Charlty reg18lratlon number 225575 (England and Wales)
RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

RSPCA HALIFAX, HUDDERSFIELD, BFIADFORD & DISTRICT BRANCH
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
V Aspey
C Harris
C Walkinson
S Cordingley
J Brimb
M D Williams
J Evans
Senlor management
Russell Kebble
Vanessa Moriimer
Claire Spencer
Jo Scoll
Lauren Moore
Andy Proudlool
Branch Manager (Resigned February 20241
Finance Managor
Animal Centre Manager
Qharily Shop Area Manager
Fundraisifjg ManagÈr
Ch8il Execlive Officer (Appointed March 20251
Charlty number
225575
Audltor
BK Plus Audit Limited
S2 SI JDhns Lane
Halifax
West yO￿shIre
England
HX1 2BW

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
CONTENTS
Page
Trust88s rewrt
Slalement of trustees responsibilities
11
Independent auditor's repc>rt
12-15
Slalemenl of financial activities
16
Balance sheet
17
statemanl of cash flows
18
Notes lo the financial slalemenls
19-34

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Iruslees present Ih8ir annual report and lin8n¢ial statements for the year Ènd8d 31 December 2024.
The financial statements have been prepafed In accordan￿ with the accountlng policies sel oijl in note 1 to the
Ilnanclal statements and comply with the charity's goveifiing document, the Chafilias Act 2011. FRS 102 'The
Finaiicial Reporting Standard applic8ble in the UK and Republic of Ireland" and the Charities SORP Accounting
and Reporting by Charities. Slalemenl of Re¢tsmmended Practice applicab16 to charities preparin9 their accounts in
accordance with the Finand81 Reporting Slandaid applicable in the UK and Republic ol Ireland IFRS 1021"
Oblectlves and activltles
The objeel ol the Branch is to promote the work and objectives ol the Nalional Society within the Branch area ol
Halilax, Hudder5figld and Bradlord, nam8ly to use all lawful mgans lo prevent cruelly, promot* kindness lo and
Ileviale the suffering of anitnal5.
The Branch giv85 priority to those animals with a genuine wellare need as identified by mèmbers of the RSPCA
inspeclorale. Such animals may be the subject ol an ongoing case or rllay have been removed with Ihe consent ol
an owner unable lo rneel the animal's welfare n8eds.
These animals are subject to approprlate voterinary Irgalment, rehabilitation and rehoming under the direction of the
Branch's animal carg staff. Prior to rehoming all animals are neutered 8nd mi¢rochipped.
The Branch also operatgs a low-cosl n8utering scheme and a wèlfare assistance schgrne to provide financial
support lo those members ol the public on qualitying benefits.
Staff are assistèd in this work by a dedicated team ol volunteers without whose help we could not provide the level
of service or volume of work we achieve.
Public ben8fil
All charities in England & Wal8s must have charitablo aiThs thal afe for the public benefit. 11 15 nol enough that the
RSPCA'S work benefits animals. In deciding what activities the Branch should undertake, we have complied with
thè duty under the Ch2rilles Act 2011 to have due regard to public bènèlil guidance published by the Charities
Commissicin.
Ri¢hard Martin, one ol the RSPCA'S lound8rs. idBnlllied Ihe Society's prime aim as being lo aller the moral feelings
ol the counlry. He recognised that taking care ol anirnals Ès Èn essential part of any clvilisalion. This still rèsonates
today.
Preventing cruelty to animals promotBS humBne senlirnenls towards animals in humankind which involves moral
benefll to the hLiman communlly as a whole. Whilst this public benefit Is clear il is difFicull lo quantity and musl be
balanc8d against any d8lrirnont.
The Branch's animal welfar8 work, although loeal in nature, benefits society al large. and also alms lo help people in
need with the care ol their animals.
The n8Xt section ol this report highlights the Branch's main activities and demonslrales the b¢nefit provided lo th8
public. All our charilable activities focus on Pfomoling klndness and prevènting or SUPPTessin9 cruelly to animals
arsd are undertakon lo further these pttrposes lor ltte public bEnelil.
Volunte8rs
The value of volunteers. 11rno is not included within these accounts, we have benefited Irorn 413 volunteers wilhi
our charity shops and fundraisino network, who CDnlribuled 39,847 hours in 2024 across our network ol shops.
01 this volunteer lolal the Animal Cgnlro had approximately 190 voluntEers who workad 11,200 hours in 2024.

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Chalrs Overvlew 2024
2024 conlinuad the trend 012023, with challenging economic circumslancos affecting the cost ol living, and this had
further impact on the ability ol animal owners lo afford the costs of caring foi their allima1s. All animal charities. not
just the RSPCA and its branches, have lound th8msÈlvès inundated with ever more r8que51s for support or lo lake
in unwanted and suffering pets.
Whilst we continue lo try to offer owners support lo enable them lo keep their pets, Ihls is not always possible or
suitable, so there conlinue lo be large numbers In t8mporary accommodation awalting space at Animal Cenlres for
rehabililalion and rehoming, and w6 ar6 constantly lull. We hav¢ also continued our efforts lo support owners
through offering welfare assistance and to 6Xtand our facilities in training. neutering and financial support where
appropriate lor Ire3tment.
Cc>rllpared with last year, we have lakon in 449 animals 12023.. 4281, rshom&d 400 12023.. 3791 and helped 523
12023."4471 to rec&ive welfare assistance. Al the end ol December 2024 there were 70 animals in our care
12023.681.
Th8 8conomic circUmstan￿S have had a negative effect on donations, with more people now selling onling rslhei
than donating, so our shops this year experienced a drop in income. al £1,333,22412023.. £1.375,0321, costs of
opelating £1,106,014 12023.. £1.065,0581 and g8neral8d a net contribution lo our charilablB activities of £227,210
12Q23.. £309,974).
In 2025 one of our main aims is lo reverse this trÉnd by finding new opportuniligs lo irnprove our wlall offering and
èncourage more activity through tsur shops,
In 2024 we inv981ed in a new DonatlDn C8ntre in Huddersfield and based our online operation there. with 3 view to
encouraging this part of our retail operation. Initial slgns are that this is a posillvè movè and will give us real
opportunlties lo reach new custom6rs.
Donations and Legaeles continue lo be a major part ol our incorne, and we ar8 hugely grateful lo those individuals
who give so gen9rously and who remember us in th8ir wllls. We wanl lo make sur8 that all those who choose lo
rnake gifts know how mLich we apprèci8tè them, and we will be showing our appreciation with some 8pecral gvanls
In the near future.
Lale in 2024 we linalised a proposal lo upgrade and expand th8 facilities on offer al our Wadg st￿¢1 Animal Centre.
This is a masslve and exciting projocl- although we cannot 8Xt8nd th6 slle, we can build within th9 space, and as
well as bringing the animal housing up to the very latest specification, we hope lo providè additional spaces and
subslanlial new lacilillos lor events, open days, training and providing rnore opportunity ltsr the public lo visit and
appr8ciat6 the work we do, We have given this the lille of 'Project Pawsome - The Big Refurb. and we will be going
public wilh the plans this summer. with a view to start building in the autumn.
We have 81s0 appoinled a new CEO. Andy Proudloot, who Joined us in March 2025. Andy has pi8vious experience
in charity managgmont. and commilled lo anitn21 welfare. he brings a wgalth ol ideas which we are surè will h8lp us
lo achieve our aims ovor the next several years.
There is also a change in our oiganisational slalus. We have taken the decision lo become a CIO Icharilatsle
Incorporated Org8nisationl. This is a charitiès, equivalent of a 'LiEnited Company,. It provides us wlth some legal
safeguards lo protect Ihe organlsalion and the Truslo&s, and is a much safer form lor us to work wilhin. particularly
when w8 have a huge prol8CI t(> unclèrtake. All Ihg ourrenl assets and activit188 have now moved to the new
organisalion with effect from 1 April 2025, and we have a new identity and charity nurnb$r. so In future we will be
reporting as 'RSPCA Halifax, Hudderslield, 8radlord & District CIO,. charlly number 1208564.
As athays, thanks are due lo so many people in achieving our results this yoar and in continuing lo make thè
Branch a success-.
Thanks to our amazing staff the Animal Centre t8am, our Fundraisers, those running our Charity Shop5 and the
key support staff who handle 811 the adThinistralion and finance
none ol this would be possible wilhoul the hu9e
knowledge and commitment they brin9 to Ihelr roles.
Thanks again to our equally amazing volunteers
wg were ass1Sted by 223 volunteers in Fundraising and Charity
Shops and 190 ifi the Animal Centre duiing 2024- their help has been invaluabl8. and they L)ring so) rwch lo the
success of our aclivilies.

