2023-12-31-accounts - Royal Society For The Prevention Of Cruelty To Animals Blackpool And North Lancashire Branch

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		Page
Report ofthe Trustees	1	to	5
Report ofthe Independent Auditors	6	to	8
Statement ofFinancial Activities
Balance Sheet		10
Cash Flow Statement
Notes to the Financial Statements	12	to	23
Detailed Statement ofFinancial Activities	24	to	25

for the Year Ended 3	1DE	CEMBER 2023
						31.12.23	31.12.22
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies				645,676		645,676	613,271
Charitable activities
Animal home				77,347		77,347	61,840
Branch				23,094		23,094	23,218
Other trading activities				144,358		144,358	175,634
Investment income				18,064		18,064	8,575
Total				908,539		908,539	882,538
EXPENDITURE ON
Raising funds				117,397		117,397	139,848
Charitable activities
In furtherance ofcharitable		objects		15,329		15,329	15,997
Animal home				562,845	3,034	565,879	511,556
Other				4,291		4,291	842
Total				699,862	3,034	702,896	668,243
NET INCOME/(EXPENDITURE)				208,677	(3,034)	205,643	214,295
RECONCILIATION	OF	FUNDS
Total funds brought forward				3,459,325	17,747	3,477,072	3,262,777
TOTAL FUNDS CARRIED FORWARD				3,668,002	14,713	3,682,715	3,477,072

BALANCE SHEET 31DECEMBER 2023
				31.12.23	31.12.22
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	11	1,833,345	10,662	1,844,007	1,938,712
Investment property	12	190,000		190,000	190,000
		2,023,345	10,662	2,034,007	2,128,712
CURRENT ASSETS
Stocks	13	5,897		5,897	6,877
Debtors	14	760,736		760,736	837,224
Cash at bank and in hand	15	933,748	4,051	937,799	585,905
		1,700,381	4,051	1,704,432	1,430,006
CREDITORS
Amounts falling due within one year	16	(55,724)		(55,724)	(53,903)
NET CURRENT ASSETS		1,644,657	4,051	1,648,708	1,376,103
TOTAL ASSETSLESSCURRENT
LIABILITIES		3,668,002	14,713	3,682,715	3,504,815
PROVISIONS FORLIABILITIES	18				(27,743)
NET ASSETS		3,668,002	14,713	3,682,715	3,477,072
FUNDS	19
Unrestricted funds				3,668,002	3,459,325
Restricted funds				14,713	17,747
TOTAL FUNDS				3,682,715	3,477,072

for the Year Ended 31DE	CE	MBER	202	3
					31.12.23	31.12.22
				Notes
Cash flows from operating	activities
Cash generated from operations				21	349,874	41,073
Net cash provided by operating		activities			349,874	41,073
Cash flows from investing	activities
Purchase oftangible fixed assets					(10,544)	(1,698)
Interest received					12,564	3,075
Net cash provided by investing		activities			2,020	1,377
Change in cash and cash equivalents			in
the reporting period					351,894	42,450
Cash and cash equivalents	at	the
beginning ofthe reporting	period				585,905	543,455
Cash and cash equivalents	at	the end	of
the reporting period					937,799	585,905

					31.12.23	31.12.22
Subscriptions		and donations			13,022	10,269
Standing	order	donations			22,096	23,034
Gift aid					3,554	5,207
Legacies					605,504	562,896
Grants					1,500	11,865
					645,676	613,271
Grants received, included				in the above, are as follows:
					31.12.23	31.12.22
RSPCA	Regional		Board			11,415
Moon Charitable			Trust			450
Other grants					1,500
					1,500	11,865

		31.12.23	31.12.22
Fundraising	events	16,420	15,761
Shop income		127,938	159,873
		144,358	175,634

INVESTMENT INCOME
	31.12.23	31.12.22
Rents received	5,500	5,500
Deposit account interest	12,564	3,075
	18,064	8,575

INCOME FR	OM CHARI	TABLE ACTIVITIES
			31.12.23	31.12.22
		Activity
Adoptions		Animal home	18,575	21,645
HQ boarding	and other
income		Animal home	58,772	40,195
HQ collection		Branch	23,094	23,218
			100,441	85,058

