ROYAL SOCIETY FOR THE PREVENTION OF CRIJELTY TO ANIMALS ALTRINCHAM BRANCH Charity no: 223367 Report of the Trustees and Financial Statements Year ended 31 December 2024
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIs - ALTRINCHAM BRANCH Financial statements for the year ended 31 December 2024 Contents Page l. Report of the Trustees 3. Independent Examiner s report 4. Statement of financial activities 6. Balance sheet 7. Notes fomiing part of the financial statements
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH Report of the trustees for the year ended 31 December 2024 The Altrincham Branch of The Royal Society of the Prevention of Cruelty to Animals was established in 1963. Objectives The objectives of the charity are to promote kindness and to prevent or suppress cru¢lty to animals and to do all such lawful acts as the Charity may consider to be conducive or incidental to the attainment of these objects. Results The braiich's income exceeded expenditure by £18,857 in the year. There was an unrealised gain in the value of investments of £8.909. Future plans It is hoped that the continLied efforts of Trustees, staft ]d supporters will lead to an increase in the charitys income. Trustees The trustees during the year were: Ms K Robson Ms S Broadhurst Ms S Yates Ms J Knoivles MsCHart Ms J Reilly Ms J Cherrv MrMHart Ms L Huna Miss N Rushbj, Ms D Grindlev Ms J Leslie Mr S ONeill Ms N O'Neill Chairnian from 27 June 2024 Secretary" from 27 June 20?4 Treasurer Co-opted From December 2024 Treasurer 27 June to 30 November 2024 Chainnan to 6 June 2024 Secretary to 6 June 2024 Treasurer to 6 June 20?4 Trustee to 6 June 2024 Trtee Trustee Trustee Trustee Trustee froin 28 March ?0?4 Trustee from 28 March 2024 Reserves policy The principal funding sources for the branch are from income from fundraising events, donations, legacies and income from rehoming animals. The Trustees review the risks the charity faces on a regular basis through regular meetings of the Trustees, which cover operational and financial reviews. The trustees have a policy of ensuring that the branch has sufficient reserves to continue to operate for a period of three years from the balance sheet date. The trustees take this relatively long-terni view because, while the demands on our expenditure are fairly constant each vear, our income can fluctuate significantly from one year to the next depending on legacies received. Should there be a two or three year period without any significant legacies, then our level of reserves would start to fall. The amount of reserves that would be required is three years.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ALTRINCHAM BRANCH Report of the trustees (continued) Risk revie)Tr' The trustees have rei"ieiv'ed the risks that the charity face and believe that the main risk is the fluctuation in its inLome due to legacies receii'ed, as noted aboi'e in the reserves policy. Investment policv The trustees belie%"e that our policy of holding surplus cash in a high interest account is most appropriate for the charitv, given our plans for future donations: Ivhich will require reads. access to the funds held. Responsibilities of the trustees It is the responsibility of the trustees to prepare finanLial statements for eacli fmancial year, IN-hich give a true and fair l.ieiv of the state of affairs of the charity as at the balance sheet date and of its incoming resources and application of resources for the financial year. In preparin(y those financial statements the trustees are required to: select suitable accounting policies and then appl! them consistentlv: observe the methods and principle in the Charities SORP; make judgements and estimates that are reasonable and prudent: state ¥-hether applicable accounting standards have becn folloiNed: siibject to an! material departures disLlosed and explained in the financial statements: and prepare the financial statenients on the going concern basis unless it is inappropriate to p.resume that the charit! "ill continue. The trustees are responsible for keepin(T proper accounting records hich disclose Ivith reasonab.le accuracy at anjf time the financial posilion of Ihe Lharit! and to enable them to ensure that the finanLial statements Lomply ith the Charities ALt ?0 I i. "rhe!" are also responsible for safeguardin(r the assets of the chariti, and hence for taking reasonable steps for the prevention or detection of fraud or other irregularities. Bv order of the Board of Trustees Trustee Date: os
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RSPCA ALTRlh'CHAM BRANCH I report on the accounts of the RSPCA Altrincham Branch for the year ended 31 December 2024, which are set out on pages 4 to 9. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The Ch"ity'S trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 201 l Act)) and that an independent examination is needed. It is my responsibility to: examine the accounts (under Section 145 of the 201 l Act). . to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 201 l Act)- and . to state Ivhether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a coinparison of the accounts presented with those records, It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertakeii do not provide aIl the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In connection wtth m), exarnination, no matter has come to my attention: l ) Ivhich gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance wiith section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements ol- the ?0 I l Act. have not been Inet: or 2) to wliich, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reac eremy Bostock: BA (Hons), BFP: FCA Thompson Wright (Hale) Limited Spring Court Spring Road Hale Cheshire WA14 2UQ Date:
