RSPCA LANCASHIRE EAST BRA14CH AP4NUAL REPORT AND UNAUDITED FINANaAL STATEIAEMTS FOR fHE YEAR ENOED 31 OECEM8ER 2024 Company Rggistrakn No. {EnglarthJ and Wal&s}
RSPCA LANCASHIRE EAST BRANCH LEGAL AND ADMINISTrATIVE INFORMATION Tru8tts• Ms GAyub MsARB8nl (Appjintod 28 Junè 2024> (Appolntad 4 S&pt8mb8r 20241 (Appointod 28 Junè 20241 (Appolnlgd 26 June 20241 (Appolnled 28 Jung 20241 {AppoinltrJ 26 June 20241 {Appoinled 26 June 20241 {Appointsd 26 Jun• 20241 {A4point•J 26 Juno 2024) (App)Inted 26 Juno 20241 (Apwntod 26 Jun• 20241 Mr J Fr•nth Mf6 P M Fawcknj MfAJ Fre68ton¥ Mrn C J Jcrftszon Mrs L OBO Mrs N Rob8rt Mr P Shanks Mr8YT Mr J Taybr DrDMWe Ch•rtty numb•r IEnglhd •nd W•l••l 232253 Ind•p•nd•nt •xamln•r ChewP TLL Umltsd 7-9 St8lion Ro•d L&ncashlre PR4 6SN 8•nk B9y$ Bank UK PLC 1 ehurthly Plalx LONOCI E14 SHP
RSPCA LANCASHIRE EAST BRANCH CONTENTS P*9• Tru8tse8' rwirt Indep•nd•nl examlrnfs repxt stalement olfinarthl actiTr•lll•s Balgn¢0 8h••t 10 Ntst•s lo th• flnala1 ¥tatfjmw 11.22
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Th Twsts•s prosont thdr annual rewt arrfl firwKi•l statwn tr tho yw•nd•d 31 Decembef 2024. Tho IlnardAI 818tements have bo Fvep8red In acoxdance v•lth lh8 acuAnllng p¢d&S 88t out In notg 1 to thè finèncl81 siat•m¢nb and eomdy with RSPCA Br Rub8. thè Charits8$ Act 2011 and "A¢etyJnting and Repon9 by Charitw.. Ststement of Recommended Practhc arOKable to cha11t preparKvd thow 8c(>)vnts in accoi(lan¢o wllh thg Flnandal R9pthr¥J Standaryl OPFAtsblg In thg UK and Rwx4lc of IrgL8nd IFRS 1021'1offgdv• 1 January 20191. CW•cllv•• and A¢llvlth• Tho RSPCA Lanc88hlre E8818T8nch Is c£18titi a8 L) urthW))rw charltabl& a88od8llM 8tKI • pr reglslored ol thg Roy•l slIty the Prg¥onkn of to lffj1rn81s Ilhg Sod8ty1, bjt to Rules for 8ranthé8. Th8 obj8dve8 of tho 8ranch ar8 to prorrth th• V•l)rk arKI oblects of the Sod8ty, to promoté klndn•8s ond to ¥ovont or 8UFVgM ¢ruoty to anlmds. by al lavrful means. wlth p•thlar r01w•n to th• wej of thè Branch, accord8nc• 7Mth th• pollco8 of th• Socièty. G•noral aclvlil•8 for achknvlrKJ th• rtl•clfj arn th• op•ralhJn of th•Anknal C•nlr• 4tAJIh) nwAwlngton •r•J •n Jnirnol r•hwwng progr, Achl•v•m•nt• •nd P•rfonD•nc• Th• TN8toos hav• le1•d the outccw •nd •thlov•m•th ffiy tho to tt>Jt rnmaln focL¢6•d on our charttab18 alms and contlnua to bgn8fft th• PU1C. Wa have ctyod th thg duty undar tha CharfU81 Acl 2011 to hav• du• regard to publt bon•fft guk1Anc• Pj{h•d by th• Choiity CcfftmS88kn. UrKl•r the Chorftkn8 Act 2011. th• advancement ol •)Imo1 weifAr• Lq recognlsed as • dhtinct 8IAbJlory ¢harttabl• purpos8. The 1ry581alon arxl Iha Animd Welfarn Act of tho 8am• yw In(Fic4t• an by 8oo8ty that trealke Imng croatrJro6 vAth Q¥xnpan bgn•fft for th• publk •8 • w1•. Th• Br•nth'• anjmal w4H•r• wcrt thugh in n•lurn. n•fits 8cd•ty al larga. TM foliowirwJ 88don of Ihl• report hlghl&ht8 IM ¢hwWs maln acYvtt168 and domon8trato8 tho b8n•frt wovkjod to tho publlc. Al of our chwltable oCtlviti•$ locus on prorrth'ng kindrrts gnd or supprgssing ryuoliy lo 8nim•ls and are undertaken lo fLthr th purposes fur IM pth borftL The Trustses have sidered th8 Charity Cryn55)n 9u?drta publk beréfft arNI are 8atrsfi•d Ih•l th• ¢hartty h49 met tha roqulr8mgnts d8s(xknd wtlhin thls repoil. We suptort our loc41 RSPCA Inspeclorale olknr5 by gIg to 8ttopting animals most at rfsk and. fc41owlng r•hat411tsIon, findlng them suitable t•5. Th• Insp•¢tote Tes?3 anlm818 kn d151re88 and 8nfoTCO9 lawB agalnst tho mlstroatrnonl ol an1ffla In ErrtI and V4do6 by bn'nglng p1osecutls. Th18 wth* Is koy lo th• prnvQnU or suFyreMkn of ¢rudty Part ol ihe RSPCA objetts promtgs humfjr Sgntlmgnts tOW8rds animals whlth inw)fve moral benefft to MankI%1 88 4 whole. J anlmals In cw cwo r•colve v•t•rfnary sumt, N•cL¥n8tKffj, nwlering ar#J mTrcfochipplng to rohomlng. Thb rwJuce8 the Inddence ar ¥pregd oltli8egse grrtl help¥ ts) control r¥)mp¥ni oninol popula1k9.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT (CONTINUED) FOR ThTE YEAR ENDED 31 DECEMBER 2024 To help r#i58 Ihe income negded to wprmxl Ilwe the op8roted ts ong dwrlty Shop In Bwnley. Durfng 2024 the Brand) ¢thlnuod to •n actvlfr 8UPkKts d the RSPCA8 Food Bar aFyal provldh¥ bjlh don•tigns of food lo help pot sJ¥ners acwss Easl L8nc86hlre and tho u8e of slorago fèciliti8S •t the animwl centre and In additicfi made diretA {ktKInS to a numtr of t1 banks induth'ng VAun(ty Raltef. We offer vc4untsedNJ opportunlll•s tr> PKF ff¢m so¢tors of th• gjnmunty wlK> wlgh lo support our work kn our animgl untrè charity shops. Vdwtttr rol88 KKlude Trusloes. 9th11 anml eare and sodalisation in the konrd •nvlronm8nt. dog kIng. f08t8r carg. fjsBtstsnts (ln lackng. 