REGISTERED CHARITY NUMBER: 208381
UNAUDITED REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023
FOR
RSPCA - ESSEX SOUTH WEST BRANCH

RSPCA - ESSEX SOUTH WEST BRANCH
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Report of the Trustees
1106
Independanl Examiner's Report
Statement of Financial Activities
Statement of Financial Position
NotOS to the Flnancial Statements
10t014
Detailed Statement of Financial Activities
15

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The Committee present ils reports and the financial statements for the year tsndod 31 December 2023. The
Trustees have adopted the provSslons of the Stslemenl of Recommended Pra¢tl¢a ISORP) 'A¢￿untIng and
Reporting by Charities,.
OBJECTIVES AND ACTIVITIES
ObJe¢tlves
The objectives of the Essex South West Branch Ilhe Branch) are lo support and adhere lo the National RSPCA
Society Ilhe Society) policies and procedures- lo promote kindness and lo prevent orsuppTess cruelly lo animals
and lo do all suoh lawful acts as the Society may consider lo be conducive or incidental to the allainrllenl of
those objects. The objectives of the Branch are with particular reference to the area covered by the Branch.
ranging from Dagenham & Barking in the South to Epping & Nazeing in the North, Wallham Abbey to the Wesl
and Abridge to the East, in accordance with the policies of the Society.
Advancement of animal welfare
Animal welfare ¢on¢&rn is our lop priority. The Branch racognis8S onimal walfarè as a distinctive charitable
purpose and focusss its work on prevenllon of cruolly, providing veterinary care and Irealmenl to animals in
need, providing supported care with fully trained staff al th& Bed and Biscuits Kennel & Callery IB&B) based in
Romford. and re-homing animals entrusted into our care to a lovlng home when a qualified vel has given them
a clean bill of health.
The Branch animal welfare, although local in nature, has a ¢ompassional6 and ethical approach which benefits
the lar9er society and continues lo help people in n88d and address issues of animal suffering Sn general.
Significant activities
The Branch supports the Society's inspeclorale in their work by providing financial assistance and emergency
accommodation for mistreated or abandoned animals. including pets whose owners suffer ill health or financial
difficullies or pass away. in accordance with the Society's standards. On a case-by-case basis, the Branch will
also accept animals from the public, prioritising those cases where the animal is in distress andlor injured. In
¢as&s where the Branch decides not to support the animal we would always look lo advise or re~direct to
other charities more suitable for the situation.
All animals under our care, where appropriate. receive veterinary trealmenls. vaccination. neutering, micro-
chipping and are assessed for rehoming. Vaccinations and neutering help control the incidence and spread of
disease and suffeTing. The work benefits our local ¢ommunily, including 10¢818ulhorities, as il reduces the
incidences of abandonment and cruelly and the public knows that w& assist animals in need.
Publ1¢ benefit
In shaping the Sociells oblectiv&s and planning our a¢tivi118S, the Trusloes havo complied with the duty in
Section 17 of the Charities Act 2011 to have due regard lo publlc benefit guldance published by the Charilles
Commission.
The Branch supports the Cat Protection (previously named C4} Free Neutering for Cats Scheme which helps
members of the public by offering free and affordable neutering trealTnenls to pel owners who are unable to
afford Othen￿lse. The aim is to help population control and to prevent unwanted litters being born into an
uncertain future. We advocate kindness lo animals and provide information and advice lo the lo¢al community
including young people. with the aim of devek)ping empathy lo animals at a young age and prevent cruelly in
the future. We establish networking with other charities in sharing knowledge and skills and providing
volunt8ering opportunities lo those who wish lo help and participate in activities that wll help us to achlave our
work in animal welfare.
ACHIEVEMENT AND PERFORMANCE
Charltable activities
The Essex South Wesl Branch, Ilke all RSPCA branches. is financially independent of the Society, allhough we
often receive an annual grant from them. Our income derives mainly from donations, legacies, adoption fees
and fundraising events.
Page 1