RSPCA HALIFAX. HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Thanks toD, lo our supporters- all those who offer us support in other ways. not just by Ihe wonderful donations we
receive, bul providing informatlon and feedback and letting u5 know that our eftort8 3re appreclgled and worthwhile.
Last, but by no mèans 18ast, Ihanks to OUT Twslees, who have worked so hard during the last year to fill the gap
belween the leaving ol the previous Branch Manager and the arrival of our new CEO. We all have learnl a great
deal mole aboul the day-to-day aclivili&s of th¢ 8ranch and this has only in¢re8sed our respect ror our colloagues
as well as giving us a much beller understanding of what is Treeded lor our success. We have some small changes
in roles- Carol W8tkinson has taken over the role ol Treasurer frorn Sue Cordingley, who remains a Trustee. and I
have taken on the role of Chair. Nr>w th& role ol CEO is filled, we have the additional résoure8 W8 need to help u5
tak8 th8 or9anisation to¢ward to even bgttor outCDffie5 lor animals.
Jo Brimble
Chalr of Trustoos

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
stallstics
Summary statisti¢s of anlmal w•lfare a¢tivitiès ar8 shown bolow:
11IANIMALS IN BRANCH CARE
1.11 At start of th¢ oar
Animal Cenlie
Foster GarE
Private Boardin
Velerinary Clinic I hDspital
Balance at start of month
Dog
Cal
Rabbit
Misc
Total
11.2
INTAKE catego
Inspeclorale-casè animals
nspeclorale-wgllar¢ Concern
Insp8elorale-Networked from PBE I society.
ttospital
8ranch welfare ¢onttèrn
Welfare concern vÉa NCC
Home for Life
& bofn in branch care
Transfers IN - other RSPCA
Returns
rotal IN. welfare reasons
Dog
Cal
Rabbit
Total
13
Total IN- non-weifare
1.31 AnSmals OUT
Reason for leovin
Dog
Cal
Rabbit
Misc
Tolal
Rehorn8d
Died
Translers OUT-OlhÉr RSPCA
Translors OUT-Non-RSPCA
other
PTS
Total out

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Statistics- eontlnuod
1.41 Anlmals PTS in branch care
Reason
Vet Advice
Anitnal'5 best inleiesl
ression
Behavioural
Unwanledlunhomed
Orphaned
Feial
Legal
Total
Cat
Rabbit
fi4isc
Total
11.51 In carg at èar end
Animal Celllre
Foster Care
Private Boarding
Veterinary Clinic I hospital
Balance at end of month
Dog
Cèt
Rabbit
Misc
Total
1.61 Length of Stay
No. of rton-case animals
0-3 months
4-6 monlhs
Over 6 months
Total
Dog
Cfjt
Rabbit
Misc
Total
No. of Case animals
Homevisillng
Dog
Cal
Rabbil
Mis
fotal
Pre-home visits
Post-home wisils
{31 Neuterln
Dog
Cal
Rabbit
Misc
Total
Branch animals
Other RSPCA animals
Publlc l other owned clini
Publlc l other owned olh8r
Total

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Statlstlcs
contlnu•d
141 Welfare Asslstance (veterinary ear•)
Dog
Cal
Raobit
Total
other RSPCA animals Inon-branchl
Ptsblic l olhei owned - clinic
Public l othèr owned other
Sub.Total
PTS al owller's Insistence
Microchip
ing
Cat
Rabbil
Misc
Tot81
Branch Animals
Other RSPCA anima15
Public l other owned- clinic
Ptsblic l other owned other
Total
16IFlnancial Su
ort foi anlmal welfare activitle5
RSPCA regional schemes
Other RSPCA branches
othèr animal welfare chari1185
Total £
171 Feral Cat
No. r>f Feral cats noutered & Feleased

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial revl8W
The financial position ol the charity al Ihe year ended 31 December 2024 is dÈt8iled bdow..
ThB total Incoming resour¢?$ lor the year were £2.526,495 12023". £2,378,969) including legacie5 01 £664,325
12023.. £530,645), expenditure was £2,281,32512023'. £2,170.4131, wittt nel gain on investments of £18.45512023=
£28,061), resulting in a nel surplus ol the year of £263,62512023.' £236,6171.
The cost of maintaining thE animal welfare op8ralion, providing appropriate levels of care and rehabilitation lor
animals awaiting rehoming and kjndertaking pro-active animal welfare in the local community meant that the Branch
spent £1,059,00612023". £961,726) on ch&rltabl8 activitiès during Ihg year.
Support costs including salary costs lor the branch managei and finance team and audit cosls totalled £94,449
12023 £107.4891.
Th$ charlly shops neiwoik brought in sales and related income of £1.333,224 12023.. £1,375,032) against
expenditure of £1,106,014 12023.. E1,065,0581, yielding a nel oontribulion to the charilable activities L)1 £227,210
12023.. £309,974) ov81 the year.
Reser￿& policy
Al the 8nd of the year the Branch held &n accumulated fund of £4,992.75212023'. £4,729,127) of which £1,979,012
12023.. £2,000,000) has been designated by thè Trustees as a separate fund to go towards a majof upgrad8 to our
Wade Street Anirnal Contre.
The designated fund brought lorw8rd ol £2,000,000, relating lo the animal centre. has been redtJc8d by costs in the
year r)f £20.988.
Tho trustees have also established three further designated lunds, lor potential r8dundaAcy liabilily costs as
alculated at the year end of 2135,921, lease commilmgnts held at the year end lup lo break dates) of £373,359
and revaluation cosl estimated al £175.230
The Trustges have reviewed Ihg Branch reserve5 policy and agr88d la6 following..
the Bran¢h holds reserves in order that levels ol seivice provided for anlmal welfare may be maintsined
Should there be a roducllon In incoming iesources, this should be equlvaleTrt lo between 6-12 monlhs
expenditure
reserves In this context should rllean funds that are freely available lor Èhe Branch's general purposes aftér
all commitments h8vo beon mel
The Truste8s Ihèrolore agreed lo exclude langible fixed assets such as property. vehicles and pquiprnent togèther
with any reslricled tsr designaled funds held by the Branch from the calculation ol general reserves.
2024
2023
Total roserves
Less Tangibla fiKèd assets lunrestrietèdl
Less ,' Designated fund - Animal Centre
Lèss .' Designated fund Leases
Less .' D6signaled fund - R8dundancy
4.992,752
1537,1961
11.979,0121
1373,3591
1135,9211
4.729, 127
1472.5311
12,000,000)
1291,5741
1127,3441
1,967,264
1,837.678
The Branch Iher8for8 h8ld some £1,967,62412023 ." £1,837,678> in 8V8ilable, 'Iree', reserves at the year end.
Such geneial re$erv85 represent approximately 10.3 months expenditure based on 2024 levels of 8xp8nditur6
12023. 10.2 monlhsl. This level ol reserves lalls within the Iruslees desired range of 6-12 months.

