This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS BOLTON AND DISTRICT BRANCH

(Charity Registration No 232243) (Founded 18[th] February 1895)

President: Squadron Leader P G Evans, RAF (Retd)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Introduction

The trustees present their annual report and accounts for the year ended 31 December 2023. The trustees are satisfied with the performance of the charity during the year and the position at 31 December 2023 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity’s assets are adequate to fulfil its obligations.

Reference and Administrative details

Charity number: 232243

Trustees:

Mrs A Clubley Mrs T Davies Mrs L Foster (Chair) Mrs P Holt (Treasurer) Mrs K Kay Mrs SJ Morgan Miss M Needles (Secretary) Mrs C Walker (Horwich Aux Sec)

Senior staff: Branch Manager: Mrs J Ashcroft Chief Veterinary Surgeon : Mr D Yates Advice Centre/ 21 Vernon Street Clinic/Shop: Bolton, BL1 2QB. Tel 01204 521160

Independent Ainscough & Co., 93 Junction Road, Deane, Bolton BL3 4NF Accountants: Bankers: Royal Bank of Scotland plc, 46 Deansgate, Bolton BL1 1BH Solicitors: Woodcock, Howarth and Nuttall, 12/14 Manchester Road, Bury BL9 0DX

Structure, Governance and Management

The Branch is a branch of (and thus dependent on) the Royal Society for the Prevention of Cruelty to Animals (Charity reg no. 219099).

It is governed by the Society’s rules for branches (2012 edition as updated in January 2022).

The Branch Committee members (the Trustees) are elected by the branch membership at the AGM. The Branch Officers are elected annually by the committee at the committee meeting following the AGM.

All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role. Trustees are also offered in-service training organised by the RSPCA on an ad hoc basis on relevant topics eg. recruitment and retention of volunteers; financial reporting.

Branch policies are decided, within the RSPCA Rules, by the committee. Appropriate aspects are implemented by the Branch Officers. Otherwise policies are implemented by the Branch Manager, Mrs Julie Ashcroft and her staff, supported and assisted by volunteers.

The trustees meet as the Branch Committee every other month; the Branch Manager, Senior Vet, the Branch Partnership Manager and, when possible, the local Inspector, attend. Other meetings are held as required – there are no permanent sub-committees. The Annual General Meeting of the Branch is held in May or June.

The trustees have identified that the major risks to which the Branch may be exposed are:

insufficient funds to allow operations to continue.
loss of reputation through error or fraud
loss of income through error or fraud
health, safety and welfare issues relating to staff and volunteers.

The trustees actively review these risks at their regular meetings which include operational and financial reviews and confirm that systems have been established to mitigate the risks.

People Matters, a professional HR Consultancy Firm is contracted to provide HR support and advice.

Objects and public benefit statement

The RSPCA Bolton and District Branch is an unincorporated charitable association and a separately registered branch of the Royal Society for the Prevention of Cruelty to Animals (the Society), carrying out its direct animal welfare work in the area of Bolton Metropolitan Borough plus North Turton.

The objects of the Branch are to promote the work and objects of the Society – to promote kindness and to prevent or suppress cruelty to animals by all lawful means – with particular reference to the area of the Branch, in accordance with the policies of the Society. The key aim is to implement the RSPCA’s policies on animal welfare as revised in 2014, with special attention to providing welfare neutering, affordable veterinary treatment, providing advice, accommodating and re-homing animals, microchipping and so on.

The trustees have reviewed the outcomes and achievements of our objectives and activities for the year, to ensure they remain focused on our charitable aims, and continue to deliver benefits to the public. We have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Advancement of animal welfare

Under the Charities Act 2011, the advancement of animal welfare is recognised as a distinct statutory charitable purpose. This legislation and the Animal Welfare Act 2006 indicate an acceptance by society that treating living creatures with compassion has a moral benefit for the public as a whole. Whilst this public benefit is clear, it is sometimes difficult to quantify and must be balanced against any detriment.

