REGISTERED CHARITY NUMBER: 225570
Report of the Trustees and
Financial Statements For The Year Ended 31 December 2024
for Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Kingswood Allotts Limited, Statutory Auditor Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Contents of the Financial Statements For The Year Ended 31 December 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 7 |
| Report of the Independent Auditors | 8 | to | 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 | 22 |
| Detailed Statement of Financial Activities | 23 | to | 24 |
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Report of the Trustees 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 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) (effective 1 January 2019).
The Royal Society for the Prevention of Cruelty to Animals ("the RSPCA") was founded in 1824 and is constituted under the RSPCA Acts of 1932, 1940 and 1958 which allow the establishment of Branches of which Sheffield is one.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Branch are to promote the work and objects of the Society, namely to promote kindness and to prevent or suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch, in accordance with the policies of the Society.
The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public.
Animal welfare remains at the heart of everything we do. Our five-year strategy started in 2022 and is shaped by this fundamental belief that are core to the RSPCA and how we all work.
Our vision:
RSPCA Sheffield Branch is a driving force for animal welfare. We set the standard for compassionate high-quality provision of impactful animal welfare and people services, delivered through innovative and strong partnerships and collaboration.
Our mission:
To ensure animals have a good life by caring for those in need, by advocating on behalf of animals by inspiring everyone to treat them with compassion and respect.
Our values:
The RSPCA values our employees, volunteers, trustees, guide everything that we do. They also guide how we work to rescue and care for animals and how we work with individuals, families, communities and other organisations.
-
We are compassionate - We are committed
-
We have experience and skills
-
We act with integrity
-
We are dedicated
Our 5 objectives (priorities):
-
We will rescue, shelter, care for and rehome more cats and dogs
-
We will play our part in looking after our world
-
We will collaborate and partner for animal welfare
-
We will grow income and support to ensure we are here for animals we will organize and design how and what we do for the best impact and effect
-
Design how and what we do for the best impact and effect
Advancement of animal welfare
Under the Charities Act 2011 the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.
The Branch's animal welfare work, although local in nature, benefits society at large and aims to help people in need with the care of their animals. The next section of this report highlights the Branch's main activities and demonstrates the benefit provided to the public. All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.
Page 1
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Report of the Trustees For The Year Ended 31 December 2024
OBJECTIVES AND ACTIVITIES
Charitable activities pursued for the public benefit
We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.
We continue to support our local Inspectors by taking in mistreated or abandoned animals, including pets whose owners suffer ill health or financial difficulties or pass away. Our support to the inspectorate has continued throughout 2024 by allowing the use of kennels for case dogs. Our staff look after and rehabilitate such dogs and the Society makes a payment for these facilities.
The Trustees of the Sheffield Branch wish to thank the Inspectorate for their hard work and passion for animal welfare and their continuing hard work.
Animals in our care receive veterinary treatment, vaccinations, neutering, microchipping, and are assessed for rehoming or fostering. This work helps to control the incidence and spread of disease and suffering through vaccinations and neutering and helps us to match the animals that we re-home to suitable adopters or fosterers. We do this through our partnership with the PDSA.
Our policy to charge a reasonable adoption fee for animals aims to highlight ongoing personal and financial commitment to pet ownership. It would not be in the best interests of animals, and would therefore fall outside our objects, to re-home to those who could not afford them. We take in, free of charge, lost cats, and try to reunite them with their owners. This work benefits our local community by preventing animals from straying and posing a risk to themselves and people through road traffic accidents. We have tried to continue in responding to enquiries (both direct and via the Society's National Call Centre) from the public about animals locally, at times this can be difficult, but we are of the belief that the public benefits from knowing that we can intervene to assist animals in need.
Within the terms of our governing document, we support the Society by providing the case kennels as mentioned above. We also offer the use of our meeting rooms to the Society, other Branches, and organisations/charities in the area. We have looked to develop our community focus over 2024 by reaching out to other charities, schemes, Sheffield City Council, and South Yorkshire Police.
Volunteers
The Branch is heavily dependent on the help of volunteers not only for fundraising but also for home visiting, fostering, helping in the kennels and cattery, microchipping, administration, helping at the charity shops and for many other activities that keep the Branch, Animal Centre and shops running. Without our volunteers we simply could not exist, so we are extremely grateful for all the help and support we receive. We want volunteers to enjoy their time with us, feel valued, and be supported and policies are in place to ensure their safety during their time with us.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Inflation continued its downward trend throughout 2024, the charity was still impacted by the increase on the cost of goods. The team continue to work hard to reduce costs and negotiate new contracts where possible, as any prudent charity should do. Income was also impacted, but as a Charity we maintained our main income streams through shops and have invested other avenues of income. Our partnership with the Cats Protection continues to be strong and working well, we continue to house a number of the cats under their care.
We continued to grow our reserves in the year, we are now in a position to grow back stronger and invest to ensure the future of the charity. During 2025 we will be looking at appropriate ways to do this.