Other trading activities
		31.12.23	31.12.22
Opening stock		328	415
Closing stock		(128)	(328)
Staff costs		62,315	70,640
Rent		25,745	24,586
Motor expenses		4,078	643
Rates and water		1,749	3,312
Repairs and renewals		11,655	35,242
Telephone		1,399	1,236
Insurance		545	854
Heat and light		8,506	2,115
Sundry expenses		63	407
Fundraising event costs		15	530
Cleaning and refuse costs		1,127	196
		117,397	139,848
CHARITABLE ACTIVITIES COSTS
		Support
	Direct	costs (see
	Costs	note 8)	Totals
In furtherance ofcharitable objects	93	15,236	15,329
Animal home	565,186	693	565,879
	565,279	15,929	581,208
SUPPORT COSTS
			Governance
			costs
In furtherance ofcharitable objects			15,236
Animal home			693
			15,929

					31.12.23	31.12.22
			In
			furtherance
			of
			charitable	Animal	Total	Total
			objects	home	activities	activities
Auditors'	remuneration		6,000		6,000	6,175
Auditors'	remuneration	for non audit work	2,659		2,659	3,109
Legal and	professional	fees	6,577	693	7,270	6,713
			15,236	693	15,929	15,997

STAFF COSTS
			31.12.23	31.12.22
Wages and salaries			343,792	311,050
Social security costs			16,989	13,886
Other pension costs			4,347	4,418
			365,128	329,354
The average monthly	number ofemployees	during the year was as follows:
			31.12.23	31.12.22
Animal home			15	14
Retail premises			5	6
			20	20

11.	TANGIBLE FIXEDASSETS
					Fixtures
		Freehold		Short	aild	Motor
		property		leasehold	fittings	vehicles	Totals
	COST
	At 1 January 2023	2,823,551		14,625	58,488	24,052	2,920,716
	Additions	3,400			7,144		10,544
	Disposais			(10,977)	(6,562)		(17,539)
	At 31December 2023	2,826,951		3,648	59,070	24,052	2,913,721
	DEPRECIATION
	At 1 January 2023	912,580		11,664	40,703	17,057	982,004
	Charge for year	95,691		93	3,426	1,748	100,958
	Eliminated on disposal			(8,943)	(4,305)		(13,248)
	At 31December 2023	1,008,271		2,814	39,824	18,805	1,069,714
	NET BOOKVALUE
	At 31December 2023	1,818,680		834	19,246	5,247	1,844,007
	At 31December 2022	1,910,971		2,961	17,785	6,995	1,938,712
12.	INVESTMENT PROPERTY
	FAIR VALUE
	At 1 January 2023
	and 31December 2023						190,000
	NET BOOKVALUE
	At 31December 2023						190,000
	At 31December 2022						190,000
	Fair value at 31December 2023	is represented	by:
	Valuation in 2021						40,000
	Cost						150,000
							190,000

13.	STOCKS
			31.12.23	31.12.22
	Stocks		5,897	6,877
14.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.12.23	31.12.22
	Tax on gift aid		200	1,511
	VAT		9,567	5,942
	Prepayments	and accrued income	750,969	829,771
			760,736	837,224

CREDITORS: AMOUNTS FALLING DUE WITHIN	ONE YEAR
	31.12.23	31.12.22
Trade creditors	11,561	11,849
Taxation and social security	5,095	4,689
Other creditors	39,068	37,365
	55,724	53,903

	31.12.23	31.12.22
Within one year	17,870	13,833
Between one and five years	5,500	5,870
	23,370	19,703

					Net
					movement	At
				At 1.1.23	in funds	31.12.23
Unrestricted funds
Unrestricted fund				3,459,325	208,677	3,668,002
Restricted funds
Veterinary Equipment		Fund		6,462	(1,292)	5,170
Vehicle				9,920	(1,478)	8,442
Rabbit Equipment				996	(199)	797
Moon Charitable	Trust			369	(65)	304
				17,747	(3,034)	14,713
TOTAL FUNDS				3,477,072	205,643	3,682,715
Net movement in	funds, included		in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted funds
Unrestricted fund				908,539	(699,862)	208,677
Restricted funds
Veterinary Equipment		Fund			(1,292)	(1,292)
Vehicle					(1,478)	(1,478)
Rabbit Equipment					(199)	(199)
Moon Charitable	Trust				(65)	(65)
					(3,034)	(3,034)
TOTAL FUNDS				908,539	(702,896)	205,643

