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'$ r￿ort
8- 11
r.nnY)Ildoled slolomonl ol financlal aC￿vIll$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 ap￿1¢8￿19 lo chAnUes propaTing Ihoir accounts in i￿.0rd￿nC
¥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 D￿AlLs
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, I￿e 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:
.5usie1Drkw￿r)d
P(Jlor LOrkM￿od (rosigncd 08105120241
Penny P1E niginl.ry hpr)£lnl.2kl lappainl¥d 24101120231
Yvrjnhft Cynddhrd Ir1pptslnied 20105120231
Llsa LIvc*rnorc 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.￿g￿R￿ r)6104120231
Mlko Hillcock lappolftlod 19110120231
Gemn)è MoslJy Ibppolnlod 1911012.DI.&I
Elllè Sligvelar lappolii18d #911 UI2023)
Bankèr6'.
Lloyd$ Bank, 22 Sl Th￿77a$, Square, Newpnrt PC)11118(
Ctroperollvè 8*nk PO Elox .101. f4811or)n sirrtot, M¢1nehftqior MGO 4EP.
HR Advlco: 8rlolil HR. Penln6vla Blilldlng. Vl¢lDria Pl, C.he.elh8m Hlll, M8nc.hp.qlAr Id4 4FB Iram MAle.h 2n22
Payroll..
Wllllam Giles Churt¢reU A¢wuuiil¥iiiB 12 Loiiqveror Gl, Slllliifjl)oiri'n8 MF1115RH vnlil Aprll J.(11:4 wligli il WAS
nioved loBriulil Bruwii, Clidrlgred Accoui)lants, Ex¢h8nog Houso, St Ci'os$ 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, I￿1pOralY IriJslees to manag8 ihp Brir nrh,.
aff￿1r5 In lh8 8xr.liJsinn af. riny formoF 1rU%tDo￿. Nrllinnril
Iru¥levs Mikv T05rlinbOlI, t)ere.k l.ott xnd Paul Br￿1￿r.9￿￿o(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. lif￿r 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 brdfiL￿l
r*tsimed 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 Li1￿1[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 c￿rnIn￿lI￿oI vrilil Ili¥ [1￿xI Aiinurjl gftnpral m(481in9. All l•nmThill8ft rnftrnbft￿.
mL¢sI b¥ Soclely ii)¥rTib¥f¥ ltsr ￿ ￿t￿lmu￿ 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 I￿rIOr¥¢j reyurls urid r¥L'¥iriiii¥isU¥lloll8 al each trustee rne&ling
RISK MANAGEMENT
T118 Braiiuli I'id5 L$4rrl&d vul Bl ri¥k d5skTr¥smrJnl dnd idgnlified Ihe followino rfsks:
Losg 01 inconie 1t1rou￿I1 error or frdud
Lu¥b ol repulialiuii Iliiough eiior or fraud
Lubs vl iiiwiii¥ Iliruuuh L)ulsid¥ furces
In8urticienl Iruslees to conlinuc*
Inxbilily lu rÈ>Lruil siJil%ble triJslftR6
In¥ufiiLi¥ril volunteers ID 85sisI
Ribk vl tylsllllib dgdinbl vulunloL>rs
Risk tsf claim¥ bs1 vclunloors vr IIIL, publi
Advprgp publicity
Tho Irusioeu aclivcly rcviow tho risks ￿1￿h the. rhR¢fjty Inr.R8 on A ragiilAr ha8t8, coverlno operational ar¥Y finaii¢l*l
nspAe,t%. nn¢S pirt 5yf,tAms In plthcn lo niltigole Ihv84 ttsl<8.
