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2024-12-31-accounts

RSPCA LINCOLNSHIRE MID, NORTH EAST & LINCOLN BRANCH TRUSTEE ANNUAL REPORT For the Year ended 31 December 2024

CHAIR’S REPORT AND REVIEW OF 2024

2024 has seen our branch navigate some really big changes over the year.

Firstly, our Chair Amy Farrell decided to step down from her role after 5 years leading the branch. Amy has had a huge influence on the current successful direction of our branch, navigating us through covid, securing our place as a charity partner for the City of Lincoln 10km, and growing our retail activity which is so key to our rehoming activity. Most importantly, Amy has led the board to establish the highest quality of care for our animals whilst they’re in our branch and in how we move them to their forever homes. She also managed the transition to appoint and train a Branch Manager to take on delivery of our operational activities.

During Amy’s time as Chair, memorable activities include:

Very fortunately for the branch, Amy remains on our committee providing continued expertise on our animal welfare decisions, as well as a focus on PR, marketing and fundraising.

Relative newcomer to the board, Sophie Easteal was voted to take on the Chair role at the June AGM bringing her experience in HR and project management to the committee’s governance activities.

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As a newly formed board after the AGM, an early action was to establish a strategy for the coming year, including agreeing the goals that guide our decision making: to prioritise animal voice in all our decisions; and to establish sustainable income streams that will help our branch continue to grow.

We also took time this year to review and update several key policies including an employee handbook, volunteer handbook, financial controls policy and safeguarding policy.

We were also able to formally complete a merger with a neighbouring branch. This saw us dissolving the Lincolnshire North East branch of the RSPCA for good and merging its area of coverage under our operations. Interim Trustees from the National Society decided that the best way to ensure a sustainable future and continued delivery of animal welfare for the RSPCA in the Lincolnshire North East branch area would be to merge with a neighbouring branch, meaning they were officially integrated with us, to form the “Lincolnshire Mid, NE and Lincoln branch”. The expanded area includes locations such as Cleethorpes, Louth, Grimsby, Gainsborough & Mablethorpe. We’re looking forward to expanding the fundraising and animal welfare activity we’re already proudly delivering in Mid and Lincoln into the north of our branch area. We were delighted to welcome Gwendoline Coleman to the committee, a long standing Member of the Lincolnshire North East branch, who will bring valuable support to achieve the spirit and vision of the branch merger.

A key first step for our new branch area was to start reviewing potential private boarding establishments that could provide the very best of care to our animals. With this work ongoing we are very grateful to Chesterfield Branch Animal Centre who continue to take in animals from the north of Lincolnshire.

We also undertook an activity to introduce the branch to solicitors across the merger area to drive legacy giving, which is always such a valuable and amazing contribution to our branch finances.

We also wanted to expand our retail and branch awareness activity, and began early in 2024 looking at potential shop premises in the new area, such as in Louth.

During this review, we were fortunate enough to discover a previous charity retail shop closing with the premises being fully refurbished in the city of Lincoln. We felt this opportunity was too important to miss. And so, right at the end of 2024, we took on the lease on our third charity shop on Lincoln High Street. This will be a key part of the branch’s fundraising strategy incorporating not just retail activity but also animal welfare and branch promotion opportunities through a branch ‘hub’. We are incredibly grateful to our Branch Manager Mel and also Trustee Debby for their diligence and hard work negotiating our successful lease. With such a major development for our retail activity, we were delighted to recruit Emily Knapp to lead on the High Street shop and hub’s fit out and launch. We also recruited a new trustee with charity retail operational expertise to our board (who formally joined in January 2025).

It wasn’t just our new third shop that kept us busy though, we also saw another big change in our retail activity, with Kim Drew stepping away from her Area Retail Manager role to focus on her management of the Woodhall Spa shop. We are so grateful to Kim for her leadership

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of our retail activity, initially at our St Marks shop since 2013 and then in establishing Lambeth House as a second part to our retail portfolio in 2016. Kim then led the launch of Woodhall Spa in 2018, which continues to be a real success story for our branch. We are looking forward to its continued success under Kim’s management.

