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2024-12-31-accounts

RSPCA Northamptonshire Branch

Charity No. 205377

Trustees' Report and Unaudited Accounts

31 December 2024

RSPCA Northamptonshire Branch Contents

Pages
Trustees' Annual Report 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11 to 20
Statement of Cash flows 21
Detailed Statement of Financial Activities 22 to 24

Page 1

RSPCA Northamptonshire Branch Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 205377

Principal Office

Unit 3 Newton Centre Newton Road Rushden Northamptonshire NN10 0PR

Trustees

The following trustees served during the year:

L. Butcher

C. Lent

M. Duester (Resigned 20 June 2024) C. Dugmore L. Hart S. Morton L. Shegog S. Stell (Resigned 20 June 2024)

Key Management Personnel

Chair Carol Lent Chief Executive Officer Richard Burns Animal Centre Manager Dawn Smith Retail Area Manager Lynne Wayland

Accountants

Cavanagh Hobden 56 Mill Lane Welwyn AL6 9ES

Bankers

Barclays Bank Plc 1234 Pavilion Drive Northampton NN4 7SG

Page 2

RSPCA Northamptonshire Branch Trustees Annual Report

Solicitors

DW Solicitors 262A Wellingborough Road Northampton NN1 4EJ

OBJECTIVES AND ACTIVITIES

Objects and aims

The RSPCA Northamptonshire Branch's principal objective is the prevention of cruelty to animals, centred on its inspectorate which provides a range of rescue services for abused, vulnerable and abandoned animals.

Objectives, strategies and activities

The significant activities undertaken by the charity to achieve its stated aims include:

The provision of education to affect the attitudes and behaviour of society with the goal of improving animal welfare.

Rescuing, rehabilitating and rehoming animals in need or that have been subjected to cruelty. This is largely achieved through the charity's cooperation with the national RSPCA's Inspectorate service and is supported by the operation of retail outlets across Northamptonshire that raise funds to cover the costs of providing care to these animals. The charity has five retail outlets, following the closure of those in Rushden and Corby this year.

Public benefit

The charity provides public benefit by promoting animal welfare standards through the provision of education and by preventing cruelty to animals through the enforcement of applicable law. This is considered to deliver a moral benefit to the wider community.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Use of Volunteers

The charity makes use of volunteers in many areas of its operations. Volunteers are recruited via advertising in the retail outlets, on the charity's website and through social media. All volunteers receive a formal induction as well as health and safety training.

Although they play a very important role, it is impossible to quantify the contribution that volunteers make towards the overall achievements of the charity.

Page 3

RSPCA Northamptonshire Branch Trustees Annual Report

FINANCIAL REVIEW

The gross income of the charity for the year was £999,369, increasing from £998,235 in 2023. This was largely the result of the an increase in trading income.

Total resources expended in the year was £1,111,887 (2023: £994,877).

There was a deficit for the year of £112,517 (2023: surplus of £3,358). At 31 December 2024 total funds stand at £315,011, of which £789 is restricted, (2023: £427,528 of which £789 was restricted). There were no movements on the restricted fund during the year.

£49,246 of the unrestricted fund is represented by fixed assets that will be used in the charity's ongoing operations, and are not therefore liquid funds available for immediate use.

Policy on reserves

The charity's main income source is donations. The branches have leased shops that represent a financial commitment. The Charity therefore keeps at least three months running costs in reserves to provide sufficient working capital to run and maintain the leased premises.

Principal funding sources

The charity's principal funding sources are sales from its retail outlets, as well as legacies and donations from the general public.

Donations of goods from the public are vital in enabling the shops to generate income to fund the charity's core activities.

PLANS FOR FUTURE PERIODS

Aims and key objectives for future periods

The charity will continue to focus on its core objectives of preventing cruelty to animals and the general promotion of animal welfare within the community. These will continue to be achieved largely through cooperation with the national RSPCA's inspectorate service, and funded mainly through public cash donations and sales of donated goods via the charity's various retail outlets.

There is an intention to continue the outreach expansion of the charity's activities through the Rushden Hub. Regrettably the Rushden Hub was closed during the early months of 2025 due to staff illness. However, the volunteers continued to manage the phone lines from the Daventry Hub. The Hubs continue to provide food to animal owners through the Pet Food Bank. The second Hub in the Daventry retail outlet has recently closed when the refurbished Rushden Hub reopened.

