REGISTERED CHARITY NUMBER: 232212
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31 December 2024
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 2024
| 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 | 22 |
| Detailed Statement of Financial Activities | 23 | to | 24 |
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 2024
| 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 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 micro-chipping 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.
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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 2024
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 or need 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 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 neuter free of charge 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 are continuing with a scheme to help pets belonging to homeless people. If their animals are sick we will arrange for them to see a vet through our Welfare Clinic. The RSPCA Inspectors and other frontline staff can also use this service for any animal in need that they deal with.
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. Although it is now compulsory for both dogs and cats to be microchipped, despite our very proactive campaigns to get animals microchipped many are found not to be microchipped. We do our best to trace their owners but sadly if this does not happen, we take the animals into our care and find them new homes.
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 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.
We 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.
We support four local food banks by providing them with surplus or unwanted varieties of pet food that has been donated to us and we support other charities and branches of the RSPCA. We also provide some food and equipment including cages to the wildlife police to help with their ongoing work in preventing wildlife crime such as hare coursing.
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, fundraising and socialising cats at our cattery. 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.
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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 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2024 we found new homes for 37 dogs, 139 cats and kittens, 16 rabbits , 2 Guinea Pigs and 12 pond fish. Sadly, the number of animals adopted is not as many as usual but this is mainly down to the cost of living crisis and the big increase in veterinary fees. Of course, it is right that people are thinking carefully as to whether they can afford to look after a new pet properly but sad that animals are not being adopted due to these circumstances. All cats and kittens are adopted from our cattery but rabbits are still adopted from the fosterers. We are not doing face to face home visits with potential adopters so where possible a vet check is carried out and Google is used to check out their homes to ensure they are suitable. A Perfect Match form has to be completed and then a long conversation by telephone follows.
Our dogs are still being cared for at the RSPCA York, Harrogate & District branch. We have an excellent relationship with the staff and volunteers there who all go way above and beyond to help all animals.
Our proactive neutering campaign was still ongoing with our local veterinary practices being able to offer 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 12 dogs and 8 cats for people on means tested benefits. We also contributed to the cost of veterinary treatment for 42 dogs, 38 cats and 6 other small animals for people on means tested benefits or low incomes.
35% of the animals we took into care were from the Inspectors and other frontline staff.
Unwanted rabbits are still very difficult to rehome, particularly in pairs and the number of unwanted rabbits is increasing out of control. We are the first port of call for people wanting rid of their rabbit but most people go to a pet shop when they want to buy one but we do try and promote the rabbits in our care through our website and Pet Search as much as possible. We have two very dedicated fosterers for rabbits and other small furries.
Litters of kittens are often just dumped or advertised on social media which just perpetuates the number of kittens being born as often people will get a (free) kitten on a whim that then goes on to have other kittens. This is a very great concern and selling sites on social media are sadly a platform for advertising unwanted animals.
In 2024 we took 8 dogs, 49 cats and kittens and 4 rabbits and 2 other small furries into our care from RSPCA Inspectors and Animal Collection Officers and this figure includes animals from outside our own area. We have an excellent relationship with our Inspectors and other frontline staff and they know that we will do our utmost to help them out whenever they contact us.
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 now have a good number of volunteers who go to our cattery to spend time "cat cuddling". This is really beneficial to the cats particularly the ones who have not been particularly well socialised before they came into our care.
Some of the animals that came into care in 2024 needed considerable amounts of veterinary treatment which often ran into thousands of pounds but the amount of joy you get seeing an animal go off to a new caring home sometimes after months of care is beyond price.
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 website and they get a lot of "likes".
Our volunteers who look after sick, injured and hibernating hedgehogs have done a sterling job again and their dedication has saved many lives of these vulnerable creatures.
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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 2024
We have spent all of 2024 working towards a planning application for more facilities for cats and also a facility for rabbits and this was passed by East Riding of Yorkshire Council towards the end of the year. The property where the facilities will be built is a haven for wildlife too and we regularly catch sight of foxes, deer, rabbits and other animals on our cameras. A local bat group checked our bat boxes for activity earlier this year and they confirmed there had been activity in some boxes. One of the bat boxes when checked had a Bluetit nest with a mum and 5 babies! A wildlife pond we made also gets a variety of pondlife and we had visiting ducks and ducklings this year as well as frogs.
Fundraising activities
Our charity shop had another excellent year of trading raising more money than the previous year. They held various Tombola's and Raffles during the year too. Thanks to appeals on our Facebook page our supporters donated a lot of really good quality items for us to use for our fundraising events. The donations of Easter eggs are always amazing for the Easter Tombola. These fundraising events at the shop are always well supported with customers queuing up to buy their tickets.
