RSPCA BURY & OLDHAM BRANCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Charity regislrallon number 226624

RSPCA BURY & OLDHAM BRANCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr D H8igh
Mr C Peart
Mrs D Peart
Ms S M Paterson
Mrs K Jakeman
Ms S Lunn
(Appointed 25 June 2024}
Charity number {England and Wales)
226624
Audltor
Champion Accounlanls LLP
7-9 Slalion Road
Heskelh Bank
Preston
Lancashire
PR4 6SN

RSPCA BURY & OLDHAM BRANCH
CONTENTS
Pago
Trustees, report
statement of liuslees, responsibililios
Independent auditor's report
8-10
statemenl of financial activities
Balance sheet
13
Statement of cash flows
14
Notes to the financial statements
15-26

RSPCA BURY & OLDHAM BRANCH
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Iruslees present Ihelr arbnual report and financial statements for the year ended 31 December 2024.
The financial slatemenls have been prepared in accordance wilh the accounting policies sel out In note 1 to the
financial slalemenls and comply with the chaiily's governing document, the Charities Act 2011, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republi¢ of Ireland" and the Charities SORP "AccoLJnling
and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}".
Obl8¢tlves and actlvltles
The Charity's objectives are lo promote the work and objeclives of the RSPCA in their Branch area. Namely to use
all lawful means lo prevent cruelly, promote kindness lo and alleviate suffering of animals.
The Trustees have reviewed the outcomes and achievements of our objectives and aclivilies for the year to ensure
that they remain focussed on our charitable aims and continue lo deliver benefits lo the public. We have complied
with the dLJly under the Charities Act 2006 to have due regard lo public benefit guidance published by the
Commission.
The Trustees have paid due regard lo guidance issued by the Charity Commission irb deciding what adivilies the
Charity should undertake.
Publlc beneflt
The Trustees have reviewed our objectives and activities for the year lo ensure Ihal they remain focused on our
charitable aims and continue lo deliver benefits lo the public. We consider we have complied with the duly under the
Charities A¢1 2011 to have due regard to the guidance on publi¢ benefit published by the Charity Commission and
that the Charity's activities as described below have mel the Charity Commissiorb's requirements.
Achlevements and performan¢e
Charltable actlvltles Animal welfare
The Animal Centre al Slrinesdale, Holgale Street, Oldham OL4 2JW has had 8 rnuch beller year than 2023 as we
were once again able lo recommence animal welfare activities ulilising the on-site veterinary facilities al the Animal
Cenlre. Given an improving financial position, we w&re able lo hire an additional member of staff lo support clinical
activities as well as formalise a conlraclual agreement with the on sile vel. All clinics were oversubscribed and if
lunds were available, we would be able lo carry out these serVi￿S tenfold.
)al allowed this reopening was the leasing of Ihe callery lo Cats Protection which has now been operational since
2024. The revenue from this has shored up our financial position and has allowed us lo fund this work which look
place throughout the calendar year. A furthering of this partnership is expected in 2025 as Cats Proleclion wishes to
arrange a formal conlracl for on-slle wellare provision. The leasing airangemenl has been slgned for three years
giving much needed level financial security.
We have been able lo promote the Anlmal Centre Manager Vikkl to the position of Branch Manager, and she now
overseos the entire branch operation as well as supervising clinical aclivilies. Her performance in the role during
2024 has been exemplary and we thank Vlkki for remaining loyal to the branch during what has been a very dilficult
period.
Finally, there has been publicity of the reopening of our animal welfare and support a¢livilies via local press and
social media, and we have been delighted lo see some of the individual financial contributions restart directly to the
branch.
Retall Opgratlons
The work undertaken by Carl Roberts conlinugs lo implement the retail strategy, and we have segn turnover
improve and underperformance of individual stores be tackled. Retail performance is up over 2023, and eBay
activity continues lo grow. The Trustees continue to be very proud and extremely gialeful lo all our retail staff for
their support.

RSPCA BURY & OLDHAM BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
We did not expand our retail operation as happened in 2023 preferring instead lo focus allenlion on those stores we
had and not spread the fixed level of support loo thinly. The two shops opened in 2023 continue lo ￿rfOrM well in
what remains a Challenging high street. Profitability al an individual shop level remains critical and continual cost
ieviews and shopping around for the best available deals for services and ulililies ensures we have a close cost
control on the conlribulions each store is making to the overall operation. Donations into our stores is a Cfilical factor
in our ability to b& profitable and these continue from the public, somelhing we are very grateful for. We take a
balanced view when reviewing store p&rforman¢e as some may not be as profitable bul are very lucrative in terms
of donation level and quality.
Volunteers
We are also exiremely indebted. as always, lo the volunteers who stjpport the Branch. As planned with the
eopening of the callery via the Cats Protection parlnership we were able lo invite back volunteers lo rejoin the
animal centre volunteering programme. The support of oui volunteers in our retail network has been instrumental in
enabling us to keep our staffing costs under control and we will continue this push going forward. Wilhoul these
volunteers the Branch would be unable lo run smoothly and lo undertake the amount of work Currently achieved.
This year the Charity had many volunteers each donating Ihelr personal lime and commitment. In lolal we had
19,302 hours of 8UPPOrt provided by volunteers.
Key Performance Indlcators
The Tiuslees monitor a range of key performance indicators al the monthly Trustees meetings. This helps lo assess
the financial performance of the Branch and effectiveness ol ou¥ activities against largels sel for the year. The
indicators monitored include thè following..
Key Performance Indicator
Retail Income
Gift Aid recovered
Retail Volunteer Hours
nimals Rehomed
nimals Neulered
Animals Microchipped
Animal Welfare Assistance
2023
£741,287
£62,214
17,213
29
29
28
2024
£893.723
£62,010
19.302
670
564
356
Flnanclal revlew
Flnanclal positlon
The financial slalemenls are as PTesented on pages 8 to 23 inclusive.
Prlnclpal fundlng sources
The principal funding source available lo the Charity during the year has continued to be our charity shop network
and from September 2024 from the lease revenue with Cal Protection.
Investment pollcy and oblectlves
As at 31st December 2024, the branch investment pollcy was-
Following the volatility in the stock market the majority of branch funds should be held in cash invested.
when appropriate, in longer term high interest deposit accounts or on the money market.
Our current resources are invested in a NalWe8t Reserye A￿unt. a Nalwest Business Account with a small
amount retained in a Slrinesdale Fund account.