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO AIYIMALS- ALTRINCHAM BRANCH Statement of Financial Activities (including Ineome and Expenditure Account) for the year ended 31 December 2024 Restricted UJJrestricted funds funds 2024 2024 Total 2024 Total 2023 Note Incoming resources Branch share of National collection Subscriptions and donations Collecting boxes Rehoming Bank interest Sale of goods Other income 30,64 I 9,903 2,836 19,174 199 3i6 60.765 30,641 9,903 2,836 19,174 199 336 60,765 23,595 10,204 938 22,531 219 675 10?.081 Total incoming resources 123,854 123,854 160,242 Resour¢es expended A) Animal Welfare Hardship cases Rehoming animals Fostering expenses Boarding Kennels Advertising Donations 2,068 21,945 2,911 30,666 518 11,616 2.068 21,945 2.911 30,666 518 11,616 2,658 24.923 4,111 21,116 1,000 69,724 69,724
ROYAL SOCIETY FOR THE PREVENTION OF CRliELTY TO ANIMAI,S- ALTRINCHAM BRANCH Statement ot-14 inan¢1 Activities (intluding Income and Lxpenditure Aceount) t.or the year ended 31 December 2024 (eontillued) Restricted Unrtricted funds funds 2024 2024 Total 2024 Total 2023 Note B) Branch administration Independent examination Insurance Sundry expenses Bank charges Telephone Stationery and printing Storage RSPCA goods Administration wages Pension costs 1,150 728 3,241 30 977 4,652 323 18,800 564 1,150 728 3,241 30 977 4.652 323 18,800 564 1,075 216 3,817 25? 437 4,560 359 16,875 506 30,465 30,465 28,098 C) Payments to RSPCA, HQ Branch Contribution 4.808 4.808 10,13? Total resources expended 104,997 104,997 92.037 ,Net incomillg/{outgoing) resourccs for the year Gairn'(loss) on reN'aluation of investments Transfer to designated funds Transfer to restricted funds N¢t moY¢Kncllt in funds 18,857 18,857 68,205 8,909 8.909 17,761 27,700 27,700 85,900 Fund balances brought forward 30S,i36 305.$36 19,570 Fund balances carried fonvard 333,302 33J,302 305,536
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH Balance sheet as at 31 December 2024 2024 2023 Current assets Stock VAT Debtor Charities Official InN:estment Fund Cash at bank and in hand 325 4.499 174.521 15i,290 334.635 566 2.32) 165.613 138,280 306,784 Creditors: amounts falling due H'ithin one year Other Creditors Accruals 183 l.lio 173 1.075 Net assets 333,302 30i,i36 Fund balances Unreslricled funds 333.302 305.536 Total funds 333,302 305,JJ6 C" klLI,C yTrliL41 Trustee _*-Lu- Lv ApproN'ed on behalf of the Trustees on J02< 901£
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH Notes forming part of the financial statements for the year ended 31 December 2024 Accounting policies The financial statements have been prepared under the historical cost convention in accordance with applicable accounting standards and the relevant provisions of Part 8 of tlie Charities Act 201 l and follow the recommendations in Charities SORP (FRS102), applicable to accountino periods commencing on or after l January 2019. The following principal accounting policies have been applied. Incoming resources Income is accounted tor on a receipts basis. Jn particular, credit for income arising from legacies, subscriptions and donations is taken in the year these sums are received. Resources expended Resources expended are recognised in the period in which they are incurred. Going concern The Trustees have reviewed the financial position of the charity and consider that it has sufficient funds to continue operating for at least twelve months from the balance sheet date. Other income 2024 2023 Legacy Other fairi Facebook sales 53,379 5,702 1,684 93,779 5,591 ?,712 60,765 102.081 Facebook sales compi'ise income from auctions, raffles, donations and sales of products.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH Notes forming part of the fjnancial statements for the year ended 31 December 2024 (continued) Hardship cases 2024 2023 Veterinary fees 2,068 2,658 Rehoming 2024 2023 Veterinary fees Animal boarding charges 21,945 30,666 24.923 21,116 52,611 46,038 Sundry expenses 2024 2023 Animal treatments Fuel Expenses Irrecoverable VAT Fairs VAT return fee Miscellaneous Just Giving subscriptions Bow'don Conununity Association Incubators (Ashleigh Vet Centre and Others) 614 730 388 341 871 89 210 1,402 210 1,819 384 3.241 3.817
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS- ALTRINCHAM BRANCH Notes forming part of the financial statements for the year ended 31 December 2024 (continued) Employees There was one employee in the year, an administrator. Total staff costs for the year were £18,800 (2023 . £16.875). Independent examination 2024 2023 Independent examiner's fee 1,150 1,075 Expenses paid to Trustees The amounts below were paid to Trustees as reimbursement of costs/expenses incurred on behalf of branch's activities. Lesley Hung 517.70 Sharon Broadhurst 141.%6 Nicola Raven 121.93 (prior to her resignation as a Trustee) Related parties The one employee is the sister of TnMee, Miss N Rushby.