CHARITY REGISTRATION NUMBER: 225814 RSPCA SHROPSHIRE BRANCH Financial Statements 31 December 2024 E P ACCOUNTANCY SERVICES Accountants & Independent Examiner s Lawnhill New Inn Lane Shrawley Worcester WOrStershIre WR6 6TE
RSPCA SHROPSHIRE BRANCH Financial Statsments Year ended 31 D•c•mb•r 2024 Page Trustees, annual report Independent Examinerfs report to Ihe members Statement of financial actrvrties 11 Statement of financial posrtion 12 Notes to the finanaal statements 13 The followlng pages do not forni part of tho financlal statsmonts Detailed statement of financial activities 20 Notes to the detailed statement of financial activrties
RSPCA SHROPSHIRE BRANCH Trusteg5' Annual Report Year •ndod 31 December 2024 The trustees present their report and the finan1 ststements ol the charity for the year ended 31 December 2024. R•f•r•n¢• and admlnistrntiY• d•tslls R•qist•r•d ¢h4rity nam• RSPCA SHROPSHIRE BRANCH Chirty r•gistration numb•r 225814 Prln¢lp#l *>ffl Gonsal Fami rington Shrewsbury SY5 7Er Th• tnte•S Ms L 8eOford Ms N Crooffe Ms A Gabbitas Ms S M Mitchell Ms J Phillips Ms E Prestw Ms S Robertson Miss J Stringer, Chair PAS A Imgnair IApp)inled 26 June 20241 (Resioned 26 Jun8 20241 (Resigned 26 June 20241 (Aprdnted 26 June 20241 IApwinted 110e¢ember 20241 (Appointed 26 June 2024) A¢¢ountants E P Aceountar• SeNw Accountants & Independenl Examiners Lawnhill New Inn Lane Shrawley Worcester Worcestetshire IM16 6TE
RSPCA SHROPSHIRE BRANCH Trust•os' Annual R•pOrt1¢7¢edj Year ended 31 December 2024 IntroduGtlon The Trustees present their annual rewt together wlth the finardal statements of the Charty for the year 1 January 2024 to 31 December 2024. The Royal thiety for the PVentIoN of Cruelty to Animals Shropshire Branch. herein referred to as RSPCA Shropshire Branch (registered charity number 225814} Is an unincorporated charitable association and a separately reoisterf branch of the Royal Society for the Prevenljon of Cruelty to Animals (the National RSPCA {21909911. carying out its dire animal welfare Wofk within the regn ol Shrop5hife. The Branch is governed by the RSPCA Branch Rules. revised in 2018. The branch ¢omWed ts fourth year foll(>wing Ihe charity moving back into local •Jministration in 2021. Two ol the Iruslees from the previous year reswdned at the AGM in 2024. Five trustees were appointed by ¢harity members at the AGM In 2024. all of whom continued from the previous year. A fvrther tsvo trustees were ¢tropled during 2024. ObJ•ctlv•s and aGtSvhl•g . Pollcl•s and obl•etiv•8 The objectives of the 8ran¢h are to promle the work and objectives of the National RSPCA (Royal Soclety for the Prevenllon of Cruelty to Anlmals1219099)}- to promte kindness and lo prevent or suppress cruelty to animals by all lawlul means- with PartUlar referenL% to the area of the branch {Shropshlrel. In ac¢wdan¢e with the policies of the National RSPCA. The Trustees have reviv4ved the out¢ome5 and xhievements of our objectives and aCtiVe5 for the year. to ensure they remain fKused on our charitable aims, and continue to delNer benefits to thè public, We have complied wth Ihe duty under the Charities Act 2011 to have due regard lo the revised public benefit guidance published ty the Commission. Under the Charities A¢1 2011, the advancement of animal wellare is recognised as a distinct slatulory charrtable purpose. This legislatn and the Animal tIf0r¢ Act of the same year Indicate an acceptance by sKiety that treating living Grealures with compasspjn has a moral benefit for the public as a Whe. Whilst thi5 public benefft is cfear. It is somety'ffes di1cUlt to quanbfy and musl be balanced against any deln'ment. b. 8trat•gl•s for Ghl•vlng obJ•clfv•s respond to enquirres (both direct and via the National RSPCAS natronal caN centrel from the public about animals Ictalty. The public benefits from kn(y*ing that we can inleNene to assist animals In need wlthln the ShropshI regKIn. provide 5ubsidised neuten'ng and veterinary care (or companion animals bek)nging to Feople who Ilve In the branch area on means-tested beneffts. This work helps to ntrOl animal populations through neutering, and benefits tIK)se on means-tested benefrts by oiving them financial help to oblain veterinary care for companion animals, thereby pro)11n9 resporssible pet thvnership.