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEM8ER 2024
Principal funding sourcgs
The principal sources tsl fundino for the Charity are légacy Ineome, dornalions from the public and incomo from the
network ol charily shops.
Invg*tment Pollcy
The charity has eslabllshed a formal inve51menl poli¢y. as daled 19 March 2024.
The policy Fs lor long term r8S8rvès to be invested lo grow over a 3 lo 5 year period al a target rale ol above Ihe rate
ol inllalion. The short-term reserves should be InvestEd emphasising certainly of value and should equalÈ to 6 to
12 months ol g8neral opèrating costs. With the objective lo geneiale 3 rale ol relurn ol above the rate r>1 inflation
and lo provide funds for c8Pital devolopm¢nt projects, whilst preserving capital v&lue and minimising risk, capital
volatility cannot be loleialed.
Assets should a150 be readlly available to meet unanlicipaled cashflow r8quir$manls.
The Charity 15 eommilted lo ensuring Ihal invgslments are made in a responsible manner. The Pollcy seeks lo
ensure that a balancts Is struck belween our investment aims and our charitable aim lo support animal welfare. The
Branch's policy aims to follow National Soclety guidance on ethical invsstments.
The Board ol Tfuslees has managed with th6 pmfessional advice ol investment deci5i0ns to thE Finance
Committee. Inv85ttnent management is delegaied lo Eas￿00d Financial Services, an indep8nd8nt fjnanclal
$ervic£s adviser regulated by the FSA.
Structure, govefnancg and management
The RSPCA Halifax, Huddersfield, Bradford & Distfict Blanch (the Branch) is consliluled as a charitable
unlncorporal8d association and is govoined by the RSPCA Branch Ruleslss rèviséd January 20121.
The Branch adopts th8 policies of the Royal Society lor the Prèvention of Cruelly lo Animals Ilhe National Socielyl,
but has béen a separately registered Gharity since 1963 in accordanee wilh thè Chari118s Act 1960.
Conslftlulion
The charity is governed by a Committee elected from arnongsl the Branch membership al each Annu81 Genèral
Meeting to manage the affairs of th8 Bronch for the ensuing ye3r.
The Committee must consist ol a minimurn ol seven and not more than fourteen elec18d mémbers and has the
power to co-opt a luilhèr threa members who shall bg Ttustees ol the Branch until (he next Annual G8nèr81 Moating.
The officers of th8 Branch are appointed from amongsl the Committee and shall, as a minimum, consi81 of a
Chairperson, Secrèlary and Treasurer all servino Sn an honorary capacily.
The charity trustees h8v8 Individual and collective responsibiltly lor the management ol the Bfanth and ils funds.
Subject lo the overall supervision ol the National Swiety. the Committee controls and monitors all the lundralsing
and animal welfare inilialives und8rtaken by the Branch.

RSPCA HALIFAX. HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The tru$tèès who 58rvgd dudng the year end up lo the datè ol signature of thè financial statèments were..
V Aspey
C Harris
E Lindsay
C Vvatkinson
L J Figher
S Coidingley
J Biimble
M D Williams
J Evans
C McNally
L Manko
B Wakelir¥
(Resigned 1 Oecetllbtrr 20241
(Resigned 12 Sfjplember 20241
IAppoinled 11 July 2024 and resignod 7 December 20241
(Appointed 9 May 2024 and resigned 25 Novembei 20241
(Appointed 11 July 2024 and resigned 12 January 20251
RolES ol trustees
The following honoiary roles w8r8 held by trustees during the yeai..
J Brimble
C Walkinson
V Aspey
Honorary Chair
Honorary Treasurer
Honorary Secretary
Organisational struclurfr
The Branch Manager, acting on the aulhorily Df Ihe trus188 board and specifically accountabla lo one of its tiustees,
managès the Branch on a day to day basis through the senior management team who are acwunlable lo him. Hè
also conlribLiles lo the strategic thinking and dev81opmènl within the Branch.
The administr8llon ol the Branch and the operation ol the animal re-homing, welfare neutering and welfare
assistance schpmès are rnainly conducted from the Branch animal centre in Wade Street. Halilax.
Th8 Branch runs a network of aight charity shops and one Ebay hub supportad by a charity shops area manager.
The charity shops sell mainly se¢(>nd-hand goods donated by the public lo rals8 funds lor the Bfanch's charitable
activitie5. The charity also has its shop al the animal centre, selling new animal re5aled goods.
The Branch works closely with staff from the Nattonal Society Headquarters and Regional Headquarters and in
particular RSPCA Insp8Ctors and Animal Rescue Officérs in pursuit of the charity's objectives.
Remunerah'on policy
The key management personnel of the charity, along with the board of trustees, have beèn identified as thosè slafl
in charge ol directlng and Controlling the charity and running and operating the charity oll a day lo day basis. All
trustees give ol Iheir lime freely 3nd no trustee rernunèration was paid in the year.

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
oth&r mat19rs
Risk managemenl
The Blanch has a risk manag8mènl strategy, which comprisos.,
an annual rèview ol the risks the Bharity tnay lace
the eslablishm8nt ol systems and proceduf8S lo mitigate those risks Idenlilied
the implemgntalion ol procedures lo minimis8 th8 polontial impact on the Gharily should those risks
materialise
Thè Trustees have identifiod slx main areas of risk and thèsè are..
loss of reputation through error OT fraud
loss ol income Ihrou9h eiroi or fraud
loss ol income through poor investment performance
insufficionl trustees lor the Branch lo continue
insufficient volunteEf5 lor lundraising activitiès
insufficient funds lo cover thè costs ol animal w#llare acllvllies
The Trusleos have implemented an ongoing review of the Branch 8 polictes. pmcedtsres and controls lo ensur& that
these are adequate lo mitigate the main identified risks.
Th8 trustÉès rèpctrrt was approved by the 803rd ol Trustees.
C Walkinson
Trust8e
13 June 2025
10

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are responsible for preparing the Trustees Report and Ihe financial statements in accordance with
applicable 18w and United Kingdom Accounting Standards Iuniled Kingdom Generally Ac¢¢pted Accounting
Piaclicel.
The law applicablo lo charities Èn England and Wales raquires the trust885 lo prepare financial stal8menls for each
financial year which give a true and lair view ol the slate ol affairs ol the chaiity and tsf the incoming reso￿[CeS and
application of reSoUr￿S of the charity lor that year.
In pieparing these Iinancial sialemenls, the trustees are requirpd to".
select suitable accounting poliries and then apply them consi51gnlly.,
obseNe the methods and principles In Ihe Chariltes SORP",
mak6 judgements and estimates that arè reasonable and piudenl.,
stale whether applicable accounting Standards have b8en lollowed, subject to any material d9partur85 disclosed
and explained in the financial stalemen18', and
prepare the financial stateménts on the going Goncern basis unless il is inappropriate to presume Ihal the charity
will continue in operation.
The trustetts are respon8ibl8 ftrr keeping sufficient accounting records that disclose with reasonable accuracy al any
timè the financial position ol the charity and enable them lo ensure that Ihp financial slalem8nts comply with the
Charitlas Act 2011, the Charity (Accounts ond Reports) Regulations 2008 and Ihg provlsions ol the trust deed. They
are also r95ponsible for 581èguarding the assets ol the charily and hence lor taking r8asonable steps for the
prèvention and detection of fraud and other irregularillès.

