Charity Registration No. 232222 Royal Society For The Prevention Of Cruelty To Animals, York, Harrogate And District Branch (Operating as RSPCA York, Harrogate and District Branch) Annual Report And Unaudited Financial Statements For The Year Ended 31 December 2023
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr D Hardwick Mr P Duggan Mrs A Barker MrA Butler Mr J Latham (Appointed 24 January 20231 IAppointed 24 January 20231 IAppoinled 16 May 20231 Charity number 232222 Independent examiner Azels Audit Services Limited 12 King Street Leeds LS1 2HL Bankers The Co-operative Bank p.l.c. P.0. Box 101, 1 Balloon Street Manchester M60 4EP Sollcltors Burn & Company Lendal House 11 Lendal York Y01 8AQ Mitchells Solicitors 2 Pe¢kitt Street Clifford Street York Y01 9SF
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) CONTENTS Page Trustees. report Independent examinevs report 12 ststement of fin8ncial 8Ctivilies Balan sheet 14 statement of cash flows Notes to the financial statements 16-26
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their report and financial statements for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's goveming document, the Charities Act 2011 and Attounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffedive 1 January 20191 as detailed in the a¢¢ounb'ng policies. Objectives and activities The objects of the RSPCA York, Harrogate & District Branch are to promote the work and objects of the Society, which are to promote kindness and to prevent or suppress cruelty to animals by all lawful means, within the York, Harrogate and District area, in a¢¢ordan¢e with the policies of the So¢iety. As a branch we support the RSPCA Inspectorate and their work wholeheartedly and have started and urill continue to offer animal spaS at the York Animal Home to the Inspectors as a priority and only taking animals from the publi¢ when no inspector animal needs a res¢ue pla. This work is key to avoiding the repetition or suppression of cruelty as a part of the York, Harrogate & District objèctives and promotes humane sentiments towards animals which involve moral benefit lo humankind. Public benefit statement We have Complied with the duty under the Charities Act 2011 to have due regard lo public benefit JJidan¢e published by the Charity Commission. Significant activities We support local inspectors by taking in, free of charge, mistreated or abandoned animals, including pets whose owners suffer ill health, financial difficulties or who have passed away. As a branch we support the RSPCA Inspectorate and their work wholeheartedly and have started and will continue to offer animal spaS at the York Animal Home lo the Inspectors as a priority and only taking animals from the public when no inspector animal needs a rescue place. Over 55D/o of all animals taken into the York Animals Home came from the national RSPCA Inspectors. Alongside the Inspectorale we provide education, information and advice, to aid the prevention of cruelty and mistreatment of animals. This work is key to avoiding the repetition or suppression of cruelty as a part of the York, Harrogate & District objectives and promotes humane sentiments towards animals which involve moral benefit to humankind.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Achievements and performance 2023 was another challenging year for the animal home. The cost of living crisis brought increased costs alongside record demand for spaces in RSPCA cenlres. The team al the animal home continue lo work tirelessly lo ensure we're helping as many animals as we can in this challenging climate. Our ageing sile continues to be a challenge, with the number of urgent maintenance issues growing every year, this year saw a significant jump in Maintenan costs as we had lo tsckle a number of issues and replace various ple$ of equipment which had reached the end of their life. 2023 was presented with a number of challenges due lo outbreaks of canine parvovirus, which was brought into the hom& by inspectorate dogs on numerous occasions. In addition there was an increase in parvovirus cases in the local area, we believe this was caused by lockdown owners who had not been getting their dogs va¢cinaled. When appropriate we decided to lockdown 8nd qu8r8ntine the 8nim81 home to ensu there was no increased spread of the virus, while this was successful in helping lo contsin and control the virus il didn't sadly mean that rehoming was paused and thats dogs were for lo stsy in kennels for extended periods of time. These outbreaks required us lo VIeW and enhance our biose¢urily procedures, particularly in relation lo puppies who 8re al 8 greater risk from these viruses. Despite our best efforts we sadly lost a number of dogs to the parvovirus. Thankftjlly we have not had any further outbreaks bul we continue lo monitor the situation. In 2023 we ¢onlinued lo move forward with the planning procgss for rebuilding th8 animal home, with a planning application rèady to b8 SLJbmittéd in 8arfy 2024. Thè nèèd for improvèd facilitiés ramains prèssing. although w8 do not ¢LJrrenlly have the funds lestimated to be around £3 million) nggded lo carry out such a proje¢l. As always the work we do is only possible thanks to the generosity of our supporters. Whether you're donating money or your time, everything you do helps improve the lives of animals in our Care. Trustee Recruitment and Training We continue lo recruit new Iru5tees and see a regular tumover of board members. In 2023 we struggled lo board number above the minirllurn required so will continue to carry out proactive recruttment lo build in a safety nel should current ttuslees slep down from their role. This year the trustees have been paying particular