RSPCA SHROPSHIRE BRANCH Trusts•s' Annual Report f¢onthue Year ended 31 December 2024 Wthin the tertTts of our goveming do¢uffn( we support the National RSPCA. Vle pakl a Branch Contribution of £1,378 (2023: £1.378) lo the National RSPCA'S Regional Fund. È provide volunteeriNJ opportuniknes for those who wish to supFort our worf(. including fostering, fundraising and general a¢tivty. In 2024, our focus remained on vc4unteer recruitwenl including volunteer trustee positions. the brdnch recxuited a new Treasurer. htrr. the Branch Secretary posi11¢ remains vacant. During the year. the branch trustees reviewed the financ¢al posIt of the branch to kk at hThv branch animal space could be best utilised lo support the intake of cals that need rescuing. rehabilrtats'ng and hornIrv. ¢. A¢tlvltl•$ und•rt•k•n to a¢hl•v• obJ•¢tlv The Branch supports the National RSPCA'S Inspectors ty taking in, free of charge, mistreated or abandoned cats and small animals, InCILn9 pets whose trwners suller ill health or financlal dlfficultles or pa55 away. Anlmals In our care receNe veterinary treatment. vaccination. neutering, MIcChIpPIng and gre ossessed and rehabilitated for rehoming. This work helps to control the incKJence and spread of disease and suffering through va¢Ginab'on and neutering. Micr1pping also helps to ensure that11 a pet is losl, it ¢an be reunited with its ¢y•mer. We rehome cats. rabbits and guinea pigs currently in need at a Ithv cost to peop willing and able to have a companion animal. Whilst we recognise that companion animals provide measurable benefits to people's physical and mental heath, we conslder the provislon of pets as a subsidlary to the main charilable aim ol th15 serv. which is Io redu animal suffering. Our policy to Gharge a reasonabl• adoption fee for animals aims to hhlIght the ongoing per)nal and financial commitment of pet ownership. It would not be in Ihe best interests of animals and therefore would fall outside our obiectsves to rehoffo to those who wukl not affth them. A¢hl•v•m•nts ind p•rf0Mfic• Maln a¢hl•v•m•nts of ih• Chawfty In 2024, rehoming figures decreased and we cthitinued wlth rehoming of small anlmals. Throughout 2024, the branch had to limit the number of Cat pens a¥a1ble due lo risin9 overall costs and needing to maintain a stable financial posititin. This was re¥led during the year and the branch incie8sed Ihe number of pens due lo demand. This is regularty reviewed with the aim to polenlially increasing again. IAÈ rehabilitated and rehomed 86 cats and 1 rabbit in 2024. compared to 159 cat5. 7 rabbits and 3 guinea 0$ in 2023. The joint fvnded scheme ben the RSPCA'S st Midlands Regnal Board and Cats Protection which was kun¢hed in July 2019 stopped during 2024. The $dme allrmed cats belonging to qualifying owners who live in the wder West MlandS (including Shropshirel Can be neutered and microchipped for £5 at one of the vets who have enrolled into this scheff. The branch CA)ntlnued to offer neutering to pet owners in Shropshire that mel the branch criteria.