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT
BRANCH
Opinion
Wg have audltèd the financi81 stal8men15 01 RSPCA Halifax, Hudderslield. Bradford & District Branch (the 'charity'l
foi the year ended 31 December 2024 which oomprise Ihe statement ol financial aclivilies, the balanTr sheel, the
statement ol cash flows and notes lo the financial statèments. including significant accounting policies. The Ilnancial
reporling framework that has been appli8d in their preparation is applicable law and Uni18d Kinodom Accounting
Standards, including Financial Reporting Standard 102 The Financial Reporting Stanclard appliGablp in thè UK 8nd
Rapublic of lfftland (Uniled Kinodom Generalty Accepted AccoLinting Praclicel.
In our opinion. the financial statements..
give a true and fair view ol the slate ol the ch8rily's affairs a5 8t 31 December 2024 and ol its incomlng
resour¢8s and application of resources, for the year thén ènded..
have been properfy prepared in ac¢ordanee with United Kingdom Generally Accepted Accounting Pfactl￿,.
and
have been prepared in accordan￿ with the Charities Acl 2011.
Basis for opknion
Wa conduclgd our audit in 8ceordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilili8s under Ihosrs sldndards or8 further described in the Autlitor's responsibilities for the audil ol
Ihe finanGial slalemeriés section of our ￿port. We are independonl ol the charity in accordance with the ethical
requirement5 that are relèvant lo our audll ol the financial slalernents In the UK. including the FRC'S Ethical
Sl8ndard. and wè have lullilled our other ethical responsibilitie5 In accord8n¢e with these iequlrèmenls. Wg believe
th81 the audit evid8nce we have obtained is suf*i¢iont and appropiiale to provide a basis for our opinion.
Concluslons r•latlng to goirhg concern
In auditing the financial stalernenls. we have concluded that the Iruslees us¢ ol the going concern basis of
accounting in Ihe preparatlon ol the linancbal slalemenls Is appropriate.
Based on th$ work we hav8 perfomied. wp have not Identified any Tllalèrial uncer18inlies relating to events or
conditions that, individually Dr collectively, may cast significant doubl on the charity's ability to continue as a going
concèrn for a period of at1east twelvg months from when the finanGlal statements are authorised for issue.
Our responsibilities and th& r8sponslbili11gs of the Irusiegs Wlth f6spe¢l to going concern are described in Ihg
relevanl sections ol thls report.
oth•r information
The other information GQtnprises the informalion includad in th8 annual report othér than the financial stalemanls
and our auditor's rEporl Iher80n. The Iru5tBe5 are responsible for the other inlorrnation contained within the annual
report. Our opinion on the linanclal slalemen15 does not cover the other inlorm81ion and we do not express any form
ol assuranca conclusion theroon, Our responsibility is lo read Ihp other information and, in doing 50, consider
wh8th8r the olhei information Is materially Inconsistent wllh the financlal slalemen15 or our knowledge obtained in
the coursè of the audit, or otherwise appears lo bé malerially mi5slaled. If wè identify such rnaterial inconsistencies
or apparent material misslalemenls. we ale requirèd to determine whether this gives rlse lo a materkil misslatemenl
in tha financial stalement5 themselves. 11, based on the work w8 hava performed, we Conclude that Ihere is a
material misslatern8nt ol this oth¢r information, we are required to report Ihal lacl.
We have nothing lo report In thi5 reg8rd.
Matters on which we are requir¢d to report by exception
We have nothing lo rgporl in respèct ol the following mallers in relatlon lo which the chaii118s IAecount5 and
Roportsl R8gulalions 2008 require8 US to ￿port lo you il, in our opinion..
the inlDrmation given in the financial statements is Inconsi5tenl in any m8t8rial respect with the truslegs
report.. or
sufficient accounliiig records have nol b9en kept., or
the financial statements are not in agreement with the 2ccounling records., or
we have not received all Ihe information and explanations we require lor our audit.
12-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT
BRANCH
Re5ponslbllities of tfustees
As explained tnore lully in the st8t8mgnt of trustees r85PQn5ibilitl8s, the trustoes are responsible for thè preparation
ol the financial slaletnenls and for b8ing satisfied that Ihgy giv8 a Irue and fair view. and lor such int8rnal control as
the trustees delermine is nècessary lo enable the preparat%on of financial slalemenls Ihal are free frorn malerlal
misslal&mgnt, whether due Its fraud or error. In prppadng Ihe financial statements, the truslÈès are responsible lor
assessing the charlly's ability to continue as a going conc8rn, disclosing, as applicable, matters rèlated to going
concèrn and using th8 golnu concerll basi5 01 accounting unlèss the Iruslee5 either intend lo cea8e operations, or
have no realislig alternative bul to dr> so.
Auditor's r95ponsibilities for th• audit ol thg financial slalements
W8 hav8 bè8n appoint9d as auditor undér $8Ction 144 01 the Charities Act 2011 and report in accordancè wlth the
Act and relevant regulation8 made or having effect Ihereunder.
Our obj8clives are lo obtain m8sonable assurance obout whgthèr the financial slatetnBnts as a whole are fr88 from
material misstatement, wh@Ih81 due lo fraud or ¢rroi, and lo issue art audilorfs report that includes our opinion.
R6asonable a55urancE is a high 18v61 of assurance bul is not a guarantee that an audit conductèd It) accordance
with ISAS IUKI will always dèl&cl a material misslalement whèn 11 axisls. Missta18menis can arise from Ifaud or
@rror and are considered material il, individually or in the aggregate, thèy could reasonably be èxpected lo inflyencFJ
tha economic decisicns ol users taken on the basis ol these financial statgm¢nl5.
The exlenl lo which our proeÈdur6s are capable of delecling ifregular¢llgs, Including fraud, is detailed below.
A further dascriplion of Ouf responsibilili8s is available on IhÉ Financial Reporting Council's website at.. htlps'.11
w.frc.org.uklaudllorsresponsibililies. This descripts'on forms part of our audltor's report.
13-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT
BRANCH
Oth•r matters
Our approaGh lo identifying and assessing the risks of material mi551atement in respect ol irreyularilies. including
fraud and non-compliance with laws and regulations, was as follows."
The engagèment partner ensured that the engagement team co11eetlvely had the appropriale compe18nce,
capabilities and skills lo identify 01 recognise non-compliance with 8pplicabl6 laws and rggu13tions",
We identified the laws and regulations applicable lo the company through dis¢u$slons with dif8Ctots and
other management, and from our Commercial knowledge and experiènee ol the industry sector,.
Wè focused on speGllic laws and regulations which we considered may have a direct malerial effèct on the
financial statements or thè operations ol the company, Including the Companles Act 2006. taxation
legislation and data pyolection, anti-bribery, employment. environmental and health and sal8ly legi51alion.,
We assessed Ihg ext8nt of compliance with the laws and regulations identified above through maklng
enquiries of management and inspocling legal cotrespondence,. and
Ensured laws and regulations w8re cornrnunicaled within the audit team regulaily And the team remained
alert lo instances of non-compliance throughout Ihe audit.
W8 assessed the susceplibility of the company's fIna￿claI slat8menls to malersal mi5St818mènt, induding obtslning
an tjnderstanding of htsw fraud rnighl occur, by..
Makin9 enquiries ol m8n8gemenl as lo where they consldored there was a susc6ptibilily lo fraud, their
knowledge ol actual, suspectod and alleggd frgud-,
Considering th8 inlarnal controls in placo lo milioate rlsks of fraud and non-compliance with laws and
regulations., and
Understandin9 the design of the company's remurteralon policies.
To address the risk ol fraud through rnanagBmenl bias override of controls, we.,
Pertortned analytical piocedures lo identlfy any unusual or unexpected relationships..
T8sled journal eAlries lo identify unusL&al transactions
Assessed whethèr judgements and assumptions made in determining the accounting estimates sel Dut In
note 2 were indicative of polenlial bias., and
Investigated the rationale behind significant Dr unusual Iransacllons.
n resprinse to the r4sk5 of irregularities and non-complianGg with laws ancl regulalions, we desi9ned procedures
which included, bul wère not limited lo..
Agreeing financial slal8mBnt disclosures to underlying supporting documentslion.,
Reading the rninules of meelings ol those charg8d with governance.,
Enquiring ol management 8S to aclual and PDtEnlial litigalion and claims., and
R8viÈwing corr8spondence with HMRC, relevant fègulalors and the ctsmpany's leoal advisors.
There 8r& inherent liflliiations in our audit piocedures describod above. The morè rernoved that laws and
iegulalions are from the financial Iransaclions, the less Ilkèly il is that we would becom8 a%vare ol non-compllance.
Auditlng standards also limit tha audit proc8dur9s required to idenlify non-compliance with laws and regulations to
enquiry of th8 director8 and other management and Ihg inspection ol regulatory and18981 correspondence, If any.
Malg1181 misslalement5 that arise due lo fraud can bE harder lo detect than those that arise Irotn error as they may
involve dÈlib8rale concealment or collusion.
14