					Prior	Net
					year	movement	At
				At 1.1.22	adjustment	in funds	31.12.22
Unrestricted funds
Unrestricted	fund			3,194,958	46,605	217,762	3,459,325
Restricted	funds
Veterinary	Equipment		Fund	8,078		(1,616)	6,462
Vehicle				11,891		(1,971)	9,920
Rabbit Equipment				1,245		(249)	996
Moon Charitable		Trust				369	369
				21,214		(3,467)	17,747
TOTAL FUNDS				3,216,172	46,605	214,295	3,477,072

				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted funds
Unrestricted	fund			882,088	(664,326)	217,762
Restricted	funds
Veterinary	Equipment		Fund		(1,616)	(1,616)
Vehicle					(1,971)	(1,971)
Rabbit Equipment					(249)	(249)
Moon Charitable		Trust		450	(81)	369
				450	(3,917)	(3,467)
TOTAL FUNDS				882,538	(668,243)	214,295

RECONCILIATIO	N OFNE	T INCOME TO NET CASH FLOW FROM O	PERATING A	CTIVITIES
			31.12.23	31.12.22
Net income for the	reporting	period (as per the Statement ofFinancial
Activities)			205,643	214,295
Adjustments for:
Depreciation charges			100,958	112,176
Loss on disposal of	fixed assets		4,291	842
Interest received			(12,564)	(3,075)
Increase / (Decrease) in provisions			(27,743)	27,743
Decrease/(increase)	in stocks		980	(855)
Decrease/(increase)	in debtors		76,488	(312,778)
Increase in creditors			1,821	2,725
Net cash provided	by operations		349,874	41,073
ANALYSIS OF CHANGES IN NET FUNDS
		At 1.1.23	Cash flow	At 31.12.23
Net cash
Cash at bank and in	hand	585,905	351,894	937,799
		585,905	351,894	937,799
Total		585,905	351,894	937,799

for the Year E	nded 31DECEMBER 2023
		31.12.23	31.12.22
INCOME AND ENDOWMENTS
Donations and	legacies
Subscriptions and donations		13,022	10,269
Standing order	donations	22,096	23,034
Gift aid		3,554	5,207
Legacies		605,504	562,896
Grants		1,500	11,865
		645,676	613,271
Other trading	activities
Fundraising events		16,420	15,761
Shop income		127,938	159,873
		144,358	175,634
Investment income
Rents received		5,500	5,500
Deposit account	interest	12,564	3,075
		18,064	8,575
Charitable activities
Adoptions		18,575	21,645
HQ collection		23,094	23,218
HQ boarding and other income		58,772	40,195
		100,441	85,058
Total incoming	resources	908,539	882,538
EXPENDITURE
Other trading	activities
Opening stock		328	415
Wages		58,857	67,173
Social security		3,276	3,074
Pensions		182	393
Rent		25,745	24,586
Motor expenses		4,078	643
Rates and water		1,749	3,312
Repairs and renewals		11,655	35,242
Telephone		1,399	1,236
Insurance		545	854
Heat and light		8,506	2,115
Sundry expenses		63	407
Fundraising event costs		15	530
Carried forward		116,398	139,980

for the Year Ended 31	DECEMBER 2023
		31.12.23	31.12.22
Other trading activities
Brought forward		116,398	139,980
Cleaning and refuse costs		1,127	196
Closing stock		(128)	(328)
		117,397	139,848
Charitable activities
Wages		284,935	243,877
Social security		13,713	10,812
Pensions		4,165	4,025
Rates and water		1,718	1,634
Insurance		6,045	5,774
Heat and light		19,050	12,495
Telephone		2,388	2,161
Printing and stationery		1,568	1,883
Sundries		5,650	5,651
Veterinary fees welfare and neutering		60,347	53,475
Animal food and supplies		6,107	1,623
Motor expenses		2,412	3,999
Training costs		265	845
Cleaning costs		13,326	16,691
Waste collection and sewage costs		9,126	8,075
Repairs and renewals		13,915	19,114
Cremation costs		325	483
Branch contribution		17,808	6,575
Fundraising costs		1,384	80
Computer sotbvare and expenses		74	108
Depn offreehold property		95,691	105,069
Depn ofshort leasehold		93	329
Depn offixtures &fittings		3,426	4,447
Depn ofmotor vehicles		1,748	2,331
		565,279	511,556
Other
Loss on disposal oftangible fixed assets		4,291	842
Support costs
Governance costs
Auditors' remuneration		6,000	6,175
Auditors' remuneration	for non audit work	2,659	3,109
Legal and professional	fees	7,270	6,713
		15,929	15,997
Total resources expended		702,896	668,243
Net income		205,643	214,295