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 IEngl*hd •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
B9￿y$ 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• flna￿la1 ¥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 Repo￿n9
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 Rwx*4lc 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 • ￿p￿r
reglslored ol thg Roy•l s￿lIty the Prg¥onkn of to lffj1rn81s Ilhg Sod8ty1, ￿bj￿t 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• pollc*o8 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• le￿￿1•d the outcc*w •nd •thlov•m•th ffiy tho ￿ to tt>Jt rnmaln focL¢6•d on
our charttab18 alms and contlnua to bgn8fft th• PU￿1C. 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¥xnpa￿n bgn•fft for th• publk •8 • w*￿1•.
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 bor*ftL
The Trustses have ￿sidered th8 Charity Cryn￿55￿)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 gI￿g to 8ttopting animals most at rfsk and.
fc41owlng r•hat411tsIon, findlng them suitable t￿•5. Th• Insp•¢to￿te Tes￿?3 anlm818 kn d151re88 and
8nfoTCO9 lawB agalnst tho mlstroatrnonl ol an1ffla￿ In E￿rrtI and V4do6 by bn'nglng p1osecutl￿s. 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 popula1k￿9.

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 {k￿tKInS to a numt*r of t￿1 banks induth'ng VAun(ty Raltef.
We offer vc4untsedNJ opportunlll•s tr> PK*F* ff¢m ￿ so¢tors of th• gjnmunty wlK> wlgh lo support our work kn our
animgl untrè charity shops. Vdwtttr rol88 KKlude Trusloes. 9th￿11 anm￿l eare and sodalisation in the
konrd •nvlronm8nt. dog ￿kIng. f08t8r carg. fjsBtstsnts (ln lackng. 8loc* SLYUng dl8lrtbulon
rolès), volunteor drfvors aThJ fvrth￿n9 ffj4os.
r volunte•rs make • algrAfi¢ant t>￿t￿1x￿ lo ts cw• afthe ankndl, both dlrect ￿MIl f4clNJ r(40$ and
by 8•curlng vltsl fvnd¥ tQ $UPF*Yt the ¢)vw41 op¥a￿Trn ol th• Branch W￿lher thrcwgh tho 8hop8 or oth8r fundra181ng
Th• Tru8tO88, the￿8￿8$ all ￿￿￿nI68rn. arn n￿1 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 Br8￿h whgn of the Branch r•¢um•d to IK81 control
after ov8r fN• Y￿rI 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• On￿n9 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• n￿ber 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 contr*AJon io anlmal throughpul aThl rel￿n￿o. In fac*. ¥￿th￿rt th6 SUFP)rt of 8u¢h
indivhluals Its 8r8n¢h wtsJld not b8 abifr to r*wts'iithl• Ond rghm ony as Ihwg aro no suitablo Gattwy
f8ClI￿O8 al the anim81 contre.
Th• d•v•lopffl•nt (rf th• ftMknlng atham• to b• Supp￿rt•d by ts tr•r*for 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 I1￿n￿•1 r8spmsbllty fcy th• the rsbbll unrt (ln
th8 Costs ho￿ b￿n 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 w￿lou8 yw. albeit a diNerent mix of sp•oés wlth mor6 dog8
but l•w*r ¢ets & rowts tskgn iti Ihan In 20ZJ.
Desprte the comp48x nalure of the anlm813 for 8r8nth 15 last y8ar saw 92 anlm*$142 do98, 33
cats. 7 rabbhs & 10 gulnea ￿98) r￿ffi￿.
Tho eranch contlnu•s to a bowdlry ¢cthct wllh thè r￿bOrfng RSPCA Keiphky, Craven & Uppgr
Wh8rfwY81e Brand) and the L8ncashir8 E88t Trt[st￿9 a￿ gr8tefid for thè g)nknbuOrx) thB F￿ld￿5 towalll$ 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 y￿1 for Ihe BraTh*'8 w*inirKJ ¢h811ty 8IK¥).
