RSPCA PRESTON & DISTRICT BRANCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Charity registration number 232256 {England and Wales)
RSPCA PRESTON & DISTRICT BRANCH LEGAL AND ADMINISTRATIVE INFORMATION Truste8s Mr P Baxter Mr M Tomlinson Mr P Draycoll Charlty number (England and Wales) 232256 Ind8pendent examlner Champion TLL Limited 7-9 Slalion Road Heskelh Bank Preston Lancashire PR4 6SN
RSPCA PRESTON & DISTRICT BRANCH CONTENTS Page Trustees. report Independent examiner's report Statement of financial acllvS1ies Balance sheet Notes lo the financial statements 8-17
RSPCA PRESTON & DISTRICT BRANCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Iruslees present thelr annual report and financial slalemenls for the year ended 31 December 2024. The financial slalemenls have been prepared in accordance with the accounting policies sel out In note 1 to the nancial slalemenls and comply with the Charity's governing document, the Charities Act 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "kcounling and Reporting by Charities.. Slalemenl of Re¢ommend&d Practice applicable lo charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" Oblectlves and actlvltles The objectlves of the Branch are lo lo promote Ihe work and oblecls of the Society lo promote klndnes8 and lo prevent or suppress cruelly lo anlmals. by all lawful means. with particular reference lo the area of the Branch, in accordance with the policies of the Society. Publlc beneflt The Trustees have reviewed the outcomes and achlevemenls of our objectives and activities for the year, lo ensure that they remain focused on our Charitable aims, and continue lo deliver benefits lo the pukAic. We have complied with the duly under the Charities Act 2006 to have due regard lo public benefit guidance published by the commission. Under the Charities Act 2011, the advancement of animal welfare is recognised as a dlslinct slalulory charitable purpose. The legislation and the Animal Welfare Act of the same year indicate an acceptance by society that treating living Creatures with compassion has a moral benefit for the public as a whole. The Branch's animal welfare work, although local in nature. benefits society al large, and also aims lo help people in need with the care of Ihelr animals. The following section of this report highlights the Branch's main activities and demonslrales the benefit provided to the public. All our charitable aclivilies, as describeLf in more detail in the following paragraphs of this report, focus on Pfomoling kindness and preventing or suppressing cruelly lo animals, and are undertaken lo further these purposes foi the public benefit. The Trustees have consldered the Charity Commlssion guidance regarding public benefit and are satisfied that the Charity has mel the requlremenls as described within this report. The Iruslees have paid due regard lo guidance issued by the Charfly Commission in deciding what activllies the harily should undertake.
RSPCA PRESTON & DISTRICT BRANCH TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achl&vements and performance Charltable Actlvltles In 2024 a lolal of 173 animals were admitted163 dogs, 110 cats). The Blanch priorilised the intake of the most vulnerable animals rescued by the RSPCA inspeclorale188910 of lolal admissions). During the year 147 animals were rehomed143 dogs. 104 cals). The Trustees would like lo thank the animal centre staff and volunteers for their hard work and dedication throughout the year. Thè Branch has supported local RSPCA officers by subsidislng veterinary Irealmenl. vacclnalion and neutering for pets within the Branch area. whoge owners suffer financial difficulties. The Society's officers las well as providing education. information and advice) rescue animals in distress and enforce laws against the mislrealment of animals in England and Wales by bringing prosecutions. This work is key to 'Ihe prevention or suppression of crueSly' part of the RSPCA objects and promotes humane sentiments towards animal8 which involve moral benefit lo humanklnd as a whole. We also provide subsidised neutering and microchipping of companion anlm8ls for those in the Branch area on low incomes. This work helps to control animal populations and benefits those on means lesled benofils by giving them financial help to neuter and microchip their pets, thereby helping them lo meet legal requirements and promoting responsible pel ownership. In 2024 0 animals owned by individuals received subsidised veterinary Irealmenl. We offer free pel care advice lo Ihe public and respond to enqulries about animals locally. We also help lo reunite owners with lost pets. Tho public benefits through the promotion of responsible pet ownership. Wlhin the terms of our goveTnlng document, we support the National RSPCA and olher RSPCA branches. The Branch is indebted lo the many volunteers who support the Branch. We provide volunteering opportunities for those