## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
# **FOR THE YEAR ENDED**
## **31[ST] DECEMBER 2023**
**RSPCA Suffolk Central Branch Charity Registration No: 206269**
## **RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
|Pages 1 - 2|Front Page / Contents Page|
|---|---|
|Page 3|Legal and Administrative Information|
|Page 4|Independent Examiner’s Report|
|Pages 5 - 17|Trustees’ Annual Report|
|Page 18|Statement of Financial Activities|
|Page 19|Balance Sheet|
|Page 20|Statement of Cash Flows|
|Pages 21 - 31|Notes to the Accounts|
2
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
|**Reference and Administrative Information**|**Reference and Administrative Information**|**Reference and Administrative Information**|**Reference and Administrative Information**||||
|---|---|---|---|---|---|---|
||Charity Name|Royal Society for the Prevention of Cruelty to Animals Suffolk Central|||||
|||Branch_(formerly Royal Society for the Prevention of Cruelty to Animals_|||||
|||_Suffolk East & Ipswich Branch)_|||||
||CharityNo:|206269|||||
||Financial Year:|1stJanuaryto 31stDecember 2023|||||
|**Names of Charity Trustees**|||||||
||Name||Office if applicable||Dates||
||Ian Hendry||||Elected at AGM 15.06.23||
||Darren King||||Elected at AGM 08.06.22 - Resigned 13.06.23||
||Jane “Lesley” Newton||Hon. Secretary||Elected at AGM 15.06.23||
||Jean Short||Hon. Chairman||Elected at AGM 15.06.23||
||MaryTaylor||Hon. Treasurer||Elected at AGM 15.06.23||
||Stephen Taylor||Hon. Vice Chairman||Elected at AGM 15.06.23||
||Robert Crouch||||Co-opted on 25.09.23||
||Elizabeth Pearce||||Co-opted on 25.09.23||
||Tim Niven||||Co-opted on 25.09.23 – Resigned 10.03.24||
|The existing Trustees appoint any new Trustees||||following the provisions in the organisation’s|||
|governing instrument.|||||||
|The Trustees who held title to property on behalf of the charity at the date of this report are|||||||
|Jean Short, Mary Taylor and Stephen Taylor.|||||||
|Our Hon. President is Sue Southgate.|||||||
|**LEGAL STATUS**|||||Unincorporated Charity||
|Our Hon. President is Sue Southgate.||
|---|---|
|**LEGAL STATUS**|Unincorporated Charity|
|**GOVERNING INSTRUMENT**|RSPCA Branch Model Rules Revised 2012|
|**OBJECTS**|Promotion of kindness and prevention of|
||cruelty to animals with particular reference to|
||the area of benefit covered by the Branch, i.e.,|
||East and West Suffolk and Ipswich.|
|**PRINCIPAL ADDRESS**|RSPCA Animal Centre, Mill Lane, Martlesham,|
||IP12 4PD|
|**PRIMARY BANKERS**|HSBC Bank Plc|
||12 Tavern Street|
||Ipswich Suffolk,IP1 3AZ|
|**INDEPENDENT EXAMINERS**|Beatons Limited|
||7 Three Rivers Business Park|
||Felixstowe Road|
||Foxhall|
||Ipswich,IP10 0BF|
3
Independent Examiner's Report to the Trustees of RSPCA Suffolk Central
Branch
I report to the charity trustees on my examinatK)n ofthe a¢Unts oftt)e charity for the year eIed 31st Dember
2023 which are set out on pages 18 to 31.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of Ihe accounts in accordan with the
requirements of the Charilies Act 2011 (Ihe Acl.).
I report in respect of my examination of the tharitls aoxjunts carTi8J ¢JJt under section 145 of the Act and in
carying out my examination I have follow all alICable DireL*ons given by the Charity Commission under
section 145(5Xb) of the ACL
Independent examinerfs statement
Since the charity's gross ino¥Jme eXded £250,OLXI your examiner must be a memtEr of a Ix)dy listed in section
145 of the Act. I confirm that l am qualifie(I to undwtake the examination beuse l am a member of ICAEW, which
is one of the listed bLxlies.
I have CoMpted my examinatK)n. l o)nfim that m materpl matter5 have come to my attention in o)nnection with
the examinatr)n giwng me (2use to believe that in any material restE
accounting records were not kept in res ofthe tharity as required by SeCn 130 of the Act,. or
2. the accounts do not accord with those recnrds" or
3. the accounts do not comply with the appli12ble requirements (X)nMIng the fomi a1 content of accounts
set oul in the Charities {Accounts and RerKJrts) Regulations 2008 other than any requirement that the
accLiunts give a Irue and fair which is a matter consKJered as part of an indetEndent examination.
I have no COnmS and have come across no other matters in nneCtIOn wth the examination lo which attention
should be drawn in this report in order to enable a proper underslandirKJ of the accounts lo be reached.
Jonathan Oakley F.CA
Beatons Limited - Chartered AcCntants
7 Three Rivers Business Part(
Felixstowe Road
Foxhall
Ipswich
Suffolk
IP10 OBF
Dale.. 29th May 2024
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
## **The Trustees present their Report and Financial Statements**
## **Objectives and Principal Activities of the Charity**
The objectives of the Branch are to promote the work and objects of the RSPCA – to promote kindness and/or to suppress cruelty to animals by all lawful means – with particular reference to our branch area, in accordance with the policies of the National Society.
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. This report illustrates the main activities of the Branch and shows the benefits provided to the public.
The key aims of the Branch are to find suitable new homes for the animals that come into our care and to provide proper care while they are with us, particularly those who have been mistreated or abandoned. We also aim to provide subsidised treatment through our Clinics and voucher schemes for members of the public who cannot afford normal veterinary fees.
Animals taken into our care for re-homing are assessed, and receive veterinary treatment, flea and worm treatment, vaccinations, neutering and microchipping as needed. If an animal is not old enough to be neutered, a voucher is given to the adopter for when the animal reaches the appropriate age, which is closely monitored. This work helps control the incidence and spread of disease and suffering and promotes responsible pet ownership and human and animal health.
We re-home animals in our care for a reasonable adoption fee to people able to have a companion animal. It would not be in the best interests of the animals, and therefore would fall outside our objects, to re-home to those who do not meet our rehoming criteria. A virtual or face-to-face home visit is carried out before rehoming for all the animals we adopt, as well as post-adoption follow-ups to see how the animals are getting on in their new homes.
