Kent West Branch
Caring for animals since 1893
Report and Financial Statements
For the year ended 31 December 2023
This is Minnie who came into
our care with her sister when
their owner had to go into a care
home. She had renal problems
and came urbder our PAWS
scheme. Both she and her sister
were adopted together locally.
This is Charlie who was born by
emergency caesarean when his
Mum was taken to the vets as a
stray. We helped with the
veterinary costs and to find him
and hi5 Mum their wonderful
forever home together.
This is Cleo who came into
our care as one of a litter of
four feral kittens from a local
housing authority site. She
has since been adopted by
one of our great fosterers.

Contents
Legal and Administrative Information...
Trustees Annual Report................................................................................................................
Independent Examiners Report......................-......-......-......-.......................................................
Statement of Financial Activitie5................................................................................................ 10
Balance Sheet.............................................................................-.-..-.........................-................ 11
Notes to the Financial Statements............................................................................................. 12

RSPCA, KENT WEST BRANCH
(Registered Charity 209193}
Legal and Administrative Information
Legal Status
The organisation is a branch of the Royal Society for the Prevention of Cruelty to Animals I"RSPCA"I
and is a registered charity governed by the model rules issued by the RSPCA.
Trustees and Officers
Ms J Selmes- Branch Chair
Mrs S Newman- Branch Welfare and Membership Secretary
Mrs L Hill- Branch Treasurer
Ms M Chavez- Branch Secretary
Mrs L Brown
MrsPSLNorth
Mrs P Lloyds (Resigned 12 June 20231
Mrs G Hughes (Resigned 12 June 2023)
Principal Address
8 Hawden Close
Hildenborough
Kent
TNII 9BP
Independent Examiner
Stephen Pocock FCCA
BSR Bespoke Chartered Accountants
Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH
Bankers
NatWe5t Bank PIC
67 High Street
Sevenoaks
Kent
TN13 ILA
Barclays Bank PIC
Leicester
LE87 2BB
Shawbrook Bank PIC
Lutea House, Warley Hill Business Park
The Drive
Great Warley. Brentwood
Essex CM13 3BE

RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Trustees Annual Report
For the Year Ended 31 December 2023
The Trustees present their annual report together with the annu31 financial statements and report of
the Indeperbdent Examiner of the accounts for the year ended 31 December 2023. as required by the
Charity Commission. The trustees have adopted the provision5 of Accounting ar)d Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparirbg their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffertive l January 2015}.
Structure and Governance
The RSPCA Kent West Branch, Ithe"Branch" or~Kent West Branch"), was established on the 3 October
1893. The Branch is an unincorporated charitable association and a separately registered branch of
the Royal Society for the Prevention of Cruelty to Animals Ithe "Sociev or"RSPCA"I, carrying out its
direct animal welfare work in the areas defined by the following post codes= TN8 5&7, TN9 1&2, TNIO
3&4, TNII 8&9, TN13 2&3, TN14 5, 6&7, TN15 0.8.9&6, TN16 1&2.
The Branch is administered by a committee. The committee members, elected atthe AGM, or co-
opted by the committee, are its Trustees for the purpose of charity law and are referred to as Trustees
throughout this report. All Tru5tee5 are briefed on their responsibilities as trustees prior to their
acceptance of the role. The committee meets regularly for the purpose of dealing with the branch
affairs and to receive reports from its Officers.
The Trustees review the risks that the charity faces on a regular basis. The major risks to the Branch
as identified by the trustees have been reviewed and steps taken to mitigate them are..
Loss of income, including through error or fraud.
Irbsufficient trustees for the branch to continue.
It is the opinion of the Trustees that the Branch's policies. procedures, and controls are adequate to
mitigate finan¢ial10sS through error or fraud and to maintain the future financial viability of the Branch.
The Branch is run entirely by volunteers and all fund5 are either raised by volunteers or come from
donations or legacies, except a small rebate of membership 5ub5criptions from the Society's central
fund5 and reimbursement from the Regional Board as and if agreed, for specific projects. The Branch
takes part in the activities of the South East Regional area and along with other branches. attends the
Regional Board meetings.
Branch Objectives and Public Benefit Statement
The objectives of the Branch are to promote the work and objertives of the Society that are to promote
kindness to and to prevent or suppress cruelty to animals by all lawful means
with particular
reference to the area of the Branch, in accordance with the policies of the Society.