AIMS AND OBJECTIVE5, PUBLIC BENEFIT STATEMENT AND PRINCIPAL ACTIVITIES
-l-hA rJhj&t.l rtf the rhfirity Is lo promotEt kindness good ￿re, prtsvtrnl oi. Slippress Cl￿elty lo aiiinials by all
Inwfiil menn8 Wth PArtic,iJllc r re.l¢r¢nco to thc &irrll ot th￿ Br•n¢h, In accordanca wllli Ilie pollc¥g$ ol tlie s￿ely. 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
￿p￿t￿m￿d-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 iT1v￿v￿5 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￿)ll￿￿oI) and neuleiii)q. Th6 worl( bentsfits ¢xir
local CoM￿.U1)Ity in¢liidin9 IncAI Huihorilies 8$ il rgduce$11)& Intyd6n¢è ol abandonment and e.riip.lty. rh
publ1¢ ki)ows Ihal wp. A88151 <lnimals irb n¥ed. Wliil¥l ai8 pilniariw ali aiiiinal rhRfily, the spNicc wc offor
pel ¢i￿e1'&v￿7n rAnnol ass1￿1 their pel¥ Ili¢rri¥¥lvtis Iii Ilni8soI crisis ¢an relieve much distress lor IhFt
as well as Ili# ￿1.
W8 1*1)ome aniniols In need lo ponplp. wqlling 44niJ lu lidvv a con1pani￿) aniinal. Whilst YR recogn18
coinpaiiioii aniiTials piovlde meBsiJr.Iblc bcnefilg lo mental ond phyyiL'ul hedllli, wts ¢orl￿der Ilie provlslon
ol pèis &ub&idi4iy lo the Inqln chaiil<iblo aim whir.h ir. In rfidur.p fiiiiimdl bull¥riiig. Our policy lo cl)artJ8 a
r14d5ufidlJle ddoplion lee for aiilinals alms lo highllght thv angr)Ino personal and linandal wiriiTiili¥igiil ul p¢1
ownership. It would Iiul b8 11111)e best InlRrAÉtA tsf Ihfi Hnima15 therefore would fdll vul8ld¥ uur oblacllves,
lo reh￿ne Lu Iliutsoj wiio could iiol alloi'd th&m.
We re¥punJ lu ¥ri4uiries (both dlrael &nd vla the bodoty's m,?in r..Ill cBnli&l IrwFI Ili¥ yubllc aboul anliiial8
IuLiilly. Tli¥ publis benefit$ li.orn kno￿ng we can hp.lp Anlm¢l1Th*i in t)ecd.
Wp. pinvido vdvn(e&r upporluiillles for Ihoso wlio wish to SLlPPOrt niir wtsrk Ine.luding fovlcrino. animal care,
dog wilking, home visiting, lundralsJnii, admln and workiiig li) rjiir f.hsJrliy shops. This bBneli1s locd peopl¥
nd Companles by prf)vldSnu Ihg posslbillty ol dDlI)g work whlch Is compa3sionHIft Hnd rrwririlinu.
Wa aro reslrudurlno rrtir VoliinlFl8r IriduLlSon Course and hav6 8 good Ilst ol appllcanls lo pm¢ftg8.
Our ¢hgrily shops provldo.I v?1uihlr> 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 CommIs￿on.
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 ￿6￿rk 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 budg*l 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'¢l￿L. 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 COMI￿UnitY evenl8 arouiid 11)e ai)irnal c¥iilrL Iu inLm<JSC commiinity E>noAgement
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)II￿ls& 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)8*r Inl¥¥ wil￿[n8
ara reporleu iii lin¥ wllh govemincnl uiJldvlln&4.
REVIEW OF ACTIVITIES AND ACHIEVEMENTS
Signifi¢ant aGllvltles
Tli¥ ¥rIliTi￿1 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 (￿lI￿rI1.
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 r￿sIr1d10ns arounL< cOron￿Vir[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[n￿nl, I￿[h Ihp pvolving <2nd increa￿￿ use of its syslems1n oid&r
lo IMak¢ Ihe bÉ*sl 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, l<iLL)IL,d in NBwri, 4an(ItsM c1nd Venlnor. Tli&r8 are plans lo
secur9 an additiT)nAI 4liop siLe, Ihis wll rjrotswhly bc Rydp,
Ouring 2028 the. BrrinLlI Lonlinugd lo build lip Ilnks wilh neiuhbuurlnq RSPLA Hrftnch￿ aiid v￿th ouier Island and
Inland h8S8rt rinimal wellaTe diid wildllfe r.horilip4Pp4 riilldboiailnA lo Iiiiprove brRs*d 8pocilic andlui SkJgC.iffr
r6 and wallarc nr tn delivvi a ireat81' degrpp af .%rience bus￿￿. iiidlvS(5LJdl￿￿d phyolC31 andlui BTnollvnal liaallh
aiid welfare care lor Anlmnls in nèbd. Tlie l)I"anrh rilsrj dsveloped séveral r818l1tsnshi￿% Krylh s(',Nice providers on fhft
IdanU. as 8ne,IAI cayc and Ihts Pollce.