With thanks as always to Kim, Victoria and Emily for running our retail activities and to all our shop assistants and volunteers.

We have continued our membership of the East Midlands Regional Board, with our thanks to Trustees Penny and Debby for continuing to bring ideas from the Regional Board into our branch decisions. We have been fortunate to also grow our connections to other branches through a Branch Manager forum, set up by the East Midlands Regional Board with thanks to Les Wilkins, Chair of the East Midlands Regional Board who continues to champion cross-branch partnership and collaboration.

We continue to have a great working relationship with the Inspectorate and other RSPCA branches as a result of our supporting each other, and would like to thank Chief Inspector Rebecca Lowe and her team for their ongoing support throughout 2024. With their support, during 2024, we have:

● rehomed 109 cats, 54 dogs, 1 guinea pig and 4 rabbits, for a total of 168 animals!

We were fortunate to welcome Liberty Price to the branch office team to support our animal in-take and re-homing coordination. Libby is now really confident in her role and brings tremendous empathy and compassion to her work with potential adopters. She also has fantastic creative writing skills so now also supports our social media and marketing activity, promoting our animals, as well as our fundraising and animal welfare awareness raising activities. This includes a new quarterly branch e-newsletter to our supporters.

To help promote good animal care, we also microchipped 180 animals and neutered 62.

We have continued working with Copperhill Kennels and Cattery and Iris Cottage Cattery in 2024, who have been looking after our animals to an impeccably high standard. As ever, our thanks go to Juliet, Darren and Eileen and their teams for all their support and care of our animals throughout the last twelve months. With particular thanks for caring for delightful cats Frankie and Gracie, and also our dogs Toppa and Minnie.

Originally coming into our branch on 2 July 2023, Gracie had been found in a bad way. However, after one year and 5 months in our care, she was rehomed in December 2024 and is ruling the roost! Her adopters tell us that “She is very much a diva and knows what she wants - which we love!”

Our animals receive veterinary treatment from Kirk Vets, The Veterinary Hospital, MediVet Welton and Lincvet and we are extremely grateful for the care our animals receive from these practices.

We would also like to thank our animal support volunteers who foster our animals and our volunteer home visitors who carry out such an important step in our rehoming activity.

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We are particularly grateful to Chris and Michelle who were our long term fosterers for Benji, our adorable Jack Russell, who very sadly passed away this year. He was so cherished by Chris and Michelle, demonstrating the amazing impact our fosterers have on our animals.

We are so grateful to new branch fosterers Graham and Elaine Smith, Lainie Quie, Holly Ward & Jessica Thursby, and Ben Sharpe. We really grateful Sandra Stubenrauch also continues to foster and that Lauren Espin returned to fostering after a short break.

We were also grateful to volunteer home visitors Rachel Ledua and Paige Walsh who are no longer able to undertake home visits, for their support over the years. We are delighted to still have Colin Lower, Julie Kelham, Sarah Smith, Sandra Stubenrauch, Chris Farrell, Jasmine Fawcett and David Stokes undertaking home visits for the branch, thank you!

We were again a Charity Partner for the City of Lincoln’s 10km in 2024, and raised £4,392 for the branch with members of our branch taking to the streets of Lincoln as cheerleaders, stewards and runners!

We were also really grateful for several individual fundraising activities, notably: Maddie Thompson who raised £870 for us walking up Ben Nevis in May 2024, and to everyone who donated to Thelma’s surgery campaign via Just Giving which raised an amazing £1,000. We are particularly grateful to those who donated to Thelma’s campaign in memory of their own loved pets who had recently passed away. We also want to thank Kirk Vets Sleaford who led a cake and raffle fundraising afternoon which raised £125.

We also received two lots of donations through a new exciting partnership with Omlet which comprised luxurious cat beds and dog blankets we can sell in our shops.

Finally, we would like to thank our fellow trustees: Dawn, Carla, Penny, Jo, Rachel, Debby, Lewis, Preston and Gwen for their continuous commitment to bring their time and expertise to the branch. At our AGM in June, sadly, we said farewell to trustees Haydn and Charlie, who stepped down from the committee. We wish them all the very best and thank them for all their support in their time as a trustee.

