2023-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Tunbridge Wells And Maidstone Branch

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REGISTERED CHARITY NUMBER: 210635

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY

RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

		Page
Report of the Trustees	1	to	6
Independent Examiner's Report		7
Statement of Financial Activities		8
Balance Sheet		9
Notes to the Financial Statements	10	to	15
Detailed Statement of Financial Activities	16	to	17

RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objects, objectives and principal activities

The aim of the Branch is to promote the vision, mission and values of the National Society of the Royal Society for the Prevention of Cruelty to Animals (RSPCA) by all lawful means and in accordance with the policies of the Society, with particular reference to the area covered by the Branch. The mission of the RSPCA is to ensure animals have a good life by rescuing and caring for those in need, by advocating on behalf of all animals and by inspiring everyone to treat them with compassion and respect.

The trustees have reviewed the outcomes and achievements from our objectives and activities for the year to ensure they remain focused on our charitable aims and continue to deliver benefits to the public.

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND ACTIVITIES

Public benefit

The trustees have complied with their duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission, which can be illustrated as follows:

Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 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 detriment.
The Branch supports local RSPCA Inspectors by taking in, free of charge, mistreated or abandoned animals. This includes pets whose owners suffer ill health, financial difficulties or pass away. The Branch also provides financing towards the veterinary costs of mistreated or abandoned animals. The Branch provides education, information and advice to members of the public, benefiting the public by promoting compassionate human sentiment towards animals.
The Branch re-homes animals in need at low cost to people willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to request a reasonable donation for the adoption of animals aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objects, to re-home animals to those who could not afford them.
The Branch responds to local enquiries (both direct and via the RSPCA's national call centre) from the public about animals in the area covered by the Branch. The public benefits from knowing that we can intervene to assist animals in need.
The Branch provides subsidised veterinary treatment for animals which are sick or injured and belong to people on low incomes. Since the closure of the clinic, there has been an opportunity to work with the public from across the Branch area, using a network of private veterinary practices. The branch works on a case by case basis, offering financial support to pet owners who are unable to afford treatment for their pet, by contributing towards the cost of veterinary care. This is a beneficial frontline public service. It offers the opportunity for people to keep much loved pets when they fall into hardship. The link between pet ownership and positive mental health benefits is well documented. Many of the people we help fall into the vulnerable category, where often a pet is their only source of regular companionship. There is a balance to be struck between using the charitable funds wisely but being satisfied we are helping those that genuinely need our help. We offer this service to the local community, which is something we continually review.
The Branch provides subsidised neutering of animals belonging to people on low incomes. Aside from the animal welfare benefits, this benefits the public by helping control not only the population of a particular species, but the potential spread of disease that can come from overpopulation in a confined space (in the case of multiple animals in a home, for example). Animals in the care of the Branch receive veterinary treatment, vaccination, neutering and microchipping and are assessed for re-homing.
The Branch provides volunteering opportunities for those who wish to support our work, including trusteeship, fundraising and animal care at the cattery and staffing our charity shop. We fully embrace our equal opportunities policy, benefitting local people, schools and companies by providing the possibility of doing work which is compassionate and rewarding. Our volunteers are encouraged to feel part of the team and we are one of only a few charities whose charity shop is entirely managed and run by a team of volunteers, to a very high standard.

Our main activity to achieve these aims remains the operation of an animal re-homing programme through the cattery.

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENT AND PERFORMANCE

Achievements and performance

We would like to thank all the staff and volunteers at Headcorn Cattery for their hard work and dedication throughout this year.

We have been working at capacity for most of this year and this has enabled us to take in more animals at the cattery. We recruited some temporary staff over the busy summer period, one of whom has stayed with us to cover maternity leave. This year we took in 160 cats and 10 kittens were born at the cattery. We rehomed a total of 141 cats. We are also fostering a number of guinea pigs.