Our charity shop window displays are now the talk of the town with people now waiting to see what displays are coming next. We receive loads of lovely comments both in the shop and on our Facebook page. Our Christmas window with the knitted mice made our local paper and a National RSPCA publication. We must thank our volunteer who spent two years knitting all the mice, everyone of which was different.
We were chosen as the Charity of the Year again at our local Pets at Home store and had a couple of stalls in there during the earlier part of the year. Unfortunately, after that, the lack of volunteers meant we could no longer hold events in there and despite a campaign to recruit new volunteers we did not get much interest. Sadly, we had to advise them that we would not be able to hold the required number of events in the store in December for Santa Paws which was very disappointing. However, the Pets Foundation were very kind and gave us a donation of £250.
We have not been able to organise fundraising events of our own due to lack of volunteers apart from the regular raffles held at the Bridlington Spa, the collections at the Spa Pantomime and the Bark the Herald Pet Service at Bridlington Priory which had the best attendance of dogs and humans so far, but we have had some support during the year from other organisations and local people.
We received a very generous donation of £1,000 from Pinkney Grunwell solicitors, a lady asked for donations in lieu of presents for her 80th birthday, one of our volunteers held a few Tombola's for us at other events where she lives, we received a donation from Driffield Art Club, a lady made some of her own Christmas cards and donated the proceeds to us and BridBeat held a concert for us again. One of volunteers who is an avid knitter makes and sells knitted items all year and donates the proceeds to us.
. A concert organised by Coastal voices which was to be held before Christmas in the Promenades Centre sadly had to be cancelled on the day due to Storm Daragh. It is hoped that this event will take place at some point in 2025.
We had a good year for legacies again, with some payments still due in 2025 and we were the charity to benefit from quite a few funeral collections too.
Two local organisations have chosen us as their charity in 2025.
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 £1,892,526 of which unrestricted reserves amount to £1,817,344. Cash at bank and in hand amounted to £856,912 at 31 December 2024. Total incoming resources for the year amounted to £524,197 (2023 - £801,751) including legacies of £216,138 (2023 - £533,161). Total resources expended in the year were £456,035 ( 2023 - £440,706). There was a net increase in funds during the year of £68,162 (Increase 2023 - £361,405).
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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 2024
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 2024 the free reserves are represented by the net current assets of £1,185,860
FUTURE PLANS
After a lot of work at the end of 2024 our planning application to build facilities at Cloverdale were agreed and we are hoping that these will be well on the way to being completed if not fully operational by the end of 2025.
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 and once our new facilities for cats and rabbits are operational, we will be able to help more animals in need.
We really need to be proactive in recruiting new trustees and volunteers. As with a lot of charities our trustees are getting older and the younger generation seem to lack enthusiasm for voluntary work. We also need new volunteers for fundraising activities and helping out at Cloverdale with jobs like keeping the garden tidy where necessary and some basic maintenance work.
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.
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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 2024
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 4 June 2025 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
Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Yorkshire Region Bridlington, Driffield & District
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 (the Trust) for the year ended 31 December 2024.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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
4 June 2025
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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 2024
| 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 £ 230,744 13,600 252,583 27,271 524,198 95,153 351,958 447,111 77,087 1,740,257 1,817,344 |
Restricted fund £ - - - - - - 8,925 8,925 (8,925) 84,107 75,182 |
2024 Total funds £ 230,744 13,600 252,583 27,271 524,198 95,153 360,883 456,036 68,162 1,824,364 1,892,526 |
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 |
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 2024
| Notes FIXED ASSETS Tangible assets 14 CURRENT ASSETS Stocks 15 Debtors 16 Cash at bank and in hand CREDITORS Amounts falling due within one year 17 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 18 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 631,484 2,968 348,963 856,912 1,208,843 (22,983) 1,185,860 1,817,344 1,817,344 |
Restricted fund £ 75,182 - - - - - - 75,182 75,182 |
2024 Total funds £ 706,666 2,968 348,963 856,912 1,208,843 (22,983) 1,185,860 1,892,526 1,892,526 1,817,344 75,182 1,892,526 |
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 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 4 June 2025 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 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash (used in)/provided by 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 |
2024 £ (25,163) (25,163) (18,495) 1,875 28,615 11,995 (13,168) 870,080 856,912 |
2023 £ 203,517 |
|---|---|---|
| 203,517 | ||
| - - 19,635 |
||
| 19,635 | ||
| 223,152 646,928 |
||
| 870,080 |
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 2024
| 1. | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM | OPERATING ACTIVITIES | OPERATING ACTIVITIES |
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Net income for the reporting period (as per the Statement of Financial | |||
| Activities) | 68,162 | 361,045 | |
| Adjustments for: | |||
| Depreciation charges | 42,592 | 39,896 | |
| Profit on disposal of fixed assets | (1,792) | - | |
| Interest received | (28,615) | (19,635) | |
| Decrease in stocks | 537 | 506 | |
| Increase in debtors | (100,122) | (182,726) | |
| (Decrease)/increase in creditors | (5,925) | 4,431 | |
| Net cash (used in)/provided by operations | (25,163) | 203,517 |
2.
