**REGISTERED CHARITY NUMBER: 210743** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31ST DECEMBER 2023** **FOR** **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** Spain Brothers & Co Chartered Accountants Westgate House 87 St Dunstans Street Canterbury Kent CT2 8AE **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13
Notes to the Cash Flow Statement 14
Notes to the Financial Statements 15 to 26
Detailed Statement of Financial Activities 27 to 28
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**CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The Trustees of the Royal Society for the Protection of Animals (RSPCA) Canterbury & District Branch (the Branch) present their Annual Report and the financial statements of the charity for the year ending 31st December 2023. The financial statements have been prepared in accordance with accounting policies set out in notes to the financial statements and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) FRS 102 as the Financial Reporting Standard applicable to the UK and Republic of Ireland (effective 1 January 2019). -1- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **OBJECTIVES AND ACTIVITIES** The overall mission of the Branch is to promote the work and objectives of the National Society of the RSPCA - by lawful means to seek to prevent cruelty, promote kindness and alleviate suffering of animals - in accordance with the policies of the Society. The Branch aims to fulfil this mission within its District through education, encouragement, communication and other activities. The Branch’s key aims are to provide suitable homes for as many animals as it receives, from all sources, to provide proper care and rehabilitation for abandoned or mistreated animals and to promote animal welfare across its District. Animals in the care of the Branch receive veterinary health checks, treatment, vaccination, neutering and microchipping and are assessed for suitable homing. ## Public Benefit Statement The Trustees have reviewed the outcomes and achievements of the Branch in relation to their objectives and activities for the year to ensure they remain focused on the charitable aims of both the trust and the Society and to continue to deliver benefits to the public, as prescribed by the Charity Commission's general guidance on public benefit. This is illustrated by the following activities:- - Support local Inspectors by taking in, free of charge, mistreated or abandoned animals, including pets whose owners have suffered ill health, financial difficulties, or have passed away. - Raising awareness of and providing free education, information and advice on animal care, benefiting the public by promoting compassionate human sentiments towards animals via social media, telephone, information leaflets and face-to-face at regular events and workshops both at CADAC branch and externally. - Providing subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. Provision is met through an assessment procedure using a clearly defined policy for owners who are eligible. - Offering subsidised neutering and microchipping services to animal carers. This helps to control pet populations and promotes responsible pet ownership. - There is a part-time Animal Welfare Officer (AWO) in place to cover the entire Branch area; this role has enabled us to provide pet food banks in Sheerness, Herne Bay and Canterbury, the AWO also has been dealing with large cat colonies and helping members of the public with advice, guidance and signposting to other services and other organisations. - Inviting tenders for veterinary services every 2-3 years to seek the best value for money for the Branch and its users. The selected Veterinary Practice provides the main support for the Branch at the animal centre, while other veterinary practices are used in other areas, such as Dover and Sittingbourne, if more convenient. In addition, we now have another vet who comes to the animal centre once a week to deliver routine services (eg health checks, vaccinations, microchipping) - Offering volunteering opportunities and work experience through alliances with schools, colleges and employment organisations as part of a development programme and stepping stones towards employment and vocational development. Volunteering experiences have provided the background for several people who have gained employment elsewhere from this route. - Supporting and encouraging ongoing training programmes for all staff, volunteers and Trustees to improve knowledge, experience and confidence in their work. - Fostering links with other local animal welfare organisations committed to the same objectives to - share information and make the most efficient use of resources. -2- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** The Branch generates revenue from its retail shops, from donations, fundraising projects and other activities. This revenue is used to support various activities to achieve its objectives, including the operation of its main animal welfare and operational centre, known as the Canterbury & District Animal Centre (CADAC) which also provides other welfare services to external bodies, including other branches of the RSPCA. -3- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **ACHIEVEMENT AND PERFORMANCE** CADAC is licensed to care for up to 80 cats in specially designed units and it is estimated that around 250 cats will be cared for and successfully re-homed each year. During 2023, 325 cats were re-homed via the Centre (compared to 266 in 2022). The following statistics are taken from the annual return to RSPCA's Head Office in Horsham. SUMMARY OF ANIMAL WELFARE ACTIVITIES for RSPCA Canterbury & District Branch:- ## **IN Entry Route** **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Animals in need - Inspectorate|Dog|Cat|Rabbit|Misc|Total| |Inspectorate case animals|0|27|0|0|27| |Inspectorate welfare concern|0|88|0|0|88| |Inspectorate - networked from PBE/society hospital|0|19|0|2|21| |Animals in need - Other Branch welfare concern|0|201|0|0|201| |Unowned sick & injured via NCC|0|0|0|0|0| |Pet Retreat, Home for Life & born on site|0|0|0|0|0| |Transfers from RSPCA centres|0|59|0|0|59| |Returns|0|18|0|0|18| |Total in - Animals in need|0|412|0|2|414| |OUT| |Dog|Cat|Rabbit|Misc|Total| |Rehomed|0|325|0|2|327| |Died|0|2|0|0|2| |Transferred out - other RSPCA|0|0|0|0|0| |Transferred out - non RSPCA|0|0|0|0|0| |Other|0|57|0|0|57| |PTS|0|38|0|0|38| |Total out|0|422|0|2|424| |Home visiting| |Dog|Cat|Rabbit|Misc|Total| |Pre-home visits|0|178|0|0|178| |Post-home visits|0|119|0|0|119| |Micro-Chipping| |Dog|Cat|Rabbit|Misc|Total| |Branch animals|0|152|0|0|252| |Other RSPCA animals|0|0|0|0|0| |Public/other owned - clinic|0|0|0|0|0| |Public/other owned - other|6|303|32|0|341| |Total|6|455|32|0|493| |Neutering| |Dog|Cat|Rabbit|Misc|Total| |Branch animals|0|214|0|0|214| |Other RSPCA animals|0|0|0|0|0| |Public/other owned - clinic|0|0|0|0|0| |Public/other owned - other|2|257|29|0|288| |Total|2|471|29|0|502| **----- End of picture text -----**