Partnerships
The Branch also recognises that to continue to survive it cannot do this alone and 2024 has seen our partnerships between several other organisations continue. For example:
-
It's My Life, an organisation that provides engaging, inclusive, fun, and meaningful activities for adults with complex needs, bases these from our Marjorie Coote Community Room.The organisation also runs our head office charity shop.
-
PDSA Sheffield, the Branch teamed up with the PDSA who have similar values as us to provide veterinary services to all the animals in our care.
-
Community Payback scheme, which is a punishment programme for offenders to give back to the community for the crimes they have committed.
-
Cats Protection, who rent a small number of pens in our cattery. This has been an amazing partnership and we wish to thank all the team at Cats Protection for their wonderful work.
Page 2
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Report of the Trustees For The Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE Internal and external factors Rehoming
During 2024 we re-homed 43 dogs and 97 cats.
Through the support that we provide to the Inspectorate in the North Region, we take into our care several dogs that are the subject of court cases and these animals in particular often require a great deal of additional care and rehabilitation before they are ready to be re-homed. This specialist care is provided by our staff working alongside qualified support.
Fostering
The Branch is incredibly fortunate in having a dedicated core of faithful fosterers, which we have built up over the years who have helped us over the years with rabbits, birds, small animals, and hand-rearing kittens and puppies. Some of our staff also undertake this work on a voluntary basis. Our fostering network has gone from strength to strength and continues to do so, we are incredibly thankful for all of our amazing fosterers.
Other work
It is important to note the fantastic work the team has done throughout 2024 the Branch has been involved in many other activities other than just rehoming and fostering. The Branch provided, when it could, advice to members of the public, handovers from members of the public to then liaise with animal wardens. The branch has supported local and international charities and rescues through donating food far and wide.
Veterinary care
PDSA Sheffield provides veterinary services for all of the animals under our care.
Staff
Dianna Radford continues to run the charity as Chief Executive Officer, the Trustees are ever grateful for Dianna's and Dawn Sampson's (General Manager) hard work, passion, and dedication, without it the Branch would simply not be what it is today.
The Branches Animal Care is led by Hayley Crookes and Emily Harrison who have both been doing an outstanding job in caring for the animals. The Trustees are very grateful for their commitment and knowledge.
The Branch is very passionate about its role in providing exemplary standards of animal care. Our very dedicated animal care team is a vital part of this, and they continue to work hard to maintain the standards that we have in place and to ensure that each animal receives the best care possible. Each animal is assessed both for good health and behaviour on arrival and staff work very hard to ensure that adoption to a suitable permanent home takes place as soon as possible for each animal.
This year we have again asked our staff to support us with fundraising and cost-saving as well as their 'day jobs' and they have risen to that challenge and come up with a number of interesting and unusual ways of generating funds.
Our financial constraints do mean that we run a very tight ship and need to be very focused on providing the best in animal care with very limited funds. We would therefore like to thank all the staff at the Animal Centre for their hard work and commitment to this during the past year.
Shops
The shops are absolutely vital in supporting the work of the Branch and the regular income that they provide is essential in order to keep the Centre running.
The Trustees keep the shops under very careful review in order to ensure that they are providing the best return for the Branch.
We are supported in all the shops by many very hardworking and dedicated volunteers to whom we are also very grateful.
Marketing and Promotions
In order to attract funds and encourage adoptions, it is important for the Branch to maintain a strong local profile and to stay in touch with our supporters. We also need to find new and innovative ways of raising funds and to ensure that we can maintain current income streams as more and more very worthy causes appear to compete for funds.
Our online presence, including Facebook and X (formally Twitter), continues with regular updates on Branch activities and events being posted to both.
Fundraising
Fundraising, like many charities across the country, has continued to be impacted by the macroeconomic environment. We continue to make changes and try out new and different initiatives often with great success. Over the five year strategy we plan to continue with those and try new ways of income generation.
The Trustees confirm that, to the best of our knowledge, our fundraising activities have complied with the Charity Commission's guidance on fundraising and that no complaints or issues have been raised during the period regarding fundraising activities.
Legacies
Page 3
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Report of the Trustees For The Year Ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
The Branch continues to receive generous legacies from our members and supporters we are ever grateful for these, they make a huge difference to the service we provide and the animals in our care and have helped to support us immensely over the year. The charity continues to work to ensure that we are not reliant upon them. It is vital that we run things in the most cost-effective and efficient manner, whilst still achieving our charitable aims. Meaning that any legacies we do receive are used to support and enrich those animals in our care.
Environmental
We have been working towards reducing the Centre's overall carbon footprint. The solar panels installed across the site are helping towards this as well as helping us to reduce our energy costs. We are looking to other cost effective ways to reduce our carbon footprint.
FINANCIAL REVIEW
Financial position
The results for the year and the Charity's financial position are set out in the Statement of Financial Activities on page 10 and the Balance Sheet on page 11.