Our Animal Centre in Martlesham supports our local RSPCA Inspectorate team by taking in unwanted, mistreated, or abandoned animals, as well as taking in pets whose owners are no longer able to care for them through ill health, financial difficulties, changes in their circumstances, or whose owners have passed away. We continue to have an excellent working relationship with the Inspectorate team and thank them for all they do. In 2023 36% of the animals taken into our care were brought in by the Inspectorate.
We act as an emergency holding facility for wildlife in need, and work closely with our colleagues at wildlife centres to get the animals transferred for rehabilitation within 48 hours of arriving with us. Most of the wildlife we take in goes to RSPCA East Winch Wildlife Hospital in Norfolk
We operate income-based welfare assistance which enables the branch to help those in need. The people who benefit from these schemes, would otherwise be unable to afford help for their animals, which could result in the animal suffering, or require them to relinquish the pet into the
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**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
care of a rescue centre. We support keeping pets and their owners together wherever possible and suitable, as we recognise the important bond between animals and people and as we wish to minimise pressure on already-full rescue centres like ours.
The Branch feels neutering of companion animals is a priority and runs neutering schemes where the cost of neutering is heavily subsidised. During 2023 we continued to offer reduced cost neutering for dogs, cats, and rabbits belonging to owners on low incomes. This assists members of the public, who would not be able to fund the full cost of the operation themselves and, in animal welfare terms, is a preventative measure to reduce the numbers of unwanted animals and promotes responsible pet ownership.
We also continue to provide low-cost microchipping of companion animals at our Animal Centre and through our network of partner vets.
We take in lost and stray animals (excluding dogs) and take steps to reunite them with their owners. The collection or intake of stray dogs is the responsibility of the Local Authority Dog Warden. The online facility for lost and found animals that the RSPCA network uses is Animal Search UK. It is a free service for the public to use and is the leading search service for missing pets in the UK.
The Branch is registered for Gift Aid, which increases the value of donations by allowing us to reclaim tax on them. We can claim Gift Aid on monetary donations, and we can also ask members of the public if they are willing/able to Gift Aid the donations they bring to our charity shops.
The Charity owns the Animal Centre at Martlesham, the two houses adjacent to the Centre, namely Forest House and Sunnyland and the Clinic situated at St Georges Street, Ipswich (all freehold). A staff member resides in the two houses adjacent to the Centre, providing overnight cover. A lease is held on each of the five charity shops.
We support the National Society, other branches, and local animal welfare charities by helping with home visits, swapping, and transferring animals, inviting them to have stalls at our events and collaborating on campaigns and fundraising events and initiatives.
At the end of December 2023, the Branch employed 36 staff members (26 FTE).
The Branch provides volunteering and work experience opportunities for those who wish to support our work and gain valuable experience, including trusteeship, fundraising, and helping in our shops, at the Clinic, and at the Animal Centre. This benefits local people, colleges, schools, and companies by providing the possibility of doing compassionate and rewarding work.
The Trustees have reviewed the outcomes and achievements of our objectives and activities for 2023 to ensure they remain focused on our 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 Charity Commission.
6
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
No significant expenses were paid to any of the Trustees during the financial year 1[st] January to 31[st] December 2023.
## **Advisors**
HSBC Bank, Ipswich – Bankers Prettys, Ipswich – Solicitors Beatons Limited, Foxhall, Ipswich – Independent Examiners Lucy Webb - MSc Clinical Animal Behaviour, BSc (Hons) RVN
## **Organisational Structure**
The Society was founded on 16 June 1824 and granted the “Royal” prefix by Queen Victoria in 1840. The current constitution of the RSPCA was created with the adoption of the Royal Society for the Prevention of Cruelty to Animals Act 1932; the work of the Society is governed by the RSPCA Act and by the Rules of the Society. Membership of the Society is by subscription and may be on a life, annual or junior basis.
The Branch is an unincorporated charitable association and a separately registered charity. Following ongoing work between the National RSPCA and the Charity Commission, the first tranche of RSPCA branches has become Charitable Incorporated Organisations. We believe this is our branch's future, and the trustees hope to go through this process as soon as Branch resources allow. The limited liability of trustees will enable branches to attract trustees and make it easier to receive grants from other organisations.
The RSPCA's work covers England and Wales. There are three management regions: the North, Wales and Midlands, and the South. We are part of the Wales and Midlands Region.
A local committee elected at the AGM governs the RSPCA Suffolk Central Branch. The Branch Committee must have a minimum of five members and a maximum of fourteen. The Committee is drawn from individuals who have been members of the Branch for at least three months (and have attended at least three meetings as an observer). The Trustees elected at the AGM may co-opt three additional Trustees during the year. Trustees are recruited through advertising and promotion. They receive ongoing training and support as necessary. They have individual and collective responsibility for managing the Branch and its funds.
A lot of work was put into increasing the number of trustees in 2023. A SWOT analysis/trustee skills audit was undertaken to determine what additional skills were needed, and three new trustees and an advisor joined the team to strengthen it.
The respective managers have been delegated the day-to-day responsibility of the Animal Centre, Animal Welfare, Shops, and Clinic, with the Branch Manager heading up the team.
The Trustees hold monthly meetings at which decisions are made. There are also SubCommittee meetings held to discuss areas such as fundraising. Additionally, Extraordinary Meetings are held as needed, and an AGM is held in June.
7
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
## **Related Parties**
There have been no related party transactions in the period 1 January – 31 December 2023.
## **Review of Activities**
During the year, the Branch took in 296 animals (233 for welfare reasons and 64 for non-welfare reasons) and re-homed 261 animals. The Branch microchipped 305 animals and neutered 552 animals.
At our Animal Centre, we can care for 21 dogs, 16 rabbits, 40 ferrets, 60 cats, and a number of small animals and birds at any one time. On average, we have around 90-100 animals living at the centre while they await their new homes. Cats continued to make up the greatest proportion of intake in 2023, at 59% of the animals coming into our care. However, the dogs in our care increasingly take the most time and resources to rehabilitate and rehome.
There are always seasonal fluctuations with rehoming but we are seeing that the cost of vet fees and the cost-of-living crisis in general is affecting the number of animals we are adopting out. Many of the animals we are taking in are more difficult to rehome, as they have medical and, sometimes complex, behaviour needs.
