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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 210743

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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 2024

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 25
Detailed Statement of Financial Activities 26 to 27

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

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 2024.

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).

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:-

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

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.

ACHIEVEMENT AND PERFORMANCE

CADAC is licensed to care for up to 80 cats in specially designed units. In 2024 we saw record breaking rehoming of animals in our care, seeing the branch rehome 444 animals in total, 419 of whom were cats and kittens (compared to 323 in 2023). We were also able to support rabbit, guinea pig and chicken rehoming using a local boarding facility.

In 2024 we were able to open a brand new cattery provision on site, specifically for alternative lifestyle (feral, semi feral and unsocialised cats) providing four large pens with extended outdoor spaces - licensed to support up to 16 cats who do not cope in the mainstream cattery. We were also able to make some refurbishments and improvements to the wider animal centre and grounds which after 13 years were looking tired and needed a refresh.

Supported by the regional RSPCA grants, the branch were able to offer a significant prevention offer of low cost neutering, free micro chipping, veterinary welfare assistance and pet food banks to any one in work poverty or on benefits in the community across the branch area to help them better support their pets and keep them safe and well at home.

We were able to neuter over 300 animals in the community, provide 200 microchips and support with over 100 welfare assistance cases.

As a branch we were able to support eight multi pet households with an average of 20 animals per household - working with them to get their pet numbers down to a more manageable and affordable number through neutering, pet food top ups and the sign over to the RSPCA of some of them.

In 2024 we were blown away to receive the largest gift in legacy we have ever received. The late Pamela Wright gifted the branch an incredible unrestricted gift of £318,385.60. This is an incredible gift that will support the ongoing sustainability of the charity.

As a branch we were lucky enough to showcase much of the work we have been doing and to really highlight the ever increasing concerns about rising animal abandonment in Kent through a number of news coverage pieces - including Good Morning Britain, BBC,ITV Meridian and BBC Radio Kent. We are thankful for the opportunity to speak about our concerns and to feature some of the wonderful animals who we had rescued and rehabilitated.

We want to say thank you to Dover Museum, Pets at Home and a number of local corporate partners including Pfizer and EKC College who supported us through 2024 with a variety of donations and volunteering days.

Happy Rehomed: Pawpsicle

Pawpsicle arrived into our care after her original owners had rehomed her and she was found alone and straying. Pawpsicle was unfortunately very poorly with us during the six months in our care and even underwent emergency surgery for a prolapse. With such a long stay to get her well, Pawpsicle went into a foster home to enjoy more freedom and found a deep love for ping pong balls! After 211 days, we said farewell to Pawpsicle who is now enjoying her new life in a beautiful home located in Essex.

Happy Rehomed: Nelly

One of our rehoming successes in 2024 was little Nelly, who came in as a 6 week old kitten with a significant prolapse. Nelly was transferred into our care after her owner could not afford the surgery. Nelly endured multiple surgeries to repair her prolapse and medication for an infection. During this time, one of the team cared for her at home to enable her to enjoy as much of her young kitten life as possible! 10 weeks later, fully healed, Nelly was adopted!

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

Happy Rehomed: Bugsy

Bugsy was found via a member of the public who was concerned with her condition and sought out our help to find her owners. The details on the chip were registered to a home 4 hours away and the number was no longer in use, Bugsy was also identified as female rather than male on the microchip. We had some concerns regarding Bugsy’s health as she was noticeably skinny and it turns out she had not seen a vet since - despite the fact that she was failing to gain any weight whilst being fed! Bugsy also had mild conjunctivitis, heavy tartar where a dental is needed, live fleas, a body score of 2/9 and a likelihood of hyperthyroidism.

A few other members of the public came forward to express their concerns and previous situations where the owner had been notified of Bugsy’s skinny appearance but dismissed it all and put it down to being old. She was signed over into our care and we worked hard to treat her hyperthyroidism, seeing her gain over a kilo in weight and her overall condition improved so much. Being an older cat doesn't mean the end - with a treatment plan that could off er Bugsy a wonderful continued quality of life. Once stable on treatment, Bugsy was rehomed by a wonderful local family, who have given lots of updates on how well the more chunkier Bugsy is doing now!