The Branch’s animal welfare work, although local in nature, benefits society at large, and also aims to help people in need with the care of their animals. The next section of this report highlights the Branch’s main activities and the comments in italics demonstrate the benefit provided to the public . All our charitable activities, as described in more detail in the following pages of this report, focus on promoting kindness and preventing or suppressing cruelty to animals and are undertaken to further these purposes for the public benefit.

Charitable activities pursued for the public benefit

We support our local Inspectors by providing veterinary treatment to mistreated, injured or abandoned animals. The Society’s Inspectorate (as well as providing education, information and advice) rescues animals in distress and enforces laws against the cruel mistreatment of animals in England and Wales by bringing prosecutions. This work is key to ‘the prevention or suppression of cruelty’ part of the RSPCA objects, and promotes humane sentiments towards animals which involves moral benefit to humankind as a whole.

We provide subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. We do this by providing basic veterinary health care at a subsidised cost at our clinic. This work benefits those on means tested benefits by giving them financial help to obtain care for companion animals in need of veterinary treatment. The ownership of a companion animal has been shown to benefit health and wellbeing, especially of those people living alone, and our reasonably priced treatments enable them to keep their animals healthy for longer. We also are able to provide dog and cat food to owners who are struggling financially.

We provide subsidised neutering, microchipping and vaccination of companion animals for those in the Branch area on low incomes at our clinic. This work helps to control dog/cat populations through neutering and benefits those on means tested benefits by giving them financial help to neuter, vaccinate and microchip companion animals, thereby promoting responsible pet ownership.

Animals in our care receive veterinary treatment, vaccination, neutering, and microchipping, and are assessed for rehoming. This work helps to control the incidence and spread of disease and suffering through vaccination and neutering.

We occasionally rehome animals in need, for a reasonable adoption donation, to people willing and able to have a companion animal (dependant on a successful home check). Whilst we recognise that companion animals provide measurable benefits to people’s physical and mental health, we consider the provision of pets as subsidiary to the main charitable aim of this service, which is to reduce animal suffering. Our policy to request a reasonable adoption donation for animals, and to carry out home checks, aims to highlight the ongoing personal and financial commitment of pet ownership. It would not be in the best interests of animals, and therefore would fall outside our objects, to rehome to those who could not afford them.

We respond to enquiries (both direct and via the Society’s national call centre) from the public about animals locally. The public benefits from knowing that we can intervene to assist animals in need.

We offer free animal care advice at our Advice Centre and clinic. The public benefits through the promotion of responsible pet ownership.

Within the terms of our governing document, we support the National Society by donations to special appeals, eg the work of the Overseas Department. We support other RSPCA branches, eg helping with horse transport and stabling facilities in the area, and by donations for special projects. Veterinary support was also supplied during 2023 to other local branches, including Wigan, Bury and others. We work together with other local animal welfare charities to find spaces to accommodate abandoned or injured animals, and provide subsidised neutering, vaccination and microchipping for stray animals before rehoming by other local animal rescue groups. This work benefits the public by allowing us to help more animals in need.

We provide volunteering opportunities for those who wish to support our work, including trusteeship, fundraising, shop work, clinic reception and administrative work. This benefits local people and companies by providing the possibility of doing work which is compassionate and rewarding and by training people contributes to their personal development, increasing confidence, health, self-esteem and job prospects.

We provide education to students on placement from University, Colleges and schools, enabling young people to gain practical, hands on experience that will help them in their careers.

In the course of our fundraising we operate a charity shop which helps local people on a budget to buy clothes, books and bric-a-brac at affordable bargain prices. This also helps the environment by re-cycling items, especially textiles, which may otherwise go into landfill.

Volunteers and other support

Volunteers play a central role in the work of the Branch: as Trustees, committee members, and Branch Officers; helping at the Charity Shop, Advice Centre and Clinic, and assisting at fund raising events.