RSPCA- ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
ACHIEVEMENT AND PERFORMANCE {CONTINUEDI
Charitable activities {continuèdl
Due lo the Branch's boarding eslablishmonl relocating and the now temporary pens not meeting the required
standards until formally approved by tho Society, no animals were tsken in or rehomed during that period.
Simultaneously. the veterinary contract expirod, and efforts w&r& underway lo secure new veterinary services,
resulting in a significant reducllon In anlmal wèlfare acllvlty.
At the start of 2024 ws entered a new contract with B&B lo hire 7 pens for boarding our cats, and our animal
welfare activities successfully resumed using local veterinary services. On 1 April 2024 we entered a new
conliacl with Cedar Palm Vets.
Unfortunately. the Branch still do8s not have a trained dog Behaviorisl, as a rosull of which no dogs were
rehomed.
In our care
2023
(20221
2023
(20221
2023
2023
0221
Euthanl8ed
or died
In our ¢ar8
31112123..
In foster
care
31112122..
At
B8B
In foster
Taken
Into our
Re-homed
Transferrgd to
RSPCA anlrnal
centers or
lalmèd by ownar
At
B&B
care
care
Cats
Dogs
Total
46
118
Th8 numbers in braokels relale lo 2022 ligurss.
46 (?t81
46 (108)
46
108
Our Branch Facebook account is our main platform al present to promote the Branch work.
In relation lo fundraising, a volunteer for the Society compleled the Jurassic Coast U51ra Challenge. doing an
amazing job of raising over £400 for our Branch lincluding gift aid).
Investment performance
A review of investmsnl performance is included in the investment section within the financial review section.
FINANCIAL REVIEW
Investment policy and objectives
The Trustees have wide powers of investment govemed and reslricled by the Royal Society for the Preventlon
of Cruelty lo Animals Investment A¢1 1958. The Branch needs lo have quick and easy access lo sufficient funds
and so consid&r tha most appropriate policy to hold funds is iri a Bank Sanlander current and savillgs account.
To increase th& return èarned on funds, £250,000 is held as income bonds with National Savings and
Investments INS&II, earning interest currently al a rale of 3.65°kn AER.
The Trustees conslder the future retum on the Branch's investments lo be salisfaclory.
Reserves policy
The Branch holds reserves in order that the level of servi¢e provided for animal welfare is maintained should
there be a reduction in incomino resources. With thè uncertainty In our incomlng resources, we have kept our
resetve policy lo a level that allows resilience and capacity to manage unforeseen financial difficulties. ReseNes
relate to funds that are freely available for the Branch's gener81 purposes or Can bo rfjslricled if they are for a
spe¢ific purpose only.
The Trustees have established a policy whereby thé unrestricted funds not ¢ommitled and held by the Branch
should be al least twelve months of the resouices expended. The resources expended in the year were £67,742
12022.. £82,822). The Branch has unreslricled reserves represented by net current assets of £328,561 12022..
£352,665), which covers the resources expended by 4.9 limes {2022.. 4.31. The adequa¢y of the reserves policy
is reviewed annually.
Page2

