RSPCASOLTfHPORT. ORIASKIRKAND DISTRICT BRAMCH ANNUAL REpoKfAND UNAUDITED FVIANCIAL STATEMEKfs FIJR THE YEAR ￿DED 31 DECEII8ER 2014 Company Registraknon No. (England and Wates} RSPCA SOUTHPORT, ORMSKIRK AND DISTRICT BRANCH LEGAL AND ADMINISTrATIVE INFORMATION Tru$ts•¥ Mr D Frow Mr P Gibson Mr R James Mrs S Jame5 MrPMag Mr J F Rimmer IAr J Trotlar Mrn R Trott Mr S Vlalllon DrDMWest 4 November 20241 Ch•rfty numb•r IEngl•nd and W•l•¥) 232258 Ind•p•nd•nt •x•mln•r Ch￿pth TLL Lk 7-9 Statkn Road H•¥k8th 8ank LOn￿$h￿9 PR4 6SN Royol Bank ol S¢odaTrJ PLC I SpinThn9fiolds Squgre MANCHESTER M3W RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH CONTENTS TN8tee8 report Kl•p•nd•nt r•pryt Stst8N*nl of ftnonclol ¥ctivS1185 881ance Ihgel 10 Note8 to tho flnandal statom•nts RSPCA SOUTHPORT, ORMSKIRK AND DISTRICT BRANCH TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEhl8ER 2024 The present thèk annual roport aryj fman¢ial 8latem8ntsforth8 yèar endèd 31 DoLwnb8r 2024. Thè firAndg18tstements have been prepared In actAx￿ *ryth ar£thntirYJ pol*i¢$ let cKrt In note I lo Ihg fm8n¢181 $tsleménts and cow wilh RSPCA Branth Rules, the thrfties Act 2011 "Aco)untsng ond ReporllThJ by Charikne5.' Sl8l&m8nl of Recommended Prath'ce ap[*¢￿0 to charftie8 prnwng thelr accounts kn aeeordance wlth the Financial RawNbng Slandard applK¥ble hi the UK and Republ￿ of Iroland (FRS 102r (effedve 1 January 2019 The RSPCA Southport Omiskrt & DIBtrlct B(8nch IB con81￿ 88 ￿ unSn¢orwated clwltabh 866odatknn ond e eparai8ly rg918t8rtyd trnnd) of tho Royol SDd8ty fu tho of Crwmy to AnImtt￿ (th• Sod8ty). subl￿t to hs Rults ft>r Brand￿. Thè ￿l•c￿ve5 of the 8ranch are to pyomote the V•tsk and 04•ets of th• s￿ty, to promote klndn988 and to pro¥enl or 8uppro88 to wlmalB, by al laWfi￿ means, with paitcutsr rèfaMnc• to Ihg of the Branch, In a¢xcrtdan¢x ￿th pC41C￿ Lrf th• Sod•ty. Gonerql a¢Xlvlfj88 for 4chlevlrYJ the obloL*v•s arg opwabrffl of the Bionch anlmal C￿tro near Soulhport and an nlm81 rehatylttallon & rehonkng wJgf8mm•. On we may offw fin8rKt810S6btwKo loward8 tha cost of vetsrinary trealmgnt for companion tha15 whwe owmrs ￿ unth to moot the UJBt. Thts tr￿t*08 have ppkl dup regord to guldanc¥J Svathryd by tho Chwlty CoNths8lon In do(iding %thal a￿VIt￿4 th• challty SIK￿￿j undfjrtak•. A¢hl•v•m•nts and P•rfomi•b R•vl•w gfA¢tfvlil•• •nd Publk O•MIIt Th• Tru$tee8 havo rov1tr4¥•d the tyjtcrn and athlevemonts kn th• y•af to en$ur• that tFw remain focused on our chartt8ble 8kn8 8nd wlbnu• lo th• public. We Iwe CA%nF41ed with the duty undw Ihe Charlb'gs Act 2011 to hav• du• regard lo wblk b•n•fft guldane• wbll*MI ty th• Ch•rfty CMimlsslon. Under tho Charlll•8 2011, the HdvarK￿nent of ankn￿ w8ifar• i• r•C0anw￿ a8 a dL*inct #tatutory charitable purp08e. Tho log5s￿l￿on and Iho Anlm81 Woif8re kt of thfr 8am& year indlcatg an 0￿p1anc4 by 80cffjty Ih81 treating IlvlrrfJ uealures wlth cc¥npe88icn has a mor•1 benofft forthe wblc as a The Br8fK*'s anlmal *dfar6 th 8ltrwJh bx41 kn nature. bw*fft8 Sodoty at I￿. ond atrns to help peoplg ed with tho core ot their gnimds. Th fOlk￿VIng Se￿n ol Ihis réwt IMghlvJhts the L*wlly'8 mwn 8clivilie8 and d8mongtr8to$ th• benefft &VDvided to the publK. M of our charitabie aclivrtiey focus on womolwwj k￿dnesS and pr•¥enting or 8uppro88lrwa cruelty lo 8nim818 and arn undtytsk￿ to fvTther purp0808 for the putllc bwfll. The TTus¢e•¥ hov• C4Jngldored the Charity C4Thmlss#M guKknce regarding pubk b?