-4- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **Welfare Assistance (veterinary care)** |**Welfare Assistance (veterinary care)**|||||| |---|---|---|---|---|---| ||**Dog**|**Cat**|**Rabbit**|**Misc**|**Total**| |Other RSPCA animals (non - Branch)|0|7|0|0|**7**| |Public/other owned - clinic|0|0|0|0|**0**| |Public/other owned - other|2|10|0|0|**12**| |**Sub-Total**|**2**|**17**|**0**|**0**|**19**| |PTS at owner's insistence|**0**|**0**|**0**|**0**|**0**| ## **Feral Cats** |Feral Cats Neutered and Released|**57**|**57**| |---|---|---| |**Length of Stay in Care**
No. of non-Case animals
**Dog**
**Cat**
**Rabbit**
**Misc**||**Total**| |0-3 months
0
31
0
0||**31**| |4-6 months
0
7
0
0||**7**| |Over 6 months
0
0
0
0||**0**| |**Total**
**0**
**38**
**0**
**0**||**38**| ## **Fundraising initiatives** During 2023, fundraising events raised £1,729, mainly from two Christmas wreath-making workshops held at the animal centre. ## **FINANCIAL REVIEW** ## **Reserves policy** It is Branch policy to maintain free reserves (unrestricted funds not held as tangible assets) of the Branch at a level of between six to nine months' unrestricted expenditure. As the Branch relies heavily on donations and legacies, both of which can fluctuate enormously from year to year, it is felt prudent to maintain reserves at this level in order to fund the running of the animal centre and other animal welfare work across the District. Trustees are of the opinion that the existing level of reserves is sufficient to meet any reduction in incoming resources during the next six to nine months. ## **Restricted Funds** The Branch had restricted funds of £225,403 at the end of 2023, the bulk of which is the balance of the funds transferred from the Sheppey Branch at point of merger and a grant from RSPCA National society to equip an unused building as an accommodation centre for alternative lifestyle (feral) cats. ## **Investment Policy** It was decided by the Trustees to focus on liquidity and the availability of operating cash; but due to the better returns now available, it is planned to deposit a lump sum into a charity savings account during 2024. -5- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **FINANCIAL REVIEW** The Branch generated income of £740,048 in 2023 (£489,190 in 2022) and incurred expenses of £646,783 (£618,026 in 2022), giving a surplus before recognised gains and losses on investments of £92,932 (deficit of £128,837 in 2022). The income for the year included legacies of £58,702 (£1,000 in 2022) and a number of grants which are listed below. Expenditure in 2023 was higher than in 2022 due to the increased number of cats taken and rehomed during the year, with veterinary and staff costs were higher than in the previous year as a direct result. The Branch received a number of grants and donations during 2023 from several sources, totalling £181,558 (£88,540 in 2022), some of which are restricted: RSPCA South East Regional Board £10,000 Restricted (neutering scheme) RSPCA South East Regional Board £10,000 Restricted (welfare assist scheme) RSPCA South East Regional Board £19,582 Unrestricted RSPCA National Society £66,220 Restricted (feral cat accommodation) RSPCA National Society £49,992 Restricted (capacity increase) RSPCA National Society £900 Restricted (food bank) RSPCA National Society £10,000 Unrestricted Kent Community Foundation £5,000 Restricted (CADAC grounds) PetPlan £4,864 Restricted (neutering events) Association of Dogs and Cats Homes £1,500 Restricted (food) Association of Dogs and Cats Homes £3,500 Unrestricted The RSPCA grants are recognised as Related Party Transactions. Overall shop income increased year on year, rising from £232,398 in 2022 to £281,852 in 2023. This was mainly due to increased opening hours in our Whitstable shop and an exceptionally good year in our Herne Bay shop. CADAC: overall operating costs of £309,405 (£283,665 in 2022), with wages costs for CADAC being £129,089 (£120,316 in 2022). Increased wages costs result from higher activity levels in intake and rehoming, plus the effect of wage inflation. All Trustees are unpaid and provide their time on a regular basis helping the Branch in its strategic direction and implementation of operational activities. -6- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **FUTURE PLANS** Our strategic plan for 2024 and beyond is currently being developed by the Trustees in consultation with staff and volunteers. ## Mission & Guiding Principles As per the mission statement of the national RSPCA, the Branch will by lawful means seek to prevent cruelty, promote kindness and alleviate undue suffering of animals. Further, as guiding principles the Branch aims to fulfil this mission within our district through education, encouragement and communication. ## Vision Our vision is of a caring world where all animals are respected and treated with compassion. ## Values We shall deliver our business and operation with compassion, integrity, vision, leadership and commitment. ## Core Strategies Our core strategies are…..... 