RSPCA MANCHESTER AND SALFORO BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER 2024 Company Regislralion No. (England and W31esl
RSPCA MANCHESTER AND SALFORD BRANCH LEGAL AND ADMINISTRATIVE INFORMATION Trust885 Mr M L Seddon Mr D M Jon88 Mr P Crisp Ms S Shim1 Ms Acoleman (Appoinied 21 Febwary 20241 Charlty number IEngland and Wale81 232255 Independent examlnèr Chafflpion TLL Litnited 7-9 Slalion Roacs H8sk81h Bank Preston Lanca5hlre PR4 SSN
RSPCA MANCHESTER AND SALFORD BRANCH CONTENTS Pago Truslegs, report Indgpenden¢ Èxaminerfs report Slal8m8nl of fin8nci81 aollvilles Balance sheet Notes to the liftan¢lal stalemenl$ 10-21
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Iruslees present their annual report and financial st8lem8nls for the year ended 31 Dember 2024. Thè financial slalemenls hav& been prepared in accordÈnte with the accounling policies sel out in notg 1 Its the fin8nci81 slalemenls and Comply wilh the r.harily's governing docutnenl, the Charilies Act 2011, FRS 102 'Th Financial Reporting Slandsrd 8pplieablè in Ihe UK and Republic of Ireland" and the Charili&s SORP 'Accounling and Reporting by Charllle5". S131emenl of Recommended Praclice 8pplicable lo Gharilie5 preparing Ihelr accoun15 in a¢¢ordance with Ihe Financial Reporting Slsndard applicable in Ihe UK and RepubliG ol Ireland IFRS 1021" Objective5 and actlvltle$ Th& RSPCA Manchéster and Saiford branch is an unSn¢orporated charitable ass(tlalion and a s8paralÈly rogistered branch of the Royal Soci81y for the Prevenlion of Cru81ty lo Animals Ilhe Soci8tyl, carrying out ils iJir8Ct aTrlmal welfare work in the area5 covered by Iha two ¢ilies narned in th6 branch lille. The obj&cls of Ihe Branch are to prornole Ihe work and objecls of th8 Society- lo promote kindngss and lo prevent or 5upre5s cruelly lo animals by all lawful means- wSlh parficular refer8nce to the area of the Branch. In aGcord8nce wSlh the policies of Ihe Soclely. Th8 Board ol Trustees is grateful lo and Ihank5 Su5ie Hughes, our branch manager, for leading her hardworking and dedicated loam of rehotning &nd r81ail glaff through another challenging bul ullirnalely succÈsslul year. The stÈff t&atn5 are ably asslsled in their work by th& large team ol volunleers Ènd 1051er carers Ihal give Ihelr lime 50 generously Sn all areas of th8 branch s worf( and wilhoul whom Ihe biatlch simply could not achieve wh81 il does. During IhÈ year the Board has had a nutnber of changes aiid reciuiled in order lo slrenglhen the eflecliveness. skills and experfence wilhin the BoarcS. We rernain open lo applications Irn anyone who has a passion for the care and wellare of animo15 and has the lime and dÈdicalion necessary lo conlribule lo our local ch8rily H5 a Trustee. Hr>w our a¢tlvltles dellver publ1¢ boneflt The Iruslees have reviewed th8 oul¢otne5 and achievements ol our objective5 and 8¢llville5 foi the y8ar, to ensure they remaln foGU5ed on our charitable aims. and conlinue lo dellver benefits lo the publlc. We have complied wilh the duly under Ihe Chaiille5 Acl 2011 to have due regard lo publlc benelll guidance published by the Charity Commi$5ion. Under the Charitie5 Act 2011, the advancement of anSmal welfare is recognlsed as a distinct 518lulory charllable purpose. This legislation and Ihe Animal Welfare Ael ol the same year indicate an acceptance by sociely that Ir88ling living ¢realures wilh compassion has a moral b8n8fil lor Ihe public as a whole. Whllst Ihis public benefit 1$ dear, it is somelitnes difficult lo quantify and musl be balanced against any detriment. Thg Branch's animal welfare work, allhough local in nature, b8n8fils soclely al larg8, and also alms lo help peo9 in need with the care ol Ihelr aTrirnals. The next sedion of this report highlights the Branch's main aclivilie5 and demonsirales the b8n8lil provi(5ed to the publie. All our charitable aclivi1188, as described in more detail in the rollowiiio paragraphs of this f8POrt. foGus on prornoling kinneSS 2nd preventing or suppressing ciuelty lo animals and ar8 underiaken to further the88 purposes lor the public benelil. Charltabl& actlvltles pursued for publlG b8noflt W8 SUPPOrt our local ITrsp8clors by taking in, free of charge, mistrèated or abandoned anlmals. including pel$ whose owners suffer 111 heallh, financial dbfficullies or p85s away. The Society's In5peclorate las well as providing 8ducalion. information and advi) rescues animals in dist$5 and enforces laws again51 the cruel mislrealmenl of animals in England and Wales by