RSPCA SHROPSHIRE BRANCH Trust•?s' Annual Roport l¢tythu¢dJ Yoar •nded 31 Dgoember 2024 hope that the combinali¢)n of the neutering and MhippIng scheffe snd makuw sure all cats homed through Ihe branch are also neutered and microchipped he to reduce the number of unwanted and unplanned litters in the area. and aLs0 ensures th. If they were to go missing in the future, they can be reunited with their owners. wntinued to issue neutering vouchers for other compann animals. These vouchers give financial support towards the neutering costs for owned companion animals in the Shropshire area for those people who are on mean5-lested berffits. In 2024, we issued voJchets to support with financial asslstance towards the neutering Costs lor 47 owned dogs, 136 cats and 5 rabbits. in 2023 we Issued 44 vouchern towards the neutering of 29 owned dog5, 7 cats and 8 fabbits. The increase towards neutering costs was largely due to the ioinl funded Scher being withdrawn but also due to Increased demarKI lth members d the within the branch area. This year, the number ol vouchers we i5%d for our veterinary wellare assistance xheme towards the o)sts of emergency veterinary treatment wa5 for 45 animals- 23 dogs. 19 cats and 3 rabbits in 2024157 anlmals- 34 doqs. 21 cats and 2 tabbits in 20231. Fln4n¢lal r•vl•w Fln•n¢lal r•vl•w ol th• y••f In 2024, RSPCA Shropshire Branch recelved £21.816 from the C)0r-t)Qor grant from the National RSPCA12023'. £23.4431. Adoption fees made up most of the remainder of the branch's Income12024.' £5,550., 2023". £9.151}, in addition lo membership 5ub5cription5 and donation5 from members of the public12024.' £8.462,' 2023.. £5,580) and fundraising events12024. £2.566, 2023.. £5.1091 The branch received £3.28012023'. £1,238) from money kindty left io th& branch. No furth8r Inrr re¢elved from Proceeds ol Crime12023'. £1.4081. which relates to the previous fraud CMmitted against the charity. A slgnificanl VAT refund of £29.454 was received durlng the year as a Tr5uIt of wolk undertaken to identify un¢laimed input VAT. The branch's expendilure In 2024 was mainty spent on the animals who were taken into the branch's care to be rehabilitated and rehomed. wlth £49.04012023'. 101.0721 being spent on their veterinary treatment, prfvale trnarding costs and related c05ts. Direct Animal IAÈlfare 15 for financial as5istsn¢e las explained in the obje¢livesl and amounted lo £11,571 for 202412023.. £17,380). The RSPCA Shfopshire Branch's net expenditure over Inco was £16,41312023". £99,823). will continue to Identify sustainable sources ol income for the branch over the coming years to drNe predictable income up and allow for growth within Shropshire. b. Golng conc•rn After making appmpriate enquiries, the Tntstees have a reasonabk expectation trat the Charity has adequate sOurceS lo ¢ontinue in operational existen¢e for the tseseeable fijture. For this ason, they continue to adopt the going concem basis in preparing the financial statements. Further details regarding the adoption ol the going concem basis can be frJund in the aCunting policies. c. Roserv•s polky
RSPCA SHROPSHIRE BRANCH Trust••s' Annual R•port [1{1 Y•ar •ndod 31 December 2024 The Branch holds reserves in order that the levels of service provJed for animal welfare may be inlained should there be a reduction in incoming SourCes. Total closing funds at year end 2024 are £228.857 {2023.. £245.270). All funds held are dasrAfied as unrestncted fund5. Reserwes in thi5 context means funds that are free avaikble for th8 Branch's general purposes after all commitments are mel. The Trustees have considered the level of free resen$ Iiw wish to retain. approprk?te to the RSPCA Shropshire Branch's needs. A level of no fTvJre than 18 K)nthS expenditure has been deemed appropriate. This is ba%d on the RSPCA Shropshire Branch's size and the level of financial eommilments hekl, especialty the animals in the branch's care, and the