167,19LI Inv¥¥im0nl3 2.787 2,787 2,113 2,11J Tolal incom0 12130 920 12134 ilU¥ U22 42H 1522 42R R8lsln9 fL'nds 83.391 83,391 81,993 81,993 Chdrilabl¥ a¢livilie5 040,4S2 048,402 704,OG5 I'axallgn Total expÉndllure J31853 7nTr,nri8 Net Income *or the year J41J.11157 4,4JtsH 174.ry,r).4111 1'14.8,8801 Trdii¥l¥r¥ 3,988 ,988} Nvl rriuv¥m$nl lund¥ 353,055 353,055 1143,6JOI 114J,tsJu) Ful lialano% al 1 J3nuary 2023 J,345,2114 25,IlUU .4.3711,21li i.r)13.A4f7 FLind balaneès At 31 D8cgmber 2023 J.b12ti.2'11 25,UUU .4.72:1,271 2r).nii 7,37n,?1 A Tlita sldlerrieiil vl Ilriaiiclal ¥Ll1vI iiiL.ludtt& ¥ll y8iriiTr aiid r¥LuyiiitseiJ iii (lie yvar. All iiiLurng uiid ¥xpendilur# Iruiii Loiikniiviiiu sJctivili&s. -12.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH CONSOLIDATED BALANCE SHEET AS A T31 DECEMBER 2023 2023 2U22 Notes Fixed assets T¥iiyii)le dsbsls liiveslin¢ni8 13 14 2,816,771J 7.420 2,882,670 7,3 Currenl asset¥ SluLks Deblvr¥ C¥¥li dl bank en<J in hand 3.006 24,59 541,Q71 IlJf,B1tJ 9J2,702 579,175 Craclltars.. amounts falllng dua wlthln oriè yoar 199.7B?I Not currént asGts18 899 073 479 693 3 721271 3.370,216 Ineomo funds Rp$lrirtrd fundB C?nnnml unr05triGled fund5 2.5,()01) 3 698 271 18 .4 J41 j 2.1ti 3 723,271 3,370 216 Thu fiiidllL'iJ $l&leni8llt$ were approved by Ihtt Trusteeg On S Lo¢kwotsd- Trustee -1

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH CHARITY BALANCE SHEET AS Af31 DECEMBER 2023 2023 2022 Nola Fixed assal$ Taiiiill)le dssvl¥ Invesliii8nib' 13 14 2.816,778 7,421 2.882.670 7,tJ54 1.8I4.1¥EI Current 3S5ets tocl(G IJRblorr) Cflsh rll bAnk nd In hrinrt J,UU£i 120,044 1fi 312,fJ31 litsil 852,649 r08.404 Creditors,. amounts falllng duo wllhln ono year Nei ¢uri'8nl a$$¢ts [128,707 442,256 d ,4Jl 7111) Inconie funds Rgslriv.tod liinrl (ianer81 unr8$lilcted fLinds 1EI 25,OCIO 3 627 9C¢@ 25,000 3 307 780 3,G52.906 J.312,780 The fintinc,itil sl?r Icmvnt8 worn ApprAd hy th& TriiqlAa4 on ..l.q. Odd6u.....2(Ji dr- I nistcc S Lockwood- Trustee 14-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH CONSOLIDATED CASHFLOW STATEMENT AS A T31 DECEMBER 2023 2022 Noto¥ Cash flows fro1 oplrntliiit ietlviies Ca511 geiiierdlèd from oparatlons 78,021 (44,4321 Investing activitic¥ PLirchase ol IAnglhle flKcd a£etS Dividends anrt inlpr?