2023-12-31-accounts

CHARITY REGISTRATION NUMBER: 208111 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Unaudited Financial Statements 31 December 2023 BURGESS HODGSON LLP Chartered accountants Camburgh House 27 New Dover Road Canterbury Kent CT13DN

Royal Soclety for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Flnanclal Statementg Year ended 31 December 2023 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities 10 Statement of financial position 11 Notes to the financial statements 12 The followlng pages do not form part of the financial statements Detailed statement of financial activitie8 22 Notes to the detailed stalement of financial activities 24

Page 1 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford. Tenterden and District Branch Trustees, Annual Report Year ended 31 December 2023 The trustees present their report and Ihe unaudiled financial slatements of the charity for the year ended 31 December 2023. Ro1oronc• and admlnl*tratlvo detall8 R•gl$l•r•d charlty namè Royal Society for Ihe Prevention of Cruelty to Animals Kent, Ashford, Tenterden and Di8lrid Branch Charlty regl8trntlon number 208111 Prln¢lpal offS¢? 34 Stali¢Jn Road Ashford Kent TN23 1 PH Tho tru8t••• S C Stoker (Chairl L A Kendall ITrea8urerl S Moir (Secretary) GEHoad l Brant C 818ckledge Icsmrth MLI A Sheriff T Rodgers K Farnell L Kemp (Resigned 2Th1 January 20231 (Resigned 22nd April 2023) (Resigned 28th June 20231 (Resigned 28th June 20231 (Appointed 131h September 20231 (Appointed 131h September 20231 (Appointed 281h February 20241 REPORT OF THE TRUSTEES The Truslee8 present their report and financial slatemenl8 of the charity lor Ihe year ended 31 December 2023. The Trustees have adopted the provisions of the Statement of Recnmmended PraCt￿e (SORPI 'Accounting and Reporting by Charities. {FRS 102) In preparing the gnnual report and financial stalemenls of the (tharity. The financial slalemenls have been prepared in accordance with the accounting policies set out in notes to the aexounts and comply with the ¢harity'S governing documenl. the Charilies Acl 2011 and Accounting and Reporting by Charities.. Ststemenl of Recommended Practice applicable to charities preparing their accounts in a￿OrdanCe with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 1021 {ChaTities SORP IFRS 10211 (as amended for a￿OUntIng peri￿8 commencing from 1 January 2019). Consideration has also been given to the additional guidance issued by the Charili6$ SORP Committee in March 2020. enlilled 'lmpiications of COVID-19 conlrol measures and charity fi'nancial r8POrting'.

Page 2 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Trustees, Annual Report Year ended 31 December 2023 OBJECTIVES ANO ACTIVITIES Purpo80 The RSPCA Kent, Ashford, Tenlerden & District Branch Is a registered charity. The object of the charty is to "promote kindness and to prevenl and suppress cnjelty to animals. and do all such lawful act8 as Ihe branch may consider to b8 conducive or incidental to the attainment of these objects" Maln Aetlvltle The main aclNilies of th• charty during 2023 were. Running the Ashford Cattery with the associated income. Including through our sponsorship scheme Running the charty shop in Ashford Fundraising, donations and membership Managing our investments Supporting the local RSPCA Inspedors, Animal Welfare Officers and Animal Collection Officers Supporting and Wofking wilh the other branches Wrthin the RSPCA ne￿Ork Supporting the Communities wthin our branch areas with initsatives such as the pet food bank Publle Boneflt Statement The Trustees confimi that they have referred to the guidance contained In the Charity Commission's general guidance on public benefit when raviewiNJ ihe charity'8 aims and objectNes and in planning lulure activities. ACHIEVEMENTS AND PERFORMANCE Slgnlllcant A¢tlvlll• Despite three really difficult years, 0￿e again w8 enlered a new financial year on 1 •1 January 2023 optimislic about the futur8. We have amazing staff, volunteers and supporters who Wofk hard together to make u8 8 success and this a￿ayS gives us cau8e to be IKJpeful. We were looking to den our reach nel only in terrns of our gec*Jraphical area within the branch boundaries, which goes beyond Ashford and Tenterden, wering parts of Romney Marsh elc.. but also changing the layout of the cattery to enable us to meet licencing conditions for other small animals. As ever, we planned lo continue with Ihe work we do to provide essential support to Ihe wider RSPCA. During the year we received a very generous legary and support trom the national society in terms of rK)t only the door-to4oor grant bul 8150 grants from the region81 b08rd to support the work we do in relation to neutering and welfare support. The shop had an amazing year, which continues in 2024. We were also lucky enough to receive a large donation from Batlersea Dogs and Cats Home, as lollowing generous public donations in Paul O'Grady's name, and lo mark 11 years since Paul was made their Ambassador, Battersea chose to honour five animal ¢harilie$ close to Paul's heart. which included us. We would like to thank 8altersea for this extremoly kiThJ donalion and Paul for the support he ￿ generously gave us over the years. We re￿iVed income of £51,936 in 2023 from the cattery (£29,416 in 2022). The combination of these income stream5 ha8 meant that income increased by almost 70V•. Allhough costs, as expected. also increased this was only by 6%. We are so pleased and proud to note that this means the charity has made a surplus in 2023.

Page 3 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Trustees, Annual Report Year ended 31 December 2023 Our achievements for 2023 are somethng lo be extremely proud of and are as follows (2022 figures are given in brackelsl We look in 244 cats (2581 and rehomed 244 (2391-, W8 neul8red 131 animals11681 In¢ludin9 24 {36} owrffjd by members of the public.. We microchipped 98 anmals (143) m¢luding 3135) owned by members of the public,. and We provided help with velerin8ry care through our Wellare Assistance Scheme for 24 animals (181. We would lik8 to thank all those people who Contribule to the success of the charity and support us through time, fundraising 8clivilie$. financial discounts or advertising. They include local busin@sse$, veterinary surgeries, vets. branch members. staff and volunteers and local pre$s. We would also like to thank the RSPCA Regional Board lor the gr8nls given during the year and other organisations who continue to support our work. Lastty we would like lo thank the public for their on90ing 3UPPOrt ol the d)arity. Our success would not be possible wilhoul Ihem, whatever Ihe economic conditions. We ¢onlinue to be Iruly humbled by Ihe contributlons made, whether f￿anCIal, tlme or in terms of encouragement through social media. The Branch Charlty Shop ¢¢st.2003) The shop had an extremely good year with sales outstripping pre-pandemic levels. Income increased by 45%. This has beén vital lo tha charrty's Income stream adding e$¥enlial cash lo our revenue. Whilst not directty working wrth animals the cash from the shop 15 a large part ol the charity being able to run our rehoming centre plus all the olher anKnal welfare work we undertake. Th8 Trvstees would like to thank all the volunteers in the shop for thdr tlme and dedication. We know working in 8 ielail environment 18 not easy at times. We would also like to thank our staff for their support in ensuring the shop continues to be suceesslul, Last bul not least we thank all our Customers foi supporting us in the last year. The shop raised £55,274 during 2023, compared to £38,1e1 for 2022. Fundralslngi Donallon• and M•mb•rshlp During 2023 we continued to ulilise social media lo make appeals and for lundraising. Our tsce-to-face events also look place. Total money faised from fundraising events during the year were £8,202 (£6,257 in 2022). In addition. tolal donations amounled to £27,096, Including the £20.1)JO donation from Battersea1£8,034 in 20221. We would like to thank ev8ryona who has responded so generously lo our appeals and to our slaff who work extremely hard on the design of the campaigns and monitor the response. We would like to Ihank the members of the Fundraising Commillee for the lime they give up and enthusiasm they have for raising money for the charty. As akvays it is much appreciated. It is heartening to see fundraising increase after the last few diffKult years. During the year we were grateful lo be awarded grants from the Regional Board of the RSPCA The Regional 808rd continues lo support the charity In 2024. We would like to thank the National Sociéty. the Regional 808rd 2nd all the relevant staff and Iruslees across the RSPCA family for their support. We continue to run our sponsorship scheme, currenlty known as Blake's Fund, named after a kitten that wo hand reared al the cattery during lock-down. During 2023 Ihis raised £4.544 (£4,892 in 2022}. We also continue to receive the RSPCA Ooor to Ooor income, which during 2023 amounted to £23.094 (£23,218 in 2022).

Page 4 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Trustees, Annual Report Year ended 31 December 2023 Managlng our Inv••tments During 2023 we continued to use an investment manager to oversee our Investmenl portfolio and provide professional advice as and when required. The yeaf4nd Investment portfolio sat at £110,214 (£112,769 in 2022). Income from Investments was £8.962. compared to £9.077 in 2022. The expecled income yield lor 2023 was 5.58%. The actual yield was higher at 6.32%. 8upportlng the local RSPCA Inspectorn, Anlmal Welfare Olll¢•rs and Anlmal Collectlon Offlcers AS with previou8 year3 we continued 10 8upporl the work ol the local RSPCA In¥pe¢tors. Anlmal Welfare Officers and Animal Collection Officers, working on complaints of cruelty to animals and helping With Ihe colledions and rescues of animals in di$lre88. During 2023 we supported the collection of injured and 8tray cats and provided financial aid lo a number of domestic animals that needed veterinary treatment. Impact ol COVID.19 Whi18t the impact Of COVID-19 on the main activities ol the charity was less during 2023 than the previous years. the charity still have to work within a difficult economic Situation. We believe that the cost of livin9 crisis and vel shorta9e had and continues to have a greater Impa￿ on the organisalion now Ihan COVID-19 relaled re$lriclion8, which are no longer enlorced from a legal point of view. We are hopeful therefore that this will be the last report that indudes this sects'on. FINANCIAL REVIEW Ineome for th8 year amounlad lo £231,9071£138.518 in 20221, which is an increase of almost 70110 and an absolute increase of £93.389. This reflects an extremely positive move forward. For the first 'me in 7 years the charity made a surplus for the year. The main 80ur¢es ot income chan9ed Irom 2022, wilh legacies and donations seeing a large increase. The main sources of income were callery Income of £51.936 (£29,416 in 2Q22), total lundraising ol £31,21£29,475 in 2022}, shop takings of £55,274 (£38.181 In 2022). donation3 of £27,096 (£8,034 in 202218nd bequests and legacies of £39,8281£215 in 2022}. Total expendrture for the year amounted to £226.925. compared lo £214,795 in 2022. This re8ulted in a surplus for the year of £4,982 {defi¢it £76,277 in 2022). After taking ac￿Unt ol movements on the charity's investments this resulted in an overall incraasa in fijnds of £2.427 (der￿lt £78.160 in 2022). The board of trustees continued, as In previous years. to ￿VIeW Ihe finances ol the Charity on a regular basis. Board meelings are held 11 limes a year as a matter of course however during 2023 number of additional meetings were held to discuss strategic and operational issue8. Ouring ihe8e meetings numerous issues were discussed. which included although were not limited to, the Teview of expenditure and income streams. and the polential of collaborating with organisations suc as RSPCA branches on particular work strearns, for example th8 expansion of fos18ring schemes to cover other animals in addition to cats.

Page 5 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Trustees, Annual Report Year ended 31 December 2023 R•serv•$ Policy The Trustees would ideally Ilke lo keep bebNeen 6 and 9 months average general expenditure equivalenl to between £106 000 and £159.QCw) (£98,000 8nd £146.000 in 2022), as unfeslricted reserves. This 13 based on an average of the last three years expentjilure. The unrestrict8d rese￿e8 of th8 charity at 31 D8cember 2023 amount £49.969 (£35,199 in 2022) In addition to this. the charlty holds inv8stmenls of £110,214. The total of these exceed th& 9 months of av8r8ge general expenditure threshold. It is believed that should operatlon$ draslicalty redu￿ al the ¢attery. Ihat this level of reserves and investments would allow sufficient time to vnnd up the operation In a professional and reasonable manner, enabkng the meeting of Its legal and moral obligallons lo Its suppliers and slaff. The policy is reviewed and updated on an annual basis and has been reviewed In light of COVID-19. Funds relating io flxed 8s8ets and inve8tmenls al 31 December 2023 amounted to £421.062 (£433.405 in 2022). Total charlty funds. whlch are all unrastricled amounted to £471.031 (£468.804 in 2022). Investment Pollcy The investments held by the charity were inherited from prevlous Tru81ees and committees. No change is foreseen by the current Board of Trustees In lerms ol the inveslmenl$ held. In acwrdance with Charity Commission guldance the Trustees conllnue to use an Investment Manager and accordingly rely on the advice provided. Rlak Pollcy The Trustèes understand and a¢￿Pt that the management and control of risk re$t$ with us. Ag such we work on a daY-t￿daY basis with both the staff and volunteers of the charity. together with professional advisers where necessary, to ensure risks are managed to within an acceptable level. We aro also supported by the National Society and our Branch Partnership Manager in Ihis vital area. During 2023 and to date the Board of Tru$tee$ conlinued to go Ihrough a period of Change, with a number of Trustees Tesigning. We continued to review organisational governance. in light of the potential changes in the current relats'onship with the National Society and the impact on the charty of issues such as the vet shortage and reduc£d service l increased veterinary costs. To facililate this work we have come 109elher for additional m88tings. including ones lo discuss the overarching strategy and have worked with colleagues across the RSPCA family on polenti31 proiecls such a¥ introducing 2 small animal rehoming r2ntre. We believe Ihal the risks fa¢ing the Charity have remained consistent with previous years in the main. The main risks facing the charity are.. Los3 Of trustee8 I skills and e%peri8nce of trustees Loss of income l increased demand on the charity as a result of the difficult economic climate Increased cost I negative impact on animal welfare as a result of the Current vel Shortage Failure to understand the impact of planned changes in relationship wilh RSPCA Failure lo recover from the impact of COVID-19, including the loss of suppori, financial and otherwis&, from the Nation81 Society Contingency and disasler recovery Financial and budgetary control Loss of income through fraud or error Compliance with legislation and regulations