The Branch also benefits from the unpaid out-of-hours activities of our paid staff; those who do not claim expenses to which they are entitled; and those who donate goods for sale or use. Bolton Council also gives the Branch discretionary rate relief in addition to the mandatory relief for registered charities.

We estimate that our volunteers contributed some 4500 of their free time in 2023.

On behalf of the animals helped, the Trustees acknowledge all this help, without which the Branch could not function, with many thanks.

Education

Our clinic is a teaching practice with a contract with Nottingham University, whose veterinary students spend placements of 2 weeks with us. We accommodate up to 6 students at any one time throughout the year. These students, under the guidance and tutelage of our experienced veterinary surgeons, practise and hone their surgical skills, and carry out consultations. This is a public benefit to the individual students and to wider society as we train the next generation of veterinary surgeons.

We also take a limited number of college and school students on day release placements, on which they learn about animal welfare and the charity. There is public benefit as these young people growing in confidence, learn about the workplace, and gain knowledge and experience to help them to plan their futures.

Achievements and performance

We have made substantial improvements and alterations to our premises at Vernon St this year. We applied for, and were granted, local authority permission to install bedrooms to enable the University students and a vet to reside on the premises. The work began in February, and was completed for students to reside on the premises by July. This has had the dual benefit of added convenience and lower costs for the students and the university, and has given us the ability to treat more complex cases as we can now hospitalise animals overnight if

necessary under the supervision of students and vets who are on the premises to tender treatment as required.

Several quotations were obtained before a suitable contractor was appointed to carry out the work, after due diligence checks. The selected contractor was of a mid-range price and the quality of work was excellent. We are grateful to Nottingham University for their help to equip the student residential areas.

We have been able to widen participation by installing an accessible ramp to our shop and clinic main entrance.

Our clinics, running Monday to Friday, responded to growing demand for subsidised vet care as the cost of living crisis affected larger numbers of people: Bolton suffers a high level of deprivation, being the 3[rd] most deprived borough in the region.

We are pleased to report that the Branch was again ranked first in the North Region of the RSPCA for animal welfare assistance, having provided help to 8296 dogs and cats, neutering 2101 animals and implanting 1891 microchips during the year.

These achievements have only been possible because of the hard work and dedication of our vets, branch staff and volunteers who regularly work very long hours in often difficult circumstances. The trustees would like to record our appreciation for everything they do to allow this vital animal welfare work to continue.

Fundraising

This year we were particularly fortunate to be awarded a grant of £50,000 from The IVO trust. Bolton Guild of Help has kindly continued to award grants to us. Nottingham University contribute in support of their student placements.

Although the formal funding partnership with Pets at Home has now ended we still receive smaller donations from them in the form of pet food etc,

A significant contribution to Branch fundraising comes from the success of our charity shop which made a net profit for the year 2023 of £57,206 (2022 £54,317). Approximately £12,000 of this was sales via Ebay. We would like to thank the staff and volunteers who identify and handle the sales of these items.

We receive welcome contributions via sources such as raffles, Amazon, Pay Pal, Just Giving, Facebook, Legacies etc, where the Branch is the nominated charity.

All the above fully utilise the time of staff and volunteers to full capacity.

Financial Review

The total incoming resources for the year amounted to £455,054 (2022 £317,887) including legacies of £2,000 (2022 £1,876). Expenditure in the year amounted to £501,596 (2022 £375,598).

The increase in spending was due mainly to the increase in clinic costs (£42,420), both salaries and direct costs, which was more than matched by an increase in clinic income (£54,056); and essential building repairs. There was a deficit of £46,542 for the year (2022 deficit £57,711).

The value of our investments increased again by £6,993 by the end of the year, and a further gain has been achieved in the first quarter of the current year. These long term investments are under the advice of professional advisors.

The Branch also continued to benefit from the National Society’s door-to-door recruitment programme, receiving income of £23,094 during the year (2022 £23,218).