Having rermwd Ihe 8urnley 8hcfi le8$0 In 20r2 the Tnmtees ¢xMllnuod to make gocxl on the lack of repaiF8 and
malnlenant• over th& p￿￿OU¥ 15 y8gT8 and Iho c4)sts of suth onwng repolr8 and maInt￿nCe wlth the
dsruptlon lo ty)th p*d•*knn ar#J traffic b) trb• ta Turt ro#d L*ysur•8 ¥Wlou￿Y knpactod shop
porfcthiarth.
BrnrthA¢lmlnisti¥tk>n a PAanag8m8rt
The 18gt year saw the Or￿￿9 dev¢bpmfjnt of our partnef8hlp RSPCA Sfftort, lknsklM( & Dlstdct
Branch. James Stev•n8 (chi￿ Exa￿1￿6 Offl¢orl w¢rfk6 kn as CEO •cros6 the tr4VO brancthos and b C￿$t￿nIY
havlng to rthLgrKo hlB rv8tKmlbiliti98 prl(Ylttes to both pertw8 arn supptytsd.
Th1& hè8 tum F4acad morn r￿￿n￿b1Ity ￿ th• ￿rIOr marwomont team: J&an&tte Alnc*ough (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 W￿k1 Ilk• to thank al #taff and ¥olunt••rn tr th•* hwd arKI dedcaU(ffi dudng 2024 wllhoLrt
Ythom the Br•nch not have bMn I￿0 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 *M￿ntod to £492,170 {£518,377). After 9gknWllo*wl ol £nll
{£r411 th• Brnnth r8cord•d a th• yw of £160.101 (dthldt 01 £168.8451.
l+•thilJt in¢omÈ 8g#in exLwded tr￿dget predlcknn5. ￿•do8 & ￿nts were £48.447135.2%1 on the provh)uJ
ar and Shop inwa(l•d by wirKJ lo T￿1 wcieL* in 8urrdey t￿ c•ntre. kn •JdlUon th•
Branch al80 mthlaged to rndu¢8 ex￿￿}di￿r0 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 $9gn tharwJe8 Inlroduc8d to fvrt￿gr Improve
financ￿1 roporting across tha Branch and •n$ur• th¥ TN$1￿ •nd m•nag•munt arg better aL49 to m•k•
In1￿ decL*m before rthirnAtllrYJ to ftknjre speTh11ry.
Inv••lm•Trt Poll¢y •nd 014•dlb
The Brar￿h d096 not hrld 8uffident ro8er4eB to rf6k irN88lr4 in wi1*8. Any f￿1¥6£ wè hèld in
k¥emwJm aCc￿nI.

RSPCA LANCASHIRE EAST BRANCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
R•8•rv•4 Polky
The Branch ho*ts r08wv88 kn ordw that #8 8nwMI wdlare bo mavtsined sho￿d thorn be o rodt
in in¢om¥ig rn8wr¢M. Ro8W¥W WO tIKW fiJrwts Ihel we fr￿ty avwlablg for gemrnl and aro
¢ommitt•J.
Th• Trustyes ho￿ esl8b115twd a polky of hotyjlrg ￿r881r￿￿ fvtlds wlv8lw* to at 18a8t 12 n￿th5 ol
8xp•ndilure'. baued on 2024 8xpondiknr8 Ihh woukl b• £429.170.
As al 31 0￿Mb¥ 2024 thg Bra￿ h*1 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$8 cper8Ury: sui* Ib&bllllb8 hdudo
staff r¢dundancy cos13. charty Sh￿ I￿e dll8F4J•tbn Msls and othw lorbfft eornmitrn8nls.
