RSPCA Wyth Sir Branch
Charity No. 225476
Trustees' Report and Unaudited Accounts
31 December 2024
RSPCA Wyth Sir Branch Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Statement of Cash flows | 8 |
| Notes to the Accounts | 9 to 17 |
| Detailed Statement of Financial Activities | 18 to 19 |
Page 1
RSPCA Wyth Sir Branch Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 225476
Principal Office
RSPCA UsksideBusiness Park Usk Way Newport NP20 2TX
Trustees
The following trustees served during the year:
P.D. Baxter S. Baxter B.M. Francis C.A. Gunter G.A. Hawkesley D.R. Liles H.S. West (Resigned 5 February 2024) D. Wilkes (Resigned 24 June 2025)
Key Management Personnel
Chair Mr D Liles Treasurer Mr P Baxter Secretay Ms D Wilkes
Accountants
Andersons Acccountancy Services Ltd 10 The Cedars Llanfoist Abergavenny Monmouthshire NP7 9LX
Bankers
Co-op Bank 27-29 Commercial Street Newport NP20 1HJ
OBJECTIVES AND ACTIVITIES
The RSPCA Wyth Sir Branch(formerly RSPCA Gwent branch) supports the work and objectives of the National Society and aims to promote animal welfare, kindness and to prevent or suppress cruelty to animals by all lawful means.
Page 2
RSPCA Wyth Sir Branch Trustees Annual Report
The main activity we undertake is fundraising so we can pay towards veterinary treatment, rehoming an animal, foster care, micro-chipping and neutering. We do this by using the voucher scheme. Some of the work we do helps to control the dog/cat population though neutering and benefits the public by giving them financial help, which in turn promotes reasonbale pet ownership.
We support the society's inspectorate and the difficult work they do. They dispense vouchers if an animal is in need and they also provide education, information and advice. The work they do is key to the prevention of cruelty which is part of the objectives of the RSPCA and of course Wyth Sir Branch, which is a moral benefit to the public.
ACHIEVEMENTS AND PERFORMANCE
The trustees continue to look at ways of developing the branch, which enables it, not only to support animals in need, but also support the public. We provide local pet owners, living in our branch area on low incomes and qualifying benefits, with financial support, through our welfare assistance scheme by subsidising the cost of veterinary treatment for sick animals. The scheme is managed by our branch administrator and is assisted by office volunteers.
The branch manager left in May and the trustee looked at restructuring the management team. An income generation manager was appointed, with responsibility for the shops and general fundraising, which includes fundraising events, collections and donation pots placed in shops, pubs and other venues throughout the branch area.
The branch provides pet food to a number of community groups, who distribute food through food banks and community events, throughout the branch area. The number of groups we support have increased over the last twelve months.
The Chepstow shop was on track to see an increase in the total revenue over the year but unfortunately a flood in the shop during November resulted in the shop being closed for a number of weeks including over the Christmas period. We are looking forward to welcoming old and new customers when the shop reopens in the new year.
Cwmbran shop revenue has continued to grow and it is hoped, next year will continue. Both shops have been successful recruiting new volunteers working on the till, shop floor as well as behind the scenes preparing donated clothes and bric-a -brac for sale on the shop floor.
The cat rehoming scheme started last year has continued to be a success, a total of 63 cats were rehomed, 26 of those were referred from the society the remaining 37 were rescued or referred to the branch, by members of the public and local authority social services departments. The referrals were for a number of reasons including owners passing away leaving no one to look after the cat.
The branch follows a robust process from referral to rehoming, ensuring the wellbeing of the cat is always met, which includes home checks before any decision is made on adoption
FINANCIAL REVIEW
Total gross income for the year was £590,930 split £590,930 unrestricted and £0 restricted. The previous year the total gross income was £313,049 split £299,606 unrestricted and £13,443 restricted.
Total expenditure in the year was £430,478 split £430,478 unrestricted and £0 restricted. This resulted in a surplus for the year of 160,452 split £160,452 unrestricted and £0 restricted.
During the year, the branch received £64,381 (2023 £64,663) from the national Door to Door campaign run by RSPCA HQ.