attention lo matters regarding the rebuild and this is an area which will continue lo grow in importance over the next few years. In order lo assist with this element of work the Iruslees will be looking to recruit people from a Construction background who Can bring their expertise lo the board. The trustees continue lo tske their responsibilities in regard to Health and Safely and Risk Management, seriously. With regular updates on incidents at the home alongside annual reviews of policies and procedures. A separate working group to provide oversight on annual policy vIewS is planned for 2024. The national RSPCA is Currently encouraging branches lo become CIO'S under a new partnership arrangement. We are wailing for the first bal¢h of branches lo have gone through this process so that we can learn from their experiences and hopefully avoid making any mistakes or spending money on advice that we could gain from those that have been through the process already. This is a long temi goal and will Continue into the ftjlure.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Fundraising We continue to operate wilhoul any dedicated fundraising staff, which does present significant challenges when il comes lo growing our fundraising activity and there are a number of opportunities that we have been unable lo capitalise on. We are thankfully very well supported by a learn of volunteer fundraisers, who amongst other things carry out regular stalls across our region and help to run our three annual fairs.ln the current climate il seems sensible lo keep the cost of our fundraising activity low so that we can use as much of the money donated towards supporting our animal work while the cost of living crisis impacts of peoples ability lo donate. Our regular donations schemes SuPAWlers and the Animal Home Lottery continued lo perfonll well. However the lack of any dedicated fundraising or comms resources has meant that we have struggled to communicate with our regular donors in the way we would have liked. Towards the end of the year we began a piece of work lo create an integrated supporter database that should enable us lo communicate more effectively in the future. We continue lo develop positive relationships with local businesses,with many large employers facililaling staff volunteer days on srte, to carry out everything from gardening lo decoration work. Our relationship with The Irllpossible Wonder Bar and Tea Rooms continues. even playing host lo our AGM last year alongside our regular Doggie Brunches. We also entered into a new partnership with Bristol Street Motors who started donating lo the branch on behalf of cuslorners when they buy a new car. We continued to grow and develop our annual fair, with all three of the fairs taking place and raising significantly more than in previous years. A huge thanks goes lo all our volunteers that assist with these events, especially Ruth Bentley and Dawn Malloy who tske on much of the organisation. A big thanks also goes to Homestead Park for continuing lo allow us lo host our Summer Fair there, and to Popplelon Road primary School who stepped in at the18St minute and allowed us to hold our Christmas Fair In their playground. As always we are extrernely fortunate to receive legacy donations from a number of our supporters who sadly passed away. We are extremely rslianl on legacy donations to cover the running costs of thg animal home, and despite our ongoing efforts lo diversify our income sources this continues lo be the case. In 2024 we plan lo carry out more proactive activity around promoting legacy giving, although this remains a sensitive and challenging topic.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Retail Despite the positive growth shown our retail store in 2022, 2023 brought with il a reduction in sales across all of our stores, bul particularly in our York store, which has previously been our best performing. Poor weather, the Cost of Living Crisis and staffing issues in the stores, likely led lo these reduction in sales. Despite these challenges the stores still brought in a healthy level of income, increasing the amounts from 2022 thanks in large part to the increased level of Gift Aided donations we were able lo claim. A big thank you lo all of the donors who lake the lirne to sign up lo Gift Aid while in our stores, il really does make a massive difference. 2023 also saw our retail manager go on matemity leave and her replament was brought in to ensure things were managed in her absence. November 2023 saw the opening of our first new store in Mallon. While the store opened lo high levels of sales, it struggled lo maintain those over the rest of the year and continues to perform poorly in 2024. We struggled to recruit effective staff in various roles across our retsil network and continue to review the roles, responsibilities and remuneration of retsil staff, particularly for the store manager roles. Hopefully we will be able lo gel all of our stores fully staffed so they can return lo generating the significant profits required lo support the home. The staffing challenges and poor perforrnance of the Mallon shops have unfortunately put a hold on future retsil growth plans and we lake the opportunity in 2024 to VIeW the structure and resources being direct towards We continue lo struggle lo recruit enough volunteers for our ch8rity shop, with many newer volunteers moving on after a number of months. We have had some great volunteers who have come for work experience and left once they've found paid employment or completed their studies. It is of course gre8t when th81 happens and we're pleased we can play a role in the development of our volunteers. This 18ads to a need for ongoing rectuitmenl and a need to focus on finding more permanent volunteers and ensure a stronger retention of current volunteers. While income levels appear to be fairly stsble it is important to remember that this year saw significant cost increases across all areas. particularly in relation lo staffing and utilities, which impact directly on the profitability of our shops. Retail will Continue lo be a focus for the charity moving in lo 2024.