Trustees Annual Report (continued)
For the Year Ended 31 December 2023
The Trustees have reviewed the outcomes and achievements of the objectives and activities for the
year. to ensure they remain focused on their charitable aims, and continue to deliver benefit5 to the
public. They have complied with the duty the Charities Act 2011 to have due regard to public benefit
guidance published by the Commission.
Advancement ol Animal Welfare
Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory
charitable purpose. Thi5 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 public
as a whole. Whilst this public benefit is clear. it is sometimes difficult to quantify and must be balanced
against any detriment.
The 8ranch'5 animal welfare work, although local in nature, benefits society at large, and aims to help
people in need with the care of their anima15. All our charitable activities focus on promoting kindness
and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the
public benefit.
Charitable Activities pursued for the Public Benefit
We provide financial support towards veterinary treatment costs for animals that are sick or injured
and belong to local people on low incomes. We do this through the operation of a voucher scheme.
This work provides assistance to those on means tested benefits by giving them financial help to obtain
care for companion animals in need of veterinary treatment. We also help on an exceptional basis to
pay veterinary costs for unowned animals in our area that are involved in accidents that are emergency
cases.
The Branch is also focused on the active promotion of neutering and microchipping for companion
animals for those people living in the branch are3 on low incomes through the issue of vouchers.
We provide re-homing and f05tering services where possible for both unowned and companion
animals that come via the Inspertors, members of the public or l(Kal veterinary practices.
We respond to enquirie5 Iboth direct and via the Societrfs national call centrel from the public about
animals in our area. The public benefits from knowing that we will help anima15 in need, where
POS5ible.
We offer free animal care advice by holding events and answering enquiries. The public benefits
through the promotion of responsible pet ownership.
Within the terms of our governing document, we support the National Society, other Branches, the
RSPCA Inspectors, local veterinary practices and other local animal charities.
We provide volunteering opportunitie5 for those who wish to support our work, including trusteeship,
f05tering, and fundraising. Thi5 benefits local people and companies by providing the possibility of
doing work which is compassionate and rewarding.

