(2RSPCA
ESSEX SOUTH WEST BRANCH
ANNUAL REPORT
2024
RSPCA- ESSEX SOUTH WEST BRANCH
UNAUDITED REPORTOFTHE TRUSTEES AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
htt
www.rs
ca.or
local
essex-south-west-branch
Registered charity number: 208381

RSPCA - ESSEX SOUTH WEST BRANCH
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Report of the Trustees
1to8
Independent Examinerfs Report
Statement of Financial Activities
10
statement of Financial Position
11
Notes lo the Financial Statements
121016
Detailed Statement of Financial Activities
17

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
THANK YOU
On behalf of everyone at the RSPCA- Essex South Wesl Branch, we would like to express Our deepest gratitude
to all our supporters, donors, volunteers, fosterers, and adopters. Your dedication and kindness have made an
incredible impact on the lives of so many cats in need throughout our area.
Whether you've donated, voluntee￿￿ your time, opened your home as a fosterer, or given a cat a forever home,
your contribution has played a crucial role in improving the lives of our furry friends. Your kindness provides hope
and comfort to cats who might othetwise face an uncertain future, and il allows us to continue our mission.
As part of our ongoing work, we'd like to shine a light on particular groups of cats who often find il more difficult
to find new homes.. black cats and older cats. Unfortunately, black cats are often overlooked due lo common
superslilions and their striking coat colour being bss visualty 'appealing to some potential adopter5. However,
black cats are just as loving, playful. and loyal as any other cat, and they truly deserve the same opportunrties to
find their forever homes.
SimilaTly, older cats ean also be harder to rehome. Many people prefer the idea of adopting a k1tten, but older
eals come with their own set of unique benefits- they're often calmer, more setlled, and have well-estsblished
personalities. These cats, with their wisdom and charm, may just need a little extra lime and patien￿ to find their
perfect match.
We encourage you to read the stories of these speeial cats below and see the impael that your support has had.
Every donation, every hour volunteered, and every cat adopted brings us closerto our goal of providing every cat
with the love and care they deserve.
Thank you for being a vital part of this joumey. With your help, we are creating brighter futures for cats in need,
one paw al a time.
The RSPCA- Essex South West Branch
QRSPCA
ESSEX S(MITH WESTBRANCH
YOUR
LOCAL RSPCA
Page 1

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Committee present its reports and the financial statements for the year ended 31 December 2024. The
Trustees have adopted the provisions of the Statement of Recommended Practice ISORPI 'Accounting and
Reporting by Charities,.
OBJECTIVES AND ACTIVITIES
Objectives
The objectives of the Essex South West Branch (the Branch} are to support and adhere to the National RSPCA
Society Ilhe Society) policies and procedures- to promote kindness and to prevent or suppress cruelty to animals
and lo do all such lawful acts as the Society may consider lo be conducive or incidental lo the attainment of
those objects. The objectives of the Branch are with particular reference lo the area covered by the Branch,
ranging from Dagenham & Barking in the South lo Epping & Nazeing in the North, Waltham Abbey lo the West
and Abridge to the East, in accordan¢e with the policies of the Society.
Advancement of animal welfare
Animal welfare con￿rn is our top priority. The Branch recognises animal welfare as a distinctive charitsble
purpose and focuses ils work on prevention of cruelty, providing veterinary care and treatment to animals in
need, providing supported care with fully trained staff al the Bed and Biscuits Kennel & Callery IB&BI based in
Romford, and re-homing animals entrusted into our care to a loving home when a qualified vet has given them
a clean bill of health.
The Branch animal welfare, although local in nature, has a compassionate and ethical approach which benefits
the larger society and continue5 to help people in need and address issues of animal suffering in general.
Significant activities
The Branch supports the Society's inspectorate in their work by providing financial assistance and emergency
accommodation for mistreated or abandoned animals, including pets whose owners suffer ill health or financial
difficulties 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
cases Whe￿ the Branch decides not to support the animal we would always look lo advise or re4irect to
other charitses more suitable for the situation.
All animals under our care, where appropriate, receive veterinary treatments, vaccinabon, neutering, micro-
chipping and are assessed for rehoming. Vaccinations and neutering help control the incidence and spread of
disease and suffering. The work benefits our local community, including local authorities, as it reduces the
incidences of abandonment and cruelty and the public knows that we assist animals in need.
Public beneflt
In shaping the Society's objectives and planning our activities, the Trustees have complied with the duty in
Section 17 of the Charities Act 2011 to have due regard lo public benefit guidance published by the Charities
Commission.
We advocate kindness lo animals and provide information and advice lo the local community including young
people, with the aim of developing empathy to animals at a young age and prevent cruelty in the future. We
establish networking with other charities in sharing knowledge and skills and provide volunteering opportunitie$
to those who wish lo help and participate in activities that will help us to achieve our work in animal welfare.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Essex South West Branch, like all RSPCA branches, is financially independent of the Society, although we
often re￿1ve an annual grant from them. Our income derives mainly from donations. legacies, adoption fees
and fundraising events.
Page 2