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT
BRANCH
Use of our report
This report is made solely lo the ohaiity'5 trusle&s, as a body, in accor¢Jance with Part 4 of the Charities IAccounls
and Reports) Rggulations 2008. Our audit work has been undertak9n so that we might stsl8 lo thè charity's trustee8
those matters we ar$ required lo slate to them in an auditor's report and for no other purpose. To the lullesl exlenl
permittèd by law, we do not accept or assume responsibillly lo anyone olhol than Ihe charity and Ihg cha¥ify's
trustees 8s a body, lor our audit work, lor this report, or lor the opitFions we have IoTmad.
(Senlor Slatutory Audilorl
For and on behalf o18K PILIS Audit Limited. Statutory Auditor
CHARTERED CEFiTIFIED ACCOUNTANT
52 Sl Johns Lana
Halilax
Wesl Yorkshire
HX1 28W
England
Date..
BK Plus Audit Limi18d is eligible lor appointrn6nl as auditor of the chaiity by virtue of ils eligibility lor appointment as
audittsr of a company under section 1212 01 Iho Companies Act 20D6.
15-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestri¢tgd
funds
2024
Unr8strlctod
funds
2023
Note5
Income from..
Donations and legacies
Charitable activities
Othar trading acliviti8s
Investtllents
T84,640
222,975
1,457,2e6
61,594
641,684
192,549
1,494,120
50,616
Total Income
2,526,495
2,378,969
Expendlture on..
Raising funds
1,130.435
1,098,526
Provision of animal welfare services
1,153,455
1,069.215
Qlher Éxp8nditure
13
12,5651
2,672
Total èxpèndlture
2.281,325
2,170,413
Nel gainslllosse51 on investment5
14
18.455
28,061
Net in¢om8 and movement in fund
263,625
236,617
Recon¢lllatlon of lunds..
Fund balances al 1 January 2024
4,729,127
4,492,510
Fund balances at 31 December 2024
4,992,752
4,729,127
The slalement of fingnaal activilies includes all gains and losses rectsgnised in tha yoar. All income and expgnditufe
d¢rive from continuing actlvlties.
The notes on pag8s 19 to 34 lorm part ol these financial statements.
16

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
BALANCE SHEET
AS A T 31 DECEMBER 2024
2024
2023
Not8S
FSxed assets
Tangible a8$8ts
Investments
16
17
537,196
442.298
472,531
1.673,843
979,494
2.146.314
Current assets
Stocks
Debtois
Cash al bank and in hand
18
19
24,D88
782.863
3,306,619
31,246
416.952
2,232,497
4,113.570
2,680,695
Credltors: amounts falllng due wlthln
one y•ar
20
1100,3121
197.9421
Net current assèts
4,013,258
2,582,753
Total assets less eurrant Ilabllllies
4,992,752
4,729,127
The funds ol the charlty
Unrestricted funds
22
4,992,752
4,729,127
4,992.752
4,729,127
The notes on pages 19 to 34 form part of thsse Ilnancial slalemènts.
The financlal stalernents were approvEd by the trustees r>n 13 June 2025
C Watkinson
Trustè
17

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notgs
Cash flows from operating activities
Cash labsorbgd byllgeneratèd from
operations
27
1116,4951
870,939
Investing acllvities
Purchase ol tangible fixed asset
Proceeds Irc¥m disposal of tallglble fixed
assets
Proceeds from disposal of investments
Investment Incom8 received
1125,9761
13,2931
4.999
1,250,000
61,594
50,616
Net cash g•n•rat6d from invèstlng activit1¢¥
1,190.617
47,323
Nét cash generated from financing actfvltles
N•t Increa¥e In cash and cash •qulvalent8
1,074,122
918,262
Cash and cash equivalenls al beginning of y8aT
2,232,497
1,314,235
Cash and ¢•$h equlvalents at ènd of yeai
3,306,619
2,232.497
Th¢ nDte5 on P￿eS 19 to 34 form pari of thase financial slalemenls.
18