1. We will actively work across the communities in our district to educate and promote responsible pet ownership and compassion and kindness towards all animals as sentient beings 2. We will seek to rehabilitate and rehome as many animals as possible on an ongoing basis, prioritising those most in need to assist the national Inspectorate 3. We will maintain a robust but nimble governance model to ensure the current and future legality, safety and financial stability of the Branch 4. We will consider and manage risk and seek to improve the quality of our business processes and procedures 5. We will always operate our activities with a commitment to legal, health & safety and environmental requirements. We are committed to the safety of people and animals. 6. We will constantly seek opportunities to improve and add to the facilities we operate within our Branch, always mindful of financial and human resources 7. We will recruit and retain a group of committed trustees, who will possess a diversity of skills to facilitate the delivery of the Branch objectives 8. We will recruit and retain a group of trained and well equipped full/part-time/zero hours' staff to reflect the needs and demands of the Branch. We will always treat our staff with respect and ensure that their working conditions are safe and conform with at least minimum regulatory requirements 9. We will recruit and retain a committed group of volunteers, recognizing that they are the lifeblood of the Branch 10. We will manage and maintain our assets to ensure value is retained to the benefit of the Branch 11. We will have a robust and transparent procurement process to ensure we extract maximum value from our vendors 12. We will maximize our revenue generation through efficient operation of our chain of shops. 13. We will actively explore and develop all other viable sources of revenue generation. 14. Our aim will be to become self-financing for our animal welfare activities through our own commercial activities. -7- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Organisational Structure** The Society for the Prevention of Cruelty to Animals (SCPA) was founded on 16 June 1824 and granted the "Royal" prefix by Queen Victoria in 1840. The current constitution of the RSPCA was created with the adoption of the Royal Society for the Prevention of Cruelty to Animals Act 1932 and its work is governed by this Act and, more recently, by the Animal Welfare Act 2006, as well as by the Rules of the Society. Membership of the RSPCA is by subscription and may be on life, annual, ex-officio or junior basis. The RSPCA is managed by an elected Council who, subject to the rules, control the affairs, funds, property and proceedings of the Society. They are assisted in the administration and operation of their charitable activities by a central organisation, headquarters, regional networks and local branches, of which this Branch is one. Representatives of the branches, regional and national organisations meet on an annual basis to consider all issues affecting animal welfare and to develop policies for the future pursuit of common aims. ## **Governance & Management** The RSPCA Canterbury and District Branch is a separately registered and autonomous branch of the RSPCA. The Branch is constituted as an unincorporated charity governed by the deed of trust and its governing document known as the `RSPCA Branch Rules’, which was issued by the RSPCA on 18 February 2002 and amended on 2 May 2012. The Branch is governed by a Committee who are appointed Trustees of the Branch. This committee is essentially the Trust Board. Members of the Committee are appointed by vote each year at the Annual General Meeting (AGM). The Trustees can co-opt up to three additional places during the year, and the co-opted Trustees can be elected by the Branch membership at the following year’s AGM. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role and are invited to attend any relevant induction and training in relation to their specific roles. The Committee is kept up to date on RSPCA general developments by the RSPCA Branch Partnership Managers, as well as via other advice communicated to us by the RSPCA on a regular basis. Subject to the overall support of the RSPCA network, the Trustees control and monitor all fundraising and animal welfare initiatives of the Branch. The Trustees of the Branch have an individual and collective responsibility for the overall management of the Branch and its funds. The Trustees hold monthly meetings at which strategic decisions as to the performance and operation of the Branch are made. The trustees are selected with their specialist knowledge in mind to support the branch in its affairs. Trustee selection processes over recent years have benefited the branch with their finance, retail, HR, legal and construction expertise from their primary roles. The day-to-day running of the Canterbury and District Branch including the animal centre (CADAC) is delegated to the Senior Management Team consisting of the full-time Animal Welfare Manager, full-time Funding And Special Projects Manager and the part-time Finance Manager. This management team is supported in the day to day operation by directly employed staff some of whom are part-time, and c. 100 volunteers. The Senior Management team has appointed leads for each of the Branch functions, with appropriate delegated authority from the Board of Trustees. -8- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **REFERENCE AND ADMINISTRATIVE DETAILS** |**Registered Charity number:**|**Registered Charity number:**|210743| |---|---|---| |**Principal Address:**||Canterbury and District Animal Centre| |||Haseden Farm| |||Hersden, Canterbury| |||Island Road| |||Kent CT3 4JD| |**Trustees:**||Paul Neal (Chair)| |**Senior Staff:**||Natalie Schena (Treasurer)
Gemma Coleman (Secretary)
Keith Aldis
Vanessa Sparkes (joined 27/02/2024)
Alex Lawson (resigned 11/05/2023)
Paul Bragan Turner (resigned 12/09/ 2023)
Jon Yates
Amanda Wetz
Deana Stephens (joined 02/08/2023, resigned 29/03/2024)
Rebecca Jones (joined 01/03/2023)
Charlotte Heap (joined 27/02/2024)
Tara Luxford (Animal Welfare Manager)| |**Independent Examiner:**||Natalie Archer (Funding & Special Projects Manager)
Phil Browning (part-time Finance Manager)
Paul A Flood BFP. FCA.| |Spain Brothers & Co.
