**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. 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 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. 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 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. 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 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). 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 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. 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 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: 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 4 June 2025 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 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 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 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... 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 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... 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 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| |---|---|---| Page 15 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| |||||||| |||||||| |||||||| Page 16 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