Many of the animals we care for have been identified as the most at risk by the RSPCA Inspectorate and often come to us with complex medical and behavioural needs. This means those animals require longer periods of rehabilitation and may require additional funds spent on them for veterinary care and boarding. Some require several months of care before they are ready for rehoming.

We would also like to thank Mote Park Veterinary Surgery and other veterinary practices, which provide veterinary care for many of our animals. We ensured that all cats we took in were neutered and chipped. Through our welfare assistance scheme, the branch has helped 43 cats and 40 dogs to receive the veterinary treatment they needed so that they could stay with their owners. We have also neutered 38 cats and 29 dogs through our outreach programme, plus 23 feral cats which were neutered and released. In addition, we were able to help several members of the public who contacted us for advice on animal welfare.

The Branch has an ongoing relationship with The Folly Wildlife Rescue Trust, a charity dedicated to the rescue, care and rehabilitation of injured, orphaned, sick and distressed wildlife. The Branch now makes a contribution to this charity of £3,000 per year, which goes towards supporting them in their work and enables them to treat and provide specialist care to wildlife brought to them by the RSPCA Inspectorate and members of the public.

Within the terms of our governing document, the Branch supports regional schemes operating through our Regional Board. We also collaborate on animal welfare campaigns and have systems in place to enable the RSPCA Inspectorate to take sick or injured cats directly to our consulting vets for treatment. We then collect and bring them to the cattery for ongoing care until they are well enough for rehoming.

The RSPCA shop in Maidstone has once again been a huge source of financial support to the Branch. The Committee would like to thank Tony and Sue and all the volunteers at the shop for their hard work and dedication. The shop made £76,631. Well done to all.

We have been extremely lucky with financial donations throughout the year from our fantastic supporters. We have also received donations of food, toys and treats via social media and our Amazon Wishlist. These are all gratefully received by both the animals and staff who enjoy sharing out the treats!

FINANCIAL REVIEW

Financial review

The total incoming resources for the year amounted to £138,188 (2022: £153,155). Expenditure in the year amounted to £160,264 (2022: £182,486). In addition to this, the charity made a gain on investments of £16,958 (2022 Loss: £24,282).

Investment policy

The investment policy remains unchanged, with a combination of at least 80% of our invested funds to be held in fixed interest securities and no more than 20% in selected equities.

The charities investment fund holding of 10,153.60 fund units, these units were valued at 31 December 2023 for £201,498 (2022 £184,541).

Reserves policy

It is the policy of the Branch to maintain the free reserves of the branch, at a level equal to one year's unrestricted expenditure. The charity relies heavily on donations and legacies to fund its animal welfare work in the area, including the running of the cattery. As both of these can fluctuate enormously from year to year, it is felt prudent to maintain reserves at this level. Free reserves at the year-end were £952,671, including the charity's tangible assets of £602,699. Trustees are of the opinion that the existing level of reserves is sufficient to meet any reduction in incoming resources in the next twelve months.

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

Key Expenditure

We have continued to incur increased fuel costs during this period due to a national increase in fuel costs. Our electricity consumption is high as we have a 24-hour heating system in the cattery pens to keep the temperature constant and at a level which is conducive to the welfare of the cats, many of which are receiving medical treatment.

FUTURE PLANS

We had two new members join the Committee this year hope we will continue to attract more trustees. We have started to raise our profile locally and for the first time in several years, staff ran a successful stall at the Headcorn May Fair. Our major work in repairing our premises has been completed but we will of course continue to maintain them and conduct any further work as necessary. For 2024, we have been fortunate to receive funds raised by players of the People's Postcode Lottery and awarded by the Postcode Community Trust. We are still considering the best way to use these funds but an increase in funding will enable us to expand on the assistance we can provide to members of the public for help with veterinary costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure, governance and management

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The RSPCA Tunbridge Wells & Maidstone Branch is constituted as an unincorporated charitable association. The branch operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2012) and carries out its direct animal welfare work within the branch area. Committee members (Trustees) are elected at the Annual General Meeting, from and by the members of the branch, to carry out the work for the ensuing year. Candidates must receive no less than 51% of the votes of the members present and voting. A trustee can also be co-opted during the year by the trustees, in accordance with branch rules. A minimum of seven trustees and no more than fourteen can be nominated to stand for election at the Annual General Meeting. In addition, a further three trustees can be co-opted throughout that year.