Activities planned to achieve aims

The charity hopes to expand upon its current facilities with the ultimate aim to open an Animal Centre. It is currently working with local business providers and the Lord Lieutenant of Northamptonshire to generate financial support so than an animal centre can be established in order to accommodate a wider range of animals.

Page 4

RSPCA Northamptonshire Branch Trustees Annual Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

Nature of governing document

The charity is governed by the RSPCA branch rules effective 18 February 2009.

Recruitment and appointment of trustees

The charity is governed by elected trustees, appointed annually by way of a members' ballot which is held at the Annual General Meeting.

Organisational structure

The trustees meet with the CEO on a monthly basis where decisions on policy and practice are made. Routine decisions concerning the day to day running of the charity are delegated to the CEO. If higher level decisions need to be made in the period between trustee meetings, votes are acquired via email. These decisions are discussed at the next trustee meeting and recorded via board minutes.

In order for the Branch to be run by a local committee, a minimum of seven trustees must be appointed. If less than seven are elected, then the RSPCA's Governing Council are required to take control and appoint temporary officers to administer the Branch's affairs.

Induction and training of trustees

All new trustees are briefed on their responsibilities and are provided with an information pack outlining what the role entails. They are also given access to the RSPCA online portal which provides extensive information and advice on their responsibilities as a trustee.

Arrangements for setting key management personnel remuneration Key management personnel comprises the Head of Operations.

The remuneration of key management personnel is usually benchmarked against other RSPCA branches and similar sized animal welfare charities. All remuneration is authorised by the trustees before being set.

Page 5

RSPCA Northamptonshire Branch Trustees Annual Report

The RSPCA Network

Employees are linked to the National Society via a designated contract.

The charity works together with other RSPCA branches to help rehome long stay animals.

Major risks and management of those risks

Legacies remain an important source of income for the charity, but the amount and frequency of legacies is unpredictable, meaning that income can fluctuate significantly from year to year.

Costs are carefully controlled by the team to ensure that sufficient resources are at hand to cover day to day operational expenditure.

Financial Instruments

Objectives and policies

The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.

Cash flow risk

Management carefully manage and plan expenditure to ensure that costs are covered by the more stable and predictable income sources of shop sales and donations.

Cash reserves are held in liquid funds and can therefore be accessed to meet the immediate cash flow requirements of the charity.

Credit risk

The charity’s principal financial assets are bank balances and cash.

The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

Liquidity risk

The charity does not currently have any active overdrafts or loans. Given the charity's current financial commitments and the level of reserves held, liquidity risk is considered to be low.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 6

RSPCA Northamptonshire Branch Trustees Annual Report

Signed on behalf of the charity's trustees

Carol Lent

Carol Lent (Jul 8, 2025 10:13 GMT+1)

Trustee 17 June 2025

Page 7

RSPCA Northamptonshire Branch Independent Examiners Report

Independent Examiner's Report to the trustees of RSPCA Northamptonshire Branch

I report to the trustees on my examination of the financial statements of RSPCA Northamptonshire Branch for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of FCCA.

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Teresa Cavanagh FCCA Cavanagh Hobden 56 Mill Lane Welwyn

Page 8

RSPCA Northamptonshire Branch Statement of Financial Activities

for the year ended 31 December 2024

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Restricted
funds		 Total funds Total funds
2024 2024 2024 2023
£ £ £ £
119,849 - 119,849 206,807
31,792 - 31,792 35,470
847,003 - 847,003 754,197
726 - 726 1,761
999,370 - 999,370 998,235
728,504 - 728,504 636,206
269,289 - 269,289 260,881
114,094 - 114,094 97,790
1,111,887 - 1,111,887 994,877
- - - -
(112,517) - (112,517) 3,358
- - - -
(112,517) - (112,517) 3,358
(112,517) - (112,517) 3,358
426,739 789 427,528 424,170
314,222 789 315,011 427,528