Th• 8rench ther•foro had unr9ththd1undo￿gnOt0d cash ro¢orv68 of £142,142 or 4.0 mon¢h8 opgralin9 CO8t8,
b•s8d lary¢l rwerve figure gl £429,170. The Tru¥taos regularfy ro¥kn¥ th18 polky lo aniur• th8ro •rè
Fulur• Plan•
vjtlljt r4cognS•kng that *hop dowre and thg •M0¢fj•￿ dW•lfion$, r•pJ*8 •ThJ IdWb￿fflQnl prow4mm•
havo negallvety Impad•d on 8ran¢h financ*8 in tho 8hort4erm, tho pr8wous Boaid of nationally appoinl•d Tru6¢ee8
hovo addro88•d the Ma￿ flrwidal d￿leng&s Ihat Iho <4wlty t￿Y W¢f• ￿)￿'81Y Apr￿lnt•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 p￿0. 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•m￿n•d to Ifflwovo a￿1 an￿n￿ 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 pro￿th￿
. plans to roopen ￿¥•n addillonal kennd8 the oparallng cqM(aty Irom 14 to 21 k•nn•h (ln
November 2021 b)è nallon*l Tvugt80• ha￿ tr* ¢8pacKy from 28 10 14 kenn818 kn a bld to 8tabll#é Branch
ftnancos
developlry partnernhlp8 wllh olher RSPCA branc*￿9 h addltknn to those ¥￿th th& Crav￿. Uverpool and
s￿thpOrt brancl)e$, th• 8oard rJ in Iho procw of fnglkqiro intort)r￿ a9￿ments ￿1h bDth thè
RSPCA Crowo, Nantr￿ch & Dl*rict Bra￿ ar*d 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 Br8￿h.• anknal ￿1131? I￿¥ the Tntstoes ionlthue to monhor kncoma go￿ratIOn Indu(Ing
perf0m18r￿& cl the Brarth rotail is Soo￿ng to •xteThJ the loase on the Bumky charity $hop.
The B1￿h ￿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 I￿ni*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 IMp￿tsnt partrershlp whlth together RSPCA branchol from across the reglon. Thls
unlque parkner¥hip whth was estOt4ish8(I WKler the leader8trAp of th• Ihon Brar*ch CPkqlr Dr DavKI We8t 18
bdng dted a8 the model lor ofvr regk)n8 to lolcm.
Plan8 for tha re*Jthiolopm•nt of tho Hunc#xl rm {th• kn¢*l "HUr￿01t 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• ￿l￿11ng& Infraslnthr•
. to ethnd Ih•10818 on the 8uml•y c**
. lo • luc￿5￿1 NW RSPCA Dog•. Day Out o¥ent
. to monitor the •u*ainatsllty 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 dO￿rn￿ 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 Br￿ch 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 1x￿tr￿S and monAors
811 op8rallon41 m8tt•rs.
Thg Trust88 Boanj r8wl8r li￿ 8t whlch d￿d￿l￿g rwjwdlry B1w￿h ara madg. Tr day4￿thy
runniTrJ of the trrnnch is overseen by th& Ctrmef EX￿j1￿￿ 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 co￿1$h1•Y
Mr P Magulre
M8GAMMe8
{Appoknted 26 Jw 2￿24)
Ihppoknted 4 septem￿ 20241
{AppJYitod 26 June 2024)
(A4)pokntod 26 JU￿ 2024)
(￿￿￿10d 26 Juno 2024)
(Appolnt•d 26 Juno 20241
(Apwint•d 26 Awa 2024 and 1g*nbd 10 MArt* 2025)
(Appolntod 26 June 20241
(Appointsd 28 ￿nfj 20241
(App(xntod 26 20241
(ApFonted 26 Jw 20241
(ApOnt•d 26 kn• 20241
26 Jun• 2024}
(ResVW￿d 26 June 2024}
(Resywd 26 Juno 20241
Cn 28th June 2024 the bweh was n￿)y•d oui of Natthal Admlnblrntlon bgck kn to LcKal Trvstgoshlp. Th08•
Iru¥1•￿ Ih8t aro notod aLK*ve as havivj reslgn•J M 26th June seNed undw the Notion￿ Adm¢rustralhx and tho
appolnled on that dato arè the LO¢￿ TnMtoo8hip th 7hll tsk• th• bronth fryward. Davkl West und•r
Nalknnal Admlnl8tratlon 85 • Lctal Twsl•o.