8loc SLYUng dl8lrtbulon rolès), volunteor drfvors aThJ fvrthn9 ffj4os. r volunte•rs make • algrAfi¢ant t>t1x lo ts cw• afthe ankndl, both dlrect MIl f4clNJ r(40$ and by 8•curlng vltsl fvnd¥ tQ $UPFYt the ¢)vw41 op¥aTrn ol th• Branch Wlher thrcwgh tho 8hop8 or oth8r fundra181ng Th• Tru8tO88, the88$ all nI68rn. arn n1 of tho Uma and dodifxtk)n of ¥(All• worklno In l aspects of 8rnn¢h. Stsmm•ry afAohl•v•m•nts 2024 w•$ a yo•r of moJor ¢hwy for ts Br8h whgn of the Branch r•¢um•d to IK81 control after ov8r fN• YrI kn nolkn81 adrrlnl•knfjon wlth h •lKIkn of • rw 8o•Td drawn from amongst th• Branch members at the last AGM126 2024). Thls r•port Itmforn covw8 8 p•rlod of trandtkan ••w lh• onal Tru¥tots t reewltrnenl and Irththn of the Ioc41 Trusl•M ar#J th• Onn9 dwMlopm•nt of th• Branch uThl•r the govornanc• and leadorshlp of thg rwi Bc4rd. Intake & Rehomlng The Br8nch c&tInueS to build on the s¢888 ofthe los¢erirKJ t•am aTrd thè eourn• ol Lq81 yoar th• nber of ft>ster carBrn v8d•d tW•en 25 . 30 ¥oluntoors although Trjt dl ww8 avallatA8 at any ong Ilrn, but tholr JntrSbuUon mad¢ Invaluablo contrAJon io anlmal throughpul aThl relno. In fac. ¥thrt th6 SUFP)rt of 8u¢h indivhluals Its 8r8n¢h wtsJld not b8 abifr to rwts'iithl• Ond rghm ony as Ihwg aro no suitablo Gattwy f8ClIO8 al the anim81 contre. Th• d•v•lopffl•nt (rf th• ftMknlng atham• to b• Supprt•d by ts tr•rfor of cats frc•n th• RSPCA Soutw. Omi8knt & District knnch arinwl centre. who them folowed fv La EJ oxJnW# and r8crulted a f06tor coordinator of thdr own. L•8t ya8f 8190 saw the Brnnth ittke bath I1n•1 r8spmsbllty fcy th• the rsbbll unrt (ln th8 Costs ho bn gen&roLtyly undgpthtton by tho RSPCA Cr8w8. man & Dlsldct Branth and th& RSPCALi¥erpcd Branch). This SUP awvj the rd wwk of Ihe deduted wmmal c•Tr leam undor the pos1¥8 10od8r5Np of Jeanette Ainscough {Anim•l Care Mryerl the •tt¢pt 105 animah153 dog$. 36 ¢als, 5 rabblis & 11 guin 98) Into care, the s8rne numkr ol animals the wlou8 yw. albeit a diNerent mix of sp•oés wlth mor6 dog8 but l•wr ¢ets & rowts tskgn iti Ihan In 20ZJ. Desprte the comp48x nalure of the anlm813 for 8r8nth 15 last y8ar saw 92 anlm$142 do98, 33 cats. 7 rabbhs & 10 gulnea 98) rffi. Tho eranch contlnu•s to a bowdlry ¢cthct wllh thè rbOrfng RSPCA Keiphky, Craven & Uppgr Wh8rfwY81e Brand) and the L8ncashir8 E88t Trt[st9 a gr8tefid for thè g)nknbuOrx) thB Fld5 towalll$ tho oporating c>)sts ofthg animo1 centr8.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Charity Sho La8t year wa8 a dlfficLth y1 for Ihe BraTh'8 winirKJ ¢h811ty 8IK¥). Having rermwd Ihe 8urnley 8hcfi le8$0 In 20r2 the Tnmtees ¢xMllnuod to make gocxl on the lack of repaiF8 and malnlenant• over th& pOU¥ 15 y8gT8 and Iho c4)sts of suth onwng repolr8 and maIntnCe wlth the dsruptlon lo ty)th pd•knn ar#J traffic b) trb• ta Turt ro#d Lysur•8 ¥WlouY knpactod shop porfcthiarth. BrnrthA¢lmlnisti¥tk>n a PAanag8m8rt The 18gt year saw the Or9 dev¢bpmfjnt of our partnef8hlp RSPCA Sfftort, lknsklM( & Dlstdct Branch. James Stev•n8 (chi Exa16 Offl¢orl w¢rfk6 kn as CEO •cros6 the tr4VO brancthos and b C$tnIY havlng to rthLgrKo hlB rv8tKmlbiliti98 prl(Ylttes to both pertw8 arn supptytsd. Th1& hè8 tum F4acad morn rnb1Ity th• rIOr marwomont team: J&an&tte Alncough (Animal Carè Mwogerl, Sue Alv¥ham IFc4terlng Cthvdin8&w), S•m W•$ {Ch81ity Shop PA•noggrl orKI Dawd LuikWIGh (Bu8lne88 & AdmlnlBtraUon ha st•ppod w to the add6tknal challew thls can prnjenl. Thank Y Th• TnJ814•8 Wk1 Ilk• to thank al #taff and ¥olunt••rn tr th• hwd arKI dedcaU(ffi dudng 2024 wllhoLrt Ythom the Br•nch not have bMn I0 to FYo¥K18 18 noaded atMm•l 1¢•& FINin¢lil R•vl•w Tho totsl Incomlng rewrn for thg yggr •mountsd b £269.009 (2023.. £329,532), IrKludkng18g8clo8 and gronl8 01 £85.3631£131,810). Exp•ndltur• In yew Mntod to £492,170 {£518,377). After 9gknWllowl ol £nll {£r411 th• Brnnth r8cord•d a th• yw of £160.101 (dthldt 01 £168.8451. l+•thilJt in¢omÈ 8g#in exLwded trdget predlcknn5. •do8 & nts were £48.447135.2%1 on the provh)uJ ar and Shop inwa(l•d by wirKJ lo T1 wcieL in 8urrdey t c•ntre. kn •JdlUon th• Branch al80 mthlaged to rndu¢8 ex}dir0 by £89,207117.Vh) ov¢rts of the y4•r. Hrmovar, If th• Tru81008 h•d to tho wllhln tha rgtaw nglwork ovorthg lasl h¥0 y•arn Ihls would Mpty hove dglayed and increased frnK181 impxl on Br8n¢h re8fjur #nd so by conwèting th8 th• Burnley shop f(18 hop8d 2025 wilt 8ee Ihe yhop retum lo a far hgjlthw 8nd Fffcfjtablg trading po8rtion. The Trusi8•8 th)tinue lo carofulty mamge ftmvjs •n¢J ts post •r h•s $9gn tharwJe8 Inlroduc8d to fvrtgr Improve financ1 roporting across tha Branch and •n$ur• th¥ TN$1 •nd m•nag•munt arg better aL49 to m•k• In1 decLm before rthirnAtllrYJ to ftknjre speTh11ry. Inv••lm•Trt Poll¢y •nd 014•dlb The Brarh d096 not hrld 8uffident ro8er4eB to rf6k irN88lr4 in wi18. Any f1¥6£ wè hèld in k¥emwJm aCcnI.