Trustees Annual Report (continued)
For the Year Ended 312023
Achievements and Performance
2023 has been very busy for the branch in all area5 of animal welfare we help with. The cost-of-living
crisis has had the greatest impact this year. Prices rising in all area5 including food and energy bills has
resulted in less money available towards the cost of veterinary treatment for animals owned. The
demand for our financial support from people in our area on low incomes ha5 therefore increased
significantly. This increase in demand. together with the rising cost of the veterinary treatment5 has
had a double impact on spend on veterinary costs. Veterinary costs through our voucher scheme
increased by almost 63% - £24,182 vs £14,839. The number of vouchers issued increased to 182 a5
compared to 131 the prior year. This was the highest number of vouchers issued Since the scheme
began eight years ago.
As a result of this higher spend on veterinary costs we recorded an overall deficit of £6,107 in 2023 as
compared to a deficit of £1,215 in the prior year. We do consider the branch to be in a strong position
financially despite the deficits, but we will continue to do what we can to raise funds and reduce costs
going forward. There are several vet practices locally that do give us a charity discount on the costs of
vet visits and treatments to which we are grateful and try and use them as much as possible.
Nationally the longer-term aftereffects of COVID with higher animal ownership together with the
higher costs of living and therefore higher animal abandonment has resulted in animal centres being
at almost full capacity. Our Kent Chief Inspector Nick Wheelhouse and his team continue to do an
amazing job working through these challenges whilst providing the much-needed front line services in
responding to animal welfare concerns. This includes the rescue of all kinds of wildlife trapped or
injured from a number of hazards. We have continued to support Nick and his team durinE the year
wherever possible.
We have also been busy in our °3nirnal care" work in the year. This relates to animals. mainly stray cats and
kittens, that are not owned and come into our care. Our cattery closed in 2022 but since then we now use up to
six foster families who kindly look after the animals prior to them being rehomed. We are very grateful
to all of these volunteers who give their time freely to help us and the animals in their care.
In November 2022, we began working on a joint project at a local housing authority Slte where the iesidents had
requested assistance with a population of cats and kittens. Together with another animal rescue charity
in our area Rescued Anima15 in Need or -RAIN- we the site regularly together and since that date we
have caught a total of 76 feral cats and kittens. The adult cats were taken to a local vet and each
neutered and given a health check and blood test and then re-released. The kittens were also given
veterinary treatment. vaccinations, neutered and microchipped and were cared for by our great team
of foster families before being rehomed. We will continue to visil the site in future on a less frequent
basis now that most adults have teen neutered. We also helped a member of the PLbblic with the
rescue neuter and rehorne of 10 feral cats and kittens at his home during the year.
The average cost for the veterinary treatment for each stray or feral cat or kitten is approximately £250
£300 each. The RSPCA South East Regional Board. of which we are a member. offer several funding
schemes to help branches with animal welfare projects. One scheme is the multi-animal slte scheme
whereby we can recover veterinary costs associated with the restue of animals where there are 5 or
more in one place. As a result of the rescue and rehoming we have undertaken at the two location5

Trustees Annual Report (continued)
For the Year Ended 31 December 2023
mentioned above, we were able to reclaim £14,420 from this scheme related to the veterinary costs
incurred. This costs and reclaim amount are shown rbetted in the animal care costs within the
experbditure on charitable activities in our financial statements.
Lastly, we continue to operate a dedicated branch telephone line to help people in our area with anv
questions related to animals in need, including wildlife. This contirbues to be very much in demand, and
we help as much as possible.
Our donations and rehoming income more than doubled in the current year to £9,853 as compared to
£4,685 the previous year. This includes the increase in rehoming fees due to the higher number of
stray cats and kittens we have helped rescue and rehome this year. We charge a nominal rehoming
fee which has not changed in the year, and this goes towards the veterinary and food costs incurred
for each animal in our care before they are ￿hOmed. The donations income also increased and
includes monies raised and received as part of being our local Pets At Home branch Charity Partner
since the beginning of 2022. As a result of this, we have received donations of pet food and supplies
collected from the public in store as well a5 donations of large pallets of pet food and litter. We used
these to distribute to our neighbourir)g RSPCA animal centres as well as to 3 local established food
banks and also for animals in our care with foster families. We also receive vouchers to spend in their
store on animal supplies and also participate in fund raising campaigns through the Pets at Home
Foundation.
During the year we held three of our usual fund-raising events including the local Great Comp garden
event and had stalls at the Otford and Shoreham heavy horse show. us the opportunity to increase
public awareness of our activities in the local area.
We did receive our annual share of the National Sociews house to house collections and donations in
the current year of £23,094 which was down slightly from 2022. This remains our largest source of
income, without which we would not be able to carry out all of our animal welfare activities. These are
collections carried out two years prior.
Financial Review
Financial Performance
The Financial Statements for the year ended 31 December 2023 will be Submitted for adoption at the
Annua5 Gener31 Meeting to be held on 17 lune 2024.
The Financial Statements (including the Notes to the Accounts) show a position which the Trustees
consider to be sound.
During the year the Branch recorded a deficit of £6,107 compared to a deficit of £1,215 in the prior
year, due primarily to increased expenditure on welfare assistance for veterinary fees of £24,182, an
increase of £9,343 compared to 2022.
Expenditure on charitable activities includes veterinary fees. animal care and any contributions made
to the RSPCA National Society. The increase seen this year 15 due to several rea50n5.' increases in
veterinary costs year-on-year. the number of 3nima15 treated and taken into our care and an increased