Rllk M•n4gwD•ol
Tntslees hève a duty to klenffj 8rKI r¢vW Ih to vthlth th• IJ •xpo••d ar#J to •ngurn apwoprfat•
contro18 are In plac• to wowde rèa8onat4e a8surnnco agai￿1 fraud •rrof.
Tru•t••8 act￿ty exankn the maAor rlth• wtHth tho brnrK* la¢M rBguhr bwl$. Tlwo cO￿r opgrat6or￿I
and Ilnandal rovknw8 to orwurn arn In Fkn lo m8nag• •¥FVJUm to *nfficant d8k&
Durfng the ye8f, the Tru8tees, ddeg8*d the Wy re8P￿bIlty 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 C0Cfth￿1oT
. Sam Bty¥l•s. Bwnley Ch8rfty Shop M•nagW
. Davld Luikewlch. 8uwne8s &Ath)inistr•tion Mwwger
Th• Twai•88 SMTwwo 8iWed by tho l01km￿tY￿ br8rth 8uprK*t Staff from Natwl Soca*.'
. thni8• M¢Cab•. gran¢h Pathership Mw (Int￿lM Head of 8rnn¢h ParInernlV￿ tr￿n 24 Marth 2025)

RSPCA LANCASHIRE EAST BRANCH
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAI8ER 2024
Approved ty on*Ér 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 examinat￿n ol the charty's financial s18tements cèrried out under sectH)n 145 of the
Charrtles Act 2011. In ¢arryillg out my examination I have follo*Ed tha Di1￿*"0n8 gN6n by tha Chanty ComMi￿10n
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 qualffj￿d 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 8cc￿d0n¢0 wlth the
levant ver&on of the Ststement of Recommendad Prath'cè aprAleablo to thariti'es weparing their finan￿81
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
t*en ¢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 charfl￿￿t 2011.
the fina￿181 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 cOn￿dered 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
cho￿10t40
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 cen￿nuI￿a 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 b￿K 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 apprO￿d 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 r￿th￿￿1 RSPCA ￿janIs81kl7. It18 cc4￿011&d by
governrt d(Kum•nt whkhlo tho RSPCA *KI IB dwrfty.
1.1 Accountlng conv•rbtlon
Th8 fmana81 $tat8ments have b8on Prapar￿j in 8co)rdwKe wtth th• thOrt￿¥ gov•mlng &)fUnV)n( the
Ch8rlllo5 Act 2011, FRS 102 Tr Flnandal Re￿￿kng Slandard a￿leable In the UK and Repubthc of ITelarKr
and the ChgrlVo$ 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• L*arity 18 a Publk 8on•fil Enthy a$ d•fin•d by
FRS 102.
The charty h•8 tsk•n lo￿0 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¢4￿nts 8rrtl ReF¢rt81 Regulation$ 2008 ¢)nly to
tho ext￿1 requ¥ed lo provKl¢ a tru¢ and tsir vlth¥. d•p8rtur• hgs Invow fO1￿￿1g 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 lunGtkx￿l of Iho chartty. Pknnvtsry
8munls kn th08e Itn8nclo1 stsl•mnts ty) th• n•ar••l £.
ffngndol 8tat8mgnts havo boen undw th? hlslorfcal cL*t 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• lat￿rt be￿.
1.2 13olng coft￿rn
Al the l#Me ol appro￿ng 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• ava*40 for u8• at th• dlury•Oon ol tr* Tru8tO88 In fwth8rnrK4 of Ih•lr chartthblo
Restdcl8d funds arn subjéct to $pè¢ffi¢ by donors or granknrB as to how they MBY be u¥ed. Th?
Ixirpo888 and u808 ol th reStric￿j lundts aro s81 Sn nol•s to tha finanr¥ 8tat8m•nts.
En(￿￿ent knd• tn lo ct)ndhhM by tho1 the wiitsl must be malntamied by th&
tharty.
1.4 In￿n•
IKome 18 r•cognwd whon th8 charlty 18 l&J•ty 8nlill•d to it 8ft•r t<￿￿on& havè t*an rnrt
amurts rnwv￿j rnllatly. a￿j probaL48 thal Thlll Ix re¢elved.