The Branch works hard to ensure that the facilities at our Animal Centre are the best we can provide. Examples of improvements in 2023 are:
- extractor fans put in the two cat blocks without them to help in the high summer temperatures,
- a new van to safely transport our animals, fitted with pens so that they travel securely,
- • a field shelter was erected on our exercise field to enable members of the public and our dogs to enjoy our facilities, whatever the weather, allowing for relaxing interactions between adopters and their new dogs, and to shelter our team who work come rain or shine outdoors.
Planning and preparations began to rebuild our cat isolation block. The facility needed to be improved to further mitigate the risk of cross-contamination and to provide a better environment for both our cats and people. We have received funding of £35,000 from the Dr. Millar-Danks Charitable Trust to complete this work and we are indebted to the Trust for their ongoing support.
The cost of electricity at our Centre alone was £43,167 in 2023. Due to this, the trustees are considering installing solar panels to offset some of the cost.
Volunteers play a vital role across the Branch, and we are sincerely grateful to all our volunteers. At the Animal Centre, the staff are very appreciative of their small, dedicated volunteer team who support their work.
We also have a small, dedicated volunteer foster team and are indebted to our fosterers. They provide a lifeline for animals who find the centre environment difficult and can quite literally
8
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
turn these animals' lives around. In 2023, much work went into reviewing the foster procedures in place and recruiting.
Educational talks are an important part of our work and we are very thankful to volunteer, Gill Hendry who gives education talks to all sized groups, from children in groups of 10, up to 600 in a school assembly. Gill can also give talks to adult groups – most sizes can be accommodated – from smaller groups in care homes to larger talks for WI meetings.
Talks in school can effectively spread the word about being kind to animals and inspire a future generation of compassionate animal lovers.
Gill was busy in 2023 and was able to give several talks to schools and adult groups. One such talk was to Wells Hall Primary School in Gt. Cornard, where she gave a talk and showed a PowerPoint presentation to the whole school. Following Gill’s presentation, we became their project of the year, and the staff and children ran open days, coffee mornings and a Christmas Fayre, raising an amazing £500. Gill and Zoe Barrett-Lamb, our Animal Centre Manager, were delighted to return to the school later in the year to accept the donation.
We are delighted to offer tours of our Animal Centre too. Whether you are a school, community group, local business, or an individual passionate about animals, we are here to accommodate you. Get in touch with us, and we will arrange a talk and tour.
## Veterinary Clinic
At our Veterinary Welfare Clinic in St. Georges Street in Ipswich, 2196 animals were seen and treated. The Clinic continues to see a high demand for help. A welfare assistance scheme is in place at the Clinic to ensure that assistance is given to those in genuine need, i.e., those receiving benefits or on a low income. However, no animal in need will ever be turned away.
Our Ipswich Clinic saw 256 more animals in 2023 than in 2022, and the overall expenditure went up nearly £14,000.
With the cost-of-living crisis continuing, it is clear that people are struggling to afford to pay vets’ bills, even those who are not in receipt of benefits, and this trend looks to be increasing well into 2024.
In addition to our Welfare Clinic in Ipswich, we work with Cedarwood Vets in Stowmarket, who run a Welfare Clinic for us every day of the week from their surgery. Bury St. Edmunds Veterinary Centre also see eligible members of the public at their mobile community veterinary clinic on Wednesdays. We are indebted to these vets, who provide subsidised services that the public can access.
Welfare vouchers issued - at the end of the year the number of animals supported had increased across the branch, with 853 vouchers issued compared to 413 in 2022 (+106.5%). The number of animals actively receiving support also increased with 572 vouchers redeemed compared to 210 in 2022 (+172%).
9
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
The total spend on welfare provisions for vouchers redeemed in 2023 was +208%, at £55,477 made up of £19,286 for neutering and £36,191 for medical treatments. This compares to £17,969 in 2022 made up of £6,024 in neutering and £11,945 in welfare.
On average we issued 32 neuter vouchers and 39 welfare assistance vouchers a month in 2023. Our average spend on welfare assistance was £114.50 compared to £105.70 in 2022 (based on vouchers redeemed).
We have been pleased to supply local food banks with pet food after receiving monies from a trust. We matched the funding given, so we have been able to assist even more people and their pets. Food banks held at our Ipswich Clinic are also being organised for 2024. The branch also provided cards detailing the welfare assistance available and circulated these to places such as the CAB, etc.
It became clear during 2023 that significant work needed to be carried out at the Clinic, which will be undertaken in 2024.
The Trustees believe that the statistics detailed above demonstrate that the branch’s activities significantly improve animal welfare in the Branch area and that its core purposes are being achieved.
## Charity Shops
The Branch runs five charity shops: two in Ipswich, one in Felixstowe, one in Stowmarket, and one in Bury St. Edmunds. Our Bury shop opened in December 2023, and in addition to traditional charity retail, it features a small, simple café serving hot drinks and pre-prepared food.
In addition to raising vital funds for the Branch, the shops help raise awareness of our work by displaying rehoming and event posters and signposting members of the public to help. Additionally, our shops help recycle and upcycle donations, helping the environment.
Through the hard work of our Shop Managers and volunteers, in 2023, we claimed just under £26,000 of Gift Aid on donations to our Charity Shops. This figure is up 20.5% compared to 2022.
We are very reliant on the profit from the shops, which is a vital part of our income, and are sincerely grateful for all the donations. We were especially thrilled that the shops’ combined turnover was £321,765 in 2023, a 12% increase compared to 2022, which is a tremendous achievement. This is down to the hard work of the shop managers and volunteers.
The trustees are considering employing a Retail Development Manager to support the growth of the existing shops, set up new shops and move forward with the online sales of donated goods.
10
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
## Fundraising activities
Our Safe Haven sponsorship scheme, whereby members of the public can sponsor animal accommodation at our Animal Centre, and the events that we organised and attended continue to be an important part of our income and branch awareness.
Both volunteers and employees raised money for the branch, although volunteers carried out most of the face-to-face fundraising. No professional fundraisers or commercial participants were involved in any fundraising activities.
The Branch is registered with the Fundraising Preference Service (FPS). The FPS is a free service run by the Fundraising Regulator that helps people stay in touch with the charities they want to and end contact with those they don't.
Fundraising expenditure remains modest, as the branch relies heavily on volunteers.