Income from the shops at Chepstow and Cwmbran was £155,918 (2023 £173,842)
Page 3
RSPCA Wyth Sir Branch Trustees Annual Report
The branches reserves policy is unchanged from last year and is set at the amount of £100,000 this is equivalent to 18 months running costs, this is reviewed every six months.
PLANS FOR FUTURE PERIODS
The trustees have agreed to look at opening another shop, either in the Breconshire or Merthyr area, this will not only bring in additional income but will also raise awareness to the local community of the work we do, hopefully increasing the number of shop and fundraising volunteers in that area.
The public are still struggling financially and the demand on the requests for food continues, so we plan to increase the number of community groups we support, and continue to work with other animal welfare organisations by sharing the kind donations of food we receive. We will continue to increase our volunteer numbers not only in our shops but to cover administrative duties, van driving and fundraising. Our fundraising will be increased with a focus on income generation to make sure we have income to meet our expenditure. We will also be looking at increasing the number of shops so long as suitable units at an appropriate price are available. We continue to support where needed on a case by case basis the Newport Animal Centre and Cat Rehoming Centre based at Pets at Home in Newport, both are managed and operated by the RSPCA National Society. We are looking to work in partnership with neighbouring branches to ensure we have the maximum efficiency in animal welfare. It is our intention to continue to provide a voucher scheme to provide assistance to members of the public on low income and those with no known owner, along with those animals where a request for our assistance is received from our inspectorate.
The rehoming scheme is now well established and our animal welfare officers have developed systems to ensure the scheme works with the wellbeing of the cat is always at the forefront of the service.
STRUCTURE, GOVERNANCE AND MANAGEMENT
RSPCA Wyth Sir is an unincorporated charitable association and is separately registered branch of the Royal Society for the Prevention of Cruelty to Animals, carrying out its direct animal welfare work in the area of the old county of Gwent, Brecknockshire, Merthyr and Rhondda Cynon Taff.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
D.R. Liles Trustee 27 August 2025
Page 4
RSPCA Wyth Sir Branch Independent Examiners Report
Independent Examiner's Report to the trustees of RSPCA Wyth Sir Branch
I report to the trustees on my examination of the financial statements of RSPCA Wyth Sir Branch for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of FCA/ICAEW.
I have completed my examination. I can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Mary Anderson FCA/ICAEW Andersons Acccountancy Services Ltd 10 The Cedars Llanfoist Abergavenny Monmouthshire NP7 9LX 27 August 2025
Page 5
RSPCA Wyth Sir Branch Statement of Financial Activities
for the year ended 31 December 2024
| Notes Income and endowments from: Donations and legacies 3 Other trading activities 4 Investments 5 Other 6 Total Expenditure on: Raising funds 7 Charitable activities 8 Other 9 Total Net gains on investments Net income/(expenditure) 10 Transfers between funds Net income/(expenditure) before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2024 | 2024 | 2023 | ||
| £ | £ | £ | ||
| 399,418 | 399,418 | 96,748 | ||
| 155,918 | 155,918 | 176,542 | ||
| 5,229 | 5,229 | 3,168 | ||
| 30,365 | 30,365 | 36,591 | ||
| 590,930 | 590,930 | 313,049 | ||
| 194,423 | 194,423 | 166,593 | ||
| 222,774 | 222,774 | 216,083 | ||
| 13,281 | 13,281 | 10,646 | ||
| 430,478 | 430,478 | 393,322 | ||
| - | - | - | ||
| 160,452 | 160,452 | (80,273) | ||
| - | - | - | ||
| 160,452 | 160,452 | (80,273) | ||
| 160,452 | 160,452 | (80,273) | ||
| 220,115 | 220,115 | 300,388 | ||
| 380,567 | 380,567 | 220,115 | ||
Page 6
RSPCA Wyth Sir Branch Balance Sheet
at 31 December 2024
