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 De￿mber 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 I￿rn 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 peo￿9 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 kin￿neSS 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$$e8
In 2024 we welcomed 331 new admlssions and found h0rn8s for 301 anlmalsl We look8d after a record numb8r of
Thursing qu8Èns and killen5 and animals whose owners were subje¢l lo court proce8ding5, ensuring th8y all
received a home-from-home experlence.
Our cat adoption rales remain faidy con51slenl, largely due to
unpreced8n18d nufflbers of kiltens In 2024.
We SI￿amI￿ned and dlgilalised our adoption pro￿$$, 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 donat￿n$ 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 ￿M3￿n 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$spon51bllltles and basls of report
A5 the Irusl8e8 01 the charity you &r@ r88ponsible for Ihe preparalittn ol the financi81 slatÈmenls in accordance with
the requlrements of th8 CharlllesAcl 2011.
I feporl in re8pe¢l of my examination ol lh¢ charitys financial slalemon15 carri8d oul under section 145 01 Ihg
Charities Act 2011. In carrying out my examinallon I have lollowed Ihe Dlreclions given by the Chaiily Commission
under seclion 14515llbl ol Ihe Charitiès Act 2011.
Ind6pendont ¢xamlnerfs statement
Since the ¢harily'8 gros8 income exceeded £250,000, the Independent &xamlner must be a m8mber of a body listed
in section 145 of the Charities A¢1 2011. 1 confiiffl th81 l am qualified lo undertake the examination b8cause l am a
[n8rn￿r of the Assoclation of Chartered Ceriified Accounlanls, which Ss one of the listed bodle5.
Your allenllon Is drawn lo the fact Ihal the rharily has prepared financial slalemenls In accordance wllh A¢¢ounling
and Reporting by Charities prep£ring Ihelr accounts in accord8nGe with the Financial Reporting Standard applicable
In the UK and Republi¢ of Ireland IFRS 1021 in preference lo the AtcounlSn9 and Reporting by Charilies.. Statement
of Recommended Pr8clice issued on 1 April 2005 which Ss referred lo in the exlanl regulations but has now been
withdrawn.
I hav8 completed my examination. l ¢onfiTm th81 no mallers have com8 to my allenllon In conn8cllon wlh Ihe
exarninalion giving me cause lo b8li8V8 Ihal in any materi81 respect..
accounllng records were not kept in respect of the charily a$ 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 balaTr￿s 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 financ￿al 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 prepa￿d 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.
E￿￿Owment 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 rnea5U￿d 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 p￿sented 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 de￿COgnISed 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
Sour￿5. The estimates and a$50cialed as8umplions are based on historical experien￿ and other faGlors that
are conside￿d lo b8 relevant. A¢tual results may dlffer from these e51im8les.
The eslimales and undÈrlying a5sumplions a￿ reviewed on an ongoing basis. Revislons lo accounting
eslimales are recognis6d in thè peiiod in which Ihtr estimate is revised where Ihe revision affects only Ihat
period. or in Ihè perioES of Ihe r8vision and future periods wh8re Ihg revision aff8cls both current and fulure
periods.
Income from donatlon$ 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 eX￿nSeS
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$ls
Telephone
Rent, rates and
insurance
Bank ¢harges
Bookkèeping and payroll
Sundry
Irrecoverable VAT
93,184
3,995
93,184
3,995
71.287
1,540
71,287
1,540
14141
35
14141
35
2,392
107
1,314
5.654
4.238
2.392
107
1.314
5,654
4.238
12521
1,588
12521
1.588
Ind8p8ndent 8X8minalion
fees
Legal and professional
2.940
14.124
2.940
14.124
2,800
13,954
2.800
13,954
98,136
17,064
115,200
86,532
16.754
103.286
Analysed b&lw88n
Charita￿e activities
98,136
17,064
115.200
86,532
16.754
103,286
10 N8t movement In funds
2024
2023
The nèt tnovernont in funds Is Stat￿ after ¢hargingllcredilingl'.
Fees payable for the independent examinalion of the charily'5 linancial
slatemenls
Deprecialion of owned langSble fixed a$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
DePre￿allOn 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 go￿5 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 c￿￿110￿5
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 donal￿n5 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*asèllinC￿aseI 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