Charlly R•gl¥trallon No. 205930
RSPCA WORCE8TER AND mID￿oRCEsTERsH1RE
ANNUAL REPORT AND UNAUDJTED FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 DECEMBER 2024

RSPCA WORCESTER AND MID.WORCESTERSHIRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr D Hudson
rs G Hayn88
Mrs M Rees Grlffllh8ryEdgell
Ms IA Walters
Mrs P Bookor
MrAJ6nkln$
Mrs T SmKh
M8 K Gale
Chalrperson
Honorary Treayuror
Honorary Secretary
IApF4Jlntod 1710612024)
IAppolnled 1810312024)
IAppolnled 1810312024}
Charlty numbèr
20S930
Regl8terad offlca
Th9 Holdlngs
Holdlng8 Lone
Kemp8Oy
WR5 3FP
Indfrpgndgnt gxamlnor
Kend811 Wadl8y LLP
Gianta Lodge
71 Graham Road
Molvern
Worc8slershlre
WR14 2JS
Bankern
Lloyds Bonk Pl¢
4 Tho Crogs
Worcostsr
WR13PY
Soll¢ltw8
Hallmgrk Whall6y Hulmg Sdldt¢TS
3,4 & 5 Sansome Place
Worco$l¢r
WR1 IUQ

RSPCAWORCESTER AND MID.WORCESTERSHIRE
CONTENTS
P490
$lee8' report
Statement of tsuste88' responsibllllles
Indep8ndent wmin8Vg report
Ststsmenl offlnfjndal adlvi1168
68lance shègt
Statement of cash
Notes to the a¢¢ounts
10-24

RSPCAWORCESTERAND MID-WORCESTERSHIRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustee8 pre60nl thglr annual r8port and Ilnand818tatsmenls for th8 y&r ended 31 Do¢emb8r 2024.
The arKounts have be8n prepared In 8c¢ordance wllh tho 8ccounllng poliaeg set out In note 1 to account8
and ￿mplY wlth thè ¢hailty$ con$fjtuUon, tha Charities Act 2011 and 'Accounllng Rgporting by Charbtses:
Sl&tsment of Recommonded Practic0 appllcable lo ¢harillg8 preparing thgir arLwnts in accordance with Ihg
Flnandal R8POrtlng Standard appllcable In Me UK and Rèpubllc of IrelarKI {FRS 102>" la8 amended for
a¢(KJuntlnu pgrfods ¢omm&ndng from 1 January 20191.
ObJ8ctlvo$ and a¢tlvltl¢s
Th8 obie¢is of thg Br8nrh afe to promot8 and 8UPPOrt thè obleots of tho Nallonal Sodoty ol the RSPCA ￿1h
Parllcular refer8n¢e to the d&slgn8ted Branch areo.
Aldlng the Reglonal Inspectorate of NaUon81 RSPCA, by tgklrKJ In fr69 of ¢hary6, ml8lrgOted, abandon9d
anlmals Indudlng pots vtho¥e owners suffer financlal dlfflculll8s or pass away. Thè Society's Inspedora
rescues an5m815 In dl8tr888 and onforces laws agalnst the cruol mlslreatrnent of anlmals by brlnglng
prosocutions. Thi8 work Is koy to the 'prgvgnUon of $upprèsslon of cr￿￿￿, part of tho RSPCA oblgcts, and
promle8 humane sentiments lowards anlmals ￿lch involves moral bgnfyh't lo humankind as a whole.
To flnd 8ultablè n&w homo8 for thg Nnlmals Sn our cBro. and lo pro￿de 8 strvlce to th8 pub150 10 8811$fy thelr
famlly pgt ownershlp roquir8ments. To do thi8 we operats a rehoming programm¢. Anlrnals In our ¢ai8 recelv8
Votsrlnary treatment, va¢elnallon, nouterfng* mlcrothlpplng and ?re assessed for rehoinlng, we rghome anlrnals
al low w$1 to those wllllng and ab18 to havo 8 companlon anlmal. Our polky to charge a rea80nabl8 adopuon fo0
for anlmal$ alms to highlSght the finandal responsiblllty of pe,1 ownershlp. It woukl not be In the bèst Interests of
anim81s, and therefore would fall oul8ldo our objects, to rehomo lo tho80 who could r￿t 8fford them.
We tak8 in flee ol charge, 108t anlm818 and tske stsps to rounlt8 th9m wllh fhalr owner8. This work beneflls our
communlty, Indudlng th8 loeal aulhorilla8 by preventing anlmals 3￿y1n9 and posing a ri$k to th8m8elv88 and
people through road ttsfflc acdd8nt6.
We r88pond lo 6nqulriè8 from th8 publ1¢ about anlmals locally. Thls15 8 benefll to tha publlc who know we cén
Inl8rvene to o$sl$l anlma18 In nèed.
We prowde volunteerino opportunitlO8 for those wishlng lo sypptsrt our work, including Trusl&08hlp, bsl8ring and
ndralslng. Th18 beneflts th8 public by provldlng th8 possibillty of dolng work, which Is compa88lonal&.
rewardlng, ond offors sodal ci>mpanlon8hlp.
W8 provlde flnancdal help Ic* people on low Inoome to neutsr and mlcro¢hlp their famlly ￿1$ to 8wJ5d unwantod
reproducu￿. We do thls by a vouchor s¢hom8, and desbgnated &vents. Thls bgngfflts peop16 on means 1gSt8d
beneflts. by promollng responslbfè pet Owr￿rShlp.
We provlde. In certaln Cir￿m8t8nC&S, financlal help wlth votsrfnary o)8t8 to people on low InL¥M8. Th18 b8neffils
th08e on maans lesled bgneffts by glvlng thom financial help lo obtain caro for thelr ¢omp8nlon anlrnals.
W¥ provld8 the wbllc wNh a￿￿¢9 and Ilterature wncomlng the care and w8lfar8 ot Ihelr p818. Thls ben¥f4ts th8
publlc by pmmollng responslble p9t owngrshlp.
Wo pmvld6 wdfara noulerlng and treatments for f6ral cal cotoni&8 livlng along8lda human comMun￿es. to avoid
expBnslon of the ¢81 cok)nlg6, whlch would olh8Twlse couso nulsancg and dlslre88 to Ih08e peoplo Ilvlng Marby.
To conllnue to Qenorats Bufficlent incom$ lo m8lnlBln Branch octNllle$,
The mainlenancg of BTan¢h Intsmat 81108, to keep the publlo Inforyned of our actlv6tl&8, and to makg Ihgm aware
of our anlmals neodlng new homes.
Regular pres8 publlcty, lo further our c8usé and malntsln our reput8Uon 8$ an anlmal wolfare organlsallon.
In Ihg year w& have opgrated pet focd b8nk8. Thi8 b8nellt8 tha publlc in ffjkllng them lo ke&p mud) loved pets In
their carg throughout the economlc crf818,