Page 9

RSPCA Northamptonshire Branch Balance Sheet

at 31 December 2024

Charity No. 205377
Fixed assets
Intangible assets
12
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors:Amount falling due within one year
15
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
16
Restricted income funds
Unrestricted funds
16
General funds
Reserves
16
Total funds		 2024
£
5,756
43,490
49,246
36,238
296,142
332,380
(66,615)
265,765
315,011
315,011
315,011
789
789
314,222
314,222
315,011		 2023
£
5,756
51,430
57,186
36,257
380,926
417,183
(46,841)
370,342
427,528
427,528
427,528
789
789
426,739
426,739
427,528

Approved by the trustees on 17 June 2025

And signed on their behalf by:

Carol Lent

Carol Lent (Jul 8, 2025 10:13 GMT+1)

C. Lent

Trustee

17 June 2025

Page 10

RSPCA Northamptonshire Branch Notes to the Accounts

for the year ended 31 December 2024

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

RSPCA Northamptonshire Branch Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

useful life:
Motor vehicles 25% reducing balance
Animal pens 15% reducing balance
Furniture and equipment 15% reducing balance

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 12

RSPCA Northamptonshire Branch Notes to the Accounts

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 13

RSPCA Northamptonshire Branch Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Legacies and bequests
Appeals, donations and
subscriptions
Fundraising
4
Income from charitable activities
Adoptions		 Unrestricted
funds
2023
£
206,807
35,470
754,197
1,761
998,235
636,206
260,881
97,790
994,877
3,358
3,358
3,358
423,381
426,739
Unrestricted
£
-
28,550
91,299
119,849
Unrestricted
£
31,792
31,792		 Restricted
funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
789
789
Total
2024
£
-
28,550
91,299
119,849
Total
2024
£
31,792
31,792		 Total funds
2023
£
206,807
35,470
754,197
1,761
998,235
636,206
260,881
97,790
994,877
3,358
3,358
3,358
424,170
427,528
Total
2023
£
126,822
35,388
44,597
206,807
Total
2023
£
35,470
35,470

Page 14

RSPCA Northamptonshire Branch Notes to the Accounts

Sales of donated goods
Rags income
Pet insurance commission
6
Income from investments
Bank interest
7
Expenditure on raising funds
Costs of generating voluntary
income
Legacies and bequests
Fundraising trading costs
Sales of donated goods
Staff costs
Repairs and maintenance
Other expenses		 Unrestricted
£
826,691
9,789
10,523
847,003
Unrestricted
£
726
726
Unrestricted
£
8,174
164,671
425,350
35,157
95,152
728,504		 Total
2024
£
826,691
9,789
10,523
847,003
Total
2024
£
726
726
Total
2024
£
8,174
164,671
425,350
35,157
95,152
728,504		 Total
2023
£
728,313
16,633
9,251
754,197
Total
2023
£
1,761
1,761
Total
2023
£
44,802
158,974
335,938
23,364
73,128
636,206

Page 15

RSPCA Northamptonshire Branch Notes to the Accounts

8 Expenditure on charitable activities

8 Expenditure on charitable activities
Unrestricted Total Total
2024 2023
£ £ £
Expenditure on charitable
activities
Rent, rates, light, heat,
power and premises 21,168 21,168 22,641
insurance
Staff cost 124,265 124,265 118,802
Repairs and maintenance 132 132 26
Other expenses 17,376 17,376 17,416
Grants made 106,348 106,348 101,996
Governance costs
269,289 269,289 260,881
9 Other expenditure
Unrestricted Total Total
2024 2023
£ £ £
Employee costs 74,163 74,163 60,555
Motor and travel costs 8,638 8,638 6,300
General administrative costs 11,404 11,404 13,038
Legal and professional costs 19,889 19,889 17,897
114,094 114,094 97,790
10 Trustee remuneration and expenses
2024 2023
Number Number
The nature of the reimbursed expenses No trustees were renumerated or paid expenses during
the year

Page 16

RSPCA Northamptonshire Branch Notes to the Accounts

11 Staff costs

Salaries and wages
Social security costs
Pension costs		 2024
66,133
6,460
1,570
74,163		 2023
54,813
4,501
1,241
60,555

No employee received emoluments in excess of £60,000.