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
FINANCIAL REVIEW (CONTINUED)
Financial review
A net expense of £24,104 resulted in the year12022'. nel income £83,121), which includ&s a negative adjuslrn8nl
of £1.569 for legacy income recorded in 2022 {2022'. legacy income £123.2371. The major items of expenditure
remain as boarding feos, veterinary ¢osls, adminislralion support wages Ivia an agency) and the Society regional
conlribulion. The £107,225 dlfferenc$ compared lo last year is mainly due to no legacy income being received
in 2023. Increased interest rates and higher cash balances resulted in significantly higher investment income of
£6,197 in 2023 compared lo £452 in 2022. Direct charitable tsxpendilure reduced from £61,888 10 £48,955121%1
compared to 2022. due lo less cats being taken into our care {46 cats in 2023 compared lo 118 in 20221.
Rehoming fees were similar compared lo last year as more pedigree cats were rehomed, where the adoption
fee is higher.
There are no restricted funds. Unreslricled funds of £328.561 compared to £352,665 in 2022, are general funds
lo meet ongoing operaling expenditure. With the Ljncertainly in our incoming resources, we have keplour reserve
pollcy lo a level that allows resilience and capacity lo manage unforeseen f1nancial diffi¢ullias. A budgetary
projecllon for 2024 is lo make a loss due to unpredictability of funding e.g., legacy income. and that boarding
and veterinary c051s, whi¢h have unfortLJnately increased under our new contracts, being greater than rehoming
fees received. Although we have plans in place to increase our fundraising efforts, il is not expe¢led that this
income will make up the full differen¢e. We enter 2024 with sufficient cash reserves to cover theso Iossos and
lo maintain cash reserves al a suitable level.
Going ¢on¢ern
The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material
uncertainties related to events or conditions that may cast significant doubt on the ability of the Branch lo continue
as a going concern. The Trustees make Ihair assessm&nl in resp8¢t of a period of at least one year from the
dale of authorisation for issue of the financial slalements.
The Board of Trustees has a reasonable expectation that the Charily h8s adaquate resources lo continue in
existence for the foreseeable future.
FUTURE PLANS
With animal welfare being the Branch's lop priorfty. the Trustees have agreed to concentrate on a few bul
effective op8ralional, la¢ti¢al and strategic inilialives covering areas such as..
1. Volunteers, to continue OUT volunteer recrultment drive. This includes new potential Trustees and building on
our cat fostering network.
2. Fundraising, lo increase methods and Channels.
3. Marketing and Social Media, for exampl8 lo produce a quarterly newsleller and lo extend membership.
4. Education, currently this is through social media and we hope in the long term lo expand on this through, for
example, visits lo schools and clubs.
5. Long t8rm development, for example, this may Involv8 d8v8lopmenl of our own caltery. This particular
invtsslment would be funded by the Branch's cash reserves and ¢orporale sponsorships.
In addition lo incrèasing tha Branch's capacity lo grow our animal welf8r8 activities and intake of animals, these
inilialives may generate revenue to bolster future income. protect reserves. maintain our Ilquidily requirements
and enable the reinveslmenl of broadening our animal we5fare.
Lessons loaméd from 2022 highlighted capacity and capability challenges. Given that Branch Trustees are
volunteers in full-time employment, administrative changes were made in 2023 to Increase support. In February
2024 we bolstered administrative support by splitting the role into two part-lime positions, via an agency, lo
miligale any single point of contact and cover for absences. This adminislralive support enables Trustees to
bring greater rigor around the development of policies, remain compliant, recruit volunteers and enable slralegic
inilialives lo materialise. W$ look fomard to continuing the Branch work with a strong Board of Trustees,
volunteers and our two Branch Adrninistralors, offering different skills and expertlse.
Page 3

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Branch is controlled by Ils governing document, a deed of twsl. The Branch is cons111uled as an
unincorporated charitable association. The Branch operates as an autonomous branch of the Society subject to
The Branch Rules 2012 alongside the accorllpanying updates of these rules lupdaled August 20221 and is
$8paralèly registered with the Charity Commission.
Organisational structure
Committee members are elected at the Annual General Meeting IAGMI from the members of the Branch. Each
candidate is nominated by at least two eligible branch members and must receive the voles of al least fifly per
cent of the eligible branch members present and voting. All Committee Members musl ba Society members for
minimum of thr80 months on appoinlmenl. Up lo three co-opted Committee members may b¢ co-opted by the
Committee lo hold office until the nexl AGM. The Commillee may at any lime appoint a repla¢emenl Commillee
member from eligible branch members to fill a caus21 vacancy. The Committee members are Trustees of the
Branch and are briefed on their responsibili110s as Trustees prior lo their acceptance of the role. The Trustees
hold meetings every 1-2 months at which declsions are madts, tasks are delegated for actions, risks are assessed
and written reports on the Branch's financial position and a¢livilie$ are reviewed. Minutes of each meeting are
kapl.
The Society's anlmal welfare work is reported by the Sociells Chief Inspector in the London East Group and the
Society's Branch Partnership Manager IBPMI. All Trustees are volunteers and the Trustees carry out their duties
on a voluntary basis.
Induction and training of new Trustees
New Trustees are provided with an induction pack the Bran¢h has created lo ensure new Trusteès hav8 all the
relevant literature required. Training is also provided by the Society.
Risk management
The Bran¢h has carried out a review lo identrfy major rfsks and has taken steps to mitigate them. The major risks
identified are..
In8ufficienl Trustees and volunteers to continue.,
availability of suitable cal pens al private boarding 6slab11shmonls and veterinary services..
spiralling of nallonal veterinary costs.,
a reduction in fundraising activities that effect the level of proleclion of operating income and reserves., and
adverse publicity and loss of reputation due lo misconceptions of our aclivilies. or due lo error or fraud.
Du& lo reslru¢turing at the Society, the Branch also identified a resour¢e gap during 2023 with the BPM being
absent at several Trustee meetings. The recent appointment of a new BPM in March 2024 is a welcome addition
to the team.
Al the dale of this report, il is the opinion of the Trustees that the Branches policies, procedures and controls are
adequate lo minimise th6 possibility of financial loss through 8rror or fraud and lo maintain the future f￿nanCIal
viability of the Branch.
Related party relationships
As dtss¢ribed above the Branch operates as a branch of the Socioly. Details of transactions with the Society and
other branches of the Society are sel out in note 8.
Page 4