Happy Rehomed: Donner

Donner came into our care in December 2019 as part of a large national prosecution case. An incredibly complex case and the impact of covid meant her case did not reach its conclusion until September 2024. Having spent almost five years in our care, as an unsocialised cat, the Branch decided that Donner would become a resident of the Branch and now lives within the acreage of the animal centre with her own lodgings. After a lifetime of confinement, Donner now gets to the life she wants roaming the grounds and snoozing away the afternoons in her cabin.

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

Animals in need - Inspectorate Dog Cat Rabbit Misc Total
Inspectorate case animals 0 9 0 0 9
Inspectorate welfare concern 0 144 1 26 171
Inspectorate - networked from PBE/society hospital 0 67 0 0 67
Animals in need - Other Branch welfare concern 0 156 0 0 156
Unowned sick & injured via NCC 0 0 0 0 0
Pet Retreat, Home for Life & born on site 0 7 0 0 7
Transfers from RSPCA centres 0 138 4 0 142
Returns 0 13 0 0 13
Total in - Animals in need 0 534 5 26 565
OUT
Dog Cat Rabbit Misc Total
Rehomed 0 419 2 23 444
Died 0 7 0 3 10
Transferred out - other RSPCA 0 2 0 0 2
Transferred out - non RSPCA 0 0 0 0 0
Other 0 52 0 0 52
PTS 0 20 0 0 10
Total out 0 500 2 26 528
Home visiting
Dog Cat Rabbit Misc Total
Pre-home visits 0 378 0 0 378
Post-home visits 0 187 0 0 187

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

Micro-Chipping
Dog Cat Rabbit Misc Total
Branch animals 0 284 0 0 284
Other RSPCA animals 0 0 0 0 0
Public/other owned - clinic 0 0 0 0 0
Public/other owned - other 1 220 15 0 236
Total 1 504 15 0 520
Neutering
Dog Cat Rabbit Misc Total
Branch animals 0 263 0 1 264
Other RSPCA animals 0 0 0 0 0
Public/other owned - clinic 0 0 0 0 0
Public/other owned - other 33 281 21 0 335
Total 33 544 21 1 599
Welfare Assistance (veterinary care)
Dog Cat Rabbit Misc Total
Other RSPCA animals (non - Branch) 0 0 0 0 0
Public/other owned - clinic 0 0 0 0 0
Public/other owned - other 1 25 0 0 26
Sub-Total 1 25 0 0 26
PTS at owner's insistence 0 0 0 0 0
Length of Stay in Care
No. of non-Case animals Dog Cat Rabbit Misc Total
0-3 months 0 72 3 0 75
4-6 months 0 0 0 0 0
Over 6 months 0 0 0 0 0
Total 0 72 3 0 75

Fundraising initiatives

During 2024, fundraising events raised £2,901, mainly from a Christmas wreath-making workshop held at the animal centre and local events carried out at the Sheerness and Tankerton stores.

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 £112,372 at the end of 2024, the bulk of which is the balance of the funds transferred from the Sheppey Branch at point of merger

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

FINANCIAL REVIEW

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. This was actioned in November 2024, with £200,000 being transferred into the CAF Gold Account. These funds will primarily be used for a potential shop purchase during 2025, or will be put to use at some stage for future Branch expansion projects.

The Branch generated income of £987,070 in 2024 (£740,048 in 2023) and incurred expenses of £852,760 (£647,116 in 2023), giving a surplus before recognised gains and losses on investments of £134,310 (surplus of £92,932 in 2023). The income for the year included legacies of £347,731 (£58,702 in 2023) and a number of grants which are listed below.

