## **Wigan, Leigh & District Branch Registered Charity Number 232249** **Annual Report and Accounts Year ending 31[st] December 2023** 1 ## **A word from our Chair of Trustees………..** I am pleased and proud to introduce our Trustees’ annual report and accounts for 2023. With the current national financial crisis and the rising costs of private vet care, more and more people are contacting our low cost welfare vet clinic desperate for help to care for their pets. Despite these challenging times the Branch has continued its commitment to provide its vital work to improve the welfare of animals. I extend my thanks to our trustees, volunteers and supporters who selflessly gave up their time, money and expertise to help those animals who needed our support and to make a difference to the lives of so many animals in our local area. ## **Gerry Miles Chair of Trustees RSPCA Wigan, Leigh & District Branch** 2 ## **Branch Trustees** - Ms G Miles - Chairperson - Ms P Abbott - Treasurer - Ms R Blundell - Secretary - Mr G Abbott - Ms J Clark - Mr S Gilmore - Ms D Haunch - Ms L Watmough Ms D McCabe - RSPCA Senior Branch Partnership Manager ## **Accountants** NRB Chartered Accountants 1st Floor Waterside House Waterside Drive Wigan WN3 5AZ ## **Statement of Trustees’ Responsibilities** The trustees of the Charity are responsible for preparation of the annual Financial Statement and Trustee Report which give a true and fair view of the Charity’s financial activities during the year and its financial position at the end of the year, in accordance with the charity’s governing document, ‘’Accounting and Reporting by Charities: Statement of Recommended Practice’’ (FRS 102) (effective 1 January 2019) and the Charities Act 2011. Trustees should follow best practice and are required to: - select suitable accounting policies and apply them consistently. - make judgments and estimates that are prudent and reasonable. - state whether applicable accounting standards and statements of - recommended practice have been followed, subject to any material departures disclosed and explained in the statement of accounts. ● prepare the financial statements on the ‘going concern’ basis unless it is inappropriate to presume that the charity will continue its operations. Trustees are also responsible for maintaining accounting records which disclose with reasonable accuracy the financial position of the Charity at any time and enable them to ensure that the financial statements comply with the applicable law, regulations, and trust deed. The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. 3 ## **Risk Management** Trustees have a duty to identify and review the risks to which the charity is exposed, and to ensure that appropriate controls are in place. Trustees actively review the major risks, as identified on the Branch Risk Register, on a regular basis during committee meetings which cover both operational and financial reviews. Trustees also examine other business risks which the branch may face and confirm that they have established systems to mitigate significant risks. ## **Structure, Governance and Management** RSPCA Wigan, Leigh & 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). The Branch carries out its direct animal welfare work in the areas of Wigan, Leigh and parts of Skelmersdale. The Branch is run by a committee of trustees (volunteers), who have individual and collective responsibility for the management of the Branch and its funds. The Branch Committee holds monthly meetings at which decisions are made. The Committee must consist of not less than five but not more than 14 trustees. The Branch Trustees are elected by the branch membership at the Annual General Meeting (AGM), or up to three can be co-opted mid-year. The Branch Officers are elected annually by Committee at the post AGM meeting. The Branch actively seeks new trustees to diversify the group and complement existing experience and skills. Potential new trustees are made familiar with the policies and activities of the branch and attend meetings as an observer before being appointed. All