# RSPCA MIDDLESBROUGH, TEESSIDE AND DISTRICT BRANCH 

**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** 



## RSPCA MIDDLESBROUGH, SOUTH TEES AND DISTRICT BRANCH 

## **ACCOUNTS** 

## **YEAR ENDED DECEMBER 2024** 

|**CONTENTS**|**PAGE**|
|---|---|
|Trustees’ Annual Report|1|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8|





## **ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2024** 

## **RESPONSIBILITIES OF THE BOARD OF TRUSTEES** 

The Branch began the year in National Administration and in April returned to local control, meaning that we are fully operating as a charity with elected Trustees.  In October RSPCA HQ approved a merger with the former North Tees branch and from that date our Branch was renamed RSPCA Middlesbrough, Teesside and District Branch.  At the end of 2024 the Branch has 7 Trustees.  The Branch is an independent charity, registered with the Charity Commission, and affiliated with RSPCA.  The Branch is currently an unincorporated charity and in November the Trustees agreed that it is in the best interest of the Branch to begin the process to convert to a Charitable Incorporated Organisation (CIO), which we expect to complete during 2025. 

## **RESULTS** 

The Branch income was £183,840, including £145,722 transferred from the old North Tees Branch.  Branch expenditure was £22,7128,457, with the single largest expense being a £10,000 contribution in support of the RSPCA Darlington Cat Hub which provides rehoming services covering our Branch area 

## **OBJECTIVES AND AIMS OF THE BRANCH** 

The primary role of the Branch is to support the RSPCA National Society’s Inspectorate within the Branch Area. Giving priority to the acceptance of case animals, and those animals signed over for welfare concerns/offences, or unowned or sick and injured animals presented with an incident number. 

The objectives of the RSPCA Middlesbrough, Teesside and District Branch are to promote kindness and prevent suffering of animals, and to undertake animal welfare activities in support of this. 

## **REVIEW OF ACHIEVEMENT, PERFORMANCE, PUBLIC BENEFIT AND DEVELOPMENTS DURING 2024 AND FUTURE PLANS** 



2024 has been a year of significant achievements for RSPCA Middlesbrough, Teesside & District Branch.  During the year the Branch exited National Administration, retuning to local control in April.  The Branch also successfully concluded a merger with the North Tees branch, which was finalised in November.  These significant events mean that animal welfare activities are once again alive across the whole of Middlesbrough and Teesside.  This has resulted in a significant increase in expenditure on animal welfare activities, with payments for vet services rising from £1,730 in 2023 to £5,075 in 2024, demonstrating our ability to deliver animal welfare activities.  A pilot program for Neutering and Microchipping was successfully launched in Q4 2024 and this will be launched as a full program in 2025. 

A strategic business plan was agreed in December which lays out the growth plans for the Branch, including animal welfare programs, fundraising, staff and volunteers.  This represents a significant step forward for the Branch and demonstrates our commitment to operating an effective and sustainable organisation which can deliver significant animal welfare activities in our community. 

This Branch is run wholly by volunteers and thanks goes to the Trustees who give their time in going beyond the formal role of a Trustee to help execute activities and get the Branch up and running.  Special thanks are given to David Hinchcliffe who ended his role as a Temporary Trustee in April, having guided the Branch back to local control. 

We look forward to expanding our operations in 2025, with a focus on both fundraising and animal welfare programs for the benefit of our local community.  This is only the start of our journey. 

## **RESERVES** 

The total funds of the branch as at 31[st] December 2024 were £122,264 in the Virgin Bank Accounts, and £161,407 in both the Trustlaw Wealth (Quilter) Investment Account and Virgin Notice Account.  Total funds were £283,671.  This is more than double the total in 2023, mainly due to the funds from the North Tees merger.  Based on 2024 expenditure this means we have over 10 years of reserves, which gives us the funds to invest in creating a sustainable fundraising operation and to invest in expansion of our animal welfare programs.  This plan was agreed by the Trustees as a strategic business plan in December. 

## **RISKS** 

The Branch has returned to local control and has plans to become a CIO.  A risk register is in place and the Trustees have identified various risks and the associated mitigating actions. 



The agreed strategic business plan lays out how we will ensure the Branch remains stable and sustainable while we significantly grow our operations. 

## **LEGAL AND ADMINISTRATIVE DETAILS** 

The RSPCA Middlesbrough, Teesside and District Branch is a registered charity, with charity number 232226. 

## **STRUCTURE, GOVERNANCE & MANAGEMENT** 

The organisation is an unincorporated charity, registered as a charity on the 13[th] December 1963. The constitution for the Branch is in the RSPCA Branch Rules (published by the Society). This governing document came into effect on 1[st] Jan 2003. 

The Branch has agreed to begin the transition to becoming a CIO. 

## **TRUSTEES THAT HELD OFFICE IN 2024** 

Paul Chaytor – Trustee and Chair 

Aiden Woodward – Trustee and Treasurer 

Duncan Barnett – Trustee 

Elizabeth Robson – Trustee – resigned April 

Sophia Grainger – Trustee – resigned April 

David Hinchcliffe – Temporary Trustee – resigned April 

Peter Hammond – Trustee from January and Secretary from April 

Heather Jacklin – Trustee from April 

Denise McCallan – Trustee from October 

Shannon Dixon – Trustee from December 

## **BRANCH POSTAL ADDRESS** 

RSPCA Middlesbrough, Teesside & District Branch 

c/o Durham & Cleveland Inspectorate Office, RSPCA Yarm Lane, Cleveland, TS9 6QB 



## **RSPCA HEADQUARTERS ADDRESS** 

Wilberforce Way, Southwater, Horsham, West Sussex, RH13 9RS. 

