## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
**Charity Commision number 205708**
Folkes Worton LLP Chartered Accountants
15 - 17 Church Street Stourbridge West Midlands DY8 1LU
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
||**Page**|
|---|---|
|Charity Information|1|
|Report of the management committee|2|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to Financial Statements|7|
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024**
**CHAIRMAN:** J.E. Borley **SECRETARY:** K. Kenderdine **OTHER TRUSTEES:** J. E. Borley K. Kenderdine M. Borley N. Wilde (Resigned November 2024) N. Garnett-Giles E.D. Davis M. Griffiths **PRINCIPAL ADDRESS:** RSPCA Kidderminster and District Branch PO Box 7717 Stourbridge DY8 9JL **INDEPENDENT EXAMINER:** N. C. Smith Folkes Worton LLP 15 - 17 Church Street Stourbridge West Midlands DY8 1LU **CHARITY COMMISSION NUMBER:** 205708 **BANK:** Barclays Bank Plc Oxford Street Kidderminster Worcestershire
Page 1
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **REPORT OF THE MANAGEMENT COMMITTEE FOR THE YEAR ENDED 31 DECEMBER 2024**
The trustees present their report and the financial statements for the year ended 31 December 2024. The accounts comply with the branches governing document and have been prepared based on applicable accounting standards, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP).
## **Objectives and public benefit statement**
The RSPCA Kidderminster & District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the society), carrying out its direct animal welfare work in the Kidderminster and Wyre Forest Area.
The objectives of the Branch are to promote the work and objectives of the Society - to promote kindness and to prevent or supress cruelty to animals by all lawful means - with particular reference to the area of the District Branch, in accordance with the policies of the society.
The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.
## **The trustees of the charity who held office during the year are:**
|J.E. Borley|Chairman|
|---|---|
|K. Kenderdine|Secretary|
|M. Borley||
|N. Garnett-Giles||
|N. Wilde|Resigned (November 2024)|
|E.D. Davis||
|M. Griffiths||
## **Advancement of animal welfare**
Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by the society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.
The Branch's animal welfare work, although local in nature, benefits society at large, and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or supressing cruelty to animals and are undertaken to further these purposes for the public benefit.
## **Charitable activities persued for the public benefit**
We support our local Inspectors by taking in, free of charge, mistreated or abandoned animals, including pets whose owners suffer ill health or financial dificulties or pass away. The Society's Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces law against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to 'the prevention or supression of cruelty' part of the RSPCA objectives, and promotes humane sentiments towards animals which involves moral benefit to humankind as a whole.
We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this through a voucher scheme. This benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment.
We provide subsidised neutering and micro-chipping of companion animals for those in the branch area on low incomes. We do this by a voucher scheme. This helps to control dog/cat populations through neutering and benefits those on means tested benefits by giving them financial help to neuter and micro-chip companion animals, thereby promoting responsible pet ownership.
Page 2
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **REPORT OF THE MANAGEMENT COMMITTEE (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024**
Animals in our care receive veterinary treatment, vaccination, neutering, micro-chipping and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.
We rehome animals in need at low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interest of animals, and therefore would fall outside our objectives, to rehome to those who could not afford them.
We respond to enquiries (both directly and via the Society's national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need.
We offer free animal care advice by telephone. The public benefits through the promotion of responsible pet ownership.
Within the terms of our governing document, we support the National Society / other RSPCA branches / local animal wealfare charities through collaborating on the welfare of animals.
We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering and fundraising. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding.
## **Review of the year**
The results of the year show an excess of expenditure over income of £25,291 (2023 excess of expenditure over income of £14,605).
## **Risk Analysis**
The Trustees consider that there are systems in place to mitigate the impact any risks may have on the future activities of the branch.
Steps are taken to address the issues of the recruitment of further trustees and volunteers.
## **Reserves Policy**
As at 31 December 2024 the charity showed a surplus on the General Fund of £108,405. To enable the charity to meet its objectives and pay creditors as they fall due, the committee ensures that it has sufficient funds available.
## **Investment Policy**
At December 2024 the branch investment policy was to retain the loan stock.
For and on behalf of the management committee
K. Kenderdine Secretary
Page 3
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **INDEPENDENT EXAMINER'S REPORT**
## **Independent Examiner's report to the Trustees of Royal Society for the prevention of Cruelty to Animals Kidderminster and District Branch**
I report on the accounts of the Trust for the year ended 31 December 2024 which are set out on pages 5 to 8.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 114(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
a) examine the accounts under section 145 of the 2011 Act.
b) follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5) (b) of the 2011 Act).