RSPCA BURY & OLDHAM BRANCH
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
ReseN&8 poIIcy
The branch usually holds reserves in order that levels of service provlded for animal welfare may be mainlalned
should there be a reduction in incoming reserves. The Iruslees propose lo maintain the charily's reseNes al a level
which is al least equivalent lo 3 month's operational expenditure and have done so having regards lo ils manner ol
operation of likely funding streams. Reserves in this context mean funds that are freely available lor the Branch's
general purpose after all commitments have been mel. Tangible fixed assets such as property, vehicles and
equipment are therefore excluded from the calcijlalion of branch reserves.
An unexpected hil on the resetves ol the branch was continuing air conditioning breakdowns which rL)sl us several
thousand pounds bul had lo be done to ensure optimal lemperalure for animals in our care.
The Branch has tJnreslri¢led reserves of £218,854, after designating amounts already lied uplspenl on fixed assets,
for the year ending 31st December 2024. Such reserves represent around 2.8 months expenditure based on 2024
expenditure levels, including fundraising co8t8. Reslricled reserves of £3,000 relate lo a grant for veleiinarian
equipment to be spent in 2025.
Flnanclal Stablllty
The ongoing Cost of maintaining our Animal Centre ¢onlinues lo be funded from our retail income, Ihe Cats
Protection leasing agreeFnenl, our own resetves as needed and fundraising, when possible. The Trustees and
senlor management team will ensure that the Branch continues in 2025 to have slfong financial management lo
meet this additional financial challenge and lo ensure that the Branch remains financially viable wilhoul relian￿ on
legacy Income by the following means..
Eliminate waste and unnecessary expentliluie
Close unprofitable shopslor shops not fil for purpose
Open new shops with potential lo increase revenue
Focus on profitable sales {furnilure & eleclri¢al items)
Look al new ways to generate s8le8
Increase gift aided sales
Establish and mainlain a healthy portfolio of regular monthly donors
Strengthen links wlh the COTporale sector

RSPCA BURY & OLDHAM BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans for fulur& perlods
Our objectives al a high level for 2025 are
extend anirnal welfare activity under our RSPCA li¢en¢e
continue and look for opportunities to extend the close working partnership with Cats Protection
Relain our focus on retail operations being our key revenue stream, look to extend where suitable
Income Generatlon and Fundralsing
The Branch strategy continues to be that we are financially viable wilhoul reliance on unpredictable legacy income.
Income largels for 2024 increased. bul once again so did operating costs, the minimum wage rose again (and will
again in 20251 and the unprediclabllily of electricity ulilily costs continues to dominate. All of this is expected to
continue in 2025.
We continue lo be grateful for the flexibility of our staff and volunteers and recognise that against this backdrop
there were some excellent performan￿8 from some individual shops.
We will continue lo examine profilabilily on a shop-by-shop basis, and will lake decisions to close, relocate or
commence new oullels as appropriate. We wlll also use any retail profil over and above targel lo upgrade and
rebrand the shops the Branch decides to relain in line with the new RSPCA brandin9 for which we can also receive
Nation81 Society support. The Retail Operations Manager will continue lo closely manage performance and ensure
all shop managers have the training and opportunity to fulfil their polenlial.
As alway8, a key priority is to increase the numbeis of volunteers in the shops lo support paid colleagues and to
recruit additional Truslegs especially with experience and skills in finance and commerce. working with volunteers,
PR and marketlng.
Structure. governance and management
The charity is controlled by ils governing document, a deed of trust, and conslilules and unincorporated charity.
The Iruslees ¥Nho serve(J during the year and up lo the dale of signature of the financlal slalemenls were..
Mr D Haigh
Mr C Peart
Mrs D Peart
Mr T Jones
Ms S M Paterson
Mrs K Jakeman
Ms S Lunn
(Resigned 25 June 20241
{Appolnled 25 June 20241
Recrultment and appolntment of new trustees
The Board of Trustees feviews the ski118 and expertise on the Board at annual strategy events. Any gaps identified
may be specifically re¢ruiled for by placlng advertisements in the Branch charity shops. the local press, RSPCA
websites or by word of mouth. Applicants are interviewed by al least 2 members of the Board of Trustees and 51
successful ale invited to allend up to 3 Board meetings as observers after which time they may be irwited lo fill a
casual vacancy, be co-opted or be invited lo sland for election al the nexlAGM.
Trustee appointments are made in accordance with the 2012 Branch rules. A mSnimum of 5 and maximum of 12
Trustees are ele¢led annually by members of the Branch al the AGM. All elected Trustees musl be qualifying
Branch members and serve for one year with no limits on the number of consecutive years, service. Candidates for
election must be nominated in writing by at least Iwo eligible Branch members. Nominations must be delivered lo
the Branch Secretary at least 10 days before the dale fixed for the AGM and musl be accompanied by the
candidalg's wrillen Consent lo sland for election. At the AGM all candidates afe listed on the voting paper and every
eligible Branch member may cast a vote for each vacancy. To be elected candidates musl receive the votes of at
least 50 per cent of the eligible members present. If the votes are equal the available places are lo be filled by
resubmilling the names of tied candidates at the meeting as often as Is required lo achieve a clear result.