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE {CONTINUED)
Charitable activities (contlnued)
Unfortunately, the new contract with Cedar Palm Vets was unsuccessful. We limited our intake of cats until the
latter end of the year, when another local veterinary provider was identified - Hills Park Veterinary Group. This
relationship showed early, strong signs of a potential futu￿ partnerto Iri81 and enter negotl8tions to secure a service
agreement. This setvice agreement has now been signed, effective from 1 April 2025. Recognising industry-wide
increases in veterinary costs, a new Trustee and part-time Branch Administrator joined the Branch lo assist in
recouping some of these increased costs, by increasing our fundraising, social media, adoption, fostering and
community exF)osure.
At the start of 2024 we entered a new contract with B&B to hire 7 pens for boarding our cats. This is al a higher
day rale than in 2023 to reflect B&B's relocation and improved cattery facilities. To offset some of these costs,
we signed up to the Society's new care contribution fund, which has been set up lo contribute lo the care of
animals signed over to RSPCA branches, by the Inspectorate, for up to 90 days.
In our care
2024120231
In our care
31112123
31112124
Transferred
to RSPCA
animal
centers or
claimed by
owner
At B&B
In foster
care
Taken
into our
Rehomed
Euthanised
or dled
At B&B
In foster
care
Care
Cats
221461
141461
181
171
Th& tr7umbe￿ in br￿kets Tr18te to 2023
R5kU. Essèx West Br4￿h
Our Branch Facebook account continues to be our
main plattorm to promote the Branch work, and we
now have an Inslagram page. We have also
started emailing newsletters lo those on our
mailing list.
stweekwe atte￿Ied alocal Cubsevening to talk abDUt¥yty people gr￿ up pets
and the importance of tarefultybelore choosin9 to commit 10 an onl￿1.
At the end we askedfortheihildren18-10 years old) lo write a ketterto oneof our
resCuecatsexplair￿￿ vhry theywould be a great homel
Bekiwi5 a 5elethon of afewof the letterswegotl Iiust lovethpm 4¥ ¥
only through education (an we F*lpensure r￿ger*I¥￿0nS of anlml ovm
are reSpon￿￿e.
In relation to fundraising, a Trustee completed the
London Marathon, doing an amazing job of raising
over £2,000 for our Branch.
Another Tnjstee did a fantastic tslk al their lo¢al
cubs, raising animal welfare awareness.
*+-*•4
wwla ie¥ yt*L llLfK 17uIsi
¢￿j1& ¢
sotus.low ca 5￿JP on
OE
OE fLWOV b¢Z
Investment performance
A review of investment perfomiance is included in the investment section within the financial review section.
Page 3

