**REGISTERED CHARITY NUMBER: 232212**
**Report of the Trustees and**
**Unaudited Financial Statements**
**For The Year Ended 31 December 2023**
## **for**
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Contents of the Financial Statements For The Year Ended 31 December 2023**
||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Report of the Trustees**|2 to 7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10|
|**Cash Flow Statement**|11|
|**Notes to the Cash Flow Statement**|12|
|**Notes to the Financial Statements**|13 to 21|
|**Detailed Statement of Financial Activities**|22 to 23|
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
**Reference and Administrative Details For The Year Ended 31 December 2023**
**TRUSTEES** K Harrison R Bailey S Preston D Harrison J Morris N Morris H Smith (resigned 25.3.2024) T Hollins G Barker **PRINCIPAL ADDRESS** 29 Prospect Street Bridlington East Yorkshire YO15 2AE **REGISTERED CHARITY** 232212 **NUMBER INDEPENDENT EXAMINER** Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE **BANKERS** Barclays Bank PLC Leicester LE87 2BB
Page 1
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objectives of the branch are to promote the work and objectives of the National RSPCA, with particular reference to the branch area.
The main aim is to find suitable new homes for as many animals as possible, and to provide proper care for those who have been mistreated or abandoned.
## **Significant activities**
The main activities in achieving the branch's objectives are an animal re-homing programme and the provision of financial support towards veterinary care to pet owners who are on benefits and low incomes, particularly neutering and microchipping which reduces the number of unwanted litters and re-unites pets with their owners, rather than them being classed as strays and ending up in the care of the branch. Our force of volunteers provides invaluable support by devoting thousands of hours of their free time to this cause.
Page 2
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2023**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
We support our local Inspectors by taking in mistreated or abandoned animals as well as animals from people who pass away, have to go into residential care and other welfare reasons.
We provide help towards veterinary treatment for sick and injured animals whose owners cannot afford the full cost. We are helping more pet owners than ever with the cost of taking their pets to the vets. We don't want people to have to give up their pets due to limited finances if it can be avoided. We provide subsidised neutering for pet owners who cannot afford the full cost and all these animals are micro-chipped free of charge as well. This work helps to control the population of dogs, cats and rabbits and promotes responsible pet ownership.
We also fully subsidise the neutering of cats that have had kittens if the kittens are handed over to us for re-homing. This is an incentive to the owners not to give the kittens away to just anyone.
We also work with Social Services and other similar organisations including those that deal with homeless people and victims of domestic violence when they have clients with animals in need of veterinary treatment or need to have their animals neutered. The RSPCA Inspectors and other frontline staff can also use this service for any animal in need that they deal with.
We have developed strong relationships with all our local veterinary practices. They all take part in a scheme providing subsidised micro-chipping. We provide the micro-chips and the vets will chip any animal for around £5. This is available to all pet owners and not just those on low incomes or benefits.
All the animals that come into our care receive a full health check, veterinary treatment as required, vaccinations, treatment for worms and fleas, a micro-chip and they are neutered if this has not already been done. Quite often animals coming into our care need dental work.
Adopters are given a voucher for the full cost of neutering if the animal was too young at the time of adoption for this procedure to be carried out. We neuter all dogs, all cats over 4 months of age and all rabbits before they are re-homed and we do not re-home dogs, cats or rabbits until they have received a full course of vaccinations.
We take in, free of charge, lost animals and take steps to reunite them with their owners. Our very proactive microchipping campaigns are reducing the number of lost pets who despite our best efforts are never reunited with their owners and have to be found a new home although sadly we do get animals coming into us who are micro-chipped but their owners have not kept their details up to date with their micro-chip company when they have moved house and, in some instances, we have been unable to trace them.
We re-home the animals in our care to people willing and able to afford to have a companion animal. Our policy to charge a reasonable adoption fee for animals aims to highlight the ongoing personal and financial commitment of responsible pet ownership. It would not be in the best interests of animals, and would therefore fall outside our objectives to re-home to those who could not afford the cost of their ongoing care.
We respond to enquiries about animals directly from members of the public and the Society's National Control Centre and we have a dedicated mobile telephone number to deal with these calls which are handled by one of our volunteers.