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Volunteering We continue to utilise Assemble to train and recruit new volunteers. The platform has worked real well in areas like retail where the shop managers have lime lo allow them lo process applications and train them, however we've struggled lo use il as effectively in the home. The plattorm has allowed us to ensure all volunteers are meeting minimum standards of training when they start, which has proved extremely beneficial. In regards lo Iruslee recruilmenl il has really helped lo promote our vacancies lo a new audience and professionalise the application prosS. While we have seen an increase in our a(Phoc volunteers al activities like our fairs and fundraising stalls, we are still very reliant on a small number of key volunteers who organise the rllajority of our activty. While more volunteers would benefit the branch in the long term, it is challenging finding the lime and resources lo recruit and train new volunteers. We also struggle with volunteer retention, especially during the colder months. This is an issue we are aware of and continue lo explore various Unfortunately we are still very reliant on a small number of volunteers. We have struggled lo bring new volunteers on board due lo the lack of dedicated volunteer coordination. However we did welcome a number of new animal welfare and fundraising volunteers lo the organisation and hope to continue lo build on this in 2023. Another massive thank you needs lo go out to our Maintenan volunteers Peter and Trevor, who lltinue lo tirelessly support the animal horne and save us thousands of pounds each year with their invaluable support. We have also benefited greatly from the support of David Forster who has assisted with a range of IT issues in his own lime and helped u5 to identify aress where we could save money. We were fortunate lo again welcome groups of volunteers from Network Rail, Nestle, Portakabin and Aviva who came down to the anim81 home and carried out a range of activities lo improve the over811 environment of the animal home. We are always grateful for the support of thes& volunteering groups although we would struggle lo accomrllodate any more than we already do. Outreach We continued to deliver the Stray Dog Collection service for the City of York Council. We feel this not only provides much needed funding lo support our wellbeing works bul allows us lo deliver improved care to stray dogs in our artra. Since taking on th& service the number of stray dogs collected and reunited with their ownors has increased significantly bas&d on figurtrs providtrd by CYC. This year we have supported a number of local food banks by donating surplus food which we are unable lo use at the animal home. While we endeavour to make use of all donations that Come to the centre, there are a number of items that are Close to their expiry date or of a type which we cannot use, and we feel this is an effective use of those items whilst still supporting the wellbeing of animal in our 8re8.. In 2024 we hope lo Continue work with our colleagues in the City of York Council lo deliver animal welfare information lo the city alongside proactive activities like microchipping. However funding conslrainls continue lo put a restriction on how much proactive oUtaCh work we are able to do.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Rescue, Rehabilitation and Rehoming We continue to carry out our adoptions through our website and via appointment only meet and greets. While this works well for the majority of cases, we still receive some complaints from people who wish they could walk around the centre and look al the animals. We continue lo review this decision. However with adopliin figures remaining strong and animal welfare being improved by people not looking round, it is unlikely that we will change the current process. The branch rehomed 282 animals in 2023 1105 Dogs, 109 Cats, 18 Rabbits and 50 other animals). This was a slight reduction on numbers from last year, although our cal rehoming numbers did increase. This was in part caused by the increased complexity of the animal coming into our care which meant the were harder lo rehome and look longer than they had last year. Animals Rehomed 2079 2020 2021 2022 2Lf23
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 The branch look in 321 animals during the year, the majority of which came to the centre from the national RSPCA inspectors. This figure was down from 374 in 2022, while the majority of these animals were still brought in from the inspeclorale 11771 we also saw an increase in animals being taken in directly by the branch as a result of our new work with the City of York Dog Warden service, and the cost of living crisis forcing may people lo pul their animals up for rehoming or abandoning them al the cenlre. Unfortunately this year also saw an increase in the number of dogs being returned lo us1291, this is in large part due lo the challenging dogs that we are seeing at the centre, many of which have complex behavioural issues which make them difficult to rehome and require experienced owners. Animals Brought in M43C 212.