RSPCA WORCESTER AND MID-WORCESTERSHIRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
I charltles In England and W8188 musl have charflable alms that are for the publlc benoflt. 1118 not enough that
tho RSPCAS work ben&llls anlmols. Rlchard Martln, one of Ihe RSPCA8 nlneteenlh century founders, Idenllkd
tho Socieiys prlme aim 89 b01ng to alter the moral feellngs of the country. He recognlsed that laklng care ol
ontmals18 an e88enlial part of 8ny rAvlllsglion. Th1¥ stlll rasonatss today. Pwvgnting cru81ty 10 8nlmAls promot
humane sentiments Sn humanklnd towards aiilm4ls, whlch involves moral b8nefit lo the human communlly as a
whole. Wh1191 thg publ5¢ b￿afft Is cle8r,1118 dHficull to quanufy and must bo balanced agalnst any detrlmont
The Trustees of tho Branch ￿)nflm1 that thpy havg rèferr8d lo Ihts guklanoo Tr)ntslnèd In Charity
Commlssion'g ggnar81 guldance on public bgnefll whtsn revlgwing the branth alm8 and obltrthgs and In plannlng
futur8 8Ctlvlll&8 and selllng Blanch eX￿ndIture for th8 year. We havg compllèd wllh the duty undgr thè Charflles
Act 20Cfj lo have dug regard lo public benefit guldancg published by the C￿mISsIon.
The follo￿ng sedons of thls report d88Crtbe the Branch's morn actlvW98 and performance and demonstr81o8 tho
benefit provldod lo the publi& Ail our tharttable advlde8 fo¢yJ8 on promoting klndnes$ and prevonllng or
5uppr8881ng crudly to &nlmal$ and arg undertakan to furthar Ihesg charttablo purpos06 foi tho publlc benafiL
A¢hl•v•mants and pgrfomian¢e
In 2024 the long-3walted dog kenn918 ne8rgd complellon following 80m8 mlnor ¥ets backs. Wo now havo S
kennels ready for occupancy. Cuir6nlly we are or¢¢tlng fondng around Ihe dog Igolallon biocL Furthgr fonclng
of the dog kennel8 to ftJlow.
We have added a nèw fabbit18olAUrm block to ald ￿th the orvJoing rescuo of ¥abb¢t&
We havo op&raled a pet food bènk from our Brom8grovo fundralslng Shop for $¢v8ro1 yeoT¥ now and wlll
tx)ntinue wllh ihal Inlo 2025. Th1818 to ald thos8 p8t owngrs who ar8 $lruggllng flnandally.
We have agaln a full y88r of fundralglng events to generate the much-n$eded fvndtng to ￿n11n￿O our welfaro
work. ond progresslon ofth& c&nlr8.
In 2024 w& rthomed 9 dog818 In 20231, 328 c4ts1357 In 2023} and 55 mlscell8neou8 anlmal8195 in 2023}.
We nèutered 333 anlmal8 {330 In 20231, ml¢rochipped 2831335 In 2023} arKI prothd¢d the ownarn of 60 anlmals
with welfare vou¢her8 {57 In 21Y23).
Our volunteer for¢¢ provide8 Invaluabl8 support In achl&vlng our obla¢1￿8$. We would Ilkg to thonk and
(nngr8tul8te 8N staff and volunteers for thblr hard work and dedlcèlion Ihroughoul th• year.
Fln4n¢lal rovlèw
In¢omlng rosourc93 tot811gd £970,756 (£404,408 tn 2023), includlng legad88 of £516.084. ExpenditLW6 In the
year amounted to £423,8651£378,985 In 20231. Thgrg wa5 0 £3 galn on Invoskngnts. Thb resu5tsd in a 8urpIu
of£552,894125,424 In 20231.
We have 8een our ffixed assets rlsg In year by £55,215.
A8 at 31 09￿mb￿r 2024 the Bwnch had r&s8rv&s of £2,576,004 Includlng r08trlctod morves of 262I93 end
deslgnated r&s8rv6s of £2,513,411. Indudgd ￿h1n Ihg dèslgnalgd ro8eNe Is Ihe operaung lund 01 £921,447
1£382,795 In 20231 whlch has Improved conslderably becausg of the legaoles.
1118 the oplnlon of the Trustee8 that th8 Br¥n¢h's pdict88, systsms and conlfoI8 8r8 8ufftd8t* to mlugate finanolal
and repu18tion l(iss through error or fraud. Flnancial proceduros aro In for the Branch and th688 are
revlewod annually.