We have volunteers who are trained in animal behaviour who will discuss any behavioural problems adopters of our pets may be having and do their best to find solutions.
Within the terms of our governing document, we support the National Society, other RSPCA branches and other local animal welfare charities by taking in animals from them whenever we have space available.
We provide volunteering opportunities for those who wish to support our work, including trusteeship, fostering, charity shop work, home visiting and fundraising. This benefits local people by providing the possibility of doing work which is compassionate and rewarding.
The trustees confirm they have had regard to the Charity Commissions guidance on public benefit.
Page 3
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2023**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
In 2023 we found new homes for 55 dogs, 168 cats and kittens, 15 rabbits and 44 other small animals and birds. We have fosterers who care for kittens in their own homes but once the kittens reach the age when they can be adopted, they are taken to our cattery for the adoption procedures to be carried out. We are still not doing face to face home visits with potential adopters, so continue to undertake virtual checks to ensure suitability and where possible a vet check is also carried out. Rabbits and other small animals are adopted directly from their fosterers.
Following the new legal restrictions on XL bully dogs making it illegal to breed, sell, advertise, gift, exchange and abandon the dogs or let them stray we have joined forces with Aldgate Veterinary Practice to offer subsidised neutering to help owners of these dogs to cover some of the financial burden of meeting the requirements of owning this type of dog.
Our proactive neutering campaign continues via our local veterinary practices offering 50% help with the cost of neutering cats and rabbits on our behalf to suitable clients in receipt of means tested benefits. We helped with the cost of neutering 6 cats and 2 rabbits and contributed to the cost of veterinary treatment for 51 dogs, 93 cats, 1 rabbit and 1 other small animal and birds for people on means tested benefits or low incomes.
We continued to provide micro-chips to all our local veterinary practices so that the subsidised scheme remains available to all pet owners. The number of animals micro-chipped in 2023 dropped again from last year to 193 and we still get animals being found who are micro-chipped but the owners' contact details have not been kept updated which is very frustrating.
Unwanted rabbits are still very difficult to rehome, particularly in pairs and the number of unwanted rabbits has risen at an alarming rate.
We gave assistance again in 2023 to the RSPCA Inspectors and Animal Collection Officers by taking in animals from them whenever spaces were available and we also helped with funding some of the veterinary treatment needed for animals that they rescued. Some of the animals that came into care in 2023 needed considerable amounts of veterinary treatment which on some occasions was thousands of pounds.
In 2023 we took 5 dogs, 65 cats and kittens and 2 rabbits into our care from RSPCA Inspectors and Animal Collection Officers and this figure includes quite a lot of animals from outside our own area. 32% of the animals we took into care were from the Inspectors and other frontline staff. They have all received excellent care from our cattery staff and fosterers.
Our excellent relationship with the York branch continues and we have taken on an additional 6 kennels to be used specifically to help Inspectors with the increasing numbers of dogs being removed from cruel environments. We now have a total of 16 kennels at the York Animal Home.
We continue to be very proactive in the testing and neutering of feral cats and we have volunteers who dedicate many hours of their time to this and unless the cat is really wild, we are able to find suitable homes for them. Very few are released back into the area they were found.
We continue to help pets belonging to homeless people through our welfare fund and animals referred to us for help by our Inspectors.
The employment of a Cattery Manager in October has already resulted in positive changes and improvements at the cattery, enhancing the care of our animals and improving the overall experience at the cattery for all.
As well as featuring pets looking for homes on the RSPCA Pet Search and our own website, we also publicise them on our Facebook page. Many people who adopt animals from us, particularly cats and kittens, send us Happy Ending stories and photographs of their new pets settled in their new homes. These are published on our Facebook page and receive lots of "likes".
Page 4
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2023**
We have continued to work with two local independent hedgehog rescues who will foster hedgehogs coming into care through our local branch and we are grateful for their continued support. Between them they dealt with 406 hedgehogs though their own rescues and the RSPCA.
In March 2023 we employed a part-time Branch Administrator to assist the committee with various areas of administration. She already works for a neighbouring branch so is very experienced in how the RSPCA operates and has already proved invaluable. She has set up a new branch website and email addresses, taken on dealing with the Gift Aid and helped to introduce an Employee Handbook, as well as taking the minutes at our meetings.