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Dogs remain our largest intake criteria, although cats are not far behind. This year we saw a lar increase in the number of other animals brought into the centre. The majority of these were either small rodents or guinea pigs that had come from one specific home where they had been allowed to breed in large numbers. We are unfortunately seeing more cases like this and we struggle lo accommodate such large numbers in one g). Small animals are also more challenging lo rehome as people tend lo favour getting animals from petshops where welfare standards are not enforced, this means that the animals spend longer lirnes with us and lake up the Spa needed for others. We continue to see many larger breeds like Akitas, Cane Corsos and Bull Mastiffs coming in lo the cenlre, particularly with the introduction of the XL Bully Ban, which caused many people lo surrender or abandon their dogs. This is particularfy challenging for us as they new legislation meant that we were also unable lo rehome any of these dogs, resulting in many of them having to be eulhanised. As a centre we always do everything we can to avoid having lo pul animals lo sleep, so it was particularly hard on staff lo be put in this position where we had no choice bul lo comply with the law. Nationally there is a huge increase in demand for space al RSPCA centres. There is currently a national wailing list which, had reached over 1000 animals in private boarding wailing for spaces in RSPCA cenlres. While these animals are held in private boarding they are also unable lo be rehomed. Nationally the RSPCA is exploring other options like an increase in fostering, however this trend looks set lo continue. One positive item lo note is that al the end of the year we had O dogs that had been al the animal home for over 6 months. In the past we would regularly have dogs who had been with us for over 12 months and sometime5 almost 2 years. This shows that the work we've carried out lo improve our rehoming process has paid off and something we should be really proud of because the shorter we have animals in the centre the better. Reason for Animal Admission Retum$ 90% Branch Wellare Inspectorate 5&7%
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Financial review The Stslemenl of Financial Activities shows a nel deficit for the year of £39,98312022 surplus £89,697). The charity does not have any reslricled funds. Net Current Assets stand in total al £1,476,043 al 31 December 2023 12022 - £1,296,078). The charity also owns the York anirnal home which is carried in the accounts al ils depreciated cost of £107,608 12022 £123,964). The tol81 income for the year was £893,863 12022 £947,423). Income from donations and legacies was £230,79812022 £362,215). with income from charitable activities which indudes boarding and re-homing fees lolalling £243,78812022 - £224,328). The Charity's shops contributed income of £344,43512022- £322,872). During the year, there was a nel g8in of £11,769 on the sale of investments through Cleric81 Medical resulting in proceeds of £207,198 which are still oulst8nding. Reserves Policy The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be al least £300k, which represents 3 months running costs along with the amounts required to pay oulslanding liabilities and staff redundancy costs. Eslirllated expenditure for 2024 is £1.1m. Unfortunately the impact of Brexit, inflationary pressures on prices and the cost of living crisis has resulted in significant increases lo costs in every aspect of running the anirllal home, particularly in regards to fuel and waste disposal. While we are hopeful that the overhead costs may reduce as the economy irllproves we are budgeting for an increase in costs in the upcoming years. In addition lo the increased costs, we are also expecting the downlum in our fundraising to continue into 2024, as our supporters continue to feel the effects of the increased costs. The branch is forecasting levels of income in 2024 of £835k, resulting in a £272k deficit for the year. Whi15t we continue to work towards becoming su5tsinable, we must also recognise the impact of extemal financial pressures on our ability to reduce our deficit further in 2023. In 2024 we plan lo progress the work lo rebuild the Animal Home, this will require the use of some of the reserves in order lo initiate this process. The economic challenges and need lo deploy resources for the redevelopment of the anirnal home building rrEans that we are likely lo fa a sizable deficit in 2024, and will need to use our reserves lo cover this. Investment policy In November the Clerical Medical investment portfolio was closed by the investment company and the funds from the liquidation of these stocks were held in Luxembourg until they can be reclaimed by the charity. Rlsk managgmenl The trustees have a duty to identify and review the risks to whi¢h the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assuran against fraud and error. During the monthly meetings, the Trustees ath'vely review risks which the charity faces, loo.ng at operational and financial reviews and business risks which have been idenlified as= Inability lo operate the animal home because of fire or olher destruction., Loss of reputation through error or fraud., Loss of income through error or fraud., Insufficient funds to cover costs of animal welfare activities. Steps lo mitigate significant risks include.. Internal control risks have been minimised by the implemenlalion of procedures in accordance with the Charity Act 2011., Procedures are in pla to ensure compliance with health and safety regulations for staff, volunteers and visitors., Emergency plans have been drawn up lo ensure the animal centre can continue to operate in the event of fire, flood or other destruction.