Trustees Annual Report (continued)
For the Year Ended 31 December 2023
contribution to the National Society- The Branch continued to spend animal welfare through the
branch voucher system for veterinary fees and the animal trapping and rehoming activities. The
Branch was able to reclaim £14.420 from the South East Regional Board fund in respect of veterinary
costs incurred related to the two large multi animal projerts undertaken in the year.
Overall intome in 2023 increased by £4,862 to £34,557. primarily due to an increase of £2,642 in
income generating from rehoming activities and an increase of £2,526 donations income to £6,303
12022.. £3,7771 which includes £3,347 raised from multiple campaigns at the Pets at Home Foundation.
The Branch's share of the central allocation received of the Society's house to house collections
reduced slightly compared to the prior year. This initiative, which uses professional fundraisers,
generated £23,09412022- £23,218) and continues to be the Branch's largest source of income.
Branch financial plan- including designated funds details.
Reserve5 policy and risk management
The policy of the Trustee5 15 to have a minimum of £5,000 in unrestricted reserves to ensure that our
public interest welfare work can continue in a managed way should the income reduce Significantly for
any reason. The Branch ended the 2023 financial year with £72,48912022,' £78,596) in reserve5. We
continue to seek opportunities to reduce the carried forward rese￿eS year on year but will also give
consideration to a possible reduction in our share of the National Society's house to house collections
in the next few years and higher welfare spend.
Funds were designated by the Trustees for a total of £20,OC(> to suptK)rt the following 3 initiatives-
Feral Fund - £S.000 was designated to support the Branch activities in assisting with feral
cat colonies in our area.
Equine Fund - £5,1XJO is designated in support of the Local. regional or National Society's
equine work.
PAWS Fund £10.￿)0 is designated in support of the expanded "Post Adoption Welfare
support" I"PAWS~I scheme we run for older animals adopted with existing health
conditions.
The Trustees have a duty to identify and review the risks to which the Charity is exposed. The Trustees
continually review the risks and system5 which are in place to minimi5e them. Both external and
internal risks are reviewed to ensure that they meet the needs of the charity.
Thank you
To conclude thi5 report, I would like to thank each of the Trustees and volunteers who have all
continued to give generously of their time and effort5 again thi5 year. On behalf of the Committee, I
would also like to thank Chief Inspector Nick Wheelhouse and his team who continue to do SLtch
invaluable work towards improving animal welfare in our area. In addition, our thanks go to Sarah
Piggott as our Branch Partnership Manager for her continued invaluable help, to R.A.l.N and all the
other local services and organisations that have also a5SlSted us when called upon.
Approved by order of the committee on 20th May 2024
M51 Selmes, Branch Chair