In the Autumn of 2023, our Corporate and Community Fundraiser came on board, and has hit the ground running. Lorna Goodwin’s scope includes developing and delivering the charity’s corporate and community fundraising initiatives, including event management, event attendance, volunteer management and corporate partnership management, to generate income and in-kind benefits for the Branch.
Trustees monitor fundraising activity through regular Committee and subcommittee meetings, ensuring that activities adhere to legal requirements and best practices.
Social media and our website play a very important part in our work, especially in the re-homing of animals, enabling us to showcase our animals to a large audience. We are very active on Facebook, and our Animal Centre Manager works hard to make posts engaging. At the end of 2023, we had over 12,000 followers on Facebook and nearly 2000 followers on Instagram. Our biggest audience is women in the Ipswich area. Work began on preparing for our new website to increase traffic, add functionality and improve the user experience.
2024 is the RSPCA’s 200[th] anniversary year. We look forward to working with the National Society and their campaigns to promote our work to a wider audience and raise more funds to meet the growing animal welfare needs in our Branch area.
## Our Volunteers
Our volunteers, who number approximately 135 and to whom we are deeply indebted, provide invaluable support and give their free time generously and readily. The branch would not function without the continued support of these volunteers who help with all areas of our work. Like many organisations in the sector, we continue to find it more difficult to recruit volunteers for our fundraising, especially store collections and our charity shops.
## Thank Yous
We would like to take this opportunity to thank The Dr Sheila Millar Danks Charitable Trust, Ryder Davies Vets, The Barn Vets, Cedarwood Vets, Bury St. Edmunds Veterinary Centre, , Amazon, Pets at Home, Hughes, Tuddenham Press Limited, and Suffolk ProHelp.
11
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
The Branch received seven complaints in 2023, which were dealt with and resolved by the Branch Manager and/or Trustees with assistance from the National Society where needed.
## Financial Summary
Total expenditure was £1,134,675 and total income was £941,008 The main income items were:
|Donations and boxes|£20,851|
|---|---|
|Legacies|£361,651|
|Special Fundraising (incl. our events)|£19,020|
|CharityShop|£321,765|
|Clinic Donations|£34,791|
|Safe Haven|£14,284|
|Grants and Door to Door|£41,569|
|General Donations|£82,758|
|RSPCA West Suffolk Monies|N/A|
**----- Start of picture text -----**
Income 2023
Donation & Boxes
2%
9%
Legacies
5%
2% Special Fundraising (incl. Events)
4%
Charity Shops
40%
Clinic Donations
Safe Haven
Grant & Door to Door
36%
General Donations
2%
**----- End of picture text -----**
## **Risk Analysis**
The Branch has carried out a review to identify major risks and has taken steps to mitigate them. The major risks identified are: -
- loss of reputation through error or fraud
- loss of income through error or fraud
- loss of income through poor investment performance
- ▪ insufficient Trustees for the Branch to continue
12
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
- insufficient volunteers for the fund-raising activities
- insufficient funds to cover the cost of animal welfare activities
- inability to operate the Animal Centre, Shops or Clinic because of fire, pandemic or other destruction
The Branch operates within the framework of the Society’s rules and guidelines and it is the opinion of the Trustees that the Branch’s policies, procedures and controls are adequate to mitigate financial and reputation loss through error or fraud and to maintain the future financial viability of the Branch. There is an ongoing awareness of the need to recruit further Trustees and volunteers.
The review of Branch policies and procedures continued in 2023, and any necessary alterations were made to ensure we continued to comply with legislation and other regulations.
The Branch instituted a risk register, broken down into sections (Compliance, External, Financial, Governance, and Operational). Discussions were held regularly at Committee meetings to assess the likelihood and impact of various identified risks, current mitigation efforts and further actions, if required / possible.
## **Reserves Policy**
It is the Branch's policy to maintain sufficient funds in reserve to cover maintenance of all Branch property plus keeping available monies to meet known future commitments. In addition, where funds are raised, donations given and/or legacies received for specific purposes, they must be kept separate until that purpose arises. To meet these obligations, the Branch aims to maintain a reserve level of 9 months.
We can confirm that these funds are sufficient to meet all on-going items of expenditure, including rent for the Charity Shops and all other known or anticipated obligations. There are no likely delays foreseen in realising those assets when need arises.
## **Investment Policy**
We confirm that all investments both present and future have been or will be acquired in accordance with the powers available to the Trustees. All investments are reviewed on an annual basis in conjunction with forward-planning discussions.
## **Looking Back**
The cost of running our branch operations for this last year were £1,134,675 against our total income from all sources of £941,008.
The branch continues to be very reliant on legacies, which is an unpredictable source but a very important income stream. Our earned income through our charity shops and fundraising is doing remarkably well, given the circumstances. We continue to see a general increase in overheads, pretty much across the board, a situation we anticipate will continue into 2024.
13
**RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
## **Future Plans**
The following activities summarise our ambitions for the next 12-24 months:
- Commitment to putting the whole animal’s welfare first in our rehabilitation and rehoming work, recognising that their psychological needs are as important as their physical and clinical well-being and investing in services and care that respond to both.
- Increasing and diversifying our fundraising efforts, seeking to reduce reliance on legacy income whilst recognising that gifts in Wills are a vital and highly-valued source of funds.
- Continually reviewing and monitoring expenditure on core costs, especially those that are subject to increases outside of our control, such as rising vet bills and electricity costs, seeking ways to reduce or offset these without impacting our services or care.
- To increase our impact and presence in West Suffolk to ensure animals and their owners across our branch area have access to the support they need and that the people of West Suffolk know how to support us, or seek support from us.
## **Trustees’ Responsibilities**
Under the Charities Act 2011, the Trustees are required to prepare a statement of accounts for each financial year which gives a true and fair view of the situation of the charity at the end of the year and of its incoming resources and the application of such resources during the year.
In preparing the statement, the Trustees are required to: -
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are prudent and reasonable;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The Trustees are responsible for keeping proper accounting records that disclose the charity's financial position with reasonable accuracy and enable them to ensure that the financial statements comply with the applicable law, regulations, and Trust Deed.
The Trustees are also responsible for safeguarding the charity's assets and taking reasonable steps to prevent and detect fraud and other irregularities.
14
RSPCA Suffolk Central Branch
Annual Report and Financial Statements
For the Year Ended 31 December 2023
The frLtstees would like to sin¢ereJy thank all those who have helped and continued to show
their dedication and commitrnent to animal welfare in the 8ranch area.