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 structure. governance and management Governing document The charity is consliluled as an unincorporated charitable association. The charity operate5 as an autonomous branch of the National RSPCA subject lo ils rules for branches las updated in 20121. The objects of the charity are.. To prevent cruelty lo animals., To look after their general welfare in York, Harrogale and District. The York, Harrogate and District branch has a Committee of no less than S and up to 14 board members who meet mDnthly and are responsible for the strategic direction and policy of the charity. A scheme of delegation is in pla and the day to day responsibility of the York, Harrogate and District branch animal horlle and shops rests with the Branch Manager, overseen by the Iruslees board. The pay of the charills key management personnel is reviewed annually and increased al the trustees. discretion and tsking into consideration the financial situation of the charity. The Trustees who served during the year and up lo the date of signature of the financial slalements were.. Mrs J Snelling (Resigned 24 October 20231 Mr D Hardwick Mr P Duggan Mrs B Reed Mrs A Barker Mr A Butler Mr P Rushlon Mr J Latham (Resigned 25 July 20231 (Appointed 24 January 20231 (Appointed 24 January 20231 (Resigned 9 March 20231 (Appointed 16 May 20231 10-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 statement of Trustees. responsibilities The Trustees are responsible for preparing the Trustees. Report and the financial slalemenls in accordance with applicable law and United Kingdorn Accounting Stsndards (United Kingdom Generally Accepted Accounting Praclicel. The law applicable to charities in England and Wales require5 the Trustees to prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the Charity and of the incorning resources and application of resources of the Charity for that year. In preparing these financial ststemenls, the Trustees are required lo.. select suitsble 8c¢ounling policies and then 8pply them consislenlly., observe the methods 8nd principles in the Charities SORP., make judgements 8nd eslimales that are reasonable and prudent., slate whether applicable a¢¢oLJnting stsnd8rds have been followed, subject lo any material departures disclosed and explained in the financial ststements", and prepare the financial statements on the going concern basis unless il is inappropriate lo prgsurre that the ¢harily will Continue in opgralion. Thè Trustèès ara rasponsiblè for kèèping suffieiént aecoLJnting racords that disclosè with raasonablè accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity IA¢¢ounts and Reports) Regulations 2008 and the provisions of tIE trust deed. They are also responsible for safeguarding the assets of the Charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees Report wa5 approved by the Board of Trustees and Signed on its behalf by.. Mr P Duggan Trustee Dated.. 0110812024
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTYTO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH I report lo the Trustees on my examination of the financial statements of Royal Society for the Prevention of Cruelty lo Animals, York, Harrogate And District Branch Ithe Charity) for the year ended 31 December 2023. This report is rnade solely lo the charity's Trustees, as a body, in accordance with Section 145 of the Charities Act 2011, including the FRC'S Ethical Standard and the provisions available lo small enlilies, in tl circumstances in note 19 to the financial slalemenls, and we have fulfilled our other ethical responsibilities in accordance with these requirements. My independent examination work has been undertaken so that I might stale lo the charity's Iruslees those matters l am required lo state to them in an Independent Exarninerfs Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility lo anyone other than the Charity and the Charity's Trustees as a body, for my independent examination work, for this report, or for the opinions I have formed. Responsibilities and basis of report As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the Charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examinerfs statement Since Ihe Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Acl. I confirm that l am qualified to undertake the examination because l 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 matters have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting racords warè not kèpt in respect of th8 Charity as rèquiréd by sè¢tion 130 of the 2011 Act., or the financial statements do not accord with those records., or the financial slalemenls do not comply with the applicable requirements concerning the form and conlenl of accounts sel 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 COnmS 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 Ihe financial statements to be reached. Jessica Lawren FCA CTA Azels Audit Services Limited 12 King Street Leeds LS12HL Dated.. 0710812024 12-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Notes In Donations and legacies Charitable activities Other Ir8ding activities Investments Government grants wm 230,798 243,788 409,375 9,902 362,215 224,328 354,756 6,120 Total income 893,863 947,423 Raising funds 205,193 176,098 Charitable activities 740,422 679,187 Total expenditure 945,615 855,285 Net Ilossesygains on investments 13 11,769 12,4411 Net movement in funds 139,9831 89,697 Fund balances at 1 January 2023 1,664,976 1,575,279 Fund balan¢es at 31 D¢¢ember 2023 1,624,993 1,664,976 All income and expenditure for 2023 8nd 2022 is unrestricted. The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 16 - 26 form part of these financial stslemenls. 