We would like to say a special thank you to:

We have ambitious plans for our branch in 2025, and look forward to your continued ideas and support to help us achieve them.

Amy Farrell Chair Jan-Jun 2024 and Sophie Easteal Chair Jul-Dec 2024.

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BRANCH FINANCIAL HEADLINES FOR 2024

Income

Branch legacy income was £188,155, which is a 29% increase on 2023 (£145,536).

Branch shop income was £149,192, which is a 16% decrease on 2023 (£178,261) – which is attributable to the closure of our Lambeth House shop in the summer of 2023 due to financial sustainability reasons.

The transfer of funds pursuant to the Lincolnshire North East merger gave rise to a further £179,484 income (held in a Restricted Fund for use in the Lincolnshire North-East area).

Branch Care Contribution Fund (CCF) income was £63,699. The CCF is a scheme implemented by the National RSPCA in Autumn 2023 and provides the Branch with financial support for the care of inspectorate animals.

We are so immensely grateful for the kindness and generosity of everybody who has left legacies to the Branch in their Wills, donated to the Branch by way of outright donations or has bought items from our charity shops.

Expenditure

Pay costs were our largest category of expenditure at £122,839, which were 19% higher than in 2023 (£103,510). This is because (a) our Branch Manager started in Summer 2023, and so 2024 represents a full year of their costs whereas 2023 does not; and (b) pay increases, aligned with national minimum wage increases.

Boarding and fostering costs were our second largest category of expenditure at £91,961, which is a 25% increase on 2023 (£73,718). The main driver of this is additional animals arising from our expanded Branch area.

Veterinary costs were £56,048, which is a 77% increase on 2023 (£24,461). The main driver of this is higher numbers of animals under our care, together with a few exceptional animals in respect of which veterinary fees were significant.

Reserves Policy

The Branch holds reserves in order that the levels of service provided for animal welfare can be maintained in the absence of Branch income. Reserves in this context mean funds that are freely available for the Branch's general purposes after all commitments have been met.

The Branch holds minimum reserves of available cash amounting to six months of our operating costs. The level of such reserves is assessed each year based on our forecast costs for the forthcoming year.

As at 31 December 2024 our readily available cash reserves amounted to £766,582 (comprising £605,178 unrestricted and £161,404 restricted for use in the Lincolnshire North East area).

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REGISTERED CHARITY NUMBER: 224482

Trustees' Report and Unaudited Financial Statements for the Year Ended 31 December 2024 for

RSPCA Lincolnshire Mid N East & Lincoln

Symply Accounts Limited High Street Willingham by Stow Gainsborough Lincolnshire DN21 5JZ

RSPCA Lincolnshire Mid N East & Lincoln

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Trustees' Report 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11 to 12

RSPCA Lincolnshire Mid N East & Lincoln

Trustees' Report for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 224482

Principal address

Lincoln Animal Welfare Centre St Mark's Church Hall St Mark's Street Lincoln LN5 7BA

Trustees

Mrs Amy Farrell Mr Haydn Jones - resigned 24.6.24 Mrs Carla Jones Miss Penny Kemp Mr Lewis Harry Miss Joanna Clegg Mrs Charlotte Read - resigned 24.6.24 Miss Rachel Wilson Mrs Debra Bradbury Mr Preston Keeling Miss Dawn Fritzsche Mrs Sophie Easteal - appointed 23.1.24 Mrs Helena Norton - appointed 17.12.24 Miss Gwendoline Coleman - appointed 17.9.24

Independent examiner

Mrs H J Hancock ACCA Symply Accounts Limited High Street Willingham by Stow Gainsborough Lincolnshire DN21 5JZ

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 1

RSPCA Lincolnshire Mid N East & Lincoln

Trustees' Report

for the Year Ended 31 December 2024

OBJECTIVES AND ACTIVITIES Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the charity Commission for England & wales.

28 April 2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.............................................

Mrs Sophie Easteal - Trustee

Page 2

Independent Examiner's Report to the Trustees of RSPCA Lincolnshire Mid N East & Lincoln

I report on the accounts for the year ended 31 December 2024, which are set out on pages four to ten.