Page 6 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and Distrlct Branch Trustees, Annual Report Year ended 31 December 2023 The8e ri8ks are mitgated through tralning. Int8rnal pollcies and procedures. use of soaal media and all appropriaté avenues to reach potential Irustaès. volunteers, donor$ and supporters, bringing In extra skilled resources when necessary and worknng closely with colleagues across Ihe RSPCA tsmily. Pay Poll¢y lor Key Management Personnel The Trustees consider that it Is the Truslees that make-up the key management personnel of the charity. The Tru81ees are in charga of direcllng and controlling, running and operating the charity on a day to day basi5 and all execullve function8 Srt with us. All Trusteés glve of their tlme freely and no trustee received r8muneralion in the year. There is a Remuneration Polity in place for the chanty, whlch covers all members of staff. P•n•lon Llablllty The pension rJJntril)utions made are for an auto enrolment scheme and are therefore defin8d contribulion and nol a defined benefit scheme. As such these are all individual employee pots rather than an entity pension schéme and therefore there is no Imp8cI cn the charty In this respect. Pl•n8 for th• futur• The Trustees plans for the next 12 months are.. Recruit more trustees and volunteers to support charity Reach a greater proportion of the branch area Increase impact in terms of opening a small arNmal rehomin9 centr6 Expand th6 food bank and welfare support $8rvice Continue to develcp $lralegie$ to increa$e lega¢ie8 Develop strategies lo increase lundraising and marketing opportunllies Sel a strategy in relation lo the charity shop, including exploring Opt￿n3 for online Jales Review fundraising oplions. induding Increasing the use of social medla Continue to work on the g)vern8nce and administration structures, includlng improving Informalion systems and increasing use ol social media for fundralsing COVID-19 and golng con¢•rn As already noted in the TTu$tees' Report there has been an impact on income as a result of the COVID-19, There has been an additional pressure placed on the charity through the Increases in costs as a result of inflation and a vet $hortage. We belbeve we have work¢d to mibgate Ih¢se influences as far as possible and the yearryend results show the charity ha8 moved Into a surplus position. A large amount of work has been untaken by members of staff to increase donations through 80cial media camPa￿n8, which contsnue to be well supported. Grants from varlous organisations have been applied for, some of which have been successful. The shop conts.nues to briThJ in a good income. which is now oulstrippin9 pre-pandemic levels. In addits'on an unexpecled legacy and largo donation were received. The investments we hold are for the medium to long-temi and therefore expect lo see a recovery from the current impaci on value and income. The return on these investments is Still strong at approximately 6% and we hope to see additional capital growth in the coming months. The charity, as a branch ol the RSPCA, does receive 8UPPOrt. financial and otheThvise, Irom other branches, the Regional Board and the Naknonal Society.

Page 7 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Trustees. Annual Report Year ended 31 December 2023 We are satisfied. based on past results, thal we are robust as a stand-alone organisation and will continue to work during 2024 to mitigate any legacy impacts. As a result, as al date of this report, the Board of Trustees are confident that the charity will ¢ontsnue to be able to operate during the nexl 12 months and is Iherelore cuirenlty a going concern. As such we believe that the accounts give a true and fair view and that there are no Changes required for post balance sheet events. STRUCTURE charity, which is register￿ with thè Charity Commission undar numbef 208111. is established under the RSPCA Branch Rules effective 18 February 2009. GOVERNANCE AND MANAGEMENT The Trustees of The Roy81 Society for the Prevenllon of Cruelty to Animals {Ashford. Tenterden & District Branch) are responsibk for the gen&r81 control and management of th8 administration of the During the year and up to Ihe date of the approval of the Report of the TTUStees, the following were Trustees of the Ch8rty'. S C Stoker (Chair) L A Kendall (Treasurer) S Moir (Secretary) GEHoad l Brant C Bl&kledge I C Smith MLI A Sheriff T Rodgers K Farnell L Kemp (Resigned 2r* January 2023) (Resigned 22nth April 2023) (Resigned 281h June 2023) {Re8igned 281h June 2023) (Appointed 131h September 20231 {Appoinled 131h September 2023) (Appointed 281h February 2024) The Board ol Trustees must rA)nsi8t of bebNeen five and fourt8en members. which was the case during 2023. It was acknowledged that a wider rarKJe of experience would be an advantage in light of the plans for the charity, especially around fundraising and information technology. We therefore used our trustee skills audit to continue to look for new trustees. Recruitment of new truslees is In lin8 With Ihe Trustee Recruitment Policy. All trustees are subject lo election at the Annual General Meeting.

Page 8 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Tru8tee$' Annual Report Year ended 31 December 2023 TRUSTEES, RESPONSIBILITIES The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements In a¢cordan¢e with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The 18w applicable to charrties in Engi8nd & Wal8s requires the Trustees lo prepare financial statements for each fIna￿la1 year which give a true and fair view of the slate of affairs of the charity and of the InCoM￿ng resources and application of resour¢es of the charily lor that peri¢xI. In prepariThJ these finanoal statements. the Trustees are required to.. select suitable accounling policies and then apply them consistently- observe the methods and principles in tha Charities SORP 2015 (FRS 102),. make judgem8nts and estimates that are reasonable and prudent, slate whether applicable accountsng standard$ have been followed. subject to any material departures disclosed and explained in the financial statements, and prepare Ihe fin8n¢ial 51atements on the going concern basis unle88 it 18 inapproprTrate to presum¢ that Ihe chanty will continue in operation. The Tw8tees are re8pon81ble for keeping proper accountlng records. which disclose wilh reasonable a￿ur4¢Y at any time the financial position of the chanty and to enablé them to ensure that the financial statements comply wilh the Charitses Act 2011. They are al80 responsible for safeguarding the assets of the charity and hence for laking reasonable sleps for Ihe prevention and ￿et￿tIOn of Iraud or olher lrre9ularille8. 11.lo The tru$tee$' annual report wa$ approved on ................. Iruslee6 by 8nd signed on behalf ol the board of S C Stoker Trustee L A Kendall Tru8lee

Page 9 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Independent Examiner's Report to the Trustees of Royal Soclety for the Prevention of Cruelty to An5mals Kent, Ashford, Tenterden and Dlstrlct Branch Year ended 31 December 2023 I report to the truste88 on my examination of the finarKial slatemenls of Royal Sorjety for the Prevention of Cruelty to Animals Kent, Ashlord, Tenterden and Distnct Branch I'the charity'l for the year 6nded 31 December 2023. Re8pon8lbllltle8 and bas18 of report As Ihe twstee8 of the charity you are respon¥ible for the preparatron of the fi'nanctal slalement8 In accordance with the requiremenls of the Charities Act 2011 ('the Act.). I report in respect of my examination of the charity's fina￿181 ststemenls cerried out under section 145 of th8 2011 Act and in earrying out my examination I h8ve followed all the applicable Directsons glven by the Charity Commission under section 145(5llbl ot the Act. Ind¢p•nd•nt •xamln•rf8 8talemonl I have completed my examination. I confirm that no material matters have come lo my Attention in connection with the examinatron giving me cause to believe that in any material respect accounting records were not kept in respect of the chariiy as required by sectlon 130 of Ihe Act; or the financial statements do not accord with Ihose records., or the financial statements do not comply with the applicable requirements concerning Ihe form and Content of accounts set out in the Charities {Accounls and Reports) Regulations 2008 other than any requirament that the accounts give a 'true and fairf view whic* is not a matter considered as part of an independent examination. I have no ￿nCernS and have come across no other matters in connection with the examination to %thi¢h altenlion should be drawn in Ihis report in order lo enable a proper understanding ol the accounts to be reached. &sss Burgess Hodgson LLP Independent Examiner Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN 1910612024

Pag• 10 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch ststement of Flnanclal Actlvities Year ended 31 December 2023 2023 Unrestricted fund8 Total fund* Total funds 2022 Not In¢omo and •ndowmenl8 Donations and legacies Charitable activities Other Iradwig activities Inveslmenl income 80,585 56,480 87,880 6,962 80,585 56.480 87.880 6.962 26,273 34,308 68,860 9,077 Totsl Income 231,907 231.907 138,518 Exp6ndltur• Expenditure on charilable activrtles Total expendlture 226,925 226.925 214,795 226,925 226,925 214,795 Net Ios8esllgaln8) on Investments 11 2,655 2.555 1,883 Net Incomel(expendllure) and net movement In fund• 2,427 2.427 178.160) Rèconclllatlon of fund$ Total funds brought forward Total fund8 ¢arrlod forward 468,604 488,61)4 546,764 471,031 471.031 488,604 The statement of finana81 acbvitTres Includes all gains 8rKI108se8 recognised In Ihe year. All Income and expenditure derive from continuing acts'vities. The nolos on pag•$ 12 to 20 Iofm part of the¥¢ fln•n¢lal ¥t4t¢menlS.

Page 11 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford. Tenterden and District Branch Statement of Financlal Posltion 31 December 2023 2023 2022 Flxed a?s¢ts Tangible fixed assets Investments 16 17 310.848 110,214 320,638 112,769 421.062 433.405 Currfjnt a8$et• Debtors Cash at bank and In hand 18 12.584 60.805 8,496 50.448 73,389 58.944 cr￿lt01$. amount• lalllng duo wlthln one year Net current assets 19 23.420 23.745 49.989 35.199 Total a8gèt8 hs8 current Ilabllltlè* 471.031 468,604 Net a•80t• 471.031 488,604 Funds of the charlty un￿$trICted lund$ 471.031 488,604 Total charlly funds 21 471,031 468,604 These finanaal statements were approved by Ihe board of tru51ees and authorised for issue on .17,. kn...3W. and are swned on behalf of the board by S C Stoker Trustee L A Kendall Trustee The notos on pa9￿ 12 to 20 lorm part ol these finaneio18lalements.

Page 12 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Flnanclal Statements Year ended 310ecember 2023 Goneral Infomatlon The charity 1$ a public bènefrt entty and a registered charty in England and Wa16s and is unincorporated, The address of the principal office is 34 Station Road. Ashlord, Kent. TN23 1 PH, Statement of ¢ompllan¢e These financial slatements have been prepared in compliance wth FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of IrelaThJ'. the Statement of Recommended Practice applicable to charilies preparing Iheir accounts In accordance with the Financial Reportin9 Standard applKable in the UK and RepubliG of Ireland {FRS 1021 (Charlties SORP IFRS 1021) and the Charities Acl 2011. Accountlng poll¢l•i Ba818 Ot preparatlon The financial ststements have been prepared on the historical cost basis, a8 modified by the revaluation of certain financial assets and liabilities and inveslment propertie$ measured at fair value through income or expendlture. The financial statements are prepared in sterl'ng. which is the lurtionBI currency of the enlily. Golng concern The fi'nancial statements have been prepared on a going CL)ncern basis as the Trustees believes that no material uncertainties exist. The Trustee8 have ￿nSIdered thé level of fund$ held and the expected level of income and expenditure for 12 months from authori8ing ihese financial statements. The budgeted income and expenditure is sufficient with the level ol reserves including investments for the charity to be able to continue as a going ￿nCern. As 81ready noled In the Trustees, Report there ha8 been an impact on income 8$ a fesull of COVIO-19. and there has been additional pressure placed on the charty Ihrou9h the Increases in costs as a result of inllation and a vet shortage. The Trustees believe we have worked to Mit￿ale these influences as far as possible and the year-end re$ult8 show Ihe charity ha8 moved Into a surplus position. A lafge amount of work has been vntaken by member$ of glaff lo increase donalions through 80¢ial media campaigns, which contsnue to be well Supported. Grants from variou8 organisations have been applied foi, some of which have been successful. The Shop continues to bring in 8 good income, which is now outstripping pre.panderniG levels. In addition an unexpected legacy large donation were received. The Investments we hold a￿ for the medium lo long-term and Iherelore expect to See a recovery from the Current impact on value and income. The retum on these Investments Is still strong al approximately 6% and we ￿pe to $68 additional capital growth in the coming months. The charity, as a branch of the RSPCA. does receive support, finanGial and otherwise, from other branches. the Regional Board and the National Socjety. We are satisfied, based on past results, Ihat we are robust as a sland-alone or9anisatyon and will Continue lo work during 2024 to miligale any legacy impacts. As a result, as at the dale of this report, Ihe Board of Trustees are Mnfidenl that the chanty will continue to be able lo operale during the next 12 months and IS Iherefore currenlly a going concern. As such we believe that Ihe accounts give a true and fair view and that there are no changes required for post balance sheet events.