13-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes Fixed assets Tangible assets Investments 15 16 148,950 173,469 195,429 148,950 368,898 Current assets Stocks Debtors Cash at bank and in hand 17 18 500 297,003 1,211,720 500 128,088 1,232,330 1,509,223 1,360,918 Creditors.. arnounts falling due within one year 19 133.1801 164,8401 Net current assets 1,476,043 1,296,078 Total assets less ¢urrent liabilities 1,624,993 1,664,976 Total funds Unrestricted funds 1,624,993 1,664,976 1,624,993 1,664,976 The financial statements were approved by the Trustees on 0110812024 Mr P Duggan Trustee The notes on pages 16 - 26 form part of these financial stalemenls. 14-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Notes Cash flows from operating activities Cash (absorbed byllgeneraled from operations 23 1217,3651 130,370 Investing activities Purchase of tangible fixed assets Proceeds on disposal of investments Interest received 120,3451 207,198 9,902 114.0521 Net cash generated fromllused inl investing activities 196,755 114,0481 Net Idecreasellincrease in cash and cash equivalents 120,6101 116,322 Cash and cash equivalents at beginning of year 1,232,330 1,116,008 Cash and cash equivalents at end of year 1,211,720 1,232,330 15-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. Charity information RSPCA York. Harrogale and District Branch is a ¢harity rggislerèd with thè Charity Commission in England and Wales under the registèrèd numbèr 232222. The principal addrèss is RSPCA York Animal Hom8, Landing Lane, York, Y026 4RH. 1.1 Accounting convention The financial ststements have been prgpared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their financial statements in a¢cordan¢e with th8 Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 102) leffective 1 January 20191- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The financial statements have been prepared to give a 'true and fair, view and have departed from the Charities IA¢¢ounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved following Charits'es SORP IFRS 1021 rather than A¢coLJnting and Reporting by Charities.. Statement of Recommended Practi effe¢live from 1 April 2005 which has since been withdrawn. The Charity is a PLJblic Benefil Entity as defined by FRS 102. The financial slalemenls are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial ststemenls are rounded to the nearest £1. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investments at fair value. The principal accounting policies adopted are set out below. 1.2 Going Concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unreslricled funds are available for use al the discretion of the Trustees in furtheran of their charitable objectives. 1.4 In¢ome Income is recognised when the Charity is legally entitled to rt after any performance conditions have been met, Ihe amounts can be measured reliably, and it is probable that income will be reived. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless perfomiance conditions require deferral of the amount. Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Income from government grants and other grants is recognised when the charty has entillemenl lo the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably and not deferred. 16-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies (Continued) 1.5 Expenditure Expenditure is recognised once there is ¥ leg81 or constructive obligation to make payment to 8 third party, il is prob8ble that selllement will be required and the amount of the obligation can be measured reliakly. Expenditure includes 8tt1ibutsble VAT which cannot be recovered. Expenditure is ¢18ssified under the following activity he8dings'. Charitsble activity wmprises those Costs incurred by the ¢h8rity in the deliverance of ils a¢livilies and services for ils beneficiaries. It includes both costs that Can be directly allocated to such activities and those costs of an indire¢l nature necessary to support them. Cost of rising funds comprisos the costs of running the charity shops. Support Costs include those costs which cannot be directly attribut8d to a particular hèading, and include thè governanc8 Costs of the charity. Thesè are allocated to thè relevant activity bas8d on usage and stsff time associated with each activity. 1.6 Tangibla fixèd assets Tangible fixed assets are initially measured at cost and subsequently measured al cost or valuation, net ol depreciation and any impairment losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Improv&ments lo property Animal home equipment Shop and office equipment Fixtures and fittings Motor vehicles Straight line over 25 years Straight line over 10 years 20.kn on a reducing balance basis 20 /0 on a reducing balance basis 200/0 on a reducing balance basis 25 /0 on a reducing balance basis The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activits'es. 1.7 Fixed asset investments Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured al fair value al each reporting date. Changes in fair value are recognised in net incomellexpendilurel for the year. 1.8 Impairment of fixed a$5ets At each reporting end date, the Charity reviews the Carrying amounts of its tsngible assets to determine whether there is any indication that those assets have suffered an impaiment loss. If any such indcation exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss lif anyl. 1.9 Stocks Stocks of bought in goods is valued at the lower of cost and eslimaled selling price less costs lo complete and It is impractical to estimate the fair value of goods donated for sale in the charity's shops due to the high volume of these rftems and lo include it on the balance sheet. The value of these goods to the charty is instead recognised when they are sold in the shops. 