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 R•8•rv•4 Polky The Branch hots r08wv88 kn ordw that #8 8nwMI wdlare bo mavtsined shod thorn be o rodt in in¢om¥ig rn8wr¢M. Ro8W¥W WO tIKW fiJrwts Ihel we frty avwlablg for gemrnl and aro ¢ommitt•J. Th• Trustyes ho esl8b115twd a polky of hotyjlrg r881r fvtlds wlv8lw to at 18a8t 12 nth5 ol 8xp•ndilure'. baued on 2024 8xpondiknr8 Ihh woukl b• £429.170. As al 31 0Mb¥ 2024 thg Bra h1 c88h re8eprf8 of £242.142 of whh th• TruBttss h•J d•signatsd £100,000 cov9r potonl81 IL8blWd98 Duk1 ali60 rf tho Branth wwo to a$8 cper8Ury: sui Ib&bllllb8 hdudo staff r¢dundancy cos13. charty Sh Ie dll8F4J•tbn Msls and othw lorbfft eornmitrn8nls. Th• 8rench ther•foro had unr9ththd1undognOt0d cash ro¢orv68 of £142,142 or 4.0 mon¢h8 opgralin9 CO8t8, b•s8d lary¢l rwerve figure gl £429,170. The Tru¥taos regularfy ro¥kn¥ th18 polky lo aniur• th8ro •rè Fulur• Plan• vjtlljt r4cognS•kng that hop dowre and thg •M0¢fj• dW•lfion$, r•pJ8 •ThJ IdWbfflQnl prow4mm• havo negallvety Impad•d on 8ran¢h financ8 in tho 8hort4erm, tho pr8wous Boaid of nationally appoinl•d Tru6¢ee8 hovo addro88•d the Ma flrwidal dleng&s Ihat Iho <4wlty tY W¢f• )'81Y Aprlnt•d. Tha •ub8gquent 018Ctlon In Jun6 2024 01 • r Board of Trustoos elected fr? among8t ts)• 8raneh member81Ap wa& A major $utt6s$ and Iho rwi 808rd urkd•r th• Ioaderthlp ol Joy Jcrtson (Chalr) has n rnaklng furth•r fmrd. Whilsl plannirvJ p9miis61 ha8 been for th• d•v8kynfjnl of 8 13 pen ¢attery. knStl818811m8108 81 over £320,(J0 h8v• prov•n p0. th8 wr4OCt ho• bl•rnf(n been put on hdd • YAtstsntlal Inl•don of c8plt81 fimdkng. Htrwèvor. d•spitè tris Inrtbol Mlb•(X th• n•w Bo•rd b••n d•t•mn•d to Ifflwovo a1 ann Brnnth fodlltb8 and ha8 c¥Jmmenc•d a Nmbw of Ma WDpd&: . OPFAled fc momb•rntiip of th• A88o¢latth of Dogs & Cats Hom8 IADCH). the Irad• bodf fry anlm•l re•cu• Char?3 of whbch onty a hfjndft of RSPCAtv•nthes mernb. DCH •twklard8 ar• mnsid•rnJ th• gok 6tsndard for anlmal ¥¥eVwo proth . plans to roopen ¥•n addillonal kennd8 the oparallng cqM(aty Irom 14 to 21 k•nn•h (ln November 2021 b)è nallonl Tvugt80• ha tr ¢8pacKy from 28 10 14 kenn818 kn a bld to 8tabll#é Branch ftnancos developlry partnernhlp8 wllh olher RSPCA branc9 h addltknn to those ¥th th& Crav. Uverpool and sthpOrt brancl)e$, th• 8oard rJ in Iho procw of fnglkqiro intort)r a9ments 1h bDth thè RSPCA Crowo, Nantrch & Dlrict Bra ard the RSPCA Ch•shlr• (Amnfvnl 8rsn( to off¥•t some ofthe Sts of reLFthng rrthbaled konnds . seek grant fundkng lo lryyove the arimèl e•)tre Infr8Jtructyrg In addlom to tho Br8h.• anknal 1131? I¥ the Tntstoes ionlthue to monhor kncoma goratIOn Indu(Ing perf0m18r& cl the Brarth rotail is Soong to •xteThJ the loase on the Bumky charity $hop. The B1h ed ts offer of tho Great HarWC SIrywKI •J • swrybo•rd to thvdop the RSPCA NW Regk)n Dogs. Day OUL • Int RSPCA event brtnging together brwthes from ser0 the region wlih col¥•gu•s from the N8lional Society. fir8t 8uth OnI 8vw Ini*l in ts NIAI is tAann•J for Satsjrday, 5 July. 202&
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDEO 31 DECEAIBER 2024 The &onch romth8 on nwrtjer of INWAGI wlth ith Tru¥tO9 afKI $erior staff Invi4v8manl In IhL4 IMptsnt partrershlp whlth together RSPCA branchol from across the reglon. Thls unlque parkner¥hip whth was estOt4ish8(I WKler the leader8trAp of th• Ihon Brarch CPkqlr Dr DavKI We8t 18 bdng dted a8 the model lor ofvr regk)n8 to lolcm. Plan8 for tha reJthiolopm•nt of tho Hunc#xl rm {th• kn¢l "HUr01t Master Pi•n") havè 81111 to b• approvod by th• )MMent but If 8ppro¥•Y wvd Iwe a long tonn Imp•ct ffi tho Br8nth and the Tru8•0 ntIN& to monltor tho 8ttuali¢)n ond lake profess4ond athAce on lh6 matter. . to be approvod for m•rtJ•rnhlp aftM Amoclallon of Oop & CAt• Homo (ADCH} . to 8ecur• grant futhg to rI) tho 8nlmal ¢•ntr• l11ng& Infraslnthr• . to ethnd Ih•10818 on the 8uml•y c . lo • luc51 NW RSPCA Dog•. Day Out o¥ent . to monitor the •uainatsllty of th• Br•nth w 11 con lo impoct on lo(l anlm81 wdf8rè provlilon 8tructurn. O•¥•man¢• •nd M•n•g•m•rt The chartty 18 controlled by 118 gowmlrffj dOrn th• RSPCA Branth Rulol 2012 IlrKludlng 8ubwuont amondmentsl, and is an ch•nty. The Sodety for the Prtvention cl Cruelty to Anynals wa8 founded in 1824 and grantod thè"Royal' pr•fix by Qu••n Vktorta In 1840. Tho cuThont C4M8lltullon of Iha RSPCA was eraatad ¥Ath tha adopllon of iho Roy81 Sodaty for th6 Pre¥entK)n of Cruomy lo Animdgkl 1932. Tho work ol th• Sodety govom•d by th• RSPCAAct by tr R•6 S. Membernh of tho Socknty 16 by subscript1. There hovo boon no In fv (i•aivoB Chority $irKe ts18st •MUo1 rwL Org•nl$•Non•l Stn Unthl the 8r8nch AGM oft 26 kn•. 2024 tm 8rnnch govemed ty Teffwary TnJ8tees apwnted by the RSPCA der &¢lety Rule X1.28. However, 8 n•w ld of Tnth•s. (trawn frc¥n amwst th8 Brch membershlp. was at the lost AGM (Wednosday, 26 Jun•, 2024) and ha8 &nc 888umed IndNtdual and oSl•ctlv• r08p0n8ibl for the m8nagoThnt of the Branth and Its bjnds avMI, o¥•ral ot Ihè SL*. th8 Trust80 Board 1xtrS and monAors 811 op8rallon41 m8tt•rs. Thg Trust88 Boanj r8wl8r li 8t whlch ddlg rwjwdlry B1wh ara madg. Tr day4thy runniTrJ of the trrnnch is overseen by th& Ctrmef EXj1 Officar and sonKJr man[DOn1 leam wilti support fnffl Ihe RSPG4'8 Brgnch Partnorth'p8
