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 exainin￿lI1on 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 a￿7 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 I0￿Se5 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¢ a￿se1$ 15 625.833 627,657 Liiri'eiit as5els Stork% Debtf)I'S G,-.l) I l).4nk .IiliJ 111 hdnd 2(K) 2CKI 24. 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 l knowii. 11)e legd¢.y lo Ireat¢..d a coiiliiiqg111 f15S8t. ExiiLJiiilitiii'LJ is fe¢.c>giiised oiTrce there 14 a leoi?l or coi)striictiv¢ ohli(Jalioii lo l1¥liislei' LJconomi¢ benty41il to a the oblio8tion c.ali br) n)er?. siJfEd reliaf)Sy. F_XPLiicliltiie i& r1,Is￿&1[i(.￿l by £iclivily. Tlip c.vsls ol cli activity arp niaile Lll) ol Ilie lolal of dirocl ¢osls and trbLlPPI)I I rD.4ta vihir,l) dl't> Iial atlrihLil2blp ID 47 ￿li1g1￿ ar.livily are appoilioiied bebNe.pii 11)0.s& aclivilies oli rj b3k.%lS o()1)51flenl will'i 11)p Lise ol Ipsoiii'(.'ès. Cenlial stafi I'.osl are cillorjclted 011 the l)fi¥iS ol lin)6} 41)eni, ind deprecialiun chai'gos are• ii Ino pcjrlion of the asset's Iise. 1.6 Taii(JiF)l*Tr lixeil asset5 IAnoible Iixtd are Iriilidlly nipis111'¢d al cost (11)d siib.8equpnlly nI￿a￿lir9d ai Lost or valiic?li()i), ri¥t ol DèiJreci81ion 1% re.Logni&-l)Il Js lo write uff th8 co81 or valLiation ol I>SJel8 less 111oir rè*ldLial valu¢pJ over tS)*ir Prephold pmperty F.qiiipinei)I Lotll5)Lilvr eciLiii?meiTrl Moioi. veliicles on cosi 25V/o oli cost 2i'io 05) I'e(Iiicinii balance rid the CÉiriyiniJ Vdliip ol Ilie assL>t. Lind is IL>cogniopd in ItriE K>lalerneiil ol Iin¢incial acliviliep, -palp pror.eeds 1.7 11111)airiiicnt of fixcd iissets At ￿(￿Cli re.porliii(i ond irfalL', Ilie rhai'ily rLJvie.w Ilie earryiiiij ¢llllOLints ol ils lanoilile. asse.lts lo detfr(mii)e *ls. Ih(> r¥2coveral)Ic' (Iinoiiiil ol Iliè asset lo e l.il Sloeks iloi".k,% are .EtaleL5 cil thv lowpr ¢)1 cost aiid CSlirnale.d splliiio pri¢e less costs lo ¢omplele arid sell. Cosl comprir&Jes diroi.'I rnateriJls £tn¢l, wheiE> £2pplicJblL, dir8LI ls1. Net reig114:_Ib1e. valiie Is Ilie estiri)¢iied .selliiicJ iifice Ipss all e4liinrile(l Losts ol e.fxiiplelior) dnd costs t(} b 7.9 1.'.ash aiid cash eqLilvaleiits investnieiils willi oi'igindl rriciliiriliLJS of IhrLa& i))onlli% or less, aiid l)aiik avÉTri'drgft5 Bank overdi'art= are sliowii 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 fIna￿7claI 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 &cqiiir*d 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 jul￿1￿ 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) 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,8ri deol(JllrtsTh?onlh IMon@y ali-¢J(l(ly %pLnl oii fixed asoels ciiid aro lioiiid fiiiiil5. 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