who wish lo support our work including in the branch charity shops and anim8J cenlre, home visi1Sng an(J fundraising. This benefits local people by providing the opportunity to make a difference, find purpose, make friends, reduce isolation. connect with their community and strengthen their Cvs lo improve employment opportunities. Wthoul these volunteers the Branch would not be able lo undertake the amount of animal welfare currently achieved. During 2024 the Branch was supported by reliable skilled help from about 80 active volunteers 127 al the Animal Centre 53 al the Shops), whose donallon of Iheif skills and tlme have a value worth many Ihousandg of pounds. Fundralslng actlvltlos The Branch has three charity shops in Choriey. Longrtdge and Penwortham. The Branch's anlmal welfare activities are supported by the charily shops, which remain the most important source of regular ino)me for the Branch. The Trustees are grateful to Claire Bradly Russell, the Branch manager and lo all the retail colleagues and shop volunteers for Ihelr continued hard work in supporting the Branch. We are also ir4debted lo the generosity of local people who donate goods and shop with us. The Branch would also like lo thank the stores and supermarkets that facililale in-store pèt food collection points, including Pets al Home. Morrison$, Sainsburys, Superpel Warehouse, Teseo and Pound Slrelcher. We also have collection tins in a number of locations across the branch area. The Trustees are very grateful for the tremendous support from the local ¢ommunily, who volunteer their time and donale lo the branch, allowing us lo continue lo help animals in need in the Branch area.
RSPCA PRESTON & DISTRICT BRANCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Financlal revlew The lolal incoming resources for the year amounted to £525,714 12023: £456,279} including legacles of £56,599 12023. £78,269). Expendilure in the year amounted lo £608,218 {2023'. £533,956). This resulted in a deficit for the year of £82,50412023.' Deficit £77,677). The branch holds reserves in order that the service level provided for animal welfare is maintained should there be a reduction in incomlng resources. Reserves in this context means funds that are freely available for the Branch's general purposes after all commitments have been mel. The Iruslees havo established a policy of holding reserves of unreslricled funds equivalent lo one year's charitable expenditure. currently this is approximately £385,000 (based on 2024 expenditure levels}. Al 31st December 2024 the blanch had general reserves of £438,855. Flnanclal Slablllty The Trustees will ensure that the Braneh continues lo have strong management lo meet financial challenges and lo ensure that the Branch remains financlally viable. Wlh a focus on.. Eliminating waste and unnecessary expendilure Exploring opportunities lo open new shops with potential lo increase ievenue Implemenlalion, if viable of gift aid in all shops Streamlining regular giving processes Investment pollcy The Iruslees have made the decision not lo invest in stocks and shares on the basis that there afe insufflclenl reserve8 that can be sel aslde for several years as stocks and shares are a long term Investment. Reserves ale therefore kept as cash on deposit. This policy is reviewed on an annual basis. Rlsk management The Ifuslees have a duly lo identify risks and review the risks lo which the charity is exposed and to ensure appropriate controls are in place lo provlde reasonable assurance against fraud and error. The trustees actively review the major rlsks which the charity faces on a regular basis through rgJular meeting of the Ifuslees which cover operational and financial reviews. The Iruslees also examine olhgr operational and buslness risks which the branch face and confirm that they have established systems lo miligale the slgnificanl risks. Plans for future perlods In September 2024 the trustees began a new recfuilmenl drive lo recruit a new permanent board. Unlike pievlous allempls lo allracl Iruslee5 there was significant response and. following interviews and meelin9s we expect lo hold an AGM in May 2025 when the branch will be returned lo tho ¢onlrol of local Iruslees. To continue lo rehabililale and rehome dogs and cats. priorilising animals most in need from the inspeclorale. To consider developing additional animal accommodation al the animal centre. To continue lo deliver and develop our provision of subsidised animal veterinary Irealment To further develop our charity shops, capacity and performance lo maximise income and to SUPPDrt the Branch aclivilies. Structure, governance and management The Preston and District Branch is an unincorporated charltable association and a separately legislored branch of the RSPCA, carrying out ils direct animal welfare work in the branch area. The branch 18 governed by the RSPCA branch rules and is responsible for raising ils own funds.