During the year, net income increased from £91,029 to £155,693 in 2024. This increase was primarily due to an increase in legacies and donations throughout the year, whereby funds are donated to the Charity through the estates of our members who have sadly passed away. There was also a decrease in the cost of raising these funds, which has been realised after a focus on cutting the Charity's costs through various reviews in an effort to streamline operations.
After a number of years of restructuring and cost-cutting as a result of the Covid-19 pandemic, the Charity are now in a position where we can look to build and expand to ensure we can provide the animals in the Sheffield area with the care and support that they deserve. On the face of the Balance Sheet, the Charity's total funds saw a modest increase over 2024 from £5,785,118 to £5,940,811 of which £3,279,130 was restricted (£3,274,421 - 2023). This left a balance on unrestricted funds to be spent on the general purposes of the charity amounting to £2,661,681 (£2,510,697 - 2023).
Following the increase in the overall income during the year, the year end bank balance sits at £1,348,531. As trustees we are aware that this represents a heavy surplus of reserves and are continuously looking into areas in which this can be invested, not only to further help care for animals in the Sheffield area, but to also continue the longevity of the centre.
The Charity's retail shops have gone from strength to strength since an element of normality returned following the Covid-19 pandemic, as evidenced in the 9% increase in shop income over the past year. Our retail shops remain a vital element in our strategic plan, and as such we would like to thank everyone for their donations which enable us to provide the critical care for the animals in the Sheffield area.
During the year we have received donations of £65,515 (£61,137 - 2023) and legacies of £345,856 (£284,043 - 2023). These help to provide crucial care to our animals and we are forever grateful for all of the kind donations.
The Charity will continue to focus on increasing income levels over the next 12 months, which, in turn, will enable us to continue to put the wellbeing of our animals first.
Reserves policy
The Branch holds reserves in order that levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Reserves in this context mean funds that are freely available for the Branch's general purposes after all commitments have been met. We are holding more than 12 months of the operating costs as our reserve target, however, we recognise the demand for animal welfare is increasing and we will aim to achieve a balance between prudence and providing the maximum care for animals in the Sheffield area. Despite the impact of inflation having eased over the past 12 months in comparison to 2023, there are still numerous headwinds putting pressure on our cost base, with the most recent impacts being the National Insurance and National Living Wage increases in April 2025. As such, we are extremely mindful of the impact of these on our current cost base, as well as any strategic decision we make for the future.
Going concern
We believe the charity will continue to cover its operational costs for the next 12 months. The Trustees have taken considerable care to monitor the cash position and amounts of legacies throughout the past year, while also continuing with various revenue generating and cost saving initiatives.
FUTURE PLANS
Over 2025 we are looking at our income streams and how to increase these. As a result we will be recruiting for staff to help us grow income.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The RSPCA Sheffield Branch is governed by the Royal Society for the Prevention of Cruelty to Animals rules for branches (as updated in 2020).
Page 4
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Report of the Trustees For The Year Ended 31 December 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Charity constitution
The RSPCA Sheffield Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals, carrying out its direct animal welfare work in the Sheffield area. The Sheffield Branch adopts the policies of the national, Royal Society for the Prevention of Cruelty to Animals. This relationship with the national society directly shapes the Branch's operating policies, ensuring consistency in standards, compliance, and strategic alignment.
Recruitment and appointment of new trustees
A Committee, elected at the AGM, governs the Branch and members of the Committee are Trustees of the Branch. The committee must consist of no less than five or more than nine elected members. The elected committee can co-opt no more than three persons who shall be members of the Branch Committee until the next Annual General Meeting and who are eligible to be appointed officers of the Branch.
The trustees of the Branch were incorporated under the Charities Act 2011. This does not affect the liability of the trustees nor the constitution of the Branch but it does enable contracts to be entered into and property to be held in the name of the incorporated body.
Arrangements for setting pay and remuneration of key management personnel
Remuneration is reviewed annually at the March Trustee meeting. The arrangements for setting pay and remuneration of key management personnel (excluding the CEO) is set by the Chief Executive, who will make a recommendation on salary increases, based upon CPIH, living/minimum wage increases and general benchmarking (using Indeed and other marketing insight) to the Trustees. Trustees will discuss this at a committee meeting without senior management in attendance and will vote on any increases in pay. CEO remuneration is put forward by the Chair of Trustees, who will review the market, living wage increases and CPIH and recommend to the Trustees for approval.
Organisational structure
The Trustees hold monthly meetings at which decisions are made. Day to day running of the Branch is delegated to the Chief Executive
Induction and training of new trustees
All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. In addition all new trustees attend a training day as part of their induction.
Related parties
As described above, the charity operates as a branch of the Royal Society for the Prevention of Cruelty to Animals. Details of transactions with the National RSPCA are set out in note 19.