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
Charity Inlorniatlon
RSPCA Halifax, Huddersfield, Bradlord & Di51ricl Branch is an incorporated chglity, regislered wilh the Charity
Commission on 31 October 1963.
1.1 A¢countlng convention
Thè financial slalemenls have been prepared in accordance with the ¢harity's governing document, Ihe
Charitie8 Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland"
and the Ghariligs SORP "A¢cDunling and Reporting by Chaiities.. Statement of Recomm8nded Praclice
applicable lo charities prèparing Iheir ac¢oun15 in accordance with the Financial Reporting Stalldard
applicable in Ihe UK and Rèpublic ol Ireland IFRS 1021.. The charity 15 a Public Benelll Enlily as definèd by
FRS 102,
The financial slalem6nts have departed froTn the Charities (Accounts and Reports) Regulations 2008 only lo
thg 8Xtent required lo provld& a true and lair vi8w. This departure has involved following the Statèmènt of
Recommendèd Practice lor Ghaiities applying FRS 102 rather than Ihe version ol the Stalem8nl ol
Recommended Pra¢lice which is reforred to in the Regulations bul which has since been wlthdrawn.
The financial statèm8nts are prepar8d in sterling, which is thÈ ILJn¢tional currency of the charity. Monetary
amoun15 In these financial statements are roundod to th$ nèarest £,
The financial stalèmenls have been prePa￿d under the historical cost ctsnvenlion. Imodlfièd to include the
revaluation of freehold properties and to Snclud8 Investment properties and certain financial instruments at fair
valuel. The principal aGcounting policies adopl8d are set out below,
1.2 Golng concern
At the time of approvlng the financlal statements, the trustees have a reasonable expectation that the charity
has adequate restsurces to continue in operational gxlstence lor the IDrèsèeable lulure. Thus the tr￿le@S
continue lo adopt the going concem basis of accounting in preparing the financial stalements.
1.3 Charltable funds
Unreslricled funds ale available lor use at the discretion of the Iruslees in lurtherance ol their charitable
objoctives.
Designalod funds are Ihosg sp8cilically ringfenced by the truslees lor particular activities.
Restricted lund5 are subject lo specific conditions by donois or grantors as to how they may be used. The
purposès and uses ol the re51ricled funds arè sel out in the notes to the financial slalemenls.
Endowrn8nt funds are subjo¢1 lo specific condillons by donors that the capital must bè m8inlained by th8
charity.
1.4 Income
Income is r8cognisecl when the charity is legally anlltled lo il after any pèrformance Conditrons have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations ere recounisod on receipt. Other donations are r8cognised once thè charity has been notified
of the donation. unless performance conditions r8quire deferral of the amount. Income tax recoverable i
relation lo donations received under GiftAid OT deeds of covenant is recognised al the lime ol the donation.
19

RSPCA HALIFAX. HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policiès
Icontinu•dl
LegaGie8 are focognised on ro¢eipl or o$he￿I58 if tha charity has been nolilied of an imp8ndSng dislribulion,
the amount Is known, and receipt 15 expected. 11 the amount is not known, the legacy is tr6ated as a
contingent assèt.
Legacie5 iacelved via the Branch Legacy Schem8 are shown gross, without deduction ol the scheme co51s.
Ihe associated Charges are shown within costs of fundraising aclivilies.
1.5 Expgndlture
Expendilure is re¢ognised once there 15 8 legal or consliucllve obligats'on lo transfer economic b8nèfit to a
third party, il is probable that a Iransler ol economlc benefits will be required in selllomenl, and the amounl 01
the obligation can be measured r81iably.
ExpÈnditure is classified by activity. Th8 Costs ol each activity are made up ol the lotal ol dIr￿t costs and
shared wsls, including 8UPPOrt costs involved in undertaking each activity. Direct costs 8ttributable to a singlg
activity ar8 allocated directly to that aclivily. Shared costs which conliibule to more than one activity and
support costs whieh are not 31tributable to a single activity are appOrt￿ned between those aclivilles on a basis
¢ons151ent with the usa ol resources. Central staff costs are allocated on the basis ol lime spent, and
depre¢ialion charges are allocalod on the portion of tha asset's us8.
1.6 Tanglble fixed assels
Tangible lixsd assets are initially measured al cost and subsgquently measured al co81 or valuation. net ol
depreciation and any impairrnent losses.
11 is the policy ol the charity to Gapitalise assets costing in excess al £500.
Depreciation Is recognised so as to write off the cost or valuallon ol assets less their residual values over their
US8ful lives on the following bases.,
Freehold land and buildings
Leasehold improvemenls
Fixtures and fittings
Computers
Motor vehic19S
2.SYo on cost
20°/o Ofl cost and Dver the remailling life ol Ih81ga8e
20°/o on cost and over the remzining life of the laase
33Vo on ¢osl
25Y4 on cost
Thè gain or loss arising on Ihe disposal ol an asset is dgtermined as the diff8r8nce between thè sale proceeds
and the carrying valu¢ of the asset. and is recognised in the slatèmenl ol finan¢ial activities_
1.7 FSxed assgt Éiivtstments
Fixed asset Investments are initially measured al Iransaclion prlce excluding tran5aclion costs, end afe
subsequently measured al lair valu6 al each reporting date. Changes In lair valu8 are recognised in nel
incomèllexpendilurel for the year. Transaelion cos15 afg 8XP8nsed as incurred.
1.8 Impairmènt of fSxed a¥s8ts
At each reporting end dale, the charity reviews the carrying amounts of ils tangible assets lo delerrnine
whelh8r Ihefe is any inds¢alion that those assots have suffered an impairrn8nl loss. 11 any such indication
exists, the rEcov8rable amount ol the ass81 is èstimated in order to delemine Ihe exlenl of the itnpairmenl
boss lil any).
-20-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policl•s
Icontlnuedl
1.9 Stocks
Stocks are slated at th8 lowBr of cost and eslimaled sg11ing prlce less costs lo compl@le and 5811. Cost
comprisos direct materials and, wh8rè applicable, direcl labour costs and those overheads that hav8 beon
Incurred in bringing the slocks lo their presènt location and condition. Items held lor dlslribulion al no or
nominal consideration are measured the lower ol repla¢amgnt cost and cost.
Donated goods recEived by the charity's shop network, for resale, are not valued within Ihe financial
statements, as il is not piactical or possible lo reliably rn8asure the value of this stock at the yèar end.
1.10 Cash and cash gqulvalents
Cash and cash equiva19nts include cash in hand, d8p051ts held al call with banks, other 5hort-lerm liquid
inv8Sttllènls with original maluribe5 01 three months or less, and iiank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.11 Financial instrumènts
The charity ha5 91ected to apply the provlsions of Section 11 'B8sic Financial Inslrumenls, and Section 12
'Other Financial In51rurnonts Issues, of FRS 102 10 all ol ils financial inslrumenls.
Financial instruments are recognisèd In the charitys balarice sheet when (he charity becomes party to the
contractual provi810ns ol the inslrurn8nt.
Finan¢lal assets and liabilllies are offset, with the net amounts presented in thè financlal sialemenls, when
there is a legally enforceable right lo set off the recognis8d amounts and there 15 an inlenlioTr 10 Settle on a nel
basis or lo rgalis8 tha asset and Settle tho liability simLtltaneously.
Baslc financial assets
Basic finantial assels, which includ8 d&btors and cash and bank balances, are initially m8asured al
transaction price including transaction costs and are subsequently carried at amortised cost using the eff8clive
intèrèst method unless the arrangement conslilules a financing transaction, whère the transaction is
measured al the present valug ol th& future re￿ip1S discountod al a market rale ol int8r8st. Financial assets
classified as receivable within cine year are not amortised.
Basic flnanclal Ilablllll8S
Basic financial li8blllties, including creditors and bank loans arÉ initially recognised at transaction price unless
Ihe arrangement constitutes a financing transaGlion, where the dabt instrument is measured at the present
value of the future payments discounl8d at a market rate of interest. Financial liabilities classified as payable
wilhir) one yèar ale not amortlsed.
Debt instruments are subsequgntly carri8d at amortised cosL using the effective intere51 rate method.
Trade creditors are obligations to pay lor goods or servi¢es that have been acquired Sn the ordinary course ol
oparations from suppliers. Amounls payable are classified as cUr￿n1 liabilities il payment is due within ong
ygar or lèss. 11 not, they are presented as non-currenl liabilities. Trade creditors are r&oognisod initially al
transaction price and subsequently measured al amort¢3ed cosl using th8 8ff8ctlve interest method.
Derecognition of flnanclal114bilitles
Financial liabililigs are dgrecognisèd when the charity's contractual obllgations expire 01 are d15charg6d or
cancelled.
21