Chartered Accountants
Westgate House
87 St. Dunstans Street
Canterbury
Kent CT2 8AE
Approved by order of the board of trustees on ............................................. and signed on its behalf by:||| |........................................................................||| |P Neal - Trustee||| -9- **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **Independent examiner's report to the trustees of CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** I report to the charity trustees on my examination of the accounts of CANTERBURY AND DISTRICT BRANCH OF THE RSPCA (the Trust) for the year ended 31st 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** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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. Paul A Flood BFP.FCA. The Institute of Chartered Accountants in England and Wales Spain Brothers & Co Chartered Accountants Westgate House 87 St Dunstans Street Canterbury Kent CT2 8AE Date: ............................................. -10- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023** |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
General
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
6
General
Other
**Total**
Net gains on investments
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
**208,238**
**105,622**
**277,804**
**332**
**591,996**
**193,527**
**369,633**
**28,795**
**591,955**
**-**
**41**
**1,323,842**
**1,323,883**|Restricted
funds
£
**148,052**
**-**
**-**
**-**
**148,052**
**393**
**52,440**
**2,328**
**55,161**
**-**
**92,891**
**132,512**
**225,403**|**2023**
**Total**
**funds**
**£**
**356,290**
**105,622**
**277,804**
**332**
**740,048**
**193,920**
**422,073**
**31,123**
**647,116**
**-**
**92,932**
**1,456,354**
**1,549,286**|2022
Total
funds
£
204,831
55,285
228,828
246| |---|---|---|---|---| |||||489,190| |||||174,565
410,466
32,995| |||||618,026| |||||149,206| |||||20,370
1,435,984| |||||1,456,354| The notes form part of these financial statements -11- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **BALANCE SHEET 31ST DECEMBER 2023** |Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Stocks
12
Debtors
13
Prepayments and accrued income
Cash at bank
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2023**
**£**
**948,056**
**3,144**
**29,646**
**5,338**
**600,749**
**638,877**
**(37,647)**
**601,230**
**1,549,286**
**1,549,286**
**1,323,883**
**225,403**
**1,549,286**|2022
£
974,278
5,915
23,444
12,110
467,364
508,833
(26,757)
482,076
1,456,354
1,456,354
1,323,842
132,512
1,456,354| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. P Neal - Trustee ............................................. V Sparkes - Trustee The notes form part of these financial statements -12- ## **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2023** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Sale of investment property
Interest received
Net cash (used in)/provided by investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|**2023**
**£**
**135,590**
**135,590**
**(2,537)**
**-**
**332**
**(2,205)**
**133,385**
**467,364**
**600,749**|2022
£
(100,589)
(100,589)
(11,840)
149,206
246
137,612
37,023
430,341
467,364| |---|---|---| The notes form part of these financial statements -13- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2023** |**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM**|**OPERATING ACTIVITIES**|**OPERATING ACTIVITIES**| |---|---|---|---|---| ||||**2023**|2022| ||||**£**|£| ||**Net income for the reporting period (as per the Statement of Financial**|||| ||**Activities)**||**92,932**|20,370| ||**Adjustments for:**|||| ||Depreciation charges||**28,759**|28,683| ||Losses on investments||**-**|(149,206)| ||Interest received||**(332)**|(246)| ||Decrease in stocks||**2,771**|202| ||Decrease/(increase) in debtors||**570**|(5,383)| ||Increase in creditors||**10,890**|4,991| ||**Net cash provided by/(used in) operations**||**135,590**|(100,589)| |**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**|At 1.1.23|Cash flow|**At 31.12.23**| |||£|£|**£**| ||**Net cash**