When joining the committee, new trustees are able to access the RSPCA internet "The Link" which holds information outlining the role of the trustee with the branch as well as the responsibilities and obligations that the role of trustee entails. In addition, new trustees will receive an introduction to the branch, its history, and the current and planned activities for the future. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role and signed the Trustee Code of Conduct, Trustees Declaration of Willingness to Act and, where appropriate, Fit and Proper Persons.

The trustees hold meetings in accordance with the Branch Rules at which decisions are made. Day to day running of the cattery is delegated to the cattery manager and day to day running of the shop to the nominated volunteer.

The Branch operates within a national network of autonomous RSPCA Branches under the umbrella of the National RSPCA that all pursue the same objectives and which are known collectively as the Royal Society for the Prevention of Cruelty to Animals.

The network comprises independent branches operating within a defined geographical area for the purpose of fundraising and the provision of animal care facilities and treatments. A regional structure also exists that is overseen on a national basis. This structure provides a team of specialist inspectors and coordinates the policies and objectives of the branches. Representatives of the branches, regional and national organisations meet on a bi-annual basis as a forum to consider all issues affecting animal welfare; and to develop policies for the future pursuit of their common aims.

The Branch also has links with other organisations committed to the same objectives.

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees actively review the risks, which the Branch faces on a regular basis through regular meetings of the trustees that cover operational and financial reviews. The trustees also examine other operational and business risks which the Branch faces and confirm that they have established systems to mitigate the significant risks, which have been identified as:

Inability to operate the cattery because of fire or other destruction
Loss of reputation through error or fraud
Loss of income through error or fraud
Insufficient funds to cover the costs of animal welfare activities
Loss of income through poor investment management
Insufficient trustees for the branch to continue
Insufficient volunteers for fundraising activities

It is the opinion of the trustees that the Branch's policies, procedures and controls are adequate to mitigate financial loss through error or fraud and to maintain the future financial viability of the Branch.

Continued steps are being taken to address the issue of trustee and volunteer recruitment.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

210635

Principal address

RSPCA Tunbridge Wells & Maidstone Headcorn Cattery, Stones Green Maidstone Road Headcorn Kent TN27 9RS

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees

Mrs D B Harris Chairman Mrs C Jacques Secretary (resigned 19.7.23) Mrs P M Slinn Mr R Slinn Ms R Ingram Treasurer Mrs G Coney Secretary (appointed 19.7.23) Miss J Richards (appointed 19.7.23)

Functional Responsibilities

Homing co-ordinator	Mrs D Harris
Fundraising co-ordinator	Vacant
Box secretaries	Mrs P M Slinn
Voucher secretaries	Vacant
Facilities manager	Mr R Slinn
Managing Trustee - shop	Mr R Slinn
Managing Trustee - cattery	Miss R Ingram

Independent Examiner

Stephen Hill Partnership Limited Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY

Bankers

HSBC Bank PLC High Street Maidstone Kent

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mrs D B Harris - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

Independent examiner's report to the trustees of RSPCA Tunbridge Wells & Maidstone Branch

I report to the charity trustees on my examination of the accounts of RSPCA Tunbridge Wells & Maidstone Branch (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

Stephen Hill Partnership Limited

Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY

Date: .............................................