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEIVBER 2024
Acrountlng pollcies
Icontlnugdl
1.12 Employee b¢nafit5
The cost csf any unused hollday entitlement is recogr)ised in Ihe period in which the amployee's services are
rÉcsivad.
Termination bon&fits are recognised immedi8181y 8s an axpanse when the charity is demonstrably committed
to leiminalo the gmploymenl ol an employee or lo provid8 tatminalion benefits.
1.13 Retirement b¢neflts
Payments to defined contribution retirement b¢nelit schemes are Charged as an expense 38 they fall due.
Crltical accountlng gsllmate$ and }udgem¢nts
In the application of the charlly's accounting policies, the Iruslees are required to make judgemenls. eslimales
and assumptions about the carrying amounl ol assets and liabililigs that ai8 not readlly apparènl Irom other
sources. Th8 èslimales and associated assurnption5 are based on historical experienc8 and other laclors that
are considered lo bè rèlÉvant. Actual resulls may differ fiom these eslim8tes.
The 8Stimalès an￿ underlying assumptions are reviewed on an ongoing basis. RevisKins lo a¢Gounling
estimates are re¢ognis6d in the pèriod in which the estimate is revised wh6ra tho revision affects only that
pèrlDd, or in the period of Ihg revision alld future periods where the r8vision aff8els both current and lulure
periods.
Income from donatlon¥ and legacles
Uniestricted
fund5
2024
Unre$trlcted
funds
2023
DonatlOn5 and gifls
L8gacies
Grants
Nrtembership lees
117.543
664,325
1,897
875
99.289
530,645
11,750
784,640
641,684
Gr8nl$
RSPCA- Regional Board
Pètlood Bank Grant
RSPCA- HQ
RSPCA- HQ- Food Bank Giant
11,750
300
1,297
300
1,897
11,750
Branch legacy 5ch•m•
The charity is a memb8r ol the Branch legacy 8ch9me. which wa5 established with the object of assisting
blanches ol the RSPCA in maximising the amount they ieceive from bequests tnade directly to them, by using
the knowlèdga of the legacy dgpartment of the National Society lo handle the 3dministr8lion on bèhalf of the
8ranch. Th8 National Society makes an administration charge 013 10 ol the value ol the bequost lo the Branch
prior to ￿Mitting payment.
-22-

RSPCA HALIFAX. HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charltable actlvlties
Llnrèstrlet•d
fund5
2024
Unr8strictèd
fund5
2023
Provlslon of anlmal we5fare servlces
Inspectors and boarding income
A Trimal adoptioll income
Commission received
Animal Centre shop sales inc0rn8
Drugs rebate income
Dog training incom
Other income
68,037
39,681
16,142
96.544
2.519
30,748
38,744
13,653
104,734
2,737
1,893
40
52
222,975
192,549
Income from other trading a¢tivltl•s
Unre5trieletl Unrèstrictèd
funds
funds
2024
2023
Fundraising events
Shop income
124,062
1,333,224
119,088
1,37S.032
Other trading activities
1,457,286
1,494,120
ncome from Invtr$tmants
Unrestricted Unrestricted
fund8
funds
2024
2023
Divldend and Inte￿51 receivable on inv8Stmenls
Inler8St received on term deposit
13.307
48.287
13,636
36,980
61.594
50,616
-23-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Exp8ndlture on raising funds
Unr•strlcted Unrestrk¢ted
funds
fund¥
2024
2023
Fundralslng and publlclty
Branch Legacy Schèmè charges
Fundraising events costs
18,482
5.939
26,923
6,545
24,421
33,468
Tradlng costs
Charity shop operating costs
Charity shop staff G05ts
400,206
705.808
414.629
650,429
1,106.014
1,065,058
Total costs
1,130,435
1,098,526
-24-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charitablg aetivities
ProviÈÉon of Provlslon of
anlmal
animal
Wglfar4
welfare
sèrvieès
5orvl¢ès
2023
2024
Dlrect costs
Staff costs
Depreciation and impairmont
Animal cenlrg costs
Premises CDSts
Motor cosis
staff costs- Othgr
586,223
55.116
231.975
47.189
5,953
13,636
568,590
15,516
219,016
37.183
4,913
13.695
k 11
Volunteer costs
Office Costs
Irr8COV8r8ble VAT
Maintenance costs
Bank charges and fees
EARS grants paid
Professional legs
27
22,178
30,686
38.772
7,507
2,286
19,458
97
22,286
29.776
31,247
5,607
3,645
10,155
1,059.006
g61,726
Share ol support and 9ovornanc• costs Isoe note 91
Support
94,449
107,489
1,153,455
1,069,215
Analy$ls by fund
Unrestrlcted funds- general
1,153,455
1,069,215
Support costs allocatqd to activ6tl•s
2024
2023
Slaff costs
Depreciation
Computer repairs and maintenance
Governance costs
56,987
3,766
28.391
7,305
76.015
3,206
20.703
7,565
94,449
107,489
Analys•d between..
Provision of anlmal welfare services
94.449
107.489
25.

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Nèt mov•mont In funds
2024
2023
The net movement in funds is slalgd after chargingllcredilingl..
Fees payabl8 lor th9 audit ol the charity'5 financial 51al8ments
Depreciation of Dwned tangible fixed assets
(Profllllloss on disposal ol tangibl& fixed assets
7,305
58.881
12,5651
7,565
30,309
2,672
11 Trustee$
None of Ihe trustee5 lor any p#rsons connected with Ihernl received any remun8ration or b8nèlils from th6
charity during the year.
12 Employeès
The average monthly number ol employees during the year was..
2024
Number
2023
Number
Animal Cenlr8
Charity Shops
Branch Office Ilncluding lundraisingl
20
33
32
Total
60
60
Employmont costs
2024
2023
Waqes and salar(es
Social security costs
oth8r pension costs
1,233.739
89,652
25,627
1,189,891
80.717
24,426
1,349.018
1,295,034
There were no employeès whose annual rgmunerallon was more than £60.000.
Remuneration of key man89em•nt pèrsonnel
The r8mun@ralion ol key managetnent personnel was as follows.,
2024
2023
Aggregate c0rnpens8l￿n
149,531
175,817
-26-