bringing prosecutions. Thls work is key lo 'lhe prevenlion or suppression of cruelty, part of the RSPCAobjeels, and promoles hutnan8 s8nlimen15 lowaid5 anirna1s which Involve5 tnor&l b8n8fil lo humankind as a whole. We provide subsidi$ neulerittg 8nd micro chipplny of companion animals lor those in the Branch area on low Incomes. We do this by a voucher scherne and communily events respeclively. ThSs wo helps lo control animal populallons through neutering and benefi15 those on means lesled benefits by givlng them rinancial help lo neuler and mlcro¢hlp ¢ompanion animals, thoreby piornoling responslble pel own8rship. Animals In our care receive veterinary treatment, vaccinallon, neulersn9. tnicro-chipplng and are assessed for their suilabilily for rehoming. This work helps lo conlrol the risk of incldence, spread of diseasè. unwanledlunp18nned lillers and 8uff8ring
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 We rehome anlmals in need at low cosl to people willing 8nd able tts hgve a companion anirnal. Whllst we recognise that ¢ompanion anima15 provide measurabl8 benefils lo people's physl¢al and mental health. we ¢onsider the provision of pets as subsidiary lo the main charitable aim of this seNic8, which is lo duCe animal 8uff8ring. Our policy to charge a aSOnable adoption fee lor anlmals alms to highlight the ongolng personal and financlal comtnitrnenl ol pet ownership. 11 would not b& Sn the best inl8r8sts of 8nimal$, and Iher8fore would fall oulsidè our objects, lo rehom8 10 Ihose who could not afford Ihem. W8 respond to eDquSries from Ihe public aboul animals lo¢alSy. The public benefits from knowing that we can intervene lo assist animals in need. We a150 offer free animal care advice where appropriate. The public b8nefils Ihrough Ihe promollon of responsible pel ownership. Within the terms of our governing document. We SUPPOrt the Nallonal Sociely and olher RSPCA branches. We provide volunteering opportunllles for those who wish lo support our work, including tftJsteeshSp, loslering and fundralsSng. Thi5 benefits local peopl8 and companiès by providing the possibility of doing work whi¢h 18 compassionate and rewarding. The trusiees hav8 paid regard to guidance issued by the Charity Commisslon in decidlng what a¢tlvilies the ¢haiity shovld undertake. Achièvements and performancè Branch Manager Report The y¢ar has been full of collaboration, crealivily, and community splrtt. wllh everyon8-from slaw and volunte9rs to donors and 8dopters-playing a vllal role in th8 br8nch's Success. Anlmsl Centre Suc¢e$$e8 In 2024 we welcomed 331 new admlssions and found h0rn8s for 301 anlmalsl We look8d after a record numb8r of Thursing qu8Èns and killen5 and animals whose owners were subje¢l lo court proce8ding5, ensuring th8y all received a home-from-home experlence. Our cat adoption rales remain faidy con51slenl, largely due to unpreced8n18d nufflbers of kiltens In 2024. We SIamIned and dlgilalised our adoption pro$$, making 118asler and more accesslble for pol8nlial adopters, which earned us a nalional RSPCA Impact Award In 2024. Yel agaln we achieved 100% irn an exlemal assessrnent byAsso¢ialK)n ol Dogs and Ca15 Horne. Our Peopl? We are $0 proud of the arnazing team ol people who mak8 8verythlng posslble. Thls year we welcomed new fa¢es, invested In upskilling staff 8nd recognlsed long Servi 81 our 200th-ann5versary brun¢h. Former retail colleague Charlolle Morecroft became the branch's first apprentice Msrkeling Officer. Rachel Howard achieved a Merit Sn Level 3 Con18nl Creator apprenticeship. whilst Branch Manager Susie Hughes completed a Level 7 Senior Lead8rApprenticeship with Dlstin¢tion, transforming the way we work as a team in the process. Our free rabbit and guin88 pig welfare clinics al Salford P81s al Home celebrated 5 year8 of communily work thanks to th8 volunteer-led team who donal8 Iheir lime to support pel owners wilh free groorning. health ch8cks and ear8 advice. A total of 478 anima15- 202 bunnSes and 274 guinea pigs- benefilled from th8 service. Our volunleeTS have been nothlng short of incrEdlble. They've de8ned anirna1 p8n5, helped In our eBay and la11 shops, supported evfrn18, 8nd opened their home8 to fosler animals In need. In Jun6, we C81ebraled their contribution and recognised 32 volunteers and 8 staff wilh long-88rvic8 awards. Our educational programrne has provided placements lor 12 animal management and veterinary stud8nl5, giving thetn hands-on experienc8 and inspiring the next g8neralion of anirnal carers.