Page 7

RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds Charitable activities Prevention of cruelty to animals Total Net gains/(losses) on investments NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	2023 Unrestricted funds £ 42,272 77,994 17,785 138,051 190 160,696 160,886 16,958 (5,877) 957,789 951,912	2022 Total funds £ 73,614 64,801 14,740 153,155 415 182,071 182,486 (24,282) (53,613) 1,011,402 957,789

The notes form part of these financial statements

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

BALANCE SHEET

31 DECEMBER 2023

Notes FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Investments 9 Prepayments and accrued income Cash at bank and in hand CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 11 Unrestricted funds TOTAL FUNDS	2023 Unrestricted funds £ 602,699 3,864 201,498 - 148,080 353,442 (4,229) 349,213 951,912 951,912 951,912 951,912	2022 Total funds £ 619,589 3,483 184,541 650 153,051 341,725 (3,525) 338,200 957,789 957,789 957,789 957,789

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Ms R Ingram - Trustee

The notes form part of these financial statements

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

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 (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it 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 all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the income statement.

Depreciation is provided at the following annual rates.

Freehold Property - 2.5% on cost Computer Equipment - 20% on reducing balance Fixtures & Fittings - 20% on reducing balance Cattery - Straight line over 50 years Motor Van - 20% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Government grants

Government grants received in support of the coronavirus pandemic are recognised only when there is reasonable assurance that the entity will comply with any conditions attached to the grant and that the grant will be received.

The grant is recognized as income over the period necessary to match them with the related costs, for which they are intended to compensate.

2. OTHER TRADING ACTIVITIES

Fundraising events Shop income 3. INVESTMENT INCOME Rents received Dividends received Deposit account interest	2023 £ 1,363 76,631 77,994 2023 £ 8,490 6,444 2,851 17,785	2022 £ 573 64,228
		64,801
		2022 £ 8,400 5,510 830
		14,740

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

	2023	2022
Cattery and admin staff	5	5

No employees received emoluments in excess of £60,000.

continued...

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Prevention of cruelty to animals Total Net gains/(losses) on investments NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD TANGIBLE FIXED ASSETS COST At 1 January 2023 Additions At 31 December 2023 DEPRECIATION At 1 January 2023 Charge for year At 31 December 2023 NET BOOK VALUE At 31 December 2023 At 31 December 2022	Freehold property £ 141,947 - 141,947 58,712 3,549 62,261 79,686 83,235	Computer equipment £ 524 - 524 105 84 189 335 419	Unrestricted funds £ 73,614 64,801 14,740 153,155 415 182,071 182,486 (24,282) (53,613) 1,011,402 957,789 Fixtures and fittings £ 9,696 693 10,389 9,453 187 9,640 749 243

7. TANGIBLE FIXED ASSETS

continued...

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

7. TANGIBLE FIXED ASSETS - continued Cattery £ COST At 1 January 2023 741,530 Additions - At 31 December 2023 741,530 DEPRECIATION At 1 January 2023 205,838 Charge for year 13,763 At 31 December 2023 219,601 NET BOOK VALUE At 31 December 2023 521,929 At 31 December 2022 535,692 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 9. CURRENT ASSET INVESTMENTS Charities investment fund 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and social security Other creditors 11. MOVEMENT IN FUNDS At 1.1.23 £ Unrestricted funds General fund 926,977 Designated fund 30,812 957,789 TOTAL FUNDS 957,789		Motor van £ 6,610 - 6,610 6,610 - 6,610 - - 2023 £ 3,864 2023 £ 201,498 2023 £ 1,661 2,568 4,229 Net movement in funds £ (5,877) - (5,877) (5,877)		Totals £ 900,307 693	Totals £ 900,307 693
				901,000
				280,718 17,583
				298,301
				602,699
				619,589
				2022 £ 3,483 2022 £ 184,541	2022 £ 3,483
				2022 £ 1,578 1,947 3,525 At 31.12.23 £ 921,100 30,812	2022 £ 1,578 1,947
					3,525
				951,912
				951,912

continued...