RSPCA- ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
208381
Principal addrèss
12 Conqueror Court
Sitlingbourna
Konl
ME10 5BH
Trustees
Ms Manisha Aalkar
Mr David Stewart Andrews - Chair
Ms Sharon Jacqueline Gillett Treasurer
Ms Joey Kapff {appointed 1610212023)
Ms Chiara Khan- Deputy Chair 8nd Se¢relary {resigned 11112120231
Ms Laura Monaghan
Independent Examiner
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH
Bankers
Santander Business Banking
Bridle Road
Bootle
L30 4G8
Page 5

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
STATENENT OF TRUSTEES, RESPONSIBILITIES
The Trustees are responsible for preparing the Report of the Trustees and the financial slalemenls in accordance
with appSi¢able law and United Kingdom Accounting Standards {Uniled King(Som Gènerally Accepted Accounting
Pracli¢el.
The law applicable to charilies in England and Wales. the Charities Act 2011. Charity (Accounts and Rèports)
Regulations 2008 and Ihe provisions of the trust deed requires the Trustees to prepar8 financlal slal6mtsnls for
each financial year which give a true and fair view of the stale of affairs of the charity and of the incorlling
resources and 8ppli¢8lion of resources, including the income and expenditure. of the charity for that period. In
preparing those financial slalemenls, the Trustees are required to
select suitable accounting polici&s and then apply them conslslenlly.
observe the methods and princlplos in the Charity SORP.
makejudgemenls and eslimales that are reasonable and prudent.
prepare the financial stalemenis on the going concern basis unless il is inappropTiale lo presume that
the charily will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any lime the financial position of the charity and lo enable them lo ensura that the financial stalements comply
with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and Ihe pmvisions of the trust
deed. They are also responsible for safeguarding the assets of the chafily and hence for taking reasonable steps
for the prevention and detection of fraud and other irregularities.
Approved by order of the Board of Trustees on 17 June 2024 and signed on its behalf by..
Ms S Gillett -Truslee, Treasurer
Page 6