RSPCA WORCESTERAND MID-WORCESTERSHIRE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
8lructurei govgrnancg and marbag•mont
The chBrity Is consJlutod 88 an Lsnln¢orpor8led 8150¢18tion. The ch8thy operates 88 an 8Utonomous Branth of
Nallon81 RSPCA$ublecl to Its rules for Branc*trs (2012 ed￿On).
A Commltlee 8leoted at the AGM govemg lh8 Branch, who are the TN8tees of the Branch. All Trust068 aro
b￿•fed on thelr r88ponslbllillo5 as Tru$tegS Pflor lo Iheir acceptsnco of the rol6.
All Trustees of the Branch glve thglr ljme freety and no rèmuneratlon w98 pald In the year. DelalL4 of TN8ts6'8
fO-Imbursed expense8 or8 di8diK88d in Note 10 to thfy 8ccount8.
The Trust¢68 hold monthly maetlng8 At whlch de¢lsion$ or& m8de. Day lo day runnlng ofthe branch Is delegal8d
to th8 Braft¢h Seuelary. Day to day runnlng of the anlmal ra•homlng Is d81ggalod to the re-homlng co.ordlnalors,
and the da￿*￿19Y runnlng of the iwo shops Is dolggatgd to tho Shop Managers, who r¢port to Ihe Truste6s.
The Trust￿ aotfvoty r8vlew th8 rlsks, whlch Ihg charfly fac88 on a reu￿ar b8sl$ through regular mggllngs of Ihg
Trustees that ojver op&r8tiond and flnanclal revlew8. The Trnsloes also gxomlno the other operational and
bu81ne88 ii8ks, whl¢h have been identified 88..
Inabillty to operate a rg.homlng 8¢h8me throLP3h108¥ of incom8.
Loss of reputauon through eiror oi fraud.
Loss of in¢om6 through error or fraud.
Insufflclonl fund¥ to covèr th8 Cx)sts of other anlmd wotfaro a¢tlvltlo8.
Tho twsiees who seryed durtng the y8ar 8nd up to the dato of slgn&turo of th6 flnan(4818iat8lllgnts Wgre:
Ms C Elston
Mr D Hudson
Mrs G Hayngs
Mr8 M Rees Grfff1th8-E(Igell
Ms M Walter
Mrs P Botsker
Ms K Gale
Mrs T SmSth ICo.optèdl
MrA Jonklns (c￿opt#dI
IResKJned 07102120241
Chaliporson
Honor8ry Tr6asurer
Honorary Secretary
IAppolnted on 1810312024}
(Appolnled on 1810312024}
(Appointed on 1710612024}
Th6 tru81988' report was aprmd by the Board ofTru8lees.
Mrs G Haynoa {Chalrpgrson}
TrusleB
Dated.. 28Aprfl 2025

RSPCAWORCESTER AND MID.WORCESTERSHIRE
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEAIBER 2024
Charlty Law roqu1￿8 the Twstegs to prep8r6 flnanclal statements for each financ681 ygar, wliich uives a tru6 and falr
vlew of tho slate of the affalrs of th8 Charfty atKI of Its flnanclal acllv11168 for that ye4r. In PTapartng those. Ih
Tru8ts88 are requlred to..
Select 8uitoble accounllng pollcle8 8nd apply thgm con818tgnlly',
MBkeludggmenls and esttm8tgs that are Teasonablg and pwdenL
Prepara the finend818t8lemenls on the ongolng con¢em bas1$ unlèss It Is Inapproprfal6 to pra$umg Ihot
the tharlty wlll contlnuè operaung.
Tho TfU8188S 8re r8spon61bl8 for keeping proper aocountlThJ fvcorfg, whlch disdose wllh reBsonable accuracy at
any lime the financfBI posllon of th¢ Charily and lo engble tham to &n8ure th81 the fln8nclal stal8monts comply wlth
the Chailues AGI 1993. Thoy 8re al80 re8pon8ibl& for safgguardlng the a86ets of the ChaAty and hence for taking
reascA)abl8 F18P8 for the prevenlion and detection of tral￿ and other Irr•gularftie

RSPCAWORCESTER AND MID-WORCESTERSHIRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF RSPCA WORCESTER AND MID.WORCESTERSHIRE
I r&port io lh6 Iru8te&s on my examln8llon of the financlal $tatsments of RSPCA w0￿88￿r and Mld-
Worceslershlre Ilhe charftyl for tha year 31 De￿mb￿r 2024.
Rgspon81bllttlBs and of report
As tho trustegs of Ihg charity you are r&8pon8lble for the preparallon of Ihg finan¢lal ststemgrtts In accordanc
wlth tho requlremen18 of tho charf￿e$ knt 2011 {the 2011 Adl.
I raport In rtsspecl of my 6xamlnalbn of lh& Charity's flnancw $tslem￿ts carrted ￿J1 undèr 8edlon 145 of the
2011 Act. In carrying out my exarninalion I have followed all thè tsppllcablo dlro¢tions glven by the Chs¥ty
Commisston undor section 14515)Ibl of the 2011 Aot.
Indèpttndent examlneY'¥ statement
Since the charily's gross income exceecled £250,000 your examiner must be a member of a body listed In
8e¢tk)n 145 of the 2011 ACL I conflm that l am qualified to undertake tho examination becauso 1 om a member
of tho Insttluta of Chartered Acwuntants, England & Walgs, whi(* 18 one of Ih8118tgd bodi&s.
Your attontlon 19 (Ifawn to the focl th&1 the chaiity has prepared ttnonclal slal*mgnts In aceordanTr with
A(xounUllg and R&porllng by Ch8ri1188 prep8fing thglr a(wunts In accor(t&nee wS(h tha Flnanclal Rep(YUng
Standard appll¢ablo In th6 UK and Republic of Irelgnd IFRS 1021 in prtrforen¢e lo the Accounting and
Repordnu by Cha17bes.' 818tèmenl of Recommonded Prnctrce Éssued on 1 April 2005 is rofor￿d to in the
gxtanl rogu18tions bul h88 now b88n ￿thdraWn.
I l￿derStand that th18 h83 beèn done In c¢d8r for flnandal ststemenla to provlde a true and falr v18w In
a¢cordanc8 wlth Gon6ra1lyAo￿pted Awjuntlng Practth èffactlve for reporJng p8rlod8 beglnnlng on or aftor 1
January 2016.
I have completad my examlrkallon. I conflm that no matters hAve com8 lo my Bttenllon In connectkjn wllh Ihe
9xaminatlon givlng m8 causg lo bg11gve th9t In any ma18rial r05pect-
accoundng rewrd8 wer8 nol kgpt In rg$pe¢t of the chartty es requlrod by secllon 130 of the 2011 Aot or
the finandal 81slèrnents do not auord wth those reoords., or
tho iln&ncl&l slglemonts do not comply wllh th8 8ppll¢ablo roqulroments ojncemlny Ihe lorm 8nd confont
of accounts Sot out In thé Charitte8 IAccounts and R8POrt8) Regulations 2008 other thon any requltemènt
that thè accounts glvo 8 tru8 and falr vSew whloh Is not a matter ¢))nsidered a8 Part ol an Imlepgndent
axamlnatlon.
nc8fn6 and h8vg come acr(￿ no other matter$ In crMn8cllon ￿th th8 exarnln8tson to whlch
d bB drown in this report in ordor lo gnable 8 proper understandlng of the In8ndal statements lo
on
zabath Negdhom ACA CTA IVAT)
Kendall WBdley LLP
Qranta Lodge
71 Graham Road
Malv8TTI
Worce8tershl
WR14 2JS
Dat8d: 28 Awfl 2025