Risk management
The trustees actively review the risks which the charity faces on a regular basis through consultation with the Chief Executive and regular meetings of the trustees that cover operational and financial reviews. The trustees also examine other operational and business risks which the Branch face and confirm that they have established systems to mitigate the significant risks, which have been identified as:
-
loss of reputation through error or fraud;
-
loss of income through error or fraud;
-
insufficient trustees for the Branch to continue;
-
insufficient funds to cover the costs of animal welfare activities;
-
insufficient funds to run the Animal Centre and Clinic;
-
the continuing reduction in legacy income.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
225570
Principal address
2 Stadium Way Attercliffe Sheffield South Yorkshire S9 3HN
Trustees
P A Galloway Chair of Trustees M Carroll Trustee L Kerry Treasurer N Swire Secretary C Buckley Legacies S Parkin Vice Chair
Page 5
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Report of the Trustees For The Year Ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DETAILS Auditors
Kingswood Allotts Limited, Statutory Auditor Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
Senior staff
D Radford, Chief Executive Officer Dawn Sampson, General Manager Hayley Crookes, Animal Care Lead Emily Harrison, Animal Care Lead
Solicitors
Holden Smith Law Limited 9 The Grove Ilkley LS29 9LW
Bankers Barclays Bank Plc Sheffield City Office P O Box 43 14 Commercial Street Sheffield S1 2AT Unity Trust Bank Plc Nine Brindleyplace Birmingham B1 2HB
Veterinary
PDSA 14 Newhall Road Sheffield South Yorkshire S9 2QL
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 6
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Report of the Trustees For The Year Ended 31 December 2024
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................................................ P A Galloway - Trustee
Page 7
Report of the Independent Auditors to the Trustees of Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Opinion
We have audited the financial statements of Royal Society for the Prevention of Cruelty to Animals (Sheffield branch) (the 'charity') for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
-
In our opinion the financial statements:
-
give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its incoming resources and application of resources, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
-
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
-
the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
-
sufficient accounting records have not been kept; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Page 8
Report of the Independent Auditors to the Trustees of Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Our responsibilities for the audit of the financial statements
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
-
Enquiry of management and those charged with governance around actual and potential litigation and claims;
-
Enquiry of management and review of correspondence to identify any instances of non-compliance with laws and regulations;
-
Review of minutes of trustees' meetings;
-
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
-
Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Kingswood Allotts Limited, Statutory Auditor Chartered Accountants Sidings Court Lakeside Doncaster South Yorkshire DN4 5NU
Date: .............................................
Page 9
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Statement of Financial Activities For The Year Ended 31 December 2024
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 446,311 62,441 Charitable activities 5 Animal Shelter 164,907 - Clinic 5,314 - Other trading activities 3 386,803 18,759 Investment income 4 1,322 - Other income 8,500 - Total 1,013,157 81,200 EXPENDITURE ON Raising funds 6 237,022 - Charitable activities 7 Animal Shelter 580,083 67,732 Clinic 35,068 - Contractor costs- Sheffield City Council - 18,759 Total 852,173 86,491 NET INCOME/(EXPENDITURE) 160,984 (5,291) Transfers between funds 18 (10,000) 10,000 Net movement in funds 150,984 4,709 RECONCILIATION OF FUNDS Total funds brought forward 2,510,697 3,274,421 TOTAL FUNDS CARRIED FORWARD 2,661,681 3,279,130 |
2024 Total funds £ 508,752 164,907 5,314 405,562 1,322 8,500 1,094,357 237,022 647,815 35,068 18,759 938,664 155,693 - 155,693 5,785,118 5,940,811 |
2023 Total funds £ 386,962 81,855 5,331 331,324 483 (1,741) 804,214 200,374 481,510 31,301 - 713,185 91,029 - 91,029 5,694,089 5,785,118 |
|---|---|---|
The notes form part of these financial statements
Page 10
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Balance Sheet
31 December 2024
| Notes FIXED ASSETS Tangible assets 13 CURRENT ASSETS Debtors 14 Cash at bank CREDITORS Amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 18 Unrestricted funds Restricted funds TOTAL FUNDS |
2024 £ 4,396,216 262,886 1,348,531 1,611,417 (66,822) 1,544,595 5,940,811 5,940,811 2,661,681 3,279,130 5,940,811 |
2023 £ 4,360,421 203,617 1,271,272 1,474,889 (50,192) 1,424,697 5,785,118 5,785,118 2,510,697 3,274,421 5,785,118 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. P A Galloway - Trustee
The notes form part of these financial statements
Page 11
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Cash Flow Statement
For The Year Ended 31 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 Sale of tangible fixed assets Interest received Net cash 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 £ 228,180 228,180 (154,951) 2,708 1,322 (150,921) 77,259 1,271,272 1,348,531 |
2023 £ 196,003 196,003 (37,695) 3,200 483 (34,012) 161,991 1,109,281 1,271,272 |
|---|---|---|
The notes form part of these financial statements
Page 12
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Notes to the Cash Flow Statement For The Year Ended 31 December 2024
1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Profit on disposal of fixed assets Interest received Increase in debtors Increase in creditors Net cash provided by operations |
2024 £ 155,693 119,156 (2,708) (1,322) (59,269) 16,630 228,180 |
2023 £ 91,029 111,773 (1,943) (483) (12,670) 8,297 196,003 |
|---|---|---|
2.