RSPCA BURY & OLDHAM BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Inductlon and tralnlng of new trustees
New Trustees are required lo allend an induction session with the Branch Partnership Manager to explain the role
and responsibilities of a Trustee. the structure of the RSPCA and the Branch and the work undertaken by the
Branch. New Trustees are given an induction pack including the 8ranch rules and other relevant documents and are
invited lo spend a day with the Operations Director al the animal centre to orienlale Ihem into the worklngs of the
Branch. They are also invited to visit the Branch's charity shops.
Allendance al up to 3 meetings before candidates are formally appolnled as Trustees is intended lo ensure potenllal
Tiuslees are sufficiently informed lo understand the role of a Trustee and the work of the Branch lo decide whether
to proceed with their candidalure and for the Branch lo decide whether candidates have the requirod skills and
experience.
Trustees are encouraged lo allend ielevanl training sessions.
The Trustees were incorporated in Janualy 2018 (allowing a foTm of legal slalus affiliated lo the Charily. allowing
legal documents. and the like, to be signed in Ihe name of the incorporated Trustees).
Remuneratlon pollcy
The Tiuslees consider the Board of Tiuslees and Branch Manager as comprising the key management personnel ol
the Charity in charge of directing and controlling the Charily and running and operating the Charily on a day-to-day
basis. Trustees give ol their lime freely and no Trustee remuneration was paid in the year.
Trustees are required lo disclose all relevant interests and register them in the minutes of the relevant meeting and
withdraw from decisions where a conflict of interest arlses.
All employees have the same conlracl of employmenl and terms and conditions with the ex¢oplion of Increased
nolice periods for senior employees, and for some an allowance lo covei associated travel costs.
Pension payments by both employee and employer are determined by slalule and are paid accordingly.
The arrangements for selling the pay and remuneration of the Chalily's key management personnel are as follows..
All remuneration pay scales foi the other key managemerbl personnel are sel by the Board of Trustees and are
benchmarked against other similar RSPCA posts and similar posts in the wider charity sector.
The Branch Manager and Retail Operations Managers, iemuneralion is reviewed annually by Ihe Trustees. Salaries
are sel within lh& scales agreed by the Board and the budget sel annually by the Board. Annu81 non-¢onsolidaled
performan¢9 relaled bonuses may also be awarded using the same criteria. We adhere lo UK Government
requirements for the payment of the nalional minimum wage.
Employment Pollcy
The Charity's policy is to Pfomole equality of opportunity lo all in employment and the selection process irrespective
of their gender, race, ethnic origin, disability, age, nalionalily. s8xuallty. marital status and social class. The Branch
opposes all forms of unlawful and unfair discrimination.
All employees and volunteers wlll be Irealed fairly and equally. Selection for employment, promotion, Iralnlng and
any other benefits will b& on the basis of aplilude and abilily. All employees will be helped and encouraged lo
further develop their full potential and the talents, and the iesources of the workforce will be fully ulilised to
maximise the efficiency of the organisalion.
Rlsk managgment
The Trustees have assessed the major risks lo which the charity is exposed, and are satisfied that systems are in
place lo mitigate and manage exposure lo the major risks. The major risks identified by the Trustees are recorded in
the Branch's risk register which Is reviewed on a six monthly basis.

RSPCA BURY & OLDHAM BRANCH
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Events slnce the end of the year
Infom)alion ielaling lo events since the end of the year is given in the notes lo the financial slalemenls.
Key Management Personnèl
During the year the Trustees delegated responsibility for the day-lo-day management of the charity lo the following
senior employees..
Vikki Walsh- Branch Manager
Carl Roberts - Retail Operations Manager
Ged Whileley- Finan￿ Offi¢er
The Iruslees, report was approved by the Boa¥d of Trustees.
Mr
Haigh
Trustee
Dale..
'Z£), io

RSPCA BURY & OLDHAM BRANCH
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Iruslees are responsible for preparing the Trustees, Report and the financial slalemenls in accordance with
applicable law and United Kingdom Accounting Standards {Uniled kn'ngdom Generally Acceple¢J Accounting
Praclicel.
The law applicable lo charities In England and Wales requires the Iruslees lo prepare financial stalemenls for each
financial year which give a true and fair view of the stale of affairs ol the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial slalemenls. the Iruslees are required lo..
select suitable accounling policies and then apply them ¢onsislenlly',
observe the methods and principles in the Charilies SORP",
make judgements and eslimales that are reasonable and prudent,.
stale whether applicable accounting standards have been followed, subjecl lo any material departures disclosed
and explained in the financial slalemenls., and
prepare the financial slalemenls on the going concern basis unless 11 is inappropriate lo presume that Ihe charily
will continue in opeialion.
The Iruslees are responsible for keeping sufficient accounting records that disclose wlh reasonable accuracy al any
lime the financial position of the charity and enable them lo ensure that the financial slalemenls comply with the
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and deleclion of fraud and other irregularities.