Cash at bank|**467,364**|**133,385**|**600,749**| |||**467,364**|**133,385**|**600,749**| ||**Total**|**467,364**|**133,385**|**600,749**| |||||| The notes form part of these financial statements -14- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **1. ACCOUNTING POLICIES** ## **General information and basis of preparing the financial statements** Canterbury and District Branch of the RSPCA is an unincorporated charity, registered at the Charity Commission in England and Wales. The principal address is shown on page 9 of these financial statements. The nature of the charity's operations and principal activities are to promote the work of the RSPCA in the branch area, namely to use all lawful means to prevent cruelty, promote kindness to and alleviate suffering for animals. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has evolved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. ## **Income** All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Gifts donated for resale are included as income when they are sold. Donated services and facilities are only included in incoming resources where the benefit to the Branch is reasonably quantifiable, measurable and material. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity's right to receive payment is established. -15- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **1. ACCOUNTING POLICIES - continued** ## **Income** Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. ## **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** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2% on cost Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. ## **Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **Debtors and creditors receivable/ payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. -16- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **1. ACCOUNTING POLICIES - continued** ## **Pensions** The charity makes contributions into a defined contribution pension for employees. The annual contributions payable are charged to the statement of financial activities. ## **2. DONATIONS AND LEGACIES** |Contributions from RSPCA Inspector
Donations, collections and other voluntary income
Gift aid
Legacies and bequests
Grants
The legacies received in the year are attributed to unrestricted funds.
The grants received were as follows:||**2023**
**£**
**92,376**
**19,600**
**4,054**
**58,702**
**181,558**
**356,290**|2022
£
92,872
61,203
4,217
1,000
45,539
204,831| |---|---|---|---| |||**2023**|2022| |||**£**|£| |Brighton Grant||**-**|16,500| |Kickstart Grant||**-**|5,717| |Dover and Canterbury Council Covid Grants||**-**|963| |Purley Branch||-|10,000| |Guilford Branch||-|20,000| |Bromley Branch||-|5,000| |Chiltern Branch||-|5,000| |Plymouth Branch||-|3,000| |(RSPCA) South East Regional Board||**26,706**|22,360| |Katherine Martin Trust||**476**|-| |Kent Community Foundation for Environment Garden||**5,000**|-| |Friends of South Godstone||**66,220**|-| |PetPlan||**4,864**|-| |RSPCA Capacity Fund||**49,992**|-| |Association of Dogs and Cats (ADCH)||**5,000**|-| |RSPCA||**10,,000**|-| |Multi Animal||**5,532**|-| |Rabbit Neutering||**2,672**|-| |Food||**424**|-| |SE Emergency||**960**|-| |Multi Cat Vet Cost||**1,663**|-| |Vet Treatment >£450||**2,049**|-| ||||| ||||| ||**£181,558**||£88,540| ||||| ||||| -17- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **3. OTHER TRADING ACTIVITIES** |Fundraising events
Shop income
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Subscriptions
General
Re-homing and treatment
income
General
**6.**
**CHARITABLE ACTIVITIES COSTS**
**Charitable expenditure**
Animal home costs
Establishment costs
Support costs
Governance costs
Analysis of total resources expended
**Staff costs**
**Other costs**
**£**
**£**
**Cost of generating funds**
- Shop costs
92,265
94,574
**-**Fundraising costs
-
3,737
- Purchases of goods
-
3,344
92,265
101,655
**Charitable activities**
-see above
223,252
201,185
315,517
302,840|Fundraising events
Shop income
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Subscriptions
General
Re-homing and treatment
income
General
**6.**
**CHARITABLE ACTIVITIES COSTS**
**Charitable expenditure**
Animal home costs
Establishment costs
Support costs
Governance costs
Analysis of total resources expended
**Staff costs**
**Other costs**
**£**
**£**
**Cost of generating funds**
- Shop costs
92,265
94,574
**-**Fundraising costs
-
3,737
- Purchases of goods
-
3,344
92,265
101,655
**Charitable activities**
-see above
223,252
201,185
315,517
302,840|Fundraising events
Shop income
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Subscriptions
General
Re-homing and treatment
income
General