ANALYSIS OF CHANGES IN NET FUNDS
| Net cash | At 1.1.24 Cash flow At 31.12.24 £ £ £ |
|---|---|
| Cash at bank and in hand | 1,271,272 77,259 1,348,531 |
| 1,271,272 77,259 1,348,531 |
|
| Total | 1,271,272 77,259 1,348,531 |
The notes form part of these financial statements
Page 13
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
1. ACCOUNTING POLICIES
Notes to the Financial Statements For The Year Ended 31 December 2024
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterling (£)
Going concern
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the it's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grants and donations
Grants and donations are only included in the Statement of Financial Activities when the general income recognition criteria are met. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Legacies
Legacies are included in the Statement of Financial Activities when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Activities for generating funds
Income
Shop income and income derived from events is recognised as earned (that is, as the related goods or services are provided).
Income from interest, dividends and commission
Investment income is recognised when receipt is probable and the amount receivable can be measured reliably.
Incoming resources from charitable activities
Incoming resources from charitable activities are recognised when received, apart from boarding income which is included when there is entitlement to the funds.
Donated assets and goods for resale
Donated goods for resale are included when those goods are sold. Material donations of assets for use by the society are included in donations at fair value in accordance with the SORP and recognised on receipt.
Other incoming resources
Solar power income is recognised as earned.
Investment gains and losses
This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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.
Raising funds
Costs of generating funds comprise the costs directly attributable to operating the charity's shops, all fundraising event costs and investment management fees.
Page 14
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
1. ACCOUNTING POLICIES - continued
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
Charitable activities
Costs of charitable activities comprises those costs incurred by the charity in the operation and maintenance of the Sheffield Animal Centre. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance and support costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs represent the management and administration costs rather than the direct costs of running the Animal Centre.
Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates calculated to write off the cost less residual value of each asset over its estimated useful economic life or, if held under a finance lease, over the lease term, whichever is the shorter.
Asset class Depreciation method and rate
Freehold property 2% on cost of buildings. Land is not depreciated. Plant and machinery 33% on cost of computer equipment and 20% on cost of other assets. Motor vehicles 20% on cost.
Tangible fixed assets are capitalised if they can be used for more than one year, irrelevant of value.
Taxation
The charity is exempt from tax on its charitable activities.
Irrecoverable VAT is analysed separately and is charged to the statement of financial activities when the expenditure to which it relates is incurred.
Tax recovered from voluntary income received under gift aid is recognised when the related income is receivable and is allocated to the income category to which the income relates.
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Accounting estimates and key judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.
Page 15
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
2. DONATIONS AND LEGACIES
| Donations Legacies Grants Grants received, included in the above, are as follows: Marjorie Coote It's My Life RSPCA National Electric Vehicle Grant Low Carbon Grant OTHER TRADING ACTIVITIES Shop income Social lotteries Rental income Contractor fees- Sheffield City Council INVESTMENT INCOME Deposit account interest INCOME FROM CHARITABLE ACTIVITIES Animal Shelter £ Adoptions 25,930 Inspectors boarding fees 48,724 Commissions 17,380 Sundry receipts 1,040 Income from clinic - Other boarding fees 71,833 164,907 |
2024 2023 £ £ 65,515 61,137 345,856 284,043 97,381 41,782 508,752 386,962 2024 2023 £ £ 15,000 - 47,441 - 31,265 33,104 3,675 - - 8,678 97,381 41,782 2024 2023 £ £ 295,657 270,447 2,565 2,652 88,581 58,225 18,759 - 405,562 331,324 2024 2023 £ £ 1,322 483 2024 2023 Total Total Clinic activities activities £ £ £ - 25,930 24,638 - 48,724 23,040 - 17,380 15,620 - 1,040 3,174 5,314 5,314 5,331 - 71,833 15,383 5,314 170,221 87,186 |
|---|---|
3.
4. INVESTMENT INCOME
5. INCOME FROM CHARITABLE ACTIVITIES
Page 16
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
6.
RAISING FUNDS
Other trading activities
7.
8.
| Other trading activities | |||||
|---|---|---|---|---|---|
| Staff costs Fundraising costs Rent Rates Light and heat Insurance Telephone Printing, postage and stationery Sundries Bank charges Depreciation Support costs CHARITABLE ACTIVITIES COSTS |
2024 £ 134,275 - 57,028 5,396 4,760 3,325 5,760 - 1,846 3,575 2,861 18,196 237,022 |
2023 £ 106,000 9,934 48,759 2,475 5,197 525 4,164 34 1,315 4,603 2,055 15,313 200,374 |
|||
| Animal shelter Clinic Contractor |
Direct costs £ 478.458 35,068 18,759 532,285 |
Support costs (see note 8) £ 163,760 - - 163,760 |
Totals £ 642,218 35,068 18,759 696,045 |
||
| SUPPORT COSTS Management Finance £ £ Other trading activities 16,764 237 Animal Shelter 150,874 2,131 167,638 2,368 Support costs, included in the above, are as follows: Other trading Animal activities Shelter £ £ Wages 14,602 131,422 Social security 1,058 9,520 Pensions 356 3,202 Legal and professional 748 6,730 Bank charges 237 2,131 Auditors' remuneration 895 8,055 Auditors' remuneration for non audit work 300 2,700 18,196 163,760 |
Governance costs £ 1,195 10,755 11,950 2024 Total activities £ 146,024 10,578 3,558 7,478 2,368 8,950 3,000 181,956 |
Totals £ 18,196 163,760 181,956 2023 Total activities £ 121,411 8,088 3,189 6,534 1,819 8,950 3,140 153,131 |
Page 17
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
9.