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
CASE STUDIES
OLAF AND ELSA
Five-year-old Olaf and Elsa were abandoned in a house for al least weeks when their owner moved out,
leaving them behind. Luckily, a kind neighbour noticed and reported it. allowing our inspectors lo rescue them
just in limel
Despite their gentle personalities and loving nature, Olaf and Elsa have been overlooked by potential adopters,
likely due lo their age. They stayed with us for nearly six months. Luckily, thanks to our team's relentless work
on trying to break the stigma around adopting adult cats, Olaf and Elsa are now happy in their new home.
Their new family recently shared an update..
"They have assimilated to their new sunDunding much faster than we could have hoped. They are happy and so
are we and bless you and the t8am for introducing them lo usl They are exploring our little bungalow and are
being perfect lady and gentleman behveen them. They both allow us to fuss them. bul we let them come to us
before we ￿aGh out to them. They purr a lot end seem to wait for us to go to bed befo￿ taking over the sitting
room for a couple of hours of rampaging around and tearing up and down the cat tree."
MAVERICK
As wrth many black cats,
Maveriek fa￿d challenges in
finding a forever home, as they
are often ovedooked. However,
thanks to the dedication and hard
work of our incredible team,
Maverick found his perfect match
in just over lour months. Today,
he's thriving in his forever homel
Page 4

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Investment policy and objectives
The Trustees have wide powers of investment govemed and restricted by the Royal Society for the Prevention
of Cruelty to Animals Investment Act 1958. The Branch needs to have quick and easy access lo sufficient funds
and so consider the most appropriate policy lo hold funds is in a Bank Santander current and savings account.
To increase the return earned on ftjnds, £250.000 is held as income bonds with National Savings and
Investments INS&II, earning interest at a rale of 3.490A AER as at 31 December 2024.
The Trustees consider the future retum on the Branch's investments to be satisfactory.
Reserves policy
The Branch holds reseryes in order that the level of service provided for animal welfare is maintained should
there be a reduction in incoming resources. With the uncertainty in our incoming resources, we have kept our
reserve policy to a level that allows resilien￿ and capacity to manage unforeseen financial difficulties. Reserves
relate to funds that are freely available for the Branch's general purposes or can be reslricled if they are for a
$pecific purpose only.
The Trustees have established a policy whereby the unrestricted funds not committed and held by the Branch
should be at least ￿e1ve months of the resources expended. The resources expended in the year were £69,331
12023. £67,742). The Branch has unrestricted reserves represented by net current assets of £325,331 12023".
£328,561), which covers the resources expended by 4.7 times12023.' 4.91. The adequacy of the resetves policy
is reviewed annually.
Financial review
A net expense of £3,230 resulted in the year12023'. £24,104}, which includes £26,559 of legacy income12023.'
negative adjustment £1,569). The major items of expenditure remain as boarding fees, veterinary costs,
administration support wages (via an agency) and the Society regional contribution. The £23,329 difference
compared to18St year is mainly due lo the legacy income. Having £250,000 with NS&I for the whole year, resulted
in higher investment income of £9,875 in 2023 compared lo £6,197 in 2023. Direct charitable expenditure
reduced from £48,955 to £46,32815°/0l compared to 2023, with the increase in boarding fees being offset by the
reduction in veterinary fees las less eats were taken inl and the reduction in the regional contribution to the
Society (which is calculated by the Society). Stripping out the legacy income, income reduced by £5,665
compared to 2023, mainly as a result of a reduction in rehoming fees as less cats were rehomed.
There are no restricted funds. Unrestricted funds of £325,331 compared to £328,561 in 2023, are general funds
to meet ongoing operating expenditure. With the uncertainty in our incoming resources. we have kept our reserve
policy lo a level that allows resilien￿ and capacity lo manage unforeseen financial difficulties. A budgetary
projection for 2025 is lo make a loss due lo unpredictability of funding e.g , legacy income, and that boarding
and veterinary costs are greater than rehoming fees received. Although we have started to increase OUT efft)rts
to raise more funds from donations and fundraising, it is not expected that this income will make up the full
drfference. We enter 2025 wrth Sufficient cash reserves to cover these losses and lo maintain cash reserves at
a su(t8ble level.
Going concern
The Trustees assess whether the use of going concem 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 to continue
as a going concem. The Trustees make their assessment in respect of a period of al least one year from the
date of authorisalion for issue of the financial slatemenls.
The Board of Trustees has a reasonable expectslion that the Charity has adequate resources lo continue in
existence for the foreseeable future.
Page 5