welfare seNices offered to Yned animals in the Shropshire area. The Trustees aim to ensure that the RSPCA Shfopshire Branch will be able to conb.nue to lulfil its charitable objectives, even if there is a temporary shortfall in income or unexpected expenditu. The Tnjstees will endeavour not to set aside funds unnecessarily. The free reseryes stand al £228.857 at the yearnd12023.. £244,073). This level slyhdy exceeds our planned rnIeS of 18 ffonths exp¢ndItU. standing at 23 nK4nths at thls years level ol expeftdriu. Given the reduced level of free reserrfes, the branch wll ¢onbnue to explore sust•'nabk income methods. Reductions in expenditure may also need to be Considered in order to align more closely with ¢)ur su5tainabkn income fvjutes. Stru¢tur•, gov•rnan¢• and manag•m•nt Constltutlon Royal 80¢l•ty for th• Pr•v•ntlon ¢)f Cru•lty to Anlnu15 Shropshire Branch is a registered charity, number 225814, and is ¢onslituted as an unlncorFrfyated Charitable asso¢ialk)n. b. M•th¢)ds of •ppolntm•nt or •l•¢tlon ol Tru8t••s use a Var of fflhods to fawit Tru5tees- our m05t 5UCCe5slul route has been through trustee recruitment siles. and we also advefts'sed on our websrte. the NatDnal RSPCA website, social media. and a varlety of volunteer recrulimenl sites. The Branch conslttulion requires the Branch ffmbership to elect a committee annually at the Branch's AGM. The ekcted Commiltee must consisl of al least 5 and not mre than 14 people. all of whom musl be eligible Branch members (people who have been branch members for more than 3 months). Trustee candidates must be nominated in wribng by al 0$t 2 eligib branch memters. and they must Ctive more than 50% of the vole5 Qf the eligible branch members present and VDting at the AGM. The elected Branch Committee can also ¢OwOPt up to 3 persons {at any one tiff*} to serve as co-opted Trustees until the next AGM - these 3 peOe do not need to hold Brnnch membership (but they must not be members of another Branch, rKK people fe¢eived less than 50% of the vote at the last c0mffttee election).
RSPCA SHROPSHIRE BRANCH Trusts•s' Annual Report (¢fflthu• Year ended 31 December 2024 In addttion. the Committee may appjint a replaGement TrItee from amng the eligible Branch members to fill a vacancy formed rf an ele(#ed Trustee resvJns or their membership ceases. ¢. Flnanclal rfsk manag•m•nt The Trustees examine the major risks that are faced when they c4nsider their pLans for the utilisalion of the fesources of the Branch. The TnJslees consider that there are systems in pkce to mitigate the impact any risks may have on the activits.es of the Branch. The Trustees are mindlul ol their duty to seek restitUtn for the fraud committed agaln51 Ihe chartty, and are still working with the Police. who are takin9 action under the Fr¢eedS of Crime Act. IAbrk is ongoing to improve the awareness and reputation of the RSPCA Shropshire Branch. and the branch will continue to engage with lttal events, raise the profile of the branch. and pronv)te the support that the bran¢h offers, where Gon)na¥iTus re5trictDns all(yw.
RSPCA SHROPSHIRE BRANCH Trustees. Annual R•port 1¢MIlnu) Year ended 31 December 2024 Trusl••S' r•sponsibllltl•s stat•m•nt The trustees are responsi1e for Pparing the trustees. rewrt and the financLg1 statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practsce) The law applieAble lo charities in England and Wdles requires the charity trustees to prepare financial statements for each year whh give a true and fair view of the stste ol affairs of the ¢harity aThJ of the incoming resources and applKation of Tesources. of the charity kn that perJ. Approved by order of the members of the board of Truslees and signed on thelr behalf by: Date. 3-12r Ms L Bedford (Tru*e)
