# **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

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