## **Fundraising activities**
The first full year of trading at our new charity shop was extremely successful. We have a very enthusiastic shop manager and we also have a good team of volunteers. Several fundraising events were held at our shop including raffles and tombolas. We were able to do these events thanks to the many kind donations from people who support us including a beautiful photograph from a local professional photographer.
We were accepted as our local Pets at Home Charity of the Year again and we held the required number of events in their store to fulfil our obligations. This was quite difficult to do due to the lack of fundraising volunteers and two of our longstanding volunteers who have helped at events for many years both left at the end of the year. We have recruited a few new volunteers to help at events but these are mainly existing people who already volunteer in the shop. We have also benefitted from several pallets of donated goods from Pets at Home over the year as well as a donation to our funds from the Santa Paws event.
Although we haven't been able to do a lot of fundraising ourselves other than the regular raffles held at the Spa, a stall at the Pride event and collections at the annual pantomime at the Spa due to lack of volunteers we have had a lot of support from local people.
Two events have been held at East Riding College, Bridbeat (a local singing group) held a concert, the Telegraph Inn held a collection for us at a two-day music event, a pupil at Headlands School did a sponsored bike ride, and a student did a Tombola under the Operation Lifestyle initiative. We also received a nice donation from Hutton Cranswick Church from a Pet service held there and half the proceeds of the Christmas Raffle held at Cammish Butchers.
The Bark the Herald service at Priory Church had the best attendance ever, with 78 dogs bringing their humans along. All the dogs got treats and their humans got tea and mince pies.
Ernest Brigham Funeral Directors bought us a cat tree for our cattery and donated some Easter Eggs to use at a fundraising event and we received quite a few funeral collections through them too.
One volunteer knits all through the year. Some things she sells herself and others are sold on eBay by another volunteer and we have a volunteer who has a stall in Hutton Cranswick who donates the proceeds. We were given the proceeds of two concerts held at the orangery in Sewerby Park thanks to a volunteer who performs there occasionally.
We are still supplying food to four local food banks and our help with this is needed more than ever. We were successful in an application to the RSPCA national society for a grant and were given £500 to spend on food to donate to the food banks. They are all really grateful for our help.
## **FINANCIAL REVIEW**
## **Financial position**
The trustees have exercised good control of spending during the year, leaving the charity in a sound financial position, having net assets of £1,824,364 of which unrestricted reserves amount to £1,740,257. Cash at bank and in hand amounted to £870,080 at 31 December 2023. Total incoming resources for the year amounted to £801,751 (2022 - £298,771) including legacies of £533,161 (2022 - £50,717). Total resources expended in the year were £ 440,706 ( 2022 - £366,466). There was a net increase in funds during the year of £361,045 (Decrease 2022 - £67,674).
Page 5
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2023**
## **FINANCIAL REVIEW**
## **Principal funding sources**
The principal funding source is from operating the RSPCA Charity Shop in Bridlington.
The charity has benefited from legacies, fund raising events, donations and collections and continues to rely on the continued support of its unpaid volunteers.
## **Investment policy and objectives**
The charity manages its cash reserves to ensure that it receives a good interest income without taking on significant risks to the capital.
## **Reserves policy**
The charity holds reserves in order that the service level provided for animal welfare is maintained should there be a reduction in incoming resources. The trustees aim to maintain the level of free reserves of two years expenditure in order to enable the charity to continue to operate, should there be a significant decline in its income. Reserves are those that are freely available for general purposes and are uncommitted.
At 31 December 2023 the free reserves are represented by the net current assets of £1,093,518.
## **FUTURE PLANS**
Although some progress has been made in regards to plans for Cloverdale this continues to be an ongoing project.
We will continue to support the local Inspectors and frontline staff and as much as possible again by taking rescued animals from them into our care.
We continue to be proactive in recruiting new trustees and volunteers and we are always looking for enthusiastic individuals. We also need new volunteers for fundraising activities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Charity constitution**
The Charity's Governing Document is the RSPCA Branch Rules as updated in 2006.
## **Recruitment and appointment of new trustees**
In accordance with the branch rules the trustees are elected by the members at the Annual General Meeting.