Page 13 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Financial Staternents (conllnu•dJ Year ended 31 December 2023 Accounllng poll¢lo8 f¢onUnuodl Judg•m•nts and key source8 0108tlmatlon uncertalnty The preparation of the financial statements requires management to make judgements. estimates and assumptions that affect the amounts reported. Th8se estimates and judgements are conts'nually reviewed and are basad on experience and other factors, including expectations of future 8vents that 8re b81ieved lo be reasonable under the circumstances. Fund accountlng Unreslricled funds are avalabla for use at the discretlon of the trustees to further any of the charity's purposes. Designated funds are unrestricted lund8 earmarked by the Iw8tees lor particular fulure projecl or ¢ommilment. Restrictéd funds are subjected lo reslrictions on Iheir expenditure declared by Ihe donor or through the terms of an appeal. and fall into one of Iwo sub-classes.. re$tricled income funds or endowment funds, In¢omln9 r••our¢•• All Income ¢ included in the Slalement of Financial Activitiej ISOFAI when the ch8rity i¥ legally entitled to the income after any performance conditions have been mel, the amount can be measured relrably and it 18 probable that the income will be réceived, For don2lion8 lo be recognised the charity will have been notsfied of the amounts and the settlement dale in bvfiting. If there are conditions altad)ed to the donation and this requires a level cl performance before entitlement can be oblained Ihen income is deferred until Ihose conditions are fully mel or the fulfillment of Ihose conditions is within the control of the charity and It 18 probable thal they will be fulfilled. For legaciés, enlitlement 18 the earlier of Ihe charity being notified ¢1 an impending distribution or the 18gacy being receNed. At this point income is recognised. On occasion legacies will be nolified to the ¢harily however it is not possible to measure the amount expected to be dislributed. On these occasion¥. the legacy Is treated as a contingenl asset and disclos8d. Incom8 from trading activitse$ includes Income earned from fund raising events to rai8e funds for th8 eharity. Income is raceived in exchange lor supplying goods and services in order lo raise funds and is rKognised when entitlement has occurred. Investment income is earned through holding assets for Invèstment purposes such as shares and propety. It InclLJdes dividends, in18rest and rent Interest Income is recognised using the eff8ctive interest method and dividend Income is recognised as the charity's right lo receive paymènt Is established. Income from dinic charge8. collections 8fKI other fundraising Is recognised on an accruals basis.

Page 14 Royal Soclety for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Flnanclal Statements (eonttnu•dJ Year ended 310ecember 2023 A¢¢ountlng pollcle8 (coniinuedj R•8our¢es expended All expenditure is accounted for on an accruals basi8 and has been classified undar headings that aggregate all costs related to th8 cat890ry. Expenditur8 is recogniséd where there ￿ a legal or conslruclive obligation to make payments lo third parties, rt is probable that the settlement will be required and the amount of the obligation can be measured reliably, It Is categorised under the following headings.. Costs of raising funds Includes the ¢08tJ involved In putting on ftJndrai8ing evenl8 and co818 Involved in funning the charity Shop, Expenditur8 on tharitable activities includes comprises thosè costs Incurred by ihe charity In the delivery of its activrties and services for ils beneficiaries. 11 includes both costs allocated diraclty to such activities and those costs of an indirect natura necessary lo support them, Th& purchase of Cards and brochures 18 included in the Slalemenl of Finanaal Activities In the year of purchase. Costs ol printing publicalions and card$ are expen88d In year they are Inajrred, Other expenditure represents thos8 Item5 not falling into tre cate9oneJ above. Irrecoverable VAT is charged as an expense against the activity for which expenditure aro88. Tanglble a8•ot• Tangible assets are initialty re￿rded at cost, and subsequenlty stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried al revalued amounts are recorded at the fair value al the dale ol revaluation less any subsequent accumulated deprKiation and subsequent accumulated irnpairmenl losses. Oapreclatlon Depreciation is calculated so as lo write off the cost or valuation of an asset, less its re8￿Ual value. over the useful economic life of that asset as follows.. Freehold property Fixtures and fittings Motor vehicles Equipment 2% straight Ilne 33Vo straight lir 25°h straight line 5% slraighl line Investments Unlisted equity investments ar8 initially recorded at cosl, and subsequenlly measured al fair value. If lair value cannot be reliably measured, assets are measured at ¢ost16ss impairmenL Llsled Investments are measured at fair value wilh changes in fair value being recognised in income or expenditure. Impalrment of flxod ag8ets A review for indicators ol impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exisl. Where the carrying value exceeds the recoverable amount. the asset is impaired am)rdingly. Prior impairments ale also r8viewed for possible r8vef381 at each r8POrting date.

Page 15 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Note8 to the Financial Statements (¢oniinu•d) Year ended 31 December 2023 Accountlng pollcle8 (¢onUnuedJ Fln•ncl41 Instruments Financial liabilities and equty in$lrumer)l$ are classified according lo the substance of the conlractual airangemenls entered Into. Debtors and creditor8 wilh no slated interest rale and receivable or payable within one year are recorded al transaction price. Any losses arising from impairment are recognised in the profit and 1088 accounl in olher administrative expenses. Loans and borrowings are initially recognised at the transaction price induding transaction Costs. Subsequently, they are measured al amortised Cost using the effective Interèst rate method, less impairment. If an arran9emenl constitutes a finance transaction it is measured at present value. Dellned conlrlbutlon plan8 Contributions lo defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an assel lo the exlenl that the prepayment will lead lo a reduction in future paymen1¥ or a Cash refund. When ¢onlribulions are not expected lo be settled wholly within 12 months of the end of the reporting date in which tha •mployées render tha related Service. Ihe liability is measured on discounted pre$ent value basi8. The unwinding of tho discount is racognisad as an expense in the period in which il arises. Donatlon8 and logacle8 Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Donatlons Membership subscriptsons Donalions Bequests and leg8cies 161 27.098 39.828 161 27.096 39.828 183 8.034 215 8,034 215 Grants RSPCA Grant Pets al Home Foundation Grant 13.500 13,500 9,156 8,685 26.273 9,156 8.685 80,585 80.585 26.273 Charllable actlvltles Unrestrl￿ed Total Fund$ Unrestricted Total Funds Funds 2023 Funds 2022 Cattery Safe Haven 51.936 4.544 51.938 4,544 29,416 4,892 29,416 4,892 56,480 56.480 34,308 34,308

Pago 16 Royal Society for the Prevention of Cruelty to Animals Ken( Ashford, Tenterden and District Branch Noteg to the Flnanclal Statements (¢ondnu•d) Year ended 31 December 2023 Other tradlng actlvltles Unieslnd8d Total Fund• Unrestrided Tot81 Funds Funds 2023 Funds 2022 Shop takings Fundraising evenl8 RSPCA Door to Door Other 55,274 8,202 23,094 1,310 87,880 55.274 8.202 23.094 1.310 38,161 6,257 23,218 1.224 38,161 8.257 23.218 1,224 68.860 87.880 88,860 Inve$tm•nt In¢ome Unrestricted Total Funds Unre$triCted Totsl Funds Funds 2023 Funds 2022 Income from other Inve81menl8 8.962 6.962 9,077 9,077 Exp•ndltur• oft eharltabla attlvltl•s by fund typ Unrestricted Total Fund$ Unrestricted Total Funds Funds 2Q23 Fund8 2022 Shop Cattery Other Support ¢o¥ls 6,771 51,745 568 167,841 6.771 51.745 568 167.841 6,864 53.183 1,873 152.875 8.864 53.183 1.873 152.875 226,925 226.925 214.795 214.795 Expendltur• on charltabl• a¢tlvltl•• by actlvlty typ• Activities undertaken directly Support Total fund* costs 2023 Tolal fund 2022 Shop Cattery Other Governance costs 8,771 51.745 4,010 153.584 6.398 3,849 10,781 205,329 6,966 3,849 7.535 195.940 7.495 3,825 59.084 167.841 226,925 214.795

Page 17 Royal Society for the Prevention of Cruèlty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Flnanclal Statements Iconthu•dJ Year ended 31 December 2023 10. Analys1* of 8UPPOrt costs Shop Cattery ottror ToLIl 2023 Total 2022 Staff costs R8les, water and $eV￿rage Light and heat Motor expenses Telephone Insurance Legal and professional faes Other oifice costs Governence costs 129.973 129,973 124,696 2,357 1.092 4.408 8.499 6,765 9,591 1,911 1,757 817 3,686 6,854 2.914 1,436 1.141 1,911 476 1.281 817 1,$87 2,920 3,849 1,567 11,611 3,849 730 7,593 3,825 85 8,606 4,010 153.584 10,247 167,841 152,875 11. N9t108•e￿Ioa1n•) on Inv•8lm•nt• Unrestflcted Total Fund8 Unrestricted Tolal Funds Funds 2023 Funds 2022 IGains)I losses on other Investment assets 2,555 2.555 1,883 1,883 12. Net expend6turo Net expenditure Is stated after chargin91{crediling1'. 2023 2022 Depreciation of tangible fixed assets 9,788 13.517 13. Independent examlnatlon foe8 2023 2022 Fees payable lo the independent examiner for.. Independent examination of the financBI 8tstements 1,850 1.825 14. Staff costs The total staff costs and employee benefits for the reporting period are an8tysed as lollow8'. 2023 2022 Wages and salar￿S Social security costs Employer contributions to pensK)n p￿n9 124,841 3.485 1.647 120,222 2,941 1,533 129.973 124,696 The average head count of employees durrf)g the year was 7 {2022'. 71. No employee fecerved employee benefits of more than £60,￿0 during the year (2022.. Nil}.

Pag¢ 18 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Note9 to the Flnanclal Statements fconthiu•dJ Year ended 31 December 2023 15. Trust•• remunoratlon and •xpen$89 No member of staff eamed more than £60,000 during the year (2022. Nill. 16. Tanglbl• flxad a•••ts Freehold Fixtures and propety fittlngs Motor vehides Equipment Total Cost At 1 January 2023 and 310ecember 2023 375,000 28.751 5.995 84,805 492.551 Depro¢latlon At 1 January 2023 Charge for Ihe year At 31 Oècèmbér 2023 eO.QKIO 7.500 26,489 2e2 1.671 1,499 83,755 527 171.915 9.788 67.500 26.751 3.170 84,282 181.703 Carrylng amount At 310•c•mb•r 2023 307,500 2.825 523 310 848 At 31 December 2022 315,￿0 262 4.324 1.050 320.838 17. Inv•¥tm•nt• other InvMlm•nt* C08t or valuatlon At 1 January 2023 Additions Fair value movements 112.769 12,555) 110.214 At 31 Dfj¢emb¢r 2023 ImpaSrment At 1 January 2023 and 31 DO￿rnber 2023 Carrylng amount At 31 December 2023 110.214 At 31 December 2022 112,769 All Inve$lments shown above are held at valuat￿n. 18. D•btor• 2023 2022 Trade debtors Prepayments and accrued income Other debtors 1,731 3,856 6.997 157 3.771 4.568 12,584 8,496

Page 19 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Flnanclal Ststements (conllnu¢d) Year ended 31 Oecember 2023 19. Credltors: amounts falllng duo wlthln one year 2023 2022 Trade creditors Accruals and deferred Income Social security arKf other laxe5 Other creditors 11,473 4.809 2,025 5,113 23,420 12.108 3,441 585 7,611 23,745 20. Pen•lon• and oth•r po8t retlrem•nt benefSt• Deflned contrlbutlon plans The amount recognised in income or expeThlilure as an expense In relation lo defined Contribution plans was £1,647 (2022 £1.5331. 21. Analy818 of charltabl• fun Unre$trl¢lod fund$ Al Gains and 31 D•¢ 202 losses Al 1 Jan 2023 Income Expendllure Transfers General funds Fixed asset reserve Investment reserve 35,199 231.907 (226,9251 12.343 <2,555) 49,969 320,6 (9,788) 310,848 112,769 (2,555) 110.214 468,604 231,907 1226,9251 (2,555) 471,031 At Gain8 and 31 Dec 202 losses At 1 Jan 2022 IrKome Expenditure Transfers General funds Fixed assel reseNe Inveslmenl reserve 27,593 138,518 (214.795} 85,766 11,8831 35.199 334,153 (13.517) 320.636 185.018 (72.249) 112,769 546.764 138,518 {214,7951 (1.8831 488,604

Page 20 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Financlal Statements (eonttmmdj Year ended 31 December 2023 22. Anatysl$ of n¢1 assets b•lw•¢n lunds Unrestricled Total Fund8 Funds 2023 Tangible f￿ad ass8ts Inv8Stm8nt8 Current assets Creditors less than 1 year N•t a•8•ts 310,848 110,214 73.389 (23,420> 471.031 310,848 110.214 73.389 (23,420) 471.031 Unrestncled Total Funds Funds 2022 T8ngible fixed assets Inv@stments Current assets Creditors less than 1 year N•t 4889ts 320.636 112.789 58.944 (23,7451 468.604 320,636 112.789 58.944 (23,745) 468.e04

Page 21 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Management Informatlon Year ended 31 December 2023 Th• followlng pageg do not form part of Ihe flnan¢lal •taiement•.