trustees undertake initial and ongoing training. The day to day running of the Branch is delegated to the Branch Manager. carrying out its direct animal welfare work in the branch area. The Branch is governed by the Branch Rules of the National Society of the RSPCA. ## **Charity Objectives and public benefit statement** 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 Branch area, in accordance with the policies of the Society. The trustees have reviewed the outcomes and achievements for the year to ensure that they remain focused on our charitable aims and to continue to deliver benefits to the public. We have complied with the duty under the 4 Charities Act 2011 to have due regard to public benefit guidance published by the Commission. 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 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. This report highlights the Branch’s main activities and demonstrates 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. The Trustees have considered the Charity Commission guidance regarding public benefit and are satisfied that the Charity has met the requirements as described within this report. ## **Financial Position and Reserves Policy** The total income received in the year was £334,393 (£178,844 in 2022). Expenditure in the year was £ 216,239 (£176,403 in 2022). There was a surplus of £ 118,154 for the year (£2,441 in 2022). The Branch received £94,752 in legacy income during the year, for which we are extremely grateful to our wonderful supporters and animal lovers who remember us in their wills. The Branch holds reserves in order that levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Reserves in this context mean funds that are freely available for the Branch’s general purposes after all commitments have been met. Tangible fixed assets (buildings, vehicles, furniture, and equipment) are not included within reserves. In addition to such unrestricted reserves, the Branch may also hold additional restricted reserves i.e. funds donated for a specific purpose, and which cannot be used for anything other than that purpose. It is the opinion of the trustees that the existing reserves are sufficient to meet any reduction in incoming resources. 5 ## **Investment Policy** Trustees agree that the branch requires quick and easy access to its funds. As of the 31st December 2023 the branch investment policy is as below: The Branch continues to invest all available funds in a range of deposit and Money Market bank accounts concurrent with maintaining sufficient liquidity to meet the ongoing day to day needs of the branch. As of December 2023, the trustees agreed to invest surplus funds of £125,00 which were over and above the ongoing day to day needs of the branch, in a NatWest 1 Year Fixed Term Deposit at a rate of 4.39% interest. ## **Review of Activity and Achievements** The main aims of the Branch remain the same: - To provide a regular welfare veterinary clinic service offering low cost - veterinary care for animals whose owners are on low incomes; - To provide low-cost neutering for owned animals; - To provide low-cost microchipping for owned animals; and - To provide advice to pet owners and members of the public in the - Branch area both in person and via the telephone advice line, by email and through Facebook. - When circumstances enable more expansive rehoming, to accept, as - a priority, animals from the RSPCA inspectorate and to find them new homes. ## **Welfare Vet Services** The Branch provides low-cost welfare vet treatments for the pets of local people on benefits who would not otherwise be able to afford vet treatment for their pets. Wigan is a hotspot for animal cruelty with very high rates of animal welfare complaints, often due to poor understanding of animal welfare needs as well as the pressures of low income. Branch clinic interventions help to give clients a better understanding of how to care for their pets and provide the support for them to do this. There is no other animal charity offering welfare vet treatment within our borough, and with the cessation of public work at the RSPCA Greater Manchester Animal Hospital in 2022, our low cost vet clinic is the only lifeline for many local people and their pets. With the current national financial crisis, more and more people are contacting us, desperate for help to care for their animals. The Branch clinic provides consultation and treatment, neutering, vaccinations, microchipping, dentals, blood investigations and minor surgical procedures. 