RSPCA ESSEX SOUTH AND SOUTHEND BRANCH Charity number 208538 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 COMMUNITY Community Accounts Service
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page statement of financial activities Balance sheet Notes forming part of the financial statements Independent examination report
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2023 2023 2023 2022 Notes Incoming resources Incoming resources from generated funds Donations and legacies 122,880 Charitable activities Activities for generating funds Investment income 122,880 73,636 149,063 5,737 277,680 149,063 5.737 277,680 140,469 1,184 215,289 Total incoming resources Resources expended Cost of generating funds Cost of raising funds Charitable aclivities 126,524 105,125 231,649 231 19,667 19,898 126,755 126,128 252,883 112.007 143,102 255,109 1,336 1,336 Total resources expended Net movement in funds 46,031 (1,336) {19,898} 24,797 (39,820) Total funds brought forward at 1 January 2023 162,215 8,178 126,128 296,521 336,341 Total funds carried forward at 31 December 2023 208,246 6,842 106,230 321,318 296.521 The notes on pages 3 - 7 form part of these financial statemènts
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes Fixed assets Tangible assets 6,062 10,341 Current assets Investments Debtors Cash at bank and in hand 67,000 8,964 256,214 332,178 67.000 3,775 234,885 305,660 Creditors: amounts falling due within one year 16,922 19,480 Net current assets 315,256 286,180 Total assets 321,318 296,521 Funds of the charity Unrestricted funds Designated funds Restricted funds 10 10 10 208,246 106,230 6,842 321,318 162,215 126,128 8,178 296,521 Total funds These financial statements were approved by the Board of Trustees on and were signed on their behalf by- M Ward - Treasurer
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1. Accounting policies 1.1 Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement on Recommended Practise applicable to charities preparing their accounts in aG¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 20191- (Charities SORP {FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 1.2 Cash flow The financial statements do not include a cash flow statement because Ihe charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements" 1.3 Incoming resources Income from donations and grants, including Capital grants, is included in incoming resources when these are receivable. When donors specify that donations and grants, including capital grants are for a particular restricted purpose, this income is included in incoming resources of restricted funds when receivable. 1.4 Resources èxpended and recognition of liabilities All expenditure is incurred on an accruals basis. The majority of costs are directly attributable to the specific Charitable activities. Liabilities are recognised on the accruals basis in accordance with normal aGGounting principles. Management and administration of the charity represent costs incurred in the management of the Charity's assets, organisational administration and compliance with Charitable and statutory requirements. 1.5 Depreciation Depreciation is provided lo write off the cost of fixed assets over their expected useful lives All assets straight line 1.5 Fund accounting Funds held by the Charity are either: Unrestricted general funds These are funds which can be used in accordance With the Charitable objects at the discretion of the Trustees. Restricted funds These are funds that can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1.5 Fund accounting continued Designated funds These are funds that the Charity have set aside for a specific purpose. 1.6 Related parties There were no related paty transaction in the financial period. 2. Charilable activltles Unrestricted Restricted Designated Total Total Total 2023 2023 2023 Total 2023 Total 2022 Activities for generating funds Shop income Door to door collection Grants Other fundraising events Anlmal welfare Rehoming Pet insurance Sponsorship 111,191 23,094 111,191 23,094 97,143 23,218 1,482 1,482 1,515 12,815 421 60 149,063 12,815 421 60 149,063 18.375 158 60 140,469 3. Investment income Total 2023 Total 2022 Bond and interest income 5,737 5,737 1,184 1,184 4. Cost of raising funds Unrestricted Restricted Dèslgnated Total Totsl Total 2023 2023 2023 Total 2023 Total 2022 Wages Purchases Shop costs Telephone Fundraising costs 93,163 1,393 30,789 879 300 126,524 93,163 1,393 30,789 879 531 126,755 82,008 1,753 26,960 1,188 98 112,007 231 231
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 5. Charitable activitles Unrestricted Restricted Designated Total Total Total 2023 2023 2023 Total 2023 Total 2022 Postage and stationery Advertising Vet fees Vouchers Temp care Animal behaviouralist Bank charges RSPCA HQ fees RSPCA Care- Danaher Vehicle costs Volunteer costs Accountancy fee Depreciation Hardship Room Hire Other expenses 362 57 38,204 362 57 52,377 3,230 19,328 452 14,173 1,894 79,459 2,404 18,272 120 1,027 6,743 25,459 1.119 568 450 4.281 1.336 19,328 1,349 3,768 33,459 969 742 375 1,153 1,349 3,768 33,459 969 742 375 4,279 474 3,000 2,359 126,128 3,126 474 3,OC(J 2,359 105,125 2,748 143,102 1,336 19,667 No staff member was paid more than £60,000 in the year. The average number of staff employed during the period was 6. 6. Tangible fixed assets Fixtures Computer Motor Equlpment Vehicles Totals rittings Cost As at 1 January 2023 Addrtions As at 31 December 2023 35,155 2,692 5,095 42,942 35,155 2,692 5,095 42,942 Depreciation As al 1 January 2023 Charge for the year As at 31 December 2023 30.756 2,741 33,497 826 519 1,019 1,019 2.038 32,601 4,279 36,880 1,345 A$ at 31 December 2023 1,658 1,347 3,057 6,062 As at 31 December 2022 4,399 1,866 4,076 10,341