RSPCA, KENT WEST BRANCH
(Registered Charity 2091931
Independent Examiners Report
THE ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
KENT WEST BRANCH
Registered Charity No. 209193
liiilepeiidenl e.YUllllAer's reporl lo ihe Truslees of RSPCA Kelii Iyesi Brniich
I report lo thc trustees on m), examination of thc accounts for thc y¢ar ended 31 December 2023, which
are set out ott the next pages.
Re.)pi)11sibililies lJuJis of report
As the cliarity trustees you are reS￿nSIble for tlie preparation of the account5 in accordance %vitli th¢
r¢quir¢inents of the Charities Act 2011('the Act,).
I report in respect of my examination of ihe Trustee's accounts Carried out under section 145 of the 2011
Act and in carrying oiit my ex£iniination I have folloived all the applicable Directions given b5, the
Charity Commission under section 145(5Xb) of the 2011 Act.
Indepeiident Lroniimer's slalenienl
I have completed my examination. I confirni ihat no maierial matters hav¢ wme to my attention in
connection iyith the examination giving me cause to believe that in an), maierial ￿spect..
accounting rccords ivcrc tkot kept in respect of the Trust as rquired by section 130 of the Act-
or
the accoiints do not aecord ivith those records- or
tlie accounts do not con)pl)' ii'ith the applicable requirements ¢onteming the fomi aiid contciit
of accolints set out in ihe Charities (Accoiints and Reports) Rcgulations 2008 other tliaii aiiy
requiretnent that the accounts gii'c a.true and fair Vic￿ ivhich is not a matter considered as part
of an independent examination.
I have no concerns and hai'e come across no other matters in connection ¥¥'iih tlie examination to M.hiLh
attention should be drawn in this rew)rt in order to enable a proper understanding of the accouiits to be
reiiched.
31 2024
Stephen Pocock FCCA
BSR BESPOKE CHARTERED ACCOUNTANTS
LINDEN IIOUSE
LINDEN CLOSF.
TUNBRIDGE WELLS
KENT
"I"N4 8HH

RSPCA, KENT WEST BRANCH
(Registered Charity 2091931
Statement of Financial Activities
For the year ended 315t Decembev 2023
Totsl
Funds
2023
Total
Funds
2022
Unrestrirted Restricted
Funds
Funds
Note
Incoming Resources
Incomlng Resourtes from G•noratod Fund$
Voluntary Income
Donation5 & Rehoming
Subscriptions per HQ
Collecting Boxes
House to House collections
9￿53
231
19
23.C84
9￿53
231
19
23,094
4,685
246
24
23,218
Activites for Generatlng Funds
Events & donated 8oods
73g
739
1,273
Investm•nt Intom*
Bank Deposit Interest
621
621
248
Total Incomln8 Resources
34.557
34.557
30,403
Resources E¥pended
Costs of G•neratlng Funds
8&10
39
39
427
Expendlture on CharStable ArtSvltles
6.9&10
39.810
39,810
29,547
Go¥ernanc• Costs
li
815
815
935
Total Resources Expended
40,664
26,135
Net Incominglloutg￿ng) Resources for the year
and Net M0￿m•￿t In Funds
16,1071
16,1071
11,2151
Fund Balan￿5 brought forward
78,596
78.596
79,810
Fund Balan￿ carrled fon¥ard
72,489
78,596
io

RSPCA, KENT WEST BRANCH
(Registered Charity 209193)
Balance Sheet
Balance Sheet
As at 315t Dg¢•mb•r 2023
Total
Funds
2023
Total
Funds
2022
Unrestricted Restrirted
Funds
Funds
Note
Flxed A55•ts
Tan8ible assels
129
129
Currènt As$•ts
Stock
Cash at bank
Debtor5
104
75,657
3568
104
75,657
3,568
173
86,311
2,302
Current Uabllftl8S
Amountfalling due within one year
14
16,9681
110,1901
N•t Curront Assets
72,3￿•
72,360
78,596
Net A%s•ts
72A89
78,596
Funds
Unrestricted Funds..
General Purposes
Designated
52,489
20,IKK)
52
20,IJ))
SB,596
20,0(X)
72,489
78,596
The noles page5 fofm part of these accounts
Jean Selmes
Branch Chairperson
Lynne Hbll
Branch Treasurer
20th May 2024
On behalf of the Committee (Trusleesl
li