RSPCA f¥7ANCHESTER AND SALFORD BRANCH TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 R¢tall Hlghllght8 Our shop5 have been buzzing wlth aGlivily Ihis yearl Hele a ju518 few slandoL•I momenls.. Chortlon sold some atnazing donated Sterns, like a vintage giandfalh8r dock, found creative ways lo repurpos8 unsaleable clolhfrs by working with local fashion colleges and welcomed n8w shop manager Sarah-jane DpvHTrey. Qidsbury welcomed our first full-lime deputy Tnanag8r Nalasha Fox, and hosteES another successful Record Slore Oay, and achieved Iheir b8sl sales everl Northern Quarter had record-lakings, smashÈd largels and built an even slrong8r sense of cornmunily. Wilhinglon saw the shop manager Mike bridge the gap between shop and animal centre as he relrain8d for a new adventure In Japan. volunteering al a cat rescue, Urmslon crea18d bold window displays, likè a Paddinglon scare¢row having tea wllh thg Que8n, and r8ceived wonderful donatn$ the community. Partnershlps that Make 8 DlffÈiollC8 Collaboration h8s been al the heart of everylhlng we've achleved Ihls year.. Wllh RSPCA Greater Man¢hesterAnimal Hospltal, we've admSlled moTe animals than ever b8fore dire¢l f¥om the hospital. Thanks lo our facilities and 8xpertise we hav8 been able lo assist in providing sp8ualisl care lo very many anitnals wilh complex rn8dical and behavioural supporl needs. We are proud lo be an active part of the Associalion of Dog5 and Cats Home5. olfering lailorÈd sUPPOrt to other rescu8s, facililaling Iraining &nd devglopment opporiunilieg, and conlribuling lo the adv8nc8ment of animal wplfare slandards Ihrou9h our inllu8ntial Cornfnillee woik. We work closely with RSPCA branchès in the North Wosl region, including founding inilialive$ Ilke Ihe North Wesl F0518ring Support Group and North We51 Fundralslng Group. Working with Salford Foodbank. we secured gfanls lo and food donalions to provide over 5.400 me818 for pels. Salford P81s al Home have generously support8d us Ihrou9h their Charity ol the Year programme for the 7th year running. Belween us we organise anifflal wellare promotions and fundraisers Ihal b8nefil btrih the bran¢h al the grant-making body Pets FoundaliDn. We truly value our leam work and the beneficial support we receive. Flnanclal Matter8 Thls has been another chall8nging year wh8re we, in cornmon Nwlh many olh8r charities. have faced many signifitanl increases in cosls. We are predominanlly funded by the generosily of our supporters in Manchester and Salford, who donate goods for u5 to sell in our five shops and by maklno monetary donations. We w6r8 fortunate to have rec8ived incotne ffom a number of legacies during Ihe year and are grateful lo Ihose oenerous 5UgPOrt8rs who were kind enough lo fflember us in their Wills. Sales In¢orne from our shops is Ihe mosl significant sourc8 of funding, accounling for around sev8nty percent of our revenue. Thls exceeded our expeclalions Ihi8 year and, combined with careful conlrol of our exp8ndilure whllsl maintaining our high levels of care, have rneanl Ihal wè have been abl? lo end 2024 in a relallvely healthy financial position. Flnanclal revl@w and r850rv88 poll¢y 11 Is the pollcy of Ihe charity Ihal unre51rfcled funcss whl¢h have not been deslgnaled for a speclllc use should be mainlained at a level equivalenl lo between Ihree and six month'8 Charitable exp8ndilure, which equates lo E195,000 on 2024 lèvels. The Iru8188s consider Ihal reserves al Ihis lev81 will ensure thal, in the ev?Trl of significant drop in funding, Ihey will be able to ¢onlinue Ihe charily's Current aclivili8s while consideration is given to ways in which addillonal funds may be raisgd. Thislgvel of reseNes has been maintain8d throu9houl th8 year.
RSPCA MANCHESTER AND SALFORD BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Inv•stm•nt Pollcy Thè twstees do not have 8 formal investment policy bul revi8W OPPOrtunilies lor inv851ment5 when funds albw. Rlsk Revlèw Following a Ihoiough risk assÈssm8nt review, which CDnsldered polenlial rnajor rlsk$ faced by Ihe charity. the Trustees conlirtn that all risks h8ve been nSIdered and procedureslpia¢ti¢es in place lo address any W8akn855 idenllfied. Plan$ for future perlod8 The Trustees M3n committ&d to the development ol the Manchester & Saword Branch through what we know will be a financially ¢iffi¢ult lime. SuppoilitEg our staff and helping them conlinue the Important work we do lor animals 15 at the heart ol our $lra18gy. Structure, goveinan¢e and management Th8 charity is an unSn¢orporated charity. The truste88 who 5arv•d durfng the year and up lo the datè ol slgnalure of th8 financial slat¢ments wer8.. Mr M L Seddon M5 0 Clayton Mr D M Jon8S Mr P Crisp Ms S Shimi Ms J Darfington MSA Coleman (Resigned 17 July 20241 (Resigned 17 July 20241 IAppoSnled 21 February 20241 The trustees. r8POrt wa5 approved by the B08rd of Tru51ees. Mr M L S8ddon Trusteo Mr P Cri5P Tru$te6 Date..
RSPCA MANCHESTER AND SALFORD BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA MANCHESTER AND SALFORD BRANCH l port lo the trustees on my examination of th8 finanaal s18tern8nls of RSPCA Manche3ler and Saiford Branch Ilhe charity) for the year ended 31 December 2024. R$spon51bllltles and basls of report A5 the Irusl8e8 01 the charity you &r@ r88ponsible for Ihe preparalittn ol the financi81 slatÈmenls in accordance with the requlrements of th8 CharlllesAcl 2011. I feporl in re8pe¢l of my examination ol lh¢ charitys financial slalemon15 carri8d oul under section 145 01 Ihg Charities Act 2011. In carrying out my examinallon I have lollowed Ihe Dlreclions given by the Chaiily Commission under seclion 14515llbl ol Ihe Charitiès Act 2011. Ind6pendont ¢xamlnerfs statement Since the ¢harily'8 gros8 income exceeded £250,000, the Independent &xamlner must be a m8mber of a body listed in section 145 of the Charities A¢1 2011. 1 confiiffl th81 l am qualified lo undertake the examination b8cause l am a [n8rnr of the Assoclation of Chartered Ceriified Accounlanls, which Ss one of the listed bodle5. Your allenllon Is drawn lo the fact Ihal the rharily has prepared financial slalemenls In accordance wllh A¢¢ounling and Reporting by Charities prep£ring Ihelr accounts in accord8nGe with the Financial Reporting Standard applicable In the UK and Republi¢ of Ireland IFRS 1021 in preference lo the AtcounlSn9 and Reporting by Charilies.. Statement of Recommended Pr8clice issued on 1 April 2005 which Ss referred lo in the exlanl regulations but has now been withdrawn. I hav8 completed my examination. l ¢onfiTm th81 no mallers have com8 to my allenllon In conn8cllon wlh Ihe exarninalion giving me cause lo b8li8V8 Ihal in any materi81 respect.. accounllng records were not kept in respect of the charily a$ required by section 130 of the Charities Act 2011. th8 finan¢lHI 51atemenls do not a¢¢ord wilh Ihose records., or Ihe linantial statements do not comply wilh Ihe applicable requirernenls concerning Ihe form and contènt ol financial slalemenls set oul in th8 Charities (Accounts and Reports) Regu181ions 2008 olher than any requiremenl Ihal Ihe financial stsl$n)enls give a true and fair view. which is not 8 maller considfrred as part ol an independent examinalion. I have no wncerns and have come across no other maller5 in conneelion wllh the exarnlnallon lo whlch attention should be drawn In Ihis report in order lo enable a proper unéerslanding of the finan¢lal 51alemenls lo be reached. Charnplon TLL Llmltgd P B811 ACCA 7-9 Slallon Road Hesk8th Bank Pre81on Lanca5hir8 PR4 GSN Dale..