10.
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
AUDITORS' REMUNERATION
| AUDITORS' REMUNERATION | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Fees payable to the charity's auditors for the audit of the charity's financial statements | 8,950 | 8,950 |
| Other non-audit services | 3,000 | 3,140 |
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
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
11.
STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
2024 £ 492,471 28,352 8,855 529,678 |
2023 £ 329,771 17,902 6,701 354,374 |
|---|---|---|
The average monthly full-time equivalent number of employees during the year was 19.39 (2023- 13.48)
The average monthly number of employees during the year was as follows:
| Animal Centre Charity Shops Management and Admin The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: £60,001 - £70,000 |
2024 12 8 6 26 2024 1 |
2023 7 8 5 20 2023 - |
|---|---|---|
The total amount of benefits recieved by key management personnel in the year including employer's pension and national insurance is £146,521 (2023: £136,808). The charity considers its key management personnel to comprise the CEO, general manager, animal care lead and animal welfare & development manager.
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 386,962 - Charitable activities Animal Shelter 81,855 - Clinic 5,331 - Other trading activities 331,324 - Investment income 483 - Other income (1,741) - Total 804,214 - |
Total funds £ 386,962 81,855 5,331 331,324 483 (1,741) 804,214 |
|---|---|
Page 18
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
13.
14.
| EXPENDITURE ON Raising funds Charitable activities Animal Shelter Clinic Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD TANGIBLE FIXED ASSETS COST At 1 January 2024 Additions Disposals At 31 December 2024 DEPRECIATION At 1 January 2024 Charge for year Eliminated on disposal At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors VAT Prepayments and accrued income |
Unrestricted fund £ 200,374 414,445 31,301 646,120 158,094 2,352,603 2,510,697 Freehold Plant and property machinery £ £ 5,925,393 126,929 71,160 43,291 - (7,645) 5,996,553 162,575 1,585,642 106,259 102,608 15,056 - (7,645) 1,688,250 113,670 4,308,303 48,905 4,339,751 20,670 |
Restricted funds £ - 67,065 - 67,065 (67,065) 3,341,486 3,274,421 Motor vehicles £ 8,798 40,500 (8,798) 40,500 8,798 1,492 (8,798) 1,492 39,008 - 2024 £ 29,099 14,481 219,306 262,886 |
Total funds £ 200,374 481,510 31,301 713,185 91,029 5,694,089 5,785,118 Totals £ 6,061,120 154,951 (16,443) 6,199,628 1,700,699 119,156 (16,443) 1,803,412 4,396,216 4,360,421 2023 £ 28,759 2,043 172,815 203,617 |
|---|---|---|---|
Page 19
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Taxation and social security Other creditors |
2024 £ 29,757 8,501 28,564 66,822 |
2023 £ 18,737 5,761 25,694 50,192 |
|---|---|---|
16. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted fund funds £ £ Fixed assets 1,315,385 3,080,831 Current assets 1,413,118 198,299 Current liabilities (66,822) - 2,661,681 3,279,130 MOVEMENT IN FUNDS Net movement At 1.1.24 in funds £ £ Unrestricted funds General fund 2,510,697 160,984 Restricted funds Rebuild Appeal 3,273,341 (67,034) Max Fund/Petes Dream 1,080 (30) It's My Life - 46,773 Marjorie Coote - 15,000 3,274,421 (5,291) TOTAL FUNDS 5,785,118 155,693 |
2024 £ 39,488 54,094 93,582 2024 Total funds £ 4,396,216 1,611,417 (66,822) 5,940,811 Transfers between funds £ (10,000) - - - 10,000 10,000 - |
2023 £ 41,845 94,371 136,216 2023 Total funds £ 4,360,421 1,474,889 (50,192) 5,785,118 At 31.12.24 £ 2,661,681 3,206,307 1,050 46,773 25,000 3,279,130 5,940,811 |
|---|---|---|
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
18.