6 ## **2023 Welfare vet clinic activity headlines** - Held 89 welfare vet clinics - (60 in 2022) - Treated 2235 animals (1497 dogs / 738 cats) - (1297 treated in 2022) - Neutered 280 animals (61 dogs / 219 cats - (245 neutered in 2022) - ● Vaccinated 395 animals - (357 in 2022) - Microchipped 225 animals - (163 in 2022) - 44 Operations performed - (20 in 2022) - 24 Dentals performed - (22 in 2022) The Branch also supports the RSPCA inspectorate by preventing escalation of animal welfare issues, accepting direct client referrals from the inspectorate, including from outside of our area, and providing follow up and notification of non-compliance with inspectorate advice and direction, helping to prevent further suffering of sick and/or maltreated animal The number of inspector referrals to our clinic continues to rise year on year. We continue to work closely with Cats Protection and in 2023 neutered 165 cats under their neutering voucher programme (94 in 2022), with particular focus on multi cat households. A huge heartfelt thank you to the Trustees of the IVO Trust who donated a £50,000 grant to our Branch to support improvement of our operating facilities and make the structural changes required to expand our postoperative recovery area, which will enable us to increase our surgical provision. Work is scheduled to take place in 2024. ## **Rehoming** Rehoming was suspended in 2020 as our private boarding provider was unable to accept animals during the pandemic; unfortunately, they have been unable to recommence due to consequent operational issues. We are looking to secure suitable facilities to enable recommencement of rehoming services and establishment of a wider fostering programme. In 2023 through staff fosters we were able to care for and rehome 9 kittens and young cats, the majority of which had been abandoned, some having been left to die in a cardboard box, in a secluded area of woodland during the cold winter months. In collaboration with Love For Dogs we also facilitated the rehoming of 2 cavapoos who’s owner was struggling and keeping them caged for the majority of time. Both dogs are now settled and doing really well in their new homes. We also supported the RSPCA Inspectorate to find foster placements with another charity for 6 signed over whippets that had been kept in terrible conditions, were very underweight and had bad skin issues - all are now doing well. ## **Advice and Help** The Branch continues to provide free advice to members of the public via its advice line which is normally open between 9.00 am and 4.00 pm Monday to 7 Friday. On average the staff answer approximately 45 calls per day from the public. Advice is also provided via our web-site and Facebook page. The public also benefits from knowing that we can provide support to assist animals in need. ## **Pet Food Bank** We support the RSPCA Inspectorate Pet Food Bank Project as a storage and distribution point for pet food destined for food banks across Greater Manchester and neighbouring areas. The Branch also directly supports ‘The Brick’ food bank with regular pet food donations, to support local pet owners in crisis, who are struggling to afford to feed their pets. In 2023 our Branch successfully bid for 2 grants from the Katherine Martin Trust via the RSPCA Foodbank Project, totalling £1000, for the purchase of pet food which was donated to The Brick. ## **Fundraising and Awareness Raising** Trustees would like to acknowledge and thank the following groups and organisations for their support of the Branch, and for staff and volunteers who participated in these events. - Scruff’s Fun Dog Show at Haigh Hall - Rotary Club of