RSPCA WORCESTER AND MID-WORCESTERSHIRE
STATEMENT OF FINANCIAL ACTNITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
urrent flnanclal yttar
Unrostrlctod Restrlcted D¢8lgn#t•d
fund8
funds
fund$
Totsl
Total
2024
2024
2024
2024
2023
Nots•
DOna￿on$ and legacles
Charltablo a¢ttvllie&
OU)or trading acllvltlo8
Inv881Ments
696,464
58,678
5,000
60
83,209
755,202
88.209
122,361
10,984
179,103
53.671
168.060
3,574
122-,361-
10,752
232
Total Incomo
829,57T
63,910
83,269
976,756
404AO8
Ralslng lunds
81.374
81,374
90,210
Charttabl8 adlvlt198
49,875
37,291
265,325
342,491
288,715
Totsl exp9ndltur•
131,249
37,291
255,325
423,865
378,985
N&1 gain8 on Invgslmgnts
12
Net In¢om0
698,331
26,619
1172,0561
552,894
25,424
Gross transfer8 balween fund8
14
(698,381)
{41,589)
739,920
Net movom•rt In funds
(14,970}
567,864
552,894
25,424
Fund b8lan¢as 811 January 2024
77,563 1.945,547 2,023.110 1.997,686
F￿nd balane•$ ot 31 D9￿Mb•r
2024
62,598 2,513.411 2,576.004
2,023,110
The ststemenl of Inanclal aclvNles Indud88 all g8lns &nd Ios808 recLyJnised In the year. Al Incom8 and expendltur
derfvg from confjnulng a¢lvAIo$.

RSPCAWORCESTER AND MID.WORCESTERSHIRE
STATEMENT OF FINANCIAL ACTIVFTIES {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Prlor flnanolal yoar
Unrtgtrfcted Restrict•d Da¥lgnated
nds
fund
lunds
Totsl
2023
2023
2023
2023
Donations and legacles
Charttablg a¢Uvllles
0th8r Ir8ding a¢fvi1188
Inv¢stments
125,936
53,107
179,103
53,671
168,060
3,574
53.671
167.657
3,408
403
Totsl In¢omg
297,001
53,678
53,731
404,408
R8islng fvnd8
90,210
90.210
Charltabl6 8cU¥Mle8
30,589
30,967
227,219
288,775
Total èxpendlture
120,799
30,987
227,219
378,985
N81 galns on Invosknents
12
Net incomg 1 (oxpondlthrel
178,203
22,709
1173,d881
25A24
Gross transfers betsveen fvnds
14
1178.203) 1245,4101
421.618
Not movement In funds
{222,7011
248,125
25,424
Ftsnd baiances al 1 January 2023
300.264 1,897,422 1,997,686
Fund balaneos at 31 D•cember 2023
77,563 1,945,547 2.023,110
The glalement of ftnanclal aollvlUo8 Indudos all galn$ and10s8gy recoun180d In the ￿r. AJI Incom8 and expendlluie
derive from cont1n￿Ing acUv￿1e8.

RSPCAWORCESTER AND MID.WORCESTERSHIRE
BALANCE SHEET
ASAT 31 DECEMBER 2024
21)24
2023
Note8
Flx8d assot8
Tanoibb assots
Inve8tments
15
1.591.964
22
1,562,702
19
1,591,986
1,562,771
Current a8$0ts
Debtors
Cash at bank and In h9nd
18
99,769
929,457
26,785
492,948
1,029,228
519,733
Crgdltors: amounts f4111ng duo wlthln
0￿Y
19
145,2081
{59.394}
Net curronta888ts
984,018
460.339
Ttstal net a•8èts
2,576,004
2,023,110
Incomg funds
Designated funds
22
2,513,411
1.945.547
TolBI unrestrfj¢ted funds
Rostrlclod fiJnd8
2,513.411
62,593
1.945,547
77,563
23
2,576,CK)4
2.023,110
The 8¢￿OUnt$ were approved by th8 Truste88 on 28Aprtl 2025
MY8 G Hayne8 {chaI￿rGOn}

RSPCA WORCESTER AND MID.WORCESTERSHIRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEAIBER 2024
2024
2023
Note8
Cash flow8 from operntlng actlvltlg$
Cash general8d from oparattons
26
480,740
32,456
Invostlng actlvltl¢s
Purchase of tsnglblo flxed a88èts
Inveilmont Incomp recelved
(55,215)
10,984
1247,4411
3,574
N¢t cosh u8ed In Inv•8tlng octlvlllos
(44.2311
{243,8671
Net ca8h used In flnandng a¢tlvltlo$
14ot Incrga$olldgcrgaw) In oa¥h gnd cash
8qulval•nts
43B,509
{2T1,4111
Cash and ¢a8h 6qufva8nts at beglnnlng of year
492,948
704,359
Cash and ￿$h equlvalenta at ond of year
929,457
492,948