The average monthly number of full time equivalent employees during the year was as follows:

All staff 2024
Number
27
27		 2023
Number
25
25

27 (2023 - 25) of the above employees participated in the Defined Contribution Pension Scheme

12 Intangible fixed assets

Cost
At 1 January 2024
At 31 December 2024
Net book values
At 31 December 2024
At 31 December 2023		 Other
£
5,756
5,756
5,756
5,756		 Total
£
5,756
5,756
5,756
5,756

13 Tangible fixed assets

Tangible fixed assets
Cost or revaluation
At 1 January 2024
Additions
At 31 December 2024
Depreciation and
impairment
At 1 January 2024
Depreciation charge for the
year
At 31 December 2024
Net book values
At 31 December 2024
At 31 December 2023		 Land and
buildings
£
49,773
-
49,773
36,692
1,962
38,654
11,119
13,081		 Motor
vehicles		 Animal pens Furniture
and
equipment
£
82,495
783
83,278
58,255
4,391
62,646
20,632
24,240		 Total
£
203,232
783
£
49,396
-
49,396
37,820
1,737
39,557
9,839
11,576		 £
21,568
-
21,568
19,035
633
19,668
1,900
2,533
204,015
151,802
8,723
160,525
43,490
51,430

Page 17

RSPCA Northamptonshire Branch Notes to the Accounts

14 Debtors

Trade debtors
Other debtors
Prepayments and accrued income
15 Creditors:
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals
16 Movement in funds
Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Total funds
17 Analysis of net assets between funds
Fixed assets
Net current assets		 2024
£
-
4,674
31,564
36,238
2024
£
65,771
(5,999)
2,992		 2023
£
11,251
-
25,006
36,257
2023
£
54,134
(12,093)
-
3,851 4,800
At 1 January
2024
789
789
426,739
427,528		 66,615
Incoming
resources
(including
other
gains/losses
)
£
-
-
999,370
999,370
Unrestricted
funds
£
49,246
264,976
314,222		 Resources
expended
£
-
-
(1,111,887)
(1,111,887)
Restricted
funds
£
-
789
789		 46,841
At 31
December
2024
£
789
789
314,222
315,011
Total
£
49,246
265,765
315,011

Page 18

RSPCA Northamptonshire Branch Notes to the Accounts

18 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1 January
2024
£		 Cash flows
£		 At 31
December
2024
£
380,926 (84,784) 296,142
380,926
380,926		 (84,784)
(84,784)		 296,142
296,142
Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2024
Land and
buildings
£
Operating leases with expiry date:
Within one year
110,600
In the second to fifth years inclusive
273,667
384,267
Pension commitments
The pension cost charge to the charity
amounted to:		 are as follows:
2024
Other
£
-
-
-
2024
£
11,885		 2023
Land and
buildings
£
62,267
196,375
258,642		 2023
Other
£
-
-
-
2023
£
9,694

19 Commitments

Page 19

RSPCA Northamptonshire Branch Notes to the Accounts

20 Related party disclosures

Related party disclosures
2024 2023
Transactions with related parties £ £
Name of related party The RSPCA Central/Headquarters
The RSPCA Central/Headquarters provides
income to The RSPCA Northamptonshire
branch in the form of central funding
Description of relationship allocation and the distribution of allocated
between the parties legacies.
Allocation of central funding income for the
Description of transaction year was £58,631. There were no legacies
and general amounts received via RSPCA Central/Headquarters in
involved the year.
Name of related party The RSPCA Central/Headquarters
The RSPCA Northamptonshire Branch pay
The RSPCA Central/Headquarters for the
Description of relationship supply of insurances, animal related supplies
between the parties and for the support fundraising activities.
The amount paid to The RSPCA
Central/Headquarters for the supply of
insurances in the year was in the sum of
£4,079. The amount paid to The RSPCA
Central/Headquarters for animal related
supplies for the year was in the sum of £192.
The amount paid to The RSPCA
Description of transaction Central/Headquarters for the support of
and general amounts fundraising activities in the year was in the
involved sum of £2,871.
Amount due from/(to) the related party 2,841 334

Page 20

RSPCA Northamptonshire Branch Statement of Cash flows for the year ended 31 December 2024

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash used in investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2024
£
(112,517)
8,723
(726)
19
19,774
(84,727)
(783)
726
(57)
-
(84,784)
380,926
296,142		 2023
£
3,358
9,935
(1,761)
4,022
(7,010)
8,544
(2,495)
1,761
(734)
-
7,810
373,116
380,926
Components of cash and cash equivalents
Cash and bank balances 296,142 380,926
296,142 380,926