RSPCA, KENT WEST BRANCH
(Registered Charity 2091931
Notes to the Financial Statements
Forthe year •nd¢d 31st December 2023
l Accountlng Policies
Basls of preparing the fin•n¢r•l ststements
The financial staterneTrts of the charifv, which ￿ a public benefit entity unde¥ FRS 102, have been
prepared in accordance with the Charities SORP IFRS 1021'AccountiThgand Rewrting by Charities..
Staiement of Recommended Praciice applbcable to charities prepariThB their accounrs in
accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland
IFRS 1021 (effective l January 20151.. Financial Reporting Standard 102 rhe Financial Reportin8
Standard applicable in the UK and Republic of Ireland and ihe Charities Act 2011. The financial
statemenis have been prepared under the historical cost convention.
The presentatioft currency of the financial staiements is ihe Pound Sterlin81£1.
In¢om•
All intome in reco8nised in the Statement of Financial ACtI￿tieS once ihe charity has entitlement
to the funds. it is probable that the income will be receNed and the amount can be measured
reliablv.
bl.
Expendltur•
Liabilities a￿ reco8nised as expenditure as soon as there is a le8al or constructive obli8ation
committln8 the charity to that expenditure, it ts probable that a transfer of economic benelits will
be required in Settlement and the amount of the obli8ations can be measured reliably.
Expenditure is accovnted for on an accwals basis and has ￿en classified under headin8S that
a￿Te8ale all costs related io the cate80ry. Where costs cannot be directly attributed to
particular headin8$ they have been alhxated to actiwties on a basi5 consistent with the use of the
sources.
dl. Crltleal a¢coun￿n¥ ludK•m•nts and key sour¢•s of •stlmation uncertainty
Depreciation 15 a 5i8nificant accountingestimate wthin the account5. Depreciation rates are
based on the v5eful expected lives of each asset. The Trustees review the assets to ensure that
their polscies remain up to date, èccurate and in line with p￿¥10￿$ expectations to confirm that
depreciation is not accelerated or U￿￿-pro￿ded.
Depreclation
Oepreciation is promded at an annual rate of 20% in order to write off each asset over its
estimated useful lile.
Sto¢ks
Stock$ are valued at the lower of cosi and net reali5able value, after making due allowances lor
ob501ete and slow moving item5.
81.
Taxatlon
The charity 15 exempt from tax oft its charitable acitivites.
h).
Fund accounting
Unrestricted funds can be used tn accordance wilh the charitable obl￿tIveS at the discretion ol
the trustees.
Restricted funds can only be vsed lor particular restricted purposes ivithin the objects ol the
charity. Restrictions arise when specified by the donor or when funds are raised lor particular
restricted purposes.
12

RSPCA, KENT WEST BRANCH
(Registered Charity 209193}
Notes to the Financial Statements contd.
Foi the y•ar ended 31st December 2023
l Accounting Pollcles- contlnued
Flnawlal In$trument$
The company enters inlo basic financial insiruments that give rise to financial assets and
financtal liabilities including trade and other debtors, trade and othei creditors, bank account
balance5, bank loans and other loans and borrowin8s and tnvestments in certain non puttable
and non mnvertible equity instruments.
Debt instruments which are not payable or receivable within one year are initially accounted
for at the transaction prite artd are subsequently accounted for at amortised cost usin8 the
ellective inlerest method. Debt instruments payable and iecewable within one year are
measured at their undiscounted cash amounts. Where the debt instruments are treated as
financin8 transaction, Ihen the financial asset or liability is measured at the present value of
future eash flows based on a market rate of interest. Debt instruments which are treated as
financial assets and accounted for at amortised cost are also assessed lor impairment.
Equity instruments are initially accounted for at transaction price. They are subsequently
auounted for at C05t unle5S they can be accounted for at fair value based on a readily available
market price or fair value. Equity instruments whith are treated as financial a$5ets and
accounted for at C05t are also assessed for impairmenL
Golng Concern
The CommÉttee members have made their own assessment of 8olng contern and have a
reasonab￿ expectation that the Branth has adequale resources to continue in operational
existence for the foreseeable future and there are no material untrrtainties that cast
significant doubt on the Branch's abilÉty to continue as a going concern.
2 Tanglbl• Flxed Assets
Depreciation on fixed assets has been charged as follows..
Tent
Gazebo
Tots
Cost
At 1st January 2023
additions during the year
At 31st December 2023
795
795
161
956
161
161
795
Depreciation
At 1st January 2023
Charge for the yeaf
At 31st December 2023
795
795
32
827
32
32
795
Net book value
At 31st December 2022
At 315t Oecember 2023
129
129
13