Reserves Policy

The Branch holds reserves for 2 main reasons:

In order that levels of service provided for animal welfare may be maintained, and legal obligations to employees met, if there should be a downward trend in incoming resources, bearing in mind that such a downward trend is liable to coincide with increased demand for financial support.
Because of fluctuations in income from year to year, the main variable being legacies received over which we obviously have no control. Legacies in 2023 totalled £2,000 The target level for reserves (i.e. net current assets excluding legacies due) is now calculated as 75% of the total expenditure for the two previous accounting periods, excluding depreciation and exceptional expenditure. This should ensure at least two years of operations following a drastic financial downturn. This is now considered to be more realistic than the previous 100% due to the amount of clinical income we generate and therefore the amount of direct costs relating to this income The target level for the reserves for the year 2023 was £672,337, and the actual reserves varied between £504,744 at the end of the first quarter at 31/03/2023 and £413,126 on 31 December 2023. The target level for reserves for 2024 is £650,662

Investment and Deposits Policy

The Trustees make efforts to ensure that funds are deposited in accordance with the Society’s ethical policy, and also take advice from a professional financial advisor. Otherwise they deposit funds with the following priorities:

To reduce the risk of loss, funds are spread between several banks, noting the compensation arrangements in each case.
Funds are deposited in order to maximise income.
To keep reasonable availability, term deposits are arranged to have staggered maturity dates.

It is recognised that the interest on these deposits provides an essential income stream at a time of recession when voluntary income such as donations and collections will inevitably reduce and requests for assistance will increase.

Overall Financial Aim

The overall financial aim is to have net liquid assets at the Reserve Policy figure of £650,662 and to maximise income from any temporary surplus funds by depositing in line with the above policy. We also aim to reduce our dependency on legacy income.

Future plans

Our plans for animal welfare for 2024 are to continue to extend assistance to people in need by the work of the clinic, and to continue to support National Society campaigns and the work of the Inspectorate.

We intend to concentrate on extending the work of our clinic as there is an evident increase in demand for animal welfare assistance. We will do this by making more appointments available, and by offering treatments of more complexity.

We will continue to work together with other local animal welfare charities, eg Cats Protection, to benefit as many animals and owners as possible. This also gives us the opportunity to educate owners on the importance of ongoing welfare such as neutering, vaccinations and flea treatment.

We see the potential benefit of education and preventative veterinary medicine as a benefit to animal welfare as owners are encouraged and helped to neuter their companion animals, thus reducing the number of unwanted litters. This alleviates the pressure on animal shelters. The preventative medicine that we offer helps people to keep their animals healthy for longer, which is of public benefit to the animals and the owners.

There is an ongoing programme to maintain and improve the building.

We are investigating the possibility of applying for incorporated status in line with several other RSPCA Branches. We are presently weighing up the costs and benefits of becoming a CIO.

Statement of Trustees’ Responsibilities

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year, and of its financial position at the end of the year. In preparing those financial statements the Trustees should follow best practice and are required to:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation

The trustees are also responsible for maintaining accounting records which disclose with reasonable accuracy at any time the financial position of the Charity, and which will enable them to ensure that the financial statements comply with applicable law, regulations and trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Report approval

This report was approved by the Board of Trustees when they met as the Branch Committee on 25 April 2024.