RSPCA MANCHESTERAND SALFORD BRANCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Currènt flnanclal y¢ar Unrgstrl¢ted Unrest¥lct8d funds funds general deslgnated 2024 2024 Restrlcted fund$ Totsl Total 2024 2024 2023 Notes Income from- Donations and legacies Charilablo activili65 Other lrnding activiti88 Investrnenis 115,618 81,119 504.897 4,786 1,200 116.818 81,119 504,897 4.786 329,849 13,704 466,491 5,156 Tolol Income 706,420 1,200 707,620 815.200 Exp8ndlture on: Raising fund5 Charitabl8 acliv4118S 372.973 386.126 372.973 386.183 337,424 380,444 57 Total expendlture 759.099 57 759,156 717,868 N•t In¢L)mellexp8ndlturel 152,6791 1.143 151,5361 97,332 Tran51ers bel¥veen funds 8,370 18,3701 Not movement In funds 10 144.3091 17,2271 151.5361 97,332 Reconclllatlon of fund5'. Fund balaTrs al 1 January 2024 371,970 150.000 35.852 557.822 460.490 Fund balances a131 Decembèr 2024 327,661 150,000 28,625 506,286 557,822 Th8 slaternent of financal aclivi118s indudes 811 gains and105ses CognISed in the year. Income and expendllur8 derive from continuing aclivilies.
RSPCA MANCHESTER AND SALFORD BRANCH STATEMENT OF FINANCIAL ACTIVITIES {CONTINUEDI INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Pilor flnanclal year Unrestrlcted Unrestrlclgd funds funds general Unr95trlced fund$- deslgnaled 2023 Restrlcted fund5 Total 2023 2023 2023 Notes Incomo from- Donalions and legacies Chafilable aclivilies Olhei trading aclivilie5 Investments 329.849 13,704 466,491 5.156 329,849 13,704 466,491 5.156 Tolal Incomo 815,200 815,200 Expendlture on.. Raising funds Charitable acliviliès 337,424 380.444 337,424 380,444 Total expondlture 717,868 717,868 Net Incorne 97,332 97,332 Transfers belween funds 154.0021 60,000 15,9981 Net movempnt in fund$ 10 43,330 60.000 15.9981 97.332 R8conclllatlon of fund5'. Fund balances at 1 January 2023 328.640 90.000 41,850 460,490 Fund balance8 at 31 Decemb8r 2023 371,970 150,000 35,852 557,822
RSPCA MANCHESTERAND SALFORD BRANCH BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Ntste5 Flxed a8s8t5 Tangible assets 14 16,055 24,569 Current as58ts Stocks Debtors Cash at bank and in hand 15 16 1,469 186.613 325.S16 3,001 236,756 334.591 513,598 574,348 Credltor$.' amounts falllng due wlthln onè year 17 123,3671 141.0951 Net current a$s*ts 490,231 533,253 Total assets legs current Ilablllll&s 506,286 557,822 Th8 funds of the charity R8slricled income funds Unrestrf¢led funds- g&n8ral Unreslricted funds- un$trICed funds- designated 19 21 28,625 327,661 35,852 371,970 20 150,000 150.000 506,286 557,822 The fin |6L.IIS nclal stat8m8nls w8r& approvgd by the Iru$laes on ..6l.......... Mr L Seddon Trustee Mr P Cri5P Trustee
RSPCA MANCHESTER AND SALFORD BRANCH STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes C86h flows from op8ratlng actlvltlos Cash absorbed by operalions 24 173,8611 126,2711 Inve511ng actlvltles Pufchase ol langible fixed as5818 Inv8slrnenl intomÈ received 129.9901 5,156 4,786 N8t ca$h generated fromllu$ed Inl Investlng activities 4.786 124.8341 Net cash gpnerated from flnanclng aGtlvltl8S Net decreasg In cash and cash equlvalÈnts 19,0751 151,1051 Cash and cash 8quivÈlÈnls al beginning of yèar 334.591 385.696 C8sh and cash equlval8nt8 Ot end of year 325.516 334.591
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollel85 Charlty Informallon RSPCA Mancheslei and Sallard Blanch is an local blanch ol Ihé national RSPCA oroanisalion.11 15 ¢tsnlrolled by il's governing docurnenl whlch is the RSPCA branch rules and is an uni¢orporaled charily. 1.1 A¢¢ountlng conv8ntlon The financlal stalemenls have b88n prepared In accordance with th8 charilvs governlng document. th8 Chari118s A¢t 2011. FRS 102"The Financial Reporting Standard applicable in Ihe UK and Republi¢ of Ireland" I'FRS 102.1 and the Charities SORP "Accounting and Reporting by Charits"es'. Slatem8nl of Recommended Praclice applicatsle lo ¢hari1185 preparing their account5 in a¢cordanc* with th8 Financial Reporting Standard appliGable in the UK and Ropublic of Ireland IFRS 1021" lelfeclpi8 1 January 20191. The ¢harily is a Public Benellt Entity as defined by FRS 102. Th8 charily has t8ken 8dv3nlagÈ of Iho provlsions in the SORP for chÈrill8s nol lo prepare a Slatement or Cash Flows. The finan¢lal statements h8ve departed from th¢ Charities IAecounts and Reports) Regulath)ns 2008 only lo the exlenl requir8d lo provide a true and falr vlew, Thi5 departure has involved following the Slalement tsf Rewmmended Practice for charities applying FRS 102 rather Ihan Ihe verslon ol th& Slat8menl ol Recommended Practic8 which 15 refeiied lo In Ihg Regulations but whlch has slnce been withdrawn. The financlal statem8rit5 aT8 prepad In slerllng, which 15 th8 functional currency of th8 charity. Monetary amount$ in th888 fin8ncial 51atefflenls are rounded to the neare51 £. The financial 51alements have been prepar8d under the hislori¢al Cost ¢onv8nlion, rnodilied lo include the revaluation of fr88hold propertlgs and to includ8 inveslni8nl proptrriies and ¢ertain financial snsltumenls at lair value. The principal &ccounling policies adopted are set out below. 