## **Organisational structure**
The charity is constituted as an unincorporated association. The charity operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2006).
## **Decision making**
The Trustees hold monthly meetings at which decisions are made. The day to day running of the charity shop is delegated to the shop manager. Any problems arising at the charity shop are initially discussed with the shop's line manager and then raised with the Trustees if appropriate.
## **Induction and training of new trustees**
All trustees are briefed on their responsibilities prior to their acceptance of the role. In house training days are also provided for trustees.
Page 6
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Report of the Trustees For The Year Ended 31 December 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The Trustees actively review the risks that the charity faces through regular Trustee meetings which cover operational and financial reviews. The Trustees also examine other operational and business risks that the branch may face and ensure that they have established systems to mitigate those significant risks, these include
- The inability to operate a charity shop because of fire or other destruction
- Loss of reputation through error or fraud
- Loss of income through error or fraud
- Insufficient funds to cover the costs of animal welfare services.
Approved by order of the board of trustees on 3 June 2024 and signed on its behalf by:
K Harrison - Trustee
Page 7
## **Independent Examiner's Report to the Trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
I report to the charity trustees on my examination of the accounts of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch (the Trust) for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A W Ingham BSc FCA CTA
Charles A. Wood & Co. Chartered Accountants 15 Prospect Street Bridlington East Yorkshire YO15 2AE
3 June 2024
Page 8
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Statement of Financial Activities For The Year Ended 31 December 2023**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Animal welfare
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Animal welfare
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
543,829
13,740
223,824
20,358
801,751
87,935
343,846
431,781
369,970
1,370,287
1,740,257|Restricted
fund
£
-
-
-
-
-
-
8,925
8,925
(8,925)
93,032
84,107|2023
Total
funds
£
543,829
13,740
223,824
20,358
801,751
87,935
352,771
440,706
361,045
1,463,319
1,824,364|2022
Total
funds
£
64,655
11,460
216,090
6,566
298,771
25,106
341,359
366,465
(67,694)
1,531,013
1,463,319|
|---|---|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 9
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Balance Sheet**
## **31 December 2023**
|Notes
**FIXED ASSETS**
Tangible assets
13
**CURRENT ASSETS**
Stocks
14
Debtors
15
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
16
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
646,739
3,505
248,841
870,080
1,122,426
(28,908)
1,093,518
1,740,257
1,740,257|Restricted
fund
£
84,107
-
-
-
-
-
-
84,107
84,107|2023
Total
funds
£
730,846
3,505
248,841
870,080
1,122,426
(28,908)
1,093,518
1,824,364
1,824,364
1,740,257
84,107
1,824,364|2022
Total
funds
£
770,741
4,011
66,116
646,928
717,055
(24,477)
692,578
1,463,319
1,463,319
1,370,287
93,032
1,463,319|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 3 June 2024 and were signed on its behalf by:
D Harrison - Trustee
R Bailey - Trustee
The notes form part of these financial statements
Page 10
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Cash Flow Statement For The Year Ended 31 December 2023**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|2023
£
203,517
203,517
-
-
19,635
19,635
223,152
646,928
870,080|2022
£
(102,653)
(102,653)
(6,137)
109,999
6,048
109,910
7,257
639,671
646,928|
|---|---|---|
The notes form part of these financial statements
Page 11
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Cash Flow Statement For The Year Ended 31 December 2023**
## **1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income/(expenditure) for the reporting period (as per the**
**Statement of Financial Activities)**
**Adjustments for:**
Depreciation charges
Profit on disposal of fixed assets
Interest received
Decrease/(increase) in stocks
Increase in debtors
Increase in creditors
**Net cash provided by/(used in) operations**|2023
£
361,045
39,896
-
(19,635)
506
(182,726)
4,431
203,517|2022
£
(67,694)
41,470
(43,389)
(6,048)
(2,241)
(32,767)
8,016
(102,653)|
|---|---|---|
**2. ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.1.23|Cash flow|At 31.12.23|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|646,928|223,152|870,080|
||646,928|223,152|870,080|
|**Total**|646,928|223,152|870,080|
The notes form part of these financial statements
Page 12
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements For The Year Ended 31 December 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Allocation and apportionment of costs**
Costs are allocated to the appropriate fund as they are incurred. Where it is necessary to allocate costs between funds, the trustees use their best judgement and estimates to fairly allocate the cost between the appropriate funds.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold Property - Straight line over 50 years Freehold property - 2% on cost Cattery - Straight line over 20 years Equipment - 20% on reducing balance Motor vehicle - 25% on reducing balance
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 13
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Donated goods**
Gifts in kind are recognised at the estimated market value of the gift when received, with the exception of donated goods for sale in the shop which are not recognised until they have been sold.