RSPCA BURY & OLDHAM BRANCH
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF RSPCA BURY & OLDHAM BRANCH
Qualifled oplnion
We have audited the financial slalemenls of RSPCA Bury & Oldham Branch Ilhe 'ch8rity'} for the year ended 31
December 2024 which comprise the slalement of financial activities, the balance sheet, the slalemenl of cash flows
and notes lo the financial slalemenls. including significant accounting poli¢ies. The financial reporting framework
that has been applied in their pieparalion is applicable law and United Kingdom Accounting Standards. includin9
Financial Reporting Standard 102 The Financial Reporting Standard applicable the UK and Republic of Ireland
(United Kingdom GenerallyAccepled Accounting Practice).
In our opinion. except for the possible effects of the maller described in the Basis for Qualified Opinion section of
our report, the financial statements..
give a true and fair view of the slate of the ¢harily's affairs as at 31 December 2024 and of ils incoming
resources and application of resources, for the year then ended..
have b&en properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accoTdance with Ihe Charities Act 2011.
Basls for quallfled oplnlon
This is the first year we have been appolnled as auditors of the chaTily. We weTe unable lo obtain sufficient
appropriate audit evidence regarding the opening balances as al l January 2024. Specifically, we were unable lo
corroborate the broughl-forward figures for fixed assets, reserves. and certain current asset and liability balances by
reference to independent documentation or Ihird-party confsrmalions.
As a result, we were unable to determine whether adjuslmenls might have been necessary In respect of the resulls
ol activities and cash flows reported in Ihe Slalemenl of Financial A¢livilies for the year ended 31 December 2024,
and the comparative information presented. Our audit opinion on the current year's financial slalemenls is therefore
qualified because of the possible effects of this maller on the Comparability of the current year's figures with those ol
the prior year.
We conducted our audit in accordance wlh International Standards on Audillng (UK) {ISAs IUKII and applicable
law. Our responsibilities under those slandaids are further described in the Auditors responsibilrfies for the audil ol
lh& financial slalemenls section of our report. We are independent of the charity in a¢¢ordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical
Standard. and we have fu5filled our other ethical responsibilities in accordance with these requirements. We believe
that th8 audit evidence we have obtained is su(ficienl and appropriate lo provide a basis for our qualified opinion.
Concluslons relatlng to golng concern
In auditing the financial slalemenls, we have concluded that the Iruslees, use of the going concem basis ol
accounllng in the preparation of the financial ststemenls Is 8PPTopriale.
Based on the work we have performed, we have not id&nlified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to Continue as a going
concern for a period of at l&asl ￿e1ve months from when the financial slalemenls are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect lo going concern are descrlbed in the
relevant sections of this report.

RSPCA BURY & OLDHAM BRANCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RSPCA BURY & OLDHAM BRANCH
Other Information
The other information comprises the Information included in the annual fepDrt other than the financial slalemenls
and our audilovs ieport Ihereon. The Iruslees are responsible for the other information contained within the annual
report. Our opinion on the linancial slalemenls does not cover Ihe other information and we do not express any form
of assurance ¢on¢luslon Ihereon. Our responsibility is lo read the other Information and, in doing so, consider
whelhei the other information is materially inconsislenl with the financial slalemenls or our knowledge obtained In
the course of the audit, or otherwise appears lo be materially misslaled. If we identify such material inconsistencies
or apparent material misslalemenls, we are required lo determine whether this gives rise lo a malerkql misslalemenl
in Ihe financial slalemenls themselves. 11. based on Ihe work we have performed. we conclude that there is a
material misslalemenl of this other information. we are required to report that fact.
We have nolhing lo report in this regard.
Matters on whlch we are requlred to report by exc&ptlon
In respect solely of the limilalion on our work relating lo the Inability lo oblaln sufficient approprlale audit evidence
regarding the opening balances as described above..
we have not obtained all the information and explanations that we considered necessary for the purpose of
our audit., and
we were unable lo determine whether sufficient accounting records had been kept.
We have nothing lo report In respect of Iho following mallers relation to which the Chartlies (Accounts and
Reports) Regulations 2008 requires us lo report lo you if, in our opinion..
the information given in the financial slalemenls Is inconsislenl in any material respect with the trustees,
report., or
the financial slalomenls are not in agreement with the accounting records.
Responslbllltles of trustees
As explained more fully in the statement of Iruslees. responsibilllies, the Iruste&s are responsible for the preparation
of the financial slalemenls and for being satisfied Ihal they give a true and fair view, and for such internal control as
the Iruslees determine is necessary lo enable the preparation ol financial slalemenls that are free fiom material
misslalemenl, whether due lo fraud or error. In preparing the financial slalemenls, the Iruslees are responsible lor
assessing the charity's ability lo continue as a going concern, disclosin9, as applicable. mallers related lo going
concern and using the going concern basis of a¢counling unless the Iruslees either intend lo cease operations, or
have no realistic allernalive bul lo do so.
Audltor'5 responslbllltles for the audlt of the flnanclal statements
We have been appointed as auditor under section 144 01 the Charities Acl 2011 and report in accordance wlh the
Act and relevant regulations made or having effect Ihereunder.
Our objectives are lo oblaln reasonable assurance about whether the financial slalemenls as a Who￿ are free from
material misslalemenl, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always delecl a material misslalemenl when il exists. Misslalemenls can arise from fraud or
error and are considered maleiial if, individually or in the aggregate. they could reasonably be expected lo infiuen
the economic decisions of users taken on the basis of these financial slalemenls.
The exlenl lo which our procedures are capable of delecling Irregulaiilies, including fraud, is delalled below.