1.2 Golng ¢on¢er At the lime of approving the financi81 st8ternent5, Ihe trustees hav8 a r8asonable expe¢lalion Ihal th8 charity has adeouale rèsourc8s lo eonlinue in operalional Èxislenc8 lor the foreseeable lulure. Thus the Iru51ees continue lo adopt Ihe going conGern basls ol accounling in preparing Ihe financial slalernenls. 1.3 Charllable fund8 Unreslricled f¢Jnds are availab18 for use al the discielion ol the triJ81e8s in furtharancg ol Ihelr tharitabl8 objeGlives. Designated fund$ are free reserves that have been designated by the Iruslees lor spe¢ifi¢ purposes. These are furih8r disclos8d in the notes lo the aceounls. Restrretsd funds arg subj8Ct lo sp8cific conditions by donors or 9rantors 85 to how they may b& used. The purposes and uses of th8 r8Stricled funds are sel tsul Sn the no18S to the financial statements. EOwment lund$ are subjecl to specific condilions by donors Ihal the capSlal must be mainlained by the charity. 1.4 In¢omo Inctsme is ¢09Th1$ed when the charily is legally eniille¢J lo 51 after any perforrnance condlllons have b88n mel, the amounts Can b8 measured reliably, and It Is probabl¢ thal income will be recelved. Cash donations are r8cogni8ed on Ceipt. Other donalions ar8 r6cognised once the charity has b88n nolified ol Ihe donatlon, unless perfomiance condlllons qUIre deferral of the amount. Incom8 tax recoverable in relation to donalions received under GiftAid or deeds of coven8nl is recognised al the lime of the donalion. 10-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng policies Icontlnuedl Legacres are re¢ogni5ed on rec8ipI or olhetwlse if the charily has been notified of an Impendlng dislribulion, Ihe atnounl is known, and receipt Is 8xp&cled. 11 the atnounl is not known, Ihe legacy Is Irealed 8S a conlingènl assel. 1.5 Expendllure Expenditure is r8wniséd once Ihere is a 18gal or ¢onslruclive obligation lo tr&n5fer economi¢ bgnefil lo a Ihird party. il 15 probable Ihal a Iransler of economic b&n&fils will be require£J In selllefflpnl. and th8 8mounl of Ihe obligation Can be measured reliably. Exp&ndilufe 15 cl88siligd by acllvity. The costs ol each aelivily 818 rnade up ol the lolal of dire¢1 costs and shared costs, Including support cosls Involved in undertaklng each activity. Direct costs atlribulabl8 lo a slngle aclivily ar& allocaled directly lo that a¢livity. Shared costs which conlribule to more Ihan one activity and support costs which arg not 3llribulabl& lo a single aGlivily are 8PPOrtioned between Ihose aclivili&s on a basis consislènl wilh Ihe us8 of rÈsource5. Cenlral Slaff eosls ale allocated on the basis of lim8 spenl. and depreciation charges orè allocated on th8 portion tsf Ihe assels usè. 1.6 Tangible flKed asset$ Tangibl& fixed a$$els are Initially measured at C05t and subsequently mea5ur8d at cost or valuallon, n8t of deprecialion and any impaiin)enl loss8s. D8preoalion 15 r8cognised $0 a5 to write off Ihe cost or valuation of assets less Iheir residual values ¢)ver Iheir Usgful lfve5 On th8 following bases.. Leasehold land and buildings Office e?uipmenl Motor vehlcles Over th8 Ilfellme of the lease 100k per annum 200k per annum The gain or toss aTi5ing on th8 di8posal of an as5el is d818rmined a5 Ihe difference bèiween the Sale proc88d8 and lh8 carrylno value of the asset, and15 reco9nised in the slalement of fin8nci81 a¢tlvilles. 1.7 Impalrm8nt of flx6d assets At each reporiSng end da18, Ihe ¢harily reviews th8 carrylng amounts of 118 langlbl¢ a5se15 lo de18rmin8 helher IheT8 IS 8ny Indi¢alion Ihal those a5sp15 have surrer8d an impairtnenl loss. If any su¢h indication exists, the recoverabEe 8mounl ol the gsset is eslimated In order lo determine the extent of the impairment loss lil any). 1.8 Stocks Stocks 818 slated at the lower ol cost and eslirnated selling pilcÈ less costs lo complèle and sell. Cosl comprises direcl materials and. where applicable. direcl labour costs and those overheads that have been incurred in bringing lh8 stocks lo Iheir pres8nl localion and condition. Items heltj for dislfibution al no or norninal ¢onsideralSon are measured Ihe IDwer of replacemenl Cosl and c051. Net r8alisable value +s the estimated selling price 18ss all eslimaled costs of ¢ompletion and cosls lo be incurfed In markeling. selling and dlslrlbulion. 1.9 Cash and cash equlvalen15 Cash and cash eoupialenls include ¢ash In hand, deposits held at call with banks. other short-lerffl liquid inveslmenls with original malurilies of Ihr88 months or less, and bank over¢Jrafts. Bank ov8rdrafts are shown within borrowings in currènl11obililie5.