%l fiom Inveslmenl¥ 19,fj771 115.0691 Net cash ugod In Invgsllng aetlvlllos {B,4571 114,7341 Nol cash used in finanLing 8cllvltiea Nel Incr•a$& 5n ca81) ai7d ¢ash aqulvalon15 71.fj1'i4 160.2661 Gash and cash •qulval¥nl9 8t begliiiilng of year 541,871 tsO2.,1J7 Cash aild casl? équlvalonts at ond of year L113,4:1.4 541,871 NOTES TO CONSOLIDATED CASH FLOW STATEMENT ReGDnri15alloii of i)ftt Iiicoii)elloxponditurel to net cash flow froin opBratlng acllvlll•$ 2023 Nat Incomc for the repo1 pèrlocl las par Uie 5talemEnt of fli)anclal activitlos) 353,OJJ 114,4.63ni Adjustineiils for.. D8pI'eclalion v.harg8 Dlvldcndv and intpr(161 Iruiii iiivesbii¢nlg D9Lr¥&selllnue8sel Ili Invostmonts 08croaoTrollincril{?gft1 in sloLk D6bra$ellin¢reasel in deblorq IDeoreasp.IlinrroHSn In r,rodifDTr47 7S,jr 13,220) 433 1444) 1281,2111) 13351 {1. I'1&1 1n,E167 Not cush provi(ied by {u8¥d Iiil operating adivitSe 45,5321 Aiialyslg of cliangfts in not debl Al 01.01.23 (:Ash Ilow At31.12. vh <71 hi?nk i3nd iri lidii¢J 71.564 613.4 541.871 613,435 -15-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH PARENT CHARITY CASHFLOW STATEMENT AS A T 81 DECEMBER 2023 2023 2022 Notes C&sh Ilpws from Vpcroling activitie CUJI li ¥LnL%raled frnm ¢wp.r&linns 157,771 (124.0661 Investlng acfivitl8S Piirc.liase tsl 18nlllblÉ Ilxed abb¥L&' l)Ivi6eiids aiid intsresl Iiuiii Iiiv¥¥Uii¥iil¥ 19.6-171 3,22 {14r.ub£J) Not cash used In Ii)vèstlk)g &ctlv5tl•A 16,4571 116,5121 Net cosh usetj In linAiielng a¢tlvltltt$ Nat iii¢r6a$g in ¢asli and Ga5h cquivalonls 1Jf1.314 lltlO.5781 Cash nnd cash equlvalènt hl bèglnnlhg of y•ai' 385,354 525,932 Ca$li and ca$h •qulval•nt8 al vnd ol year ,Ifi,fifi 6,35 MOTES TO CONSOLIDATED CASH FLOW STATEMENT Roconcillallon ol ng1 Incjmolloxpoiidlturol to 17et C8$1i flow from oporatlng a¢llvitie¥ 2023 2022 Net incomo for tho ropoitliig pei'lod la$ pBr Ilie Stateinenl of financial acliville51 320,127 1168,1261 Adlu51ment¥ for.. Dcproclc111on cl)&rge5 Dlvidendq hnd intprp.81 from invtsbln)onls DeeaSe/l1¢reaseI in inv8slineiiis Dot.rRri%Allinr.re85el in 61c>ck Dècr&a¥¥lliiiLr¥¥¥el in debiors IDocroa4oyincre9sg iii ¢redilor$ 75.56 13,2201 433 (4441 IIJ(2,4U71 42,206 13J51 11,7781 138,9121 Ntsl Ld¥li pruvided hy {iJ*.pd inl npor4111no (icllvlllos 157,771 124,0661 Analysls of chaiiges Iii Iiel del)t A101.01.23 Cosh flomp Al-I'l.81.23 Cath at bank 2r nd in hrind 311Jf.3J4 151.314 5av,Ge)Fl 385,354 151.J14 536.6S8 -16

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEIVIBER 2023 Ac¢ountlnss pollGle.s Ac¢ountinu coiiveiitloii The liiidiiLl¥l slel¢menls ot the chaiily. whii.li its d puljliu beiieli% eiitity und&r FPI.S IU/, hs)v? bp.ftn prftparod in +iLL¢)rdonce viilli 15iu Cl)arflles 8nRP IFRS dD2) Accuuiiliiiu Reportiiir4 by ChadUo5'. %k1tomonl of Rccomrnended Pr¥LtiLe applSc&blt lo charilios prp.paring Iligii dLGUUIiI8 il) a¢¢ord&iitt wllh the PlnanrJAI ppnding Sl£iiiLldrd applicable in Ihe LIK And 111)lIt of Ircland IF.ris 1021 (ull¥clIv 1 JaniJRly 1.111L)I'. And Ihp. C.haribos Acl 2011. Tli( Ilndn¢l41 statèmtnl hivc bepn prpi).4rd