Page 22 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Detailed Statement of Financlal Actlvltles Year endod 31 December 2023 2023 2022 In¢ome and endowments Donatlons and legacles Membership subscriptions Donalion$ Bequests and lega¢ie$ RSPCA Grant Pels at Home Foundation Grant 161 27.096 39,828 13,500 183 8,034 215 9,156 8,885 26,273 80.585 Charltabl• a¢tlvltl•g Cattery Sale Haven 51,936 4.544 29.416 4,892 56.480 34.308 Other tradlng actfvltlo• Shop takings Fundraisiro evenls RSPCA Door to Door Olher 55,274 8,202 23,094 1.310 38,181 6,257 23,218 1.224 87.880 68.860 Inva8tm•nt Ineomo Income Irom other investments 8,982 9,077 Total Incom• 231.907 138.518

Page 23 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Detailed Statement of Financlal Actlvltles rcondnu•dJ Year ended 31 December 2023 2023 2022 Expendlture Expendlturo on ¢harltable acllvltl08 Purchases Wag8s and salaries Employer's NIC Pension costs Rent Rates and walef Light and heal Repairs and m8inten8nce Insuranc8 Motor vèhicle expenses Legal and prof8sskJnal faes T818phone Other oflica costs D8pr8ciation 39,577 124,841 3,485 1,647 6,750 8.571 9,591 1.163 817 1,911 5,416 1,757 11,611 9,788 228,925 31,194 120,222 2.941 1,533 6,750 5.299 6,854 8,846 1,141 2.914 4.555 1,436 7,593 13,517 214,795 Tolal axpendlturo 226,925 214,795 Net1088esllgalnsl on Inve8tmont8 (Gains)I losses on other investment assets 2.655 1,883 Not Ineomell•xpendlture) 2,427 (78,160}

Page 24 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Detalled Ststement of Flnanclal Actlvltles Year ended 31 December 2023 2023 2022 Expendlture on charltable actlvhle8 Shop Actlvltles undertaken dlrectly Shop - rent Str￿p- repairs & maintenance 8.750 21 6,750 114 8.771 6.864 Support eo$ts Shop - rates & water Shop - li9hl & heat Shop - telephone Shop - olher office costs 2.357 1,092 478 85 {1.063) 141 4.010 671 C•tt?ry Actlvltles und•rtak•n dlre¢tly Cattery - purthases Cattery - rates & water Cattery - repairs & maintenance Cattery - Depreciation 39.009 1,806 1,142 9.788 29,366 1,613 8.687 13.517 51,745 53.183 Support costs Cattery - wages & salaries Cattery - employers NIC Cattery - pension costs Cattery - rates & water Cattery - light & heal Cattery - insurance C8ttery - telephone Cattery - other office costs 124,841 3,485 1,647 4,408 8,499 817 1,281 8,808 120,222 2,941 1,533 4,749 5.948 1,141 749 5,474 153.584 142.757 Othef Actlvltles undertaken dlreetly Other- purchases Other- repairs & maintenance 1,828 45 Carried f(yward 1.873

Page 25 Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Notes to the Detailed Statement of Flnanclal Actlvltles f¢ondnu•dJ Year ended 31 December 2023 2023 2022 Brought forward 588 1,873 1,873 Support costs Other - motor &xpanses Other- legal and prclessional fees Other - other Offi￿ costs 1,911 1,587 2,920 8.398 2,914 730 1.978 5,622 Governance costs Governance costs - accountancy fees Governance costs - finanaal advice 1,850 1.999 1.826 2,000 3,849 3.825 Expendllur• on ¢harfiable acUvltle$ 226,925 214,795

CHARITY REGISTRATION NUMBER: 208111

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Unaudited Financial Statements

31 December 2023

BURGESS HODGSON LLP

Chartered accountants Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Financial Statements

Year ended 31 December 2023

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	9
Statement of financial activities	10
Statement of financial position	11
Notes to the financial statements	12
The following pages do not form part of the financial statements
Detailed statement of financial activities	22
Notes to the detailed statement of financial activities	24

Page 1

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023.

Reference and administrative details

Registered charity name

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Charity registration number

Principal office

208111 34 Station Road Ashford Kent TN23 1PH

The trustees

S C Stoker (Chair) L A Kendall (Treasurer) S Moir (Secretary) G E Hoad I Brant C Blackledge (Resigned 2[nd] January 2023) I C Smith (Resigned 22[nd] April 2023) M Li (Resigned 28[th] June 2023) A Sheriff (Resigned 28[th] June 2023) T Rodgers (Appointed 13[th] September 2023) K Farnell (Appointed 13[th] September 2023) L Kemp (Appointed 28[th] February 2024)

REPORT OF THE TRUSTEES

The Trustees present their report and financial statements of the charity for the year ended 31 December 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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) (Charities SORP (FRS 102)) (as amended for accounting periods commencing from 1 January 2019).

Consideration has also been given to the additional guidance issued by the Charities SORP Committee in March 2020, entitled ‘Implications of COVID-19 control measures and charity financial reporting’.

Page 2

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

OBJECTIVES AND ACTIVITIES

Purpose

The RSPCA Kent, Ashford, Tenterden & District Branch is a registered charity. The object of the charity is to "promote kindness and to prevent and suppress cruelty to animals, and do all such lawful acts as the branch may consider to be conducive or incidental to the attainment of these objects".

Main Activities

The main activities of the charity during 2023 were:

• Running the Ashford Cattery with the associated income, including through our sponsorship scheme

• Running the charity shop in Ashford

• Fundraising, donations and membership

• Managing our investments

• Supporting the local RSPCA Inspectors, Animal Welfare Officers and Animal Collection Officers

• Supporting and working with the other branches within the RSPCA network

• Supporting the communities within our branch areas with initiatives such as the pet food bank

Public Benefit Statement

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

ACHIEVEMENTS AND PERFORMANCE

Significant Activities

Despite three really difficult years, once again we entered a new financial year on 1[st] January 2023 optimistic about the future. We have amazing staff, volunteers and supporters who work hard together to make us a success and this always gives us cause to be hopeful. We were looking to widen our reach not only in terms of our geographical area within the branch boundaries, which goes beyond Ashford and Tenterden, covering parts of Romney Marsh etc., but also changing the layout of the cattery to enable us to meet licencing conditions for other small animals. As ever, we planned to continue with the work we do to provide essential support to the wider RSPCA.

During the year we received a very generous legacy and support from the national society in terms of not only the door-to-door grant but also grants from the regional board to support the work we do in relation to neutering and welfare support. The shop had an amazing year, which continues in 2024.

We were also lucky enough to receive a large donation from Battersea Dogs and Cats Home, as following generous public donations in Paul O’Grady’s name, and to mark 11 years since Paul was made their Ambassador, Battersea chose to honour five animal charities close to Paul’s heart, which included us. We would like to thank Battersea for this extremely kind donation and Paul for the support he so generously gave us over the years.

We received income of £51,936 in 2023 from the cattery (£29,416 in 2022).

The combination of these income streams has meant that income increased by almost 70%. Although costs, as expected, also increased this was only by 6%. We are so pleased and proud to note that this means the charity has made a surplus in 2023.

Page 3

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

Our achievements for 2023 are something to be extremely proud of and are as follows (2022 figures are given in brackets):

• We took in 244 cats (258) and rehomed 244 (239);

• We neutered 131 animals (168) including 24 (36) owned by members of the public;

• We microchipped 98 animals (143) including 3 (35) owned by members of the public; and

• We provided help with veterinary care through our Welfare Assistance Scheme for 24 animals (18).

We would like to thank all those people who contribute to the success of the charity and support us through time, fundraising activities, financial discounts or advertising. They include local businesses, veterinary surgeries, vets, branch members, staff and volunteers and local press. We would also like to thank the RSPCA Regional Board for the grants given during the year and other organisations who continue to support our work. Lastly we would like to thank the public for their ongoing support of the charity. Our success would not be possible without them, whatever the economic conditions. We continue to be truly humbled by the contributions made, whether financial, time or in terms of encouragement through social media.

The Branch Charity Shop (est.2003)

The shop had an extremely good year with sales outstripping pre-pandemic levels. Income increased by 45%. This has been vital to the charity’s income stream adding essential cash to our revenue. Whilst not directly working with animals the cash from the shop is a large part of the charity being able to run our rehoming centre plus all the other animal welfare work we undertake.

The Trustees would like to thank all the volunteers in the shop for their time and dedication. We know working in a retail environment is not easy at times. We would also like to thank our staff for their support in ensuring the shop continues to be successful. Last but not least we thank all our customers for supporting us in the last year.

The shop raised £55,274 during 2023, compared to £38,161 for 2022.

Fundraising, Donations and Membership

During 2023 we continued to utilise social media to make appeals and for fundraising. Our face-to-face events also took place. Total money raised from fundraising events during the year were £8,202 (£6,257 in 2022). In addition, total donations amounted to £27,096, including the £20,000 donation from Battersea (£8,034 in 2022). We would like to thank everyone who has responded so generously to our appeals and to our staff who work extremely hard on the design of the campaigns and monitor the response. We would like to thank the members of the Fundraising Committee for the time they give up and enthusiasm they have for raising money for the charity. As always it is much appreciated. It is heartening to see fundraising increase after the last few difficult years.

During the year we were grateful to be awarded grants from the Regional Board of the RSPCA. The Regional Board continues to support the charity in 2024. We would like to thank the National Society, the Regional Board and all the relevant staff and trustees across the RSPCA family for their support.

We continue to run our sponsorship scheme, currently known as Blake’s Fund, named after a kitten that we hand reared at the cattery during lock-down. During 2023 this raised £4,544 (£4,892 in 2022).

We also continue to receive the RSPCA Door to Door income, which during 2023 amounted to £23,094 (£23,218 in 2022).

Page 4

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

Managing our Investments

During 2023 we continued to use an investment manager to oversee our investment portfolio and provide professional advice as and when required. The year-end investment portfolio sat at £110,214 (£112,769 in 2022). Income from investments was £6,962, compared to £9,077 in 2022. The expected income yield for 2023 was 5.58%. The actual yield was higher at 6.32%.

Supporting the local RSPCA Inspectors, Animal Welfare Officers and Animal Collection Officers

As with previous years we continued to support the work of the local RSPCA Inspectors, Animal Welfare Officers and Animal Collection Officers, working on complaints of cruelty to animals and helping with the collections and rescues of animals in distress. During 2023 we supported the collection of injured and stray cats and provided financial aid to a number of domestic animals that needed veterinary treatment.

Impact of COVID-19

Whilst the impact of COVID-19 on the main activities of the charity was less during 2023 than the previous years, the charity did still have to work within a difficult economic situation. We believe that the cost of living crisis and vet shortage had and continues to have a greater impact on the organisation now than COVID-19 related restrictions, which are no longer enforced from a legal point of view. We are hopeful therefore that this will be the last report that includes this section.

FINANCIAL REVIEW

Income for the year amounted to £231,907 (£138,518 in 2022), which is an increase of almost 70% and an absolute increase of £93,389. This reflects an extremely positive move forward. For the first time in 7 years the charity made a surplus for the year.

The main sources of income changed from 2022, with legacies and donations seeing a large increase. The main sources of income were cattery income of £51,936 (£29,416 in 2022), total fundraising of £31,296 (£29,475 in 2022), shop takings of £55,274 (£38,161 in 2022), donations of £27,096 (£8,034 in 2022) and bequests and legacies of £39,828 (£215 in 2022).

Total expenditure for the year amounted to £226,925, compared to £214,795 in 2022.

This resulted in a surplus for the year of £4,982 (deficit £76,277 in 2022). After taking account of movements on the charity’s investments this resulted in an overall increase in funds of £2,427 (deficit £78,160 in 2022).

The board of trustees continued, as in previous years, to review the finances of the charity on a regular basis. Board meetings are held 11 times a year as a matter of course however during 2023 a number of additional meetings were held to discuss strategic and operational issues. During these meetings numerous issues were discussed, which included although were not limited to, the review of expenditure and income streams, and the potential of collaborating with organisations such as RSPCA branches on particular work streams, for example the expansion of fostering schemes to cover other animals in addition to cats.

Page 5

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

Reserves Policy

The Trustees would ideally like to keep between 6 and 9 months average general expenditure equivalent to between £106,000 and £159,000 (£98,000 and £146,000 in 2022), as unrestricted reserves. This is based on an average of the last three years expenditure. The unrestricted reserves of the charity at 31 December 2023 amount £49,969 (£35,199 in 2022). In addition to this, the charity holds investments of £110,214. The total of these exceed the 9 months of average general expenditure threshold.

It is believed that should operations drastically reduce at the cattery, that this level of reserves and investments would allow sufficient time to wind up the operation in a professional and reasonable manner, enabling the meeting of its legal and moral obligations to its suppliers and staff. The policy is reviewed and updated on an annual basis and has been reviewed in light of COVID-19.

Funds relating to fixed assets and investments at 31 December 2023 amounted to £421,062 (£433,405 in 2022). Total charity funds, which are all unrestricted amounted to £471,031 (£468,604 in 2022).