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 A¢¢ountlng pollc1•8 Icontlnuedl 1.10 Flnanclal Instrument8 The charily has ¢lÈcled lo apply th8 provisions of Seclion 11 'Basic Financial Inslrum8nts' and S8clion 12 'Olher Flnancial Inslrumenls Issues, of FRS 102 to all ol ils financlol Inslwm8nls. Financial inslrurnenls are ¥eGogni$ed in Ihe ¢harily's balance sheet when the charity becomes party to the contractual p¥ovlslons of the instrum8nt. Financial ass8t8 and liabilities are offset, wilh the n81 amounts pr8S8nled in the financial $lalèmenls. wh8n Iheie is a legally enfor¢eable right Io s81 off th8 reco9nised amounts and the is an intention 10 8ellle on a nel basis or lo realise th9 a$sèl and $8llle the liability sirnultaneously. 8aslc fln8ncI81 assets Baslc flnan¢lal a$sels, which Include deblois and Cash and bank balances. are initially measured at Iran$a¢lion pric8 including transaction costs and are subsequently ¢arri8d at 8mortlS8d c051 using Ihe effe¢live Inl$rgsl m&thod unless th8 arrangement constilules a finanting Iransaclion. where the Iransa¢tron is measured al th& pr858nl value of the future 5p1S dis¢ountÈd al a market rale of intere51. Financi31 assets Classified as rec8ivable within one year are not amorlised. 8asic fln#n¢lal Ilabllllles Basic financial liabililies. includin9 creditors and bank loans are initially r8CO9nised at Iransa¢lion price unless the arrangement conslitule5 a financing transa¢lion, where th8 debt instrument 15 rnea5Ud al the present valu8 of the future payments dlscounled al a mark8t r818 of inter8St. Financial li$bllilles classified as payable wilhin one year are not amortised. Debl iTh$lwmenls are sub58qU8nlly carried at atnorli5ed Gosl, usSng th8 8ff8clive inleT8St rale tnelhod. Trad8 creditors are obligallons lo pay for goods or services Ihal have been acqulred Sn the ordlnary course of operations from suppliers. Arnounls payable are Classified as current liabililie5 if payment is due wilhin on8 year or less. If not, they are psented as non-¢urrenl liabiliti8s. Trade creditors are recognise¢J inilially al Iran$8¢lion price and subsequently tneasured at amorlised ¢osl using Ihe effective interest tnelhod. Derecoonlflon of flnan¢lal118bllltle8 Financial li8bililiè$ are deCOgnISed when Ihe ¢harity'$ contraelual obllgalions explre or are discharg8d or cancelle(l. 1.11 Employee b8neflts Th8 CO81 of any unused holiday enlillernenl is retognlsed In Ihe period in which the ernployee'5 seryi¢es ar8 rec81ved. Teimin81ion benefits are recognised irnm8dialely as an &xpense when the charity Is dgmonslrob5y wmmilled lo ltrrminale the employment ol 8n employeg or lo provide lerniinalion benelll8. 1.12 Retlrtrmènt beneflts Payments lo delined ¢onlribulion rellrÈm8nt bÈn81it sehemes are char98d as an &xp8ns8 as Ih8y fall due. 12-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 Crltlcal ac¢ountlng estlmates 8nd ludgomgnts In Ihe applicalion of the charity's o¢counting policies, the Iru51ees ar8 required lo make judg8menls. esllmale5 and 8SSUtnplions aboul the carrying atnounl of assels antl li3bililies Ih81 ar8 nDI readi5y app8renl Irom other Sour5. The estimates and a$50cialed as8umplions are based on historical experien and other faGlors that are consided lo b8 relevant. A¢tual results may dlffer from these e51im8les. The eslimales and undÈrlying a5sumplions a reviewed on an ongoing basis. Revislons lo accounting eslimales are recognis6d in thè peiiod in which Ihtr estimate is revised where Ihe revision affects only Ihat period. or in Ihè perioES of Ihe r8vision and future periods wh8re Ihg revision aff8cls both current and fulure periods. Income from donatlon$ and legacles unrestricted Restrlcted fund8 fund5 2024 2024 Tol81 Unre$tr*cted RestrlctÈd funds fuThds 2023 2023 Total 2024 2023 Donations and gifts Legacies Grants 56,958 36,894 21,786 56.958 36,894 22.988 301,865 201,865 1.200 27,984 27,984 115,618 1.2t)o 116,818 329,849 329,849 Grants Olh8r 21.766 1,200 22.966 27,984 27.984 21.766 1,200 22,986 27,984 27,984 In¢om8 from charltable actlvitl88 Unrastrlcted funds 2024 Unrèstrlctod funds 2023 Anlmal Welfar8 Boarding fees Other incom8 77,673 3,446 10,714 2,990 81,119 13,704 harltable tradlng Incom• Animal walfa 13.