￿fil and arn 88tisf*d Ihgt the m•t th• roqukomonts a¥ dg8uI)gd wllhln IhL• r• We 8UPP)rt our local RSPCA Insp8clorJt• offlcws by glvnw priorTty to accepting Itx)50 ￿malS mosl al rtBk and. followlng rehabilttatlon, findlng them 8Uitab18 Thè Sc*XK$ Irw8cty81• resujes anlmals kn distr888 and enlcrt88 L9W5 agalnst thg mlstrgalrn8nt ol anlmalg In E￿jIand ant1 W8188 by brfnyng pros@￿tiO￿. Thls w(¥k Is k9y to tho prevention or suppre￿*lln ol part of the RSPGA oL¥•#s and rrnio*• hun￿ne •antlm•nts t0￿rdS 8nlm8ls whlch Invofvè nw*l b8néfft to humanklnd 08 8 vh)ole. RSPCA SOUTHPORT. ORMSKIRK AND DISTRICT BRANCH TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 All animals in our care rBceive vetWWWry SUPFrf vacdnatknn. nthng and miryothippiw ￿lor lo ￿hornIng. Thls dU￿S the inckle￿8 orKI swe8d ofdiyeBs8 l* b contrd •¥rMI PJPlttabry￿. W• offerfrng athco on pet c*• to yomo* resrthslt￿o pet owThr8h¥i and th• wbl To help ra186 th9 in¢(*no nethd to support aclvlti88 tho Br￿* opwatwj 8 charfty Shop In E8slb8nk Str SoLrthwrt. t)urfng 2024 tho 8r8nth conthu*¢l lo b9 ￿ a(Alve 8UPF￿•r ol th• RSPCA'B Fc*>J Bank app•al provldlng both t4on8llorts ol fc*)J lo help pet ty¥n•rs In thè lot4 aroa and ts use of slow lackn èl tho #nlmal centrg and In 8ddillon made ¢Jr8ct donalons of vt l￿d to S￿th￿l Focrfl Bank (part of the TfU88ell TnJ811 to halp 8L4Wt local pel owners ￿ ww8 slruggliNJ to feetl pts. We offer vdUnt•erkn￿ opportunths to P90plw frcrfn all sect￿$ oftr* convnurwty Ytho wsh lo supwl our work In our anlmal c8nlr8 and tharsty shop. Vc4unteor rol•B Inc*￿18 TnJsie8thp, geNJr81 ￿•m•1 taro, (¥t SOC48158811th7. dog walkjng, f08knr caro, r¢l•il a8￿81an1$ (In bcth ojthmor 14drKJ & d•8trSbullon rd•i} and fundrnhlrvJ role8. r ¥olunl•or8 mekè 8 01gnffi￿n1 lo tho care orth8 thyth, bth thrL￿￿ d￿cl anlrrd fadng ￿108 aThl by securirg vttal fuNJ$ to $uppJrt the overal OF￿ati[￿ of th8 Brwth t*hoth•r Ihmugh the Jhop or othgr fundralslng actlvllio8. Th8 Trusteés, 1hom80fv88 01 ¥Kkntew8, we fi￿1 •PFrnfAatfv8 01 ts t¥n• and dedKatlon of voluntoern wothlng in 811 aspects of th• Brarth. Ov•rvl•w 2024 wa$ again a G4alengww y•ar for lh8 BrarKh whkh saw thangoB In pernonngl IndLdry th• appointm•nl 018 de¢y￿al￿d fosiering ¢oordln8tc¢, new 8dditiong to th¢ TnA1￿ Board and 8 r￿￿￿tIOn In 8nlmg1 numb8rg du8 In part lo lh• need to tr8in new staff bul the Impacl of to th• RSPG4 IrWral?'