C4sh donalkns recqinised on roc*L dtsrm￿ are r￿1￿$￿1 has bo8n n￿lfied
of the donatbn. unless pwf0rn18rKe c9y￿111￿ rgqulr¢ dgf•rral of th• •rrK*urTL IrKome tsx recovepabl6 In
rd8tkJn to don8lons recelved under GiftAid or deeds of c£Jven8nt is reectyjnised 4t thè limè of thè don￿10Th.
Legacias ore rac03￿sed 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
EX￿ndIture 18 wni88d onc• th•r# i& 8 or eLTh1n￿ti￿￿ otrAwI￿n to transfer oconom￿ b8n•fft to a
third paty. it is proboble that a Iransf8f of ect>￿n￿ bon￿ be reWr8d kn srtuM￿nt, aThJ Ihe amount of
tht obllaalion can h M￿ured relk*bty.
Exrffidrbjre 18 d8s31r￿d by o(*Nity. Thè o)sts d ••¢h Jcbvity #re m#d• w of Ihe total d Oifed ￿518 and
Shored C4￿8. including 8UPPOrt costs in undwtakkng acti￿ty. Dir•ct c))6ts attrbjtatk lo a $lngl•
athvlly am Althated dlrecty to that a¢￿ty. Sharèd to&ts Thttlch eontrfbuté to rrmxa than ¢)nè aclvtty and
Support C¥)6ts ￿1¢h we not attributable lo 8 acllvlty ero those activ1￿85 on 8 b&859
con￿81•nI with the u80 of r8ryourco& Cont￿1 ¥tsff wst8 4r9 d10¢¥￿ on th• bwbB of Bpgnt, and
dfjpf•clalbn ¢h•rg¥s arn allxaled on th? p)rllon of the •88trt'8 use.
Support co•1•
Sln¢e th• ma￿ty ol •cMknlcc*t8 relat• lo Ihè tha￿1￿1• •ll Bupptyt b•en
AUo¢atOtl to ¢hwltobl• •¢tMty •nd as • owr•t• ba* for support eo8ts 4 nc
rarwlred.
1.0 T•DgFbl• flx•d
TangllAo flxfjd a￿ets are b￿alY rfwsurnd at coot and sube•wty mo081￿ at cost or valualbn, n81 Lrf
d•pr•dal*)n gnd any *Trpoimi•nt Jo•80•.
D•pr•claWon l• rO￿0rd1•d so ￿ to wrlts off cc41 crf y￿ja￿ ol a8•018 Iw8 thelr re81d￿l valum D￿r th*
u￿(U1 IIv•8 on th• folbjwlw ￿￿..
Fr••hdd l•Thl and l)ubid*
Flxlur•8 •nd frtllry•
Corrwters
Moior vohld•8
2% on co•1
10% on rJ)&t
25% roducWYJ bder
25% r8du¢iry bdar
The g8ln or ertthg on the dspos•l rA an a￿et is de￿ned as the ¢Sffweru betsveen th& sale proceeds
J the Ca￿n9 value of the asset. and Is reccwlyed n the statement of flnancW aLllvttle8.
1.7 Imp•lrni•nt ol fix•d ••••t•
Al each reportir& end dalo, th8 charfty fwlevM the an￿nIS 01 Its langltrAè as6818 lo d8t8rmlno
whethor ther• 1$ any Indi¢*n Ihot Ihog• awls hav• SLrf￿j on IrnpBirTMnl I￿. If any suah indlc4tion
&xL￿, the r￿0verable 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 equiVa￿rts include ca8h in havKI, depositB hdd at cal wilh banks. other 5hort-terrn li4uld
￿n¥￿tM￿nIS ortglnal MaturIti￿ ol three mwths or W. and ￿￿k ovordrafts. Bank overdraft8 •r8 51wn
bOrr￿￿n98 In current li8billlie8.