RSPCA BURY & OLDHAM BRANCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF RSPCA BURY & OLDHAM BRANCH
In identifying and assessing iisks of material misslalemenl in respect of iriegularilies, including fraud. we considered
the laws and regulations most relevant lo the charily. These include the Charities Act 2011, the Charity SORP {FRS
1021, employment law, health and safely requirements, and other regulallons and guidan￿ issued by the Charity
Commission.
We obtained an understanding of how the Iruslees and senior management oversee compliance wlh these
frameworks. We also made enquiries of managemenl and those charged with governance, reviewed board minules,
and inspe¢led correspondence with regulators.
Our audit procedures lo respond lo identified risks included.. journal entry lesling. challenging key accounting
eslimales and judgements, reviewing the design and implemenlalion of relevant controls, and testing the
iecognilion of income and expenditure. We also considered whether there was evidence of bias in accounting
estimates or of transactions outside the ordinary course of business.
Because of the inherent limitations of an audit, there is an unavoidable risk that we may not delecl all irregularities.
including fraud. This risk increases the further removed non-compliance is from the evenls and liansaclions
refle¢led in the financial slatemenls. such as breaches of regulatory requirements. or where management has
overridden controls.
A further description of our responsibilities Is available on the Financial Reporting Council's website at.. htlps'.11
www.frc.org.uklauditorsresponsibililies. This description forms part of our auditor's report.
other matters
Your allenlion is drawn to the fact that the charity has prepared financial slalemenls in accor(Sance with "Accounting
and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo ch2rilies preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" las
amended) in preference lo Ihe Accounting and Reporting by Chaiilies.. Slalemenl of Recommended Practice issued
on 1 April 2005 which is ieferred to in the exlanl regulations bul has now been withdrawn.
This has been done in order for the financial statements lo provide a true and fair view in accordance wilh current
GenerallyA¢¢epled Accounting Practice.
Use ofour report
This report is made solely lo tho charity's trustees. as a body. in accordance wilh Part 4 of the Chaiilies (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate lo the charity's Iruslees
those mallers we are requifed lo slate to them in an auditor's report and for no other purpose. To the fullest exlenl
permilled by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's
trustees as a body. for our audit work, for this report, or for the opinions we have formed.
P9ter Buck FCA, DChA (Senlor Statutory Audltorl
For and on behalf of Champion Accounlanls LLP, SlaluloryAudilor
Chartered Accountants
7-9 Slalion Road
Heskelh Bank
Preston
Lancashire
PR4 6SN
Dale:
Champion Accounlanls LLP is eligible for appointment as auditor of the charity by virtue of ils eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2006.
io-

RSPCA BURY & OLDHAM BRANCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Current flnanclal year
Unrestrlcted Unrestrlcted
funds
funds
general deslgnated
2024
2024
Restrlcted
funds
Total
Total
2024
2024
2023
Notes
Income and endowments from..
Donations and legacies
Charitable activities
Other Iradlng aclivilies
Investments
Other income
139.110
28,184
857,790
1,720
8,891
3,000
142,110
28.184
857,790
1,720
8,891
118,781
7t7
755,744
630
420
Total Income
1.035.695
3,000
1,038,695
876.292
Expelldlture on:
Raising funds
Charitable activities
827,058
109,728
827,058
147,229
831,793
44,374
37,501
Total expenditure
936,786
37,501
974,287
876.167
Net Incomellexp&ndlturel
98,909
137,5011
3,000
64.408
125
Transfers between funds
12.6151
2,615
Nat movement In funds
11
96.294
134,8861
3,000
64,408
125
Reconclllatlon of funds:
Fund balances al l January 2024
119,945
1,463,242
1,583,187
1.583,062
Fund balances at 31 Dgcember
2024
216,239
1.428,356
3,000
1,647,595
1,583,187
The slalemenl of financial aclivilie8 includes all gains and losses recognised in the year. All income and expendilure
derive from continuing aclivilies.
11

RSPCA BURY & OLDHAM BRANCH
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOIVIE AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Prlor flnanclal y&ar
Unrestrlcted Unrestricted
funds
funds
general deslgnated
2023
2023
Total
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other trading aclivilies
Investments
Other income
118,781
717
755,744
630
420
118.781
717
755,744
630
420
Total income
876,292
876.292
Expendlture on..
Raising funds
Charitable activilies
831,793
7,860
831.793
44,374
36,514
Total expendlture
839,653
36,514
876.167
Net In¢omellexpendlturo1
36,639
136,514)
125
Transfeis between fund5
(18,573)
18,573
Net movement In funds
11
18,066
117,941)
125
Reconclliatlon of funds..
Fund balances al 1 January 2023
101.879
1.481.183
1,583.062
Fund balances at 31 Decembèr 2023
119,945
1,463,242
1,583,187
12-

RSPCA BURY & OLDHAM BRANCH
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
15
1,413,355
1.448.242
Current assets
Stocks
Debtors
Cash al bank and in hand
16
17
10.000
82,574
188,890
10,000
65,533
133,088
281,464
208.621
Creditors: amounts falllng due wlthln
one year
18
147,224)
173.6761
Net current assets
234,240
134,945
Total assets less current Ilabilitles
1.647,595
1,583.187
The funds of the charlty
Reslri¢led income funds
Unreslricled funds- general
Unreslrlcled funds- designated
19
21
20
3.000
216,239
1.428.356
119.945
1,463,242
1,647,595
1,583,187
The financial statements were approved by the Iruslees on .........................
Haigh
Trustee
Mrs D Peart
Trustee
13-