RSPCA, KENT WEST BRANCH
(Registered Charity 2091931
Notes to the Financial Statements contd.
Forthe year ended 31st De￿mber 2023
3 Cash at Bank
2023
2022
Current Actount. National Westminster Bank plc, Sevenoaks
High Interest Deposit Account. Barclays Bank plc
60 Day Notice. CAF Bank
5,916
16.864
52,878
75,657
9,690
24,112
52,509
86,311
4 Hou$e to House tolkttlons
Under the terms of an agreement established by the RSPCA, house to house collections are
undertaken by a professional fund-rai5in8 company and funds received are distributed to branche5
by National RSPCA. Kent West Branth recefjved £23,09412022- £23,218)
5 Event5 & dorwted ￿K1$
2023
2022
Ctsffee Mornines, fetes. etc
739
1,273
739
6 Veterlnary Fees
2023
2022
Nos
Nos
Voucher Assi5tance-.
Neutering
Treatment
33
147
2,889
21,293
24,182
20
103
123
1,219
13,620
14,839
Non-voucher a5515tance
A&E/Euthana5ia
173
24,355
1.375
16.214
182
131
Treatment caffied out at RSPCA centres is irlduded within the above fi8ures,
Average 8fOSS Cost to branch per animal..
2023
2022
Voucher Neuterin8
Voucher Treatmenl
Non-voucher Assistan
61
132
172
145
87
14

RSPCA, KENT WEST BRANCH
(Registered Charity 2091931
Notes to the Financial Statements contd.
For the year ended 31st D*c¢mber 2023
7 Branch contrlbutjon to RSPCA
2023
2022
Contribution to central funds
3.308
1,521
All branches contribute to RSPCA central funds using a formula determined by RSPCA Council.
The branch contribution is determined by the relationship between expenditt¢re and net a55ets in
prior years. This arrangement was introduced in 2CN.
8 Costs of Generatlng Fund$
2023
2022
other
Supporl Costs
35
39
428
39
9 Exp•ndltur• on Charltable Actfvltl•s
Veterinary
Fees
Animal
Care
2023
2022
Payments to Veterinary Surger*s
Support Costs
24355
3.167
27.523
lo￿73
1,414
12,287
35,228
4,581
39,810
26,874
2,672
29,546
10 Allocation of Support Costs
Allocated to
chafItab￿ Allocated to
Activites
Fundraisin8
2023
2022
Telephone
Print, posta8è & stationery
Branch Contribution to RSPCA
Support other
398
399
79
3,308
767
4,586
467
3.305
767
4,581
1,521
679
2,711
Support costs are allocated In proporlion to direct costs.
15

RSPCA, KENT WEST BRANCH
(Registered Charity 2091931
Notes to the Financial Statements contd.
Forthe yEaT er￿ed 31st t1￿mber 2023
11 Govorn8n¢e Costs
2023
2022
Information Commissioners Offke
Independentexaminerfs fee
35
35
815
935
12 Related PartytYansa¢tlons
Some expenditure was reimbursed to trnstees In respectof animal care Costs £2.045.9612022..£240.471.
Expenditure of £355.16 wa5 reimbursed to trustees in respffl of telephone and other
administrative e¥pense512022-. £61Q621.
No remuneratDn was paid to any trnstees.
13 D¢bto¥s
2023
2022
Income due via RSPCA Central Olfice
Other Debtors & PrepayThents
IA36
2,132
92
2.210
2.302
14 Cr4dltors
2023
2022
Veterinary Fees
Trustee expense5
Independentexaminerts fee
027
162
9,410
10.1
16