The Br8nLII Lonllnlierl tn Iiivcsi in ils tsl%illdevelopinenl. using IrFJiniriy upportuiiit18s lo bettAr wquip the animiil i¥11114)
rleft l¢J iriipxove Ihg car¢ and wpllrJfL' vl anlrna18 cornlng Inln the Dranoh ¥iid ii)cipas8 communirthl?linn ALfLIS5 111
tp.&rri. TliiJ has proved e88gnllAI A3 more diid Iiior¥ ne?dy Ind c.hÈillpngiriy unlii)al3 liava con)e Inln 8rrlnch care.
'I'hp Branuli Lvrilliiuod Ici exp4nrl It4 todal meLllu yr¥seiice vrith Ilq now webbil¥, workSno lo borjsl rehnrnlng, Ir FVLiil
r nd publiL Jlly¢iiiein8iit In 11)? RSPCA,..
work. 5t Is Iioped Ihet Ihp Bruii¢l'i cali GL)iitlnuts lo altrAr,t SUPPDrt from Ili¥
CLtmmunily yL)SiiH fDtwwrd, aiid111g immLlI￿¥IY aralefvl lo every¢Jnp who has Ii¥ly¥d 18ise nioney In Ihft r,niirAg ul 1118
yAFJr.
AnSmJl welfare re$ult8
Tho Brinr.h hxLI d Succ￿s1u? alié prodiir.tlvo year In 2023. Tl)e Braiir.h rchomod 2301260 In 20221 Etnlrnals InGliiding
J1 dng8, 88 cal
46 rabbils aiid ,4.4 8niall furri¥¥, Tli¥ sll¥lil d8cKèa3e Irom 2n22 1,. due lo several tar.lor.%, whlch
IncliidA thc cost ol liviiig ci'lsls. wlilch has rpduLud 1119 nuiiib8r ot nomAA flnanclally abl¥ Lu eoiisSdei' 8dopllng an
8nimal, and Blso Iliu l¥nqlh ot slay for thD number Df dvys I'equlriiig slgrlfici%7nl p%yLIILIIo9ical and b8havloiirBI
1'8hal)Ililallr>n. Considerinu Ili¥se faolors the r.anlrn did d great job of rnanaglny Iholr capacity t￿ Ldfo lur OnilDal.
1.08dying them fnr lhv.ir Iivw Ilves.
As noted oodlftr In Ihi¥ r8ptsi'l, oiifj of the. prlmt1ry roles of uii RSPLA Hriiie.h Is to supporl Ili¥ R4ePCA Inspeclor3,
Tlio RSPI',A Iqlo. ol Wiglil Br¥ndh doos nnl soo a hug8 (Aill fur spac$ 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 tr￿aLITi￿nI. 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 iJk*n into our c8rA VIA Iho inspecior¥l¥ yroup du8 to wolf<iro rnnr.ftm¥, arid 01)e was
lerred lo the braneh by tho NCC.
In Addiliuii. Ili8 cenlre al.4n ionk some arilinals iii VI￿ IIiA In.
,pcclortsle w¥iliiig Ilsl111i0sg anlmals IAkpn iii by i¥Jl yel
In a posilioii lo be relioiiipdlb ¢?nd hetp¥¢J lo r?l)abilllalè and Trhnmo IIIL*m.
iu Brancli also took m1r ny anlmals Iri Irthi) Inwnb8rs of thts piJhliL for various reasons, whgthw Ihai be finanLldl
dlstress, yllgrgles, Inovlng honift, nr IIITJ death ol thè prfm8ry eAre.givcr.