RSPCA PRESTON & DISTRICT BRANCH TRUSTEIS, REPORT (CONTINUED) FOR THE YEAR ENDE'D 31 DECEMBER 2024 The Iiuslee5 wlTro sèrved during Ihe yèar aiid LIP to the dai6 of sigiialiire ol the fiiiaiicial staleineiils were-. fvlr P Baxter Mr M Toniliiison Mr P DTaycoll bjone of the Iiiistèès has any beT)efi¢ial interèsl in Ihe con)pai)y. All of tha Irustees ale m8inl)ers ol Ihe company and o(ii(ai)tee to coiilribLilp £1 in the event ol a windii)g lip. The Trustee Fjody Since the iesicJnalion of 11)(". majority ol the brai)rlTr Iruslees in April 2018 Ilie affairs ol the Branch have b&en nianagEd by Ilir2e temporary Iiusloes appoiiiled by the nalioiial RSPCA. The tr es, iepotl was approved by the Board of Trustees. Mr P Drayroti Trustee Date. 4L&/,,
RSPCA PRESTON & DISTRICT BRANCH INDF.PENDENT FXAMINER'S REPORT TO THE TRUSTEES OF RSPCA PRESTON & DISTRICT BRANCH I rpport lo the Ifustppb on my ?xainin,Ilion of the linaiicilrl .lateiii8111s ol RSPCA Proslon & Disliicl Brancli Itlie cl)arilyl It)r11)e yeai. ended 31 De.cemlier 20?4. Ro5P()Iisibilitie% 8iid bijsts of rèport As thè. triiJlep:- ol Iliè. L1181ily YOLI ()[(! IP5wJnsiblo foi. the. preiJ&ialiDn of the fitlelnLILiI sldlèinenl-. in accor(Ji.Inr& willi I report iii riJsppcI of Iiiy exaininlI1on nl Ilie ch2rily'8 Iintsi)C.Idl -.IdlLiiioiils cairie(l i)Iil iiii(Ip.r 5eciioii 145 (Il Ihe uiider SGplioii 14&15}Ibl ol lh8 C.harili05 Act ?011 Inde.pei?cle.nt exaiiiiner's lal.ment Since 11)L cliarily % gross incoiiiL c4xr.eiide(11240,000. tlie ii)dei)oiideiit exLin)iiiei' 11)Iisl l.)e a n)(Jn)l)Ir ol rj l)Ofly lislitid li socIi051 14J ol Ihp Chaiiliijs Acl 20.11. 1 coiiliiiii Ilidt l a7 qlldlili¢sd lo undfvrlak? Ilie f3xaininaliof) becilL15e l illll ¢1 membpr olACCA, which is one ol thè listed bodies. Your attention is drawii lo the facl Ihal tlie ch(Irily has prc'parLd Ihe fii)1117cial ste11enienls iii accordéirice Kqlh Ihe Accoi)tLJd ALLouiTrliiig Prap.liik. we.rè Iioi ktapt in I'esi)ec'.t ()[ tho charity ds fFbqiiii-ed by se¢iioii 110 ol Ilie Charitios Act ?011. tho fii)411TrLliil slatpiyipiils do iiDI r.oii)i)ly¢ with the r1piili¢.al)18 requireTrionls roiirertiiiiq Iho fonTr and r.017lonl of rdciiiiièlll*lll 11)At 11)è liiidThf.Idl staièi))e¥ils yivp a Iriié afi(I lair view, Nvhicli is i)ot %lldtlec coiisiclpfed a- Pdrl of I have no canr.oinr aiiil liavo coime acinss iio olliei Iniillor% iii conneclioii wilh th8 exan)ii)alion to whir.li all&i)lioii P Sell ACLA j. JC oldlion Hoa(I Heskfrll) Batik Prhsloii LaiicdJhii-e PR4 GJN Dattr..