RSPCA HALIFAX, HUDDERSFIELD. BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Other •xpandltura
Unr8Strict8d Unr8Stricttd
funds
funds
2024
2023
Nel loss on disposal ol lallgible lixtrd assets
12,5651
2,672
14 Galns and105395 on Investments
Unreslrlcted Unre$lii¢tgd
lunds
funds
2024
2023
GainslllossEsI arisin9 on.,
R6valualion ol investments
18.455
28,061
15 Taxatlon
The tharity is exempt from laxalion on ils activities because all ils income is applied lor charitable purposes.
16 Tanglbl8 flxgd assets
FTg4hold land
Loasehold FlxturA$ and
and bulldlng5 Improvempnts
Computers
Toial
¥ehlcle$
Cost or valuallon
Al 1 JanLJaiy 2024
Additions
Disposals
425.000
224,059
3,665
61,169
5,400
120,397
7,192
71,947
109,719
144.1841
902,572
125,976
144,1841
Al 31 December 2024
425,000
227,724
66.569
127,589
137,482
984,364
Depreciation and
Impalrment
Al 1 JanLJary 2024
Depreciation charged in the
year
Eliminated In respect ol
disposals
42,500
164,333
43,775
110,728
68,701
430,037
10.625
10,951
3,443
5,620
28,242
58.881
141,7501
141,7501
Al 31 December 2024
53,125
175,284
47,218
116,348
55,193
447,168
Carrying amount
Al 31 December 2024
371,875
52,440
19,351
11,241
82,289
537,196
Al 31 Dgrember 2023
382,500
59,725
17,392
9,658
3,246
472,531
27-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Tangible flxod assots
Icontlnuadl
Land and buildings wlth a carrying arnoLJnt of £382,500 werè r6v8lued at 1 August 2019 by Walker Slnglelon
Chartered Surveyors, indepondent valuers not conne¢ltd with th& ¢harily on the basis of market value. The
valuation conforms lo International Valuat￿n Standards and was based on recent market transactions on
a¥m's length terms for similar properties.
Al 37 December 2024. had the ievalued assets been carried at historic cost less accumulated depreciation
and acoumulated impairment losses. their carryin9 amounl would have been approximatèly E172,611 12023
£188,043).
17 Flxad assot Inv•stm•nts
Invostmanls
and deposits
Cost or valuatltsn
Al 1 January 2024
Valuation ch8ng8s
Disposals
1,673,843
18,455
11.250,0001
Al 31 Decembei 2024
442,298
Carrylng amount
Al 31 December 2024
442,298
Al 31 December 2023
1,673.843
18 Stocks
2024
2023
Finished goods and goods lor resale
24,088
31,246
Stocks indude anirnal related products Ileed, toys, equipment) and veterinary supplies, held by th8 eharily at
the year end.
19 Debtors
2024
2023
Amounts falllng due wlthin one year..
Trade dgbtors
Other deblor5
Prepayrnents and accrued income
18,437
11,311
753,115
10,975
14,127
391,850
782,863
416,952
-28-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Credltors.. amounts falling due withln one ytar
2024
2023
Olh9r taxation and social socurily
Trade creditor5
Other creditors
Accruals and delerred illcome
18,694
53,289
1,280
27,049
19,697
81,071
17,174
100,312
97,942
21 Retlrement beneflt schemas
2024
2023
Deflned contributlon s¢h9mes
Chaigg lo profil or Ios5 In mspèct ol defined contribution schemes
25.627
24,426
The charity OP8ralos a defined contribution pension schemg for all qualifying employees. The assels of the
scheme aT8 h8ld ssparately from those of the charity In an independently administered fund.
-29-

O**trOCD
<Ery
in o
ty)
ir)thY Or
r•
(Ci Lf) fo
0￿￿￿
c c c c
> J >
£ E £ C
n5
ooaa(J

RSPCA HALIFAX. HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Analysls of n•t assets belwetn funds
Unrestricted
fund$
2024
At 31 December 2024..
Tangible assets
Investments
Currenl assetsllliabililiesl
537,196
442,298
4,013,258
4,992,752
Unrestricted
funds
2023
At 31 December 2023-.
Tangible assets
Inve5tmenls
Currenl ass81s1lliabilitiesl
472.531
1,673.843
2,582,753
4,729,127
24 Op•ratlng lease ¢tsmmllmgnts
L¢ss•e
Al the reporting end dale the charity had oulslanding commitments for lulure minimum lease paytn8nts under
non-cancellable operaling18gs8s, which lall due as follows..
2024
2023
Within on8 year
Between two and live years
In over five y8ars
158,180
188,015
27,163
146,012
145.561
373,358
29t,573
L8ase commilmenls are made up ol..
Land and Buildings
commitments related lo the charity branch office and charity shop retail pr&mises amounting lo £389,010
Other operating leases
commitments related to offlce equipment 3rntsuntlng to £4,350
.32-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
25 Ev•nts aftor the reportlng datg
Durlng the year. Ihe Iwslee5 S8t up RSPCA Halilax, Huddeisfield. Bradford and district CIO (Charity number
12085641 which is a Charitable incDrporat8d organisation. With effect from 1 April 2025 all Cufrenl assets
and aGlivilios ol the cuirenl charity will be transferred to th¢ Clo.
26 Related party transactlons
Transa¢tlon$ wlth related partles
Duiing th8 year tha charity entered into the folbwtng transactions with related partles..
Sale of goods
2024
Purchase of gootls
2024
2023
2023
Olh¢r related par1193
63.497
36,298
10,483
33,488
63,497
36,298
10,483
33.488
L8gaeles In year
2024
2023
2024
2023
other related parties
664.325
530,645
664.325
530,645
Thè following amoijnls w8ie outstanding al the reporting and date..
Amgunts owed to rèlated
partles
2024
2023
Other related partles
740
5,602
The following amounts were outstanding al the r¢pDrting end dale..
Amounts owed by r81at•d
partles
Amounts owed by related
parties
2024
Balance
2023
Balanc•
Other related parties
675,550
248.965
675,550
248.965
-33-

RSPCA HALIFAX, HUDDERSFIELD, BRADFORD & DISTRICT BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
26 Rglated party transactions
Icontinugdl
Related parties dis¢los$d above are RSPCA head olfice and ottter 8ranGhes, the charity, is also a ragional
member DI Ihe National RSPCA Soeiely, and Iransacls with the National Society in regards lo both the receipt
ol goods and services and in the sale ol gocKls and service.
The National Society also administers the Branch Isg#cy scheme. which oversees and manages lega¢ies due
to individual branches, remittan￿S a￿ tr8nsferred to the Branch, once receiwed by National Society. The
income and amounts due fforn legacies are recognised in aceordance with the accounting pollcy. Legacy
rece1Pts are paid by RSPCA Hgad Office lo local branches in a timely manner
27 Cash labsorbed byllg•ngrat*d from operations
2024
2023
Surplus for the year
263,625
236,617
Adjustments for..
Investment income recognised in sl8temenl of financlal activities
(Galnllloss on disposal ol tangible fixed assets
Fair value gains and 1055es on inveslmenls
Depreclallon and impaifrnent of tangible lixed assets
161,5941
12,5651
118,4551
58,877
150.6161
2,672
128,0611
30,310
Movements In Working capltal..
Decreasellincreasel in stocks
Ilncreaselldecreasg in debtors
In¢r&aselldecreasel in creditors
7,158
1365,9111
2,370
12,2161
691,015
18,7821
Cash labsorbed byllgener&tBd from operation¥
1116,4951
870.939
28 Analy¥l¥ of changes in net funds
The Charity had no material debt duiing the year.
-34-