RSPCA BURY & OLDHAM BRANCH
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operatlng actlvltles
Cash generated from operations
24
56,697
38,257
InvBstlng actlvities
Purchase of tangible fixed assets
Investment income received
12,615)
1,720
{3,5731
630
Net cash used In inveytlng actlvltl&s
{8951
12.9431
Net cash generat8d from flnanclng actlvltles
Net Increase In cash and cash equlvalents
55,802
35,314
Cash and cash equivalents at beginning of year
133,088
97,774
Cash and cash equlvalents at end of ygar
188,890
133.088
14-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
Charlty Informatlon
RSPCA Bury & Oldham Branch is a local branch of Ihe national RSPCA organisalion. It Is controlled by il's
governing document which is the RSPCA branch rules and is an unlcorporaled chalily.
1.1 Accountlng convention
The financial slalemenls have been prepared in accordanco wSlh the charity's governing document, the
Charities Act 2011, FRS 102 °The Financial Reporting Siandard applicable in the UK and Republic ol
Ireland" I'FRS 102,1 and the Charities SORP 'Accounling and Reporting by Charities.. Slalemenl ol
Recommended Pfaclice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in Ihe UK and Republic of Ireland {FRS 1021" (effective 1 January 20191. The
charity is a Public Benefit Enlily as defined by FRS 102.
The financial slalemenls have departed from the Charilies (Accounts and Reportsl Regulations 2008 only lo
the exlenl required lo provide a true and fair view. This departure has involved following the Slalemenl ol
Recommended Practice for charities applying FRS 102 rather than the version of the Slalemenl of
Recommended Practice which is referred lo in the Regulations bul which has since been wllhdTawn.
The financial statements are prepared in sterling, which Is the functional currency of Ihe charity. Monetary
amounts in these financial slalemenl8 are rounded lo the neare81 £.
The financial slalemenls have been prepared under the historical cost convention, modified lo include the
revaluation of freehold properties and lo include investment properties and certain financial instruments at falr
value. The principal accounling policies adopted ale sel out below.
1.2 Golng concern
Al the lime of approving the financial statements, Ihg Iruslees have a reasonable expectation Ihal the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees
continue lo adopt Ihe going concern basis of accounting in preparing Ihe financial slalemenls.
1.3 Charltabl& funds
Unreslricled funds ale available for use al the discretion of the Iruslees in furtherancg of Iheif charitable
obleclives.
Designated funds are free ieserves that have been designated by the Iruslees ftir specific purposes. These
are furtheT disclosed in the notes lo the accounts.
Reslricled funds are subject to Specific conditions by donors or grantors as lo how they may be used. The
pulposes and uses of the reslricled funds are sel out in the notes lo the financi81 slalemenls.
Endowment funds are subject lo specific conditions by donors that the capital musl be maintained by the
charity.
1.4 Incomg
Income is recognised when the charity is legally enlilled lo il after any performance conditions have been mel,
the amounts can be measured reliably, and il is probable that income will be re￿ived.
Cash donations are recognised on receipt. Other donations are re¢ognised once the charity has been notified
of the donalion, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation.
Legacies are recognised on receipt or othe￿iSe if the charity has been notified of an impending dislribulion.
the amount is known, and receipt is expected. If the amount is not known. the legacy is Irealed as a
conlingenl asset.
15-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policles
IContlnued}
1.5 Expendlture
Expendilufe is recognised once there is a legal or conslruclive ob1igalion to transfer economic b&nelil to a
third party, il is probable that a transfer of economic benefits will be required in selllemenl, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dii&t costs and
shared Costs. including support costs involved in undertaking each a¢livily. Direct costs allribulable lo a single
activity are allocated directly lo that aclivily. Shared costs which ¢onlribule to more than one activity and
support costs whi¢h are nol allribulable lo a single activity are apportioned between those activit￿5 on a basis
consistent with the use of resources. Central staff costs are allo¢aled on the basis of time spent. and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tanglble flxed assets
Tangible fixed assels are initially measured at cost and subsequently measured al cost or valuation, nel ol
depreciation and any impairment losses.
Depreciation is recognised so as lo wrlle off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold property
Short Leasehold
Plant and machinery
Computer equipment
Motor vehicles
2% on cost
33% on cost
15Yo on ¢osl
15Vv on cost
25Yo reducing balance
The gain or loss arising on the disptss81 of an asset is determined as the difference between the sale proceeds
and the carrying value of th& asset, and is recognised in thè slalemenl of firkanclal aclivilies.
1.7 Impalrment of flxed assets
Al each reporting end dale, the charity reviews the carrying amounts of ils tangible assets lo determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is eslimaled in order to determine the exlenl of the impairment
loss lil any).
1.8 Stocks
Stocks are slated al the lower of cost and estimated selling price less costs lo complete and sell. Cost
comprises direct materials and. where applicable. direct labour costs and those overheads that have been
incurred in bringing the stocks to their present location and condition. Items held for distribution al no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and dislribulion.
1.9 Cash and cash equlval&nts
Cash and cash equivalents include cash in hand. deposits held al call wilh banks. other short-lerm liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
16-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
IContlnued}
1.10 Flnanclal Instruments
The charity has elected lo apply the piovisions of Seclion 11 'Basic Financial Inslrumenls, and Section 12
'Olher Financlal Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
conlraclual provisions of the inslrumenl.
Financial assets and liabilities are offset, wlh the nel amounts presented in the financial slalemenls. when
there is a legally enforceable iighl lo s&1 off the recognised amounts and there is an intention lo sellle on a nel
basis OT lo realise the asset and sellle the Ilabilily simullan8ously.
Basic flnanclal assets
Basic financial assets, which include deblors and cash and bank balances, are Initially measured at
transaction price including transaction costs and are subsequently cariied at amortised cost using the effective
interest method unless the arrangement conslilules a financing Iransaclion, where the transaction is
measured al the present value of the future receipts discounted al a market rale of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financlal Ilabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al Ir8nsacllon price unless
the airangemenl Conslilules a financing Iransaclion, where the debt inslrumenl is measured al the present
value of the fulure payments discounted al a market rale of inleiesl. Financial liabilities classified as payable
within one year are not amortised.
Debt inslrumenls are subsequently cairied al amortised cost, using the effective interest rale method.
Trade credilois are obligations lo pay for goods or services that have been acqulred in the ordinary course of
operations from stjppliers. Amounts payable are Classified as current liabilities if payment is due within one
year or less. If not, they ale presented as non-¢Ufrent liabilities. Trade creditors are recognised initially al
transaction pl1￿ and subsequently measured al amortised cost using the effective interest method.
Derecognition of financlal Ilaljilities
Financial liabllilies are derecognised when the charity's conlraclual obligations expire or are discharged or
cancelled.
1.11 Taxatlon
The chafily Is exempl from lax on ils charitable aclivilies.
1.12 Employee benBfSts
The cost of any unused holiday enlillemenl is recognised in the period in whlch the employee's servlces are
received.
Termination benefits are recognised Immediately as an expense when the charity is demonslrably commllled
lo lerminale the employment of an employee or lo provide termination benefits.