Expenditure in 2024 was higher than in 2023 due to the increased number of cats taken and rehomed during the year, with veterinary and staff costs being higher than in the previous year as a direct result. There was also some increased expenditure on maintenance and repurposing of existing buildings using restricted grant income received and recognised in the previous financial year.

The Branch received a number of grants and donations during 2024 from several sources, totalling £56,819 (£181,558 in 2023), some of which are restricted:

RSPCA South East Regional Board (SERB) £10,000 Unrestricted RSPCA SERB £596 Restricted (food bank) RSPCA SERB £11,800 Restricted (neutering) RSPCA SERB £12,500 Restricted (CCTV & remote monitoring) RSPCA SERB £4,710 Restricted (Multi-animal housing) RSPCA SERB £289 Restricted (Rabbit neutering) RSPCA SERB £10,449 Restricted (High vet bills) RSPCA National £200 Unrestricted RSPCA National £5,000 Unrestricted RSPCA SERB £1,275 Restricted (Rabbit intake) ======= £56,819

The RSPCA grants are recognised as Related Party Transactions.

Overall shop income increased year on year, rising from £281,852 in 2023 to £293,230 in 2024. The Herne Bay shop continues to do well and was the highest performing shop during the year.

CADAC: overall operating costs of £515,850 (£309,405 in 2023), with wages costs for CADAC being £151,078 (£129,089 in 2023). Increased wages costs result from higher activity levels in intake and rehoming, plus the eff ect 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.

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

FUTURE PLANS

Our strategic plan for 2025 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.

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

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.

During most of 2024, the day-to-day running of the Canterbury and District Branch including the animal centre (CADAC) was 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. In late 2024, the Funding and Special Projects Manager was promoted to the position of Branch manager, and in 2025 it should be noted that a change to the structure took place, part of which resulted in the senior Management team now comprising the Branch Manager and Finance Manager.

Senior Management is supported in the day to day operation by directly employed staff some of whom are part-time, and c. 100 volunteers, and has appointed leads for each of the Branch functions, with appropriate delegated authority from the Board of Trustees.

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

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: Amanda Wetz (Chair)
Vanessa Sparkes (Treasurer, 27 February 2024)
Gemma Coleman (Secretary)
Keith Aldis
Jon Yates (resigned 11 July 2024)
Paul Neal (resigned as Chair October 2024)
Deanna Stephens (resigned 29 March 2024)
Rebecca Jones
Charlotte Heap (joined 27 February 2024
Natalie Schena (resigned 5 July 2024)
Jim Senior (joined 19 February 2025)
Senior Staff:
Tara Luxford (Animal Welfare Manager) - employment ended 16
February 2025
Natalie Archer (Branch Manager)
Debbie Godden (part-time Finance Manager) joined 26 March 2025
Phil Browning (part-time Finance Manager) left 30 April 2025
Independent Examiner: Paul A Flood BFP. FCA.
Spain Brothers & Co.
Chartered Accountants
Westgate House
87 St. Dunstans Street
Canterbury
Kent CT2 8AE
18/06/2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................
P Neal - Trustee

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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 2024.

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 19/06/2025 Date: .............................................

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

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 INCOME/(EXPENDITURE)
Transfers between funds
17
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
481,534
174,216
296,131
1,050
952,931
188,666
488,759
38,004
715,429
237,502
9,839
247,341
1,323,883
1,571,224		 Restricted
funds
£
34,139
-
-
-
34,139
2,266
132,825
2,240
137,331
(103,192)
(9,839)
(113,031)
225,403
112,372		 2024
Total
funds
£
515,673
174,216
296,131
1,050
987,070
190,932
621,584
40,244
852,760
134,310
-
134,310
1,549,286
1,683,596		 2023
Total
funds
£
356,290
105,622
277,804
332
740,048
193,920
422,073
31,123
647,116
92,932
-
92,932
1,456,354
1,549,286