uridtir Ihe Iiisloilcal ¢o$t conilenOn. .1 hFt ecJn40lidaiedflndnLl8151al8inents inenrpcJr1r ttt tho financial Staleirit r)1 Ruyal Souely lor th8 Pravgnllon nt Cvuolty lo Animnsolidfjted on a linv by lillo basis and iiili'o group IransAf.linnq h1vo been eliiTiiiialo>d on coii30lidalioii Cliarltibl• fundB G8n8ral ILinds arR Iinr?8lrlciod fund¥ wlilL,Ii are avallable for IiKr Al Ihc dlscrelion ol IliE> Trusltsgs In lurlliefancth of thA goncral oblectlvtt¥ uf Ili¥ ¥i'wp oiid Mthldi lithva not been rtfThlgnrilpd fur }lL,[ purkwgea. Rèstrlcted Iiindq e.An anly be USL.d lur p¥iliculai PUiPr)se$ wllliSn Iho ohjpclr. nl tho rhdrily. R¥&liibliuiis arise wlieii sP8elllod by Iho donnr rir w11n fui)ds &re raised lor partlcular re%iri¢rp.d PllfPO2QS. The co Ib ul rtbi¥ill aiid admlnlslerlng qijch fiJnd4 aro charged ¥gaiii&l 1118 4)erlhc fuiid Goliig ¢oncerii Tliv aucouiils are prapared on B gnlny wribvrii lJisl¥, There arè no uncerlainlift8 è)hrJlJt tha c.harftable Cnipaliy,s ability lo ¢onllniie golng concern. Incomo All tri(AMria is re(x)Anised once Ihp ¢.hxrlty hcl&P? ontitlcmenl lo the IriLuiriu,11 Is probable IliAI IhA InrAynft 111 bts roc81I18d arid Ili¥ ¥lllOLinl ol inrfJM() rocdvable can be me¥¥ur¥¢J rélidbly. .vidpnrL' ul urilillernenl lo a18g80y 9x1.518 whkn Ihn rharity hao sufficienl ¥viQ&iiL¥ Ilial a iilllios been left ID thom Ilhrough knovAgdye uf1118 gxSstaiico ol ei villd will 8nd Ihe dgdlli L)1 Ilio bene18cloi'l and th8 oxocijtnr is &3li%lidtJ Ilidl Il)0 pIDperty In queslion wlll Ml bp. requirod lo fjalisly cldiins iii Ili¥ eslaLe. ReGeli)I ol Iht> IAoAty will be recognise(5 u4nei'4lly whore Iha oxpnclod co h ornounl lu bu dislilbul¥d lo Ule ¢l)ai'ily Is piobably aiid con hp fpliably rii¥a8ured. Doiiations rècogni• d on reL¥lyl. IE)cuMe lax recrwemble on doiiellons rp.rp.ivpd undLr Gill hj'd or deed$ of ¢ovei)aiil Is recognispd ¢11 IIIL. Ilme of doiialioii. Grnnt8 aro r[gnis Dn d r¥wivable bays. T118 balance ol InrM nal pxpo.nd?d durinu the pertoci i¥ ¢,Iiuwii in Ilie r8levanl tiinds fin thc balancg Ji¥¥l. Wliere income is rpr.e.wAd in ri(Iv1r nco of onlitlemenl vl rvL¥ipI ilb. r¥ouiiiillion 18 dBIArrpd ?[ lid includwj ifi ¥[11[01& as deleti"QLI income. Where. pnlltlp.mp.nl (Irr.ui¢. bL.fuiL' iriLuiii Ib retyeived Ilie iiieomp is ar.r.rii2d. Dr)Iiali)d 9Ot)ds lo bo LlJ8d a r lixpEi c)b&uLo Illtsiitsuied al la',T valuw, ui)less Ild% Is Imptacttr41. in whlc.h e.IW. IIIL tio i of Ili¢ Item Èo th8 rlrjnor I UB. The gdin Ib r¥LY)giiigèd as ii)come fron) doJititlon5, and 17 correspondinu diiiount inclu(Tod in thp. 3Dpmpriatp lixp(I ds¥el LI8s's 81)d depreclaled over Its iiselul eronon71e Irfg in ling ivilli ttccountinu pollrye.s.