RSPCA SHROPSHIRE BRANCH Independent ExamiMr Report to the Membors of RSPCA SHROPSHIRE BRANCH Yoar ended 31 De¢•mber 2024 Oplnlon We have examined the financial statements of RSPCA SHROPSHIRE BRANCH for the ye4r ended 31 December 2024 which comprise the Stateffnt ol financial activiiies. statement of financial posrtion and the related notes, induding a summary of significant accounting polKies. The financial rePOftg framewoth that has been applied in their preparabon s applicable law and United Kingdom Accounting Standards, including FRS 102 The Finanaal Repthng Standard applicable in the UK and Republi¢ of Ireland (Uniled Kingdom Gererally Accepted A¢rUnting Prxtice). In our opinlon the flnancial stslennts-. grve a true and faK vi1 ol the stale of the chariiys affairs as at 31 December 2024 and ol Its incoming sOUrceS and appli¢ati¢)n of Trsources. including rts incOff and expendlture. for the year then ended; have been properly prepared in aecordance with United Kin9dom Generally Ac¢epted Accounting PraciKe: have been wepared In acc<xdance wllh the requlrements of the Chatities AGt 2011. R•sponslbllhl•8 ol trust••s As explalned more lully In the trustees, responslblllUe$ statemenL the truste•s ar¢ rgsponslblè for tho preparation of the financial statements and lor being sab"sfied that they give a true and falr view. and for such Intemal control as the tnJstees detemine is ne¢essary lo enable the preparalion of finan¢lal statements that are free from material misstatemenL whether due to fraud or error. Basls QI r•port We pOrt in respe¢t of wr examinalion of the Charity's ae¢ounts carried out under seclktrn 145 ol the 2011 Act and In carrylng out our examination we have followed the applicable dlrectlons gNen by the Charity Commission under wtkjn 145(5llb} of the 2011 Act. Matt•rn on whl¢h w• ar• r•qulrnd to i•port by •x¢•ptlon In the light of th• kn¢Ml•dge and understanding of the Charity and ils environffent obtaffted in the course of the examination, we have rt identified rnaterial misstslements in the tru5tees' pOrt. We have nothing lo report In tespeei of the following matters Sn relati¢)n to which the Charities Act 2011 requi$ us to report io yw11. In our oplnlon.. the informalDn given in the truste. report is irthnsisienl in any material reSFecl with the financial stalemefits; or ajequate arKounting records have not been kept.. or the financial statements are not in agreent wtth the acc)unting records and retums; or we have not receNed all the inlormation and expLgnations we require lor our examinats'on. We have no nCErnS and have come across no other mattets in COnnectn with the examinaltrjn lo which attention shoukl be drawn in this order lo enable a proper understsnding of the accounts to be reached.
RSPCA SHROPSHIRE BRANCH Independent Auditorfs Report to the Members of RSPCA SHROPSHIRE BRANCH {continue Year ended 31 December 2024 Us• of our r•port This report is made solely lo the charity's nxmbefs, as a trf)dy, in fjrdan with section 144 of the Charities Act 2011 and regulations made under seCtn 154 of that Act. Our work has been undertaken so that we might state to the Charity's members those matters we are required to stale to them in an examinatson report and for no other purpose. To the fulSt extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the Charity's members as a body, for our examinalv)n work. for this repoit or for the opinKins we have formed. EMmaaYne Plant MAA T CIPPd4 Dated.. 27.05.2025 E P Accountancy Services ountants & Independent Examiner Lawnhill New Inn Lane Shrawley INorcester Worcestershire WR6 6TE 10
RSPCA SHROPSHIRE BRANCH Statomont of FinanGial Activiti•s Year ended 31 Decomber 2024 2024 Untricted funds Total funds Total fijnds 2023 InGom• and •ndowm•nts Donations and legacies Charitable aclNities Other trading acttvities Investment in¢¢y Other income 7.154 31,954 7,1S4 31.954 2.566 1,357 34,302 5,507 33,905 5,109 1,047 2,742 1,357 34,302 77.333 Total In¢om• 77.333 48,310 Exp•ndltur• Expenditure on charitable acliviknes Totsl •xp•ndSlur• 9.10 93.746 93.746 148,133 148,133 93.748 93.746 N•t •xp•ndllur• ind n•t mov•m•nt In fvnds {16.413) {16,413) 199,823) R•con¢lllatlon of lunds Total fvnds brought loThvard Total funds ¢*rrf•d forwlrd 245.270 245.270 345,093 245,270 228.857 228.857 The statement ol financial aclivrts indudes all gains and k)sses recognised in the year. l income and expenditure derive from wntsnuing acts'vths. Th• ntst•s ¢)n pagu 13 to 19 forni part of thM• flnanclal stst•m•nts. 11