Investment Policy

The investments held by the charity were inherited from previous Trustees and committees. No change is foreseen by the current Board of Trustees in terms of the investments held. In accordance with Charity Commission guidance the Trustees continue to use an Investment Manager and accordingly rely on the advice provided.

Risk Policy

The Trustees understand and accept that the management and control of risk rests with us. As such we work on a day-to-day basis with both the staff and volunteers of the charity, together with professional advisers where necessary, to ensure risks are managed to within an acceptable level. We are also supported by the National Society and our Branch Partnership Manager in this vital area.

During 2023 and to date the Board of Trustees continued to go through a period of change, with a number of Trustees resigning. We continued to review organisational governance, in light of the potential changes in the current relationship with the National Society and the impact on the charity of issues such as the vet shortage and reduced service / increased veterinary costs. To facilitate this work we have come together for additional meetings, including ones to discuss the overarching strategy and have worked with colleagues across the RSPCA family on potential projects such as introducing a small animal rehoming centre.

We believe that the risks facing the charity have remained consistent with previous years in the main. The main risks facing the charity are:

• Loss of trustees / skills and experience of trustees

• Loss of income / increased demand on the charity as a result of the difficult economic climate

• Increased cost / negative impact on animal welfare as a result of the current vet shortage

• Failure to understand the impact of planned changes in relationship with RSPCA

• Failure to recover from the impact of COVID-19, including the loss of support, financial and otherwise, from the National Society

• • Contingency and disaster recovery

• Financial and budgetary control

• Loss of income through fraud or error

• • Compliance with legislation and regulations

Page 6

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

These risks are mitigated through training, internal policies and procedures, use of social media and all appropriate avenues to reach potential trustees, volunteers, donors and supporters, bringing in extra skilled resources when necessary and working closely with colleagues across the RSPCA family.

Pay Policy for Key Management Personnel

The Trustees consider that it is the Trustees that make-up the key management personnel of the charity. The Trustees are in charge of directing and controlling, running and operating the charity on a day to day basis and all executive functions sit with us. All Trustees give of their time freely and no trustee received remuneration in the year.

There is a Remuneration Policy in place for the charity, which covers all members of staff.

Pension Liability

The pension contributions made are for an auto enrolment scheme and are therefore defined contribution and not a defined benefit scheme. As such these are all individual employee pots rather than an entity pension scheme and therefore there is no impact on the charity in this respect.

Plans for the future

The Trustees plans for the next 12 months are:

• Recruit more trustees and volunteers to support the charity

• Reach a greater proportion of the branch area

• Increase impact in terms of opening a small animal rehoming centre

• Expand the food bank and welfare support service

• Continue to develop strategies to increase legacies

• Develop strategies to increase fundraising and marketing opportunities

• Set a strategy in relation to the charity shop, including exploring options for online sales

• Review fundraising options, including Increasing the use of social media

• Continue to work on the governance and administration structures, including improving information systems and increasing use of social media for fundraising

COVID-19 and going concern

As already noted in the Trustees’ Report there has been an impact on income as a result of the COVID-19. There has been an additional pressure placed on the charity through the increases in costs as a result of inflation and a vet shortage. We believe we have worked to mitigate these influences as far as possible and the year-end results show the charity has moved into a surplus position.

A large amount of work has been untaken by members of staff to increase donations through social media campaigns, which continue to be well supported. Grants from various organisations have been applied for, some of which have been successful. The shop continues to bring in a good income, which is now outstripping pre-pandemic levels. In addition an unexpected legacy and large donation were received.

The investments we hold are for the medium to long-term and therefore expect to see a recovery from the current impact on value and income. The return on these investments is still strong at approximately 6% and we hope to see additional capital growth in the coming months.

The charity, as a branch of the RSPCA, does receive support, financial and otherwise, from other branches, the Regional Board and the National Society.

Page 7

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

We are satisfied, based on past results, that we are robust as a stand-alone organisation and will continue to work during 2024 to mitigate any legacy impacts. As a result, as at the date of this report, the Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern. As such we believe that the accounts give a true and fair view and that there are no changes required for post balance sheet events.

STRUCTURE

The charity, which is registered with the Charity Commission under number 208111, is established under the RSPCA Branch Rules effective 18 February 2009.

GOVERNANCE AND MANAGEMENT

The Trustees of The Royal Society for the Prevention of Cruelty to Animals (Ashford, Tenterden & District Branch) are responsible for the general control and management of the administration of the charity.

During the year and up to the date of the approval of the Report of the Trustees, the following were Trustees of the Charity:

S C Stoker (Chair) L A Kendall (Treasurer) S Moir (Secretary) G E Hoad I Brant C Blackledge (Resigned 2[nd] January 2023) I C Smith (Resigned 22[nd] April 2023) M Li (Resigned 28[th] June 2023) A Sheriff (Resigned 28[th] June 2023) T Rodgers (Appointed 13[th] September 2023) K Farnell (Appointed 13[th] September 2023) L Kemp (Appointed 28[th] February 2024)

The Board of Trustees must consist of between five and fourteen members, which was the case during 2023. It was acknowledged that a wider range of experience would be an advantage in light of the plans for the charity, especially around fundraising and information technology. We therefore used our trustee skills audit to continue to look for new trustees. Recruitment of new trustees is in line with the Trustee Recruitment Policy. All trustees are subject to election at the Annual General Meeting.

Page 8

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2015 (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material 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, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

s=— S C Stoker Trustee

L A Kendall Trustee

Page 9

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Year ended 31 December 2023

I report to the trustees on my examination of the financial statements of Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch ('the charity') for the year ended 31 December 2023.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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

Burgess Hodson bP

Burgess Hodgson LLP Independent Examiner

Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Page 10

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Statement of Financial Activities

Year ended 31 December 2023

		2023		2022
		Unrestricted
		fundsTotal funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	80,585	80,585	26,273
Charitable activities	5	56,480	56,480	34,308
Other trading activities	6	87,880	87,880	68,860
Investment income	7	6,962	6,962	9,077
		--------------------------------	--------------------------------	--------------------------------
Total income		231,907	231,907	138,518
		================================	================================	================================
Expenditure
Expenditure on charitable activities	8,9	226,925	226,925	214,795
		--------------------------------	--------------------------------	--------------------------------
Total expenditure		226,925	226,925	214,795
		================================	================================	================================
Net losses/(gains) on Investments	11	2,555	2,555	1,883
		--------------------------------	--------------------------------	--------------------------------
Net income/(expenditure) and net movement in funds		2,427	2,427	(78,160)
		================================	================================	================================
Reconciliation of funds
Total funds brought forward		468,604	468,604	546,764
		--------------------------------	--------------------------------	--------------------------------
Total funds carried forward		471,031	471,031	468,604
		================================	================================	================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 12 to 20 form part of these financial statements.

Page 11

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Statement of Financial Position

31 December 2023

		2023		2022
	Note	£	£	£
Fixed assets
Tangible fixed assets	16		310,848	320,636
Investments	17		110,214	112,769
			--------------------------------	--------------------------------
			421,062	433,405
Current assets
Debtors	18	12,584		8,496
Cash at bank and in hand		60,805		50,448
		----------------------------		----------------------------
		73,389		58,944
Creditors: amounts falling due within one year	19	23,420		23,745
		----------------------------		----------------------------
Net current assets			49,969	35,199
			--------------------------------	--------------------------------
Total assets less current liabilities			471,031	468,604
			--------------------------------	--------------------------------
Net assets			471,031	468,604
			================================	================================
Funds of the charity
Unrestricted funds			471,031	468,604
			--------------------------------	--------------------------------
Total charity funds	21		471,031	468,604
			================================	================================

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by: 12.to..2@af

S C Stoker Trustee

L A Kendall Trustee

The notes on pages 12 to 20 form part of these financial statements.

Page 12

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements

Year ended 31 December 2023

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 34 Station Road, Ashford, Kent, TN23 1PH.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believes 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 including investments for the charity to be able to continue as a going concern.

As already noted in the Trustees’ Report there has been an impact on income as a result of COVID-19, and there has been additional pressure placed on the charity through the increases in costs as a result of inflation and a vet shortage. The Trustees believe we have worked to mitigate these influences as far as possible and the year-end results show the charity has moved into a surplus position.

A large amount of work has been untaken by members of staff to increase donations through social media campaigns, which continue to be well supported. Grants from various organisations have been applied for, some of which have been successful. The shop continues to bring in a good income, which is now outstripping pre-pandemic levels. In addition an unexpected legacy and large donation were received.

The investments we hold are for the medium to long-term and therefore expect to see a recovery from the current impact on value and income. The return on these investments is still strong at approximately 6% and we hope to see additional capital growth in the coming months.

The charity, as a branch of the RSPCA, does receive support, financial and otherwise, from other branches, the Regional Board and the National Society.

We are satisfied, based on past results, that we are robust as a stand-alone organisation and will continue to work during 2024 to mitigate any legacy impacts. As a result, as at the date of this report, the Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern. As such we believe that the accounts give a true and fair view and that there are no changes required for post balance sheet events.

Page 13

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfillment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

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.

Income from trading activities includes income earned from fund raising events to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Interest income is recognised using the effective interest method and dividend income is recognised as the charity’s right to receive payment is established.

Income from clinic charges, collections and other fundraising is recognised on an accruals basis.

Page 14

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

• Costs of raising funds includes the costs involved in putting on fundraising events and costs involved in running the charity shop;

• Expenditure on charitable activities includes comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them. The purchase of cards and brochures is included in the Statement of Financial Activities in the year of purchase. Costs of printing publications and cards are expensed in the year they are incurred;

• Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Fixtures and fittings	-	33% straight line
Motor vehicles	-	25% straight line
Equipment	-	5% straight line

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Page 15

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

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 the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Donations
Membership subscriptions	161	161	183	183
Donations	27,096	27,096	8,034	8,034
Bequests and legacies	39,828	39,828	215	215
Grants
RSPCA Grant	13,500	13,500	9,156	9,156
Pets at Home Foundation Grant	–	–	8,685	8,685
	----------------------------	----------------------------	----------------------------	----------------------------
	80,585	80,585	26,273	26,273
	============================	============================	============================	============================

5. Charitable activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Cattery	51,936	51,936	29,416	29,416
Safe Haven	4,544	4,544	4,892	4,892
	----------------------------	----------------------------	----------------------------	----------------------------
	56,480	56,480	34,308	34,308
	============================	============================	============================	============================

Page 16

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

6. Other trading activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Shop takings	55,274	55,274	38,161	38,161
Fundraising events	8,202	8,202	6,257	6,257
RSPCA Door to Door	23,094	23,094	23,218	23,218
Other	1,310	1,310	1,224	1,224
	----------------------------	----------------------------	----------------------------	----------------------------
	87,880	87,880	68,860	68,860
	============================	============================	============================	============================
Investment income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Income from other investments	6,962	6,962	9,077	9,077
	=======================	=======================	=======================	=======================

7. Investment income

8. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Shop	6,771	6,771	6,864	6,864
Cattery	51,745	51,745	53,183	53,183
Other	568	568	1,873	1,873
Support costs	167,841	167,841	152,875	152,875
	--------------------------------	--------------------------------	--------------------------------	--------------------------------
	226,925	226,925	214,795	214,795
	================================	================================	================================	================================

9. Expenditure on charitable activities by activity type

	Activities
	undertaken	Support	Total funds	Total fund
	directly	costs	2023	2022
	£	£	£	£
Shop	6,771	4,010	10,781	7,535
Cattery	51,745	153,584	205,329	195,940
Other	568	6,398	6,966	7,495
Governance costs	–	3,849	3,849	3,825
	----------------------------	--------------------------------	--------------------------------	--------------------------------
	59,084	167,841	226,925	214,795
	============================	================================	================================	================================

Page 17

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

10. Analysis of support costs

	Shop	Cattery	Other	Total 2023	Total 2022
	£	£	£	£	£
Staff costs	–	129,973	–	129,973	124,696
Rates, water and
sewerage	2,357	4,408	–	6,765	3,686
Light and heat	1,092	8,499	–	9,591	6,854
Motor expenses	–	–	1,911	1,911	2,914
Telephone	476	1,281	–	1,757	1,436
Insurance	–	817	–	817	1,141
Legal and professional
fees	–	–	1,567	1,567	730
Other office costs	85	8,606	2,920	11,611	7,593
Governance costs	–	–	3,849	3,849	3,825
	-----------------------	--------------------------------	----------------------------	--------------------------------	--------------------------------
	4,010	153,584	10,247	167,841	152,875
	=======================	================================	============================	================================	================================

11. Net losses/(gains) on investments

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	(Gains)/ losses on other investment
	assets	2,555	2,555	1,883	1,883
		=======================	=======================	=======================	=======================
12.	Net expenditure
	Net expenditure is stated after charging/(crediting):
				2023	2022
				£	£
	Depreciation of tangible fixed assets			9,788	13,517
				=======================	============================
13.	Independent examination fees
				2023	2022
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial	statements		1,850	1,825
				=======================	=======================

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2023	2022
	£	£
Wages and salaries	124,841	120,222
Social security costs	3,485	2,941
Employer contributions to pension plans	1,647	1,533
	--------------------------------	--------------------------------
	129,973	124,696
	================================	================================

The average head count of employees during the year was 7 (2022: 7).