17-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies (Continued) 1.10 Cash and cash equivalents Cash and cash equivalents in¢lude cash in hand, deposits held 81 call with banks, other short-temi liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current li¥bilili&s. 1.11 Financial instruments The Charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Olher Fin8ncial Instruments Issues, of FRS 102 to 811 of ils financial inslrumenls. Financial instruments are recognised in the Charity's balance sheet when the Ch8rily CoMeS party to the contra¢lu81 provisions of the instrument. Financi818ssels and liabilities are offset, with the net amounts presented in the financial slalemenls, when there is a legally enforceable right to sel off the recognised amounts and there is an intention lo settle on a nel basis or lo realise the asset and strttle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslitules a financing Iransaclion, where the transaction is measured al the present value of the future receipts discounted al a market rale of interest. Financial assets classified as receivablè within one ytsar a not amortised. Impairment of financial assets Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment al each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the eslimaled future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the Carrying amount and the present value of the estimated cash flows discounted al the asset's original effective interest rate. The impaimienl loss is recognised in net in¢omellexpendilurel for the ye8r. If there is a decrease in the impairment Ioss 8rising from an event occurring after the impairment was recognised, the impaimenl is reversed. The reversal is such that the Current Carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been re¢ognised. The impaimienl reversal is re¢ognised in nel in¢omellexpendituro1 for the year. Derecognition of financial assets Finan¢ial assets are derecognised only when the ¢onlractU81 rights lo the cash flows from the asset expire or are settled, or when the Charity transfers the financial ass&t and substsntially all the risks and rewards of ownership lo another entity, or if some significant risks and rewards of ownership are retsined but Control of the asset has transferred lo another party that is able lo sell th& asset in ils 8nlirely to an unrelated third party. 18-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policies (Continued) Basic financial liabilities Basic financial li8bililies, including creditors and b8nk 108ns are initially recognised 81 Ir8ns8clion price unless the arrangement constitutes 8 fin8ncing Ir8n$8¢1ion. where the debt instrument is measured 81 the pos&nt value of the future payments discounted at a market late of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments 8re subsequently carried al 8mortised cost, using the effective interest rate method. Trade ¢redilors are obligations lo pay for goods or services that have been a¢quired in the ordinary course of operations from suppliers. Amounts payable are Classified as ¢urrent liabilities if payment is due within one year or less. If not, they are presented as non-¢urrenl liabilities. Trade ¢redilors are re¢ognised initially at transaction pri¢9 and subseqLJ8ntly mèasLJrod at amortised cost Ljsing th8 èffactive intérest mèthod. Derecognition of financial liabilities Financial liabilities are derecognised when th8 Charity's contractual obligations expire or ar& discharged or cancelled. 1.12 Taxation RSPCA York, Harrogale and District Branch is a regislsred charity and as such is potentially enlilled lo lax exemption under Section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising. 1.13 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Terrnination benefits are recognised immediately as an expense when the Charity is demonstrably Committed lo lerminale the employment of an employee or to provide lerminalion benefits. 1.14 Retirement benefits Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.15 Leases Rentals payable under operating leases, including any lease inntiVeS received, are charged as an expense on a slraighl line basis over the term of the relevant lease. Crltl¢al a¢¢ountlng estlmats$ and ludg¢ments In the application of the Charity's accounting policies, the Trustees are required to make judgements, eslimales and assurllplions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered lo be relevant. Actual results may differ from these eslimales. The estirllales and undertying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the estimate is revised where the revision affects lY that period, or in the period of the revision and future periods where the revision affects both current and future periods. After review the Trustees consider that there are no critical eslimales and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the financial slalemenls. 