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Thg TN8tses wFK¥ 8arvod durirwJ the yw arKI up lo Ih? dats ( 8Vlatwe of the finw¥J818tatement8 were.. M8 G Ayub MSA R B¢nlley Mr J Fr•nch Pblrs P M Fdr&)u MrA J Fro•ston• Mr8 C J Jonmon J A Klln8f s L 0,8• rs N Robert80n Mr P Sh8nks Mr8 Y Tan MrJTaft OrDMWoet • A co1$h1•Y Mr P Magulre M8GAMMe8 {Appoknted 26 Jw 224) Ihppoknted 4 septem 20241 {AppJYitod 26 June 2024) (A4)pokntod 26 JU 2024) (10d 26 Juno 2024) (Appolnt•d 26 Juno 20241 (Apwint•d 26 Awa 2024 and 1gnbd 10 MArt 2025) (Appolntod 26 June 20241 (Appointsd 28 nfj 20241 (App(xntod 26 20241 (ApFonted 26 Jw 20241 (ApOnt•d 26 kn• 20241 26 Jun• 2024} (ResVWd 26 June 2024} (Resywd 26 Juno 20241 Cn 28th June 2024 the bweh was n)y•d oui of Natthal Admlnblrntlon bgck kn to LcKal Trvstgoshlp. Th08• Iru¥1• Ih8t aro notod aLKve as havivj reslgn•J M 26th June seNed undw the Notion Adm¢rustralhx and tho appolnled on that dato arè the LO¢ TnMtoo8hip th 7hll tsk• th• bronth fryward. Davkl West und•r Nalknnal Admlnl8tratlon 85 • Lctal Twsl•o. Rllk M•n4gwD•ol Tntslees hève a duty to klenffj 8rKI r¢vW Ih to vthlth th• IJ •xpo••d ar#J to •ngurn apwoprfat• contro18 are In plac• to wowde rèa8onat4e a8surnnco agai1 fraud •rrof. Tru•t••8 actty exankn the maAor rlth• wtHth tho brnrK la¢M rBguhr bwl$. Tlwo cOr opgrat6orI and Ilnandal rovknw8 to orwurn arn In Fkn lo m8nag• •¥FVJUm to nfficant d8k& Durfng the ye8f, the Tru8tees, ddeg8d the Wy re8PbIlty for tho Nnnry of tm th•rfty to thfr Senior Management Team ISMD: Jam08 Steven8. Chitf Executive Offi . J8an8ttoAlnsLxJugh. Amimol Ckn M . Su•htsaham, Fo8toth C0Cfth1oT . Sam Bty¥l•s. Bwnley Ch8rfty Shop M•nagW . Davld Luikewlch. 8uwne8s &Ath)inistr•tion Mwwger Th• Twai•88 SMTwwo 8iWed by tho l01kmtY br8rth 8uprKt Staff from Natwl Soca*.' . thni8• M¢Cab•. gran¢h Pathership Mw (IntlM Head of 8rnn¢h ParInernlV trn 24 Marth 2025)
RSPCA LANCASHIRE EAST BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEAI8ER 2024 Approved ty onÉr ofth8 Bwd of Trusiw8 m 15 May 2025 n•d behalf by.. Mrs C J Jon88on Tru•t••
RSPCA LANCASHIRE EAST BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA LANCASHIRE EAST BRANCH I report lo the Truslees on my ex8mination of the financial stalwngnts of RSPCA Lancashlre East Branch Ith8 charilyl f the year ended 31 December 2024. Re¥pon¥lbllStks and basls of r•port As the Trustees ol tha charity you are responsible for the preparat of the finanrid statements in accordance wlh the requiremonls of the CharitsesAcl 2011. I report In respect of my examinatn ol the charty's financial s18tements cèrried out under sectH)n 145 of the Charrtles Act 2011. In ¢arryillg out my examination I have folloEd tha Di1"0n8 gN6n by tha Chanty ComMi10n under section 1451511bl ol the CharitiesAct 2011. Indopendent oxamlnorf st•tsmont Since the charty's gross income exceeded £250,Otio. the independent ex0miner mu8t be a member of a body li4ted In section 145 of the Chanlies Aci 2011. 1 confirm that l am qualffjd lo undertake the examination becau8e l am 8 member ol The Association of Chartered CertifiedA¢countarrts. which is w of the listsd bcx1i8S. Your #ttenlion 18 drawn lo the f8Ct that the charity has prepared the financi815talements Sn 8ccd0n¢0 wlth the levant ver&on of the Ststement of Recommendad Prath'cè aprAleablo to thariti'es weparing their finan81 8talemenls in accordance with the Flnancial Repth'ng Stsndard applicable in Ihe UK and Republic of Ireland IFRS 102) in preference lo the Accountin9 and Reporting by Charib"es'. Stslement of Recomm8nded Practs'ce issued on 1 Aprll 2005 which is referred lo in the extant reguLilions bLrt h85 now been thdraWn. l understand that thi8 ha8 ten ¢Jon8 in order foi the financtal ststements to proyide a true tsiT vw In accordance UK Generally Accep18dAccounllng Pfaclice. I have Completed my examination. I confim th81 no Matte have come to my attention In connèctlon vAth th• examination giving rne cause to believe that in any matenal respect.. accountsng rècords warè not kopt n respect ol charity as requlred by wbon 130 of the charflt 2011. the fina181 8latemenls (lo r¥)t accord wlh those records.. or the financial ststements do not comply wth thè arvluble requirements c(mceming the form and conlenl ol finandal statsments gel out In the Chartties IAe¢ount$ and Rewrtsl Reguiitions 2008 other than any requlremenl that the flnaNJal statements give a true and 18ir view, which is not a mattel cOndered as part of an independent examination. I have no concem$ and have ams no other mattus In o)nnection ¥th the èxamination to 1¢h att8ntion 8hould be drawn in this report in order to enab a proper understandirKJ of the finartial $lalèmenl$ to ba r¢aehad. Champlon TLL Llmltod P Bell ACCA 7-9 SL8llon Road Hesketh Bank Preston Lancashire PR4 6SN Date..