Tho Llranch 8tt'(gpled 109 wild 41nlmii l& diid birds iiilo the wlldlllp IArJlitlC5, releasiiiy 501)ack iiitfi Ihp wild. Due to)
nviit n flii, Ili¥ biBn¢h has been tr.quiiod IL) yiJli&rè Its slrict gove.rnmen1 guiU¥lln4¥ 81'ouiid lh8 11)lake nf hlrd5'
deppndinl on the ¥pvtyies and Ilifi rI￿k c8le¥ury. Tl)is lias meaiil a slgniflrdrinl d￿Lrea￿e iii lh8 number of ￿11￿ hird
that Ihc branch Wid5 ¢ible lo lak8 In diirino 2023, 8S tl)e risk ￿ all of IhA nthp.r wildlife in wisideied loo hlgb
should inlLLLivii spread.
Tlie Branch alwayi Iijvko Its provlde Ihg In￿lPe¢lofatG gKOUP willi a liiqh.quallty .rvir.p. pr()vidiriu Ellè 2ninials wlh
1119 Care they nrtttd. We look lu ufltrr Ilie btr.qt IK.¥h3viiiur diid welfarg suppori lo thp rlnimal￿D Wlthin Dur drea. Brancli
welfaro con￿.￿8 Ili¥ liiqhest voliinifi nf an1mal￿ we lyk¢> 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 1*8ms (JiIrinri IUk310 l)ot{i￿ unlmJlv lor Ihwr
rllnni%. .1 his fnijld be clls1)ts that werg iecL*iVili¥ 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•rai61￿l 8v•r)1s, %v¥ll &8 F¥ofils from thp
hranch Iradlng coinpsiiy wliicli I￿11S IIIL bLl&)rdin9 bitsslnp85.
Total Incomgloi. Ihe ￿er £1,284,9a￿ IdtJJk. Iti2/.,42111. Tol81 expendilur*J 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 pe0￿C And, Inrsjl l)iJsln8s3es
conlribulo Lu IIIL, SUCfA4$4 nf Ihe Hranch and suppoil us ivllli volunl¥¥r ILITl¥. lundroi5ing lleiNIIi*A. flnAnc181 difcoiinis
or Sdvprtigiiiy. Thoro Ftro Irm many to Mmo Ii)dlvldually bul tl)8y indudL VLluiinRry %iJroerles, local SLiperniai'kels,
puLJ¥ IyuiizL81, BrAnrh Mpmb8rs, staff and voluiite8is drid IIJLdl pres5. Lastly, wo would 1SkA Icj 11)8iik Ilia publlu ftsr
their ongoing support af IhA è4ranrh we ￿Ul￿ not succeed williuul IIILIIL.
Reserves Pollcy
Tli¥ BidnLh holds r88crvos In nrd*i' thAt Ilie seivlce l&vel yruvldod for onimal th￿lIar? l.$ 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 *qu￿al￿1)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¢thOl￿ed9￿d 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 l￿de 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 Are￿11￿￿￿9
Piacllcal.
Chtirily law I"equires Ih¢ Iruslees of Ihft ch<irlly io provlde flnancial ¥tu1￿1￿[lIS Sd¢li Iliianclal y8AI' wl)leh gSvc
o Irug laSriil&wof Ili¢ stale ol alfalrs of the. eh1rily nnd Ihp InLurriiiisJ rdsvurces and appllcallon of r8$oiirepq
for Llidl period. In prsparlng those Ilnancial 8IAIDmpnl8, Ihc Iruyt805 ore reuulred lu..
Selèct sullabl¥ ￿￿.￿￿11111)Y poll¢i&s ai)d 11)aii apply thorn cnn8lslp.nllyi
MAko jucls]Iiieiilb and esliiiiales (hal are reasonable priidpnt..