19-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Donations and legacies 2023 2022 Donations and gifts Legacies receivable 157,509 73,289 202,051 160,164 230,798 362,215 Charltable a¢tlvltle$ 2023 2022 Boarding fees Re-homing fees Rents Sundry income Grants received 115,044 105,563 4,920 8,261 10,000 139,166 76,320 4,305 4,537 243,788 224,328 other trading activities 2023 2022 Shop income Fundraising events 344,435 64,940 322,872 31,884 409,375 354,756 Invèstments 2023 2022 Interest receivable 9,902 -20-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Government Grants 2023 2022 Coronavirus Govemmgnt support grants 6,120 Raising funds 2023 2022 Operating charity shops staff costs 55,727 149,466 54,816 121,282 205,193 176,098 Charitable activities 2023 2022 staff costs Depreciation Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Feeding and bedding Cleaning, laundry and waste disposal Vels fees and medicine Microchips Motor expenses Repairs and renewals Legal and professional Staff training and recruimenl 431,228 44,864 13,364 2,419 46,162 6,057 2,748 15,494 7,357 39,411 70,666 258 953 22,322 4,616 417 402,032 45,366 13,688 1,574 35,062 5,975 1,214 19,305 11,267 32,891 65,311 455 1,131 7,692 5,633 17871 708,336 647,809 Share of sUPPOrt costs (see note 101 32,086 31,378 740,422 679,187 21
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Support costs 2023 2022 Management Fin8n¢e Fees paid to the Independent Examiner.. Independent examination fee - Accountancy fees 5,553 22.633 2,100 1,800 5,019 22,289 2,200 1,870 32,086 31,378 11 Trustees None of the Tnjstees 12022.. no Truste&s) lor any persons connected wth them} received any expenses, remuneration or benefits from the Charity during the year. 12 Employees Number of employèes The average monthly number of employees during the year was.. 2023 NUmr 2022 Number Animal centre managers Animal care centre and other stsff Charity shop managers Charity shop staff Branch retail manager 15 10 30 29 Employment costs 2023 2022 Wages and salaries Social security costs Other pension costs 531,127 37,074 12,493 480,999 31,705 10,610 580,694 523,314 Key Management Personnel are the Branch Manager, DepLJty Centre Manager, and Retail Manager. During the year the charity's key management personnel, comprising 3 individuals, received remuneration of £111,43012022'. £112,315 comprising 4 individualsl. There were no employees whose annual remuneration was £60,000 or more12022.' No employees). -22-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 13 Net gainslllossesl on investments 2023 2022 Revaluation of investmen15 Gainlllossl on sale of investments 12,4411 11,769 11,769 12,4411 14 Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. -23-
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ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 Fixed asset investments Listed investments Cost or valuatlon At 1 January 2023 Disposals 195,429 1195,4291 At 31 December 2023 Carrying amount At 31 Dember 2023 Al 31 Dember 2022 195,429 17 Stocks 2023 2022 Finished goods or consumables for resale 500 soo 18 Debtors 2023 2022 Amounts falling due within one year.. Trade debtors Other debtors 27,076 269,927 75,834 52,454 297,003 128,088 19 Creditors: amounts falling due within one year 2023 2022 Other taxation and social security Trade creditors Other creditors 17,742 23,563 23,535 22,988 10,192 33,180 64,840 -25-
ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, YORK, HARROGATE AND DISTRICT BRANCH (OPERATING AS RSPCA YORK, HARROGATE AND DISTRICT BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 20 Provisions available for small entities In common with many other charities of our size and nature, we use independent examiners to assist with the detailed preperation of the financial statements. 21 Operating lease commitments At the reporting end date the Charity had outstanding commitmonts for ftjture minimum leasè payments under non-can¢ellable operating leasgs, which fall due as follows". 2023 2022 Within one year Between two and five years 31,348 42,687 31,248 50,036 74,035 81,284 22 Related party transactions The charity is an affiliated branch of thè Royal Society for the Prevention of Cruelty to Animals IRSPCAI Icharity registration nLJmb8r'. 2190991 and is governed by thè RSPCA Branch Model Rules. During the year the charity received grants and donations from the RSPCA of £10,000 {2022'. £Nill in financial support, and £45,63712022.' £46,436) from the door to door fundraising event. There are no other related party transactions in the current or previous year. 23 Cash generated from operations 2023 2022 IDeficitysurpus for the year 139,9831 89,697 Adjuslmenls for.. Investment income re¢ognised in statement of financial activities Gain on disposal of investments Fair value lossesllgainsl on investments Doprecialion of tsngible fixtrd assets {9,9021 111,7691 141 2,441 45,366 44,864 Movements in working capital.. Iln¢reasellde¢rease in stocks Iln¢reasel in debtors IDecreaseyincrease in creditors 214 128,4681 21,124 1168,9151 131,6601 Cash (absorbed byllgenerated from operatlons 1217,3651 130,370 -26-