RSPCA PRESTON & DISTRICT BRANCH STATIMENT OF FINANCIAL ACTIVITIES INCLUDING INGOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted UiiroStrii'.tod funds fiinds uoriprul dpsigt)at?d 2024 2024 Total Vnre.st¥lGted Unrestrlctad funds funds geiieral dosigiiat&d 2023 2023 Total 2024 2023 Notes InLomo aiid entlowmeiits froi)i'. onalions and legacies Chaiilablo aeliviiiFIS ()Ihgr tradin9 aclivilies Ii)vestnienls Other incoine 163,f)134 3Jf7,223 1r)3,684 35/,223 142,308 307.219 20 2.511 4,221 14?.,308 307,21¢J 20 2,511 4,126 681 4,126 681 Total in¢ome 52J,714 )25.714 4Jf6.279 Expenditiire oii.. Raisiiig Iijnds Chafilable activities 1QO,9-17 384.860 190,977 411.241 180,171 326,189 180,17'1 353,785 32,381 27,596 'r¢)t&l oxp*n(Jlture 575.837 32.381 608,218 5(li.360 27.596 r33,95r) Nel expenditure {JO.1?31 132,3811 182,5041 150,0811 127.5961 177,6771 Transfers L)etween fLinds 130,J57) 30, Jf57 et movpn)ai)t In fuiirls 11 {80,6801 (1,8241 182,5041 150,5811 127.()961 I'17,6771 Reooncilialion of fun(Js'. Fliiid balaiices at 1 Jaiiuary 2024 519.535 6?1,657 1,147.192 570.116 654,753 '1,224,8ti9 Fund balanoets at 31 OeceinbLif 2024 438,85fj 625,833 1.064,688 519.53J 627,657 1,14 1,192 Tha stateineiil ol Iiiiandal activities incliides all gains and I0Se5 recogni%ed iii tlio year. All iiiGoiiio ai)d expenditLiia d81ivÈ) froin conliiiuiiig aclivilies.
RSPCA PRESTON & DISTRICT BRANCH BALANCE SHEET AS AT 31 DEcfMBER 2024 2024 2023 Notes Fixed <)gsets Taiiyil)l¢ ase1$ 15 625.833 627,657 Liiri'eiit as5els Stork% Debtf)I'S G,-.l) I l).4nk .IiliJ 111 hdnd 2(K) 2CKI 24.<J£O 516.99'1 427,000 463,258 542,141 CreditUl'S'. dlllOllI)ts f<i114riu dije witliin one year 18 124,4C131 122.CTr061 Net Ciuirgnl Ic ssets 438,8J 519, Jf35 Total *I550ts less cii¥ront li4bilities 1,(h4.888 1.147.192 Tho fiin(l$ of Ihe cliarity fje.i)LJf471 Unre%irictod liind%- desigiiated 20 19 4313,13SJ 6?¢),833 S1fj r)3,4 6?7,6Jf7 1,tK34,(488 1,141,192 Tho ai)Li21 rlaler(ienls werp approvecl l)y Ilie IrLisleès on r P Oraycolt
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMSER 2024 Accounling policies Cl)aYity iiiforfftatitsn RSPCA Prosloii and Disliic.l Branch is a local branch ol national RSPCA oroafiisaliol). It is coiili'olled by il's goveriiiiig docLimenl ¥vhich is Iho RSPCA bFanch rules ai)d is 811 Liiiincoiporalvd cl)driLy 1.1 A¢¢ountsnq ¢oiivenli017 Tlie finai)cial stateiiiei)1s havo been prepaied iii accordance with the chafily's governing doc.111)ieiii. the Charitie5 Acl 2011, FRS 102 The Finaiicial R?i)oriin(J ?otai)dard r?pplic8ble in tli@ UK and Republic (Il Irvland" I'FRS 102.1 and the Glidrili¢s SORP "Ac¢.ountino and Reportii)o hy Charities. bt<?len)ent ol Rec()nimended PrelC.lico applicabl@ to charities prep8riiig thoir accouiils In acrordGin¢.& wilh tlie Finan¢.ial Repoming Sl8iidaid api)licablp iii the Ul< and Republic ol Irelaiid IFRS 1021" lellÈiclive .1 January 20191- Thè charily is a Public Benefit F_lilily ¢iS define.d by FRS 102. Tliè charily ha Cash Flows. lakeii advaiilag@ of thè provisioiis in the SORP for chai'ities i)ol lo prep81& a Stktemant ol Thè finaii¢ial staleinents have departed fiDID the Cl)ariknes (Accoiinls and Reports) Regiilations 2008 only lo tl)e fvxlenl reqLiired to proviilt3 a IrLie and faif view. Thi5 dEparlure has involiipd Inllowing