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
FUTURE PLANS
With animal welfare being the Branch's top priority, the Trustees have agreed to concentrate on a few bul
effective operational, tactical and strategic initiatives covering areas such as..
1. Volunteers, to continue our volunteer ￿eruitMernt drive. This include5 new potential Trustees and building on
our cat fostering netwotk.
2. Fundraising, to continue to increase methods and channels.
3. Marketing and Social Media, lo try and increase our mailing list and extend membership.
4. Education, this is mainly through social media, but we hope to increase the number of visits we do to schools
and clubs.
S. Long term development, for example, this may involve development of our own cattery. This pathular
investment would be funded by the Branch's cash reseNes and corporate sponsorships.
In addition to increasing the Branch's Capacity lo grow our animal welfare activities and intake of animals, these
initiatives may generate revenue to bolster future income, protect reserves, maintain our liquidity requirements
and enable the reinvestment of broadening our animal welfare.
In February 2024 we bolstered our administrative support by splitting the role into part-lime positions, via an
agency, to mitigate any single point of contael and cover for absences. This administrative support enables
Trustees to bring greater rigour around the development of policies, remain compliant, ￿crUit volunteers and
enable strategic inilialives to malerialise. We look forward lo continuing the Branch work with a strong Board of
Trustees, volunteers and our tho Branch Adminislralors, offering different skills and expertise.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Branch is controlled by its goveming document, a deed of trust. The Branch is consb'tuted as an
unincorporated charitable association. The Branch operates as an autonomous branch of the Society subject lo
The Branch Rules 2012 alongside the accompanying updates of these rules (updated August 20221 and is
separately registered with the Charity Commission.
Oryanisational structure
Committee members are elected al the Annual General Meeting IAGMI from the members of the Branch. Each
Candidate is nominated by al least two eligible branch members and musl receive the voles of al least fifty per
cent of the eligible branch members present and voting. All Committee members musl be Society members for
a minimum of three months on appointment. Up lo three co-opted Committee members may be co-opted by the
Committee lo hold office until the next AGM. The Committee may at any time appoint a replacement Committee
member from eligible branch members to fill a causal vacancy. The Committee members are Trustees of the
Branch and are briefed on their responsibilities as Trustees prior to their acceptance of the role. The Trustees
hold meetings every 1-2 months at which decisions a￿ made, tasks are delegated for actions, risks are assessed
and written reports on the Branch's financial position and activities are reviewed. Minutes of each meeting are
kept.
The Society's animal welfare work is reported by the Society's Chief Inspector in the London East Group and the
Society's Branch Partnership Manager {BPM}. All Trustees are volunteers and the Trustees cary out their duties
on a voluntary basis.
Induction and training
New Trustees, other volunteers and agency resources are provided with an induction pack the Branch has
created to ensure they have all the relevant literature required. Training provided by the Society is available
and attended where applicable.
Page 6

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT {CONTINUED)
Risk management
The Branch has carried out a review lo identify major risks and has taken steps to mitigate them. The major risks
identified are..
insufficient Trustees and volunteers lo continue",
availability of suitable cat pens at private l)oarding establishments..
veterinary services- scarcity of industry capacity, rising national costs and threat of scarcity of vaccinations..
Cost to income ratio attributsble to an inC￿sSe in animals and atx)ve routine treatment because of cost of
living and affordability.,
a reduction in fundraising actwilies th81 affect the level of protection of operating income and reserves,. and
adverse publicity and loss of reputab'on due lo misconceptions of our and the Society's aclivilies, or due to
error or fraud.
Al the date of this report, it is the opinion of the Trustees that the Branches policies, procedures and controls are
adequate lo minimise the possibility of financial loss through error or fraud and to maintain the future financial
viability of the Branch.
Related party relationships
As described above the Branch operates as a branch of the Society. Details of transactions with the Society and
other branches of the Society are set out in note 8.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
208381
Principal address
Winsley's House
High Street
Colchester
C01 1UG
Trustees
Ms Manisha Aatkar
Mr David Stewart Andrews - Chair
Ms Sharon Jacqueline Gillett- Treasurer
Ms Joey Kapff
Ms Laura Monaghan
Ms Amina Sahbegovic {appointed 25107120241
Independent Examiner
Community360
Winsley's House
High Street
Colchester
C01 1UG
Bankers
Santander Business Banking
Bridle Road
Bootle
L30 4GB
Page 7