Page 20
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
18. MOVEMENT IN FUNDS - continued
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,013,157 | (852,173) | 160,984 | |
| Restricted funds | ||||
| Rebuild Appeal | - | (67,034) | (67,034) | |
| Max Fund/Petes Dream | - | (30) | (30) | |
| It's My Life | 47,441 | (668) | 46,773 | |
| Marjorie Coote | 15,000 | - | 15,000 | |
| Sheffield City Council | 18,759 | (18,759) | - | |
| 81,200 | (86,491) | (5,291) | ||
| TOTAL FUNDS | 1,094,357 | (938,664) | 155,693 | |
| Comparatives for movement in funds | ||||
| Unrestricted funds | At 1.1.23 £ |
Net movement in funds £ |
At 31.12.23 £ |
|
| General fund | 2,352,603 | 158,094 | 2,510,697 | |
| Restricted funds | ||||
| Rebuild Appeal | 3,340,376 | (67,035) | 3,273,341 | |
| Max Fund/Petes Dream | 1,110 | (30) | 1,080 | |
| 3,341,486 | (67,065) | 3,274,421 | ||
| TOTAL FUNDS | 5,694,089 | 91,029 | 5,785,118 | |
| Comparative net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|
| General fund | 804,214 | (646,120) | 158,094 | |
| Restricted funds | ||||
| Rebuild Appeal | - | (67,035) | (67,035) | |
| Max Fund/Petes Dream | - | (30) | (30) | |
| - | (67,065) | (67,065) | ||
| TOTAL FUNDS | 804,214 | (713,185) | 91,029 | |
The unrestricted funds are available to be spent for any of the purposes of the charity.
The rebuild appeal fund was set up when the charity had to relocate and is represented by the Animal Centre.
Page 21
continued...
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
18. MOVEMENT IN FUNDS - continued
19. RELATED PARTY DISCLOSURES
Notes to the Financial Statements - continued For The Year Ended 31 December 2024
Max fund/Petes dream was set up in 2009 to collect donations for an operation on Max the German Shepherd and was also used to build the dog path, which is how the balance on the fund is represented.
Marjorie Coote relates to grant funding recieved to enable the animal shelter to improve the facilities by building a sensory and play area for the dogs.
It's My Life relates to grant funding recieved in the year to to enable the animal shelter to improve the facilities by redeveloping the garden playground area and installing play equipment and seating within the area.
Sheffield City Council relates to income received for work carried out on repairs for Sheffield City Council on behalf of RSPCA Sheffield. RSPCA outsource the work carried out.
During the year the charity purchased goods from the National RSPCA amounting to £4,322 (2023 -£11,558). At 31 December 2024 the amount owed to the National RSPCA was £305 (2023 - £8,121).
During the year the charity also provided services and received grants from the National RSPCA amounting to £76,299 (2023 - £67,373). At 31 December 2024 the amount owed from the National RSPCA was £12,496 (2023- £13,213).
Page 22
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Detailed Statement of Financial Activities For The Year Ended 31 December 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Legacies Grants Other trading activities Shop income Social lotteries Rental income Contractor fees- Sheffield City Council Investment income Deposit account interest Charitable activities Adoptions Inspectors boarding fees Commissions Sundry receipts Income from clinic Other boarding fees Other income Solar panel returns Total incoming resources EXPENDITURE Other trading activities Wages Social security Pensions Fundraising costs Rent Rates Light and heat Insurance Telephone Printing, postage and stationery Sundries Bank charges Depreciation Charitable activities Wages Carried forward |
2024 £ 65,515 345,856 97,381 508,752 295,657 2,565 88,581 18,759 405,562 1,322 25,930 48,724 17,380 1,040 5,314 71,833 170,221 8,500 1,094,357 125,787 6,454 2,034 - 57,028 5,396 4,760 3,325 5,760 - 1,846 3,575 2,861 218,826 220,660 220,660 |
2023 £ 61,137 284,043 41,782 386,962 270,447 2,652 58,225 - 331,324 483 24,638 23,040 15,620 3,174 5,331 15,383 87,186 (1,741) 804,214 100,356 4,080 1,564 9,934 48,759 2,475 5,197 525 4,164 34 1,315 4,603 2,055 185,061 108,004 108,004 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 23
Royal Society for the Prevention of Cruelty to Animals (Sheffield branch)