Our aim forthe branch is to increase the number of animals we assist, ensuring we can support
pets and their owners across the branch area.
We will continue to provide valuable Servi and support across the branch area per our aims
and objectives.
I would like to pay tribute to all our branch team and the volunteers who support them. They all,
at times, go above and beyond the call of duty to ensure that OLFrvital animal work here in
Suffolk continues. A great big thank you to you all.
A 5petial thank you to all my fellow trustees for all their support to me and the branch.
Approved by the Trustees on 29° May 2024 and
Signetlon their behalf by.............................................._-.
Mrsjean Short
Hon. Chairman
Legacies Received
We arè indebted to those who leave legacies to the Branch and to those family and friend5 who
donate in memory o* someone special. Their generosity will help us to continue our vital local
animal welfare work. We are always touched when money is left to the branch in this way and
it is very special to us and will continue to be so.
Form of Bequest
If you wish to support RSPCA Suffolk Central Branch and their animal welfare work in Suffolk by
leaving a legacy tn yOLsr will. please note that the bequest should be worded as follows to avoid
any uncertainty.. -
"I give, devise and bequeath to the RSPCA Suffolk Central Branch. registered charity number
206269. the sum of £..... or the whole lor a share) or rny resFduary estate fr)r its general
charitable purposes. I declare that the receipt of the Honorary Treasurer or other proper
officer of such Branch shall be a full and suffirient discharge of this legac.
15
## **RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
## **Branch Contact Details:**
**Telephone:** 0300 999 7321 **Email:** info@rspca-suffolkcentral.org.uk **Website:** www.rspca-suffolkcentral.org.uk **Facebook:** www.facebook.com/rspcasuffolkcentral **Instagram:** www.instagram.com/rspca_suffolkcentral LinkedIn: https://www.linkedin.com/company/rspca-suffolk-central
## **Martlesham Animal Centre, Mill Lane, Martlesham, IP12 4PD**
Tel: 0300 999 7321 or info@rspca-suffolkcentral.org.uk Open to the Public: Mon – Saturday 11.30am–3.30pm (Closed Wednesday) and Sunday 1.30-3.30pm. (Please Note: Saturday and Sunday are by appointment only) Telephone lines are open from 9am-4.30pm, 7 days a week.
## **Clinic, 35A St. George Street, Ipswich, IP1 3NF**
Tel: 01473 231972 or clinic@rspca-suffolkcentral.org.uk Open to the Public: Tues 12-1pm and Fri 12-1pm Telephone lines answered between 10.30am-1.30pm on Tuesday and Friday
## **Welfare / Financial Assistance Line**
0300 330 1406 Option 1 – Welfare Assistance and Option 2 – Neutering or welfare@rspca-suffolkcentral.org.uk
## **Educational Talks and Tours**
Mrs Gill Hendry – education@rspca-suffolkcentral.org.uk or info@education@rspcasuffolkcentral.org.uk.
## **Ipswich Charity Shop, 1-3 Tacket Street, Ipswich, IP4 1AU**
Tel: 01473 253420 or email tacketstreet.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday – Friday incl. 9am-4.30pm and Saturday 9am-4pm.
## **Ipswich Charity Shop, 15 Reynolds Road, Ipswich, IP3 0JL**
Tel: 01473 7144782 or email reynoldsroad.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday to Saturday incl. 10am-4pm.
## **Felixstowe Charity Shop, 144a Hamilton Road, Felixstowe, IP11 7DS**
Tel: 01394 275350 or email felixstowe.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday to Friday incl. 9am-5pm and Saturday 9.30am-4.30pm.
## **Stowmarket Charity Shop, Meadow Centre, Wilkes Way, Stowmarket, IP14 1DE**
Tel: 01449 259036 or email stowmarket.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday to Saturday incl. 9.30am-4.30pm.
16
## **RSPCA Suffolk Central Branch Annual Report and Financial Statements For the Year Ended 31[st] December 2023**
**Bury St. Edmunds Charity Shop, Bartons Retail Park, Barton Road, Bury St. Edmunds, IP32 7BE** Tel: 01284 240246 or email buryse.shop@rspca-suffolkcentral.org.uk Opening Hours: Monday to Thursday incl. 10am-5pm, Friday 10am-6pm and Saturday 10am5pm.
National RSPCA Helpline/Cruelty Line: 0300 1234 999.
National RSPCA Website **:** www.rspca.org.uk
_Our cover star:_
Our cover star this year is handsome Hugo. Hugo is a super sweet and affectionate boy who loves having people around him and getting as much attention as possible. Hugo does have a facial deformity, but this does not affect his quality of life - if anything, we think this adds to his brilliant character. This gorgeous chap has now been waiting for a home for 7 months.
Please note: The RSPCA Chief Inspector’s Report for the Essex and Suffolk Group for 2023 is available on our website.
17
## **RSPCA Suffolk Central Branch Statement of Financial Activities for the year ended 31 December 2023**
|**Notes**
Incoming Resources
Revenues, grants, legacies & donations
Activities for generating funds
Investment Income
Covid Grants
**Total Incoming Resources**
**3**
Costs of activities in furtherance of the charities objectives
**4a**
Cost of raising and generating funds
**4b**
Management & Administration of the charity
**4c**
**Net Incoming Resources before Transfers**
Gain/Loss on Disposal of Investments
Transfers
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2023**
**2023**
**2023**
**£**
**£**
**£**
537,619
37,305
574,924
348,909
0
348,909
17,175
0
17,175
0
0
0
903,703
37,305
941,008
733,175
0
733,175
293,576
0
293,576
107,924
0
107,924
1,134,675
0
1,134,675
-230,972
37,305
-193,667
0
0
0
0
0
0
2,804,784
0
2,804,784
2,573,812
37,305
2,611,117|**Prior Period**
**Total Funds**
**2022**
**£**
1,539,800
309,355
4,947
22,513|
|---|---|---|
|||1,876,615|
|||625,272
265,368
107,903|
|||998,543|
|||878,072
0
0
1,926,712|
|||2,804,784|
The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners in England and Wales and is reconciled to the total funds as shown in the Balance Sheet on the following page as required by the said Statement.
18
RSPCA Suffolk Cèntral BranGh
Balance Sheet
31st Docember 2023
Notes
2023
2022
Fixod Assets
Tangible Assets
Investments
1.200.664
1.205,078
10
1.200.664
1,205,078
Current Asset¥
Stock
Debtors
Cash at Bank and In Hand
4.101
558,012
900,144
1.462,257
4,102
634,468
1 007.009
1.645.579
Creditors..