**6.**
**CHARITABLE ACTIVITIES COSTS**
**Charitable expenditure**
Animal home costs
Establishment costs
Support costs
Governance costs
Analysis of total resources expended
**Staff costs**
**Other costs**
**£**
**£**
**Cost of generating funds**
- Shop costs
92,265
94,574
**-**Fundraising costs
-
3,737
- Purchases of goods
-
3,344
92,265
101,655
**Charitable activities**
-see above
223,252
201,185
315,517
302,840|||**2023**
**£**
**1,729**
**276,075**
**277,804**
**2023**
**£**
**332**
**2023**
**£**
**468**
**105,154**
**105,622**|**2023**
**£**
**1,729**
**276,075**
**277,804**
**2023**
**£**
**332**
**2023**
**£**
**468**
**105,154**
**105,622**||2022
£
1,586
227,242
228,828
2022
£
246
2022
£
309
54,976
55,285| |---|---|---|---|---|---|---|---|---| ||||||**2023**|||2022| ||||||**£**|||£| ||||||**393,314**|||381,781| ||||||**26,041**|||25,898| ||||||**23,918**|||20,760| ||||||**9,923**|||15,022| |||||||||| |||||||||| |||||||||| ||||||**453,196**|||443,461| |||||||||| ||es expended|||||||| ||**Staff costs**|**Other costs**|**Depreciation**||**2023**|||2022| ||**£**|**£**|**£**||**£**|||£| |||||||||| |||||||||| ||92,265|94,574|-||**186,839**|||170,177| ||-|3,737|-||**3,737**|||1,718| ||-|3,344|-||**3,344**|||2,670| |||||||||| |||||||||| ||92,265|101,655|-||**193,920**|||174,565| |||||||||| |||||||||| |||||||||| |||||||||| ||223,252|201,185|28,759||**453,196**|||443,461| |||||||||| |||||||||| ||315,517|302,840|28,759||**647,116**|||618,026| |||||||||| |||||||||| -18- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **7. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022. ## **Trustees' expenses** No trustee (2022 : One) received payments (2022 - £123) during the year ended 31st December 2023, for reimbursements of administrative expenses paid. ## **8. STAFF COSTS** ## **Staff costs** ||**2023**|2022| |---|---|---| ||**£**|£| |Wages and salaries|**292,640**|261,076| |Social security costs|**16,868**|14,170| |Pension costs|**5,709**|4,672| |Redundancy costs|**-**|-| |||| ||**315,217**|279,918| |||| |||| |**Employee**
**information**|**2023**|2022| ||**No**|No| |The average no. of
persons employed
during the year was:|**16**|15| |||| |||| No employee earned remuneration above £60,000 per annum (2022 :Nil). ## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
General
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds|Unrestricted
funds
£
149,471
55,285
220,700
246
425,702
170,701|Restricted
funds
£
55,360
-
8,128
-
63,488
3,864|Total
funds
£
204,831
55,285
228,828
246| |---|---|---|---| ||||489,190| ||||174,565| -19- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** |**Charitable activities**
General
Other
**Total**
Net gains on investments
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
323,709
26,177
520,587
-
(94,885)
10,895
(83,990)
1,407,832
1,323,842|Restricted
funds
£
86,757
6,818
97,439
149,206
115,255
(10,895)
104,360
28,152
132,512|Total
funds
£
410,466
32,995| |---|---|---|---| ||||618,026| ||||149,206| ||||20,370
-| ||||20,370
1,435,984| ||||1,456,354| ## **10. INDEPENDENT EXAMINERS REMUNERATION** The independent examiners remuneration amounts to an independent examination fee of £640 (2022 £636) and other services of £2,385 (2022 £3,228). ## **11. TANGIBLE FIXED ASSETS** |**COST**
At 1st January 2023
Additions
At 31st December 2023
**DEPRECIATION**
At 1st January 2023
Charge for year
At 31st December 2023
**NET BOOK VALUE**
At 31st December 2023
At 31st December 2022|Freehold
property
£
**1,218,915**
**-**
**1,218,915**
**262,296**
**24,378**
**286,674**
**932,241**
956,619|Fixtures
and
fittings
£
**28,443**
**870**
**29,313**
**20,960**
**1,663**
**22,623**
**6,690**
7,483|Motor
vehicles
£
**15,095**
**1,667**
**16,762**
**4,919**
**2,718**
**7,637**
**9,125**
10,176|Totals
£
**1,262,453**
**2,537**| |---|---|---|---|---| |||||**1,264,990**| |||||**288,175**
**28,759**| |||||**316,934**| |||||**948,056**| |||||974,278| -20- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** |**12.**
**STOCKS**
**2023**
**£**
Stocks
**3,144**
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2023**
**£**
Trade debtors
**15,726**
Other debtors
**8,575**
VAT
**5,345**
**29,646**
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2023**
**£**
Taxation and social security
**6,043**
Other creditors
**31,604**
**37,647**
**15.**
**LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
**2023**
**£**
Within one year