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Incomo from othèr tradlng aetlvltlos Unreslrl¢led Unrestrlcted fullds fund5 2024 2023 Fundraislng evenls Shop income 7,206 497,691 1.654 464,837 othèr tr2ding aolivities 504.897 466,491 Irlcome from invè5tm&nts Uniestrl¢ted Unrestrlcted funds 2023 2024 Other income Intsresl receivab18 140 4.646 843 4,313 4,786 5,156 Exp•ndlturo on ral$lng fund$ Unrestrlcted Unr8Strlcted funds funds 2024 2023 Fundra181ng and publlclty Olher fundralslng Costs 328 710 Tradlng costs Opeoling charity shops Slaff G051s 132,632 240.013 120,471 216.243 372,645 336,714 Tolal costs 372,973 337,424 14.
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expendlture on charll8ble actlvltles Anlmal Welfare 2024 Anlmal W¢lfarg 2023 Direct costs Slart cosls DeP¢1311)Th and impairment Animal centre costs IBoarding eostsl Velinary fees, rehoming and ancillary eXnSeS Motor and Iravel Prinling, slalion8ry and adveris Sundry expenses 125,616 8,514 60,612 65,507 4,295 5.670 769 116,445 6,461 67.172 83,520 15521 2.034 2,078 270.983 277,158 Sharè o15UPPOrt and governance costs15ee note 91 Support Govern8nc8 98,138 17,064 86.532 16,754 386,183 380,444 Analys15 by fund UnrÈsiricled funds- general Re51ricled funds 386,126 57 380,444 386,183 380.444 15-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Support costs Support Governance costs Costs 2024Support costs Govemane8 costs 2023 Slaff ¢o$ls Telephone Rent, rates and insurance Bank ¢harges Bookkèeping and payroll Sundry Irrecoverable VAT 93,184 3,995 93,184 3,995 71.287 1,540 71,287 1,540 14141 35 14141 35 2,392 107 1,314 5.654 4.238 2.392 107 1.314 5,654 4.238 12521 1,588 12521 1.588 Ind8p8ndent 8X8minalion fees Legal and professional 2.940 14.124 2.940 14.124 2,800 13,954 2.800 13,954 98,136 17,064 115,200 86,532 16.754 103.286 Analysed b&lw88n Charitae activities 98,136 17,064 115.200 86,532 16.754 103,286 10 N8t movement In funds 2024 2023 The nèt tnovernont in funds Is Stat after ¢hargingllcredilingl'. Fees payable for the independent examinalion of the charily'5 linancial slatemenls Deprecialion of owned langSble fixed a$sels 2.940 8.514 2.800 6,461 11 Trustees Non8 of the Irus1888 lor 8ny p8fs0Tr5 connecled wllh Ihoml re¢elved any remuneralion or b8nefils fiotn the charily during the year. 12 Employees The average monthly number of amployees during the ye8rwa5'. 2024 Number 2023 Number 22 23 16
RSPCA MANCHESTERAND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 12 Employeès IContlnu8dl Employmgnt Costs 2024 2023 Wages and salaries Social security cosls Olh8r pen81on ¢osls 424,524 26.746 7,543 371,768 26.034 6,173 458.813 403,975 There wer8 no employ8e$ wh05e annual remuneration was more Ihan £60.000. Remunorallon of key manHg8ment personn81 Th6 r8muneralion of key fflanagetnent personnel was as follows.. 2024 2023 Aggre9al8 compensallon 67,153 61,673 Th8 cl)arily considefs the Key Manag8rn8nt Personnel lo be Ihe Centre Manag8r and the Depuly Centr8 Matlagei. 13 Taxatlon The eharfly is exempt from taxallon on its activities because all ils In¢oma 18 applied for charftsble purwses. 14 Tanglble flx8d z55ets Lfja8ohold land and bulldlngs Mulor vèhlclèk Total equlpm¢nl Cosl Al 1 January 2024 15.469 5.256 50,438 71.163 Al 31 DecÈn)ber 2024 15.469 5,256 50,438 71.163 DepreGlatlon and lrnpaSrment Al 1 January 2024 DePreallOn charged in the year 15,469 5.256 25.869 8,514 46,594 8,514 At 31 Decembèr 2024 15.469 5,256 34.383 55.108 Carrylng amount At 31 Dec8mber 2024 16,055 16.055 Al 31 December 2023 24,569 24.569 17-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 15 Stocks 2024 2023 Finished goods and go5 lor resale 1,469 3,001 16 Debtor5 2024 2023 Amounts falllng duo wlthln one year: other debtors Prepayments and acciued income 5,170 231,586 186,613 186,613 236,756 17 Credltors: amounts f8115ng due wlthln on8 year 2024 2023 Other laxalion and social Security Trade c1105 Other credilors Accruals and d8f8rr8d incorn8 4,092 6,269 2,421 10,585 5.867 21,949 2,844 10,435 23,367 41,095 18 Retlrgmenl beneflt $Ghème5 2024 2023 Doflned contrlbutlon schemes Chaige lo profil or loss In respect ol defined contribution $¢h8mes 7.543 6,173 Th8 ¢harily operates a delined eonlllbulion pension scheme for all qualifying etnployees. The assets of thg schem8 are h81d s8par8tely