Detailed Statement of Financial Activities For The Year Ended 31 December 2024
| Charitable activities Brought forward Social security Pensions Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Drugs and medical supplies Identichips Supplies, equipment and food Veterinary fees Waste disposal Repairs and renewals Cleaning Motor expenses Bad debts written off Bank charges Training Subscriptions Freehold property Plant and machinery Motor vehicles Loss on sale of tangible fixed assets Support costs Management Wages Social security Pensions Legal and professional Finance Bank charges Governance costs Auditors' remuneration Auditors' remuneration for non audit work Total resources expended Net income |
2024 £ 220,660 11,320 3,263 16,382 6,195 47,261 13,420 4,976 10,424 887 133 21,270 32,912 5,568 22,007 87 1,922 298 4,061 640 609 102,608 12,195 1,492 (2,708) 537,882 146,024 10,578 3,558 7,478 167,638 2,368 8,950 3,000 11,950 938,664 155,693 |
2023 £ 108,004 5,734 1,948 14,806 4,143 42,445 1,784 9,753 5,809 462 337 21,137 29,101 5,360 7,722 85 2,343 733 3,862 360 1,290 101,966 6,367 1,385 (1,943) 374,993 121,411 8,088 3,189 6,534 139,222 1,819 8,950 3,140 12,090 713,185 91,029 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 24
Document electronically signed
www.fusesign.com
Document Details
Document ID 5fd09680-9c02-4a0c-899a-aab425a2209c Document Bundle ID 5f7c0000-5263-7c1e-423a-08ddb55bfaa9 Uploaded to FuseSign 2025-06-27 14:15 +01:00 FuseSign subscriber Kingswood Initiator email teresa.priestley@kingswood.org.uk Signed by Paul Galloway (paul.galloway@rspcasheffield.org) System finalisation 2025-06-27 15:09 +01:00 Verify URL https://app.fuse.work/fusesign/verify/5fd09680-9c02-4a0c-899a-aab425a2209c
Document Signers
Signer 1
Name Paul Galloway Email paul.galloway@rspcasheffield. org Mobile N/A IP Address/es 104.28.86.49 Signed on Pages 9, 13 Verification Mode Email Code
----- Start of picture text -----
5f7c0000-5263-7c1e-7c96-08ddb55bfa85_Signature
----- End of picture text -----
DOCUMENT AUDIT LOG
| DATE TIME | USER | TRANSACTION |
|---|---|---|
| 2025-06-27 14:15 +01:00 | TERESA.PRIESTLEY@KINGSWO | DOCUMENT BUNDLE CREATED BY TERESA PRIESTLEY |
| OD.ORG.UK | (TERESA.PRIESTLEY@KINGSWOOD.ORG.UK) | |
| 2025-06-27 14:15 +01:00 | SYSTEM | ACCESS LINK: SENDING EMAIL TO: DAWN.SAMPSON@RSPCASHEFFIELD.ORG. |
| (4 DOCUMENTS - 0 SIGNING ACTIONS). | ||
| 2025-06-27 14:15 +01:00 | SYSTEM | ACCESS LINK: SENDING EMAIL TO: PAUL.GALLOWAY@RSPCASHEFFIELD.ORG. |
| (4 DOCUMENTS - 2 SIGNING ACTIONS). | ||
| 2025-06-27 14:15 +01:00 | SYSTEM | ACCESS LINK: SENDING EMAIL TO: DIANNA.RADFORD@RSPCASHEFFIELD.ORG. |
| (4 DOCUMENTS - 0 SIGNING ACTIONS). | ||
| 2025-06-27 14:15 +01:00 | SYSTEM | ACCESS LINK: SENDING EMAIL TO: |
| DINA.ABDELHAMID@RSPCASHEFFIELD.ORG. (4 DOCUMENTS - 0 SIGNING | ||
| ACTIONS). | ||
| 2025-06-27 14:15 +01:00 | SYSTEM | ACCESS LINK: SENDING EMAIL TO: LEWIS.KERRY@RSPCASHEFFIELD.ORG. (4 |
| DOCUMENTS - 0 SIGNING ACTIONS). | ||
| 2025-06-27 15:06 +01:00 | PAUL GALLOWAY | EMAIL VERIFICATION REQUESTED TO EMAIL |
| PAUL.GALLOWAY@RSPCASHEFFIELD.ORG | ||
| 2025-06-27 15:07 +01:00 | PAUL GALLOWAY | CODE ENTERED AND VERIFIED |
| 2025-06-27 15:07 +01:00 | PAUL GALLOWAY | LINK OPENED FROM IP 104.28.86.49 |
| 2025-06-27 15:08 +01:00 | PAUL GALLOWAY | DOCUMENT SIGNED: FULL ACCOUNTS [FYI-69287332].PDF - ON PAGE 9 |
| (SIGNATUREID: CC000000-AC98-FA93-678F-08DDB57CADCB) | ||
| 2025-06-27 15:08 +01:00 | PAUL GALLOWAY | DOCUMENT SIGNED: FULL ACCOUNTS [FYI-69287332].PDF - ON PAGE 13 |
| (SIGNATUREID: CC000000-AC98-FA93-67A6-08DDB57CADCB) | ||
| 2025-06-27 15:08 +01:00 | PAUL GALLOWAY | FORM FIELDS SUBMITTED FOR DOCUMENT: FULL ACCOUNTS [FYI- |
| 69287332].PDF | ||
| 2025-06-27 15:08 +01:00 | PAUL GALLOWAY | DOCUMENT SIGNED: FULL ACCOUNTS[FYI-69287332].PDF |
| 2025-06-27 15:08 +01:00 | PAUL GALLOWAY | PAUL GALLOWAY HAS COMPLETED BUNDLE 5F7C0000-5263-7C1E-423A- |
| 08DDB55BFAA9 | ||
| 2025-06-27 15:09 +01:00 | SYSTEM | FINALISING DOCUMENT(5FD09680-9C02-4A0C-899A-AAB425A2209C) |
More Information
For more information on electronic signatures and to validate this document was signed by the parties listed above, please visit www.fusesign.com