**47,135**
Between one and five years
**133,072**
In more than five years
**15,000**
**195,207**|2022
£
5,915
2022
£
7,435
11,611
4,398
23,444
2022
£
4,526
22,231
26,757
2022
£
53,801
176,519
18,688|2022
£
5,915
2022
£
7,435
11,611
4,398|2022
£
5,915| |---|---|---|---| |||23,444|| |||2022
£
4,526
22,231|| |||26,757|| ||249,008||| ||||| The total amount of operating lease payments recognised as an expense in the year was £52,016 (2022 £52,427). -21- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Fixed assets
Current assets
Current liabilities
**17.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Brighton Neutering Grant
SERB for CADAC works
Sheppey Branch Merger
Cat Neutering
CADAC Grounds
Welfare Assistant grant
Increased Capacity
Repurpose Dog ISO
**TOTAL FUNDS**|Unrestricted
funds
£
**948,056**
**413,474**
**(37,647)**
**1,323,883**
At 1.1.23
£
**364,798**
**959,044**
**1,323,842**
**2,077**
**2,439**
**127,996**
**-**
**-**
**-**
**-**
**-**
**132,512**
**1,456,354**|Restricted
funds
£
**-**
**225,403**
**-**
**225,403**
Net
movement
in funds
£
**142,027**
**(141,986)**
**41**
**4,130**
**(2,439)**
**(17,268)**
**1,136**
**2,005**
**8,357**
**30,750**
**66,220**
**92,891**
**92,932**|**2023**
Total
funds
**£**
**948,056**
**638,877**
**(37,647)**
**1,549,286**
Transfers
between
funds
£
**(115,183)**
**115,183**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|2022
Total
funds
£
974,278
508,833
(26,757)
1,456,354
At
31.12.23
£
**391,642**
**932,241**
**1,323,883**
**6,207**
**-**
**110,728**
**1,136**
**2,005**
**8,357**
**30,750**
**66,220**
**225,403**
**1,549,286**| |---|---|---|---|---| -22- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **17. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Brighton Neutering Grant
SERB for CADAC works
Sheppey Branch Merger
Cat Neutering
CADAC Grounds
Welfare Assistant grant
Increased Capacity
Repurpose Dog ISO
Food Bank
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
SERB for CADAC works
PBE Project
Restricted Fund - CADAC building fund
**TOTAL FUNDS**|At 1.1.22
£
-
1,407,832
1,407,832
5,551
22,601
-
28,152
1,435,984||Incoming
resources
£
**455,541**
**136,455**
**591,996**
**10,000**
**-**
**-**
**4,864**
**5,000**
**10,000**
**49,992**
**66,220**
**1,976**
**148,052**
**740,048**
Net
movement
in funds
£
174,161
(269,046)
(94,885)
(3,474)
(20,162)
138,891
115,255
20,370||Resources
expended
£
**(313,514)**
**(278,441)**
**(591,955)**
**(5,870)**
**(2,439)**
**(17,268)**
**(3,728)**
**(2,995)**
**(1,643)**
**(19,242)**
**-**
**(1,976)**
**(55,161)**
**(647,116)**
Transfers
between
funds
£
190,637
(179,742)
10,895
-
-
(10,895)
(10,895)
-|Movement
in funds
£
**142,027**
**(141,986)**
**41**
**4,130**
**(2,439)**
**(17,268)**
**1,136**
**2,005**
**8,357**
**30,750**
**66,220**
**-**
**92,891**
**92,932**
At
31.12.22
£
364,798
959,044
1,323,842
2,077
2,439
127,996
132,512
1,456,354| |---|---|---|---|---|---|---| |||||||| |||||||| |||||||| -23- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **17. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
SERB for CADAC works
PBE Project
Sheppey Branch Merger
Restricted Fund - CADAC building fund
SERB grant re Retaining Wall
**TOTAL FUNDS**|Incoming
resources
£
351,457
74,245
425,702
-
-
33,000
8,128
22,360
63,488
489,190|Resources
expended
£
(177,296)
(343,291)
(520,587)
(3,474)
(20,162)
(33,000)
(18,443)
(22,360)
(97,439)
(618,026)|Gains and
Movement
losses
in funds
£
£
-
174,161
-
(269,046)
-
(94,885)
-
(3,474)
-
(20,162)
-
-
149,206
138,891
-
-
149,206
115,255
149,206
20,370| |---|---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Designated Fund - CADAC building fund
**Restricted funds**
Brighton Neutering Grant
SERB for CADAC works
PBE Project
Sheppey Branch Merger
Restricted Fund - CADAC building fund
Cat Neutering
CADAC Grounds
Welfare Assistant grant
Increased Capacity
Repurpose Dog ISO
**TOTAL FUNDS**|At 1.1.22
£
-
1,407,832
1,407,832
-
5,551
22,601
-
-
-
-
-
-
-
28,152
1,435,984|Net
movement
in funds
£
316,188
(411,032)
(94,844)
4,130
(5,913)
(20,162)
(17,268)
138,891
1,136
2,005
8,357
30,750
66,220
208,146
113,302|Transfers
between
funds
£
75,454
(64,559)
10,895
-
-
-
-
(10,895)
-
-
-
-
-
(10,895)
-|At
31.12.23
£
391,642
932,241
1,323,883
4,130
(362)
2,439
(17,268)
127,996
1,136
2,005
8,357
30,750
66,220
225,403