Slalc whether appll(IiblL u6uuuiillnri slancl8rd.s fsnd 8lalamcDtr of recornmend¥d prdtyilu¥ l)#v& beèn
followed. sublecl lu diiy clepailure$ disclosed ahd explained in lh8 finFJnr.irl1 &ldlc'inoiils',
PrgpRrr. Ihp fiiidriLidl JÉ Idleiiieiils oli Ilie ooliitj Gon￿rn hasls IinlaA*1118 Inappropiialè to pre¥uiii¥ Ilial
Ihn charlly wlll conllnue In uy¥r¥lloii.
The IrLi8l¢A% arR r*Spon￿￿lblts for keepiny yrupLJf dvcounllnq rerK¥ds wlilcli dlsdoso wilh rp.Isnn.Ihlp. .41:1;urHuy
1119 financlil ptsslllon ol Ihrk p.hgrfty 8nd wliiLII Vlidbles Iliein lo gnsure Ihal th8 Ilnanrlal 8l%lAMDn18 comply wih
Thè Cliarllies Act 1CJ(J,4. Thpy r)rc also fesponslble lur yuleuudi(Jlnii the as3els Af th* rAArtty honce for
18klnii I'ea30nahle ft)r tho prevenllon and delt>41Suii ul Iiaud aiid otligr IrragLilarilieB.
The Iru$18es arts fqJ.Iptsnvlblc for cn5uriiig thdt It￿Y likLV¥ Lon)p11ed willi the dLily In $0¢ilon 4 rtf th# 2Dn6
Charities Act wllh rtgards lo thp. piihllr, Ix:riL,fil ￿l￿1￿Ment.
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 wir<y
and eaLlI Iru¥l¥¥ Ii¥s laken 81111)8 514p8 Ihr1t hts ought to haiie taken d¥ %1 Iruslug in order lo make hSmstsll aware of
dny rvlwdiil dudil Iiiloirnalion alld lo establish th81 IhD. rhtirily':4 uudilur¥ die av￿r0 of tllal irformttlioii.
Audltor
In rirr.nrilrJllLL'wili Ilie ¢haiily's 4rlirles, a rèsolulltsn prop(%lng LAnnfird Gold Chartered AcLrJunldiil¥ be r8appolnled
115 gudilor uf Ili¥ Lliarlly VAII be put al a GoneFal Mcptlng,
Thc IrusIee￿ repvrl Wd¥ ¥pyrc>v8d 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$olldal8d sl¥l¥in¥is1 ()f linancial acilvltio
tho cnn+if>lldit•.d PHfAhl bnlance sheels, the
consolidaled ai)d pai¢iil staleineiils ol Labli nuws dnd nntRPb tn Ihn linanrjal sLilcmoiits, li)eludinq sioiiifiLaiil
?CCOLiiillri(I i)ollLJ¥¥. Tlits Iliidntsidl reportlng fromcwork W1¢ t h¢ig hp.èn applied in Ihelr prepai'allon Is pppllFable law
8nd Unllerj l(Iiiqdom ALGuuiiliiig SldfiLtard5, including Financial Rnp(Jrtlng .8IRnd8r(1 11lJ.. '117a Fln&i?tyi￿l R¥pJrflny
14nd8rd applicgljlg iii Ille Ul< #nd RopubliL ul Ir(..117nd Illnitf>d Kingcsoni Generally Accapled Accouiiliiii PrcicIiLSI.
In our opinion, the finaii¢ial slalvni¥iilb'.
q￿e a Ii-ue aiid lair vlviv uf11114 &ldle (if thp r.harll?hlo. Groi.Ip iiid Ihc p*i&nl d)arily'$ 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 yrLpJrL*d in ncr.nrdAiirA ¥￿th ljnlled Klng¢JoM G8ner8lly A￿&pl￿d 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 r￿pOnSibIlItIeS iii dCLUr￿Ll[l￿oTr willi tli¥b¥ r¥quiiemontG. Wo
belleve IhaE Ihc èudii nvldftnri wo have nblained Is sulficl81i18nd appi'opriale lo provld&i b￿15 lui oiir nplnlnn.