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Crltlcal accounting estlmates and ludgements
In the application of the charity's accounting policies, the Iruslees are required lo make judgements. eslimales
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered lo be relevant. Actual resu118 may differ from these estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donatlons and legacles
Unrestrlcted Reytrlcted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Legacies
Grants
79.933
36,761
22,416
79.933
36.761
25,416
76,861
18,936
22,984
76,861
18,936
22,984
3,000
139,110
3,000
142,110
118,781
118,781
Grants
RSPCA Door lo Door
grant
Other
21.816
600
21,816
3,600
22,984
22,984
3,000
22,416
3.000
25,416
22.984
22.984
Income from charStablB activllles
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Anlmal centre
Sale of goods
Charitable rental income
717
28,184
28.184
717
18-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from other tradlng actlvltlos
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Fundraising events
Shop income
11,936
845.854
10,226
745.518
Other trading activities
857,790
755.744
Income from Investments
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Interest receivable
1.720
630
other Income
Unrestricted Unrestrlcted
funds
funds
2024
2023
Other income
8,891
420
ExpDndlture on ralslng funds
Unrestricted Unrestrlcted
funds
funds
2024
2023
Tradlny cost8
Staff costs
Support costs
543,297
283,761
513.527
318.266
827,058
831.793
19-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expendlture on charStabl& actlvltles
Anlmal
centre
2024
Animal
centre
2023
Dlrect costs
Depreciation and impairmenl
Profil share
37,501
9.324
36,514
7.860
46,825
44.374
Share of support and governance costs (see note 101
Support
100,404
147,229
44,374
Analysls by fund
Unreslricled funds- general
Unreslricled funds- designated
109,728
37.501
7.860
36.514
147,229
44,374
10 Support costs allocated to actlvltle5
2024
2023
Purchases
Gift aid oxpendilure
Rent and rates
Insurance
Heal and light
Other general premises expenditure
Vehicle costs
Telephone and inlernel
Bank charges and Interest
Governance costs
5.999
6.534
148,326
6,740
56.247
123,330
8,608
16,648
3.607
8.126
5,815
7,443
144,828
5,696
49,380
69,422
10,414
14,666
436
10,166
384,165
318.266
Analysed betw&en:
Fundraising
Animal centre
283,761
100,404
318.266
384.165
318,266
During the previolts year all SUPPDrt and goveinance costs were allocated 100% to fundraising 8clivilies. This
was as a result of a reslrucluring being undertaken which led lo the temporary cessation of boarding aclivilies.
-20-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11
Net movement In funds
2024
2023
The nel movement in funds is slated after chargingl{credilingl:
Fees payable for the 8udil of the charity's financlal slalemenls
Depreciation of owned tangible fixed assets
9.500
37,501
8,727
36,5f4
12 Trustees
None of the Iruslees {or any persons connected with them) received any remuneration or benefits from the
charity during the year.
13 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
30
Employment costs
2024
2023
Wages and salaries
543,297
513.527
The key management personnel of the ¢harily during the year comprised the Trustees. Finance Officer. Retail
Operations Manager and Ihe Branch Operations Manager. The lolal employee benefits of Ihe key
management personnel of the charity were £89,07812023.' £65,959)
There were no employees whose annual remuneration was more than £60.000.
14 Taxatlon
The charity is exempt Iiom laxalion on ils a¢livilies because all ils income Is applied for charitable purposes.
-21