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 7. Current asset inveslment Total 2023 Total 2022 Unlisted investments 67,000 67,000 Total 2023 67,000 67,000 Total 2022 8. Debtors Other debtors 8,964 8,964 3.775 3,775 9. Creditors: Amounts falling due withbn on8 year Totsl 2023 Totsl 2022 Trade creditors Social security Costs Other creditors 13.961 1,094 1,867 16,922 16,500 1,448 1,532 19,480 At 31112123 10. Funds analysis At 01101123 Incoming resources Outgoing resources Transfers Unrestricted funds 162,215 277,680 (231,649) 208,246 Designated funds Designated hardship fund Designated branch support Designed shop hardware Designated fundraising Designated vehicle Designated welfare pec Designated welfare vouchei Designated winding up Designated delapidations 15,000 {4741 14,526 3,852 1,900 3,981 18,007 14,046 67,O¢X) 2,342 126,128 {449) (231) (1,019) {14,173) (1,894) 3,403 1,669 2,962 3,834 12,152 67,000 11,658} 119,898) 106,230 Restricted funds Pip & Peg Dog neutering Cal neutering Tai hydro 5,726 1,622 710 120 5,726 (1.622) 1,622 (1,3361 996 120 8,178 11.3361 6,842 Total funds 296,521 277,680 12S2,8831 321,318
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 11. Payments to trustees No remuneration was paid to any Trustee or to any person or persons known lo be connected with any of them. 12 Going concern These accounts have been prepared on a going ¢on¢ern basis. 13. Comparative Statement of Financial Activities 2022 2022 2022 2022 Notes Incoming resources Incoming resources from generated funds Donations and legacies Charitable activities Activities for generating funds Investment income 73.636 73.636 140.369 1,184 215.189 100 140,469 1,184 215,289 Total incoming resources 100 Resources expended Cost of gonerating funds Raising funds Charitable activities 77,064 122,734 199,798 34,943 19,918 54,861 112,007 143,102 255.109 450 Total resources expended 450 Net incornlnglloutgoing) resources before transfers 15,391 1450> (54,761) {39,820) Gross transfers botween funds Net Incomingl(outgoing) resources before other recognlsed gainsllosses 15,391 {4501 154,7611 (39,820) Net movement in funds 15,391 {450) 154,7611 180,889 (39,820) Total funds brought forward at 1 Jan 2022 146,824 8.628 336,341 Total funds carried forward at 31 Dec 2022 162,215 8,178 126,128 296,521
RSPCA ESSEX SOUTH AND SOUTHEND BRANCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 I report on the accounts of RSPCA Essex South and Southend Branch for the year ended 31 December 2023 which are set out on pages 1 to 7. Respective responsibilities of trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. The charities gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of Association of Accounting Technicians. It is my responsibility to= Examine the accounts under section 145 of the Charities Act, To follow the prOdureS laid down in the General Diredions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and To state whether particular matters have come to my attention. Basis of independent examiner's Statement My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements concerning the form and content of the 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 come across no other matters in connection with the exarnination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Shelley-marie Rudling FMAAT AATQB for and on behalf f: Community360 Winsley's House, High Street, Colchester, Essex Date /0
RSPCA Essex South, Southend & District Branch Registered Charity No. 208538 Trustees Report for the year ended 31 December 2023 Trustees Mrs S C Beaumont Ms.MSGWard Ms l Ripton Mrs S l Abrahams Mrs B L Goodfellow Mrs C A lones Mr R J Moran (Chairperson) rrreasurer) {Secretary) *Trustees are appointed or reappointed onnualty at the AGM Staff: Sho Mana ers Mrs T Clements MrsSD .OhnstOn (retired Dec 2023 Mrs S A Nelson retired Se 2023 Mrs S Warrln ton Mrs C S Crulkshank olned Ort 2023 Mrs L Tlnklln olned Dec 2023 Branch staff Mrs KA Butler Ms M Summers Branch Manager Anlmal Su ort left an 2024 Reglstered Address: RSPCA Essex South. Southend and Dlstrlrt Branch 6 West Street Rochford Essex SS4 IAL Audltors: Communlty 360 w1nsleS House High Street Colchester Essex COI IUG Bankers: Royal Bank of Scotland 13-15 London Road Southend-on-sea Essex SSI IPR Santander Bootle Merseyslde L30 4GB GIF (Charities Aid Foundation) Bank 25 King5 Hill Avenue Klngs Hill West Malling Kent ME19 4IQ I |Page