RSPCA LANCASHIRE EAST BRANCH STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Total fvnd• nd• g•n•r•l dMlgnAt•d 2Q24 2024 fvnd• 9•n•r•l d••lgnat•d 2023 2023 2024 IncoTh• and from.. Donallcm and Wclo8 Charft8t46 8etivlUe• Oth•r tradSng activlU•s Im88tm8nts Other knfAJmo 130.094 70.823 130.094 70.823 84.336 3,756 172.149 172,149 80,988 71,740 4.337 71,740 4,337 3.756 Tol•l Incom• 329,532 329,532 Exp•ndltur• on.. Ralsbng funds cho10t40 20.537 408.633 20,537 27,811 490,6 27,811 490.566 Tolal •xp•ndltur• 429,170 429,170 518.3TI 518,377 N•t •xp•n(Mtsw• 11430,161) (1.161) (188.845) 1188.8451 Tr8n8f8r8 fi¢nd• (10.9591 10.9S9 (90,6481 N•t mov•m•nt In nd• {171,1201 10.959 {180.1611 (98,1971 (9),8481 {188,84SI R•canclll•llon of fund•: Fund bIl•n It 1 January 2024 279.653 341.671 621.324 377.850 432.319 810,189 Fund 1•¢•8 at JI D•rnber 2024 1CB.$33 352.630 461.163 279.653 341,671 821.324 Th¢ stat4ment of Ik49nd•l trK4¥Jdo¥ all gakbs rfj(x4nlMd In th8 ygar. Al Inr>yng and gxporKlltyr• d•rfYe from cennuIa acUv15•¥.
RSPCA LANCASHIRE EAST BRANCH BALANCE SHEET ASAT31 DECEMBER 2024 2024 2023 Nol•• Flx•d a8••t• Tangible a88at8 252.630 256.212 Curr•nt ••••ts O¥btor8 Ca8h at bK aNI Ln hAnd 17 48.128 241142 67,355 338,S27 2W.270 405,882 Cr•dllor•: •mount• fAIMnq du• wlthln on• y• 181,7371 140.770) N•t curr•nt 365.112 Tol•l M••ts IM• ¢wT•Dt l•bllltl•• 461.183 621,324 Th• fund• of th• ch•rlty Unr•8tricted fund8- general Unreslri¢t•d fundi- d•$ignat•d 21 108,533 352.830 279,653 341,671 461.183 621,324 The flnan¢lo1 •lat¢ment8 wern apprOd by tho TNst•e Boord 15 2025 Mrn C J Jon880n 10-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEAIBER 2024 Accountin9 palcl•J Charty Inform•tkn RSPCA Lan¢8shlre Easl Brnnth Is a h)c•l branth ol the rth1 RSPCA janIs81kl7. It18 cc4011&d by governrt d(Kum•nt whkhlo tho RSPCA KI IB dwrfty. 1.1 Accountlng conv•rbtlon Th8 fmana81 $tat8ments have b8on Praparj in 8co)rdwKe wtth th• thOrt¥ gov•mlng &)fUnV)n( the Ch8rlllo5 Act 2011, FRS 102 Tr Flnandal Rekng Slandard aleable In the UK and Repubthc of ITelarKr and the ChgrlVo$ SORP 'AccounUry and Rofft by CharMle8: Statement of R8comm6nded Practlca apFAicablo to dwrititis prfjpw¥ thoir •w)unts in •ccordanc4 with the Fknandal Rewung Standard apF4icabl• In th¥ UK T4vJ Roput4tc ol Ir•l•nd IFRS 102)". Th• Larity 18 a Publk 8on•fil Enthy a$ d•fin•d by FRS 102. The charty h•8 tsk•n lo0 of thv In thg SORP itsriugs not to Pf•PWo a •t•tgm•nt of Cash Ilr)ws. The ffin8ncial ststemonts have doparted from the charl lAc¢4nts 8rrtl ReF¢rt81 Regulation$ 2008 ¢)nly to tho ext1 requ¥ed lo provKl¢ a tru¢ and tsir vlth¥. d•p8rtur• hgs Invow fO11g tr• St81omenl R•commend•d Prnetlc arply'tng FRS 102 rathw than tho vorBh)n cl lh8 Stht8m•nl ol Recommended Prndce rntsrred to in th& Ryttytw Ixrt whth hgs slnc• been wTrthdr8wn. The bknandal Btstements are FfepaT•J In 8terflThJ. whlth tha lunGtkxl of Iho chartty. Pknnvtsry 8munls kn th08e Itn8nclo1 stsl•mnts ty) th• n•ar••l £. ffngndol 8tat8mgnts havo boen undw th? hlslorfcal cLt conventlon, to Inthdo the r•valuallon of Ir88hold propor088 and to InchJd8 Invaslfflent propWtt and cortakn Ilrwnci•l In•lrum•nts al fAlr v8lu•. Th• K¢ounUry Fthlc4w •Jopt•d v• latrt be. 1.2 13olng coftrn Al the l#Me ol approng tho 1]nandd stalemonts, thè Tru81008 hw• • re•8onabkn expeLtatlon that tho charfty ha8 adequ81• r8sourceJ lo ccnOnu8 In operalkxwl •xlst8nce Icmfje ftrtuie. ThLM th• Tru$t•o8 nlknuo lo •dcpl th• wlng conc4m baw8 ol KcoJnllTha fft pr•pwhig th• flnanaal 81al8m8nt8. 1.3 GhwltalA• fvnd• Unro3tri¢•d ftJnd• ar• ava40 for u8• at th• dlury•Oon ol tr Tru8tO88 In fwth8rnrK4 of Ih•lr chartthblo Restdcl8d funds arn subjéct to $pè¢ffi¢ by donors or granknrB as to how they MBY be u¥ed. Th? Ixirpo888 and u808 ol th reStricj lundts aro s81 Sn nol•s to tha finanr¥ 8tat8m•nts. En(ent knd• tn lo ct)ndhhM by tho1 the wiitsl must be malntamied by th& tharty. 1.4 Inn• IKome 18 r•cognwd whon th8 charlty 18 l&J•ty 8nlill•d to it 8ft•r t<on& havè tan rnrt amurts rnwvj rnllatly. aj probaL48 thal Thlll Ix re¢elved. C4sh donalkns recqinised on rocL dtsrm are r1$1 has bo8n nlfied of the donatbn. unless pwf0rn18rKe c9y111 rgqulr¢ dgf•rral of th• •rrKurTL IrKome tsx recovepabl6 In rd8tkJn to don8lons recelved under GiftAid or deeds of c£Jven8nt is reectyjnised 4t thè limè of thè don10Th. Legacias ore rac03sed rocryt oth8Thbisè rf the charfty has bgon notifiod of an knp8ndln9 dratributkn, Ihe amount ig known, and recept is exFrtted. If the amount is not kntr•vn. the legacy k4 ttsaled as o onlkngent aB¥et. 11