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Aceounflng pollcle8
Company Infomiatlon
Royal Soclety For The Prevenllon of Cruelty To Animals Worcgslgr and Mld-Worc6sler branch Is a
unlncorpor8ted 88soclaUon reglstered In England and Wal88 charfty nUm￿"r.. 205930}. Ils reglstorsd addrgs8
Is Thè Holdlngs, Holdlng8 L8ne, K6mp8&y, WR5 3FP.
1.1 Accountlng convontion
The accounts hov8 been preparèd In accordance wllh the chartty8 ￿n¥t[l￿￿On. the Charft188 Act 2011,
"Accounllng and Repo￿ng by Ch8rides.' Statement of R¢¢ommonded Pra¢tlca appllcobb to ¢harf￿9S
preparlng Ihelr acLx)unts In ac(x)rdancg wlth the Flnancl81 Reportlng Slandard appll¢able In the UK snd
Republlc of I￿land IFRS 102) Seclion 1A' las amended for accounllng perfods comrnencln9 from l January
2019) and the FSnAnu81 Reportlng Slond8rd applicable in Ihe UK and Republic of Ireland IFRS102).. Tha
tharlty18 a Publlc B&n6fi1 Enllty 88 dgflnetl by FRS 102.
Tha finAn￿al Ftrtsmants havè dèpartèd from thè Charllles (Accounts and Report81 Regthatbns 2008 only to
tho extent r&qulwd lo provSdg o Iruo and falr vlaw. Thls departure ha& knvolved following the Statsment of
Rgcomménded Practlc& for Chad￿*$ 8ppIWng FRS 102 rather than the vèrslon of tho Slatsmanl of
Reeommended Practice which18 referred lo In the Repulafjons but whlch has slnce beon vhthdrawn.
The financlal statsments aro prepa￿1 In 8t8rllng, which Is the funcak)n81 currency of the chgrfty. Monetsry
amounts In these ffinanclal 818t8m0nts are rounded to the ngarest £.
The finanel81 statem8nts have b8en prepar8d undor th6 hlslorfcal 1*81 oonvenllon, modllW lo Incljde c8rfafn
)Inanclal instruments at fair valuè. Th8 ￿4ndPa1 accounting poli¢10$ adDpled are sot out bdow.
1.2 Golng con¢om
At tha llmg of approvlng Ihe flr*enclol st8tsments, the Iruslegs havo R reasoiiable ¢xpect8tion that the charfty
has adequat& resources to conllnuo In ¢)pgr8lional exlslenc8 for thè foreseoable fvlur6 and that th&r8 are no
malerlal LFncertalnlies about its ability lo continua. Thu$ tho trustse8 cDnllnu8 to adopt the oolng ts)n¢¢m
basis of ac¢ounUng In preparfng the finondal stalemenl8.
1,3 Charitable fundg
Unrestricted fund8 arè awlable fGf use at tho discr9Uon of the tru81eè8 In furtherance of thelr chhrttable
oblecttv8s.
Reslrlclgd fuThl$ are 8ubJ8ct to 8P8clflc condNlon8 by donors a6 to they may be used. Thé purposes and
uses of Ihe restricted funds 8re set out In tho notgs to tho flnandal slatomonts.
Dèsignated fvnds represent fixed a888ts. Tho purtNMos 4nd uses of the resthcted funds are set out in the
notes to the notss to tho finan¢i818tal8m8nts.
1.4 Income
Income Is recognlsed whon th6 charlty Is legally entillod to118flgr any perf0rrnBn￿ ffsndluons have b8gn mel,
the amounts ean bo moasur8d rell8bty, and It 1$ probable fjhat income wlll be r￿7ved.
Cash donallons ar9 raoogn180d on rec01pL Other donatlons arg r8(wnlsod on¢e thg charlty hBS been nolffled
of the dtsnathon, unle88 perfonnancè condilons rgqulr8 daferral of Ihts anK)unt. Incomo tax recovèryable In
relat1￿ to donaElons recèWI under Gfft or deeds of coYenant18 recoJnlsed al the tlme of the donollon.
Legades ar& rocognlsed on recèlpl or otherwls8 W thè eharSty ha5 béen nolHted of an Impendlng d8lrfbutlon.
the amount 1$ known, and recelpt Is oxpected. If Ihg amount is not known, the legacy Is treated a8
contlngenl asseL
10

RSPCAWORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollclg¥
IConlinu•dl
1.5 Exp•ndlturè
Liabilities are re￿gnIS&d 48 expenditure os soon as there Is a legal or con8tru¢tiv& obliuatlon committing th8
charfly tr) that oxpendtture. tt is probable that $ottlfjm8nl wlll be roqulr¢d and the amount of the thjllgallon can
bo mea8urad rellabty.
l expendlturè 1$ accounted for on on o¢wals basls. All expen$&8 Includlng #upport costs and ocwèrn8nc
¢08ts 8rg allocated or apportloned to the 8ppllcable expgndlture headlng$,
Resour¢es expended are induded in th& Stslomfynl of Flnandal A¢tNitses on an acuuals basi8. indusive of
any VAT whlch cannot be recovered.
Cgrtain 0X￿nd[lura Is tlSTgcify attslbUts￿e to specif￿ acllvilies and ho$ boon included In those cost
eatogodos. Certaln other costs, whlch ar& atlrfbutable lo mora than ortè advty, are apportloned acros8 Cost
calegc*￿8 on th& bas18 of an esllmato of Ihe proportlon of Ilmg $pgnt by staff on th¢)s¢ gcuv1t￿S.
1.6 Tanglble flxod 9889t8
Tanglblg flxgd assets are Inllldly mga8ured at cost arHI subs￿LI0n11Y moasurod al cost or valuallon, not of
deprecl81ion and any Imp8lmwnt Iow8.
Dap￿18t￿On 18 recognlsed so as lo wrtte off thè cost rjr valuat1￿ of è888ts1688 Ihelr rosldual valuès over Ihelr
us¢ful lives on the folloimng ba808'.
Freehold land and bulldlngs
Recepuon
Kennèls
Animal shelters
Flxtures and littln98
Equlpment
Motor vehldey
Maryuee atKI Caravan
Rabbll unll
50 Years Stralght Uno
50 Years Stralght Llne
16 Yèars Strdtghl Llne
3 Yeors Slralghl Lln
4 Yegrs Slralghl Llnè
4 Y8ar8 Stralghl Llno
10 Years Straight Lin8
16 Years Slralght Llno
Thg galn or 1088 art8Sng on thè d18p￿1 of a88al 18 detsmlned as th6 diffèrèncè b8tw88n th8 8a18
procegdg and Ihè ¢arylng valu6 of tho a8891, and Is rwognlÉed In th8 statement OffInand￿ a¢tfv11198.
Th6 R8bblt unll Is not yot ¢￿￿pIet$ and theréfore d&pred&tion has not been Chgrggd In th8 yèar.
1.7 Impalrm•nt of flx•d o¥wtg
At &ach reportlno end dote. th¢ ¢hdrfty revlews the carrylng amount8 of Its tangl￿e as86ts to delem)In6
whether there Is any Indlcallon that th0￿ ass8t8 h8ve 8ufferFJd an Impalrment lo88. If any 8uoh Indknotlon
6x18ts, the re￿Verable amount of ¢ho assol 18 8stimat9d In order to detemiing the gxlonl of the impairment
loss lrfany).
1.8 Cash and tash equlvalents
Cosh and ￿$h oqulvalents Includ& cash In hand, d8ptssi18 held at ¢011 wth b4nk8, other short4am Ib]ul
Invèslments ￿th orlgln81 maludUe8 of ts¥e￿ months or lèss.
11

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ountlng pollcl•a
Icontlnuad)
1.9 Flnanclal InstMrnont8
The chartty has elected lo apply tho provlslons of S8cUon 11 'Baslc Flnanclal In8trumen18' and Sectlon 12
'Other Finan¢181 Instruments IBSU9S' of FRS 102 to all of its finand&l Inslrumanl$.
Fln8ndal Inslrumgnts ar8 recogn188d In tho ¢harfty'8 b8lanc6 $ho81 when the tharfty berthi&s party to Ihg
contractual provl8ltsns of th& Inslwmenl.
Flnandal as68ts and Ilablllttè$ are offset, wlth the nal amtsJnlB pr08èntsd In Ihe fin8nclg1 stal8ment8, when
Ihere 18 o legally enforcoablg rfght lo sel off the recognlsgd amounts and there18 an Intenllon to $8tUe on a
net b88ls or lo reallse the a8801 and 80tt18 the Ilablllty 81multanooug1y.
8a81¢ flnènclal assets
B#8lc flnanclal a888ls, whld) Include dabtorn anil Cash and bank balances, meosured
tran$Bclton prlce IncludirMJ transaotion costs. Financial ass&ts dassffiod as recalvablo wlthln ong year ar8 not
omorli86d.
finanw-al Il&bllltl08
8881¢ financial Ilablli1108, Indudlng c4edllors arg InSU81ty r9￿gnI60d 8t tran8acllon prlee. Flnand&l Ilablllueg
dassifled as poy8ble wlhirb one year are not amrtised.
Trade IxedltOY$ are ob1￿J￿rIO￿8 to pay for good8 or seThicg8 that h8va been a￿llEr6d In the ordln8ry courso of
OP8rallon8 Irom Suppllors. Amounts payable are daSS￿8d 8$ ourrenl 114bllltle8 If payfft¥nt is dua wthln one
yoar or1è8s. If not, Ih6y aro pres&nt8d as non-current Ilablllllo$. Trade creditors ar8 recognised Initlally ot
transactl¢)n prfcg.
Derè¢(wnlUon of ffnan¢l81 Hablllugs
Flnand81 liat4lllle8 are d¢rgcognl8ed when the charity'8 ¢onlr8¢tual obllgthn8 exptrg or are d18charged or
oance1￿.
1.111 Employée beneflts
Th8 C05t of any unu8ed hdltlay 8nlWement Is reix)gnF88d in thg pgrfod In whlch ihe omployg9'S sorv1￿8 8re
recelvod.
Termingllon bgn8fits ara reGogn188d Imrnedla161y a8 an gxpgns& whon Ihg d*rlty18 d8nK)nstrably commllted
to tsmilnats thè enwloym8nl of an &m￿0ye& ￿ to provlde tormln8tlon b&n8flts.
1.11 R•tlrgm•nt beneffts
Payments to defln&l ¢(￿l￿b￿lIOn reuremenl bon8fi18¢h8m88 arg eharyaed as an 6xpan8e 88 t￿Y fall due.
Crttl¢#l u¢¢ountlnu e8tlmats¥ andJudg8monts
In the applkallon of*h8 charlty'8 accounllng pollc108, the tWBtee$ arè requlred to rngkè Judgements. 68fjmateg
and assumpllons about tho carrylng amount of ass61s and Ilabllill8$ that are not readlly 8pp8rent from othèr
80vrco8. The eslimales &nd as8ocl8ted a98umpUons are bgsed on historical experience and oth9r facloTS that
are consldefed to bg relgv8nt. ArAu81 resutts may dlffer )]i)m Ihese 68tlmate8.
Thè ethiat8S a￿1 underfySng ¥ssumpt4ons ar8 reviewgd on an ongolng basls. Rev181ons lo accoununo
gsllmales aro reeognl8ed In the p￿￿0d In vthlch Ihg 8sllmale Is revl86d whwe the r8vision affects only thgt
period, or In th& porlod of the rgvlslon and futur8 porlods whor8 the revlston affgcts both current and fLrture
perbds.
12