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

Page 18

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

15. Trustee remuneration and expenses

No member of staff earned more than £60,000 during the year (2022: Nil).

16. Tangible fixed assets

	Freehold	Fixtures and	Motor
	property	fittings	vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2023 and
31 December 2023	375,000	26,751	5,995	84,805	492,551
	================================	============================	=======================	============================	================================
Depreciation
At 1 January 2023	60,000	26,489	1,671	83,755	171,915
Charge for the year	7,500	262	1,499	527	9,788
	--------------------------------	----------------------------	-----------------------	----------------------------	--------------------------------
At 31 December 2023	67,500	26,751	3,170	84,282	181,703
	================================	============================	=======================	============================	================================
Carrying amount
At 31 December 2023	307,500	–	2,825	523	310,848
	================================	============================	=======================	============================	================================
At 31 December 2022	315,000	262	4,324	1,050	320,636
	================================	============================	=======================	============================	================================

17. Investments

	Other
	investments
	£
Cost or valuation
At 1 January 2023	112,769
Additions	–
Fair value movements	(2,555)
	--------------------------------
At 31 December 2023	110,214
	================================
Impairment
At 1 January 2023 and 31 December 2023	–
	================================
Carrying amount
At 31 December 2023	110,214
	================================
At 31 December 2022	112,769
	================================

All investments shown above are held at valuation.

18. Debtors

	2023	2022
	£	£
Trade debtors	1,731	157
Prepayments and accrued income	3,856	3,771
Other debtors	6,997	4,568
	----------------------------	-----------------------
	12,584	8,496
	============================	=======================

Page 19

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

19. Creditors: amounts falling due within one year

	2023	2022
	£	£
Trade creditors	11,473	12,108
Accruals and deferred income	4,809	3,441
Social security and other taxes	2,025	585
Other creditors	5,113	7,611
	----------------------------	----------------------------
	23,420	23,745
	============================	============================

20. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,647 (2022: £1,533).

21. Analysis of charitable funds

Unrestricted funds

						At
	At				Gains and	31 Dec 202
	1 Jan 2023	Income	Expenditure	Transfers	losses	3
	£	£	£	£	£	£
General funds	35,199	231,907	(226,925)	12,343	(2,555)	49,969
Fixed asset
reserve	320,636	–	–	(9,788)	–	310,848
Investment
reserve	112,769	–	–	(2,555)	–	110,214
	--------------------------------	--------------------------------	--------------------------------	----------------------------	-----------------------	--------------------------------
	468,604	231,907	(226,925)	–	(2,555)	471,031
	================================	================================	================================	============================	=======================	================================
						At
	At				Gains and	31 Dec 202
	1 Jan 2022	Income	Expenditure	Transfers	losses	2
	£	£	£	£	£	£
General funds	27,593	138,518	(214,795)	85,766	(1,883)	35,199
Fixed asset
reserve	334,153	–	–	(13,517)	–	320,636
Investment
reserve	185,018	–	–	(72,249)	–	112,769
	--------------------------------	--------------------------------	--------------------------------	----------------------------	-----------------------	--------------------------------
	546,764	138,518	(214,795)	–	(1,883)	468,604
	================================	================================	================================	============================	=======================	================================

Page 20

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

22. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2023
	£	£
Tangible fixed assets	310,848	310,848
Investments	110,214	110,214
Current assets	73,389	73,389
Creditors less than 1 year	(23,420)	(23,420)
	--------------------------------	--------------------------------
Net assets	471,031	471,031
	================================	================================
	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	320,636	320,636
Investments	112,769	112,769
Current assets	58,944	58,944
Creditors less than 1 year	(23,745)	(23,745)
	--------------------------------	--------------------------------
Net assets	468,604	468,604
	================================	================================

Page 21

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Management Information

Year ended 31 December 2023

The following pages do not form part of the financial statements.

Page 22

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Detailed Statement of Financial Activities

Year ended 31 December 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Membership subscriptions	161	183
Donations	27,096	8,034
Bequests and legacies	39,828	215
RSPCA Grant	13,500	9,156
Pets at Home Foundation Grant	–	8,685
	----------------------------	----------------------------
	80,585	26,273
	----------------------------	----------------------------
Charitable activities
Cattery	51,936	29,416
Safe Haven	4,544	4,892
	----------------------------	----------------------------
	56,480	34,308
	----------------------------	----------------------------
Other trading activities
Shop takings	55,274	38,161
Fundraising events	8,202	6,257
RSPCA Door to Door	23,094	23,218
Other	1,310	1,224
	----------------------------	----------------------------
	87,880	68,860
	----------------------------	----------------------------
Investment income
Income from other investments	6,962	9,077
	-----------------------	-----------------------
	--------------------------------	--------------------------------
Total income	231,907	138,518
	================================	================================

Page 23

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Detailed Statement of Financial Activities (continued)

Year ended 31 December 2023

	2023	2022
	£	£
Expenditure
Expenditure on charitable activities
Purchases	39,577	31,194
Wages and salaries	124,841	120,222
Employer's NIC	3,485	2,941
Pension costs	1,647	1,533
Rent	6,750	6,750
Rates and water	8,571	5,299
Light and heat	9,591	6,854
Repairs and maintenance	1,163	8,846
Insurance	817	1,141
Motor vehicle expenses	1,911	2,914
Legal and professional fees	5,416	4,555
Telephone	1,757	1,436
Other office costs	11,611	7,593
Depreciation	9,788	13,517
	--------------------------------	--------------------------------
	226,925	214,795
	--------------------------------	--------------------------------
	--------------------------------	--------------------------------
Total expenditure	226,925	214,795
	================================	================================
Net losses/(gains) on Investments
(Gains)/ losses on other investment assets	2,555	1,883
	--------------------------------	--------------------------------
	-----------------------	----------------------------
Net income/(expenditure)	2,427	(78,160)
	=======================	============================

Page 24

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Detailed Statement of Financial Activities

Year ended 31 December 2023

	2023	2022
	£	£
Expenditure on charitable activities
Shop
Activities undertaken directly
Shop - rent	6,750	6,750
Shop - repairs & maintenance	21	114
	-----------------------	-----------------------
	6,771	6,864
	-----------------------	-----------------------
Support costs
Shop - rates & water	2,357	(1,063)
Shop - light & heat	1,092	906
Shop - telephone	476	687
Shop - other office costs	85	141
	-----------------------	-----------------------
	4,010	671
	-----------------------	-----------------------
Cattery
Activities undertaken directly
Cattery - purchases	39,009	29,366
Cattery - rates & water	1,806	1,613
Cattery - repairs & maintenance	1,142	8,687
Cattery - Depreciation	9,788	13,517
	----------------------------	----------------------------
	51,745	53,183
	----------------------------	----------------------------
Support costs
Cattery - wages & salaries	124,841	120,222
Cattery - employer's NIC	3,485	2,941
Cattery - pension costs	1,647	1,533
Cattery - rates & water	4,408	4,749
Cattery - light & heat	8,499	5,948
Cattery - insurance	817	1,141
Cattery - telephone	1,281	749
Cattery - other office costs	8,606	5,474
	--------------------------------	--------------------------------
	153,584	142,757
	--------------------------------	--------------------------------
Other
Activities undertaken directly
Other - purchases	568	1,828
Other - repairs & maintenance	–	45

-----------------------------------568 1,873

Carried forward

Page 25

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Detailed Statement of Financial Activities (continued)

Year ended 31 December 2023

	2023	2022
	£	£
Brought forward	568	1,873
	--------------	-----------------------
	568	1,873
	--------------	-----------------------
Support costs
Other - motor expenses	1,911	2,914
Other - legal and professional fees	1,567	730
Other - other office costs	2,920	1,978
	-----------------------	-----------------------
	6,398	5,622
	-----------------------	-----------------------
Governance costs
Governance costs - accountancy fees	1,850	1,825
Governance costs - financial advice	1,999	2,000
	-----------------------	-----------------------
	3,849	3,825
	-----------------------	-----------------------
	--------------------------------	--------------------------------
Expenditure on charitable activities	226,925	214,795
	================================	================================

CHARITY REGISTRATION NUMBER: 208111

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch Unaudited Financial Statements

31 December 2023

BURGESS HODGSON LLP

Chartered accountants Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Financial Statements

Year ended 31 December 2023

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	9
Statement of financial activities	10
Statement of financial position	11
Notes to the financial statements	12
The following pages do not form part of the financial statements
Detailed statement of financial activities	22
Notes to the detailed statement of financial activities	24

Page 1

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2023.

Reference and administrative details

Registered charity name

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Charity registration number

Principal office

208111 34 Station Road Ashford Kent TN23 1PH

The trustees

S C Stoker (Chair) L A Kendall (Treasurer) S Moir (Secretary) G E Hoad I Brant C Blackledge (Resigned 2[nd] January 2023) I C Smith (Resigned 22[nd] April 2023) M Li (Resigned 28[th] June 2023) A Sheriff (Resigned 28[th] June 2023) T Rodgers (Appointed 13[th] September 2023) K Farnell (Appointed 13[th] September 2023) L Kemp (Appointed 28[th] February 2024)

REPORT OF THE TRUSTEES

The Trustees present their report and financial statements of the charity for the year ended 31 December 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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) (Charities SORP (FRS 102)) (as amended for accounting periods commencing from 1 January 2019).

Consideration has also been given to the additional guidance issued by the Charities SORP Committee in March 2020, entitled ‘Implications of COVID-19 control measures and charity financial reporting’.

Page 2

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

OBJECTIVES AND ACTIVITIES

Purpose

The RSPCA Kent, Ashford, Tenterden & District Branch is a registered charity. The object of the charity is to "promote kindness and to prevent and suppress cruelty to animals, and do all such lawful acts as the branch may consider to be conducive or incidental to the attainment of these objects".

Main Activities

The main activities of the charity during 2023 were:

• Running the Ashford Cattery with the associated income, including through our sponsorship scheme

• Running the charity shop in Ashford

• Fundraising, donations and membership

• Managing our investments

• Supporting the local RSPCA Inspectors, Animal Welfare Officers and Animal Collection Officers

• Supporting and working with the other branches within the RSPCA network

• Supporting the communities within our branch areas with initiatives such as the pet food bank

Public Benefit Statement

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

ACHIEVEMENTS AND PERFORMANCE

Significant Activities

Despite three really difficult years, once again we entered a new financial year on 1[st] January 2023 optimistic about the future. We have amazing staff, volunteers and supporters who work hard together to make us a success and this always gives us cause to be hopeful. We were looking to widen our reach not only in terms of our geographical area within the branch boundaries, which goes beyond Ashford and Tenterden, covering parts of Romney Marsh etc., but also changing the layout of the cattery to enable us to meet licencing conditions for other small animals. As ever, we planned to continue with the work we do to provide essential support to the wider RSPCA.

During the year we received a very generous legacy and support from the national society in terms of not only the door-to-door grant but also grants from the regional board to support the work we do in relation to neutering and welfare support. The shop had an amazing year, which continues in 2024.

We were also lucky enough to receive a large donation from Battersea Dogs and Cats Home, as following generous public donations in Paul O’Grady’s name, and to mark 11 years since Paul was made their Ambassador, Battersea chose to honour five animal charities close to Paul’s heart, which included us. We would like to thank Battersea for this extremely kind donation and Paul for the support he so generously gave us over the years.

We received income of £51,936 in 2023 from the cattery (£29,416 in 2022).

The combination of these income streams has meant that income increased by almost 70%. Although costs, as expected, also increased this was only by 6%. We are so pleased and proud to note that this means the charity has made a surplus in 2023.

Page 3

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

Our achievements for 2023 are something to be extremely proud of and are as follows (2022 figures are given in brackets):

• We took in 244 cats (258) and rehomed 244 (239);

• We neutered 131 animals (168) including 24 (36) owned by members of the public;

• We microchipped 98 animals (143) including 3 (35) owned by members of the public; and

• We provided help with veterinary care through our Welfare Assistance Scheme for 24 animals (18).

We would like to thank all those people who contribute to the success of the charity and support us through time, fundraising activities, financial discounts or advertising. They include local businesses, veterinary surgeries, vets, branch members, staff and volunteers and local press. We would also like to thank the RSPCA Regional Board for the grants given during the year and other organisations who continue to support our work. Lastly we would like to thank the public for their ongoing support of the charity. Our success would not be possible without them, whatever the economic conditions. We continue to be truly humbled by the contributions made, whether financial, time or in terms of encouragement through social media.

The Branch Charity Shop (est.2003)

The shop had an extremely good year with sales outstripping pre-pandemic levels. Income increased by 45%. This has been vital to the charity’s income stream adding essential cash to our revenue. Whilst not directly working with animals the cash from the shop is a large part of the charity being able to run our rehoming centre plus all the other animal welfare work we undertake.

The Trustees would like to thank all the volunteers in the shop for their time and dedication. We know working in a retail environment is not easy at times. We would also like to thank our staff for their support in ensuring the shop continues to be successful. Last but not least we thank all our customers for supporting us in the last year.

The shop raised £55,274 during 2023, compared to £38,161 for 2022.