Amounts due thIn one year
51.804
45.873
Net Current Assets
1.410,453
1,599.706
Total assets less current liabllltles
2.611.117
2.804.784
Credltors:
Amounts due after more than one ya
Net assets
2.611.117
2,804,784
CAPITAL & RESERVES
Income Funds
General Funds
Reslricled Funds
13
2.573.812
37,305
2.611.117
2.804.784
2.804,784
The financial stalements on pages 20 to 31 were approveil a1 aulhorised f(K issue by the Trustees on
29th May 2024. and signe¢J on their behalf by.-
Mr8 J Short
Trustee
Date..
29th May 2024
19
## **RSPCA Suffolk Central Branch Statement of Cash Flows for the year ended 31 December 2023**
|**RSPCA Suffolk Central Branch**
**Statement of Cash Flows**
**for the year ended 31 December 2023**|||||
|---|---|---|---|---|
|**Notes**
**Cash flow from operating activites**
**19**
Interest paid
**Net cash flow from operating activites**
**Cash flow from investing activities**
Net cash inflow from West Suffolk branch
Payments to acquire tangible fixed assets
Interest received
**Net cash flow from investing activities**
**Net increase / (decrease) in cash and cash equivalents**
**Cash and cash equivalents at 1 January 2023**
**Cash and cash equivalents at 31 December 2023**
**Cash and cash equivalents consists of:**
Cash at bank and in hand
**Cash and cash equivalents at 31 December 2023**|14,909
-
17,175|**2023**
**£**
109,131
-
-|95,627
65,856
-
4,947|**2022**
**£**
289,954
-|
|||109,131
-
2,266||289,954
34,718|
||||||
|||106,865
-
1,007,009||324,672
682,337|
|||900,144||1,007,009|
|||900,144||1,007,009|
|||900,144||1,007,009|
20
**RSPCA Suffolk Central Branch Notes to the Accounts 31 December 2023**
## 1) **Accounting policies**
## 1.1 **Basis of preparation of accounts**
RSPCA Suffolk Central Branch is an unincorporated charity in England. The address of
the registered office is given in the charity information page on page 3 of these financial statements. The nature of the charity's operations and principal activities are also included on page 3 of these financial statements.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and the UK Generally Accepted Practice.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## 1.2 **Stocks**
Stock comprises of goods for resale in order to produce income to further the charity's objects and is valued at the lower of cost or net realisable value.
## 1.3 **Tangible fixed assets for use by the charity and depreciation**
Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets less their estimated residual value, over their expected useful lives on the following basis:-
Plant & machinery – 20 % Motor vehicle – 10 % Building sheds – 20 % Ferret & Cattery houses – 10 % Shop fiitings - 10% Aviary - 10%
No depreciation is charged on the freehold land and buildings. In the opinion of the Trustees the buildings are maintained to such a standard that depreciation is not required.
21
## **RSPCA Suffolk Central Branch Notes to the Accounts 31 December 2023**
## 1) **Accounting policies (continued)**
## 1.4 **Legacies**
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
## 1.5 **Incoming resources**
Incoming resources from the charity shops and from investments is included when received.
## 1.6 **Resources expended**
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
## 1.7 **Unrestricted funds**
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
## 1.8 **Designated funds**
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
## 1.9 **Reserves policy**
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim is to ensure the charity will be able to continue to fulfil it's charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unecessarily.
## 1.10 **Risk assessment**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## 1.11 **Finance and operating leases**
Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred. Assets purchased under finance lease are capitalised as fixed assets. Obligations under such agreements are included in creditors. The difference between the capitalised cost and the total obligation under the lease represents the finance charges. Finance charges are written-off to the SOFA over the period of the lease so as to produce a constant periodic rate of charge.
## 1.12 **Debtors and creditors receivable / payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## 1.13 **Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
22
## **RSPCA Suffolk Central Branch Notes to the Accounts 31 December 2023**
## 1) **Accounting policies (continued)**
- 1.14 **Cash and cash equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## 1.15 **Financial Instruments**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Other financial assets**_
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in the statement of financial activities, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
## _**Classification of financial liabilities**_
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year and not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective rate of interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilties. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
23
## **RSPCA Suffolk Central Branch Notes to the Accounts 31 December 2023**
## 1) **Accounting policies (continued)**
## 1.16 **Judgements and key sources of estimation uncertainty**
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
These include judgements relating to the amount of legacies bequeathed included in other debtors. These have been included on the basis of information available to the Trustees and on reports provided by the legacy department of the RSPCA HQ, who have deemed the receipt of these legacies to be probable in accordance with the Statement of Recommended Practice (FRS102) October 2019.
The amount recognised in debtors at 31st December 2023 amounted to £521,185.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## 1.17 **Government grants**
The charity received government grants in respect of financial assistance following the economic effects of covid-19. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably If entitlement is not met then these amounts are deferred.