RSPCA - ESSEX SOUTH WEST BRANCH
REPORT OF THE TRUSTEES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Trustees are responsible for preparing the Report ofthe Trustees 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 ITr England and Wales, the Charities Act 2011, Charity {Accounls and Reports)
Regulations 2008 and the provisions of the trust deed requires the Trustees to prepare financial statements for
each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming
resources and application of resources, including the income and expenditure. of the charity for that period. In
preparing those financial statements, the Trustees are required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP.
makejudgements and eslimales that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity wll continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
al any time the financial position of the charity and lo enable them to ensure that the financi81 statements comply
with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust
deed. They are also responsible for safeguarding the assets ofthe charity 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 27 May 2025 and signed on its behalf by..
Ms S Gillett - Trustee, Treasurer
Page 8

RSPCA - ESSEX SOUTH WEST BRANCH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA- ESSEX SOUTH
WEST BRANCH
Independent examiner's report to the Trustees of RSPCA - Essex South West Branch (the Charity)
I report lo the charity Trustees on my examination of the accounts of the charity for the year ended 31 December
2024.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the
requirements of Ihe Charities Act 2011 Ithe 2011 Acti.
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed all applicable Directions given by the Charity Commission under
section 145{51{bl of the 2011 Act.
Independent exaMine￿S statement
Your attention is drawn lo the fact that the charity has prepared the accounts in accordan￿ with Accounting and
Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 in
preference lo the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view In accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respecL'
accounting words were not kept in respect of the charity as required by section 130 of the 2011 Act., or
2. the accounts do not accord with those records," or
3. the accounts do not comply with the applicable requirements concerning the fomi and content of accounts sel
out in the Charits'es (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give
a Irue and fair, view which is not a matter considered as part of an independent examination.
I heve no concems 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.
This report is made solely to the charity's Trustees, as a body, in ac¢ordan¢e with Part 4 of the Charities
IAccounts and Reports) Regulations 2008. My work has been undertaken so that I might slate to the charity's
Trustees those matters l am required lo slate to them in an Independent examinevs report and for no other
purpose. To the fullest extent permitted by law, I do not ac￿pt or assume responsibility to anyone other than
the charity and the charity's Trustees as 8 body, for my work or for this report.
Signed..
Dated..
2oz5
Address..
Community360
Winsley's House
High Street
Colchesler
C01 1UG
Page 9

RSPCA - ESSEX SOUTH WEST BRANCH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Totsl
funds
2023
Total
funds
Unrestrlcted
funds
Restricted
funds
Notes
INCOMEANDENDOWMENTSFROM:
Donations and legacies
28,979
28.979
981
Charltable actlvltles
Fundraising and collection boxe$
Subscriptions
Other income
Rehoming fees
Care contribution fund
Society grant
2,097
792
2,097
792
393
521
92
12,360
1,680
862
21,816
1,680
862
21,816
23.094
Investment income
9,875
9,875
6,197
Total
66,101
66,101
43,638
EXPENDITURE ON:
Charitable activrtles
Direct charitsble expenditu
Administration expenditure
46,328
23,003
46,328
23,003
48,955
18,787
Total
69,331
69,331
67,742
NET EXPENSE
13.2301
13,2301
{24,1041
RECONCILIATION OF FUNDS
Total funds brought fonvard
328,561
328.561
352,665
TOTAL FUNDS CARRIED FORWARD
325,331
325,331
328,561
The notes form part of these financial statements
Page 10