RSPCA SHROPSHIRE BRANCH Stat•mont of Flnancial Position 31 December 2024 2024 2023 Fixed #ss•ts Tangible fixed assets 1.197 Curr•nt a$s•ts Debtors Cash al bank and in hand 15 3,795 232.113 742 249,660 235.908 250,402 Cf•dltors: amounts falllng du• wlthln on• y•ar N•t curr•nt ass•ts 7.051 6,329 228.857 244,073 Total ass•ts l•s$ ¢urr•nt Ilablllll•s 228.857 245,270 N•t ass•ts 228.857 245.270 Funds of th• charlty Unre$tri¢ted fvnds 228.857 245,270 Total ¢h4rlty funds 228.857 245,270 These financial statements were approved by Ihe board oftrustees, authorised and slgned on behalf of the board by.. Ms L Bedford (Trustee) Thfr n•t•s ¢)n pages 13 tt+ 19 lorni part ofthese flnancl41 st4t•ments. 12
RSPCA SHROPSHIRE BRANCH Notss to th• Flnancial Statsments Year ended 31 December 2024 G•n•rAI Infomialion The charity is a public benefit entsty and a registered charity in England and Wales and 1$ unincorporated. The address af the principal offi¢e is Gonsal Fam. Dorrington. Shwsbury. Shropshire, SY5 7ET. Stat•m•nt of ¢•mpllan¢• These financial Statements have been prepared in compliance with FRS 102. The Flnanctal Reporting Slandard appli¢abJe in the UK and the Republ of Ireland,, the Statement of Recommended PraGttt appli¢able to Charities preparing their accounts in artordance wilh the Flnancial ReF4)rting Standard aptyicable in the UK and Reputllc of Iland {FRS 102) (Charit SORP IFRS 10211 and the charit Act 2011. A¢countlng poll¢l•s Basls of pr•paratlon The financial statements have been wepared on the historical ¢osl basis, as rrthified by the fevalualion of certain financk71 assets and liabililies and inv•stm•nl properti•s ffa5uréd at fair value through income or expendilure. The flnancial Statements are prepared In slerllng. whlch is the fvn¢tional currency of the entlty. Golng ¢onG•m Th•r• are no m8terrdl uncertalnlles about the charity's ablllty to continue. Fund accountlng Unrestri¢led funds arè available for use at the dis¢relp)n of the truslees to further any of the Crty'S purposes. In¢omlng r•sour¢•s All incoming resourc are included in the stateffnt of finan¢ial aetNilièS when entitleff*nt has pa55ed lo the charity,. Tt is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following speafic policies a applied to particular &2tegories of income". Income from donations or gfants is fecognised when there is evidence of ¢nIrtment to the gift, receipt is probable and its amount can be measured reliabty. Legacy Incorm is recognlsed when recelpt Is Probab and enlitbement Is establlshed. Income from donated goods is rmasured at the fair value of the goods unkss Ihls Is Impractlcal to measure reliably. in which case the value is derNed from the cost to the donor or the estimated resale value. Donated facilities and seNices are recognised in the accounts when received if the value can be reliabty measu. No amounts a included for the wntrSbuJon of general volunteers. IncoffE Irom contracts for the suppty of services is reccgnised with the delivery of the contraed service. This is classified as unrestricted fvnds unles5 there is a contractual requirement for il to be sFent on a particular purFQ5e and turned rf unspenL in whith case il may be regarded as restrlcled. 13