24
## **RSPCA Suffolk East & Ipswich Branch**
## **Notes to the Accounts**
**for the year ended 31 December 2023**
## **2) TANGIBLE FUNCTIONAL FIXED ASSETS**
|||||||||**Animal Home**|||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||**Improvements**|||
||||||||**Ferret &**|**(including**|||
|||**Land and**|**Buildings**|**Motor**|**Plant,**|**Shop**|**Cattery**|**Project**|**Millar Danks**||
|||**Buildings**|**Sheds**|**Vehicles**|**Machinery**|**Fittings**|**Houses**|**Winston)**|**Aviary**|**Total**|
|||**£**|**£**|**£**|**£**|**£**|**£**|||**£**|
|**Cost at**|**01-Jan-23**|**532,517**|**7,029**|**44,934**|**19,263**|**24,435**|**106,101**|**636,893**|**25,337**|**1,396,509**|
|**Additions**||**0**|**0**|**0**|**0**|**14,909**|**0**|**0**|**0**|**14,909**|
|**Transfers**||||||||||**0**|
|**Disposals**||||||||||**0**|
|**Cost at**|**31-Dec-23**|**532,517**|**7,029**|**44,934**|**19,263**|**39,344**|**106,101**|**636,893**|**25,337**|**1,411,418**|
|**Depreciation at**|**01-Jan-23**|**0**|**0**|**12,826**|**16,803**|**24,293**|**106,101**|**31,197**|**211**|**191,431**|
|**Charge**||**0**|**0**|**3,349**|**920**|**267**|**0**|**12,253**|**2,534**|**19,323**|
|**Disposals**||||||||||**0**|
|**Depreciation at**|**31-Dec-23**|**0**|**0**|**16,175**|**17,723**|**24,560**|**106,101**|**43,450**|**2,745**|**210,754**|
|**Net Book Value**|**31-Dec-23**|**532,517**|**7,029**|**28,759**|**1,540**|**14,784**|**0**|**593,443**|**22,592**|**1,200,664**|
|**Net Book Value**|**31-Dec-22**|**532,517**|**7,029**|**32,108**|**2,460**|**142**|**0**|**605,696**|**25,126**|**1,205,078**|
25
## **RSPCA Suffolk Central Branch**
## **Notes to the Accounts**
**for the year ended 31 December 2023**
|**3) INCOMING RESOURCES**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**TOTAL 2023**
**£**
**£**
**£**
**a) Donations, Legacies and Similar**
**Incoming Resources**
Door-to-Door collections
41,569
41,569
Grants
0
0
General
47,758
35,000
82,758
Animal Home-other
15,093
15,093
Collection Boxes
1,837
1,837
Clinic Collections
34,791
34,791
Special Efforts
16,715
2,305
19,020
Legacies
361,651
361,651
Subscriptions
704
704
Safe Haven
14,284
14,284
Funeral Donations
3,217
3,217
West Suffolk Branch distribution
0
0
537,619
37,305
574,924
**b) Income from Activities for Generating Funds**
Identichip
208
208
Donations Shops
5,831
5,831
Sales (Animal Home)
21,105
21,105
Shop Takings
321,765
321,765
348,909
0
348,909
**c) Investment Income**
Interest Receivable
17,175
17,175
17,175
17,175
**d) COVID Grants**
Kickstart
0
0
0
0
0|**TOTAL 2022**
**£**
41,685
1,500
97,832
15,255
1,273
27,914
44,984
1,192,280
617
13,786
3,251
99,423|
|---|---|
||1,539,800|
||170
3,018
19,256
286,911|
||309,355|
||4,947|
||4,947|
||22,513|
||22,513|
26
## **RSPCA Suffolk Central Branch**
## **Notes to the Accounts**
## **for the year ended 31 December 2023**
## **4) RESOURCES EXPENDED**
|**a) Costs of Activities in Furtherance of**
**the Charitable Objectives**
Animal Home
Clinic
Veterinary Surgeon
**17b & 17c**
**b) Costs of Generating Funds**
Charity Shops
**17a**
**c) Resources Expended on Managing and**
**Administrating the Charity**
Telephone/Postage Costs
Sundry
Independent Examiners Fee
Advertising
Auditors Fees
Insurance
Staff Costs|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**TOTAL**
**2023**
**£**
**£**
**£**
611,434
611,434
67,789
67,789
53,952
53,952
**733,175**
**0**
**733,175**
**293,576**
**293,576**
531
531
7,067
7,067
3,845
3,845
909
909
0
0
0
0
95,572
95,572
**107,924**
**107,924**|**TOTAL**
**2022**
**£**
505,344
54,072
65,856|
|---|---|---|
|||**625,272**|
||||
|||**265,368**|
|||1,117
6,463
860
0
6,000
330
93,133|
|||**107,903**|
27
## **RSPCA Suffolk Central Branch**
## **Notes to the Accounts**
**for the year ended 31 December 2023**
||**Balance 01-**||||**Balance 31-**|
|---|---|---|---|---|---|
|**5) RESTRICTED FUNDS**|**Jan-23**|**Income**|**Expenditure**|**Transfers**|**Dec-23**|
||**£**|**£**|**£**|**£**|**£**|
|Donations for projects|0|37,305|0|0|37,305|
||**0**|**37,305**|**0**|**0**|**37,305**|
|Donations for specific projects were received during the year and no costs|||had been incurred at the year||end.|
|**6) CASH AT BANK AND IN HAND**|||**2023**||**2022**|
||||**£**||**£**|
|Current Account|||39,756||26,907|
|High Interest Savings Account|||225,000||370,530|
|Cash In Hand|||388||428|
|Melton Building Society|||0||85,566|
|Monmouthshire Building Society|||85,000||86,104|
|Virgin Money|||85,000||85,920|
|Skipton Building Society|||85,000||85,264|
|Cambridge & Counties|||85,000||89,269|
|Nationwide Building Society|||85,000||85,544|
|The Cambridge|||85,000||91,477|
|Redwood|||75,000||0|
|Charity 1yr Fixed|||50,000||0|
||||**900,144**||**1,007,009**|
|**7) DEBTORS AND PREPAYMENTS**|||**2023**||**2022**|
||||**£**||**£**|
|Trade Debtors|||738||3,035|
|Taxation Recoverable|||22,841||17,935|
|Prepayments|||1,542||0|
|Other Debtors|||532,891||613,498|
||||**558,012**||**634,468**|
|**8) CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||||
||||**2023**||**2022**|
||||**£**||**£**|
|PAYE, NI and Pensions|||3,091||6,231|
|Accrued Expenses|||5,063||6,000|
|Trade Creditors|||43,650||33,642|
||||**51,804**||**45,873**|
## **9) CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR**
The charity held no long term creditors during this or the previous financial period.
28
## **RSPCA Suffolk Central Branch**
## **Notes to the Accounts**
**for the year ended 31 December 2023**
## **10) FIXED ASSET INVESTMENTS**
|**10) FIXED ASSET INVESTMENTS**||
|---|---|
|**Property**
**Investments**
**Listed**
**Investments**
**Unlisted**
**Investments**
**2023**
**£**
**£**
**£**
**£**
Cost or valuation
At 1 January 2023
-
-
-
-
Additions
-
-
-
-
Disposals
-
-
-
-
Realised Gain on Investments
-
-
-
-
At 31st December 2023
-
-
-
-
Cash held by investment advisors
-
Total Investments including cash
At 31st December 2023
-
Total Investments including cash
At 1st January 2023
-
**Property**
**Investments**
**Listed**
**Investments**
**Unlisted**
**Investments**
**2023 Total**
**£**
**£**
**£**
**£**
Historical Cost (excluding cash)
held by investment advisors
At 31st December 2023
-
-
-
-
At 1st January 2023
-
-
-
-
**11) ANALYSIS OF NET ASSETS BY FUND**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**TOTAL 2023**
**£**
**£**
**£**
Fixed Assets and Investments
1,200,664
1,200,664
Cash
862,839
37,305
900,144
Net Current Assets
510,309
510,309
Liabilities (Due in more than one year)
0
0
2,573,812
37,305
2,611,117
**12) STAFF COSTS AND NUMBERS**
**2023**
**£**
Gross Wages and Salaries
557,333
Employers Pensions
19,075
Employer's National Insurance Costs
32,665
609,073|**2022**
**£**
-
-
-
-
-
**2022 Total**
**£**
-
-
**TOTAL 2022**
**£**
1,205,078
1,007,009
592,697
0|
||2,804,784|
||**2022**
**£**
525,202
18,102
30,987|
||574,291|
The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £19,075 (2022: £18,102).