LFoster Mary Needles

Linda Foster Mary Needles (Hon) Chair (Hon)Branch Secretary

RSPCA BOLTON AND DISTRICT BRANCH ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 REGISTERED CHARITY NUMBER 232243

RSPCA BOLTON AND DISTRICT BRANCH ACCOUNTANTS REPORT TO THE TRUSTEES OF THE RSPCA- BOLTON AND DISTRICT BRANCH We have examined, without carrying OLIt an audit. the financial statements for the year ended 31st Detember 2023 as 4et out on pages 2 to 10. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND REPORTIN ACCOUNTANT As the Charity's trustees you are re5pon%ible for the preparation of the financial statements, you consider that the audit requirements of section 43121 of the C*arities Acl 1993 (the Act) does not applv, It is our responsibility to state on the basis of procedure specified in ihe General Direction5 given by the the Charity Commissioners Ljnder Section 43171 of the Acr, whether particular matters have come to our attention. BASIS OF OPINION We conducted Dur examination in accordance with the General Directions given by the Charity. Thi5 examination consisted of rèview of the accounting record5 and comparing tl)e financial statements with the accounting records kept by the charity. It also includes consideration of any unusual Items or disc105ures in the a¢counts and seeking explanation5 from you a5 trustees concerning such matters. The procedure5 undertaken do not provide all the evldence that would be required in an audit and consequently we do not express an audit opinion on the financial 5tatementS. OPINION In connection with our examination. no matter has come to our attention l. which give5 U5 reasonable cause to believe that in any matèri31 respect the requirements al to keep accounting records in accordènce with section 41 of the Act and bl to prepare accounts which accord with the accounting records and to comply with the accounting requirement5 of the Act, have not been met or 2. to which in OLJr opinion attention should be drawn in order to enable a proper understanding ol the ac t5 reached. AINSCOUGH & CO ACCOUNTANTS AND REPORTING ACCOUNTANTS Page I

RSPCA Bolton and District Branch Statement of Financial Activities for the Year Ended 31st December 2023 Incomin Resour¢e5 Incoming Resources from Generated Funds Legacies Donations Collections Fund Raising Clinic- contributions received Miscellaneous Income Investment Income Rental Income Received Gift Aid Grants Received Corona Virus Job Retention Scheme Nort 2023 20ZZ 2,000 8,394 23,172 302 272,851 1,876 7,089 26,915 218,795 13 6,993 8,975 1,071 9.025 32 75,000 397,686 264.803 Incoming Resources from Charitable Activities Sale of Goods Charity Shop Pet Insurance Commission 48 52,996 40 57,264 103 57,368 53,084 Total Incomin Resources for the Year 455,054 317,887 Resources Ex ended Charitable Activities- Direct Costs Clinic Costs Ambulance & Horse Box Costi Boarding Fees Welfare Grants HQ Annual contribution 292,894 254,358 14 266 3,975 15 551 3,308 293,711 261,641 Charitable Activities - Overheads Staff Costs Salaries and NIC 16/18 73,898 64,220 Welfare Centre Costs Rent and Rates Insurance & Licences Waste Removal Security Costs Heat & Light Repairs and Renewals Cleaning and Canteen 10,636 1,402 1,175 341 9,510 49,523 1,046 7,981 1,387 1,089 228 8,368 10,107 1,291 73,634 30,450 Page 2

RSPCA Bolton and District Branch Statement of Financial Activities for the Year Ended 31st December 2023 2023 2022 Administrative Expenses Printing Stationery & Postage Telephone CharEes Advertising Website & Computer Costs Clothing Costs Training Costs Legal and Professional Costs Sundries 1,779 1,643 1,322 1,543 4,349 2,424 3,750 663 6,527 550 12,184 12,366 Finance & Tax Bank Chargyes ReduLlion in Valuc of Inve%¢. Net Irrecov¢rable V AT 3.377 2,680 17,127 189 13 3,377 19,996 Depreciation Leasehold Property Plant & Machin Fixtures and Fittings Clinic Equipment Motor Vehicles and Trailer LO$/(profit) on Di%po8al Fxd Asts 12,483 361 304 12,483 594 406 975 731 37 50 768 -58,235 14,684 -43.728 177,777 83,305 Cost of Generatin Fund5 Charity Shop Ovcrheads Purchase of Goods for Resale Fund Raisin&, Costs Vehicle Costs Salaries 16 3,884 5,250 14 17/18 348 25,625 325 24,827 29,857 30,402 Governance Costs AuditlExamination Fees 250 250 Total Resources Ex ended 501,596 375,597 Net Sur Ius for the Year -46,542 -57,711 Page 3