ROYAL SOCIETY FOR THÈ PREVINTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 Iii¢Jm@ Iconllnuèdl 1kn11818d piolessluii¥l Se1¢¢9 and facaiillès arc ror.ngnl8p.d on the basls ol the v81ue ol tl)& Aifi lo Ili& Llidrityi vhicli Is Ihe aiiiount il wuuld Iidve been iiqlling to pay in nbliin 8qiiivale.i)18eivlb¥b Ull uii opeii market bols. A correspoiiding aillounl bb 1¥6uyiiibLd (Ib r.osl in th& period ol rec6lpl. Exponditurtr Llabiliiiès. dre ieLI)uriic,pd ap. p.xppndl1iirn ¢IS SOOI) as Iheig Ss a leg81 ui wii4Jlruolive obllgoiion commllllng ulidilly lu Ihdl expendilurc, li is prnhfihlR Ihal a Iransler ol Èeonomic beii81ils will L>LJ rL4uirvil in s8til&ni#ril (iiid Ilie dmi)vnl ol Ihe obligaiion eirl11 trh9 niLaaSLired rellably. ExpEndiluie Is classificd by Ir c.livlty. aiid Ilie co Is ul L.LI] dclivSly rirp madp. lip ot dii'ecl cD51s 8nd sliared ttosls, IiiLludliig support COJvls. Dircel L'ublb dllribuLMble lo 0 Singlc aclivlly Are. ¥JllrK.Ated directly lo thal actlvlly. 81iiired drL' p1))rtir)n?d In $¢liVili uii r.Dn.8jv.ID.nl lwlh Ihc us@ ol the resouio8s. Coliilryl ¥l¥fi ore allocalcd nrj thk of Ilme penl. uncs depree.IAlinn in linp vilh lh8 as5e15 U80. Expendlluro on rAi8ino funds InrJud8s all &xiMndllur sn¢vi'red by Ili¥ yrnup tn yn1v. ftinds tor Ils ¢liaril8ble purporer ond inclijdoq etsqt nl pll IiinclraisliiA a¥tlvllle¥, evn(s, and non.chrlrliriblo. IrHdino. Yanglblè flxèd a88èti Tanglblc fixcd ass?18 rnsling f.JfJu or Mor* ere capltsll¥td an¢J illLludeLI dl rnsl, incliidlno Lill costs Ineurrod lo brino tho OGSCt Inlrt Itr IniftiidAd Worn4 condliluii. Depre¢lDlion is pmvldArS on laiifjibla [1x ¥¥¥¥l¥. ¥1 rPle GDlculatcd lo vmlo. off Ihp cost al each asg81 ov$r ily &Jnlir.ipHl8d usetul Ill¢ •s follows. Frp.phold proporty PIAni And equlpmenl MolDr valiirleq C.omwiler &quipn)8nl 2•/y uii Cubl 15.kn ftvduoiiiy blnC,P 250/. Qttducln9 bolonc 25% L)n CorE Inveslm?nl8 Inv031m8nl$ In Ilsled ei)11lie)S dr¥ iiiilisilly recognisod al co%1. nr kthAIA.wiie.li assets ale donalod al11)e lairvJluu 81 the dale own8r$liip passed iu Ilie Llidrily. 8iihr&.qiinnlly. Ilslod Inveslmeiils arg nigasureLI Idll Vdlue Ihraiiri1i Uie prolll ur lub¥ docijuiil. fair voluc wll bp d&iprmine.(J by Ihe acllvè maik81 price. I1)v8sliiilll Udlll4 ap.d lo$ses, eth&1 ldId¥¢J ur unredlised arc cnmijinad And prBsenleo as ts'aiiisllb¥b¥bl un inveslimonls In the consolldaled slalenienl vl fiiiJriLiril A¢.Iivbtip.s. Inveslnienis iii ui)li¥l¥d urililii!.ry, indiidin9 siihgldiarl&¥, alb measu1.1 81 co$1 l¥¥¥ pwvi8iun lor impaim7enl rjq no falrv¥lue bo reliably dclv.m)inAd Slock¥ Stock is volued cil tIiL luwi.'r ijf rxjsl Rnd npl reallsable value. In d8191.1nliiiiiM Ili¥ vylue, Gusl is tho c1 inr.iJrrod Iii biiriying eaGh product lo ils PfaPionl Inpalion thiid coiidilivri. Nvi rualiable valuc Is hfvspd nn p.