RSPCA - ESSEX SOUTH WEST BRANCH
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
2024
Totsl
funds
2023
Total
funds
Unrestrfctsd
funds
Restrlcted
funds
Notes
CURRENT ASSETS
Debtors
Prepayments and accrued income
Cash al bank
3,420
27,691
297,621
3,420
27,691
297,621
2,495
380
329,938
328,732
328,732
332,813
CREDITORS
Amounts falling dije within one year
13,4011
13,4011
14,2521
NET CURRENT ASSETS
325,331
325.331
328.561
TOTAL ASSETS LESS CURRENT LIABILITIES
325,331
325,331
328,561
NET ASSETS
325,331
325,331
328,561
FUNDS
Unrestricted funds..
General fvnd
TOTAL FUNDS
325,331
328,561
325,331
328,561
The financial statements were approved by the Board of Trustees on 27 May 2025 and were signed on its
behalf by..
M$ S Gillett- Trustee, Treasurer
Mr D Andrews- Trustee, Chair
The notes form part ofthese financial statements
Page 11

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
General Informatlon
RSPCA- Essex South West Branch is a charitable unincorporated association registered in the United Kingdom.
The address of the registered office is given in the charity inforrnation page of the financial statements.
The nature ofthe charity's operation and principal actThrities ao lo promote the work and obje¢lnies of the Society
to promote kindness and to prevent or suppress cruelty to animals by all lawful means, wi(h particular reference
to the area of the branch in accordance w((h the policies of the Society.
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared
in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Slalement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive l January 20191.,
Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial ststemenls have been prepared under the historical cost
convention.
Going concern
The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material
uncertainties related lo events or conditions that may cast significant doubl on the ability of the charity to continue
as a going COn￿rn. The Trustees make their assessment in respect of a period of at least one year from the
dale of aulhorisalion for issue of the financial statements. After making appropriate enquiries, the Board of
Trustees has a reasonable expectation that the Branch has adequate resources to continue in existen￿ for the
foreseeable future.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement lo the funds,
it is probable that the income will be received and the amount can be measured reliably.
Investment income is included in the financial statements when received.
Legacies are included in the financial stalernenls when the Branch is legally entitled to the income and
the amount can be quantified with reasonable accuracy.
Online donation income and gift aid is included in the financial statements nel of platfonn and proce$sing
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committi'ng the
charity to that expenditure, il is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate 311 cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to acthi(ties on a basis consistent with the use
of resources.
Governance costs
Governance costs include costs of the preparation and examination of statutory financial statements, the costs
of Trustee meetings and cost of any legal advice lo Trustees on govemance or conststulDnal matters.
Taxatlon
The Charity is exempt from tsx on ils charitable acts'vities.
Page 12

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
I. ACCOUNTING POLICIES ICONTINUEDI
Fund accountlng
Unrestricted funds can be used in aecordanee with the charitsble objectives at the discretion of the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restricb'ons
arise when specified by the donor or when funds are raised for particular reslricled purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Debtors and prepayments
Debtors are recognised al the sethement amount. Prepayments are valued at the amount prepaid.
Cash at bank
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or
less.
Liabilities
Liabilities are recognised when there is an obligation at the statement of financial position date as a result of a
past event, il is probable that a transfer of economic benefit will be required in settlement, and the amount of the
settlement can be estimated reliably. Liabilities are recognised at the amount that the Branch anticipates it will
pay to settle the debt.
Judgements and estimation unc6rtalnty
The preparation of the financial statements 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 consider there lo be any critical accounting judgements, estimates or assumptions.
2. INVESTMENT INCOME
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Rgstri¢ted
funds
NS&I income bonds
Bank interest
9,431
444
9,431
444
5,733
464
9,875
9,875
6,197
3. TRUSTEES, AND STAFF REMUNERATION AND BENEFITS
There were no Trustees, remuneration or other benefits, and no $taff who received employee benefits of more
than £60,000, for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustee expenses
For the year ending 31 December 2024 there were £nil12023.' £5381 of Trustees. expenses reimbursed lo
Trustees, whilst acting in their ¢apa¢ity as a Trustee.
Average number of staff {employed by an agency)
During the year the average number of part-time staff was 212023.. 11, equivalent to approximately 0.7 {2023'.
0.61 full-time members of staff_
Page 13