## **2. DONATIONS AND LEGACIES**
|Donations and collections
Gift aid
Legacies
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Shop income
Case Animals fees from HQ
Social lotteries
RSPCA door to door grant
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Animal adoptions
Animal welfare|2023
£
9,156
1,512
533,161
543,829
2023
£
4,566
170,519
23,420
2,225
23,094
223,824
2023
£
20,358
2023
£
13,740|2022
£
11,407
2,531
50,717
64,655
2022
£
4,171
148,131
38,123
2,447
23,218
216,090
2022
£
6,566
2022
£
11,460|
|---|---|---|
||||
continued...
Page 14
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2023**
## **6. RAISING FUNDS**
## **Raising donations and legacies**
|Stall fees and fundraising
Professional fees
**Other trading activities**
Purchases
Staff costs
Employment allowance
Rent, rates, water and power
Insurance
Stationery and postage
Sundry expenses
Repairs and renewals
Accountancy
Motor and travel expenses
Bank charges
Telephone
Depreciation
Loss/(Profit) on sale of assets
Aggregate amounts
**7.**
**CHARITABLE ACTIVITIES COSTS**
Animal welfare|Direct
Costs
£
345,212|2023
£
20
5,699
5,719
2023
£
3,731
46,458
(2,699)
4,902
1,137
1,528
6,633
8,020
1,043
3,318
1,192
211
6,742
-
82,216
87,935
Support
costs (see
note 8)
£
7,559|2022
£
47
-
47
2022
£
3,312
33,389
(2,322)
4,542
1,163
1,531
6,060
6,933
698
3,699
912
215
8,316
(43,389)
25,059
25,106
Totals
£
352,771|
|---|---|---|---|
continued...
Page 15
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued**
**For The Year Ended 31 December 2023**
## **8. SUPPORT COSTS**
|**SUPPORT COSTS**|||
|---|---|---|
|||Governance|
|||costs|
|||£|
|Animal welfare||7,559|
|Support costs, included in the above, are as follows:|||
||2023|2022|
||Animal|Total|
||welfare|activities|
||£|£|
|Independent examiner|1,043|698|
|Staff costs|6,516|-|
||7,559|698|
|**INDEPENDENT EXAMINER**|||
||2023|2022|
||£|£|
|Fee payable to Charles A Wood & Co for carrying out the Independent|||
|examination|1,043|698|
|Fee payable to Charles A Wood & Co for compilation of financial|||
|statements|2,087|1,396|
|Fee payable to Charles A Wood & Co for payroll service and VAT support|1,841|1,747|
## **9. INDEPENDENT EXAMINER**
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## **Trustees' expenses**
Administrative expenses of £4,387 (2022 - £2,422 ) have been reimbursed to 6 (2022 - 7) of the trustees.
## **11. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries
Social security costs
Other pension costs|2023
£
43,496
2,699
263
46,458|2022
£
30,989
2,322
78|
|||33,389|
continued...
Page 16
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2023**
## **11. STAFF COSTS - continued**
The average monthly number of employees during the year was as follows:
|Shop Manager
Shop deputy manager
Shop assistant
Cattery staff
Branch administrator|2023
1
1
1
4
1
8|2022
1
1
-
4
-|
|---|---|---|
|||6|
No employees received emoluments in excess of £60,000.