%limaled IIiIi4 PriLL Ic%% f¢irthp.r r.nEtg pxpe.rted to he ii)curiEd Iv LLMYipl¥lioii 4iiicI ¢Jisposal. -111.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO AN1fv7ALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Baslc tliihncial Ilabllltlcs Cr6diluiB and provlginn SliuIl lerni cr4iJilrJf4) are mcasure¢J Éil 1rdl1s¢11Qn limiolc81 prire. I nAn5 iltNi ull'iei. fii)andal liaLslllbe5 are inlllall¥i re¢ognised at Imn.4Ar.tlnll PllL¢> iiel of aiiy lians4¢llon r40$1% k)nd.%ulknpequonily m¥¥¥uied 8181110rtised deterihliied uslng Ihp. rslloclivts inleresl Irigilio¢J 1.10 Pen51on b06ts Tlig Lliaiily operatés a defined f.nnlrébulion pen(1 ¥tyliemè. (Jonli'il'illil¢Jn.% P¢2yable lu (lie ¥Lliwiiè are char9ed lu Ilig utsiiwli(l?Ip.rJ klAlpmenl ol financial dLlivillvs Ii) Ilie period lo vthich Ihpy rr.Ir)Iv. 1.11 Opcrullng legs¢s Rnnti?Ir. 11(li(S uridè)i optli'aling laasps arp. p.hxrge.d lo tho COllEolld¥l¥ii 1&111(1)I nl fiiiinc,lal activllles o .strnlghl lino basis ov¥r Ili¥ Éemi ol Iliè lea0. OonatlonB and l•oa¢lo$ 'l-ntAI tunds 2022 iJtsnAiions and gif¢¥ Legaelfts rerplviiblL' tsfAnl& Ollittr Income 38.800 700,068 38,974 I,IKJ. 71,074 (iJ(,fitiy 79Jf 24 1fy2,268 Analy515 by fund Unrcoiricled lunU¥ Rebli1{j lunds 7•.1.2r 162.268 162.2611 Cliarllatile aellvllle.s Aniinal WRlfarft WL,IlJr( 2022 Animal re-hoiriiny yiid lui)or8lsliig 302 224 30?,??A 290,849 -19-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NUTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 Oth0r trading activltlcs nreslricle FiindG 2023 UJir¥¥lricled du22 .vf n18 1n,4.38 173,159 '16U 2,569 161,ii91 ?,797 141 CDnwnor6ial boarding Rcnl rp.pp.ivable S?18 ol RSPCA Ilom" 184.655 161,l9tS Inveslmont Uiir¥¥tricled Unr(k8lrlp.le¢J tlind 2022 2023 Chango Iii MV of Ilsted Ii)vslinenls olvidp.nrts and inlerèsl ie¢8lv¥d 4331 3,22n 1,'171J 2.113 ExptsiidltLlI'e 011 ralsing lund5 Costs of rlslno voluntary Incomè Unrv..slrir,lÈd Uni'8striGled Fiinrts FuTrds 2U23 EIrdnq *xy¥iidilvre PuFcliases Bo8r(Jiiiy Wdges 2.370 1.147 58,476 1.U39 82.000 -2

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) roR THE YEAR ENDED 31 DECEMBER 2023 Cha¥ltablft actlvllies Anin)al Wellar 2023 Animal WftllarA 2022 Sliar¥ uf ¥upptxI LosL8 ISRA 91 88,03rt 39.318 Shore of dlieLI Lu¥ls Its¥L4 iiotffj tji 7C$0,42ES 664,747 .5 tslal Anlmell homo Gnd lundrul¥iii y4tl 4tii IC)4 nfi4 Aiin5ysi8 by fund Unrpr.Irir.tp.d lun(Ib eklrie.tad funds ll48,482 704.065 848 462 Dlroct Costg UrirLt¥iriLlod Unreslrlcled funds luri&¥ 2023 2022 Staff cosl Qeprerlatinn Sliop rAnt Ra16s and w¥tlar InsursJne,A Light & hoal Telephone Poslacje and 8talioncry Sui)dry èxpjnses Fuod ¢osls VÈ>Lvilnaryfees Other èiilmal ctrsls riepdirs <iiid 18118wals CIL<LIIIFIy ilrid waste disposyl RecTUitmenl dllts Irdiniii Tfdv¢I ws15 Other stGII Lu¥l¥ diTrinislrdli(s11 trxpei)ses Brid ijttd duubllul debts 3f17,Q76 66,7 Jf8 21,41?2 fi,4fn 1yfJfjU 21i.13Q4 3.3711 10.508 8,019 6,727 6,592 15,264 7,937 8,093 3,233 7,056 2,106 3,660 31.326 10,171 1,801 5,312 512 6,697 780 428 664 7117 -21-