RSPCA SHROPSHIRE BRANCH Notss to th• Financial Statsm•nts Year •nd¢d 31 D•cemb•r 2024 RKourc•s •xp•nd•d Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure inGlude5 any VAT which cannot be lulty recovered. and is classified under headings of the statement of financial actlvlttes lo whlch It relates.. eXplture on raising lunds indudes the costs of all fvndraising activibe5. èvents, nonrfharitable trading activrties. ond the sale of donated goods. expenditure on Charitable activities includes all costs incurred by a ¢harrty in undertaking actNilies that frJrther its charitable aims for the benefit of its benefi¢iaries, including those support $ts and costs relab.ng to the goveman¢e of the charity appofts'oned to charitable actfvitw. other expenditure Irude5 all expenditure that Is neither related to raising fijnds for thè chaflty nor part of its expenditure on chartsble actfvities. Al costs are alkKated to expondilure ralegorles reflecting the use of thg resource. Dlrect costs attributable to a single activity are allocated direcuy to that xtivtty. Shared costs are apportlon¢d betsveen the acti¥ilies they contribute to on a asOnable. justifiable and nsIStent basis. D•pr•cl•tlon Depfeciation is calculated so as to write off the cost or valuation of on asse( less its residu•l value. over Ihe useful e¢onomic life of that asset as follows.. Plant and ma¢hir - 20% Strht line Flnan¢lal Instrum•nts The Charity only has financial assets and financial liabilities of a kind that qualify as baslc instruments. Basic financial inslnjments are inilialty reccgnised a5 transaction value and subsequentty measured at their settleffnt value with the exCeptn of bank bans whth are subsequentty wasured at arnorti58d cost using the effective interest method. Llabilltl•s and Provlslons Lobililies are recojnised when there is an obligation at the balance sheel date as a result of a past evenl. it is probable that a transfer of economic benefit will be required in settMent, and the aftnt of the settlement can be estimated reliabty. 14
RSPCA SHROPSHIRE BRANCH Notes to the Financial Statements (TrI Year ended 31 December 2024 A¢¢ountlng polkl•s {eonthiwd) D•fin•d conlributlon plans Contributions to defined contribution plans are recognised as an expense in the period in whh the related seNice is provided. Ppaid contributS are reo)gnised as an asset to the extent that the prepayment will ad to a reduction in lulure payments or a cash refvnd. hen ¢ontribuliMs are r*ot expected to b• settled wholty wrthin 12 month5 of the end of the reporting dale in which the employees render Ihe related seNice. the liability is TraSured on a discounted present value b$. The unwinding ol the discount is recogni5ed as an expense in the period in whlch it arises. 16
RSPCA SHROPSHIRE BRANCH Notes to the Flnancial Statemgnts (¢onllnwd) Year endod 31 December 2024 Donatlons and l•qacl•s Unrestrthd Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donatlons OonaliDns 3.874 3.874 4.269 4,269 L•gacl•s Legacies 3,280 7.154 3,280 1.238 1,238 7.154 5.507 5.S07 Charllabl• a1vIll•S UnrestsicW Total Funds Unrestricted T(*a Funds FuThds 2024 Funds 2023 Dwr to dLb)r OlectIonS Subscriptions and rnguLar glvkng Rehomlng fees 21.818 4.588 5,550 21.816 4,588 5,550 23.443 1.311 9,151 23.443 1,311 9.151 33.905 31,954 31.954 33.905 Oth•r tradlng a¢tlvltl•8 Unrestricted Total Fund$ Unrestrithd Total Funds Funds 2024 Funds 2023 Fundraislng events 2,566 5.109 5,109 Inv•slm•nt In¢•m• Unrestricted T•)Iil Funds Unrnstricted Total Funds Funds 2024 Funds 2023 Bank interest 1.357 1.357 1,047 1.047 Oth•r Incom• Unreslxthd Tolal Funds Unrestricted Total Funds Funds 2024 Funds 2023 Proceeds ol Crime inc4)me Other incoming resources 1,408 1,334 1,408 1,334 34.302 34.302 34.302 34,302 2.742 2,742 16