Fundraising, Donations and Membership

During 2023 we continued to utilise social media to make appeals and for fundraising. Our face-to-face events also took place. Total money raised from fundraising events during the year were £8,202 (£6,257 in 2022). In addition, total donations amounted to £27,096, including the £20,000 donation from Battersea (£8,034 in 2022). We would like to thank everyone who has responded so generously to our appeals and to our staff who work extremely hard on the design of the campaigns and monitor the response. We would like to thank the members of the Fundraising Committee for the time they give up and enthusiasm they have for raising money for the charity. As always it is much appreciated. It is heartening to see fundraising increase after the last few difficult years.

During the year we were grateful to be awarded grants from the Regional Board of the RSPCA. The Regional Board continues to support the charity in 2024. We would like to thank the National Society, the Regional Board and all the relevant staff and trustees across the RSPCA family for their support.

We continue to run our sponsorship scheme, currently known as Blake’s Fund, named after a kitten that we hand reared at the cattery during lock-down. During 2023 this raised £4,544 (£4,892 in 2022).

We also continue to receive the RSPCA Door to Door income, which during 2023 amounted to £23,094 (£23,218 in 2022).

Page 4

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

Managing our Investments

During 2023 we continued to use an investment manager to oversee our investment portfolio and provide professional advice as and when required. The year-end investment portfolio sat at £110,214 (£112,769 in 2022). Income from investments was £6,962, compared to £9,077 in 2022. The expected income yield for 2023 was 5.58%. The actual yield was higher at 6.32%.

Supporting the local RSPCA Inspectors, Animal Welfare Officers and Animal Collection Officers

As with previous years we continued to support the work of the local RSPCA Inspectors, Animal Welfare Officers and Animal Collection Officers, working on complaints of cruelty to animals and helping with the collections and rescues of animals in distress. During 2023 we supported the collection of injured and stray cats and provided financial aid to a number of domestic animals that needed veterinary treatment.

Impact of COVID-19

Whilst the impact of COVID-19 on the main activities of the charity was less during 2023 than the previous years, the charity did still have to work within a difficult economic situation. We believe that the cost of living crisis and vet shortage had and continues to have a greater impact on the organisation now than COVID-19 related restrictions, which are no longer enforced from a legal point of view. We are hopeful therefore that this will be the last report that includes this section.

FINANCIAL REVIEW

Income for the year amounted to £231,907 (£138,518 in 2022), which is an increase of almost 70% and an absolute increase of £93,389. This reflects an extremely positive move forward. For the first time in 7 years the charity made a surplus for the year.

The main sources of income changed from 2022, with legacies and donations seeing a large increase. The main sources of income were cattery income of £51,936 (£29,416 in 2022), total fundraising of £31,296 (£29,475 in 2022), shop takings of £55,274 (£38,161 in 2022), donations of £27,096 (£8,034 in 2022) and bequests and legacies of £39,828 (£215 in 2022).

Total expenditure for the year amounted to £226,925, compared to £214,795 in 2022.

This resulted in a surplus for the year of £4,982 (deficit £76,277 in 2022). After taking account of movements on the charity’s investments this resulted in an overall increase in funds of £2,427 (deficit £78,160 in 2022).

The board of trustees continued, as in previous years, to review the finances of the charity on a regular basis. Board meetings are held 11 times a year as a matter of course however during 2023 a number of additional meetings were held to discuss strategic and operational issues. During these meetings numerous issues were discussed, which included although were not limited to, the review of expenditure and income streams, and the potential of collaborating with organisations such as RSPCA branches on particular work streams, for example the expansion of fostering schemes to cover other animals in addition to cats.

Page 5

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

Reserves Policy

The Trustees would ideally like to keep between 6 and 9 months average general expenditure equivalent to between £106,000 and £159,000 (£98,000 and £146,000 in 2022), as unrestricted reserves. This is based on an average of the last three years expenditure. The unrestricted reserves of the charity at 31 December 2023 amount £49,969 (£35,199 in 2022). In addition to this, the charity holds investments of £110,214. The total of these exceed the 9 months of average general expenditure threshold.

It is believed that should operations drastically reduce at the cattery, that this level of reserves and investments would allow sufficient time to wind up the operation in a professional and reasonable manner, enabling the meeting of its legal and moral obligations to its suppliers and staff. The policy is reviewed and updated on an annual basis and has been reviewed in light of COVID-19.

Funds relating to fixed assets and investments at 31 December 2023 amounted to £421,062 (£433,405 in 2022). Total charity funds, which are all unrestricted amounted to £471,031 (£468,604 in 2022).

Investment Policy

The investments held by the charity were inherited from previous Trustees and committees. No change is foreseen by the current Board of Trustees in terms of the investments held. In accordance with Charity Commission guidance the Trustees continue to use an Investment Manager and accordingly rely on the advice provided.

Risk Policy

The Trustees understand and accept that the management and control of risk rests with us. As such we work on a day-to-day basis with both the staff and volunteers of the charity, together with professional advisers where necessary, to ensure risks are managed to within an acceptable level. We are also supported by the National Society and our Branch Partnership Manager in this vital area.

During 2023 and to date the Board of Trustees continued to go through a period of change, with a number of Trustees resigning. We continued to review organisational governance, in light of the potential changes in the current relationship with the National Society and the impact on the charity of issues such as the vet shortage and reduced service / increased veterinary costs. To facilitate this work we have come together for additional meetings, including ones to discuss the overarching strategy and have worked with colleagues across the RSPCA family on potential projects such as introducing a small animal rehoming centre.

We believe that the risks facing the charity have remained consistent with previous years in the main. The main risks facing the charity are:

• Loss of trustees / skills and experience of trustees

• Loss of income / increased demand on the charity as a result of the difficult economic climate

• Increased cost / negative impact on animal welfare as a result of the current vet shortage

• Failure to understand the impact of planned changes in relationship with RSPCA

• Failure to recover from the impact of COVID-19, including the loss of support, financial and otherwise, from the National Society

• • Contingency and disaster recovery

• Financial and budgetary control

• Loss of income through fraud or error

• • Compliance with legislation and regulations

Page 6

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

These risks are mitigated through training, internal policies and procedures, use of social media and all appropriate avenues to reach potential trustees, volunteers, donors and supporters, bringing in extra skilled resources when necessary and working closely with colleagues across the RSPCA family.

Pay Policy for Key Management Personnel

The Trustees consider that it is the Trustees that make-up the key management personnel of the charity. The Trustees are in charge of directing and controlling, running and operating the charity on a day to day basis and all executive functions sit with us. All Trustees give of their time freely and no trustee received remuneration in the year.

There is a Remuneration Policy in place for the charity, which covers all members of staff.

Pension Liability

The pension contributions made are for an auto enrolment scheme and are therefore defined contribution and not a defined benefit scheme. As such these are all individual employee pots rather than an entity pension scheme and therefore there is no impact on the charity in this respect.

Plans for the future

The Trustees plans for the next 12 months are:

• Recruit more trustees and volunteers to support the charity

• Reach a greater proportion of the branch area

• Increase impact in terms of opening a small animal rehoming centre

• Expand the food bank and welfare support service

• Continue to develop strategies to increase legacies

• Develop strategies to increase fundraising and marketing opportunities

• Set a strategy in relation to the charity shop, including exploring options for online sales

• Review fundraising options, including Increasing the use of social media

• Continue to work on the governance and administration structures, including improving information systems and increasing use of social media for fundraising

COVID-19 and going concern

As already noted in the Trustees’ Report there has been an impact on income as a result of the COVID-19. There has been an additional pressure placed on the charity through the increases in costs as a result of inflation and a vet shortage. We believe we have worked to mitigate these influences as far as possible and the year-end results show the charity has moved into a surplus position.

A large amount of work has been untaken by members of staff to increase donations through social media campaigns, which continue to be well supported. Grants from various organisations have been applied for, some of which have been successful. The shop continues to bring in a good income, which is now outstripping pre-pandemic levels. In addition an unexpected legacy and large donation were received.

The investments we hold are for the medium to long-term and therefore expect to see a recovery from the current impact on value and income. The return on these investments is still strong at approximately 6% and we hope to see additional capital growth in the coming months.

The charity, as a branch of the RSPCA, does receive support, financial and otherwise, from other branches, the Regional Board and the National Society.

Page 7

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

We are satisfied, based on past results, that we are robust as a stand-alone organisation and will continue to work during 2024 to mitigate any legacy impacts. As a result, as at the date of this report, the Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern. As such we believe that the accounts give a true and fair view and that there are no changes required for post balance sheet events.

STRUCTURE

The charity, which is registered with the Charity Commission under number 208111, is established under the RSPCA Branch Rules effective 18 February 2009.

GOVERNANCE AND MANAGEMENT

The Trustees of The Royal Society for the Prevention of Cruelty to Animals (Ashford, Tenterden & District Branch) are responsible for the general control and management of the administration of the charity.

During the year and up to the date of the approval of the Report of the Trustees, the following were Trustees of the Charity:

S C Stoker (Chair) L A Kendall (Treasurer) S Moir (Secretary) G E Hoad I Brant C Blackledge (Resigned 2[nd] January 2023) I C Smith (Resigned 22[nd] April 2023) M Li (Resigned 28[th] June 2023) A Sheriff (Resigned 28[th] June 2023) T Rodgers (Appointed 13[th] September 2023) K Farnell (Appointed 13[th] September 2023) L Kemp (Appointed 28[th] February 2024)

The Board of Trustees must consist of between five and fourteen members, which was the case during 2023. It was acknowledged that a wider range of experience would be an advantage in light of the plans for the charity, especially around fundraising and information technology. We therefore used our trustee skills audit to continue to look for new trustees. Recruitment of new trustees is in line with the Trustee Recruitment Policy. All trustees are subject to election at the Annual General Meeting.

Page 8

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Trustees' Annual Report

Year ended 31 December 2023

TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP 2015 (FRS 102);

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material 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, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

s=— S C Stoker Trustee

L A Kendall Trustee

Page 9

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Year ended 31 December 2023

I report to the trustees on my examination of the financial statements of Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch ('the charity') for the year ended 31 December 2023.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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

Burgess Hodson bP

Burgess Hodgson LLP Independent Examiner

Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Page 10

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Statement of Financial Activities

Year ended 31 December 2023

		2023		2022
		Unrestricted
		fundsTotal funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	80,585	80,585	26,273
Charitable activities	5	56,480	56,480	34,308
Other trading activities	6	87,880	87,880	68,860
Investment income	7	6,962	6,962	9,077
		--------------------------------	--------------------------------	--------------------------------
Total income		231,907	231,907	138,518
		================================	================================	================================
Expenditure
Expenditure on charitable activities	8,9	226,925	226,925	214,795
		--------------------------------	--------------------------------	--------------------------------
Total expenditure		226,925	226,925	214,795
		================================	================================	================================
Net losses/(gains) on Investments	11	2,555	2,555	1,883
		--------------------------------	--------------------------------	--------------------------------
Net income/(expenditure) and net movement in funds		2,427	2,427	(78,160)
		================================	================================	================================
Reconciliation of funds
Total funds brought forward		468,604	468,604	546,764
		--------------------------------	--------------------------------	--------------------------------
Total funds carried forward		471,031	471,031	468,604
		================================	================================	================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 12 to 20 form part of these financial statements.

Page 11

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Statement of Financial Position

31 December 2023

		2023		2022
	Note	£	£	£
Fixed assets
Tangible fixed assets	16		310,848	320,636
Investments	17		110,214	112,769
			--------------------------------	--------------------------------
			421,062	433,405
Current assets
Debtors	18	12,584		8,496
Cash at bank and in hand		60,805		50,448
		----------------------------		----------------------------
		73,389		58,944
Creditors: amounts falling due within one year	19	23,420		23,745
		----------------------------		----------------------------
Net current assets			49,969	35,199
			--------------------------------	--------------------------------
Total assets less current liabilities			471,031	468,604
			--------------------------------	--------------------------------
Net assets			471,031	468,604
			================================	================================
Funds of the charity
Unrestricted funds			471,031	468,604
			--------------------------------	--------------------------------
Total charity funds	21		471,031	468,604
			================================	================================

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by: 12.to..2@af

S C Stoker Trustee

L A Kendall Trustee

The notes on pages 12 to 20 form part of these financial statements.

Page 12

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements

Year ended 31 December 2023

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 34 Station Road, Ashford, Kent, TN23 1PH.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believes 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 including investments for the charity to be able to continue as a going concern.

As already noted in the Trustees’ Report there has been an impact on income as a result of COVID-19, and there has been additional pressure placed on the charity through the increases in costs as a result of inflation and a vet shortage. The Trustees believe we have worked to mitigate these influences as far as possible and the year-end results show the charity has moved into a surplus position.

A large amount of work has been untaken by members of staff to increase donations through social media campaigns, which continue to be well supported. Grants from various organisations have been applied for, some of which have been successful. The shop continues to bring in a good income, which is now outstripping pre-pandemic levels. In addition an unexpected legacy and large donation were received.

The investments we hold are for the medium to long-term and therefore expect to see a recovery from the current impact on value and income. The return on these investments is still strong at approximately 6% and we hope to see additional capital growth in the coming months.