Concluslons relallng to go5ng Concei'n
In Aiidilino Ihelinancial slal&n)g111$, wo have (￿nClUd￿d ihal lh¥ Irubl¥eb ube ol the going concorn baGif> of ricrKJiinlinu
In Ihn prpparAlinn of the linanclal stal8rn811ts1$ ak)pioprl&le.
d on thGJ wnrli WA hAV8 partnYmÈd, Iva li&vg lioi ideniilied gny mtsluri<il U¢iLLrl&Jinlie*i 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
r￿nI￿ni19 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 sla￿111￿11(¥ 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 ￿Xpr￿A 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
Ill￿1¥11¥1 r￿l￿SIalernenl=
we roquirrjd to dnt(*mlnp. Mthpther Ihls glvès rise lo a mateiial misslalvniL'ril iii IliL'
riiidiiLial bla1￿ler11S Ihpm4pIvp
If, h.Iso.d Dn Ihc worl( w8 114va peifoin)ed, wè L(xic.ludv ili¥l III¥Te a rnatetial
mis￿￿al?[￿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 ￿1￿1￿11]ellIS ai'E) nnl In igrocment with the aLuuLtriiliiiq reCOr￿S- or
we hdvil iiol r&ceived all the Ii)lomiabon find pxplrlPtilion4i w6. requii'e fcy our a￿dI1.
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. prep￿ra[[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 Inls*tAiftnienl, 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¥slyl*iiienl vA)eii 11 exists. Mlsslic tomcnts r.Hn Ar1￿ Iruiii rId￿d oi.
¥￿'or ¥iid 8re coiisldorod mDloii3t l il. indbvi(Juiilly or ir) aiqi'eialtr, Ihey COLild reasonably ha fixpecicd lo influe￿8 Ihe
L¥wnoml¢ dtsclwons ol iis*r8 likrn) an Iho b8518 01 th￿¥￿ liii¥iibiul slaleinents.
Id•nllfylng polgnllal rlsks related lo Srregulorill¢¥
Wa ObL￿ned 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.?ThA￿ellIgIIL ds lo Iligir own ass6ssment ol risks In r￿.1￿111￿n 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& i1￿k 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
Aiidit ai)proacl) lo risks idontificd
We revlewed how Ili¥ u11￿￿1{Y is complwng with lav& And regiJlAtioiis by Inaklii9 eliquiri￿¥ Lu mandgement Dné
senior ernployees. Tliis Lurrob(Jrale.d hy rpvl(¥ nf roricsptsndonc8 r8cBlvgd Ir(Jni feyuldlvry budieb.,
We review8d Ili¥ IliiunLi￿I slalement disclosures eind lfv%lBcl lo supportlng do¢urnenlation lo assess cuiyipli(IriLL'
willi tlie Ch8rities AL* dLLoiinling 8t.?nd.2rdr',
We ènouir*d IL) rri¥nagemsnl CDnccrnlng <illy Yr .IIIAI fir potential Iltigallon &iid d4111)9-
We performed aiialyli¢&l pruL¥(JurL¥ lo i¢SL¥nlily Ir ny IiniJsiiAI or Linexpecled relationsl)Ips 11)81 ITi8y IiidlGdl*J ii&k¥ of
m8lerial illisslal*1ii￿Ill du¥ lu fraud or non compliancp.,
We aiiquired vAielligr Inailay￿1i1￿iil Iiad ¥ny kno￿￿￿0￿ 0114 ny £icIulc I, Èuspgcted, or alleged liau¢J-,
4 We lesled 11)ts apprupiiul¢iiiis5 ol journal enlric4V¥ an(S nlhftr Adliislmp.nls to assess whtrlh*r 1119 judieineiil¥ liiiJdL
In makino accounlir)9 8¥liiritLI¥s drt) indir,715v• nf .7 polonliol hlas. Thls Iiicluded assessiiiu lh¥ busiii¥¥¥ rational ol
any slgnlfl¢8nl Ii'ai)saclion$ 11)al Jr¥ uiiu¥uul ur aiilsidft Ihft nnrm41 ¢¢urse of l)usii)e$$;
We ¢cmmiJnlcaled Ilitr 1S¥k¥ Sttttnllfled and Ihe audlt 1t ppfttr1C.h In hp l&kFn lo all eny¥yviii¥iil I¥￿[n inembers and
r¥*mRlned 818rt lo any indlcalion• ol IrAu¢J ur Iivii-tstMpliiJnc,p wllh law4 and règulallons througlout11)e audll. Tli¥r¥
¥Jrrt Inh•rAni liinilalloi)s In Ili# YU￿11 pruLwclures describcd obove.