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
64,655
**Charitable activities**
Animal welfare
11,460
Other trading activities
216,090
Investment income
6,566
**Total**
298,771
**EXPENDITURE ON**
Raising funds
25,106
**Charitable activities**
Animal welfare
332,434
**Total**
357,540
**NET INCOME/(EXPENDITURE)**
(58,769)
**RECONCILIATION OF FUNDS**
Total funds brought forward
1,429,056
**TOTAL FUNDS CARRIED FORWARD**
1,370,287|
Restricted
fund
£
-
-
-
-
-
-
8,925
8,925
(8,925)
101,957
93,032|Total
funds
£
64,655
11,460
216,090
6,566
298,771
25,106
341,359
366,465
(67,694)
1,531,013
1,463,319|
|---|---|---|
continued...
Page 17
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2023**
## **13. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2023 and 31 December 2023
**DEPRECIATION**
At 1 January 2023
Charge for year
At 31 December 2023
**NET BOOK VALUE**
At 31 December 2023
At 31 December 2022
**COST**
At 1 January 2023 and 31 December 2023
**DEPRECIATION**
At 1 January 2023
Charge for year
At 31 December 2023
**NET BOOK VALUE**
At 31 December 2023
At 31 December 2022|Freehold
property
£
597,779
36,453
10,955
47,408
550,371
561,326
Motor
vehicle
£
20,745
18,047
675
18,722
2,023
2,698|Cattery
Equipment
£
£
443,955
72,169
265,832
44,235
22,197
5,408
288,029
49,643
155,926
22,526
178,123
27,934
Computer
equipment
Totals
£
£
2,663
1,137,311
2,003
366,570
660
39,895
2,663
406,465
-
730,846
660
770,741|
|---|---|---|
Included in cost or valuation of land and buildings is freehold land of £50,000 (2022 - £50,000) which is not depreciated.
## **14. STOCKS**
|Stocks|2023
£
3,505|2022
£
4,011|
|---|---|---|
continued...
Page 18
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2023**
## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
VAT
Prepayments and accrued income
**16.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**17.**
**MOVEMENT IN FUNDS**
At 1.1.23
£
**Unrestricted funds**
General fund
1,370,287
**Restricted funds**
Animal Welfare Activities
93,032
**TOTAL FUNDS**
1,463,319
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
801,751
**Restricted funds**
Animal Welfare Activities
-
**TOTAL FUNDS**
801,751||2023
£
230,774
13,681
4,386
248,841
2023
£
28,908
Net
movement
in funds
£
369,970
(8,925)
361,045
Resources
expended
£
(431,781)
(8,925)
(440,706)|2022
£
49,545
13,055
3,516
66,116
2022
£
24,477
At
31.12.23
£
1,740,257
84,107
1,824,364
Movement
in funds
£
369,970
(8,925)
361,045|
|---|---|---|---|
|||||
|||||
continued...
Page 19
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2023**
## **17. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|Net
movement
At 1.1.22
in funds
£
£
**Unrestricted funds**
General fund
1,429,056
(58,769)
**Restricted funds**
Animal Welfare Activities
101,957
(8,925)
**TOTAL FUNDS**
1,531,013
(67,694)
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
298,771
(357,540)
**Restricted funds**
Animal Welfare Activities
-
(8,925)
**TOTAL FUNDS**
298,771
(366,465)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.1.22
in funds
£
£
**Unrestricted funds**
General fund
1,429,056
311,201
**Restricted funds**
Animal Welfare Activities
101,957
(17,850)
**TOTAL FUNDS**
1,531,013
293,351|At
31.12.22
£
1,370,287
93,032
1,463,319
Movement
in funds
£
(58,769)
(8,925)
(67,694)
At
31.12.23
£
1,740,257
84,107
1,824,364|
|---|---|
continued...
Page 20
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Notes to the Financial Statements - continued For The Year Ended 31 December 2023**
## **17. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
1,100,522
**Restricted funds**
Animal Welfare Activities
-
**TOTAL FUNDS**
1,100,522|Resources
Movement
expended
in funds
£
£
(789,321)
311,201
(17,850)
(17,850)
(807,171)
293,351|
|---|---|
The restricted fund relates to the fundraising receipts used for the construction of the Cattery. The restricted fund is reduced each year by the proportion of the depreciation charge in relation to the Cattery.
## **18. CONTINGENT LIABILITIES**
The lease of the land in relation to the cattery provides that the landlord may terminate the lease by giving 12 months notice. If the lease is terminated in this way the Charity would be entitled to receive a compensation payment of £7,200 for each complete year remaining between the date of termination and 11 November 2037.