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestrict9d
funds
Restricted
funds
Total
funds
INCOMEANDENDOWMENTSFROM
Donations and legacies
981
981
Charltable actlvities
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
Investment income
6,197
6.197
Total
43.638
43,638
EXPENDITURE ON
Charitablg activities
Direct charitable expenditure
Administration expenditure
48,955
18,787
48,955
18,787
Total
67,742
67.742
NET EXPENSE
124,104}
124,1041
RECONCILIATION OF FUNDS
Total funds brought foTrward
352,665
352,665
TOTAL FUNDS CARRIED FORWARD
328,561
328,561
S. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
VAT
other debtors
3,334
86
2,495
3,420
2,495
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Accrued expenses and deferred income
391
3,010
1,293
2,959
3,401
4,252
Page 14

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
7. MOVEMENT IN FUNDS
Net
movement
in funds
At 111124
At 31112124
Unrestrlcted funds
General fund
328,561
13.2301
325,331
TOTAL FUNDS
328,561
13,2301
325,331
Net movement in funds, induded in the above are as follows..
Incoming
resources
Rgsources
expended
Movement
in funds
Unrestricted funds
General fund
66.101
169,3311
13,230}
TOTAL FUNDS
66,101
169,3311
13,230)
Comparatives for movement in funds
Net
movement
in funds At 31112123
At 111123
Unrgstrictod funds
General fvnd
352,665
124,1041
328,561
TOTAL FUNDS
352,665
124,1041
328,561
Comparative net movement in ftjnds, included in the above are as follows..
Incoming Resources
resources
expendèd
Movement
in funds
Unrgstrictod funds
General fund
43,638
(67,7421
(24,1041
TOTAL FUNDS
43,638
167,7421
(24,1041
Page 15

RSPCA - ESSEX SOUTH WEST BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
8. RELATED PARTY DISCLOSURES
The Society, all branches of the Society and affiliated RSPCA animal homes and hospitals are conSide￿d
related parties.
The Branch receives income and purchases goods and seNices from the Society. In 2024 the value of grants
received was £21,816 12023.. £23,094), with £6,064 12023.. £12,128) deducted towards regional Contribution
osls. In 2024 the Branch also received £862 trom the care contribution fund 12023.. £nill. In 2024 the value of
pU￿haseS was £48012023. £1,233). The Branch also paid £41412023.. £1921 in legacy service administration
fees to the Society.
Page 16

RSPCA - ESSEX SOUTH WEST BRANCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
INCOME AND ENDOWMENTS
2024
2023
Donatlons and legacles
Donations
Gift aid
Legacies
2,129
291
26,559
2.479
71
{1,5691
28,979
981
Investment Income
NS&I income bonds and bank interest
9,875
6,197
Charitsble activitles
Fundraising and collecting l)oxes
Membership subscriptions
Pet insurance Commission
Rehoming fees
Care contribution fund
Society grant
2,097
792
393
521
92
12,360
1,680
862
21,816
23,094
27,247
36,460
Total Incomlng rnsources
66,101
43,638
EXPENDITURE
Charitsblg activities
Society regional contributions
Veterinary fees
Boarding fees
Food, litter, toys, beds elc.
12,128
14,064
21,907
856
4,020
35,868
376
46,328
48,955
Support costs
Other
Administration support wages
Insurance
Fundraising costs
IT sO￿are
Prints'ng, postage and stationery
Sundries
Telephone
Advertising
Society legacy service administrab.on fee
Govornance costs
Independent examination fee
Trustee meetings
20,684
479
15.238
598
45
411
413
188
290
146
35
425
80
414
22
192
450
1,500
180
23,003
18,787
Total resources expended
69,331
67,742
Net expense
13,2301
124,1041
This page does not form part of the statutory financial slalements.
Page17