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 138,051 138,051	Resources expended £ (160,886) (160,886)	Gains and Movement losses in funds £ £ 16,958 (5,877) 16,958 (5,877)	Gains and Movement losses in funds £ £ 16,958 (5,877) 16,958 (5,877)
				(5,877)

Comparatives for movement in funds

Unrestricted funds General fund Designated fund TOTAL FUNDS	At 1.1.22 £ 987,237 24,165 1,011,402 1,011,402	Net movement in funds £ (53,613) - (53,613) (53,613)	Transfers between funds £ (6,647) 6,647 - -	At 31.12.22 £ 926,977 30,812
				957,789
				957,789

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 153,155 153,155	Resources expended £ (182,486) (182,486)	Gains and Movement losses in funds £ £ (24,282) (53,613) (24,282) (53,613)	Gains and Movement losses in funds £ £ (24,282) (53,613) (24,282) (53,613)
				(53,613)

A current year 12 months and prior year 12 months combined position is as follows:

At 1.1.22 £ Unrestricted funds General fund 987,237 Designated fund 24,165 1,011,402 TOTAL FUNDS 1,011,402	Net movement in funds £ (59,490) - (59,490) (59,490)	Transfers between funds £ (6,647) 6,647 - -	At 31.12.23 £ 921,100 30,812
			951,912
			951,912

continued...

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 291,206 291,206	Resources expended £ (343,372) (343,372)	Gains and Movement losses in funds £ £ (7,324) (59,490) (7,324) (59,490)

12. RELATED PARTY DISCLOSURES

Transactions may take place with persons/organisations with which the charity's trustees or senior managers have a connection. All transactions involving such persons/organisations are conducted at arm's length and conflicts of interest managed as per the branch's policy.

The charity paid K Harris; daughter of Trustee D Harris, £24,000 This was her annual salary for her position of Cattery Manager, a position she secured in an external recruitment in 2011. As part of her duties, and in line with other RSPCA establishments and licensing conditions, she is contractually obliged to live on site to provide 24hr emergency cover in the residence attached to the cattery. The open market rental value is believed to be £15,000 pa.

The charity paid J Crisford, daughter of Trustee D Harris, £2,950 for accounting services. Charity Commission authority was granted for this in 2005 in accordance with the branch constitution.

The charity paid I Harris, niece of D Harris, £13,058 This was her salary for working in the cattery.

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Legacies Other trading activities Fundraising events Shop income Investment income Rents received Dividends received Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Fundraising and publicity Charitable activities Cat shelter - cat food, staff and general Veterinary fees Wildlife rehabilitation Waste disposal and cleaning Rates and water Insurance Light and heat Shop& manager house repairs Motor expenses Freehold property Fixtures and fittings Cattery Computer equipment Support costs Finance General expenses Carried forward	2023 £ 38,726 3,546 - 42,272 1,363 76,631 77,994 8,490 6,444 2,851 17,785 138,051 190 81,687 20,668 2,100 7,259 218 1,307 16,972 3,278 1,661 3,549 187 13,763 84 152,733 6,008 6,008	2022 £ 38,270 1 35,343
		73,614 573 64,228
		64,801 8,400 5,510 830
		14,740
		153,155 415 65,230 14,549 2,400 5,618 589 1,880 22,574 43,227 1,315 3,549 61 13,763 105
		174,860 5,454 5,454

This page does not form part of the statutory financial statements

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RSPCA TUNBRIDGE WELLS & MAIDSTONE BRANCH DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Finance Brought forward Bank charges Governance costs Independent examiner's fee Total resources expended Net expenditure before gains and losses Other recognised losses and gains Unrecognised investment gains/ losses Net expenditure	2023 £ 6,008 81 6,089 1,874 160,886 (22,835) 16,958 (5,877)	2022 £ 5,454 100 5,554 1,657 182,486 (29,331) (24,282) (53,613)

This page does not form part of the statutory financial statements

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