Employees who were engaged in each of the following activities:
|Cost of generating funds/fund raising
Activities in the furtherance of the organisation's objectives|**2023**
**No.**
13
20
33|**2022**
**No.**
13
21|
|---|---|---|
|||34|
The charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments of £60,000 or above.
29
**RSPCA Suffolk Central Branch Notes to the Accounts for the year ended 31 December 2023**
## **13) UNRESTRICTED FUNDS**
|General Reserve|**At 01-Jan-23**
**Income**
**Expenditure**
**Investment**
**Gains**
**Transfers At 31-Dec-23**
**£**
**£**
**£**
**£**
**£**
**£**
2,804,784
903,703
1,134,675
0
2,573,812|
|---|---|
||2,804,784
903,703
1,134,675
0
0
2,573,812|
The General Reserve represents the free funds of the charity which are not designated for particular purposes.
## **14) TRUSTEES AND OTHER RELATED PARTIES**
No payments or reimbursements of expenses were made to trustees or any persons connected with them during the financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
## **15) COMMITMENTS**
At 31st December 2023 the charity has commitments under non-cancellable operating leases as follows:-
|**Expiry date:**
Within one year
Two to five years
Over five years|**2023**
**2023**
**Land and**
**Buildings**
**Other**
**£**
**£**
81,750
0
220,875
0
0
302,625
0|**2022**
**2022**
**Land and**
**Buildings**
**Other**
**£**
**£**
54,250
0
100,750
0
0
0|
|---|---|---|
|||155,000
0|
£64,913 lease payments have been recognised as an expense during the year (2022: £65,762).
Capital expenditure contracted for but not provided in the financial statements was £nil (2022: £nil).
## **16) FINANCIAL INSTRUMENTS**
|**Carrying amount of financial assets**
Debt instruments measured at amortised cost
**Carrying amount of financial liabilities**
Measured at amortised cost|**2023**
**£**
533,629
48,713|**2022**
**£**
616,533|
|---|---|---|
|||39,642|
30
## **RSPCA Suffolk Central Branch**
## **Notes to the Accounts**
**for the year ended 31 December 2023**
|**17a) Costs of raising and generating funds**
**- Shops**
Rent
Legal Fees
Rates
Electricity
Administration
Repairs and Renewals
Telephone
Staff Costs
Goods for Sale
Insurance
**17b)**
**Costs of activities in furtherance of the**
**charities objectives**
**- Animal Home**
Animal Costs
Staff Costs
Repairs and renewals
Rates
Electricity
Administration
Boarding out costs
Depreciation
Van expenses
Telephone
Forest House
Identichips
Vet fees - animal home
Vet fees - almoning
Cost of Goods Sold
Loss on disposal of fixed assets
**17c)**
**Costs of activities in furtherance of the**
**charities objectives**
**- Clinic**
Rates
Electricity
Administration: Vet attendance
Other
Repairs and renewals
Telephone
Staff Costs|**Ipswich**
**Reynolds Road**
**Felixstowe**
**Ipswich**
**Tacket Street**
**Stowmarket**
**Bury**
**Total 2023 Total 2022**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
5,720
15,751
22,049
21,040
353
64,913
65,762
0
0
0
5,342
5,342
1,250
288
441
410
365
571
2,075
3,130
2,041
3,237
9,557
10,053
174
25,062
10,970
4,374
4,511
3,908
3,814
1,654
18,261
14,253
3,112
1,246
4,937
2,498
5,433
17,226
17,086
302
308
511
247
1,368
1,315
35,472
35,673
38,067
36,349
9,801
155,362
150,067
88
1,062
447
176
693
2,466
977
0
456
730
212
103
1,501
558|
|---|---|
||51,397
62,685
80,616
74,754
24,124
293,576
265,368|
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Restricted**
**Funds**
**Restricted**
**West Suffolk Total 2023 Total 2022**
**£**
**£**
**£**
**£**
**£**
**£**
68,496
68,496
40,230
353,709
353,709
326,198
19,534
19,534
16,252
3,896
3,896
2,208
43,167
43,167
29,817
27,741
27,741
21,404
561
561
24,903
19,323
19,323
25,391
5,287
5,287
9,225
2,220
2,220
1,972
1,339
1,339
5,909
0
0
0
53,952
53,952
42,552
65,501
65,501
23,304
660
660
1,835
0
0
0
665,386
0
0
0
665,386
571,200
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Restricted**
**Funds**
**Restricted**
**Funds**
**Total 2023 Total 2022**
**£**
**£**
**£**
**£**
**£**
**£**
1,168
1,168
560
3,310
3,310
337
54,298
54,298
45,343
1,624
1,624
950
960
960
834
363
363
276
6,066
6,066
5,772
67,789
67,789
54,072|
## **18) LEGACIES**
In accordance with the Statement of Recommended Practice (FRS102) legacies are recognised in the accounts when receipt is probable. Legacies notified but unreceived at 31st December 2023 included in debtors and income amounted to £521,185 (2022: £610,285).
## **19) RECONCILIATION OF NET INCOME/EXPENDITURE TO NET CASHFLOW FROM OPERATING ACTIVITIES**
|Net income/(expenditure) for the year
Net cash inflow from West Suffolk branch
Interest received
Depreciation
(Increase)/decrease in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash flow from operating activities|**2023**
**2022**
**£**
**£**
-193,667
878,072
0
-95,627
-17,175
-4,947
19,323
25,392
1
-1,309
76,456
-530,180
5,931
18,553|
|---|---|
||-109,131
289,954|
31