th@ Sldleinpiit ol Recomm8nded Practice lor chciiilies applyiiig FRS 102 rjihef than th6 version ol Ihe Slalomént ol Recon)meiided Practice whi¢li is refei'red to in the Reoula1501)s bth v4hich has siiice been will)di'awn. Thè linaniial slatenieiils ar@ pr@par8d 11) slerlii)g, which Is Ihe fLlllCtiondl CLirrenr.y of the ch8rily. Moiielary mounts in 11)ese liiiancial staleineiits are ro(Inded to the ii@a18St f. The fiiiaricial slalements have beeii preparod under the. hisloiical eosl convenlinn. The prii)¢ipal accouriling policies adoptecl ale sei oiil L)elow. 1.2 Goiiig conc&Yn Al the lime of approving lh8 finaiTrcial trlalemeiils. 1118 tfiislees have a raasonable expoc.tatioii Ihat the ch81ity l)as adequate resoiifLes lo coi)tiiiue 111 01)eralini)al exislefice lor the loreseeak)le lulijre. Thiis Ilie Ii'iJste.e.s eonliiiLie tL> adopt 11)e 901119 CQtic@rii basis ol accouiiliiig in pr6paring thr financi81518tem8nts 1.3 Cliaritable funds Uiiiesli Ictod lun¢Y% are evailable for L15e dl tlie discrelion ol 11)e Ir115tees in ILirlheraiice of Ihèli charitable ol)jectiveo. Desioiialecl liinds are oeneral ftjnds which have heen sel aside by Ihe Ifiislees lor SF)ecific pijrposes. Tliese ali be dtlsignatpd aiid Linde5ionciled <iS reqiiired. Reslrit.led Iiiii(ls are siibje¢t to specifi¢ coi)diliori.8 by doiiors or grantors as lo how they niay be used Tlie purposes aiid uses ol Ilie restricted lundb aro sel otil iii lh6 notes lo Ihp lirianeial slalemenls. Endowmenl lui)ds aro subject lo spacifte conditlQlls by donors Ihal lh8 ttapital mLlSt b? Inaiiilainèd by Ilie chaiily. 1.4 Inoome Iiicoine is rec.oyi)ised when Ihe cliafity is legally Fjiilitled to It alter aiiy peilorinaii¢e coiidilsoiis have be81i mel. Ilie amounts ¢an be measuro.d reliably, and il is probable Ihal ii)¢ome wil11)¢ I'e¢¢iveil. CasSi donations are recoiJnisÈd on reIpl. Olhpr do¥ialii)nb are re¢ogiiis8(l onoè thè charily lias ben notified ol tlie doiialitsn. unless peiloriTri8fi¢.e ¢oiidilioiis reciliire délerfal ol the a(i)oiint. Inconie lax iecoverablp ii) relalioii lo doiiali01Trs ieceivèd Linder GillAid or deeds DI coveiianl 15 iecognis&d at lh8 Ime of Ilie doiialioii.
RSPCA PRESTON & DISTRICT BRANCH
NOTES TO THE FINANCIAI_ STAI"F.MENTS {LONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
AcLOuiili119 pDIicic-!s
If&Ontil)IJLJtJl
l.gac.ies are reLDgiii.sed an r8calpl or ollTr•D¥ise if tho ch&iity has beei) nolifi@d of gn impe11diiig dislribLIIiL)Ii,
Ihe aihoiiiit is kii()wn, ¢ll)d rpc.o.ipl is exF)p.¢led. 11 11)e
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THC YEAR ENDED 31 DECEMBER 2024 Accounting policies Iconlinuedl 1.10 Financlal inslruments Tli& chrllily hés eleLled to apply Ihe provisioiis ol Secliaii 11 'Basic Finaiicial Ii)5lriimenls' arid Soelion 12 'OlhEr Finaiicl811i)slrLimo1)Is Issuos, DI FRS 1U2 Io rill ol its liiiancial Ilisirumtriits. Finaiicial 11151ruiMpiitS Ic rp retiagnisod iii tho charily's bFJS8iire shèel whgn tlie chafily beconies party to Ih coi)Ircgclual provisions ol the inslrtin)eiil. Financial asset.s and lial)Ililies al'e tsffsel, wfjth the net aiiiou17ts presented in Ilie liiian¢ial sialemeiils, wlien tliere Is a lecJa15y i)nlorLè¢ibl¢ riol)I lo sel oll Ihe re¢ocJriisefl aiiiounls <2nd Ihore is ai) inlei)lion lo se.lle on a T)et