| Charity No. 225476 Fixed assets Intangible assets 13 Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Creditors:Amount falling due within one year 16 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 17 Unrestricted funds 17 General funds Reserves 17 Total funds Approved by the trustees on 27 August 2025 |
2024 £ 13,347 21,528 34,875 4,690 358,389 363,079 (17,387) 345,692 380,567 380,567 380,567 380,567 380,567 380,567 |
2023 £ 10,502 17,560 |
|---|---|---|
| 28,062 19,538 227,580 |
||
| 247,118 (55,065) |
||
| 192,053 220,115 |
||
| 220,115 | ||
| 220,115 | ||
| 220,115 | ||
| 220,115 | ||
| 220,115 | ||
And signed on their behalf by:
D.R. Liles Trustee 27 August 2025
Page 7
RSPCA Wyth Sir Branch Statement of Cash flows for the year ended 31 December 2024
| Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Amortisation of intangible assets Dividends, interest and rents from investments Decrease/(Increase) in trade and other receivables (Decrease)/Increase in trade and other payables Net cash provided by/(used in) operating activities Cash flows from investing activities Payments for property, plant and equipment Payments for intangible assets Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2024 £ 160,452 6,134 5,909 (35,594) 14,848 (37,678) 114,071 (10,102) (8,754) 35,594 16,738 - 130,809 227,580 358,389 |
2023 £ (80,273) 4,691 4,158 (39,759) (17,794) 21,001 |
|---|---|---|
| (107,976) - - 39,759 |
||
| 39,759 | ||
| - | ||
| (68,217) | ||
| 295,797 | ||
| 227,580 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 358,389 | 227,580 |
| 358,389 | 227,580 |
Page 8
RSPCA Wyth Sir Branch Notes to the Accounts
for the year ended 31 December 2024
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
RSPCA Wyth Sir Branch Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT expenditure which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
| useful life: | |
|---|---|
| Motor vehicles | 25% reducing balance |
| Fixtures, fittings and equipment |
15% reducing balance |
Intangible fixed assets and amortisation
Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses. Leasehold improvements 5% straight line
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 10
RSPCA Wyth Sir Branch Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 11
RSPCA Wyth Sir Branch Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Other trading activities Investments Other Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Donations Door to Door Legacies 4 Income from other trading activities Shop income |
Unrestricted funds 2023 £ 96,748 176,542 3,168 23,148 299,606 166,593 158,844 10,646 336,083 (36,477) (36,477) (36,477) 256,592 220,115 Unrestricted £ 4,537 64,381 330,500 399,418 Unrestricted £ 155,918 155,918 |
Restricted funds 2023 £ - - - 13,443 |
Total funds 2023 £ 96,748 176,542 3,168 36,591 |
| 13,443 - 57,239 - |
313,049 166,593 216,083 10,646 |
||
| 57,239 | 393,322 | ||
| (43,796) | (80,273) | ||
| (43,796) | (80,273) | ||
| (43,796) 43,796 |
(80,273) 300,388 |
||
| 0 | 220,115 | ||
| Total 2024 £ 4,537 64,381 330,500 |
Total 2023 £ 14,162 64,663 17,923 |
||
| 399,418 | 96,748 | ||
| Total 2024 £ 155,918 |
Total 2023 £ 176,542 |
||
| 155,918 | 176,542 |
Page 12
RSPCA Wyth Sir Branch Notes to the Accounts
5 Income from investments
| Interest receivable 6 Other income Grants Other income Care Contribution Fund Animal Welfare line handling 7 Expenditure on raising funds Fundraising trading costs Direct costs Staff costs Property costs Admin costs 8 Expenditure on charitable activities Expenditure on charitable activities Direct costs Staff costs Property costs Admin costs Governance costs Independent examination fee Legal and professional Bank charges |
Unrestricted £ 5,229 5,229 Unrestricted £ - 8,021 22,344 - 30,365 |
Total 2024 £ 5,229 |
Total 2023 £ 3,168 |
|---|---|---|---|
| 5,229 | 3,168 | ||
| Total 2024 £ - 8,021 22,344 - |
Total 2023 £ 13,443 3,700 16,328 3,120 |
||
| 30,365 | 36,591 | ||
| Unrestricted £ 1,181 107,086 74,508 11,648 194,423 Unrestricted £ 114,415 55,915 10,080 28,740 1,800 11,755 69 222,774 |
Total 2024 £ 1,181 107,086 74,508 11,648 |
Total 2023 £ 3,802 81,723 75,278 5,790 |
|
| 194,423 | 166,593 | ||