Page 21

RSPCA Northamptonshire Branch Detailed Statement of Financial Activities

for the year ended 31 December 2024

Income and endowments from:
Donations and legacies
Legacies and bequests
Appeals, donations and
subscriptions
Fundraising
Charitable activities
Adoptions
Other trading activities
Sales of donated goods
Rags income
Pet insurance commission
Investments
Bank interest
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Legacies and bequests
Costs of other trading activities
Sales of donated goods
Staff costs
Repairs and maintenance
Other expenses
Total of expenditure on raising
funds
Charitable activities
Rent, rates, light, heat, power and
premises insurance
Staff cost
Repairs and maintenance
Other expenses
Grants made		 Unrestricte
d funds
2024
£
-
28,550
91,299
119,849
31,792
31,792
826,691
9,789
10,523
847,003
726
726
999,370
8,174
8,174
164,671
425,350
35,157
95,152
720,330
728,504
21,168
124,265
132
17,376
106,348		 2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2024
£
-
28,550
91,299
119,849
31,792
31,792
826,691
9,789
10,523
847,003
726
726
999,370
8,174
8,174
164,671
425,350
35,157
95,152
720,330
728,504
21,168
124,265
132
17,376
106,348		 Total funds
2023
£
126,822
35,388
44,597
206,807
35,470
35,470
728,313
16,633
9,251
754,197
1,761
1,761
998,235
44,802
44,802
158,974
335,938
23,364
73,128
591,404
636,206
22,641
118,802
26
17,416
101,996

Page 22

RSPCA Northamptonshire Branch Detailed Statement of Financial Activities

Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Motor and travel costs
Vehicles - Leasing and hire costs
Travel and subsistence
Business mileage costs
reimbursed
General administrative costs,
including depreciation and
amortisation
Depreciation of Motor vehicles
Depreciation of Animal pens
Depreciation of Furniture and
equipment
Bank charges
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds		 269,289
269,289
66,133
6,460
1,570
74,163
300
(21)
8,359
8,638
-
-
-
501
2,892
6
1,965
2,775
35
-
3,230
11,404
19,889
19,889
114,094
1,111,887
-
(112,517)
(112,517)
-
(112,517)		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 269,289
269,289
66,133
6,460
1,570
74,163
300
(21)
8,359
8,638
-
-
-
501
2,892
6
1,965
2,775
35
-
3,230
11,404
19,889
19,889
114,094
1,111,887
-
(112,517)
(112,517)
-
(112,517)		 260,881
260,881
54,813
4,501
1,241
60,555
-
452
5,848
6,300
-
-
-
209
1,015
81
929
2,228
-
29
8,547
13,038
17,897
17,897
97,790
994,877
-
3,358
3,358
-
3,358

Page 23

RSPCA Northamptonshire Branch Detailed Statement of Financial Activities

RSPCA Northamptonshire Branch
Detailed Statement of Financial Activities
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 426,739
314,222		 789
789		 427,528
315,011		 424,170
427,528

Page 24

RSPCA Northamptonshire Branch - Accounts Year Ended 31-12-2024

Final Audit Report

2025-07-08

Created: 2025-07-07 By: Jeff Hobden (jeff@cavanaghhobden.com) Status: Signed Transaction ID: CBJCHBCAABAAunHnVBbhlgj_oqcxWYRjZRs3oLxMo0TN

"RSPCA Northamptonshire Branch - Accounts Year Ended 31-1 2-2024" History

Document created by Jeff Hobden (jeff@cavanaghhobden.com) 2025-07-07 - 8:28:47 PM GMT

Document emailed to carol.lent@rspca-northamptonshire.org.uk for signature 2025-07-07 - 8:29:58 PM GMT

Email viewed by carol.lent@rspca-northamptonshire.org.uk 2025-07-07 - 8:54:50 PM GMT

Signer carol.lent@rspca-northamptonshire.org.uk entered name at signing as Carol Lent 2025-07-08 - 9:13:48 AM GMT

Document e-signed by Carol Lent (carol.lent@rspca-northamptonshire.org.uk)

Signature Date: 2025-07-08 - 9:13:50 AM GMT - Time Source: server

Agreement completed.

2025-07-08 - 9:13:50 AM GMT