frotn those olthe charity in an independently administered fund. 18-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 19 Restrlcted funds The reslricled funds of the ¢harily ¢ornprise the un8XP8nd8d balances of donations and granls h81d on Iru$l subject lo spec4fic conditions by donors as lo how Ihey rnay b8 u88d. At 1 January 2024 Incomlng r880urc•8 Rè$ources expondod Transf8r8 At31 Dacembor 2024 Pe15 at Home- New EV Relioming grant 35.852 18,3701 27.482 1.143 1,200 1571 35,852 1.200 1571 18,3701 28,625 Previous yèar.. At 1 January 2023 Incoming resovrces R050urc85 expèndgd Transfer8 At31 December 2023 Pets al Hom8- New EV 41.850 15,9981 35,852 41,850 15,9981 35.852 Resliicled funds r81ale to an amount received lor Ihe purchase of èn Ele¢lric Van, less 115lh Ifansferred to unreslriled funds each year as a r8suII of a 5 year resiriclion on the us8 of the vehi¢lè. 20 Unr•$trlced funds- deslgnated Thes8 are unrestiicled lunds whith arg malerial lo Ihe charily's acllvillÈs. At l January 2024 Transfèrs At31 December 2024 Futur& rents on Anirnal Centre 150.000 150.000 Previous year: At 1 January 2023 Translers At31 December 2023 Futu rents on Animal C8nlr8 go.otx) 60.000 150,000 In the previous year Ihe trustees allocated a further £60,000 lo Deslgfioted funds for the provision of rent on Ihe Anima1 Centre. This is fell prudent lo do a5 the lease has 8 S year break clause. 19-
RSPCA MANCHESTER AND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 21 Unr•slrl¢ted funds The unrestricted funds of the charity cotnpri88 Ihe unexpended balano5 01 donaln5 and granls whi¢h are nol subject to specific conditions by donor5 and grantors a5 lo how they may be used. These include designaied funds which have been sel aslde out of unresiri¢ied funds by the trustee8 for specllic purposes. Al 1 January 2024 Incoming resou¥c88 Re50ur¢es expended Transfers At31 December 2024 To cov8r 3 years rent 371,970 706,420 1759.0991 8,370 327,661 Prevlous year: At 1 January 2023 Incomlng resources Resource8 expended Transfers At31 December 2023 General funds 328,640 815.200 1717,8681 154,0021 371,970 22 Analys18 of not 888ats b8lw8on fund5 Unrestricted Unrestricted fund$ funds general deslgnated 2024 2024 Restrlctgd fund8 Total 2024 2024 At 31 D8C8mb8r 2024- Tangible assets 24,482 303,179 16,4271 37.052 16,055 490.231 150.000 327,661 150.000 28.625 506,286 Unre5trlcted Unr•strlcted funds fund8 goneral de$lgna¢ed 2023 2023 Re$trl¢ted funds Total 2023 2023 At 31 De¢ember 2023.. Tangible 35se15 Currenl 8SS81sllliabililiesl 577 371,393 23,992 11,860 24,569 533,253 150,000 371,970 150,000 35.852 557.822 23 Related party Iran$8¢tlon8 Transacllons wlth related partles During the year the charity ent8r8d into lh8 following transactions with r81alEd partlgs.. -20-
RSPCA MANCHESTERAND SALFORD BRANCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 23 Related party transactlons Icontlnuedl The branch is a member ol the RSPCA N&lional legacy scheme under whlch the nalional society admlnlsler Ihe legaci8s 18fl to th8 branch for a nominal feg of 3%. Le9aci8s shown in these accoun15 ar8 n8t of th8 3% deduGled by the nation81 society. Th8 amount re¢eived Ihrough this scheme during the year was £36,894 12023.. £24.0011. Tlie branch al80 Iransacls with the national sociely by providing boarding 5eTvices lo animals rescued by 1118 nalional society in their region. The amounl charged lo RSPCA nalional lor these 5etvices in lh& year amount 10 £77.87312023.. £10.7131. Th8 balance oulslandlrt9 at Ihe year encs is £NIL 12023.. £NILI is Shown in Trad8 08blors. The branch puicha5e ilems of medical equlpment and other ilerns from Ihe nalbnal sociely. The arnounl charged by IhÈ nalional Society in the year amounted lo £1,324 12023.. £10,979). The balance owing at the yeaT end is £NIL12023.' £3,1391 and is shown in Trade Credilors. Cash absorbed by operatlons 2024 2023 IDeficSlysufplu5 for the year 151.5361 97,332 Adlustm&nt$ for.. Inve51rnenl incomg recognised in Slalement of financi81 aclivi118S Oepiecialion and impalrment ol tangible fixed assets 14,7861 8,514 15,1561 6,461 Movèments in working capital.. Decr*asèllinCaseI in 51ock5 Decreaselllncreasel in debtors IDecrea5ellincrease in creditors 1,532 50,143 117,7281 12.4491 1131.9441 9,485 Cash absorbed by ope¥all¢>n5 113,8611 126.2711 21