RSPCA Bolton and District Branch Balance Sheet as at 31st December 2023 frlote Z023 2022 Tan ible Fixed A55et5 Leasehold Property Leasch()Id Property Alterations Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Van and Trailer De NBV 312,063 99,836 212.227 189,789 189.789 2,600 ,346 1,254 18.315 17,402 913 16.813 14,619 2,194 3,124 3,012 112 NBV 224,709 2,383 1,217 2,925 150 542,704 136,215 406,489 231,383 Current Assets Stock Debtors and Prepayments Cash on DLPOSit Cash at Bank and In Hand 3.305 4,218 13,294 230,326 387,749 234,430 178,730 422,604 635,587 Current Liabilities Suiidry Creditors & Accruals 36,680 28,015 Net Current Asset5 385,923 607,572 Total A55ets less Current Liabilities 792,412 838,955 Accumulated Fund BalanLL brought forward Surplusl(-Deficil) this Year 838,954 46,542 896,666 -57,711 Balance Carried Fonvard 792,412 838.955 Page 4

RSPCA BOLTON AND DISTRICT BRANCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2023 These Accounts have been prepared in ac¢ordancc with the Charities SORP 2015. No remuneration or other benefits have been paid to the charity's trustees. or people connectd with them from tl)c charity. No transaction has been undertaken by (or on b¢half ofj thc charity in which a trustee or conncctcd person has a matcrial intcrest. 3. (a) The amount paid for independcnt examiner's rcinuncration was.. 2023 2022 Examination Fee 250 250 (b) No material grants were madc to other institutions other than RSPCA 8¢¢ notc 15 4 The charity has no endowment or other rcstricted funds. S During the ycar the charity had four full-time and 2 part-time emplnyees. (2022 4 and 3) Thc total emolumcnts of employecs for the year were £291.558 (2022 £233,274). Page 5

RSPCA BOLTON AND DISTRICT BRANCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2023 6 TANCIRI.E FIXED ASSF.TS Fixtures Plant & Clinic & FittiThg5 Machiner> F.quip. Leasehold Leasehold Motor Property Prop alts Vehx¢lfS Total COST Asal 111123 Additions Disposals 18,315 6,300 16,812 312,062 3,124 35(>,614 189,789 -3,700 At 31112123 18,315 2,600 16,812 312.062 189.789 3,124 356,614 DEPRECIATION As at 111123 ChargFc for the Year On Disposals 17.098 3917.7 304 361 -2931.7 13.887 731 87,355 12,482 2.974 37 125.233 At 31112123 17.402 1,347 14,618 99,837 3,012 125,233 NET BOOK VALUE Ai 31112123 913 1.254 2,194 212.225 189,789 112 406,486 At 01101123 1.622 2,976 3,900 302.800 1,170 312,469 Depreciation has been charged so as to write off thc cost of the asset, less its estimated residual value, over the balance of its useful lifc as follows.. 2023 Leasehold Property 20/0 SLB Leasehold Property Alterations (from 2024) Plant & Machinery 25V/o RBM Fixtures and FiltinLJS Clinic Equipment Motor VLhi¢les 2022 2% SLB 250/0 RBM 25 /0 RBM 251/ko RBM 250/0 RBM Lcasehold property at 298 Chorley Old Road, Bolton, was sold in April 2022 at a book profit of £55,706 and the Motor Van was sold in January 2022 al a book profit of £2,529. Plant and Equipment was written off this year at a book loss of £768. Page 6