## **BANKERS** 

The Branch Bankers are Virgin Money Bank, 182 High Street, Eston, Middlesbrough TS6 9JE. 

## **RSPCA BRANCH ADVISER** 

The Branch Partnership Manager is Sarah Mason. 

## **On Behalf of the Trustees.** 


Paul Chaytor – Branch Chair 



## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF RSPCA MIDDLESBROUGH , TEESSIDE AND DISTRICT BRANCH IN RESPECT OF THE YEAR TO 31[ST] DECEMBER 2024** 

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2024 which are set out on pages 6-10 

## **RESPONSIBILITIES AND BASIS OF REPORT** 

As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **INDEPENDENT EXAMINERS STATEMENT** 

I have completed my examination. I confirm that no 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 charity 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 to enable a proper understanding of the accounts to be reached. 


Mike Ashwell    BA(Hons)  FCMA  CGMA  PgCLTHE  FHEA 

25 Mitford Court 

Sedgefield 

TS21 2JE 

Dated: 02/04/2025 



## **FINANCIAL REVIEW** 

## Statement of Financial Activities 

|Statement of Financial Activities|||||
|---|---|---|---|---|
||Note|2024||2023|
|||£||£|
|**INCOMING RESOURCES**|||||
|Subscriptions|||198|142|
|General Donations||2|168,350|23,180|
|Legacy|||15,291||
|Sundries|||0|25|
|**Total Incoming Resources**|||**183,840 **|**23,347**|
|**RESOURCES EXPENDED**|||||
|Vetinary Fees|||5,075|1,730|
|Telephone & Admin|||782|181|
|Accountancy Fees||-|903|1,284|
|Cat Hub Donation|||10,000|11,000|
|RSPCA HQ Cont.|||7,718|14,333|
|Data Protection Fee (ICO)|||40|40|
||||**22,712**|**28,567**|
|**NET INCOMING/(OUTGOING) RESOURCES BEFORE OTHER**|||||
|**RECOGNISED GAINS AND LOSSES**|||161,127|(5,220)|
|**OTHER RECOGNISED GAINS AND LOSSES**|||||
|Gains/(losses) on investment assets|||596|4,435|
|**NET MOVEMENT IN FUNDS**|||161,724|(785)|
|**RECONCILIATION OF FUNDS**|||||
|Total funds brought forwards|||121,947|122,732|
|**TOTAL FUNDS CARRIED FORWARD**|||283,671|121,947|



The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared 



## Balance Sheet 

|Note<br>**Fixed Assets**<br>Investments<br>3<br>**Current Assets**<br>Cash at Bank<br>**Total Assets**<br>**Creditors: Amount falling due within 1 year**<br>4<br>**Total Liabilities**<br>**NET ASSETS**<br>**FUNDS**<br>Balance as at 1st January<br>Net Incoming Resources for the period<br>**TOTAL FUNDS**<br>**General Funds**<br>**Restricted Funds**<br>**5**|2024<br>2023<br>£<br>£<br>161,407          84,857<br>122,264          38,092|
|---|---|
||**283,671       122,949**|
||-             1,002|
||**-             1,002**|
|||
||**283,671       121,947**|
||121,947       122,732<br>161,724(785)|
||**283,671       121,947**|
||137,899                   -<br>145,772                   -|





## Notes to the Accounts 

## **1 - Accounting Policies** 

## **Basis of Accounting** 

The accounts have been prepared in accordance with the charity’s constitution, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice (FRS102)”. 

## **Donations** 

Voluntary income and donations are recognised when they are received by the charity, however, legacies if notified, are included on the accruals basis. The income from fundraising activities is shown gross, with the associated costs included in direct charitable expenditure. Gift aid reclaimable on donations to the charity is included within the amount received. 

## **Investment income, rental income and interest** 

Income from investments, rental income and interest received is included in the SOFA in the year in which it is receivable. 

## **Expenditure** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

## **Investments** 

Investments are stated at market value at the balance sheet data. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year. 

## **Taxations** 

The branch is a registered charity and is exempt from taxation. 



## **2 – Donations** 

In accordance with FRS 102, the merger with RSPCA North Tees & District Branch during the reporting year resulted in the board of trustees for the South Tees & District Branch taking full control of the new combined branch, and as such cannot be accounted for as a merger. Instead the funds transferred from the old accounts have been classified as a donation with nil consideration totalling £69,818.86 from current accounts and £75,953.44 from a savings account transferred ownership. 

## **3 - Investments** 

||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Balance as at year start|84,857|80,422|
|Additions|75,953||
|Drawdowns|||
|Increase/(Decrease) in Value|596|4,435|
|Balance as at year end|158,655|84,857|



## **4 - Creditors: amounts falling due within one year** 

||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Accruals|0|1,002|





The accrual for accounting fees has been released on the basis that the fees are budgeted and recognised in the year the audit on the accounts take place, i.e. the fees the audit on 2024 accounts will be incurred in 2025. 

## **5 – Restricted Funds** 

The agreement with the merger of the North Tees branch was made upon the agreement than any funds already held by the branch would only be used within the geographical area previously part of the North Tees territory. As such it is viewed that a legal obligation exists on the usage of these funds and they will be held as restricted and drawn upon for animal welfare activities within that area until depleted. 

## **6 - Trustees’ Remuneration** 

The trustees neither received nor waived any emoluments during the year (2023: £nil). 

No out of pocket expenses were reimbursed to trustees (2023: £nil). 

## **7 - Related Party Transactions** 

There were no related party transactions during the year. 

## **8 - Control** 

No individual or group controls the branch.