The notes form part of these financial statements

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

BALANCE SHEET 31ST DECEMBER 2024

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		 2024
£
919,953
3,378
51,878
6,730
808,522
870,508
(106,865)
763,643
1,683,596
1,683,596
1,571,224
112,372
1,683,596		 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

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 18/06/2025

............................................. P Neal - Trustee

............................................. V Sparkes - Trustee

The notes form part of these financial statements

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) 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		 2024
£
206,873
206,873
(150)
1,050
900
207,773
600,749
808,522		 2023
£
135,590
135,590
(2,537)
332
(2,205)
133,385
467,364
600,749

The notes form part of these financial statements

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
2024 2023
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 134,310 92,932
Adjustments for:
Depreciation charges 28,253 28,759
Interest received (1,050) (332)
(Increase)/decrease in stocks (234) 2,771
(Increase)/decrease in debtors (23,624) 570
Increase in creditors 69,218 10,890
Net cash provided by operations 206,873 135,590

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At 31.12.24
£ £ £
Net cash
Cash at bank 600,749 207,773 808,522
600,749 207,773 808,522
Total 600,749 207,773 808,522

The notes form part of these financial statements

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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.

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CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

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.

-15-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

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		 2024
£
87,264
22,338
1,521
347,731
56,819
515,673		 2023
£
92,376
19,600
4,054
58,702
181,558
356,290

The legacies received in the year are attributed to unrestricted funds.

The grants received were as follows:

2024 2023
£ £
(RSPCA) South East Regional Board (SERB) 10,000 26,706
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 596 424
SE Emergency - 960
Multi Cat Vet Cost - 1,663
Vet Treatment >£450 - 2,049
SERB Neutering 11,800 -
SERB Monitoring 12,500 -
SERB Multi Cat Grant 3,690 -
SERB Rabbit Grant 289 -
SERB Vet Cost Grant 1,885 -
SERB Harbledown Colony 1,020 -
National RSPCA Animal Rising Goodwill 200 -
National RSPCA Change of Scope 5,000 -
SERB Rabbit Rehoming 1,200 -
SERB Rabbit Intake 75 -
SERB Inspectorate Vet Bills 4,793 -
SERB High Vet Bills Reclaimed 3,771 -
£56,819 1815558

-16-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

3. OTHER TRADING ACTIVITIES

Fundraising events
Shop income
INVESTMENT INCOME
Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES
Activity
Subscriptions
General
Re-homing and treatment
income
General
CHARITABLE ACTIVITIES COSTS		 2024
£
2,901
293,230
296,131
2024
£
1,050
2024
£
357
173,859
174,216		 2023
£
1,729
276,075
277,804
2023
£
332
2023
£
468
105,154
105,622
Charitable expenditure 2024 2023
£ £
Animal home costs 593,331 393,314
Establishment costs 25,972 26,041
Support costs 23,486 23,918
Governance costs 19,039 9,923
661,828 453,196

4. INVESTMENT INCOME

5. INCOME FROM CHARITABLE ACTIVITIES

6. CHARITABLE ACTIVITIES COSTS

Analysis of total resources expended

Staff costs Other costs Depreciation 2024 2023
£ £ £ £ £
Cost of generating funds
- Shop costs 91,582 96,792 - 188,374 186,839
-Fundraising costs - 1,799 - 1,799 3,737
- Purchases of goods - 759 - 759 3,344
91,582 99,350 - 190,932 193,920
Charitable activities
-see above 264,667 368,908 28,253 661,828 453,196
356,249 468,258 28,253 852,760 647,116

-17-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.

Trustees' expenses

No trustee (2023 : Nil) received payments during the year ended 31st December 2024, for reimbursements of administrative expenses paid.