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEIWBER 2024
16 Tanglble flxed assets
Freehold
PToperty
Short
Leasehold
Plant and
machlnery
Computer
8qulpment
Motor
vehlcl8s
Total
Cost
At 1 January 2024
Additions
1,662,978
159.512
34,775
54.273
2.615
51.940 1,963,478
2,615
Al 31 December 2024
1,662,978
159,512
34,775
56,888
51,940 1,966,093
Depreclation and
Impalrment
Al 1 January 2024
Depreciation charged in the
year
221,855
159,511
31,142
54.273
48,456
515.237
33,260
626
131
3,484
37.501
At 31 December 2024
255,115
159.511
31.768
54,404
51.940
552.738
Carrylng amount
At 31 December 2024
1.407,863
3.007
2.484
1,413,355
Al 31 December 2023
1,441,123
3.635
3,483 1,448,242
Included within freehold property is land costing £IOO,000 which is not depreciated.
16 Stocks
2024
2023
Flnished goods and goods for resale
10,000
10,000
17 Debtors
2024
2023
Amounts falllng due wlthin one year:
Other debtors
Prepayments and accrued incomè
56.992
25,582
32,747
32,786
82.574
65,533
-22-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Credltors: amounts falling due wlthln one year
2024
2023
Trade creditors
Other credilois
Accruals and deferred income
21.125
1,874
24,225
53.134
20.542
47,224
73.676
19 Restrlcted funds
The reslricled funds of the charity comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as lo how they may be used.
At 1 January
2024
Incomlng
resources
At31
December
2024
Jean SainsburyAnlmal Welfare Trust
3.000
3,000
The Jean Sainsbury Animal Welfare Trust balance relates lo a grant received for a new lamp in the Animal
Theatre.
20 Unrestrlcted funds - deslgnatfyd
These are unreslricled funds whlch are material lo Ihe charills aclivllles.
At 1 January
2024
Resource$
expended
Transfers
At31
December
2024
Designated - Fixed Assets
Designated - Fulure charilable 8ctivllie8
1,448.242
15,000
137,5011
2.615
1,413,356
15.000
1,463,242
{37,5011
2.615
1,428,356
Prevlous year..
At 1 January
2023
Resources
expended
Transfers
At31
Decembgr
2023
Designated- Fixed Assets
Designated - Future charitable acllvllies
1.481.183
136,514}
3.573
15.000
1,448,242
15.000
1.481,183
{36,5141
18.573
1,463,242
-23-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Unrestrlcted funds - do$lgnated
Icontlnuedl
The Designated Fund represents the net book value of unreslricled assets which do not consist of liquid
balances.
A further £15.000 has been designated lo safeguard the charitable activities of the charity.
21 Unrestrlcted funds
The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been sel aside out of unreslricled funds by the Iruslees for spe¢ifi¢ purposes.
At 1 January
2024
Incomlng
resources
Resour¢&s
expended
Transfers
At31
December
2024
Designated- Fixed Assets
Designated- Future charitable
activities
General funds
1,448,242
(37,501)
2.615
1,413,356
15,000
119.945
15.000
216,239
1.035.695
(936.7861
12,6151
1.583.187
1,035,695
{974.2871
1,644,595
Prevlous year..
At 1 January
2023
Incomlng
resources
Resources
expended
Transfers
At31
December
2023
Designated- Fixed Assets
Designlaed- Future charitable
activilies
General funds
1,481,183
136,514)
3,573
1.448,242
15,000
118,5731
15,000
119,945
101.879
876.292
(839,6531
1,583,062
876.292
{876,1671
1,583,187
22 Analysls of net assets between funds
Unrestrlcted Unrestflcted
funds
funds
g&neral deslgnated
2024
2024
Restrlcted
funds
Total
2024
2024
Fund balances at 31 December 2024 are represented by:
Tangible assets
Current asselsllliabililies)
1,413,355
15,001
1,413,355
234,240
216.239
3.000
216,239
1,428,356
3,000
1,647.595
-24-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Analysls of net assets between funds
Icontlnuedl
Unrastrlcted Unrestrlcted
funds
funds
general deslgnated
2023
2023
Restrlcted
funds
Total
2023
2023
Fund balances at 31 Decembgr 2023 are represented by:
Tangible assels
Current asselsllliabilillesl
1.448,242
15.000
1,448,242
134,945
119.945
119,945
1,463,242
1,583,187
23 Related party transactlons
Transacllons with related parties
During the year the ¢harily entered into the followng transactions with related pariies..
The branch is a member of the RSPCA National legacy scheme under which the national society administer
the legacies left lo the branch for a nominal fee of 30A. Legacies shown in these accounts are nel ol the 3%
deducted by the national sociely. The amount ieceived through this s¢heme during the year was £36,761
{2023'. £18,936).
The branch also received a door-lo-door donation from the RSPCA National Society of £21,816 {2023:
£22,984).
Th& branch al80 Iransacls with the national society by providing boarding services lo animals rescued by the
national society in their region. The amount charged lo RSPCA national for these services in the year amount
lo £Nil 12023., £717). The balance oulslanding al Ihe year end is £NIL12023'. £NILI and is shown in Trade
Debtors.
The branch purchase Items of meLlical equipment and other items ffom the national society. The amount
charged by the national sociely in the year amounted lo -£4,661 12023.. £2,410). This is due lo a number of
historic invoices being wrillen off by the National Society as they had been sent lo the wrong branch. The
balance owing al the year end is £17,09412023.' £52,620) and is shown in Tfade Creditors.
25-

RSPCA BURY & OLDHAM BRANCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
24 Cash generated from operatlons
2024
2023
Surplus for the year
64,408
125
Adjustments for.,
Investment income recognised in slalemenl of financial aclivilies
Depreciation and impairment of tangible fixed assets
11.720)
37,501
{630)
36,514
Mov&m&nts In worklng capltal:
{Increasel in debtors
{Decreasellin¢rease in creditors
{17,0411
{26,4511
(5,1691
7,417
Cash generated from operatlons
56.697
38,257
26 Analysls ol change5 In net funds
The charity had no material debt during the year.
26 Golng Concarn
The T¥uslees keep the level of general reserves under constant review. The Trustees are aware that the
current reserve levels are below the largel levels .Illhilsl they are al these levels there are conlirYJencies in
place, including the availability lo allracl finance should il be needed, that would allow the Charity lo continue.
Therefore the Tiuslees believe that preparing the a¢counls on a Going Concern basis is correct having
considered the foreseeable future and the plans that are in place lo incfease Income anLf minimise costs.
-26-