1.9 Fknancl*l In*lnmM
The charity has 8lected to aoy the provisms of Seclion 11 '8astc FinanrAal knstrumonts. arKI s￿bOn 12
'Olh8r Fln8ndal In8lnwnenls lssue8' cl FRS 102 to al of119 fthandal Instruments.
F￿an¢4¥1 in$trum•nts ar• r•¢ognis•d in bkn $h••t Thth•n th• ¢harty b•0)M￿ pqty to thg
ntr8Ctual provlslons of the IrtslTumenl.
Fhona¥l assets orwj liab￿ti￿ wg with th? n•¢ w•sented v7 ffi•nclHI stater￿n1$, w
tr)erè is a legamy enfofceat4e r￿ht to sel off the reccgnLwI an￿unts ￿ 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
88￿C finanoal as88ts, wt*ch widudè delkn aThJ And bknk bthnLW. arè ffthsur•J al
tron54Ctlon prfce Indudlng tran8aCtkJn tY)8ts 8nd arn ￿Uenty carrled 81 amcrftsed ojsl U￿n0 the effgth9
Intereil melhcd unless the awaThJ0ff￿I a fnandw tran5adon. whgro the transaction is
moasurad at the pr8s8nt v¥lu• of tha ftrtwa rncèlpls d¢srxJJnthd at a mark•1 r*t• of Intw•sl. Fknand81 as8•ts
dassiflad as ree4lv•blè withln yw 8rncth•d.
8•¥lc Ilnancl•l Il•bllltl•J
8a$k finandal Ilat4iities, Induthg c¥gdllm arKI bank arn Inmlalty Iecfjgn￿￿d 8t trans8CtIDn ￿1¢8 unl888
tho arrangemnt conyltutos a fThndng tranD*XNJn. whoro t￿ dobt inBtNmant is maasurad 8t tha pr8sont
vdue of the fvlure p8yffl￿ts dscounl•Y at • m•rk•t ol *rt•r•st. Flrwdal Mabllrtb•• da•8W a8 payabl•
wllhln one year Are rhjt onbjrt1￿1.
D•bl In•trumw)ts ar• •t 8rlKrf1￿ co*. U￿ng effwANe wrtorest r8tfr rnothod.
Trade cr•Jilcn 8re oMgat5on$ lo pay for gc*¥J8 or Ih*t hivt been 8c4yknd kn Ihe ordlnwy eane of
opgralions from 8uppll8rs. Amounls p8yablg are ¢1W"fi￿ A$ ￿Tlefi1 liab•Stw if pa￿t 18 due wlhln one
y•wr or 1088. ff rnl, thèy Bre Pr￿0￿111 88 fton<￿￿ l￿b￿￿o8. Tf8d• ar8 rwnl8od Inlfjally 8t
tr?￿8￿ctI￿ price arKI subs•qu•nUy m•a8w8d •t •mryls•d cml th• thctiv• knt•r•st m•tr￿.
Flnandal Ilabillll88 are derewnlsed when Ih c*adVs ccffjtra￿ ￿l98110n& •xph Of p4• d8d)Brg•J c
¢•nc•lt•J.
1.10 T•xat14)n
Th• C￿rty 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 wf*n the ch¥lty kl dAmon8tr8bly commltted
lo tennSnate thg empbY￿t of an ompbyee or to W0￿de I￿5n￿l￿n benefits.
1.12 R•tlrwn•nt b•n•fft•
P8ymgnls to d•fined ￿￿1￿J00n retirem￿t lJw*fil 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•r*d to b• r*l#vant. T88uls mey dTffor from th088 estimatss.
Th? estimates and Underf￿n9 assumplhryns arè raviv￿•d on an orwJoing baws. Rovrtslons to accountsny
ytimatgs are rgcsjgniged in tho poncMI In vhkh ts eslimale Is re￿Se￿ ￿&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 br￿ch
RSPCA R•donal 8oard
21285
22,984
35,0
979
21.285
In￿m• 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
F￿draising 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
DIp￿StA)n and Impalm
Anknal Fthjd
Irv8uranix
Llaht 8nd Heal
Tere￿10n8
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
unffj￿thd 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 rnv*m•nt kn fvntl8 bk 8tat•d &ft•r f***W{er•dlllNJ}.'