Ormskirk, Hilldale Dog Show ## Also special thanks to: - The wonderful staff and customers of Gates Coffee Shop - who held - a Christmas raffle for the Branch - Pets at Home who support us through their ‘Lifeline’ voucher scheme - ● Bryn Vets who have a donation bin for our charity at their practice In addition, the Branch received a number of donations from our wonderful local supporters, which together with legacy income helped the branch to continue our important local animal welfare work. The Branch has a strong relationship with Stoneacre Peugeot, which is located next door to the PAWS Centre. They continue to rent car parking space from us, which is an important source of revenue to the Branch. ## **Education and Animal Welfare** We work within the local community to deliver innovative education sessions to children and young people. Helping to develop compassion, an understanding of the needs of different animals, how the Branch and wider RSPCA works to prevent animal cruelty and how everyone can play a part in making animals lives better. In 2023 we delivered sessions to 80-90 children at Leigh Vale Primary School. ## **PAWs Pals** PAWS Pals encourages animal lovers to donate a regular monthly amount to our Branch and is an important initiative in raising regular income but also for raising awareness of the branch and our animal welfare services within the wider community. 8 ## **Charity Shop** The charity shop at 32 Market Street, remains the most important source of regular income for the branch. Trustees are very grateful to the dedicated charity shop staff and volunteers who have ‘gone the extra mile’ to ensure the shop has continued to operate effectively despite the huge disruption caused by Wigan Council's town centre redevelopment project, which has significantly impacted on access for all local retailers since 2022. Trustees would also like to express sincere thanks to the shop landlord who very generously continued the 15% discretionary rent reduction during 2023, to support us during this challenging time. Whilst the plans for the redevelopment of Wigan town centre has inevitably caused significant disruption, it is hoped that in the longer term the charity shop will be in a prime location to benefit from this initiative. ## **Plans for the future** To continue to further the charity's aims and objectives, delivering and developing our welfare vet service to ensure we continue to make a real difference to the welfare of animals in our local area. ## **Lastly** Trustees thank the RSPCA Inspectorate, RSPCA Bolton and Animal Trust, with whom we have continued to work closely to support our clients. The branch depends on the help of around 26 volunteers who give their time freely to help us help local animals. The branch could not function without them, and we are very grateful for all their help and support. Branch Office, York House, York Street, Wigan, WN3 4BY Tel 01942 824165 www.rspca-wigan.org.uk . 9 REGISTEREDCHARrrY NUMBER: 232249 REPORT OF THE TRUSTEES AND uNAUD￿ED FINANCL4L STATEMEfrrrs FOR THE YEAR ENDED 310ECEMBER 2023 FOR RSPCA LEIGH & DISTRICT BRANCH NRB 151 Fl(vW8terside Hc￿e Waterside Drive WN3 5AZ RSPCA y￿AN. LEIGH & DISTRICT BRANCH CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEIABER 2023 Reportofthe Tn*t Independent Examinerfs Rgport Staternent of Flnanclal Aclmd Balance Sheet NotOS to tha Flnanclal Statwnonts 5 to 9 Datailod Stat•montol Flnan¢i•l P&tlb*t 10 to 11 RS￿A WIGAN. LEIGH & DISTRICT BRANCH REPORT OF ThE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their report wlth Ihe fin￿￿1￿1 statem8nt8 of the tharmy fi)r Ihe year ended 31 DeeAmbèr 2W23. The tru$lè8s h8ve 8dopled the pro*isions of ACr￿u￿ting and Rew)rtiThJ by Charities.. Statamènt of Recommended Practic8 applicabSe lo charities wepariTrJ their acoyjnis in ar￿￿rn the Financaa Rewjrling Standard applkable in the UK and Republlc of Irel8nd {FRS 102) leffedNe 1 January 20191. Structure, governance and managom*rt Governlng doc￿nent The charity Is ￿ntrOlled by ils gov8ming dooJmen{ a deed of trust 8ThJ oJTrstittrtes an unlncorporat8d