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEA18ER 2024 Aocountln9 poll¢l•• IContlnu•dl IA Exp•nditure EXndIture 18 wni88d onc• th•r# i& 8 or eLTh1nti otrAwIn to transfer oconom b8n•fft to a third paty. it is proboble that a Iransf8f of ect>n bon be reWr8d kn srtuMnt, aThJ Ihe amount of tht obllaalion can h Mured relkbty. Exrffidrbjre 18 d8s31rd by o(Nity. Thè o)sts d ••¢h Jcbvity #re m#d• w of Ihe total d Oifed 518 and Shored C48. including 8UPPOrt costs in undwtakkng actity. Dir•ct c))6ts attrbjtatk lo a $lngl• athvlly am Althated dlrecty to that a¢ty. Sharèd to&ts Thttlch eontrfbuté to rrmxa than ¢)nè aclvtty and Support C¥)6ts 1¢h we not attributable lo 8 acllvlty ero those activ185 on 8 b&859 con81•nI with the u80 of r8ryourco& Cont1 ¥tsff wst8 4r9 d10¢¥ on th• bwbB of Bpgnt, and dfjpf•clalbn ¢h•rg¥s arn allxaled on th? p)rllon of the •88trt'8 use. Support co•1• Sln¢e th• maty ol •cMknlcct8 relat• lo Ihè tha11• •ll Bupptyt b•en AUo¢atOtl to ¢hwltobl• •¢tMty •nd as • owr•t• ba for support eo8ts 4 nc rarwlred. 1.0 T•DgFbl• flx•d TangllAo flxfjd aets are balY rfwsurnd at coot and sube•wty mo081 at cost or valualbn, n81 Lrf d•pr•dal)n gnd any Trpoimi•nt Jo•80•. D•pr•claWon l• rO0rd1•d so to wrlts off cc41 crf yja ol a8•018 Iw8 thelr re81dl valum Dr th u(U1 IIv•8 on th• folbjwlw .. Fr••hdd l•Thl and l)ubid Flxlur•8 •nd frtllry• Corrwters Moior vohld•8 2% on co•1 10% on rJ)&t 25% roducWYJ bder 25% r8du¢iry bdar The g8ln or ertthg on the dspos•l rA an aet is dened as the ¢Sffweru betsveen th& sale proceeds J the Can9 value of the asset. and Is reccwlyed n the statement of flnancW aLllvttle8. 1.7 Imp•lrni•nt ol fix•d ••••t• Al each reportir& end dalo, th8 charfty fwlevM the annIS 01 Its langltrAè as6818 lo d8t8rmlno whethor ther• 1$ any Indi¢n Ihot Ihog• awls hav• SLrfj on IrnpBirTMnl I. If any suah indlc4tion &xL, the r0verable amount of the a88et IJ etstimated In order to delermlng thè extent of the Impalmenl 1088 (rf8nyl. 1.8 Ca•h and cath •qulval•rt• Cash and cath equiVarts include ca8h in havKI, depositB hdd at cal wilh banks. other 5hort-terrn li4uld n¥tMnIS ortglnal MaturIti ol three mwths or W. and k ovordrafts. Bank overdraft8 •r8 51wn bOrrn98 In current li8billlie8. 1.9 Fknancll In*lnmM The charity has 8lected to aoy the provisms of Seclion 11 '8astc FinanrAal knstrumonts. arKI sbOn 12 'Olh8r Fln8ndal In8lnwnenls lssue8' cl FRS 102 to al of119 fthandal Instruments. Fan¢4¥1 in$trum•nts ar• r•¢ognis•d in bkn $h••t Thth•n th• ¢harty b•0)M pqty to thg ntr8Ctual provlslons of the IrtslTumenl. Fhona¥l assets orwj liabti wg with th? n•¢ w•sented v7 ffi•nclHI statern1$, w tr)erè is a legamy enfofceat4e rht to sel off the reccgnLwI anunts ttwe is an Intention lo setle cffi a net ba616 to realse Iho a88018ThJ 8ellS8 th& I&."ty 12-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 ountlng pollcl•8 {Contlnuod) 8•8lc Iln•nctsl •M•ts 88C finanoal as88ts, wtch widudè delkn aThJ And bknk bthnLW. arè ffthsur•J al tron54Ctlon prfce Indudlng tran8aCtkJn tY)8ts 8nd arn Uenty carrled 81 amcrftsed ojsl Un0 the effgth9 Intereil melhcd unless the awaThJ0ffI a fnandw tran5adon. whgro the transaction is moasurad at the pr8s8nt v¥lu• of tha ftrtwa rncèlpls d¢srxJJnthd at a mark•1 rt• of Intw•sl. Fknand81 as8•ts dassiflad as ree4lv•blè withln yw 8rncth•d. 8•¥lc Ilnancl•l Il•bllltl•J 8a$k finandal Ilat4iities, Induthg c¥gdllm arKI bank arn Inmlalty Iecfjgnd 8t trans8CtIDn 1¢8 unl888 tho arrangemnt conyltutos a fThndng tranDXNJn. whoro t dobt inBtNmant is maasurad 8t tha pr8sont vdue of the fvlure p8yfflts dscounl•Y at • m•rk•t ol rt•r•st. Flrwdal Mabllrtb•• da•8W a8 payabl• wllhln one year Are rhjt onbjrt11. D•bl In•trumw)ts ar• •t 8rlKrf1 co. Ung effwANe wrtorest r8tfr rnothod. Trade cr•Jilcn 8re oMgat5on$ lo pay for gc¥J8 or Iht hivt been 8c4yknd kn Ihe ordlnwy eane of opgralions from 8uppll8rs. Amounls p8yablg are ¢1W"fi A$ Tlefi1 liab•Stw if pat 18 due wlhln one y•wr or 1088. ff rnl, thèy Bre Pr0111 88 fton< lbo8. Tf8d• ar8 rwnl8od Inlfjally 8t tr?8ctI price arKI subs•qu•nUy m•a8w8d •t •mryls•d cml th• thctiv• knt•r•st m•tr. Flnandal Ilabillll88 are derewnlsed when Ih cadVs ccffjtra l98110n& •xph Of p4• d8d)Brg•J c ¢•nc•lt•J. 1.10 T•xat14)n Th• Crty Is èxèmpt IAX on li¥ dw#blfr 1.11 Im•y•• b•n•fits Th8 colt of iny unuB•d hc41doy wrtllrt Lry w•cognlB•d kn tho pwknd In tho empbyee'j 80rvIc aro roc•Ned. Termlnalkn berth are recr4nlsed knm8dl8tdy 88 an expm wfn the ch¥lty kl dAmon8tr8bly commltted lo tennSnate thg empbYt of an ompbyee or to W0de I5nln benefits. 