RSPCA - ESSEX SOUTH WEST BRANCH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA - ESSEX SOUTH
WEST BRANCH
Independent examlner's report to thè Tru8t905 of RSPCA- Essex South West Branch Ith¢ ¢hailty)
I report ￿ the charlly Truslees on my examlnalion oflh8accounts ofth& chatlty forthe year ended 31 December
2023.
Rgsponslbllltlgs and basls of rèporl
A5 the Trustees of the charity you ¥rtr r$sponsiblg for the preparallon of the accounts In a¢￿rdance wlth the
reqU1￿mOnts of th8 Chailtles Aet 2011 {the 2011 Act).
I report In respectof my 6xamlnatlon of the charSty's accounts chrrled out und&rsectlon 145 of the 2071 Act and
In carylng out my examlnallon I have followed all appllcable Dlrecuons glven by the Charfty Comml881on under
section 14515llbl of the 2011 Act.
Independent examlnerfs statement
Youralt6rTrtion Is drawn tothe fact that the charty has praparad thè ecei)unts In 8ccord8nco wlth Accountlng and
Reporting by Charilles.. Slalemenl of Recornmended Practice applicable to charSlles preparfng their accounts In
accordance wlth the Fin8nolal Reportlng Standard applicable In the UK and Republlc of Ireland IFRS 1021 In
preference to the Accountlng and Reporting by Charftles- Slatemenlof Recommended Pracllce Issued on 1 Aprll
2005 whlch [8 referred to In thg extsnt regulallons bul ha3 been ￿thdraWn.
l understand that thi5 has been done In order for the accounts to provide a truè and falrview in accordance with
th6 Gènerdlly A¢cept8d Accounting Pra¢ti¢g gff¢dive forreporting periods beginning on orafler 1 J8nuory 2015.
I have completed my examination. I confirm thal matters have come to my attention in connedion with th8
exarnlnatlon glvlng me cause to belleve Ihat In any matsrlal Tespect..
accounung r8cordswèr9 not k8Pt In r&spect oftha ch8rfty88 requlred by8e¢Uon 130 oflh8 2011 Art. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply wth the applicab￿ reqvlrements ojncernlng the fomi and cnntent of accounts set
out In the charl￿e5 (Aceounts and Report81 Regulations 2008 olherlh8n any requir8in8nt ihat lh8 accounts
a ttrue and falrf view which Is nota matierconsldered as part of an independenl examlnadon.
I have no con(ems Bnd have come across nootherm8ttors connectlon wlth the ox8mlnallon towhl¢h attonllon
should be diawn in this report In order to enable a proper underslanding of th6 accounts to b8 rèad)6d.
Thls report Is madg sol&ty to the charfty's Twste8$. as 8 t￿dy, In a￿Or{lanCe wllh Part 4 of the Charfllo8
(Accounts and Reports} Regulallons 2008. My work has been undertaken so that I might stats to tho charitys
Twsl888 those m8tters l am r8qulred to Slate to them In an Independent examinerfs report and for no other
purpos8. To the full83t extent permltted by law, I do nol accept or assume respon$lblllty to anyone olher than
the charlty and Ih& charfty's Trustges 0$ 8 body, for my work or forthls report.
Slgned.. -*
Dated..
Flon8 Howard FCA CTA
Addre85:
Xelnadin South E881 Llmlted
12 Conqugror Court
Siwngboume
Kent
ME10 58H
Pagtr f

RSPCA - ESSEX SOUTH WEST BRANCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
Total
funds
2022
Total
funds
Unrestrlcted
funds
Restricted
funds
Notes
INCOMEANDENDOWMENTSFROM:
Donations and legacies
981
981
127,139
Charitable a¢tivltSes
Fundraising and collection boxes
Subscriptions
Other income
Rehoming fees
Society grant
393
521
92
12.360
23.094
393
521
92
12,360
23,094
1,086
400
118
13,530
23,218
Investment income
6,197
6,197
452
Total
43,638
43.638
165,943
EXPENDITURE ON:
Charitable activities
Direct charitable expenditur6
Administration expenditure
48,955
18,787
48,955
18,787
61,888
20,934
Total
67,742
67.742
82.822
NET IEXPENSEI I INCOME
{24,104)
124,1041
83,121
RECONCILIATION OF FUNDS
Total funds brought foThiard
352,665
352,665
269,544
TOTAL FUNDS CARRIED FORWARD
328,561
328,561
352.665
The notes fom) part of those financial statements
P8ga 8

RSPCA- ESSEX SOUTH WEST BRANCH
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023
2023
Total
funds
2022
Total
Funds
Unrestricted
funds
Restricted
funds
Notes
CURRENT ASSETS
Debtors
Prepayments and accrued income
Cash at bank
2,495
380
329.938
2,495
380
329,938
4,802
196.289
160,355
332.813
332,813
361,446
CREDITORS
Arnounls falling due within one year
14,2521
14,2521
18,7811
NET CURRENT ASSETS
328,561
328,561
352,665
TOTAL ASSETS LESS CURRENT LIABILITIES
328,561
328,56fj
352.665
NET ASSETS
328,561
328,561
352,665
FUNDS
Unrestricted funds..
General fund
TOTAL FUNDS
328.561
352,665
328.561
352,665
The financial statements were approved by the Board of Trustees on 17 June 2024 and were signed on ils
behalf by..
Ms S Gillett-Truslee. Treasurer
Mr D Andrews-Truslee, Chair
The notes form part oflhese financial slatsmonts
Page 9