Charity. Reference and admlnlstratlv? detalls Rggistsrgd Charlty number 232249 Prfn¢ipal addr9$8 Paw8 Centre York Houstr, Yoth Street w￿lga￿ Wigon La￿aShI WN3 4BY M8 G Miles Chairperson Mr G Abbott Ms P AbLKAt Trea￿Ter Ms L W81mough Mr E Gr&&nhakJh {r9$￿ned 29.6.23) Ms J Clark Mr S Gilmore MS R Blundell (Seuetary) Ms D Haunch Independent Examlner Neil Vvhittingham BA (Hon8) FCA A NRB 1st Floor Waterside Hous8 Walersid? Drfve Wigan Lancashire WN3 5AZ Appoved by order ofthe board Of1rL￿tees on 19 J￿¢ W24 end Sigr￿￿ its behaff ty. Ms G Mil6s- Tntstoo Page 1 INOEPENDEprr EKAMINER'S REPORT TO THE YRU8TEES OF RSPCA WIGAN. LEIGH & DISTRICT BRANCH Indgpendent examlnerfs report tothe trusteès of RSPCA Wigan. Leigh & Dlstrlct Branch I report to the charity tm¥leès on my examination of the accoun1$ of RSPCA WvJan, Leigh & District Br8nth Ohe Trust} for the year ended 31 Decgmb8r 2(Y23. Re8pollBibllltles and basls of report As tho charity trustees of Trust you ￿ wn8kn1e fc* thè preparati(m of Ih8 aCc￿nIS kn a1x0￿ancE with thé requirements of the Ch￿ibeS Act 2011 Cthe W. I report in respect of my examinat￿n of the Tntsvs a￿A>Urts wied undeT SeL*on 145 of Ihe Act and In carrying out examinalN)n I have folloxpd apFAKabb Diredw)ns given by thè Ch8rity Commimon under Sectlw 145151(bl of the Independent examlnevs statement Slneè your thayws gross income exe88d&d £2￿),￿] your eyAminer must be a member of a listed body. I can ry)nfirm Ihat l am qu81ifièd to undèrtake the exan¥nation b$￿Se l am a member of Ihe Insulyle of Chartered Account8nls In England and Wales, which is one ofthe listed bodle$. I ha¥8 &Nnpl8t8d my examination. I conffirn that no m*rt81 matter5 have c(¥ne to my attention In ox)nection vrith the examinalon giving cause to bdieve Ihat in any material accounting recoril$ were not kèpt in re8￿cl ofthe Trust as req(rfred by 130 of the Act or the 8L*ounts do not a(xord %￿th those recx)rds,' or the accounts do not wSth Ihe gppli¢zble Tr4UiTer￿1s ￿cen￿ng thè form and ￿l￿tent of accounts sèt out in the Charttles (A(￿OUnts 8tNI Reports) RegulalNJns 2CI)8 other trAn any rwuir8mènt that Ihe accounts give true 8nrl fair wew ¥thich i8 not a mailer consldèred 8$ part of an independent examin8tlon. I have Tr) concems and have come across r#) other mattws in u)nnection with the exanMna￿n to vthith attention should be drawn in this report in crfder lo e￿ble a proper understsndlng oflho wxwnts lo be reached. Neil Whittingham BA (Hon81 FCA ATT NRB fsl Floorwaterslde Fbuse Waterside thive INig8n LBncashlre WN3 5AZ 19 June 2024 Page 2 RSPCAWIGAN, LEIGH & DISTrICT BRANCH STATEMEKf OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 DECEMBER 2023 31.12.23 Unrethcted ftjnd 31.12.22 Total fund8 INCOME AND ENDOMqENTS FROM Gllnic In(xKlle, tknnations arKI Lyles 174.203 82.108 Othar trading aciiviti8S Invesbngnl incomg Other In￿le 98,980 11,302 49,899 83,617 12,257 Totsl 334,393 178,844 EXPENDITURE ON Ralsing fvnds 205,857 166,￿8 Depreciatlon 10.382 10,395 Totsl 216,239 176,403 NET INCOME 118.154 2,441 RECONCILIATION OF FUNDS Total funds bwughl forward 684,712 682,271 TOTAL FUNDS CARRIEO FORWARD 802,8e 884.712 Page 3 RSPCA WIGAN, LEJGH & DISTRICT BRANCH BALANCE SHEEr 31 DECEMBER 2023 31.12.23 Unrestrithd fund 31.12.22 Total funds Note& FIXED ASSETS Tangibl8 8sseis 395,407 404,763 CURRENT ASSETS Debtors Cash al bank arKI in hand 10.357 410,514 7,014 277,989 420.871 285,￿)3 CREDITORS Amounts fallin9 dug within (￿9 year 10 113.412} {5,0541 NET CURRENT A&s￿S 407,459 279,949 TOTAL ASSETS LESS CURRENT UABILITIES 802,866 684,712 NET AssErs 802,866 684,712 FUNDS Vnrostsicted f￿d$ 11 802,888 684.712 TOTAL FUNDS 802,88e 684,712 The fin8nd31 st8tsmenls were apFrned by the Board of T￿$t￿8 and for issue on 19 2024 and were Bigned on tt3 behalf by.. Ms G Miles- Trustee The notes lomi part of I1￿e finarKial statements Ps58 4 RSPCA WIGAN. LEIGH & L¥sfRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POUCIES Basls af w•parfng tha flnanel•l statemonts The finandal stslements of the charity. vthich is a iwefft entrty under FRS 102. havè been prepared in accordance with the Chariti'es