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Donatlon8 and ltyacles
Unrestrlctod R•thttt•d Designated
funds
fund¥
fund¥
Totsl
2024
Total
2023
DonalSon$ and glft8
Leuacl&s recolvable
tk>natsd goods and servi¢6s
Door to door campakJns
153,564
516.084
5,000
21.816
58,678
212,302
516,084
5.000
21,816
101,652
54,357
23,094
696,464
58,678
60
755,202
179,103
For tho year •ndod 31 Docgmbor
2023
125,936
53,107
179,103
Charftablo acllvltlos
C•ts& s￿￿1
Totsl
2024
rotsl
Salo of goods
Adopilon f89s
RSPCA Carè Contrlbutlon
Rechaige8 to other branch
Donations
4,394
28.025
35.089
537
5,000
404
2.805
4.798
28.830
35,089
14,492
5,000
4,41V
32,160
5.237
11,8&fy
13.955
71,045
17,164
88,209
53,671
Analysb by fuNI
Restrtcted funds
De8lgn8tsd IUnre8tsfoted fuNls)
5,000
66.(145
5,000
83,209
17.164
71,045
17,164
88209
For the year ended 31 December 2023
Doslgnotgd Iunrestrlcted ftFnds)
50,707
2,984
53,671
13-

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Oth•r tr4dlng actlvltle$
Unwtrlctsd
G•n•ral Rostrlctsd
fund
fundts
Total
2024
2023
Fundralslng
Other tradlng Incomg- Shop
9,092
113,269
9.184
158,876
113,269
other lrndlng activ5￿$
122,361
I22,￿1
188.060
For tho y•ar •nd•d 31
D￿eMbOr 2023
187,657
403
168,(KO
Invè8tménts
Unrestrlotod R•strtd
fund8
funda
Total
2024
Total
2023
Inlere3t reodvabie
10,752
232
10,984
3,574
FOT tha ywr •ndèd 31 Dgogmbgr 2023
3,408
166
3,574
R•l8lng fund8
2024
2023
Charlty 8hop3 8taff o)sts
Renl
48,687
25,152
1.146
1,961
56.041
22,750
1,842
3,795
144
532
2,967
609
Eloclrfclty
Repalrs and majnlènance
Insuranc&
rill costs
T61gphone
Bank ch8rge8
Sundry
Professlonal fees
Equlpmgnl gxp8nse8
1S
2,479
1,254
343
834
47
81,374
90,210
14-

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charltable aotlvltlgs
C41* & Small
Anlmds
Dog8 AnSmal Hom OenBrnI Fund
F￿d
Total
2024
TotHI
2023
Staff costs
Doproclalion
VeleTlnary 8&rvlce8
Support CO8t8
Welfare
129,124
26,001
129,124
26,001
85.779
11,984
2,437
111.857
17,005
84,745
11,508
2,104
75,619
10,160
11,984
897
1,540
76,518
11,YOO
167,109
255,325
227,219
Sharo of 8UPPOrt costs
see noto 9)
Share of govornance
CO8ts186? nol8 9}
84,018
84,016
58,406
3,150
3,150
3,150
76,516
11,7QO
167,109
87,166
2.491
288,775
Analy$ls by fund
Unrfrslrldod funds
Roslrlcted funds
Deslgnated lund
49.875
37,291
49,875
37,291
255,325
76.616
11,7LY)
167.109
76,516
11,700
167,109
87,168
342,491
Forthe year ended 31 Dec•mbor 2L123
Unresbfjcted funds
Roslri¢ted funds
Deslgnated funds
30,589
30,907
30,589
30,967
227,219
75,858
10,991
140,370
75,858
10.991
140.370
81,556
288,775
15-

RSPCA WORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2024
Support ¢osts
support Govemance
co¥ts
¢￿ts
2024
20YJ 8881• of allocat10n
staff costs
Oporallng18a8e chaygas
Reglon81 contribullon
Ratss
Insu￿n¢9
Eleotslclty
Ropalr8 to proporty and
equlpmenl
Postagg, statk)nery &nd
8dvertlslng
Telephone
Bank oharg88
Sundry
P￿)f￿1(￿al fee8
Equlpmont
rill
12,518
2,564
551
712
2,673
11,001
12,518
2.564
551
712
2.673
11,001
11.169
5,146
551
2,720
2,079
6,196
15.997
15,997
6,177
1,171
2,082
764
2.791
22,135
7,740
1,317
1.171
2,082
3,154
477
6.969
6,214
2,791
22,135
7.740
1,317
1,289
Ac0￿jntanGY
3.1SO
3.150
3,150 GovgmarKe
84,016
3,150
87,166
81,556
Analysed betW86n
Charltablo a¢tlvfU?o
84,016
3,150
87,186
61.656
G(weman¢e costs indudes payments to the accountsnts 01 £3,150 12023: 23,150) for Indep8nd8nt
8xamlnation fe98.
10 Trustsos
A total of £6512023.. £21) was r&lmbur8&d b iwo m&mb¢rs12023'. OM member) of Ihe Managlng Commltto&
In the year. Th18 represènts dlrect re•lmbursgmenl ol expondllur8 dèfrgyed In ac4uldn9 goods on behalf ()f th8
charfty necessary for th8 ￿n￿nUance of charitable a¢tivlli8s. No member of the Managlng Committeo h&s
rocglved or is due to r6¢ewe any remunoralion for the year dlrectfy or indirectty trom thè CharfW8 fun(ts.
16-