RSPCA- ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
General information
RSPCA- Essex South Wesl Branch is a charitable unincorporated association registered in the United Kingdom.
The address of the registered office is given in the charity information page of the financial slalements.
The nature of the charily's operation and principal activities are lo prornole the work and objectives of the Soaety
to promote kindness and lo prèvent or suppress cruelty lo animals by all lawFul means, with particular r￿arOnCe
lo the area of the branch in accordance with the policies of the Sociely.
Basis of preparing the flnanclal statements
The financial slalemenls of the charfly, whi¢h is a public benefit entity under FRS 102, have been prepared
in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities.. Slalement of
Recommended Practice applicable lo charities preparing their a¢¢ounl$ in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffe¢live 1 January 20191.,
Finan¢ial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and tho Charities Act 2011. The financial statements have been prèp8red under the historical cost
¢onv&nlion.
Going concern
The Trusleas assess whèthar the use of going concem is appropriate, i.e. whether there ar& any material
uncertainties related lo events or¢onditions that may caslsignificanl doubl on the ability of tha Charity to Continue
as a going concem. The Trustees make their assessrnenl in respect of a period of al least one year from the
date of aulhorisalion for issuè of the financial ststements. After making appropriate enquiries, the Board of
Trustees has a reasonable expeclalion that the Branch has adequate resources to continue in existence for the
foreseeable future.
Income
All income is recognised in the Slalemenl of Flnancial A¢livities once the charity has entitlement lo the funds,
il is probable thatthe income TMII be r8¢eived and Ihg amount can be measLJred reliably.
Investment income is included in the financial statements when received.
Pecuniary legacies are included in the financial statements when the Branch is legally entitled to the
income 8nd the amount can be quantified with reasonable accuracy.
Online donation income and gift aid is included in the financial slalemenls nel of platform and processlng
fees.
Expenditure
Liabilities are recognised as expenditure as soon as there Is a legal or conslruclive obl￿allOn committing the
charity lo that expenditure, il is probable that a transfer of economi¢ benefits will be required in settlement and
the amount of the obligalion can be measured reliably. Expenditur6 is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related lo the ¢alegory. Where costs cannot be
directly allributed lo particular headings they have been allocated to activities on a basis ¢onsistenl with the use
of resources.
Governance costs
Governance Costs include costs of the preparation and examinallon of statutory financial statements, the costs
of Trustee meellngs and cost of any legal advice to Trustees on governance or conslilulional matters.
Taxation
The charity Is ex8mpl from tax on its charitable aclivilies.
Page 10

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES ICONTINUEDI
Fund accounting
Unrestricted funds ¢an be used in accordance with the charitable obleclives al the dis¢retion of the Trustees.
Restricted funds can only be used for particular reslricled purposès wSlhln the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for parlicular reslricled purposes.
Further explanation of the nature and purpose of each fund Is Induded In the nol&s lo the finan￿al slalements.
Debtors and prepayments
Debtors are recognised al the settlement amount. Prepayments are valued al th8 amount wapald.
Cash at bank
Cash at bank includes cash and short term highly liquid investments ￿rith a short maturity of three months or
loss.
Liabilities
Liabilities are recognised when there Is an obligation at the statement of financial position dale as a result of a
past event, il is probable that a transfer of economic benefit will be required in selllemenl, and the amount of the
settl6ment can be estimated reliably. Liabilities are re¢ognised at the amoLJnt that the Branch anticipates il will
pay to S6tt16 the debt.
Judgements and estimation uncertalnty
The preparation of the finan¢lal slalemenls requires management to make judgements, estimates and
assumptions that affect the amounts reported for assets and liabilities as al the financial position dale and the
amounts reported in the statement of financial activities during the year. However. the nature of estimation
means that actual outcomes could differ from those estimates.
The Trustees do not considerthere lo bo any Critical accounting judgements, eslimales or assumptions.
2. INVESTMENT INCOME
2023
Total
funds
2022
Total
Funds
Unrestrlctèd
funds
Restricted
funds
NS&I income bonds
Bank interest
5,733
464
5.733
464
395
57
6,197
6.197
452
3. TRUSTEES. REMUNERATION AND BENEFITS
Therè worg no Trustees, remuneration or other benefits for tho year ended 31 December 2023 nor for the
year ended 31 December 2022.
Trustee expenses
For the year ending 31 De￿mbttr 2023 there were £53812022.. £931 of Trustees, expenses reimbursfjd to
Trustees, whilst acting in their capacity as a Trustee.
Page11