The charity, as a branch of the RSPCA, does receive support, financial and otherwise, from other branches, the Regional Board and the National Society.

We are satisfied, based on past results, that we are robust as a stand-alone organisation and will continue to work during 2024 to mitigate any legacy impacts. As a result, as at the date of this report, the Board of Trustees are confident that the charity will continue to be able to operate during the next 12 months and is therefore currently a going concern. As such we believe that the accounts give a true and fair view and that there are no changes required for post balance sheet events.

Page 13

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfillment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

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.

Income from trading activities includes income earned from fund raising events to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Interest income is recognised using the effective interest method and dividend income is recognised as the charity’s right to receive payment is established.

Income from clinic charges, collections and other fundraising is recognised on an accruals basis.

Page 14

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

• Costs of raising funds includes the costs involved in putting on fundraising events and costs involved in running the charity shop;

• Expenditure on charitable activities includes comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them. The purchase of cards and brochures is included in the Statement of Financial Activities in the year of purchase. Costs of printing publications and cards are expensed in the year they are incurred;

• Other expenditure represents those items not falling into the categories above.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Fixtures and fittings	-	33% straight line
Motor vehicles	-	25% straight line
Equipment	-	5% straight line

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Page 15

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

3. Accounting policies (continued)

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

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 the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Donations
Membership subscriptions	161	161	183	183
Donations	27,096	27,096	8,034	8,034
Bequests and legacies	39,828	39,828	215	215
Grants
RSPCA Grant	13,500	13,500	9,156	9,156
Pets at Home Foundation Grant	–	–	8,685	8,685
	----------------------------	----------------------------	----------------------------	----------------------------
	80,585	80,585	26,273	26,273
	============================	============================	============================	============================

5. Charitable activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Cattery	51,936	51,936	29,416	29,416
Safe Haven	4,544	4,544	4,892	4,892
	----------------------------	----------------------------	----------------------------	----------------------------
	56,480	56,480	34,308	34,308
	============================	============================	============================	============================

Page 16

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

6. Other trading activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Shop takings	55,274	55,274	38,161	38,161
Fundraising events	8,202	8,202	6,257	6,257
RSPCA Door to Door	23,094	23,094	23,218	23,218
Other	1,310	1,310	1,224	1,224
	----------------------------	----------------------------	----------------------------	----------------------------
	87,880	87,880	68,860	68,860
	============================	============================	============================	============================
Investment income
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Income from other investments	6,962	6,962	9,077	9,077
	=======================	=======================	=======================	=======================

7. Investment income

8. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2023	Funds	2022
	£	£	£	£
Shop	6,771	6,771	6,864	6,864
Cattery	51,745	51,745	53,183	53,183
Other	568	568	1,873	1,873
Support costs	167,841	167,841	152,875	152,875
	--------------------------------	--------------------------------	--------------------------------	--------------------------------
	226,925	226,925	214,795	214,795
	================================	================================	================================	================================

9. Expenditure on charitable activities by activity type

	Activities
	undertaken	Support	Total funds	Total fund
	directly	costs	2023	2022
	£	£	£	£
Shop	6,771	4,010	10,781	7,535
Cattery	51,745	153,584	205,329	195,940
Other	568	6,398	6,966	7,495
Governance costs	–	3,849	3,849	3,825
	----------------------------	--------------------------------	--------------------------------	--------------------------------
	59,084	167,841	226,925	214,795
	============================	================================	================================	================================

Page 17

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

10. Analysis of support costs

	Shop	Cattery	Other	Total 2023	Total 2022
	£	£	£	£	£
Staff costs	–	129,973	–	129,973	124,696
Rates, water and
sewerage	2,357	4,408	–	6,765	3,686
Light and heat	1,092	8,499	–	9,591	6,854
Motor expenses	–	–	1,911	1,911	2,914
Telephone	476	1,281	–	1,757	1,436
Insurance	–	817	–	817	1,141
Legal and professional
fees	–	–	1,567	1,567	730
Other office costs	85	8,606	2,920	11,611	7,593
Governance costs	–	–	3,849	3,849	3,825
	-----------------------	--------------------------------	----------------------------	--------------------------------	--------------------------------
	4,010	153,584	10,247	167,841	152,875
	=======================	================================	============================	================================	================================

11. Net losses/(gains) on investments

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	(Gains)/ losses on other investment
	assets	2,555	2,555	1,883	1,883
		=======================	=======================	=======================	=======================
12.	Net expenditure
	Net expenditure is stated after charging/(crediting):
				2023	2022
				£	£
	Depreciation of tangible fixed assets			9,788	13,517
				=======================	============================
13.	Independent examination fees
				2023	2022
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial	statements		1,850	1,825
				=======================	=======================

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2023	2022
	£	£
Wages and salaries	124,841	120,222
Social security costs	3,485	2,941
Employer contributions to pension plans	1,647	1,533
	--------------------------------	--------------------------------
	129,973	124,696
	================================	================================

The average head count of employees during the year was 7 (2022: 7).

No employee received employee benefits of more than £60,000 during the year (2022: Nil).

Page 18

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

15. Trustee remuneration and expenses

No member of staff earned more than £60,000 during the year (2022: Nil).

16. Tangible fixed assets

	Freehold	Fixtures and	Motor
	property	fittings	vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2023 and
31 December 2023	375,000	26,751	5,995	84,805	492,551
	================================	============================	=======================	============================	================================
Depreciation
At 1 January 2023	60,000	26,489	1,671	83,755	171,915
Charge for the year	7,500	262	1,499	527	9,788
	--------------------------------	----------------------------	-----------------------	----------------------------	--------------------------------
At 31 December 2023	67,500	26,751	3,170	84,282	181,703
	================================	============================	=======================	============================	================================
Carrying amount
At 31 December 2023	307,500	–	2,825	523	310,848
	================================	============================	=======================	============================	================================
At 31 December 2022	315,000	262	4,324	1,050	320,636
	================================	============================	=======================	============================	================================

17. Investments

	Other
	investments
	£
Cost or valuation
At 1 January 2023	112,769
Additions	–
Fair value movements	(2,555)
	--------------------------------
At 31 December 2023	110,214
	================================
Impairment
At 1 January 2023 and 31 December 2023	–
	================================
Carrying amount
At 31 December 2023	110,214
	================================
At 31 December 2022	112,769
	================================

All investments shown above are held at valuation.

18. Debtors

	2023	2022
	£	£
Trade debtors	1,731	157
Prepayments and accrued income	3,856	3,771
Other debtors	6,997	4,568
	----------------------------	-----------------------
	12,584	8,496
	============================	=======================

Page 19

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

19. Creditors: amounts falling due within one year

	2023	2022
	£	£
Trade creditors	11,473	12,108
Accruals and deferred income	4,809	3,441
Social security and other taxes	2,025	585
Other creditors	5,113	7,611
	----------------------------	----------------------------
	23,420	23,745
	============================	============================

20. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,647 (2022: £1,533).

21. Analysis of charitable funds

Unrestricted funds

						At
	At				Gains and	31 Dec 202
	1 Jan 2023	Income	Expenditure	Transfers	losses	3
	£	£	£	£	£	£
General funds	35,199	231,907	(226,925)	12,343	(2,555)	49,969
Fixed asset
reserve	320,636	–	–	(9,788)	–	310,848
Investment
reserve	112,769	–	–	(2,555)	–	110,214
	--------------------------------	--------------------------------	--------------------------------	----------------------------	-----------------------	--------------------------------
	468,604	231,907	(226,925)	–	(2,555)	471,031
	================================	================================	================================	============================	=======================	================================
						At
	At				Gains and	31 Dec 202
	1 Jan 2022	Income	Expenditure	Transfers	losses	2
	£	£	£	£	£	£
General funds	27,593	138,518	(214,795)	85,766	(1,883)	35,199
Fixed asset
reserve	334,153	–	–	(13,517)	–	320,636
Investment
reserve	185,018	–	–	(72,249)	–	112,769
	--------------------------------	--------------------------------	--------------------------------	----------------------------	-----------------------	--------------------------------
	546,764	138,518	(214,795)	–	(1,883)	468,604
	================================	================================	================================	============================	=======================	================================

Page 20

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Financial Statements (continued)

Year ended 31 December 2023

22. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2023
	£	£
Tangible fixed assets	310,848	310,848
Investments	110,214	110,214
Current assets	73,389	73,389
Creditors less than 1 year	(23,420)	(23,420)
	--------------------------------	--------------------------------
Net assets	471,031	471,031
	================================	================================
	Unrestricted	Total Funds
	Funds	2022
	£	£
Tangible fixed assets	320,636	320,636
Investments	112,769	112,769
Current assets	58,944	58,944
Creditors less than 1 year	(23,745)	(23,745)
	--------------------------------	--------------------------------
Net assets	468,604	468,604
	================================	================================

Page 21

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Management Information

Year ended 31 December 2023

The following pages do not form part of the financial statements.

Page 22

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Detailed Statement of Financial Activities

Year ended 31 December 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Membership subscriptions	161	183
Donations	27,096	8,034
Bequests and legacies	39,828	215
RSPCA Grant	13,500	9,156
Pets at Home Foundation Grant	–	8,685
	----------------------------	----------------------------
	80,585	26,273
	----------------------------	----------------------------
Charitable activities
Cattery	51,936	29,416
Safe Haven	4,544	4,892
	----------------------------	----------------------------
	56,480	34,308
	----------------------------	----------------------------
Other trading activities
Shop takings	55,274	38,161
Fundraising events	8,202	6,257
RSPCA Door to Door	23,094	23,218
Other	1,310	1,224
	----------------------------	----------------------------
	87,880	68,860
	----------------------------	----------------------------
Investment income
Income from other investments	6,962	9,077
	-----------------------	-----------------------
	--------------------------------	--------------------------------
Total income	231,907	138,518
	================================	================================

Page 23

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Detailed Statement of Financial Activities (continued)

Year ended 31 December 2023

	2023	2022
	£	£
Expenditure
Expenditure on charitable activities
Purchases	39,577	31,194
Wages and salaries	124,841	120,222
Employer's NIC	3,485	2,941
Pension costs	1,647	1,533
Rent	6,750	6,750
Rates and water	8,571	5,299
Light and heat	9,591	6,854
Repairs and maintenance	1,163	8,846
Insurance	817	1,141
Motor vehicle expenses	1,911	2,914
Legal and professional fees	5,416	4,555
Telephone	1,757	1,436
Other office costs	11,611	7,593
Depreciation	9,788	13,517
	--------------------------------	--------------------------------
	226,925	214,795
	--------------------------------	--------------------------------
	--------------------------------	--------------------------------
Total expenditure	226,925	214,795
	================================	================================
Net losses/(gains) on Investments
(Gains)/ losses on other investment assets	2,555	1,883
	--------------------------------	--------------------------------
	-----------------------	----------------------------
Net income/(expenditure)	2,427	(78,160)
	=======================	============================

Page 24

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Detailed Statement of Financial Activities

Year ended 31 December 2023

	2023	2022
	£	£
Expenditure on charitable activities
Shop
Activities undertaken directly
Shop - rent	6,750	6,750
Shop - repairs & maintenance	21	114
	-----------------------	-----------------------
	6,771	6,864
	-----------------------	-----------------------
Support costs
Shop - rates & water	2,357	(1,063)
Shop - light & heat	1,092	906
Shop - telephone	476	687
Shop - other office costs	85	141
	-----------------------	-----------------------
	4,010	671
	-----------------------	-----------------------
Cattery
Activities undertaken directly
Cattery - purchases	39,009	29,366
Cattery - rates & water	1,806	1,613
Cattery - repairs & maintenance	1,142	8,687
Cattery - Depreciation	9,788	13,517
	----------------------------	----------------------------
	51,745	53,183
	----------------------------	----------------------------
Support costs
Cattery - wages & salaries	124,841	120,222
Cattery - employer's NIC	3,485	2,941
Cattery - pension costs	1,647	1,533
Cattery - rates & water	4,408	4,749
Cattery - light & heat	8,499	5,948
Cattery - insurance	817	1,141
Cattery - telephone	1,281	749
Cattery - other office costs	8,606	5,474
	--------------------------------	--------------------------------
	153,584	142,757
	--------------------------------	--------------------------------
Other
Activities undertaken directly
Other - purchases	568	1,828
Other - repairs & maintenance	–	45

-----------------------------------568 1,873

Carried forward

Page 25

Royal Society for the Prevention of Cruelty to Animals Kent, Ashford, Tenterden and District Branch

Notes to the Detailed Statement of Financial Activities (continued)

Year ended 31 December 2023

	2023	2022
	£	£
Brought forward	568	1,873
	--------------	-----------------------
	568	1,873
	--------------	-----------------------
Support costs
Other - motor expenses	1,911	2,914
Other - legal and professional fees	1,567	730
Other - other office costs	2,920	1,978
	-----------------------	-----------------------
	6,398	5,622
	-----------------------	-----------------------
Governance costs
Governance costs - accountancy fees	1,850	1,825
Governance costs - financial advice	1,999	2,000
	-----------------------	-----------------------
	3,849	3,825
	-----------------------	-----------------------
	--------------------------------	--------------------------------
Expenditure on charitable activities	226,925	214,795
	================================	================================