b8sis or to r&alise tho assot aiid sellle 11)e liability simLillaneousSy. Baslc fln8iiclal 8ssets B8sic fIna7claI a5sel which iiicludtr del)lurs and casli bank balaiic8s, are iiiilially IneasLif9.d al Iraiibacliol) price incliidiny Iransaclioii costs and ale siibseqiiL)ntly C¢irried al aniortised ¢tssi Lising Ihe effective inloi@st Inelhod Iinl6ss the arrai)geinenl Loiislilule% a liiiaii¢iiig Iransclction, wliere Ilio traiisaclioii is measiired al the preseiTrt valiie of lh¢ fiilure reccipts cliscounted at a iiiarket rate ul inl¢resl. Fii)aiirial assels classified as receivable viilhiii one yea( arp not Ic mortiscd. 47slc fliioii¢lal 118billties Basic liiiaiici&l liabiliti@s, iiicludiiig c.r&dilors ai)d baiTrk loaiis are initl8lly recogiiised at Iran%aclioii price LlS118SS Ihp airan(Je.Iiiei)I conslitlltes a lii?ancii)(J Iransa¢lion. where the (lebl inslrLJiiieiit is measlired &1 the present vali£& of tho luluro i)ayineiitb discouiite(J al a 11)arkel rale ol inl8resl. Fiiiancjttl Iidbilili&s clAssilied as payabl wilhiii oiie yo8r are not 8mC>ltlsed. Debl inslrun)enls are SLibsequenlly Carried al amortised cost, u51n9 lh8 8ffectivè iiiteresl rale melhi)d Trade credilgrs are obligalloiis lts pay lor good5 or seivices Ilial have héen &cqiiird iii thp oi'din8ry COLllS8 of operalioiis Iroii) siippliers. Amoiiiiis payabl¢ are classified as ciiirent liabilities if pjynieiil is dve williin one year or less 11 Iiol. Iliey <2rc i)resentcd as IiorF¢iirrLint Ii¢lt)ililies. Trade cr6)dilors are reLo(Jnisèd inilially at Iraiisaclioii k)ri¢e aiid SLibs8iiu8nUy mèasured at amort15ed cost LISi1i9 lh8 effective Interest melhod. Dereco.qiJitioii ol finaii¢ial li4biliÉios Finaiicial liabilities ar¢ dere¢ognised when Ihe ¢hariiy's ¢onlraclual obliualioiis expii'e or are discharoed or G3nr8158(1. 1.11 Emi)loyee benefits Thè cost ol aT)y iiiiused holiday entitlemÉ>nt 1% rocogi)isod in the peiiod iii which Ihts @n)ploye6's services received. Tpfminalioi) bei)efiiS are re¢.ognisecl immediately as an ¢xi)ense wlipn 11)e charily is demoi)slraL)ly coinmitted lo termiiiala the employmeiil ol sjii einployEÈ or to pruvido leriiiinalioii beiielil5. Clitical £1rcoiinting ebtimates an(1 ju<lgeinei)I In the application ol the chdiily's a¢¢oLllltino policies, il)p Iiiistees are required lo make jiiilgemenls, eStii)iates aiid c1ssi1lpl10nS aboLlt the cairyiniJ amouiil of asset% and liahilit16% Ilial are riot resdily 8pparEnl Irnin olhor soiirces. Tlie estinialQS <iiid associated assun)ptiofts are Ik1svd oil hislori¢al expLrience an(1 ollier laclois thal ere coiisid(41BcI to be relevant. Aclu811@SLiIts' Inay differ Iruiii tFiesft eslimales. The e51imales and Iin(le.rlying assLiinplions are reviewed ori an ongoing basis. Revisioiis lo accoiiiiliT)g e%liiiiales afa recognised ii) Ihe p8riad in which the estimate is revisad whe[8 Iliei r?visioii affects oiily thal P@iiod, or in Ihe ppriod ¢)f Ilip revialoli arid fviluro pefi()ds i'iherfr rpvision affer.ls bolh ciirreiit and ILiliiie poriods. 10