ANALYSIS OF CHANGES IN NET FUNDS
| At 1.1.24 | Cash flow | At 31.12.24 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 870,080 | (13,168) | 856,912 |
| 870,080 | (13,168) | 856,912 | |
| Total | 870,080 | (13,168) | 856,912 |
The notes form part of these financial statements
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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 2024
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.
continued...
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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 2024
1. ACCOUNTING POLICIES - continued
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.
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 |
2024 £ 11,502 3,104 216,138 230,744 2024 £ 2,708 190,299 36,854 906 21,816 252,583 2024 £ 27,271 |
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 |
continued...
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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 2024
| 5. INCOME FROM CHARITABLE ACTIVITIES Activity Animal adoptions Animal welfare 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 on sale of assets Aggregate amounts |
2024 £ 13,600 2024 £ 2 2,927 2,929 2024 £ 3,729 63,247 (3,056) 5,709 698 1,184 5,529 2,375 920 2,450 1,461 332 9,438 (1,792) 92,224 95,153 |
2023 £ 13,740 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 |
|---|---|---|
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continued...
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 2024
7. CHARITABLE ACTIVITIES COSTS
| Direct Costs £ Animal welfare 351,698 8. SUPPORT COSTS Animal welfare Support costs, included in the above, are as follows: Staff costs Independent examiner 9. OTHER Support costs 10. INDEPENDENT EXAMINER Fee payable to Charles A Wood & Co for carrying out the Independent examination Fee payable to Charles A Wood & Co for compilation of financial statements Fee payable to Charles A Wood & Co for payroll service and VAT support |
Direct Costs £ 351,698 |
Support costs (see note 8) £ 9,185 2024 Animal welfare £ 8,265 920 9,185 2024 £ 9,185 |
Support costs (see note 8) £ 9,185 2024 Animal welfare £ 8,265 920 9,185 2024 £ 9,185 |
Totals £ 360,883 Governance costs £ 9,185 2023 Total activities £ 6,516 1,043 7,559 2023 £ 7,559 |
Totals £ 360,883 Governance costs £ 9,185 2023 Total activities £ 6,516 1,043 7,559 2023 £ 7,559 |
|
|---|---|---|---|---|---|---|
| 2024 | 2023 | |||||
| £ | £ | |||||
| 920 | 1,043 | |||||
| 1,840 | 2,087 | |||||
| 1,913 | 1,841 | |||||
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continued...
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 2024
11. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
Administrative expenses of £2,528 (2023 - £4,387 ) have been reimbursed to 5 (2023 - 6) of the trustees.
12. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
2024 £ 130,582 8,359 1,552 140,493 |
2023 £ 100,648 5,101 728 |
|---|---|---|
| 106,477 |
The average monthly number of employees during the year was as follows:
13.
| Shop Manager Shop deputy manager Shop assistant Cattery staff Branch administrator No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Animal welfare Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Animal welfare Total |
ACTIVITIES Unrestricted fund £ 543,829 13,740 223,824 20,358 801,751 87,935 343,846 431,781 |
2024 1 1 2 4 1 9 Restricted fund £ - - - - - - 8,925 8,925 |
2023 1 1 1 4 1 8 Total funds £ 543,829 13,740 223,824 20,358 |
||
|---|---|---|---|---|---|
| 801,751 | |||||
| 87,935 352,771 |
|||||
| 440,706 |
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 2024
| 13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14. TANGIBLE FIXED ASSETS COST At 1 January 2024 Additions Disposals At 31 December 2024 DEPRECIATION At 1 January 2024 Charge for year Eliminated on disposal At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 |
ACTIVITIES - Unrestricted fund £ 369,970 1,370,287 1,740,257 Freehold property £ 597,779 - - 597,779 47,408 10,956 - 58,364 539,415 550,371 |
continued Restricted fund £ (8,925) 93,032 84,107 Cattery £ 443,955 - - 443,955 288,029 22,198 - 310,227 133,728 155,926 |
Total funds £ |
|
|---|---|---|---|---|
| 361,045 1,463,319 |
||||
| 1,824,364 | ||||
| Equipment £ 72,169 - - 72,169 49,643 4,329 - 53,972 18,197 22,526 |
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 2024
14. TANGIBLE FIXED ASSETS - continued
| COST At 1 January 2024 Additions Disposals At 31 December 2024 DEPRECIATION At 1 January 2024 Charge for year Eliminated on disposal At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 |
Motor vehicle £ 20,745 18,495 (6,210) 33,030 18,722 5,109 (6,127) 17,704 15,326 2,023 |
Computer equipment Totals £ £ 2,663 1,137,311 - 18,495 - (6,210) 2,663 1,149,596 2,663 406,465 - 42,592 - (6,127) 2,663 442,930 - 706,666 - 730,846 |
Computer equipment Totals £ £ 2,663 1,137,311 - 18,495 - (6,210) 2,663 1,149,596 2,663 406,465 - 42,592 - (6,127) 2,663 442,930 - 706,666 - 730,846 |
|---|---|---|---|
| 406,465 42,592 (6,127) |
|||
| 442,930 | |||
| 706,666 | |||
| 730,846 |
Included in cost or valuation of land and buildings is freehold land of £50,000 (2023 - £50,000) which is not depreciated.