| Total 2024 £ 114,415 55,915 10,080 28,740 1,800 11,755 69 |
Total 2023 £ 100,644 80,575 10,080 21,934 1,830 1,020 - |
||
| 222,774 | 216,083 |
Page 13
RSPCA Wyth Sir Branch Notes to the Accounts
9 Other expenditure
| Unrestricted Total Total 2024 2023 £ £ £ Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets 12,043 12,043 8,849 General administrative costs 1,238 1,238 1,797 13,281 13,281 10,646 10 Net income/(expenditure) before transfers 2024 2023 This is stated after charging: £ £ Depreciation of owned fixed assets 6,134 4,691 Amortisation of intangible fixed assets 5,909 4,158 Independent Examiner's fee 1,800 1,830 11 Trustee remuneration and expenses One or more of the trustees has been paid expenses in the current or prior periods. 2024 2023 Number Number Number of trustees paid expenses 1 1 The nature of the reimbursed expenses Telephone and mileage £ £ Total expenses reimbursed to trustees 324 80 12 Staff costs 2024 2023 Pension costs 10,512 10,263 10,512 10,263 No employee received emoluments in excess of £60,000. The average monthly number of full time equivalent employees during the year was as follows: 2024 2023 Number Number Shop 3 2 Welfare Officer 2 2 Branch Manager 0 1 Admin 2 1 7 6 The charity's pension scheme is NOW pensions. |
Total 2024 £ 12,043 1,238 |
Total 2023 £ 8,849 1,797 |
|---|---|---|
| 13,281 | 10,646 | |
| 2023 £ 4,691 4,158 1,830 2023 Number 1 £ 80 2023 10,263 |
||
| 10,263 | ||
| 6 | ||
Page 14
RSPCA Wyth Sir Branch Notes to the Accounts
13 Intangible fixed assets
| Cost At 1 January 2024 Additions At 31 December 2024 Amortisation and impairment At 1 January 2024 Amortisation charge for the year At 31 December 2024 Net book values At 31 December 2024 At 31 December 2023 Leasehold improvements made to shop in Cwmbran |
Other £ 20,790 8,754 |
Total £ 20,790 8,754 |
|---|---|---|
| 29,544 | 29,544 | |
| 10,288 5,909 |
10,288 5,909 |
|
| 16,197 | 16,197 | |
| 13,347 | 13,347 | |
| 10,502 | 10,502 | |
14 Tangible fixed assets
| 14 Tangible fixed assets | |||
|---|---|---|---|
| Cost or revaluation At 1 January 2024 Additions At 31 December 2024 Depreciation and impairment At 1 January 2024 Depreciation charge for the year At 31 December 2024 Net book values At 31 December 2024 At 31 December 2023 15 Debtors Trade debtors Prepayments and accrued income |
Motor vehicles |
Fixtures, fittings and equipment |
Total £ 50,631 10,102 |
| £ 32,097 9,692 41,789 21,941 4,962 26,903 14,886 10,156 2024 £ 293 4,397 4,690 |
£ 18,534 410 |
||
| 18,944 | 60,733 | ||
| 11,130 1,172 |
33,071 6,134 |
||
| 12,302 | 39,205 | ||
| 6,642 | 21,528 | ||
| 7,404 | 17,560 | ||
| 2023 £ 17,835 1,703 |
|||
| 19,538 |
Page 15
RSPCA Wyth Sir Branch Notes to the Accounts
16 Creditors:
| amounts falling due within one year Trade creditors Other taxes and social security Other creditors Accruals 17 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 18 Analysis of net assets between funds Fixed assets Net current assets 19 Reconciliation of net debt Cash and cash equivalents Net debt |
2024 £ 10,399 1,390 2,784 |
2023 £ 40,571 5,728 2,772 |
||
|---|---|---|---|---|
| 2,814 | 5,994 | |||
| At 1 January 2024 220,115 220,115 |
17,387 Incoming resources (including other gains/losses) £ 590,930 590,930 At 1 January 2024 £ |
Resources expended £ |
55,065 | |
| At 31 December 2024 £ 380,567 |
||||
| (430,478) | ||||
| (430,478) | 380,567 | |||
| Unrestricted funds £ 34,875 345,692 |
Total £ 34,875 345,692 |
|||
| 380,567 | 380,567 | |||
| Cash flows £ |
At 31 December 2024 £ |
|||
| 227,580 | 130,809 | 358,389 | ||
| 227,580 227,580 |
130,809 | 358,389 | ||
| 130,809 | 358,389 | |||
Page 16
RSPCA Wyth Sir Branch Notes to the Accounts
20 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
| Operating leases with expiry date: Within one year In the second to fifth years inclusive |
2024 Land and buildings £ 28,080 27,600 55,680 |
2024 Other £ - - - |
2023 Land and buildings £ 28,080 27,600 |
2023 Other £ - - |
|---|---|---|---|---|
| 55,680 | - |
Pension commitments
The charity must comply with its autoenrolment duties in respect of employees pension contributions.