1,549,286| |---|---|---|---|---| -24- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **17. 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: |Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
806,998
(490,810)
Designated Fund - CADAC building fund
210,700
(621,732)
1,017,698
(1,112,542)
**Restricted funds**
Brighton Neutering Grant
10,000
(5,870)
SERB for CADAC works
-
(5,913)
PBE Project
-
(20,162)
Sheppey Branch Merger
33,000
(50,268)
Restricted Fund - CADAC building fund
8,128
(18,443)
SERB grant re Retaining Wall
22,360
(22,360)
Cat Neutering
4,864
(3,728)
CADAC Grounds
5,000
(2,995)
Welfare Assistant grant
10,000
(1,643)
Increased Capacity
49,992
(19,242)
Repurpose Dog ISO
66,220
-
Food Bank
1,976
(1,976)
211,540
(152,600)
**TOTAL FUNDS**
1,229,238
(1,265,142)|Gains and
Movement
losses
in funds
£
£
-
316,188
-
(411,032)
-
(94,844)
-
4,130
-
(5,913)
-
(20,162)
-
(17,268)
149,206
138,891
-
-
-
1,136
-
2,005
-
8,357
-
30,750
-
66,220
-
-
149,206
208,146
149,206
113,302| |---|---| The Designated Fund - CADAC building fund is the income received in grant funding from the national RSPCA as well as donations to help run the animal centre at Haseden Farm and the relating costs to run the centre including veterinary fees and drugs as well as wages and other related operating costs. There are various restricted funds as detailed in the table above. ## **18. EMPLOYEE BENEFIT OBLIGATIONS** The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £5,709 (2022 - £4,672). The amount payable at the year end was £1,380 (2022 - £1,065). -25- **CANTERBURY AND DISTRICT BRANCH OF THE** **RSPCA** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **19. CAPITAL COMMITMENTS** |**CAPITAL COMMITMENTS**||||| |---|---|---|---|---| ||**2023**||2022|| ||**£**||£|| |Contracted but not provided for in the financial statements||**-**||-| ## **20. RELATED PARTY DISCLOSURES** The charity received £92,376 (2022 £92,872) from the national RSPCA door to door share. £49,992 of grants was received from RSPCA HQ this year (2022: £Nil). During the year £50,006 (2022: £81,860) was received from other RSPCA Branches of which £20,000 (2022: £71,860) were Restricted Funds. ## **21. VOLUNTARY HELP** The charity received voluntary help from the public for the raising of funds and also with the direct care of animals. -26- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Contributions from RSPCA Inspector
Donations, collections and other voluntary
income
Gift aid
Legacies and bequests
Grants
**Other trading activities**
Fundraising events
Shop income
**Investment income**
Deposit account interest
**Charitable activities**
Subscriptions
Re-homing and treatment income
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fundraising costs
**Other trading activities**
Purchases of goods for resale
Shop wages
Other shop expenses
**Charitable activities**
Veterinary fees and drugs
CADAC and coordinator wages
Carried forward|2023
£
**92,376**
**19,600**
**4,054**
**58,702**
**181,558**
**356,290**
**1,729**
**276,075**
**277,804**
**332**
**468**
**105,154**
**105,622**
**740,048**
**3,737**
**3,344**
**92,265**
**94,574**
**190,183**
**97,745**
**223,252**
**320,997**|2022
£
92,872
61,203
4,217
1,000
45,539| |---|---|---| |||204,831
1,586
227,242| |||228,828
246
309
54,976| |||55,285| |||489,190
1,718
2,670
79,534
90,643| |||172,847
60,724
200,382
261,106| This page does not form part of the statutory financial statements -27- **CANTERBURY AND DISTRICT BRANCH OF THE RSPCA** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023** |**Charitable activities**
Brought forward
Other CADAC operating costs
Freehold property
Fixtures and fittings
Motor vehicles
**Other**
Postage, printing, stationery and advertising
Motor expenses
Sundries
Bank and credit card charges
Accountancy
Legal fees and subscriptions
Consultancy fees
Total resources expended
**Net income/(expenditure) before gains and**
**losses**
**Realised recognised gains and losses**
Realised gains/losses on assets received from
RSPCA Sheppey branch
**Net income**|2023
£
**320,997**
**72,317**
**24,378**
**1,663**
**2,718**
**422,073**
**2,164**
**11,663**
**1,568**
**5,805**
**3,475**
**6,298**
**150**
**31,123**
**647,116**
**92,932**
**-**
**92,932**|2022
£
261,106
120,675
24,378
1,520
2,787
410,466
1,170
12,061
229
4,513
4,465
10,557
-
32,995
618,026
(128,836)
149,206
20,370| |---|---|---| This page does not form part of the statutory financial statements -28-