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 WOr￿StershIre 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 finan￿1 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• tn￿te•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 P￿VentIoN 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 reg￿n 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 Part￿Ular 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 aCtiV￿e5 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 legislat￿n 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 Wh￿e. Whilst thi5 public benefft is cfear. It is somety'ffes di1￿cUlt 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¢uff￿n( 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. htr*￿r. the Branch Secretary posi11¢￿ remains vacant. During the year. the branch trustees reviewed the financ¢al posIt￿ of the branch to k￿k 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, InCIL￿￿n9 pets whose trwners suller ill health or financlal dlfficultles or pa55 away. Anlmals In our care receNe veterinary treatment. vaccination. neutering, MIc￿ChIpPIng 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. Micr￿￿1pping 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 h￿hlIght 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•rf0M￿fic• 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¥a1￿ble due lo risin9 overall costs and needing to maintain a stable financial posititin. This was re¥l￿ed 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 be￿n the RSPCA'S ￿￿st Midlands Reg￿nal Board and Cats Protection which was kun¢hed in July 2019 stopped during 2024. The $d￿me allrmed cats belonging to qualifying owners who live in the wder West M￿landS (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 M￿hippIng 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 compan￿n 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 ber￿ffits. 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 In￿rr* re¢elved from Proceeds ol Crime12023'. £1.4081. which relates to the previous fraud C￿Mmitted 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 tr*at 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 aC￿unting 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 prov*Jed 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 year*nd12023.. £244,073). This level slyhdy exceeds our planned r￿nIeS 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 ff*lhods 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 ff*mbership 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 peO￿e 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 c0mff￿ttee election). RSPCA SHROPSHIRE BRANCH Trusts•s' Annual Report (¢fflthu• Year ended 31 December 2024 In addttion. the Committee may appjint a replaGement TrI￿tee 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 restitUt￿n 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 responsi1￿e for P￿paring 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 wh￿h 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 per￿J. 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 Stateff￿nt ol financial activiiies. statement of financial posrtion and the related notes, induding a summary of significant accounting polKies. The financial rePO￿ftg framewoth that has been applied in their preparabon s applicable law and United Kingdom Accounting Standards, including FRS 102 The Finanaal Repth￿ng Standard applicable in the UK and Republi¢ of Ireland (Uniled Kingdom Gererally Accepted A¢r￿Unting Prxtice). In our opinlon the flnancial stslen*nts-. grve a true and faK vi￿1 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