RSPCA SHROPSHIRE BRANCH Notes to tho Financial Statomonts (¢ontiTrued) Year ended 31 December 2024 Expondllur• on charftbl• •¢tfvlti•s by fund typ• Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Direct Costs Support costs 62.849 30.897 62.849 30.897 124.452 23,681 124,452 23,881 148,133 93.746 93.748 148.133 10. Exp•nditui• on GhafltabJ• aGtl¥ltl•s by ctl¥lty typ• undertaken directy Support Tolal funds c<Jsts 2024 Totsl fijnd 2023 Charitable actlvty 62.849 30,897 93,746 148,133 11. Analysls of support Costs Total 2024 Total 2023 Support costs 30,897 23,681 12. N•t •xp•ndltur• Nèt expendrture is stated after chargingllcreditingi: 2024 2023 DeplalJOn of tangl1¢ fixed asset5 334 13. 8tsff ¢osts The lolal slaff costs and employee beneffts for the rewting Per are anatysed as follows.. 2024 2023 Wages and salades Employer contributions to p8n$ion plan$ 16.239 217 15.000 16,456 15,194 The average head count of employees dLFring the year was 212023.. 21. No employee receNed empbyee beneffits ol m(Ke than £60.000 during V)e year12023". Nil). 17
RSPCA SHROPSHIRE BRANCH Notes to th• Financlal Stat•ments (eoftthu•d) Y•ar ended 31 Decèmber 2024 14. D•bto 2024 2023 Prepayments and accrued Inwme Other debtors 317 3.478 742 3.795 742 16. Cr•ditorn: amounts falllng du• wlthln on• y•ar 2024 2023 Trade credilors Lcnjals and deferred income 5,851 1.200 5.305 1.024 7.051 6.329 18. P•nslons and oth•r post r•llr•m•nt b•n•llts D•fin•d ¢onlrlbution plans The aft)Unt re¢ognised in income or expenditure as an expense in relatlon to defined conlrlbution plans was £21712023.. £1941. 17. Analysls of ¢hartt*bl• lunds Unr•strlGt•d funds At 31 D•c•mb•r 2024 1 January 2024 Incom Expendlture General fvnds - all funds 245.270 77.333 193.746) 228,857 At Al 31 December 2023 1 January 2023 Income Expenditure General funds- all fvnds 34S.093 48.310 1148.133) 245,270
RSPCA SHROPSHIRE BRANCH Notss to tho Financial Statemgnts f¢othu•d) Year ended 31 Dec•mr 2024 Analysls gf n•t •Ss•ts b•twMn fvnds Unrestn"¢ted Total Funds FurKI$ 2024 TarvJible fixed assets Current assets Creditors 55 than 1 year N•¢ ass•ts 235,908 7,0511 228.857 235,908 (7,051) 228.857 Unrestricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year N•t ass•ts 1,197 250,402 16.329) 245,270 1,197 250,402 (6.329) 245,270 19
RSPCA SHROPSHIRE BRANCH Manag•ment Inforniation Year ond•d 31 D•comb•r 2024 Th• lollowlng pag•s do not forni ol th• finan¢l#l stst•m•nts. 20
RSPCA SHROPSHIRE BRANCH Detailed Statsmènt of Finaneial A¢tiviti68 Year ended 31 Docembor 2024 2024 2023 Incom• and •ndowm•nts Danalions and l•gaci•s Donation5 Legacies 3,874 3,280 7.154 4,269 1,238 5.507 Charitbl• activitl•s Door to door colle¢lions Subscriptions and regular giving Rehoming fees 21,816 4.588 5.550 31.954 23.443 1.311 9.151 33.905 Oth•r tradlng actl¥ltl•s Fundraising events 2,566 5.109 Inv•stm•nt In¢om• Bank interest 1.357 1,047 Olh•r In¢orn• Prctee(Js of Crin inco Other incoming resources 1,408 1,334 2,742 34,302 34,302 Total Incom• 77,333 48,310 21
RSPCA SHROPSHIRE BRANCH D•tailed Stat•m•nt of Finan¢ial Activities Year ended 31 D•o•mber 2024 2024 2023 Exp•ndltur• Exp•ndilur• on ¢harttabl• aGtfvItI•s Wages and salaries Pension costs Rent Rates and water Light and heat Repairs and maintenan Insurance Other motorltravel costs Legal and professlonal fees Telephone Other office costs Depreciation Central Offi annual quota Printing, postage and stati¢)nery Suntjry expenses 16,239 217 16.683 32.347 12,309 1,500 422 1.833 4,336 332 474 15,000 45,854 54,124 17.380 6.OOD 1.824 2.114 1.484 318 334 1,378 1,378 51 5.625 1,469 93,746 148.133 ToLg1 •xp•ndltur• 93,746 148.133 N•t •xp•ndttur• {16.4131 199,8231
RSPCA SHROPSHIRE BRANCH Notss to tho Dotailed Statsment of Financial Activities Year onded 31 Do¢emb•r 2024 2024 2023 Exp•ndhur• on Gharltabl• a¢tlvltl•s Dlr•¢t Costs Activities und•rtak•n dlrecty Cattery fees Rehoming cats Direct animal welfare Donation5 to animal and wildlile charitses Foster costs 16.683 32,347 12,309 1.500 10 45.854 54.124 17,380 6.000 1.094 62,849 124,452 Support costs Staff costs Pension cost Insurance Volunteer mileage and other expenses Professional fees Tekphone Office and admlnistral*Jn Govemance costs Central offir£ annual quota Printing, Postage and stationery Sundry expenses 16.239 217 412 1.833 4.336 332 474 15.000 730 2.114 1,484 316 662 334 1,378 1,378 51 5,625 1,469 30.897 23,681 Exp•nd1r• on ¢harttabl• a¢ii¥ltl•s 93,748 148,133