RSPCA BOLTON AND DISTRICT BRANCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2023 7 Cash on De osit 2023 2022 Monmouthshire BuildingJ Socicly Standard Lif¢ PLC 39.008 195.423 38,016 191,710 234.430 230,326 8 Anal Sis of ereditors: 2023 2022 L¢bJal Fees Audit of Accounts Advicc Ccntre Costs Boarding Fees Clinic Costs HQ Rcnt received in Advance Savings Club Balances V AT Liability PAYE HR Costs 3600 500 2,413 1,000 1,008 63 8.606 8,849 463 463 16,425 20,813 42 450 36,680 28,015 9. AnAlvsis of Accumulmted Fund 2023 2022 Balance as ai l January 2022 Income Expenditure Balance as al 31 December 2022 838,955 455,054 -501,596 792,413 896,665 317.887 -375,597 838,955 10. b inancial Commitment The charity had no commitments at 31 st December 2023 not provided for in thc accounts. The charity has received no guarantCC5. The charity has received no loans secured on any of its as.qets. Page 7

RSPCA BOLTON AND DISTRICT BRANCH NOTES TO TIIE ACCOUNTS AS AT 31 DECEMBER 2023 I l Declarations Sufficient funds are held in an appropriate forn) to enable cach fund to be applied in accordance with thc restrictions imposcd. The trustees hav¢ not changed th¢ ycar cnd date nor the lcngth of the charity's financial year. The charity docs not have tnatcrial designated funds. Thc charity did not make any matcrial cx-gratia payments durtng thc ycar. There were no matcrial inter-fund loans outstanding at Ihc balance sheet date. None of thc charily's functional fixed assc15 have been revalued durin¥ the ycar. Thc trustees consider that there is no need to prepare a scparale summary Income and Expenditure Ac¢ounl. although managcment accounts arc prepared for internal usc. If the requiremcnts of the Truslec Investments A¢t 1961 apply to the charity, those requircmcnts havc been complied with. The charity has no material uncapitalised fixed assets. 12. Accountin Policie5: Cash donations and gifts are included in thc SOFA when.. The charity is told it is to receive th¥ ¥ifi or donation,. The Irustccs are reasonably ccrtain of the amount to bc rcccived.. The trustees are reasonably ccrtain they will reccivc the money; and any conditions for reccipt arc tnct. Page 8

RSPCA BOLTON AND DISTRICT BRANCH NOTES TO THE ACCOUNTS AS AT 31 DECEMBER 2023 13 Investment Income 2023 2022 Income Reccived from Invc51tncnt accounts Bank Intercst received Iiom ordinary accounts Increase(-Decr¢ase) in valuc of Std Life Envcstmcnts 392 2,889 3.712 6.993 173 898 -17,127 -16,056 14 Animal Ambulance & Vehicle Costs The dctailed cost . Insurance, Tax and Servi¢ing Fuel 2023 348 2022 348 These costs are qplit as follows.. Charitable A¢tivilies Cost of Generating Funds These cosls relatc to the horse trailcr IOO/o 348 75/ 15 Grantq From Others Nottii)gliam UnivLrsity Penningtuns Manchester 2023 25,000 50.000 75,000 2022 16 Chari Overhead The shop at 298 Chorley Old Road was sold in Apn 2022. Thc current shop operaies out of the Weifarc Centre and Ihercforc there are no specific ovcrheads, other ihan ihe Lost of Ebay postage. Page 9

RSPCA BOLTON AND DISTRICT BRANCH NOTES TO THE ACCOUNTS AS AT 31 DECLMBER 2023 17 Salaries All salaries are shown gross. Charity Shop Salarics are Shown as part of the Charily Shop overheads which are included under cost of Generating Funds. Salaries of Advice Centre siaff arc allocated in aceordancc with an agreed fonnula that recobynis¢S the likely proportion of time spcnt by individual members of staly. For 2023 this forniula has been given thc following allocation.. 2023 & 2022 Sidft I Charitablc Activities Cost of Gencraling Funds 200/ ¥oo/ 18 Staff Pension Seheme The Branch participalcs in the National Employinent Savingis Trust (NEST). which is Auto Enrollment Compliant. The staging date was 0110612015 and all eligibl¢ employees are cnrolled. Page 10