| The pension cost charge to the charity amounted to: Unpaid contributions due to the fund are included in other creditors and amounted to: |
2024 £ 10,512 2,784 |
2023 £ 10,263 |
|---|---|---|
| 2,972 |
Page 17
RSPCA Wyth Sir Branch Detailed Statement of Financial Activities
for the year ended 31 December 2024
| Income and endowments from: Donations and legacies Donations Door to Door Legacies Other trading activities Shop income Investments Interest receivable Other Grants Other income Care Contribution Fund Animal Welfare line handling Total income and endowments Expenditure on: Costs of other trading activities Direct costs Staff costs Property costs Admin costs Total of expenditure on raising funds Charitable activities Direct costs Staff costs Property costs Admin costs Governance costs Independent examination fee Legal and professional Bank charges |
Unrestricted funds 2024 £ 4,537 64,381 330,500 399,418 155,918 155,918 5,229 5,229 - 8,021 22,344 - 30,365 590,930 1,181 107,086 74,508 11,648 194,423 194,423 114,415 55,915 10,080 28,740 209,150 1,800 11,755 69 13,624 |
Total funds 2024 £ 4,537 64,381 330,500 399,418 155,918 155,918 5,229 5,229 - 8,021 22,344 - 30,365 590,930 1,181 107,086 74,508 11,648 194,423 194,423 114,415 55,915 10,080 28,740 209,150 1,800 11,755 69 13,624 |
Total funds 2023 £ 14,162 64,663 17,923 |
|---|---|---|---|
| 96,748 | |||
| 176,542 | |||
| 176,542 | |||
| 3,168 | |||
| 3,168 | |||
| 13,443 3,700 16,328 3,120 |
|||
| 36,591 | |||
| 313,049 3,802 81,723 75,278 5,790 |
|||
| 166,593 | |||
| 166,593 100,644 80,575 10,080 21,934 |
|||
| 213,233 | |||
| 1,830 1,020 - |
|||
| 2,850 |
Page 18
RSPCA Wyth Sir Branch Detailed Statement of Financial Activities
| Total of expenditure on charitable activities General administrative costs, including depreciation and amortisation Amortisation Depreciation of Motor vehicles Depreciation of Fixtures, fittings and equipment General insurances Software, IT support and related costs Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
222,774 5,909 4,962 1,172 1,056 182 13,281 13,281 430,478 - 160,452 160,452 - 160,452 220,115 380,567 |
222,774 5,909 4,962 1,172 1,056 182 13,281 13,281 430,478 - 160,452 160,452 - 160,452 220,115 380,567 |
216,083 4,158 3,385 1,306 1,686 111 |
|---|---|---|---|
| 10,646 | |||
| 10,646 | |||
| 393,322 - |
|||
| (80,273) | |||
| (80,273) - |
|||
| (80,273) | |||
| 300,388 | |||
| 220,115 |
Page 19