I hf2 ILlrth81 r8mov8d iicn-coiiipllai)cè wsili l¥w¥ ¥iid regiilHtinnB Is frrm Ihc cvtsi118 and Irgns801ion$ ¥8fl¥¢l¥d Iii Iliv
IlnAnc.IAI Alal8iiienls. 1118 likL)ly we would bllcomc it W*iro. nl 11. Also, the rlsk of not delgclinq a m81e¥idl
nilssl¢11omtsiil due lo Ii'aud Is Iiiyli¥r Ili¥ii lh¥ risk ol not dotoGtlng ono rpqilllng from error, as thes8 iiiay Ii)volve
coIILision. loro6ry, inleiilioi)al ijnisbiurib, riiiw*prÉ>sftnli3tirJn4. or Ihc ovorride ol iiitei'i)al coiilrols. W¥ riul
r{4X￿n￿l￿18 foi prev•nliiig noii-compliaiice uiid ￿[1[1￿1 hp. pxpftrtfirf to delecl non.compliance will) all lawg iiri¢J
rogulalions.
A lurthef de￿lIP110n ¢1 Qui. respoiisibililiLaS Ihi.. *iHlil nf the lin8nclal slalemènls is localed oli Ili¥ fiiidrib5al
Coun¢il'.g wnhfiltn Al This de8e.rlptlnn part ol our R8port ol Ilie
IndRp*ndenl Airdilors.
A fiirthftr dA8crli)Ilon ol our r¥bpuiibibililies is availablo on Ihp FlnAnr.lal Heportlno Council's Kpbsile al
.or
.LikJauditor
s. Tliis d¥¥ifiplion forffts part of our Rop(Trrt nf the Independent Auditoi's.
-10-

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 Ma￿ng enqulrfes to management aTr
senior emdoyees. This was corroborated by review of coffespondence re￿IVed 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 audit￿r)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 Appr￿Ad 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 ietlvi*ies
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 repo￿1￿￿ pèrlocl las par Uie
5talemEnt of fli)anclal activitlos)
353,OJJ
114,4.63ni
Adjustineiils for..
D8pI'eclalion v.harg￿8
Dlvldcndv and intpr(161 Iruiii iiivesbii¢nlg
D9Lr¥&selllnue8sel Ili Invostmonts
08croaoTrollincril{?gft1 in sloLk
D6br*a$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 ¥L*nL%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
De￿eaSe/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).4r￿d uridtir Ihe Iiisloilcal ¢o$t conilen￿On.
.1 hFt ecJn40lidaiedflndnLl8151al8inents inenrpcJr1r ttt tho financial Stale￿i￿rit￿ r)1 Ruyal Souely lor th8 Pravgnllon
nt Cvuolty lo Anim<ils Islu tsl Wiqlil Brancl) aiil Ils AiihqidSRry RSPCA Iblu ufwiHlit Tradinu Con)p3ny l..imi18d
10 .41 1)ftrr.nitx;r U&Jbli year. Tlie accounts havFt bh•n rA>nsolidfjted on a linv by lillo basis and iiili'o group
IransAf.linnq h1vo been eliiTiiiialo>d on coii30lidalioii
Cliarltibl• fundB
G8n8ral ILinds arR Iinr?8lrlciod fund¥ wlilL,Ii are avallable for IiKr* Al Ihc dlscrelion ol IliE> Trusltsgs In
lurlliefancth of thA goncral oblectlvtt¥ uf Ili¥ ¥i'wp oiid Mthldi lithva not been rtfThlgnrilpd fur ￿}lL,[ purkwgea.