1.12 R•tlrwn•nt b•n•fft• P8ymgnls to d•fined 1J00n retiremt lJwfil ath•m•s arn dwg•d M an •xp•n8• •• they fal du•. Crfllcal accounllng ••tlm•ts• and fvdg•m•nts In the applk•Uon of the th8rrtls occtAwrtiwvJ pc4i¢xs, Trustees are required to mllke iudgemont8, sttrnatèB and 8ssumplon8 #bclrt Ihe c8rrylThJ arTKXHrt of 0ss9ts and lablmlkn th8t arg not regjly 8pp#renl olw 8trJrce8. The esthmatss ard 888W8l¢d as8urpkn8 We ba8ed on historical •xwri•ncè and olher lactor¥ that Srè conwd•rd to b• r*l#vant. T88uls mey dTffor from th088 estimatss. Th? estimates and Underfn9 assumplhryns arè raviv•d on an orwJoing baws. Rovrtslons to accountsny ytimatgs are rgcsjgniged in tho poncMI In vhkh ts eslimale Is reSe &re the revl8kn onty that peric#J. or In the wlod of the revl8lon pwkxls whorè tho alth eurronl and fuh 13-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 unr•trf Unr•lrf¢t•d fund• fund% 2024 2023 L)onation8 and Legac Grants 44.731 64,098 21.265 40.339 72,847 68.963 130,094 172,149 RSPCA HQ Li¥erw)I brch RSPCA R•donal 8oard 21285 22,984 35,0 979 21.285 Inm• from charflalJl• a¢tfvlll•• Anlffl Anlmal 2024 2023 Sal• of good• Strvi(0s under ¢ontr•c Charilalj r•nlal Income 4.135 64,98 1,700 3.901 75,405 70,823 An•ly•l• by fvnd Unr95trided lund8- gwornl 70,823 80,966 InMffl• fvpm pth•r tradlno aGtMd Unr••trl¢t•d Unr•strlct•d fvnd• lund 2024 2023 Fdraising ovont8 Shop InconK 2,275 62,C*1 4.439 67.301 Olhgr a¢b%ltl$8 71,740 14-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThE YEAR ENDED 31 DECEA18ER 2024 Inwn• from Invthnts Unrn•trlct•d Unr••lrlcl•d fund• fvnd• 2024 2023 IntèroBt r8cdvatrlo 3.758 4,337 oih•r Ineo Unf••trI Unr••trlct•d fvndi fund• 2024 2023 N•1 9th on t*nglbb ffixod •#•ts Exp•ndliurn on fund• UnrMtrlct•d Unrn•trl¢t•d ndi fun¢h 2024 2023 Tradlng ¢0•ts Oporalkng charty J 20,$37 27.811 15-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Expendltur• )n ch•rlt•lA• xifviil•• AnhNI car• Anlmal car• 2024 2023 DlvKt ¢o•ts Sthff ¢08ts DIpStA)n and Impalm Anknal Fthjd Irv8uranix Llaht 8nd Heal Tere10n8 293,492 11,684 12,OS3 4.552 14.880 2.220 31X>,111 12,892 7,747 5.173 10.299 1.928 E li Po8ts9o and Stsuon V8n ExpM$ Sunthles Trwgl Expgn Cleanlng and P• Contrc4 R•palrn Vet Fee• Ral68 and water 8ank clwgos and InlttoBt 2,975 1,746 7,162 1.898 12.143 11,076 15,804 5,087 2,433 3.374 7.031 2.041 13.074 93.183 15.815 1.875 1,545 399,116 478,321 8h•r• ol •upwt ind 9ovwn•nc• eo•ts (M• not• 11) 9,517 12,243 408,833 490,566 An•lysl• by lund unffjthd fiJnd•. g•n•r•l 408,633 490,586 10 Anlmal car• Anlmal core Sal• ol good8 11 support co•t• alkicrknd to Kilvlti Anlmal cam 2024 Total 2023 Gov¥nance 9,517 12,245 16-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMEpifs (CONTINUED) FOR fHE YEAR ENDED 31 DECEAIBER 2024 11 Support ¢ts aMocat•d to •¢llvlti ltsilnu•d) 2024 2023 Go¥•manc• ca•t# eomprlw. Leg81 and profe881onal Indapgnd8nt oxarrKn8rs' foo 8ookk88plng 4,725 3,250 1.542 6,888 3,245 2,114 9,517 12.245 12 N•t fflo¥•m•nt In lund• 2024 2023 Th• Mi rnvm•nt kn fvntl8 bk 8tat•d &ft•r fW{er•dlllNJ}.' F•e8 payabl• for thè lThj•pw•nt oxanwtknn ofth• finoncl•l Ithlernents tangiL4• fix Los6llwofftl M dispos of tsngltl• fix•(10880ts 11,684 12,892 (3401 13 Thi•tM• NOM of tho TfU8t••8 lor any Porn COM•c Ivth thom) rec4d •rby reffnraIkn ry bw&fft8 from th• charfty dwtrig Iho y80r. 14 EmphyM• Th• average nvjnthty rnrnber ol oM#0y ywr W.. 2024 Numb•r 2023 Numb•r Total 19 19 Employm•nt co•ts 2024 2023 Wag8s and sal8fi88 Other pgnsion costs 287,973 5.519 294,925 5.186 293.492 300.111 Th¢fO no wryes$ wlK*ts nl01 remunwakn w08 nvfr thon £60,1)00. 15 Tuallon The chartty 13 8X•Anpt from taxotkn on 118 •thbo6 bw& al Ifs Ir#xrn18 applbd for tharIlab purpDg88. 17.