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2023 9. Supporl cosls . rlricted Unre f13nd8 2023 Iricled fiJnd4 2022 rnin',straiion cop19 Lfigr?l Anrt prnlnBslnrTrFJI Inrk Hpp¢idqiiArtprs admin 1,4,71ti 1?..7¥7 13.4 68.034 39,310 O. Trustees Ther wni'tr n() trusitsp&' remunprsjlitsn nr nIh t)niialitfy fnr thn ynAr nndnd ,41 lJfgnHiiil)HY 21113 nni, fftr thft yoHr endpd J1 11(4c.omber lU21.. Thcro woro no IrLislccs' oxponsos pald loi. Ilio lor Ilic yomr 01)dod 3.1 DoeL4nibér 2022. IILlI'ing the year ended J1 1)8c,emb8r 2U23 8xpensss lolalllng 5'1,489 ware r8inibLirsed or pald dlreclly lo 3 IriiFIAe%. 'I'hfisA ml8lB tD Iravftl w818. 11. Employaès- Group and Charlty 2112,4 Wagot llnd Jealarios 8ar.litl spr,iJdly r,nsls rJ11,047 414,4111 Jf,u7R b,t(iy 594,193 446,352 Group arid CSi&iily- 1118 averaq(# n)¥i)Ilily I'iui)Ib¥r vf einyluyees durliiy 11)v y8¥r was: 2022 26 23 Defln#cl conlribvlion p¥nsion Aiiivuiil Llidrll¥d lu Iliv Jliil¥iii¥iil uf fiiioTIL>dl <iLiiviliys <15 dll tIXPEllbV iri Illu yvdr £11,56812022.. £6,799). I here were no emplo>Jee5 iithose anniial remuneralion was more tb.an £60.000.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2023 12. Tax4tion Tli# Lliarily is exempt Irtsm tax on lthcomrt rllltl 98irk4lJllinq 1[17 section 505 of Ihe Ttsxe."hLI 198ES nr spr.tinn 252 of I1 TrlXr equipmeni Ttslal8 Cosi At 1 .18nii8ry 20?.3 Addidnn% Dlspooals 3,676,568 69.692 826 20,496 O,D4n 13,001)_ 9,677 3,001 At 31 Doccmbpr 2n2.,4 8, 1112.,81iJ Dgprgcldtlon and Impalrment Al 1 J81)uaiy 2023 Depi'eci8llori Llidruy Elimli)aled on dispo1%1& 1128.t14 66,625 4U,(ili4 23,050 448 3611 8gJ,017 75,443 12,8741 At Jl Doe4n)bor 2023 895,480 24.103 lJ12 Canylng omount At 31 DOrnber 202.8 2 'ri11.tsxli 922 2 A1 Fi.7711 Al 31 D¥L¥ml)ftr 2n22. L441711 485 2,082.67D 14. Flxed assgls Invoslmtnls ChdrSly 2023 2U23 2022 2n22 Llstod Inve8tmeiits Falr valiJA Al 1 .IriniiF*ry /01,4 Revaliialons 7,853 -1.1153 6,075 .1,7711 1,77 AI 31 D¥L'eiiib¥r 2023 7,8fi3 7.420 7.853 TIIL lis11:d Invpstmpnts are share8 he.qiJpallieé lo the ¥hatily Invpstp.d in.Eiibsidiary al cost Toldl 41•¥&1 Inveblmgnls 1,49.ri 7.421 7,1554 ..23.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 stQGkg- Group and Cliai'lly 2023 2022 Guud8 lor 11881)y1118 nlkHI'ily i,450 16. Oobtors: arnounts falliTrg dLIB withlii ong yoar GrvLIP l.:hiirlly 2022 7rALl¥ ¢f&blors Amounts owod by group undert#kliiUS Other d*hlnrÈ Prèpriymenis accrued incom8 Tnxiilion and Social reCur11Y fj3.801 17,LJ2(1 ().3'14 8,067 3,745 4.193 2,519 291558 13,081 3.588 812,.fjJl Thcro wnm nn {lfthtn dua Hllftrr Iriurtr IliJii un¥ y¥&i'. 