Rèstrlcted Iiindq e.An anly be USL.d lur p¥iliculai PUiPr)se$ wllliSn Iho ohjpclr. nl tho rhdrily. R¥&liibliuiis arise
wlieii sP8elllod by Iho donnr rir w11￿n 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 lJi*sl¥, There arè no uncerlainlift8 è)hrJlJt tha c.harftable
C￿nipaliy,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 undL*r 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 Inr￿M* 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 LlJ*8d 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￿ U￿B￿. 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 Se￿1¢¢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 bo￿￿ls.
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
$¢liVili￿￿ uii r.Dn.8jv.ID.nl lwlh Ihc us@ ol the resouio8s. Coliilryl ¥l¥fi ore allocalcd nrj thk
of Ilme penl. uncs depree.IAlinn in linp vilh lh8 as5e15 U80.
Expendlluro on rAi8ino funds InrJud8s all &xiMndllur* sn¢vi'red by Ili¥ yrnup tn yn1v￿. ftinds tor Ils ¢liaril8ble
purpor￿e￿r ond inclijdoq etsqt* nl pll IiinclraisliiA a¥tlvllle¥, ev￿n(s, and non.chrlrliriblo. IrHdino.
Yanglblè flxèd a88èti
Tanglblc fixcd ass?18 rnsling f.JfJu or Mor* ere capltsll¥td an¢J illLludeLI dl rnsl, incliidlno Lill costs Ineurrod
lo brino tho OGSCt Inlrt Itr IniftiidAd Wor￿n4 condliluii.
Depre¢lDlion is pmvldArS on laiifjibla [1x￿ ¥¥¥¥l¥. ¥1 rPle￿ GDlculatcd lo vmlo. off Ihp cost al each asg81 ov$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 b￿l￿nC,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$liip passed iu Ilie Llidrily. 8iihr&.qiinnlly. Ilslod Inveslmeiils arg nigasureLI Idll Vdlue
Ihraiiri1i Uie prolll ur lub¥ docijuiil. fair voluc wll bp d&iprmine.(J by Ihe acllvè maik81 price. I1)v8sliii￿lll Udlll4
ap.d lo$ses, ￿eth&1 l￿dId￿¥¢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 c￿￿1 inr.iJrrod
Iii biiriying eaGh product lo ils PfaPionl Inpalion thiid coiidilivri. Nvi ruali￿able 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$1% k)nd.%ulknpequonily m¥¥¥uied 8181110rtised
deterihliied uslng Ihp. rslloclivts inleresl Irigilio¢J
1.10
Pen51on b06ts
Tlig Lliaiily operatés a defined f.nnlrébulion pen￿￿(1 ¥tyliemè. (Jonli'il'illil¢Jn.% P¢2yable lu (lie ¥Lliwiiè are
char9ed lu Ilig utsiiwli(l?Ip.rJ klAlpmenl ol financial dLlivillvs Ii) Ilie period lo vthich Ihpy rr.Ir)Iv.
1.11
Opcrullng legs¢s
Rnnti?Ir. 11(li(S uridè)i optli'aling laasps arp. p.hxrge.d lo tho COllEolld¥l¥ii ￿￿1&111(*1)I nl fiiiinc,lal activllles o
.strnlghl lino basis ov¥r Ili¥ Éemi ol Iliè lea￿￿0.
OonatlonB and l•oa¢lo$
'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)v*slinenls
olvidp.nrts and inlerèsl ie¢8lv¥d
4331
3,22n
1,'171J
2.113
ExptsiidltLlI'e 011 ralsing lund5
Costs of r*lslno voluntary Incomè
Unrv..slrir,lÈd Uni'8striGled
Fiinrts
FuTrds
2U23
EI￿rd￿nq *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 cop￿19
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￿ TrlX<iliTrn rl C,haropabl& C7aii)sAet 1992to Ilie exleiil Ihal Ih¥s*a dpplied lo ilscharilablc nbip.r.lA,
13.
Tangible flxed assets... Group and Ch.Irlly
Fretr.hnld
pr¢Jiiarty
Plant attd
e(iuli)Inanl
Motor
v¥liiLI
CoiTiyulÉ>r
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 dispo￿1%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 D￿Ornber 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. Yo￿7( 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 310e0eiTi￿r 2023.
26