8. STAFF COSTS

Staff costs

2024 2023
£ £
Wages and salaries 327,118 292,640
Social security costs 21,056 16,868
Pension costs 7,075 5,709
Ex Gratia 571
Redundancy costs 429 -
356,249 315,217
Employee
information		 2024 2023
No No
The average no. of
persons employed
during the year was:		 16 16

No employee earned remuneration above £60,000 per annum (2023 :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
£
208,238
105,622
277,804
332
591,996
193,527		 Restricted
funds
£
148,052
-
-
-
148,052
393		 Total
funds
£
356,290
105,622
277,804
332
740,048
193,920

-18-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
Charitable activities
General
369,633
Other
28,795
Total
591,955
NET INCOME
41
RECONCILIATION OF FUNDS
Total funds brought forward
1,323,842
TOTAL FUNDS CARRIED FORWARD
1,323,883		 - continued
Restricted
funds
£
52,440
2,328
55,161
92,891
132,512
225,403		 Total
funds
£
422,073
31,123
647,116
92,932
1,456,354
1,549,286

10. INDEPENDENT EXAMINERS REMUNERATION

The independent examiners remuneration amounts to an independent examination fee of £650 (2023 £640) and other services of £2,748 (2023 £2,835).

11. TANGIBLE FIXED ASSETS

COST
At 1st January 2024
Additions
At 31st December 2024
DEPRECIATION
At 1st January 2024
Charge for year
At 31st December 2024
NET BOOK VALUE
At 31st December 2024
At 31st December 2023		 Freehold
property
£
1,218,915
-
1,218,915
286,674
24,378
311,052
907,863
932,241		 Fixtures
and
fittings
£
29,313
150
29,463
22,623
1,594
24,217
5,246
6,690		 Motor
vehicles
£
16,762
-
16,762
7,637
2,281
9,918
6,844
9,125		 Totals
£
1,264,990
150
1,265,140
316,934
28,253
345,187
919,953
948,056

-19-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

12. STOCKS

Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years		 2024
£
48,240
123,240
12,000
183,480		 2023
£
47,135
133,072
15,000
195,207

The total amount of operating lease payments recognised as an expense in the year was £52,057 (2023 £52,016).

-20-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed assets
Current assets
Current liabilities		 Unrestricted
funds
£
919,953
705,486
(54,215)
1,571,224		 Restricted
funds
£
-
165,022
(52,650)
112,372		 2024
Total
funds
£
919,953
870,508
(106,865)
1,683,596		 2023
Total
funds
£
948,056
638,877
(37,647)
1,549,286

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated Fund - CADAC building fund
Restricted funds
Brighton Neutering Grant
Sheppey Branch Merger
Cat Neutering
CADAC Grounds
Welfare Assistant grant
Increased Capacity
Repurpose Dog ISO
Retrospective funding
TOTAL FUNDS		 At 1.1.24
£
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		 Net
movement
in funds
£
531,716
(294,214)
237,502
(1,068)
(6,677)
(1,136)
(2,005)
(5,175)
(30,750)
(66,220)
9,839
(103,192)
134,310		 Transfers
between
funds
£
(259,997)
269,836
9,839
-
-
-
-
-
-
-
(9,839)
(9,839)
-		 At
31.12.24
£
663,361
907,863
1,571,224
5,139
104,051
-
-
3,182
-
-
-
112,372
1,683,596

-21-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

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
Sheppey Branch Merger
Cat Neutering
CADAC Grounds
Welfare Assistant grant
Increased Capacity
Repurpose Dog ISO
Remote monitoring on site costs
Retrospective funding
TOTAL FUNDS
Comparatives for 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		 At 1.1.23
£
364,798
959,044
1,323,842
2,077
2,439
127,996
-
-
-
-
-
132,512
1,456,354		 Incoming
resources
£
735,695
217,236
952,931
11,800
-
-
-
-
-
-
12,500
9,839
34,139
987,070
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		 Resources
expended
£
(203,979)
(511,450)
(715,429)
(12,868)
(6,677)
(1,136)
(2,005)
(5,175)
(30,750)
(66,220)
(12,500)
-
(137,331)
(852,760)
Transfers
between
funds
£
(115,183)
115,183
-
-
-
-
-
-
-
-
-
-
-		 Movement
in funds
£
531,716
(294,214)
237,502
(1,068)
(6,677)
(1,136)
(2,005)
(5,175)
(30,750)
(66,220)
-
9,839
(103,192)
134,310
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 2024