Objects and public benefit statement The RSPCA Essex South. Southend & District Branch an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society). responsible for carrying out animal welfare work in the districts of Southend, Castle Point, Rochford. the towns of Wickford. Battlesbridge and South Woodham Ferrers (part ofj. The trustees hold regular meetings throughout the year at which decisions are made. The day to day running of the shops is delegated to the Shop Managers. The branch operates within a national network of separntely re'stered organisations that pursue the same objectives and which are known collectively as the Royal Society of the Prevention of Cruelty to Animals. The objerts of the Branch are to promote the work and objects of the Society, namely by all lawful means to prevent cruelty. promote kindness to and alleviate suffering of all animals, with reference to the area of the Branch. in accordance with the policies of the Society. The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable alms, and continue to deliver benefits to the public. We have complied with the duty underthe Charities Art 2006 to have due regard to publlc benefit guidance published by the Commissio Advancement of anlmal welfare Under the Charities Act 2006. the advancement of anlmal welfare is recognised as a dlstinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year Indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the publlc. Whilst this public benefit is clear. it is sometimes difficult to quantify and must be balanced against any detrimenL The Branch's animal welfare worK although local In nature. is beneficial to the soclety at large, and aims to help people In need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activitles, as described in more detail in the following pages of this repor¢ focus on promoting klndness and preventing cruelty to animals and are undertaken to further these purposes for the public benefiL Charltable artlvitles pursued for the publlc beneflt We support our local Inspertors by taking in. free of charge, mistreated or abandoned animals, including pets whose owner5 suffer ill health, financial difficulties or pass away. The Society's Inspectorate (as well as providing education. infornlation and advice] rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This is key to 'the prevention of cruelty. part of the RSPCA objects. and promotes humane sentiments towards animals which involves moral benefit to humankind. Within the financial means available to us, we provide vouchers to subsidise veterinary treatment for animals, which are sick or injured and belong to local people on low incomes. We do this through negotiating with local vets. provision of pet food or receiving sign-over of their peL This work benefits those individuals by giving them financial help to care for their companion animals or relieving them of their need to care for them. as obligated by law. 21Page
We provide subsidised neutering and microchipping of companion animals for those in the Branch area on low incomes. We do this by a voucher scheme or working in joirjt venture with other animal welfare charities. This work help5 to control dog/cat populations through neutering and benefits those on means tested benefits by giving them financial help, thereby promoting responsible pet ownership. Animals In our care receive veterinary treatmenL vaccination, neuterin& micro-chipping and are assessed for re-homing. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering. We re-home at low cosL animals in need to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and ment21 health, we consider the provision of pets as subsidiary to the main charitable aim ofthis service. which is to reduce animal sufferin& Our policy to have a set adoptlon fee for animals aims to highlight the ongoing personal and financlal commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outsfide our objects, to re-home to those who could not afford them. We take in. wlthout charge, lost animals and take steps to reunite them with owners. This work benefits our local community (including local authorlties) by preventing animals straying and posing a risk to themselves and to people through road traffic accidents. We respond to enquiries (both dlrect and via the Society's national call centre) from the public about animals locally. The public benefits from Imowing that we can intervene to assist animals in need. We offer free animal care advice by providing cat and dog information contact telephone numbers on our website. We take in many calls to our"0300" telephone numberas well as to our shops. which are also able to help or re-direcL The public benefits through the promotion of responsible pet ownership. Within the ternis of our governing document, we support the National Society / other RSPCA branches / local animal welfare charities through collaborating in provldlng funding for animal welfare events and promotions. We provlde volunteertng opportunities for those who wish to support our worl irjcluding trusteeship. retail volunteerln& fosterin& and fundraising. We do not have our own Rehoming Centre, so we are unable to support volunteer interest on more one-to-one with the animals. However, this an still benefit local people and companies by providing the possibility oldoing worL which is compassionate and rewarding. Branch Activltles 2023 We experienced another very busy year. with most of our rehoming activities continued to be supervised by our Branch manager. voluntsry elected Trustees and supported by one part time employee. The Branch financial position remained stable. with the Trustees continuing to pursue the prudent financial policies adopted over the previous few years. Wherever possible, the Trustees have sought to get best value for expenditure and negotiate support from other organi52tions in terms of match funding. We continue to review our operating model to create efficiencie5 in the way we deliver services. Our expenses for the year totslled £252.883. Income for the year has improved on last year however. we have noticed the impact with fundraising being limited and our Shops are affected by reduced footfall. Income totalled £277,680 which was primarily generated through adoption fees. legacies (£112,219), and sales from our shops in the area i.e.. Shoeburyness and Rochford. We have allocated funds to specific projects such as welfare support and neutering initiatives with some ndS ringfenced to support activities to improve our infrastructure. 31Page