SORP IFRS 102) 'A￿n(ing and RewrliThJ by Charilie8.' Statement of Recommended Pradice aFvlicable lo charities preparing tr￿1r &Ca￿nts in accordance with the Flnandal Reportlng StsNlard 8ppluNe in the UK and Republ￿ of IrolatKI IFRS 102} (effectwe 1 January 20191,, FlnancAal Rèporting Standard 102 Th8 FiftaneA81 Repc*ting Standard appli[2￿¢ in the UK arKI Republic of Ireland, and the Chaiities A¢t 2011. The finanaal statenents have been prepared under the histori¢xl ￿51 convention. Income All income is recognised in the Statement of Fin4wMial Athl1￿8 once the L*arify has 8nUtlement lo Ihe frjnds, is pDjba￿e that the irKaJme wlll be recaved and the ￿n￿rrt can be I￿Sured reliaw. Exp•n(Iturn Liabilthes 8ré re¢oyni*l as eypendibjre as as Ihwe is a legal or r￿StrUCtIve obligatlon Committi￿ thg charity to that gypenditure, il is probab￿ that a transler of econom1¢ beneffts wll be required in 8Ètt1emenl and the awnount of the obligalion be measured rella￿y. Exp•rKlitur8 is aixounted for on an a¢uuals basis and has boen das&fied under headlngs that aggregate all cost related to th9 (*wry. Where costs cannot be dlr8clly aUribuW lo pathuLqr h68dings IhÈy have been alktated to ¥aivllios on a ba8iS ¢c￿818t8ThtWlth Ihe use of resources. Tangiblo fixed as$ot• DeprecAation is prO￿ded at Ihe folbwng amual r8les in (*der to vffite off asset ovèr its estimated u$gfv1 Improvements to pftjperty Plant 8nd mathinery Fixtur8s and littings Motor vehicles 2% on cost of trAmldiNJs onty 10% on reducang balance 25% on red￿ing balan￿ and 10% Im rgduciw balar 25% ￿ r8dtying balance Taxation The charity 18 exempt frorn tsXc￿ rts charilable oth11ies. Fund accountlng Unrestridad lunds (Sn be u88d in ac¥>)[dar￿ with Ihe thari1oL40 8t the rfl8cre￿n of the trustees. Rgslrid¢d fu￿5 cwn only bo yseEJ for particular restiicied pu￿SeS vAthSn objB¢As of the tharity. Restrictons arise when SpeCff￿ by the ￿￿K)r or ¥then funds are ￿Se￿ for particular reStrid￿ purpo8è$. Futher explanation of Ihe nature and puw of fund 18 included in the notes lo the fi￿nI￿al 8L2temènts. Hlrg pur¢has¢ gnd loa$ing wmmltments Rentals paid under operatsng leases are tharpj to th& Ststembnl of Financial Aclivibes on 8 Slraighl line b8sIs over Ihe perK)d of the lease. OTHER TRADING AcfTMES 31.12.23 31.12.22 Fundraising events & to d(x)r SIK>P income Othar Revenue 23,218 60,399 72,956 3,4 98.989 83,617 continuad... RSPCA WIGAN. LEIGH & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEhlENTS- contin￿1 FOR THE YEAR ENDED 31 DECEMBER 2023 INVESTMENT INCOME 31.12.23 31.12.22 Room hirelcar park renu Inspectorate rates Interest re¢elvable Educallon S￿1 Bo8rd Grants 11.297 2,610 11.302 12,257 RAISING FUNDS Rat3ing donaflong and l•ga¢loS 31.12.23 31.12.22 sUp￿rt costs 149.552 134,743 Dlr•ct coats 31.12.23 31.12.22 veterin￿lan 56,305 31,265 Agyrggale amounts 205,857 166,008 TRUSTEES. REMUNERATION AND BENEFrrs There were no Iruslees, rernunera￿n or olher bonèffts for thè yew eTrtsJ 31 December 2023 nor for Ihe y88r ended 31 De¢xmtrer 2022. Trustees. expenses Therè wère no trust88g 8xp8nses p8ld for Ihe year ended 31 Dec￿L￿r 2m nDr for th8 y88r ended 31 Decemb￿ 2022. STAFF COSTS The average rnonthly number of employees during the year was as foJl(yws.' 31.12.23 31.12.22 Management & AdministratK)fF shop & Colle¢iKffj$ Clinic No omployees recefved ￿￿OIuments in extws of£60,CO). COMPARATIVES FOR THE STATEMENT OF HNANCIAL ACTivmES Unresth¢¢ed fund INCOME AND ENDOWMENTS FRO clin￿ Income. DonalKJn5 and Legacies 82.108 Other trading aC*1v￿eS Investrnent in(x)me Other I￿Ome 83,817 12,257 882 Totsl 178,844 EXPENDITURE ON Page 6 ojntinued... RSPCA WIGAN. LEIGH & DISTRICT BRANCH NOTES TO THE F11&4NCIAL STATE&IENTS- contlnued FOR THE Y&4R ENDED 31 DECEMBER 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES- ¢ontlnu•d Unrestricted f￿d Rai￿9 fuNIs 166,008 Depwlallon 10.395 Totsl 176,403 NET INCOME 2,441 RECONCILIATION OF FUNDS Total funds tffOLwJht foNMrd 682,271 TOTAL FUNDS CARRIED FORWARD 684,712 TANGIBLE FIXED ASSErs Fixturos and ffttiNJs to PLont aThJ machinery Motor veWes Tota18 COST At 1 January 2Q23 Addltions 481.730 8.757 30,353 12,744 533.584 1.026 Al 31 Decembgr 2023 481.730 9.103 31,033 12.744 534,610 DEPRECIAIION At 1 January 2023 Charge for year 97.