| 15. STOCKS Stocks 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors VAT Prepayments and accrued income |
2024 £ 2,968 2024 £ 329,822 7,932 11,209 348,963 |
2023 £ 3,505 2023 £ 230,774 13,681 4,386 |
2023 £ 3,505 |
|---|---|---|---|
| 248,841 |
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 2024
17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors 18. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS |
At 1.1.24 £ 1,740,257 84,107 1,824,364 Incoming resources £ 524,198 - 524,198 At 1.1.23 £ 1,370,287 93,032 1,463,319 |
2024 £ 14,997 7,986 22,983 Net movement in funds £ 77,087 (8,925) 68,162 Resources expended £ (447,111) (8,925) (456,036) Net movement in funds £ 369,970 (8,925) 361,045 |
2023 £ - 28,908 28,908 At 31.12.24 £ 1,817,344 75,182 1,892,526 Movement in funds £ 77,087 (8,925) 68,162 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 2024
18. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS |
Incoming resources £ 801,751 - 801,751 |
Resources Movement expended in funds £ £ (431,781) 369,970 (8,925) (8,925) (440,706) 361,045 |
Resources Movement expended in funds £ £ (431,781) 369,970 (8,925) (8,925) (440,706) 361,045 |
|---|---|---|---|
| 361,045 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Animal Welfare Activities TOTAL FUNDS |
At 1.1.23 £ 1,370,287 93,032 1,463,319 |
Net movement in funds £ 447,057 (17,850) 429,207 |
At 31.12.24 £ 1,817,344 75,182 |
|---|---|---|---|
| 1,892,526 |
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 1,325,949 Restricted funds Animal Welfare Activities - TOTAL FUNDS 1,325,949 |
Resources Movement expended in funds £ £ (878,892) 447,057 (17,850) (17,850) (896,742) 429,207 |
Resources Movement expended in funds £ £ (878,892) 447,057 (17,850) (17,850) (896,742) 429,207 |
|---|---|---|
| 429,207 |
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.
continued...
Page 21
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 2024
19. 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.
20. RELATED PARTY DISCLOSURES
Administration fees of £2,927 have been paid to the RSPCA National Charity in relation to legacies received during the year. (2023 - £8,954 ). In addition the Branch has made a contribution to the RSPCA National Charity of £551. (2023 - £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 £21,816. (2023 - £23,094).
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 £76,620 (2023 - £51,180).
The Charity also received from RSPCA HQ £36,854 (2023 - £23,420 ) for Case animals.
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 2024
| 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 Carried forward |
2024 £ 11,502 3,104 216,138 230,744 2,708 190,299 36,854 906 21,816 252,583 27,271 13,600 524,198 2 2,927 2,929 3,729 58,398 4,440 409 (3,056) 5,709 698 1,184 5,529 2,375 920 80,335 |
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 70,753 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 23
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 2024
| Other trading activities Brought forward Motor and travel expenses Bank charges Telephone Depreciation of equipment Depreciation of motor vehicles Computer equipment (Profit) / Loss on MV Charitable activities Wages - Cattery Social security - Cattery Pensions - Cattery 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 Repairs and renewals 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 Staff costs Independent examiner Total resources expended Net income |
2024 £ 80,335 2,450 1,461 332 4,329 5,109 - (1,792) 92,224 63,919 3,919 1,143 - 2,097 6,229 5,713 920 814 135,276 74,933 12,628 551 3,152 (2,874) 3,570 1,172 3,762 815 380 425 10,956 22,198 351,698 8,265 920 9,185 456,036 68,162 |
2023 £ 70,753 3,318 1,192 211 5,408 674 660 - 82,216 50,636 2,402 465 3,120 2,145 4,729 5,385 1,043 1,757 114,782 100,266 13,428 1,378 5,699 (2,402) 1,221 1,289 3,575 670 163 307 10,956 22,198 345,212 6,516 1,043 7,559 440,706 361,045 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 24