17. CredStors: amounts duc wlthln one ye?r Gruup Ch81'lly 20?8 2023 2022 l-rnrtc e.rp.rtilnrs l Axallnn Ai)r.IAI 8?euriiy Olhor ¢rcdilors Ac¢ru81s and del8rr&d Inttame. Arno51nl8 ditp tn siibAldlAry 0,811 30,673 23,1 15 26,762 19,232 8.738 30,fi73 2,034 21.954 2.834 8.SOD 26,762 8,713 Ql),782 23.942 66,148 18. Mevomont In lunds ._ Group Al Of101123 Rè8ourc8S %xpo.ndp.d At 21112123 Uiirestrlctod funds Gvriwdl luiids 3,345,216 1.280.920 lJ4(J,U(i71 ReslriGled fuiids C?r llo.ry ?quip lund 25.000 25,000 TOTAL FUNDS 9,370.216 fj,284,Ot)y gJ1.848 I,C22,?.i1 .?.4.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEtWBER 2023 19. Mov8m8nt In luntjs Cliai'ily Al r)1inii?.7 Incornin RE%n£Jrr_ Re&¢urcgs r.%iie.nrle.rf At Unr06tr1Gted funds Gwieral Iiiiid8 1,2Jb,42LI 'J1U,JUO J,ts21,¢Jut> Rfrstrlctod funds Laltsry $quip luftd TOTAL FUNDS 3.332,780 1.236,426 916,300 3,662.9D6 zo. Analysls of net assets bets¥een fL¢nd$ . Group Unrg$lricla funds R8sl¥lcl furKJs Tolal J111212023 Toial Fuii<t$ J1J1212D22 Flxod 086019 Guiront asseis Current liablllllcs 2.S24,199 gQb,182 150,4521 d.1724,109 gJU.18 2.QiIU,b23 2¥,000 199.1821 Total incom 3.slll 929 a 'ioJ 92 J J/U 211) Anily81& of not aasets betwo01i fund&- Charlty Unreslricled funds Revlricled Funds Toial fund 3111212023 Total fuNI 3111212022 Fixed assets Cutieiit assp.ts Cutr8nt lial)ilities 2,824,'199 827.619 {23.9421 2,824,19Q 862,649 (23.9421 2,890.v24 508.404 186,148) Tgtjl inGome 3 627 906 25.000 9.652 9Q6 J J32 760 2.1, Detalls of funds Caltory oqulpmtnt fund Iindr r?lthilp. Io c1 grtinl rn.r.piv¢rJ in ii prpviniir. Yo7( r rcslriclo.d lo uso tOWlEirdp biiilding 1( nd 11)c pinvision of (4qiiipmp.nt. IlxliirRG nnd fittings in thft calle.ry.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ISLE OF WIGHT BRANCH NOTES TO THF FINANGIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEIWBER 2023 22. Piloi- yenr comi)ai'allv•s for Mov81n811111) fL111ds Groiip 0110112022 Incom Cxpendf(ur8 31112r2022 Unrostrl¢t&d fund6 General fund 3,488,846 622,428 1766.0501 J.345.216 Tulul ur¥¥¥lribt¥Q fuiirj.. 3,48SJ.846 622,420 116L?,058} J,J45,216 RÈglrlÈt8cI fiinds ?.Jr,o 26,000 TnlAI r•%lrlelprt fiJnrt4 ?r),noo Total furKt9 3 513 846 622 420 2J10216 23. Prlor yaar compdrallvg¥ for mov•iYi¥nl Iii fvnd¥ Charity UnreslTlclgd fLtnd8 Ci¥n*Yal lui Total unrestricled funds 3,477,984 3,477,904 569,607 509,fj07 7S9,8111 1709.811 3.307.780 3,307.780 R091rl¢tpd fund 25,0tr) 2 jt,ULYJ 25.000 Totol roslrlctod funds Total funds .I,r?n2,fjA4 3,8.3?,7RO 24. Operating lees& coKnmilment5- Group and Charity 2023 2022 14.Illlll 1f).,H()t) 10,Q(K) Within 1- 5 yoors MnrA than 4 yp.Ar£ 48,100 37,300 25. Rclatcd party transactions Tliury i¥vr¢J 110 r¥1411 ywiles Iii Ilitt y¥ur lty 310e0eiTir 2023. 26