F•e8 payabl• for thè lThj•pw￿•nt oxan*wtknn 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) rec*4*d •rby reff￿n￿raIkn 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 wr￿yes$ 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 D￿ember 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 I￿x￿o
5.188
11,882
11,928
43,745
42,833
48,128
67,355
18 Cr•dlior•: Imgunts hllng du• T*lthln on• yw
2024
Trnd• rxedl
other ttedltor8
Accruo1¥ ¥nd defe￿ed
10.304
1.088
70.347
8,403
2.924
29,443
81,737
40,770
Indu￿￿ In dthrrad kb))me Is an £40.￿) r￿￿ed frDrn RSPCA LNer￿ljI 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 dofir*d contritrAAlon #them
5,519
5,186
Tho chartty opornto8 a d•fined c0ntrftrA￿0n ponsh)n Schmo for al qual￿ry •mployo06. Th• 48•0ts of th•
Schemo hetrj seporawy from of th8 ¢lwity 1WnL1￿1IY 8dmini8tered fur#J.
20 Unr•itrlct•d lun&- dtslgnat
Those •r• unro8trthd fwbjb Tlthth ￿ m•twW to th• •#r4MIo•.
A¢ l J*nu•ry Tr•Mf•r•
2024
At31
0•￿MbIT
2024
DO￿0n•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 fr￿n 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 ￿￿K￿nded 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 JIn￿ry
Incondng R••ourc•• Trnn•f•rn
At31
2024
Do￿gnated frAed •88•ts
D6￿gnal•d fwKI
Gonérdl fund8
250,212
85,4S9
279.663
(3,582)
14.541
(10,959)
252.830
ify).000
108.$33
{429,170)
621.324
269,lJ)9
{429,170)
461,163
Pr•vlou• yw.
At 1 J•nu•ry
Inwnlng R••ourc••
Tran•f•r•
At31
D•slgnatsd flx•d
De￿gnated lund
Gfjnef81 fijnds
252.319
180,OCKJ
377.850
3,893
194,5411
256.212
85,459
279.853
329,532
(518,377)
810,189
329,532
(518,377)
821,324
An urffestrlctsd de8wated fvnd h•J bwi cY8et•d to r•prO￿t th? nei IxK>k v8lu• of thg fixed l¥ome of
rt)*h Are transfefred IT￿ Iht ro8trfct•d furxkl ropreEents moni•8 alrgady Spent bjl stll as
part cl the fund balance (ropr￿thd by fixed awts) due lo the acr￿n￿n9 tr￿tment Imrt not r¢presentlng
liquid fvndo th81 ¥0 available. Tho ty8nsf8f fvrd8 ropxo8WIS Ihe n￿ement of the nel bryJk v￿u8
t•k8n fyom 98nernl fuThJs.
A further ￿e￿gnated fwwj of £1CKI.C(Q Is to cover the Kthndgl Ilat4llt108 vhlch #ri￿ rf Iha Bfanch
w8ffj to ceaM c¢waling: ￿￿lItieS indL¥Sfr 8taff r￿j￿￿on¢y colts, tharity shop loo￿ and di*kYallon
¢￿t$, 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¢tslllIa￿l1a￿)
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•t8llll￿ll1lO8}
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 ￿tKIn￿l 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 ¥oc￿ty. Th? anKtht re¢xived thI￿￿h 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 tr￿0 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 p￿tha3￿ it8mg of m&11cal eqtsipmenl and olhw Item8 from rthal 8cdety. The Br￿Unt
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 8ha*n in Trade Creditor8.
t*JrfTra thg ￿fir the brAnth 480 In¥dc•J the RSPCA Cra¥0n & UpFer Vlharf•Jal• Branch
t*￿Tillr￿a 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 41801*0 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 I￿￿ded In defeffwj as per nots 18 wll
bo rek9•8ad lo In￿￿8 In Ihe CO￿ yo1r.