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
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		 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		 Resources
Movement
expended
in funds
£
£
(313,514)
142,027
(278,441)
(141,986)
(591,955)
41
(5,870)
4,130
(2,439)
(2,439)
(17,268)
(17,268)
(3,728)
1,136
(2,995)
2,005
(1,643)
8,357
(19,242)
30,750
-
66,220
(1,976)
-
(55,161)
92,891
(647,116)
92,932		 Resources
Movement
expended
in funds
£
£
(313,514)
142,027
(278,441)
(141,986)
(591,955)
41
(5,870)
4,130
(2,439)
(2,439)
(17,268)
(17,268)
(3,728)
1,136
(2,995)
2,005
(1,643)
8,357
(19,242)
30,750
-
66,220
(1,976)
-
(55,161)
92,891
(647,116)
92,932
41
4,130
(2,439)
(17,268)
1,136
2,005
8,357
30,750
66,220
-
92,891
92,932

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
Sheppey Branch Merger
Welfare Assistant grant
Retrospective funding
TOTAL FUNDS		 At 1.1.23
£
364,798
959,044
1,323,842
2,077
2,439
127,996
-
-
132,512
1,456,354		 Net
movement
in funds
£
673,743
(436,200)
237,543
3,062
(2,439)
(23,945)
3,182
9,839
(10,301)
227,242		 Transfers
between
funds
£
(375,180)
385,019
9,839
-
-
-
-
(9,839)
(9,839)
-		 At
31.12.24
£
663,361
907,863
1,571,224
5,139
-
104,051
3,182
-
112,372
1,683,596

-23-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

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 Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 1,191,236 (517,493) 673,743
Designated Fund - CADAC building fund 353,691 (789,891) (436,200)
1,544,927 (1,307,384) 237,543
Restricted funds
Brighton Neutering Grant 21,800 (18,738) 3,062
SERB for CADAC works - (2,439) (2,439)
Sheppey Branch Merger - (23,945) (23,945)
Cat Neutering 4,864 (4,864) -
CADAC Grounds 5,000 (5,000) -
Welfare Assistant grant 10,000 (6,818) 3,182
Increased Capacity 49,992 (49,992) -
Repurpose Dog ISO 66,220 (66,220) -
Food Bank 1,976 (1,976) -
Remote monitoring on site costs 12,500 (12,500) -
Retrospective funding 9,839 - 9,839
182,191 (192,492) (10,301)
TOTAL FUNDS 1,727,118 (1,499,876) 227,242

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 year was £7,075 (2023 - £5,709).

The amount payable at the year end was £1,619 (2023 - £1,380).

-24-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

19. CAPITAL COMMITMENTS

Contracted but not provided for in the financial statements

2024 2023
£ £
- -

20. RELATED PARTY DISCLOSURES

The charity received £87,264 (2023 £92,376) from the national RSPCA door to door share. No grants were received from RSPCA HQ this year (2023: £49,992).

During the year £56,819 (2023: £50,006) was received from other RSPCA Branches of which £34,139 (2023: £20,000) 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.

-25-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

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		 2024
£
87,264
22,338
1,521
347,731
56,819
515,673
2,901
293,230
296,131
1,050
357
173,859
174,216
987,070
1,799
759
91,582
96,792
189,133
154,013
264,667
418,680		 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

This page does not form part of the statutory financial statements

-26-

CANTERBURY AND DISTRICT BRANCH OF THE RSPCA

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

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
National admin charge
Total resources expended
Net income		 2024
£
418,680
174,651
24,378
1,594
2,281
621,584
2,030
11,961
533
6,681
3,398
7,181
-
8,460
40,244
852,760
134,310		 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

This page does not form part of the statutory financial statements

-27-