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrèstrfelèd
funds
Réslrlcted
funds
Total
funds
INCOMEANDENDOWMENTSFROM
Donations and legacies
127,139
127.139
Charltable actlvltles
Fundraising and ¢olltsction tM)X8S
Subscriptions
Other income
Rehoming fe$s
Society grant
1,086
400
118
13.530
23,218
1.086
400
118
13.530
23.218
Investment income
452
452
Total
165,943
165.943
EXPENDITURE ON
Charltabla actlvitlas
Direct charitable expenditure
Administration expenditure
61,888
20,934
61,888
20.934
Total
82.822
82,822
NET INCOME
83.121
83.121
RECONCILIATION OF FUNDS
Total funds brought fotward
269,544
269,544
TOTAL FUNDS CARRIED FORWARD
352,665
352,665
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
VAT
2.495
4,802
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Accrued expens&s and deferrod In￿Me
1,293
2.959
8.781
4.252
8.781
Page 12

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
7. MOVEMENT IN FUNDS
Net
movement
In funds
At 111123
At 31112123
Unrestricted funds
General fvnd
2.665
124,1041
328,561
TOTAL FUNDS
352,665
(24,1041
328,561
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in fund$
Unrestricted funds
General fund
43,638
{67,7421
{24,1041
TOTAL FUNDS
43,638
167,7421
{24,1041
Comparatives for movem•nt In funds
Net
movement
in funds
At 111122
At 31112122
Unrestricted funds
General fund
269,544
83.121
352,665
TOTAL FUNDS
269,544
83,121
352,665
Comparative net movement in funds, included in the above are as follows..
Incoming Resources
resources
expended
Movement
in funds
Unrestrlcted funds
General fund
165,943
182,8221
83,121
TOTAL FUNDS
165,943
182,8221
83.121
Page13

RSPCA . ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
RELATED PARTY DISCLOSURES
The Society. all branches of the Society and affiliated RSPCA anlmal homes and hospitals are considered
related parties.
The Branch re¢8ives grants and purchases goods and serwces from the Society. In 2023 the value of grants
received was £23,094 12022,, £23,218), with £12,128 12022.. £12,128) deducted towards rogional contribution
Costs. In 2023 the value of purchases was £1,23312022'. £3,054). The 8ranch also paid £192 {2022: £4,6611 in
legacy servic8 adminislr8tion feas to thè Society.
Page 14

RSPCA- ESSEX SOUTH WEST BRANCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
LegacAes
2,479
71
{1,5691
3.719
183
123,237
981
127,139
Investment Incom&
NS&I income bonds and bank inlertssl
6,197
452
Charitable actlvltles
Fundraising and collecting boxes
Membership subscriptions
Pel insurance commission
Rehoming fees
Society grant
393
521
92
12,360
. 23,094
1,086
400
318
13,530
23,218
36.460
38,352
Total incoming resources
43.638
165,943
EXPENDrruRE
Charltablg a￿1vItIeS
Society regional contributions
Vetfjrinaryfees
Boarding fees
Food, litter, toys, beds etc.
12,128
14,064
21,907
856
12,128
22,381
26,140
1,239
48,955
61,888
Support costs
Other
Admlnislralion support wages
Insurance
Fundraising costs
IT software
Printing. postage and stationery
Sundries
Travelling expenses
Advertising
Sociely legacy seNice adminislralion fee
Governance costs
Independent examination fee
Trustee meetings
15.238
598
45
411
413
188
14.710
576
1171
260
107
240
22
62
4.661
22
192
1.500
180
313
18,787
20,934
Total resources oxpended
67.742
82.822
Net {expensel I In¢omo
{24,104',
83.121
This page does not form part of the slalulory financial slalemenls.
Page15