If the landlord were to issue a notice to terminate the lease it would be necessary to reduce the value of the cattery to the estimated recoverable amount.
The trustees do not anticipate any notice to terminate the lease to be given and consequently no provision has been included for the loss in the value of the fixed assets that would otherwise arise.
## **19. RELATED PARTY DISCLOSURES**
Administration fees of £8,954 have been paid to the RSPCA National Charity in relation to legacies received during the year. ( 2022 - NIL ). In addition the Branch has made a contribution to the RSPCA National Charity of £1,378. (2022 - £1,378 ) in relation to the administration assistance provided.
During the year the charity participated in the national RSPCA Door to Door collection week and received donations of £23,094. (2022 - £23,218).
The Charity has continued its contract with the York, Harrogate & District Branch of the RSPCA in connection with the boarding and re-homing of dogs. The Charity paid to the branch during the year £51,180 (2022 - £46,800).
The Charity also received from RSPCA HQ £23,420 ( 2022 - £38,123 ) for Case dogs.
Page 21
## **Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Detailed Statement of Financial Activities For The Year Ended 31 December 2023**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations and collections
Gift aid
Legacies
**Other trading activities**
Fundraising events
Shop income
Case Animals fees from HQ
Social lotteries
RSPCA door to door grant
**Investment income**
Deposit account interest
**Charitable activities**
Animal adoptions
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Stall fees and fundraising
Professional fees
**Other trading activities**
Purchases
Wages - Shop
Social security
Pensions
Employment allowance
Rent, rates, water and power
Insurance
Stationery and postage
Sundry expenses
Repairs and renewals
Accountancy
Motor and travel expenses
Carried forward|2023
£
9,156
1,512
533,161
543,829
4,566
170,519
23,420
2,225
23,094
223,824
20,358
13,740
801,751
20
5,699
5,719
3,731
43,496
2,699
263
(2,699)
4,902
1,137
1,528
6,633
8,020
1,043
3,318
74,071|2022
£
11,407
2,531
50,717
64,655
4,171
148,131
38,123
2,447
23,218
216,090
6,566
11,460
298,771
47
-
47
3,312
30,989
2,322
78
(2,322)
4,542
1,163
1,531
6,060
6,933
698
3,699
59,005|
|---|---|---|
This page does not form part of the statutory financial statements
Page 22
**Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District Branch**
## **Detailed Statement of Financial Activities For The Year Ended 31 December 2023**
|**Other trading activities**
Brought forward
Bank charges
Telephone
Depreciation of equipment
Depreciation of motor vehicles
Computer equipment
(Profit) on sale of F/hold Prp
**Charitable activities**
Donation to RSPCA York/ ROLDA
Telephone
Rent, rates, water and power
Sundries
Accountancy
Motor and travel
Kennel and cattery fees
Veterinary fees and drugs
Animal food
Branch contribution
Professional fees
Employment allowance
Wages - Cattery
Repairs and renewals
Social Security - Cattery
Pensions - Cattery
Bank charges
Cloverdale wildlife haven - Rates, light and heat
Cloverdale wildlife haven - Repairs & renewals
Cloverdale wildlife haven - Sundry expenses
Cloverdale wildlife haven - Insurance
Freehold property
Depreciation of cattery
**Support costs**
**Governance costs**
Independent examiner
Staff costs
Total resources expended
**Net income/(expenditure)**|2023
£
74,071
1,192
211
5,408
674
660
-
82,216
3,120
2,145
4,729
5,385
1,043
1,757
114,782
100,266
13,428
1,378
5,699
(2,402)
50,636
1,221
2,402
465
1,289
3,575
670
163
307
10,956
22,198
345,212
1,043
6,516
7,559
440,706
361,045|2022
£
59,005
912
215
6,757
899
660
(43,389)
25,059
2,000
1,438
3,636
5,430
698
3,177
110,956
103,764
12,105
1,378
3,580
(1,626)
45,253
7,818
1,626
464
1,287
3,349
366
414
394
10,956
22,198
340,661
698
-
698
366,465
(67,694)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 23