2023-12-31-accounts

			Page
Trustees' report			1-7
Independent examiner's		report
Statement offinancial	activities
Balance sheet			10
Notes to the financial	statements		11 - 21

				Unrestricted	Unrestricted	Total	Unrestricted
				funds	funds		funds
				general	designated		general
			Notes	2023	2023 8	2023f	2022 f
Income and endowments		from:
Donations and legacies				172,149		172,149	369,399
Chaditable activities				80,966		80,966	57,075
Other trading activities				71,740		71,740	134,754
Investments				4,337		4,337	356
Other income				340		340
Total Income				329,532		329,532	561,584
Expenditure on:
Raising funds				27,811		27,811	38,332
Charitable activities				490,566		490,566	361,370
Total expenditure				518,377		518,377	399,702
Net income/(expenditure)				(188,845)		(188,845)	161,882
Transfers between	funds			90,648	(90,648)
Net movement in funds				(98,197)	(90,648)	(188,845)	161,882
Reconciliation offunds:
Fund balances at 1	January	2023		377,850	432,319	810,169	648,287
Fund balances at	31December 2023			279,653	341,671	621,324	810,169

			Notes	2023 f		f	2022
Fixed assets
Tangible assets			14		256,212			252,319
Current assets
Debtors			15	67,355		33,986
Cash at bank and	in	hand		338,527		529,245
				405,882		563,231
Creditors: amounts		falling due within	16
one year				40,770		5,381
Net current assets					365,112			557,850
Total assets less	current liabilities				621,324			810,169
The funds ofthe	charity
Unrestricted funds	-	general			279,653			810,169
Unrestricted funds	-	designated			341,671
					621,324			810,169

Freehold land and buildings	2'yo 04 cost
Fixtures and fittings	10%on cost
Computers	25% reducing	balance
Motor vehicles	25% reducing	balance

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		8	8
Donations	and gills	40,339	36,984
Legacies	receivable	72,847	273,114
Grants		58,963	59,301
		172,149	369,399
Grants receivable for core activities
RSPCA HQ		22,984	23,218
Retail support			36,083
Liverpool	branch	35,000
RSPCA Regional Board		979
		58,963	59,301

					Animal	Animal
					centre	centre
					2023	2022
					8	8
Pst insurance		commission			3,901	11,721
Adoptions,	boarding,		grazing	and livery rent	75,405	42,626
Charitable	rental income				1,660	2,728
					80,966	57,075
Analysis	by	fund
Unrestricted		funds -	general		80,966	57,075

				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				6	6
	Fundraising	events		4,439	4,372
	Shop income			67,301	130,382
	Other trading		activities	71,740	134,754
6	Income from		investments

				Unrestricted	Unrestricted
				funds	funds
				2023	2022
					6
	Interest receivable			4,337	356
7	Other Income
				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				6
	Net gain	on	disposal oftangible fixed assets	340
8	Expenditure		on raising funds
				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				6	6
	Trading	costs
	Operating	charity shops		27,811	38,332

					Animal care	Animal care
					2023	2022
	Direct costs
	Staff costs				300,111	260,752
	Depreciation		and	impairment	12,892	9,236
	Animal food				7,747	10,100
	Insurance				5,173	3,769
	Light and heat				10,299	12,336
	Telephone				1,928	2,285
	Postage and		stationery		2,433	3,472
	Van expenses				3,374	3,395
	Sundries				7,031	4,383
	Travel expenses				2,041	749
	Cleaning and		pest	control	13,074	9,608
	Repairs				93,183	4,472
	Vetfees				15,615	12,507
	Rates and water				1,875	4,104
	Bank charges		and	interest	1,545	(9)
					478,321	341,159
	Share ofsupport			and governance costs (see note 10)
	Governance				12,245	20,211
					490,566	361,370
	Analysis by	fund
	Unrestricted	funds		- general	490,566	361,370
10	Support costs allocated to activities
					Animal care	Total
					2023	2022
					6	6
	Governance				12,245	20,211
	Governance		costs comprise:		2023	2022f
	Legal and professional				6,886	15,021
	Independent	examiners' fee			3,245	2,950
	Bookkeeping				2,114	2,240
					12,245	20,211

The average	monthly number ofemployees during th	e year was:
		2023	2022
		Number	Number
		19
Employment	costs	2023	2022
		6	6
Wages and salaries		294,925	256,371
Other pension costs		5,186	4,381
		300,111	260,752

Tangible fix	ed assets
			Freehold land	Fixtures and	Computers	Motor	Total
			and buildings	fittings		vehicles
			6	6		6
Cost
At 1 January	2023		345,032	59,189	15,632	21,103	440,956
Additions				399	692	15,700	16,791
At 31 December 2023			345,032	59,588	16,324	36,803	457,747
Depreciation	and impairment
At 1 January	2023		98,353	55,139	15,313	19,838	188,643
Depreciation	charged	in the year	6,890	1,506	310	4,186	12,892
At 31 December 2023			105,243	56,645	15,623	24,024	201,535
Carrying amount
At 31 December 2023			239,789	2,943	701	12,779	256,212
At 31 December 2022			246,679	4,056	541	1,043	252,319

Debtors
			2023	2022
Amounts falling due		within one year:	6	6
Trade debtors			11,682	2,749
Other debtors			11,928	2,832
Prepaymsnts	and accrued income		43,745	28,405
			67,355	33,986
Creditors: amounts		falling dus within one year
			2023f	2022 6
Trade creditors			8,403	2,389
Other creditors			2,924	192
Accruals and deferred		income	29,443	2,800
			40,770	5,381

		At 1 January	Transfers	At 31
		2023		December
				2023
			6	6
Designated	funds	180,000	(94,541)	85,459
Fixed Assets		252,319	3,893	256,212
		432,319	(90648)	341 671

Analysis of net assets between funds
		Unrestricted	Unrestricted	Total
		funds	funds
		general	[description]
		2023	2023	2023
		f.	6	E
Fund balances at 31 December 2023 are represented	by:
Tangible assets			256,212	256,212
Current assets/(liabilities)		279,653	85,459	365,112
		279,653	341,671	621,324
		Unrestricted	Unrestricted	Total
		funds	funds
		general	[description]
		2022 8	2022f	2022 8
Fund balances at 31 December 2022 are represented	by:
Tangible assets			252,319	252,319
Current assets/(liabilities)		377,850	180,000	557,850
		377,850	432,319	810,169
Perbalance sheet		810,169		810,169
Balance fo a//ocste		432,319	(432,319)