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Employ•o9
Numbor of emplo￿¥
The svèrage M￿thty numbor of emptOy068 durlng Ihg yearwas..
2024
Number
2023
Numbor
AdmlnlstrBllon and re-homlng Pacility
Charity s￿>p$
10
10
Empioymont ¢osts
2024
2023
Wag68 and salarfes
Social 8trcuitty costs
Olher penslon ts)sts
179,967
7,289
3,073
171,136
6,259
2,871
1W.329
179,066
Thero wora no employe08 who88 annual iemun9ratlon was £60,000 or mora.
12 Net galnslOo$$g$1 on Inve#tmonts
UhroBtrl¢tsd Unreslrlctod
funds
fund¥
2024
2023
Rovaluadon of Investments
13 Taxatlon
Tho charfty 1$ oxempt from t8xAllon on hs A¢￿￿tIeS bettau$&all Its Incomo L8 appllod for d)8rttablg piirpo$b&
17-

RSPCA WORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Transfvrs
2024:
A transfer of £41.589 has baèn mado frf>m r88tricted funds to unrestsidad fund8 Ihls cL*nslst8 of £11,564
kerin8ls and £30,025 ￿bbIt iso monles spend.
A transfer of £55,215 has b8on made from unrothcted fijnds lo d88lgnat8d thnds to refloct thé Increase In
the valu& of tanglble flxed assèts arfslng from addllbns In the yoar.
Ail other remainSng unreslrlcted funds £684,705 are deslgnalgd to th6 oparallng fvnd ft)r the forth¢omln9
perlod.
2023-
A transfer of £245,410 h83 been made from restrlcted fiJnd8 to unrgslrlthd funds Ihl$ consists of £243,086
k9nno1s and £2,324 marqueb8 monS88 spend.
A transfer of £247A39 has bgen mad& frum unrèstrlcied fvnd8 to déslgnot9d to 1ofle¢t th6 Intraa88 In
th¢ v8lu8 of tanglble flxgd as8gly arfslng from addluons In tho year.
All other iemalning unrostslcled funds £174,174 oro deslgnaled trj tho op6rallng fund for the forthcomlng
pfyrfod.
18

RSPCAWORCESTER AND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEIAENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Flxgd assot Invgstmonts
Unlltytsd
Inv￿lMonts
¢o$t or valuatlon
At 1 January 2024
Voluallon chang88
19
At 31 Decembor 2024
C4rrylng amount
Al 31 Dacgmb8r 2024
22
At 31 0￿@mber 2023
17 Flnan¢lal In8trumont8
2024
2023
Corrylnu amount of flnanclal a880ts
Instruments measured at fatr valua Ihrwh profil or1088
19
18 Dsbtor6
2023
Amounts falllng duo wlthln one y•gr:
Trad8 debtors
Oth6r debtrjrs
Prepayments 8nd accruod Income
9,561
84,784
5,424
12.376
12.034
2,375
99,769
26,785
19 Credltors: amounts falllng due wlthln ono yoar
2024
2023
N¢)tg8
Deferred Income
Trade credito
Acuuals
20
10,000
24.059
11.149
39,306
20,088
45,208
59.394

RSPCA WORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 D•l&rred InGom•
2024
2023
other deforred Incom
10,0(
Def•rr8d Incom918 Inoluded in the flnandal 8talem8nts 88 follows..
2024
2023
Def¢tTed Inoorno Eg Includèd wtthkn..
Currant ligbllltlgs
lo,￿j0
Movgmont8 In th& Y￿r.
Deferrèd Ineomo 811 Janu8ry 2024
Re1&88ed from pr8Vtws pariods
ResoLsrces dèferred In the year
29,792
129,7921
10,000
Doferrod In￿me al 31 Doc8mb8r 2024
10,000
Dgforrgd Incomg relatès to mon188 rec4tv8d Sn rolatknn to Kannels Staff.
21 RoYr¢mgnt bfjneflt s¢heme8
2024
2023
Dgfln#d ¢ontrlbutlon s¢hemg$
Charge to prgfit or1088 In re8PQCt of deffned contrfbuuon schomos
3,073
2,671
Thp oharlty Opgralos a d8flnéd conlrfbuuon penslon 8chama for all quallfylng gmployeos. The as6ets of th8
scheme held sèparately from those of thè Gharity in an indgpendenlly admlnistgred fund.
21-

I

8,88

RSPCAWORCESTERAND MID-WORCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2024
24 Analy818 of net wots bètw•on fvnd8
Rostrlctsd Doslgnatsd
fundB
funds
Total
2024
2024
2024
Fund balances * 31 Dgcombor 2024 aro r•prtsont•d by:
Tanglble a8sets
Investments
Current a08ets1vi0l￿Iltto5I
1.591.964
22
921,425
1.591,964
22
984,018
62,593
62,593
2,513.411
2.578.W4
Rg$trl¢tsd D￿19n4￿￿
funds
fund¥
Totsl
2023
2023
2023
Fund balan¢￿ at 31 Docèmhei 2023 are r•prosontsd by:
Tanulble a880ts
Inveslmonts
Current 8888ts1{liablllties}
1.562.752
1,562.752
19
460,339
77,563
382,776
77.563
1,945,547
2,023,110
25 Rolatad party Iransa¢tlon8
Durfng tho year th6 Worctsler and Mld-Worce8tershlr& branch bought goods an￿untIng lo £24,177 12023..
£11.177) from the RSPCA Soclaly. Al Ihe year end th• amount due lo the Socloty amounted to £5,02412023..
£2,534).
26 ¢a$h gonorate(l from op•ratlon8
2024
2023
sU￿lUs for tho ye8r
552,894
25,424
Adluslments for..
Invè61menl income recognlsgd In 81ot6m8nl of flnanclal act1vl1￿8
F81r value g8ln8 and losses on Invastments
Deweciatlon and impBlmignfi of tanylble fixed a880ts
110,9841
131
28.001
13,5741
17,005
Movemgnts In worklrvj capltal:
{Inrreasel In debtor8
{De(xease)nncre88e In cr8dttor8
Incrooselldecrèasel In deferred Ineom8
(72.982)
124,186)
10,000
11,385}
24.779
{29,792}
Cabh genoraf•d from operatlonts
480.740
32,456
-24-