c) state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the branch and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts 'give a true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
a) which gives me reasonable cause to believe that in any material respect the requirements;
- to keep accounting records in accordance with section 130 of the 2011 Act
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the accounting requirements of the 2011 Act, have not been met; or
b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
N. C. Smith BSc (Hons) FCA Folkes Worton LLP Chartered Accountants 15 - 17 Church Street Stourbridge West midlands DY8 1LU
Page 4
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
|**INCOMING RESOURCES**
Notes
(Unrestricted funds):
**INCOMING RESOURCES FROM**
**GENERATED FUNDS**
**VOLUNTARY INCOME**
Donations and legacies
Memberships
Adoption Fees
National door to door collections
**ACTIVITIES FOR GENERATING FUNDS**
Sale of donated gifts
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**COST OF GENERATING FUNDS:**
Publicity
Door to door expenses
Shop costs and salaries
**CHARITABLE ACTIVITIES:**
Veterinary fees
Local Projects
Boarding of homeless animals
Fostering Expenditure
Costs and expenses
Stationery and telephone
Bank charges and interest
Professional charges
Insurance
Feeding Costs
Legacy Costs
Sundry expenses
Depreciation
**GOVERNANCE COSTS**
Independent examiners report
**TOTAL RESOURCES EXPENDED**
**NET MOVEMENT IN FUNDS**
**TOTAL FUNDS AT 1 JANUARY 2024**
**TOTAL FUNDS AT 31 DECEMBER 2024**|£
£
1,110
149
3,820
21,816
26,895
-
-
26,895
-
3,308
-
3,308
28,614
-
9,882
3,640
1,352
319
166
1,356
-
1,153
-
2,081
15
48,578
300
52,186
(25,291)
133,696
**108,405**
**2024**|**2023**|**2023**|
|---|---|---|---|
||£
1,110
149
3,820
21,816|£
22,972
160
2,143
23,094|£
48,369
-|
||-|-||
||-
3,308
-|-
7,718
1,258||
||||48,369|
||||8,976
53,698
300|
||28,614
-
9,882
3,640
1,352
319
166
1,356
-
1,153
-
2,081
15|34,897
1,009
7,851
4,363
-
406
200
1,356
-
1,031
698
1,867
20||
|||||
||||62,974|
||||(14,605)
148,301|
||||**133,696**|
Page 5
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **BALANCE SHEET AS AT 31 DECEMBER 2024**
|Notes
**FIXED ASSETS:**
Investments
3
Tangible Assets
4
**CURRENT ASSETS:**
Debtors and prepayments
Cash at bank and in hand
**CURRENT LIABILITIES:**
Trade creditors and accruals
**REPRESENTED BY GENERAL FUND:**
Unrestricted funds|**£**
**£**
**£**
**£**
50
50
44
59
94
109
-
-
111,104
136,053
111,104
136,053
2,793
2,466
2,793
2,466
108,311
133,587
108,405
133,696
108,405
133,696
**2023**
**2024**|**£**
**£**
**£**
**£**
50
50
44
59
94
109
-
-
111,104
136,053
111,104
136,053
2,793
2,466
2,793
2,466
108,311
133,587
108,405
133,696
108,405
133,696
**2023**
**2024**|
|---|---|---|
||**£**
-
111,104|**£**
50
59|
|||109
133,587|
||111,104||
||2,793||
||2,793||
||||
|||133,696|
||||
|||133,696|
The accounts were approved by the committee on (date) and signed on their behalf
J E Borley K. Kenderdine Chairman Secretary
Page 6
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## 1. **ACCOUNTING POLICIES**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment assets and are in accordance with applicable accounting standards, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP).
## **Recognition of incoming resources**
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.
## **Investment income and rental income**
Income from investments is included in the SOFA in the year in which it is receivable.
## **Resources expended**
Investments is included on the accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA.
## **Investments**
Investments are included at market value at the end of the year.
Gains and losses on disposal and revaluation of investments are charged or credited to the SOFA.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings 25% reducing balance
## 2. **FUND**
The charity has only one general fund, the purpose of which is unrestricted.
## 3. **INVESTMENTS**
|Market Value at 1 January 2024 and 31 December 2024
Historical cost at 31 December 2024|**2024**
50
50|**2023**
50|
|---|---|---|
|||50|
|UK Listed investments are represented by:|||
|---|---|---|
|Investment trust and unit trusts|50|50|
Page 7
## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS KIDDERMINSTER AND DISTRICT BRANCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## 4. **TANGIBLE FIXED ASSET**
|**COST**
At 1st January 2024
Additions
Disposals
At 31st December 2024
**DEPRECIATION**
At 1st January 2024
Charge for the year
Eliminated on disposal
At 31st December 2024
**NET BOOK VALUE**
At 31st December 2024
At 31st December 2023
5.
**SURPLUS/(DEFICIT)**
The surplus/(deficit) is stated after charging:
Independent examiners fees|**Fixtures &**
**Fittings**
**£**
4,296
-
-
4,296
4,237
15
-
4,252
**44**
**59**
**2024**
**£**
**300**|**Total**
**£**
4,296
-
-|
|---|---|---|
|||4,296|
|||4,237
15
-|
|||4,252|
|||**44**|
|||**59**|
|||**2023**
**£**
**300**|
6. **EMPLOYEES**
The trustees give freely of their time and no remuneration is paid. There are no employees with emoluments of £60,000 or over. There were no employees during this period (2023: NIL).
**2024 2023 £ £** Gross Salaries - - - - Employers National Insurance **-**
## 7. **CONTROLLING PARTY**
The charity is controlled by the Board of Trustees, which is controlled by the board of The Royal Society for the Prevention of Cruelty to Animals, a charity registered in England and Wales.
Page 8