Responsibilities and basis of report

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

I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. that accounting records were not kept as required by section 130 of the Act; or

  2. that the accounts do not accord with those records; or

  3. that the accounts do not comply with the accounting requirements of the Act; or

  4. that there is further information needed for a proper understanding of the accounts.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Mrs H J Hancock ACCA Symply Accounts Limited High Street Willingham by Stow Gainsborough Lincolnshire DN21 5JZ

Date: .............................................28 April 2025

Page 3

RSPCA Lincolnshire Mid N East & Lincoln

Statement of Financial Activities for the Year Ended 31 December 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOMING RESOURCES
Incoming resources from generated
funds
Voluntary income
340,362
179,484
Activities for generating funds
2
156,782
-
Investment income
3
2,419
-
Total incoming resources
499,563
179,484
RESOURCES EXPENDED
Costs of generating funds
Fundraising trading: cost of goods sold
and other costs
4
111,235
-
Charitable activities
General
189,244
18,080
Governance costs
415
-
Total resources expended
300,894
18,080
NET INCOMING RESOURCES
198,669
161,404
RECONCILIATION OF FUNDS
Total funds brought forward
518,547
-
TOTAL FUNDS CARRIED FORWARD
717,216
161,404
31.12.24
Total
funds
£
519,846
156,782
2,419
679,047
111,235
207,324
415
318,974
360,073
518,547
878,620
31.12.23
Total
funds
£
193,681
186,380
-
380,061
128,869
134,601
658
264,128
115,933
402,614
518,547

The notes form part of these financial statements

Page 4

RSPCA Lincolnshire Mid N East & Lincoln

Balance Sheet

At 31 December 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
7
104,316
-
CURRENT ASSETS
Debtors
8
1,387
-
Prepayments and accrued income
17,568
-
Cash in hand
605,178
161,404
624,133
161,404
CREDITORS
Amounts falling due within one year
9
(11,233)
-
NET CURRENT ASSETS
612,900
161,404
TOTAL ASSETS LESS CURRENT
LIABILITIES
717,216
161,404
NET ASSETS
717,216
161,404
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.12.24
Total
funds
£
104,316
1,387
17,568
766,582
785,537
(11,233)
774,304
878,620
878,620
717,216
161,404
878,620
31.12.23
Total
funds
£
104,861
3,993
1,164
419,418
424,575
(10,889)
413,686
518,547
518,547
518,547
-
518,547

The financial statements were approved by the Board of Trustees on .............................................28 April 2025 and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 5

RSPCA Lincolnshire Mid N East & Lincoln

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

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/Improvements - at variable rates on reducing balance Fixtures and fittings - 10% on reducing balance Computer equipment - 33% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

Hire purchase and leasing commitments

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

2. ACTIVITIES FOR GENERATING FUNDS

Fundraising events
Shop income
31.12.24
£
7,590
149,192
156,782
31.12.23
£
8,119
178,261
186,380

Page 6

RSPCA Lincolnshire Mid N East & Lincoln

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

3. INVESTMENT INCOME

31.12.24 31.12.23
£ £
Deposit account interest 2,419 -
4. FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS
Purchases 31.12.24
£
1,529
31.12.23
£
5,123
Staff costs 81,624 89,058
Shop overheads 7,718 8,275
Support costs 20,364 26,413
111,235 128,869
5. TRUSTEES' REMUNERATION AND BENEFITS
There
were
no
trustees'
remuneration
or
other benefits for
the
year
ended
31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
Trustees' expenses 31.12.24
£
89
31.12.23
£
125
6. STAFF COSTS
Wages and salaries 31.12.24
£
122,839
31.12.23
£
103,510
The average monthly number of employees during the year was as follows:
Employees 31.12.24
10
31.12.23
8
No employees received emoluments in excess of £60,000.