RSPCA PRESTON & DISTRICT BRANCH NOTFS TC) THE FINANC.IAI_ STATEMENTS (CONI-INUED) FOR THE YEAR ENDED 31 DECEMBER 2024 liicDmo Ii'tsi)I don&tions aiiil leuacios Unrestricle¢l fuiid% 2024 Unieslricle(I fLinds 2023 Ounalioiis aiicl oifts L8qL2LIEIS Grfiiils 4 Jf,?69 41,OJr. 78,Ili9 Z2,lJ84 61.81G 161.084 142,008 Grant R,%PI:A- rjoar lo Ooor Grant F>l1 al lionie 21,816 40,000 22,984 Ii)con)e ffolh ¢haritl1 L)le a¢fivilie$ Uni-osti-lcted Unifrr.tYictoil 2024 2023 Aiiii)Ic11 Lenlre 817Ic' ol (11)Iid8 269.504 27?,495 Anin)<il elii)i¢. and welfare %¢Jrvice.eJ pfgiyicled Iiiido.I conti'a¢l 87.719 34,724 157.223 Ii)come from otlie¥ Iradinu 11clivities Unrestri¢led u171esliibled 2024 2023 ruiidraislftg @venls 20
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Iii¢onie froin invcstments Uiirestricted Unrestrictpd f(Jnds furid% 2024 2023 Inl¢resl receivable 4,126 2,511 Other Income Unyestricled Uiireslricted luiids furid5 2024 2023 other iiicoin8 (181 4,221 Expendilure on raising fund$ Un¢eslri¢led Unrestricted fuiids funds 2024 2023 Fundrai%iiig and publicity Ollier liin(Iraising eosls siaff ¢osls SLlI)POrt cosls 44-1 1U6,842 8,401 165 100,628 11 Jf.490 'rradillg costs O[Jeraliiig chanly shops 75,487 55,0ts5 Total costs 1),9.17 1LIO,171 12
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THI FINANCIAL COTATEMENTS ICONTINUb.D> FOR THE YEAR ENDfD 31 DECEMBER 2024 Expenditure (Jn Ll)aritatrJle iir.tivilip.s Aninial cgiitrp 2024 2023 t)iroct <-o 01<7fF cost- 221.042 31,3131 91,179 17'1,949 Animil ¢arL 86.479 345.202 2 J( 2.0?4 bliiire of sui)pi>rt and govei'niiiiro Custs nutc! 101 Siipport Goiiornance 63.214 11.863 417,241 AnTily%is by fiJi)Il Uiiie%lriulofl fiind¥- gpnerdl Ui)reslri¢led Ilinds (lesioi)¢Jlecl 384,860 32,3131 326,18iJ 417.241 153,78i 10 Siii)poi1 Costs allocated Io c?¢livilie$ 2024 2023 63.214 17.?2r) (iovornaiice Cost 17,1363 80,44U 86,074 Andlyso(I ljelweon.. 6.401 7?..039 6'1,76-1 80,440 13G,U14 I'l Net IhovomLant 151 fiiilds 2023 TIILJ iiet n)ovon)&iil Iii funds is slGlt&il art8r chargiiiol{Lr¢ditis1fj1. Fpes1)ayal)le loi. 11)¥ iiidependenl exaiTriii)alion of tlie c..harilrfs findllclcil 4,020 E)ep(ec.Idtioi) ol owiied tas)gible lix¢rt ¢issels 32,381 13.
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEniBER 2024 12 Tnjstoes None ol tlie li IlSte&s {or any person5 ¢oni)e¢ted wilh Ilien)I received any rÈniiiiieration or LEnelits Iroii) Ilie charity duririg tlie y&ar. 13 Eiiii)loyees Tlie aYgr8go monthly iiumber of einploye95 durin9 IF1& yoar was.. 2024 NuMb¢r 2a23 Number Charilablo aclivilies Incon)e geiieralion 20 20 Total 23 23 Employiiient costs 2024 2023 Wages and salaries 3W,8<J8 346,788 7here w8r£ no employee8 wliose aniiual r&muneration was MO Ihan £60.000. 14 TaxotFOII I'hp cliarily is exempl Ifoin laxalloii on ils aciivilies because all ils income is applied lor charitable purposes. IJ Tanoible lixed a55¢1s Fivahold propeity Equiptneiitr Coiiiputèr Nlolof velilLIos Totsl Cost At 1 Jai)Iiary 2024 Additions 984,1/8 43.647 2.529 14,119 1,044.473 30,557 30.557 Al 31 De¢&mb&r 2024 984,178 43,647 2,529 44,676 1.D75.030 Dopre¢ialion ancl imyalriiienl At 1 Jaiiiiary 2024 Depre.ciaiion chai'ged in the year 38,4Ci3 1,2gs 2.518 14.012 7,866 416,816 23,416 At 31 fjocembor 2024 39.759 2,521 21,678 449,197 Carrying iimouiit At 31 QèLeinber 2024 598,939 3.888 62J,833 At 31 Decoinbor 2023 622,3 Jfs 107 627,657 14
RSPCA PRESTON & DISTRICT BRANCH
NOTES TO THE FINANC.IAI_ STAI'EMENTS ILONTINIJ&.D)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Stocks
2024
2023
Fini3hp.d qoo(Is and UDod. for re.S¢ile.