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Tangtsl• Ilx•d •••ts At l J•nuary 2024 Addltlon 345.032 16.324 577 457.747 8,1 7.525 At 31 Dwibor 2024 345,032 67,113 16,901 36,803 465.849 D•pr•el•thm ind Impalrm•nt At 1 January 2024 D•pr•dation d)•rg•d kn th• 105243 15,e23 378 24.D24 3.139 201,S35 11.684 1.277 At 31 2024 112.133 57.922 16.1 27,163 213,219 C•rrylng •mourt AI 31 Dember 2024 232.899 9,191 252,630 At 31 Decenknr 2023 239,789 701 12.779 256.212 17 D•btor• 2D24 2023 Amounts hlllng lthln on• ymr. Tfad• debtor• Oth•T d•btorn Pr•pym•nll •nd •¢¢rLb•d Ixo 5.188 11,882 11,928 43,745 42,833 48,128 67,355 18 Cr•dlior•: Imgunts hllng du• Tlthln on• yw 2024 Trnd• rxedl other ttedltor8 Accruo1¥ ¥nd defeed 10.304 1.088 70.347 8,403 2.924 29,443 81,737 40,770 Indu In dthrrad kb))me Is an £40.) red frDrn RSPCA LNerljI dur*& 2024. TI4¥ Ilrknl to g¥pgTrJMur• lakkng Ihg 2025 yw. 18-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 19 R•tlrnm•nl b•n•fft xh•m 2024 2023 D•lln•d contrlbutton Kh•m ChergB to wofit or km k) r•yLt d dofird contritrAAlon #them 5,519 5,186 Tho chartty opornto8 a d•fined c0ntrftrA0n ponsh)n Schmo for al qualry •mployo06. Th• 48•0ts of th• Schemo hetrj seporawy from of th8 ¢lwity 1WnL11IY 8dmini8tered fur#J. 20 Unr•itrlct•d lun&- dtslgnat Those •r• unro8trthd fwbjb Tlthth m•twW to th• •#r4MIo•. A¢ l Jnu•ry Tr•Mf•r• 2024 At31 0•MbIT 2024 DO0n•t*d fvnd• Fixed 85.459 256,212 14,541 13,5821 1.0 252.630 341,671 10,959 352.630 PrnYlou• y••r. At l J•nu•ry Trw•fv• 2023 At31 D•c•mb•r 2023 Do¥Ignat fund¥ Flxed Assets 180,C 252.319 194,541) 3,893 85.459 256,212 432,319 1gJ,648) 341.871 Funds transfw¥ r•we8ent amounts frn General FuThts dwivj the yw that rel•l• to ¢ho Desbnated Fund8. 19-
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 21 Unr•et•d luftdl The Lmf66tr1cted fund8 olthe ¢harty cc¥npr18e tho Knded balancos crf dcffjailon6 ond grnnts whbch arè not $ubi8¢t to cthlitkns by dwrg And sY8ntor8 as to they mty be UW. Th8$8 indude daaignated fund8 thich have been 80t 8thJ• oul of leStriC funds by the InJ8teos for spgth purpos. At l JInry Incondng R••ourc•• Trnn•f•rn At31 2024 Dognated frAed •88•ts D6gnal•d fwKI Gonérdl fund8 250,212 85,4S9 279.663 (3,582) 14.541 (10,959) 252.830 ify).000 108.$33 {429,170) 621.324 269,lJ)9 {429,170) 461,163 Pr•vlou• yw. At 1 J•nu•ry Inwnlng R••ourc•• Tran•f•r• At31 D•slgnatsd flx•d Degnated lund Gfjnef81 fijnds 252.319 180,OCKJ 377.850 3,893 194,5411 256.212 85,459 279.853 329,532 (518,377) 810,189 329,532 (518,377) 821,324 An urffestrlctsd de8wated fvnd h•J bwi cY8et•d to r•prOt th? nei IxK>k v8lu• of thg fixed l¥ome of rt)h Are transfefred IT Iht ro8trfct•d furxkl ropreEents moni•8 alrgady Spent bjl stll as part cl the fund balance (roprthd by fixed awts) due lo the acrnn9 trtment Imrt not r¢presentlng liquid fvndo th81 ¥0 available. Tho ty8nsf8f fvrd8 ropxo8WIS Ihe nement of the nel bryJk vu8 t•k8n fyom 98nernl fuThJs. A further egnated fwwj of £1CKI.C(Q Is to cover the Kthndgl Ilat4llt108 vhlch #ri rf Iha Bfanch w8ffj to ceaM c¢waling: lItieS indL¥Sfr 8taff rjon¢y colts, tharity shop loo and dikYallon ¢t$, and othw lon*tsm ccnmnitments.
RSPCA LANCASHIRE EAST BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 22 of n•t au•ts fund* T•tsl fun fund• g•n•rnl dMlgn•tsd 2024 2024 Al 310•c•mb•r 20X' Tafighb 888ots Currpnl a$8¢tslllIal1a) 252,630 100,OC(I 252.630 208.533 108.533 108.533 352.630 461,163 Total lun nd• q•n•r•l d••Sgn•t•d 2023 2023 2023 AI 310K•rnb•r W43: Tonglble 8886 Curr•nl 08s•t8llllll1lO8} 256,212 85,459 256,212 365,112 279.653 341.871 821,324 23 R•lknd p•rty tfM•KJ•n• 21
RSPCA LANCASHIRE EAST BRANCH NOTES TO T14E FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 23 R•lat•d p•rty tr•n•acdo (Continu•d) Tr•nMctlon¥ wllh r•l•t•d p•rtle• TM branth is a membw ol the RSPCA Naiw41 W ad)0 undw tKInl 6¢Xigty adminis lhg1è9gdes18ft to the branch Ic 8 nomlnal f•8 012.5%. L48dèy shown In the88 aetounts are gross of 2.5% deducted by the nallcnal ¥octy. Th? anKtht re¢xived thIh thls Jthem? durkng th• y•ar was £64.09812023.' £72.8471 Tho t¥an¢h al80 trarffjacts vAlh th8 natrJno18odoty by wo¥kfirvJ Iwdlng 88ryko8 to anlm818 reKued by thg nalenal 8o¢hty In Ih¢lr reglon. The ¥nounl ¢hwg¢d to RSPCA natlonal tr0 8eDAces In tho year 8mount 10 £31,85912023', £38.3911. Th? bthnoj wtsl•ndSrvJ W th• y••r •nd 18 £4.91712023.' £2.1451 18 8hrhvn in Tr4d• D•bto Th8 bfanch ptha3 it8mg of m&11cal eqtsipmenl and olhw Item8 from rthal 8cdety. The BrUnt chapJ•d by na1lon4180¢ In 4T am¢xrt•d to £NIL {2023: £6,619). Th• ba at th• y•Ar •rKI 18 £NIL12023.. £3,914) and is 8han in Trade Creditor8. tJrfTra thg fir the brAnth 480 In¥dc•J the RSPCA Cra¥0n & UpFer Vlharf•Jal• Branch tTillra 8ervkes. The orrKJunts In¥olc•d in tho omounlod t21.¥.The bol•nc¥J outjtsrxlng 41 th y•8f •rttl l• £15712023: £6,587) l• Shwn In Trado D8btor& Thfr èrnnch Duhl 418010 to attonlth lo 8nvJJnts rgithd kn tho year. Durfw tho prlod 1 lo 31 De¢b. 2024 rd•t•J p•ty w•rn r•c•fvJ by tho 8r•nth. Th• RSPCA N8th)nd Soc . £21,266 (2023.. £22,984}. Door4 Fur•*oWry Grant . £40,¢)JO12023'. £35.0fy)l - Thls anv)unt h98 Ided In defeffwj as per nots 18 wll bo rek9•8ad lo In8 In Ihe CO yo1r.