￿7 5.417 23.893 1.235 128,821 10,362 738 At 31 December 2023 105.452 6281 25.128 139.203 NET BOOK VALUE At 31 December 2023 376.278 2.822 10.402 395,407 Al 31 December 2(Y22 383,823 11.140 404,763 DEBTORS: AMOUNTS FALLING DUE wmiiN ONE YEAR 31.12.23 31.12.22 Pr8p8ym8nts and 8ccxu8d inox 10.357 7,014 Page 7 ttJntinu•J... RSPCA WIGAN. LEIGH & DISTRICT BRANCH MOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2023 1D. CREDITORS: INOUNTS FALLING DUE WIThIN ONE YEAR 31.12.23 31.12.22 Tr8d8 creditors Taxalion and social S￿rtY Other creditors 127 103 3,174 1,777 11,196 13.412 S.054 11. MOVEMENT IN FUMDS Net movement in funds Al 31.12.23 At1.1.23 Unre8trfcted fund8 General fund 6B4.712 118.154 802,866 TOTAL FUNDS 664,712 118.154 802,886 Nel in ft￿$, hdudpd in Ihe above are as fdlows: In¢(xYwng resour￿$ Movement in funds exper¥Jed Unrestrlctod fvnd General fvnd 1216.239) 118,154 TOTAL FUNDS 1216,239) 118,154 Comparatlves for movernent In funds Nèt movemènl I funds At 31.12.22 At 1.1.22 Unrestrlcted fvnds Genefvl fund 682,271 2,441 684,712 TOTAL FUNDS 882.271 2.441 684.712 C(xnparalive net movement In fuThts. induded In the ato)bE are as folhyhs.. Inccmir Ras￿re￿8 Movement funds Unrg¥tri¢tod General ￿nd 178.844 {176,4031 2,441 TOTAL FUNDS 178,844 (176,4031 2.441 Pa￿8 continued... RSPCA WIGAN. LEIGH & DISTRICT 8RAMCH MOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDEO 31 DECEMBER 2023 11. MOVEMENT IN FUNDS- contlnwd A current yèar 12 months and F%kYyear 12 months 0)mbu￿J posibon Is ￿ fol￿￿.. movement In fvnds Al 31.12.23 At 1.1.22 UN•strlct•d funds General ￿nd e*Y2.271 120,595 802,866 TOTAL FUNDS 682271 120,595 802,866 A current year 12 months and prk)r yw 12 c>Jntined net movement in fvnd8, Includ￿ in the above are as folbws: IncornirvJ RÈsources Movem¢nl in fuMIs Unreslrfcted funds General fvnd 513.237 (392.6421 120,595 TOTAL FUNDS 513.237 {392.642) 120,595 12. RELATED PARTY DISCLOSURES There wgro no rglatBd party transadions for ￿ yearend&J 31 D8(xnber 2ry23. 13. LEGACIES The RSPCA W*Jan. Leigh & Oistrict BraThth has been notified of2 Leg>*s whth has rw)I been i￿1￿le{l withln the financial slatements as it does not yat thè incaTh T￿nit￿l￿ UTt¢ria. This indudes 2 ￿$1￿uary legacies wlh an average value of £3,$57. Residu￿ Wie5 are nc￿alty ￿ognISed once drdft accounts are receiv&J tsr olher 1nforrnatic￿ whth afiow them to te with reasonable ac4wrw. Page 9 RSPCA WIGAN. LE￿H & DISTRICT BRANCH DETAILED STATEMW OF FINANCIAL ACTIVITIES FOR THE YEAR ENDEO 31 DECEMBER 2023 31.12.23 31.12.22 INCOME AND ENDOWMENTS Cllnlc In¢omo. Donatlons and Lg90¢10s Donation8, apPe￿S & regulw giviivJ Legaoes Clinic ré(slpts 11.296 94.752 88,155 35,401 39.142 174.203 82,108 Other trading acti¥itie8 Fundraising events & door to dc¥)r rThJr Shty income Other Revenue 22,543 23,218 60,399 83,617 Investment Income Room hirel(sr parf( r8nV insp8ct(xate r8tes Interest receivable EdLKation and Board Grants 11.297 9,646 2,610 11,302 12,257 Oth•r incomo Neutering Gr8nt Otrer grants 882 49.899 49.899 862 Total incomlng resourrg 334,393 178,844 EXPENDITURE Dlrect Costs Veterfnarian (x)sts 56,305 31,265 Depreciatlon Improvements to property Plant and machinery F￿ureS and r￿ing8 mot￿vehIde depreck7 7,545 7,545 718 1,329 803 1,235 736 10,382 10,395 Support costs Management Wagès & pen8ion8 Rént & ulllthèg Insurance Telephone P(>stsge 8nd &tsUonery su￿ri&s Ropair$ 8nd renwls 92,524 28,192 702 2.199 196 3.621 10.428 85.827 20,222 2.828 782 1,778 3.786 5.227 137.e60 120,450 Fin•rt¢e Bank charges 2.056 1,374 This page dops not fm part of the Statut￿ fitrdnL?al 8tstements Page 10 RSPCAIMGAN, LEIGH & DISTRICT BRAMCH DETAILED STATEME1￿ OF FINANCIAL ACTivmE8 FOR THE YEAR ENDED 31 DECEMBER 2Q23 31.1223 31.12.22 Flnanco Governance costs VAT correction Account8n¢y and legal fee8 6,872 9,222 3,697 g,636 12,919 Total resourc8s expended 216,239 176,403 Ngt In¢omo 118,154 2,441 This pag& does not form part of Ihe slatsrtory fin8rKial stalemenls Paje 11