The Trnstees are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time the financial position of the charity. They have general responsibility for taking such steps as are reasonable open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. We have a small team of employees who are responsible for managing our shops and the day to day rehoming activities. In 2023. shop managers Sue and Sally chose to retire after many years of service and we would like to take this opportunity to thank them for their hard work and dedication to the branch. We welcome new shop managers. Sue and Lisa to the team and wish them every success. Many roles continue to be managed by a small group of volunteers. thus putting an enormous strain on the current Trustees. We would welcome applications from any members with three months or more membership, especially anyone interested in fundraising to become a Trustee. The Branch. however still mainta5ned its efforts on behalf of the animals. with fosterers and re- homing trustees/volunteers working steadfastly to meet the increasing workload. Thanks to their efforts, the Branch was able to deal wkth more than 340 animals either through direct rehoming or welfare assistance. In addition, Food and supplies have been donated to foodbanks via direct donation and Pets at Home VIP scheme. This achievement would not have been possible without the help and support of our boarding establishments. fosterers and veterinary practices. We still struggle wlth the general public perception of the structure and responsibilities of the RSPCA. This is both disappointingand frustrating for our local branch as we are a self-funding separate charitywhich is passionate about the life quality of the animals in our branch area. Intake and Rehomlng actlvltles CATS: This year we look In 135 cats/klttens. We continued to work closely with Danahar Animal Centre for boardlng and rehoming many of our cats and some dogs. A special'thankyou, should be given to their staff and volunteers involved in the cat rehoming process who do a remarkable job making sure the cats/lu'ttens go into suitable. pernlanent home5. Cats reach sexual maturity at 4 months old (when they are still kittens); and a female cat can have several litter5 a year. With this in mind. we continue to focus on our Cat Neuterin& to help reduce the risk of cat over-population in our districL DOGS.. It was a busy and challenging year with further increases year on year in the number of dogs needing our assistance. 94 dogs and puppies were brought into the branch in need, we provided veterinary care and rehabilitation, where necessary and eventually finding suitable new homes for them. Post Covid-19 lockdown, we have seen more behavioural issues due to the lack of training and socialisation as puppies making rehabilitation and rehoming more time intensive. In addition, we continue to offer welfare assistance to several needy dogs in the area. providing donated fiM)d to those in financial crisis. assisting with training and behaviour advice to enable owners to keep their dogs and emergency veterinary treatment where necessary. OTHEtL. 41Page
Small pets have also been significantly higher this year with l Rabbit and 4 Birds being brought to us for care and rehoming. PERMANENT FOSTERING: We support a 23 dogs and cats under pern]anent foster care agreements, due to behaviournl issues or being too elderly or unwell with specific medical needs to enable them to be rehomed. Rehomlng anlmals In our care The continued social media presence. mainly the Facebook page. continues to be an excellent platfonn to reach our target audience for adopters and raisinggeneral awareness of the branch. Increasingly, many adopters use 'Find a Pet, on the national RSPCA website. where you can search by 'distance from you,. Out of area adoption is beneficial for our animal rehoming optlons. although we have found that arranging viewings and subsequent home visits can lengthen and animals stay in comparison with that of a local adopter. In 2023, we contfnued to regularly liaise with Press Office at Headquarters to arrange press releases and help promote animals or cases of interest at our branch as well as online events and competltions being organised by headquarters. Additional effort by our branch manager, has led to special fundraislng campaigns for individual animals who require significant treatment and long-term support. Our links with local Dog Wardens and other welfare SeiCe providers remains strong and continues to help prevent suffering of anSmals within our districL As always, we are eternally grateful to our amazing staff and volunteers as. without your contlnued commitmenL we would not be able to help as many animals as we do. Our thanks and acknowledgement also go to our service providers, who always go above and beyond to support us. Working in partnership. we can glve animals in our care the second chance they deserve. The Board of Trustees approved thfis report on 7 lune 2024 Mrs S Beaumont Chairperson RSPCA Essex South, Southend and District Branch Proposed: B Goodfellow Seconded: S Abrahams