Page 7

RSPCA Lincolnshire Mid N East & Lincoln

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

7. TANGIBLE FIXED ASSETS

Freehold Fixtures Computer
property/Improvements and fittings equipment Totals
£ £ £ £
COST
At 1 January 2024 and
31 December 2024 108,554 15,651 2,295 126,500
DEPRECIATION
At 1 January 2024 7,236 12,193 2,210 21,639
Charge for year 171 346 28 545
At 31 December 2024 7,407 12,539 2,238 22,184
NET BOOK VALUE
At 31 December 2024 101,147 3,112 57 104,316
At 31 December 2023 101,318 3,458 85 104,861
Included in cost or valuation of land and buildings is freehold land of £99,605 which is not
depreciated.

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24
£
Other debtors
1,387
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
£
Other creditors
11,233
10.
MOVEMENT IN FUNDS
Net
movement
At 1.1.24
in funds
At
£
£
Unrestricted funds
General fund
518,547
198,669
Restricted funds
Transfer from North East branch
-
161,404
TOTAL FUNDS
518,547
360,073
31.12.23
£
3,993
31.12.23
£
10,889
31.12.24
£
717,216
161,404
878,620

Page 8

RSPCA Lincolnshire Mid N East & Lincoln

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

10. MOVEMENT IN FUNDS - continued

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

----- Start of picture text -----
||||| |---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted funds| |General fund|499,563|(300,894)|198,669| |Restricted funds| |Transfer from North East branch|179,484|(18,080)|161,404| |TOTAL FUNDS|679,047|(318,974)|360,073| |Comparatives for movement in funds| |Net| |movement| |At 1.1.23|in funds|At 31.12.23| |£|£|£| |Unrestricted Funds| |General fund|402,614|115,933|518,547| |TOTAL FUNDS|402,614|115,933|518,547| |Comparative net movement in funds, included in the above are as follows:| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted funds| |General fund|380,061|(264,128)|115,933| |TOTAL FUNDS|380,061|(264,128)|115,933|

----- End of picture text -----

Page 9

RSPCA Lincolnshire Mid N East & Lincoln

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

10. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Transfer from North East branch
TOTAL FUNDS
Net
movement
At 1.1.23
in funds
At
£
£
402,614
314,602
-
161,404
402,614
476,006
31.12.24
£
717,216
161,404
878,620

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

Unrestricted funds
General fund
Restricted funds
Transfer from North East branch
TOTAL FUNDS
Incoming
resources
£
879,624
179,484
1,059,108
Resources
expended
£
(565,022)
(18,080)
(583,102)
Movement
in funds
£
314,602
161,404
476,006

Page 10

RSPCA Lincolnshire Mid N East & Lincoln

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

INCOMING RESOURCES
Voluntary income
Donations
Legacies
Boarding income - Nat HQ
Activities for generating funds
Fundraising events
Shop income
Investment income
Deposit account interest
Total incoming resources
RESOURCES EXPENDED
Fundraising trading: cost of goods sold and other costs
Fundraising events expenses
Wages
Shop overheads
Charitable activities
Boarding & fostering costs
Veterinary costs
Governance costs
Expenses & sundries
Support costs
Management
Trustees' expenses
Wages
Shop rent
Rates and water
Carried forward
31.12.24
£
267,992
188,155
63,699
519,846
7,590
149,192
156,782
2,419
679,047
1,529
81,624
7,718
90,871
91,961
56,048
148,009
415
89
41,215
-
-
41,304
31.12.23
£
46,431
145,536
1,714
193,681
8,119
178,261
186,380
-
380,061
5,123
89,058
8,275
102,456
73,718
31,587
105,305
658
125
14,452
5,500
561
20,638

This page does not form part of the statutory financial statements

Page 11

RSPCA Lincolnshire Mid N East & Lincoln

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Management
Brought forward
Light, heat, rates &telephone
Post, stationery & office
Contribution to HQ
Repairs & maintenance
Professional fees
Finance
Bank & electronic payment fees
Accountancy
Other
Insurance
Depreciation of tangible fixed assets
Total resources expended
Net income
31.12.24
£
41,304
7,725
6,873
551
15,618
1,521
73,592
2,292
2,348
4,640
902
545
1,447
318,974
360,073
31.12.23
£
20,638
10,268
4,324
551
11,148
1,506
48,435
3,094
2,698
5,792
866
616
1,482
264,128
115,933

This page does not form part of the statutory financial statements

Page 12