The following pages do not form part of the Statutory accounts and are for management purposes only Page 11

RSPCA Bolton and District Branch enditure Account for the Year Ended 31st December 2023 Income and Ex Income 2023 Legacies Donations Collections Fund Raising Sale of Goods Charity shop Net Clinic Income Pet Insurance Commission Gift Aid Grants Received Miscellaneous Income Investment Income 2,000 8,394 23,172 302 1,876 7,089 26,915 48 22,919 27,755 103 40 32 75,000 6,993 -16,056 Total Intome for the Year 143.719 42,862 Ex enditure Welfare Costs Vets Fees and Consumables Net Clinic Costs Boarding Fees HQ Annual contribution Welfare Grants 19,508 266 551 35,563 3,975 3,308 20,325 42,846 Gross Income after Direct Ex enses 123,394 17 Overheads Staff Costs Salaries and NIC 73,898 64,220 Welfare Centre Costs Rent and Rates Insurance & Licentes Waste Removal Security Costs Heat & Light Repairs and Renewals Cleaning and Canteen Sundries le55 Rent Received 10,636 1,402 1,175 341 9,510 10,836 1,046 7,981 1,387 1,089 228 8,368 10,107 1,291 -8,975 -9,025 25,972 21,425 Page 12

RSPCA Bolton and District Branch enditure Account for the Year Ended 31st December 2023 Income and Ex 2023 2022 Motor Motor Vehicle Expenses 348 325 Admini5trati¥e Expenses Printing Stationery & Postage Telephone Charges Advertising Website & Computer Costs Audit and Accountancy Fees Professional Costs Clothing Costs Training Costs Sundries 1,779 1,643 536 4,349 250 3,750 1,322 1,543 2,424 250 6,527 663 550 12,970 12.617 Flnance & Tax Bank Charges Net Irrecoverable VAT 3.377 2,680 189 3,377 2,869 Total Cash Expenditure for the year 116,565 101,456 6,829 -101,439 Depreciation Leasehold Property Plant & Machinery Fixtures and Fittings Clinic Equipment Motor Vehicles and Trailer Lossl-Profitl on Di5POsal Fixed Assets 12,482 361 304 731 37 768 12,483 594 406 975 50 -58.235 14,684 43,728 Exceptional Repairs 38,687 Net Sur lus for the Year -46.542 -57,711 NB Salaries in these Management Accounts are Shown after deducting claims received under the Corona Virus Job Retention Scheme. Page 13

RSPCA Bolton and Distrirt Branch enditure Account Anal si5 for the Year Ended 31st December 2023 2023 2022 Income and Ex Donations To Branch Subs from HQ Adoption Fees Monthly Subs In Memoriam Sponsor a Pen Total Donation Income 5,558 201 4,808 164 1,060 2,455 180 8,394 877 180 7.089 Collections Begging DOE5 & Counter Boxes National Door to Door Pets at Home Others Total Collertion Income 78 23.094 97 23,218 3,600 23.172 26,915 Fund Raisin Income les5 Costs Net Fund Raisin 302 Income 302 Sale of Goods RSPCA Goods and Window Sales Supply Sales 48 48 less Cost5 Net Income from Sale of Goods 48 Charit Sho General Sales Rags Ebay etc 39,576 2,333 15.355 57,264 36,531 1.840 14,625 52,996 Less Costs Wages Premises Expenditure Ebay Postage Other Expenses 25,625 24,827 1,248 3,842 161 3,884 29,510 27,755 30,077 22,919 Net Chari Sho Income Clinic Income less Costs Vets Fees Drugs Clinical Waste Clinic Equipment Sundry Costs 272,851 218,795 192,035 90,446 2,552 1,834 5,491 171.338 75,973 1,860 1,711 3,475 292,359 -19.508 254,358 -35,563 Net Clinic Costs Page 14