200
200
17 1)phlors
2024
202J
Ainounts lallii)!J due will)ii) one year..
Ti-ade delilors
Ollitsr deblnrs
Pi@Pciyineiii8 eiid accrued iiicoin
13,892
7.6J9
4.1100
111 C.roditors'. dlJll)Ullts f£illiiifJ dLt(4 Wltliiii <)iio ytrar
2024
2023
Otlier taxrilioii cind 5aci#I r)ecLirily
Ticlclo ciedittir
Ollier crorjiloib
AcciLJals diid dpferreLJ Iiiconio
1,7BO
1 d,627
1,23J
16.?.-12
2,69'7
4.521
24.4(13
22.6(
19 Unrestricted fuiTriJs- ¢lesign?le
I'liesè are uiirèstrie.tpd fiiiids viliiLI? are tnat•iial lo Ih@ chaiily's 8r.tivi118S.
Al 1 January
21124
Resourc.@s
exi)Ènded
Ti'ansfvrs
At31
DeLeiiil)er
2024
Flx@d Assets
627,657
132,3&11
30,5)r7
625,833
PrevioLlS year-.
At 1 ,lai)uary
2023
ResoLtrce
ex1)0ndtI
Tr
RSPCA PRESTON & DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 UnroslriLt8d funds The unreslri¢led liinds ol 11)e charity con)i)risp the Iinexpende(I ba1aiices ol doriations and grants whic.h are Iiot gul)jecl lts Specific ct)ndilions by aiiij oiai)ttsrs as lo l)obv 11)ey may be iised. Thiise iiicllide desigiiale(I lun(15 wl)icl) l)¢ive beeii $¢1 a.side QLII tsl iii)restricle(I liiiids by Ilie ti(Islpes lor specific purposes. At 1 J&nuary 2024 Intsoming resources Resovrro5 ¢xpen<led Iransfers At31 D¢¢einber 2024 General funds 519.535 525,714 {57fJ,8371 130,5571 438,855 Previous ye#¥: Al 1 January 2023 Iii¢oi))ing resourLes Resources expqndod Transfers At31 Deceiiit)er Geiieral fiinds 570,11S 456.279 1506.JiiO} lJrox)I 519,535 21 Analysis of net assets bgtwefjt) fui)ds Ili)restri¢led Unrestfl¢ted fuiids funds ggnerol ijes19tQd 2024 2U24 Total 2024 At 31 Dece)er 2024.. Taii(Jible assels 625,833 G25.833 438,8.')5 438.8JS 438,8Jf5 62 Jf,833 1,Q64,ts88 Unrest¥i£te.d Viirestrirled fuiids funds geiieral deslgnated 2023 Total 2.023 At 31 t)eGpiiiber 2023.. Tdiigible 8ssels 627,657 627,GJf7 519,435 519,515 627.657 1,147,192 16
RSPCA PRESTON & DISTRICT BRANCH NOTf.s TO I-HE FINANC.IAI_ STATFMF.NTS ICONTINL.IEDI FOR THE YEAR ENf)ED 31 DECEMBER 2024 22 Rel<v.d iiarty ti-tiiisaGtion5 Diiiin(I Ihe year as part ol Ilie brcincli lefjacy sc.l)èii)e, nel logacies ol £56.459 12023..£7e.2691 wei'e rpceived Irui-ii the RSPCA Natioiial olle1Y, <ifler chJigiiig a percÈiilag8 comiiiissioii for adininislratioii oli bohlL11 of lh8 A gr.Iiil ot r21.81612023".£22,CJB41 was i&reived Iluriijy IlTr frcm lh& RSPLA Nstiolidl ociety. ai7(1111¢111red exi)eII1diliiie Iv Ilie RSPLA Ndlioiial soc.iety.