¥ scope of ￿rvIC• whlth rnsulted in fewer arMma18 hing près•nt¢d lo Ihe Branch. RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Intsk• & R•homlng In 98rly Marth Ihg Bfanth gppolnt8d Lily okkin￿ as a dedlcat8d Foster CA¥)rdln8tor to ovèrseè the conlnued growth suw)rt of th• fosl8rfng thme arxl kn th1$ r(A8 she has a growlh in the number of 8nlm81s placed In lost8r ¢>f¢ whether on 9trth4emi fostér ¢yon a fojtef lo W baBi* This h*B many benofits in •upwrUrvJ tho rohabilialth of #K*O 8nlnxl8 that caft￿1 8d•pt to tho 8nkn81 ènvlronmenl aThJ18 a180 parkuLgrty IMp￿￿t Wh￿ lo tha dawlopm•nt and 8oc481188lbn of youNJ anlmols such 88 ènd kittens. Thg Bronch •voraw 20 •nknats kn fo#w carn •t Urn• On￿￿ Iho yoor wjth 21 It￿m91$ (17 do98 8NI 4 cats) In f08t•r cwe. In 4ddlUon to gf(W￿ Its ¢)wn fosiw 8thme tho Branth haB also cznlknwy to 8UPPtyt tho d8¥•lcynonl of th• rxt fo8torhg 8thom• at cdx parbw b1￿Ch. RSPCA Lanc4ahlM E88t Br*th. D•8F#'te the har(1 ¥4t3$, 185 I rohomed compartd to the 336 animth {126 210 call) 1•hom￿ in 2023. 8 16.7% f•U th• y•ar. Th• 8rBnch'$ lo¢u$ r•malrA th08• ro•oAd by th• RSPCA I￿Pe¢￿t6 and •• • con•ew•nc• 11 dts8• nol ncymaly ￿e¢pl Anlmth dk•¢l frwft tho puN An Inevttable c¢n8equence of 8￿P1￿ h￿dredS d ¥i¢* inh¥ed, abandoned abused anlmalB Is that Bom& cannot bè guccessfulty r•hèblNtat8d and lo$1 y••r 37 Iwd ￿th￿￿ll•d on veterln8ry or behavlouial grtyAs comp•red lo 38 animalj in 2023. Th• Branth continua8 to contrad a blo(* ol ten pens lo Cats Proteckn and th8 TrU8t￿ rgmain grateful to our partnor ¢horlty lor tho conlritMJlbJn Ihii provid•s Iho (y)•ts d the 8nlTh*l ¢ontro. Fdl¢y•syng Ihe terniination of tho leg88 by NfyerscoLWI Vets last Sethmber, Ih Boèrd hfj￿ b••n conlldertng lJo•t to tha fomwr ￿t￿1r￿Y dlnlc and whgthar to conlnu• a8 a votsdnary 18dNty or eonBbd•r velcylng the buil¢Jing for some other 8nimd wellarn purposo. RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEIABER 2024 E•tb•nk Str••1 Charlty Sh*)P La$t year VM8 a dllftcult year for E8Stb•nk Streat shcp, was lemporwty dosed In Octc&•r 2024 due lo 8t8fflry16SU8B. The c4Ynt4na1￿n ol lalbng S￿88 (d(rh￿ 12.2% to Lhe of SeOemb8r 2024), ywtigsed co61s lup 20.5%) and tre rowlllng d￿lIn0 In profftoblllty (down 39.4%) promptod the Boord Io u80 the oppc¥lLmlty to rav1￿ tha fu￿r& Vlabllity ofthe Ea81b8nk Stro01 th8rty Bofore reachlng a tho futtwe dth• Boonl &xwidornd th• dwraphy ofth• arna and tho fact thal the mow I¢w8rd8 a nwo hosplfoNty based and n￿￿tradItIONal rbtdl mod81 In the immadlalo area had Impactsd on thè $frM)p'$ tr4dltlonal customer bam And th* polentw Iirwl (rf the ￿n9 p•doS¢rtonlsaUon of the tm C8ntre WO￿ dwnn81 podastrlan trafflc awayfrorn thè 61w. Th• frustffis th (xJn8ld9rwl 8 wl¢Jgr ￿8￿ ol th• Ind￿1￿9 tharyos to ljoth the tradln9 & 818ffing hourn in a bid to furthw Mduc• costs. but oven th suol fa¢*or8d into budgot lorec48ts th• 808rd wa8 not convlnce¢J that th98e woul¢J wekl suffldgnt bxo lom Improvèm•nts In thg pOrform￿¢• of the shop. Th8fefore kn1818 2024 dfflkLIt deowi w86 18k8n lo doso Ihg Slw, sgm Iho Pf•mls68 *)d rolnvoot iho monlo8 rai$od Into th• anlmal contr8 and this deli￿On WA8 in¥kn*nled in the first quartor of 2025. In doling the th¢¥1 tho Board %￿Ul￿ l*e lo a¢kThy* th• tf•m•ndtyJo •fftxts of thow staff and volunte•r8 that )mpri8èd thè retail ieam over many yearn and in pwbcLdar th•nk shar￿ Ccdl (C￿rIty Shop m•n•￿r) togethgr th 8 8mall bul loyal band of wlurrteers who oversaw Iho dosurè ol thé shop. Branch AdmIn￿tr￿0￿ & M•n49wn•nt Tho la81 y•8r saw the trying d•vdopm•nl of p￿tr￿￿bIp wllh the RSPCA L•￿shIT￿ Ea$1 Branch Branch. Jam•s Stoven$ (Chlel EKgculNe Officer) wc*ks ift hh CEO r(4e acrwJs lh8 ts¥o branchè8 8nd 1$ ¢J)n8t4nltv hoving to r•bdarKe N• MPLyA￿lI11t1￿ and prhJth• lo l>)th pathw8 ￿ ￿P1¥y19￿. Thlg haa In tum placed mcn rg¥pon$bbllity on s￿￿0r mtrb&gmnt tsam: (Anlmd Care Manager) nd Sothle Hubljle IBu•ln6s8 M•n•ger) IK4h ol wtKyn sl•ppd the •d&￿I rtwllgng•$ th1• Pfe8ent .Thank Yots The Trugts•s W￿ld Ilke lo Ih•nk dl •taff •rKI Nnlunteern for Ih8tr harrl wLxk and dgdkatkn durlryd 2024 wlknjul whom tho Branch wouhj not have been able lo much r￿ded Bnimal weware swvi￿•. FIn￿cIal The tolal incoming rèsourcts for Ihe yoar a￿￿UnI9d to £431,045 (2023.. £654,6521. kKknflng199aci06 and grants DI £99,671 12023.. £336,188). EyrNJilwv in the yaar amou1￿ed to £554,181 12023.. t49T,6731. After realised galns ol £01112023.. £1,417) lh• Brnn¢h rwdod a d•lldt for thè 01£123,136 (2023.. of £158.3961. IWhilsl incomè again excA88dgd budgot pre(k1W￿8,I09a￿ets & grants £236.517 or 70.4% dovm on the prewou6 ye¥. Ihi8 f81110g•th•r wlth incmasod oparnllonal e08ts, up £59.508 cr 12% on tho year. r•￿￿ted in 8 dgfic of £123,138 whlch was gqulv8fent to 22.2% 01 OFwatiwl expeTrYrturn for tho yg4r. The Tru8t•e8 ¢￿1￿n￿& ￿ ¢aroW mon•3e fvndl and the pB8t yw ha8 soon thang•s IntrfyJL¢ced to fvrthw improv• fin¥ncig1 reporting across the 8rarKh and ensure the Tn￿ and Managern￿l are bett&r obl9 to make infrnd deciwons before o)mmtttknw to lubse spendws. RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 R•*•r¥•• Polky Thg Branch holds rn8eTha8 In ord¢r that It8 anlmal weware w4k88 ¢xn bo m8ntsined sh￿Id Ih&re b8 a rnouction in incoffling résour￿. R•8•r¥•s we those fiJThJ3 thal arn frgdy avamablg for goneral purFQSOS and arg Th• Trusto8s have e51abllshed a of unre*lctthl r袢N•s oqufvoknt to at10o•t 18 monlhg of charftablo •xpoNJlur•.' b•#•d on 2024 oxpgndilurglgvols tr¥5 equa10B lo £770,2￿. AS al 31 Decembèr 2024 thé Branth had umstrkted cash rn86ry88 of £725.691 or 17 n￿nthS op6rèttng co8ts, b•8od on the tsrgot reserve figure. Th• Tru8ts•s fvviow t￿8 to gnsuro tsre are sufflclenl rgserv89 to moot all 4abHS1108. Pl•n• lor Futur• P•rtod• Th• m¢xt imm¢di•fy oblxtlv• of ts ThJste•8 l• for ts 8r4nth to 4*ln s•¢xr• a fvii fNe year uncondltional Ilcgnce from the n8lional Socigty (the ¥nimo1 centro b re&cen8ed every five year8 Wth ongc4ng annual Sn8P8ttion81, tknout fj anknd cantr• c•nnai opmte. The rth¢on8ing vl811 orfglnaly St*￿th￿ lor late 2024 h•8 be￿ dthry•d unlll lats 202Slearty 2028 p•ndlrrfJ the intwpauction of now RSPCA licen￿n9 condit1￿. The TNslees ar8 in IM proce88 of Cl￿p1￿ting Ihe repalr rofuthhm•nl of th• ohj l>uNding lako Go81 Shed) 81 the front of tho propety lo pyovlde #n intemal eX￿d￿ wea for r￿￿? dw. An hM81 fvnd of £30,CW ha8 b••n d•slgn8t•il lor IhLg tssk. To 8Wore the r•d•vékJpn*nl of th• lrym•r MyV•l8 Vetthry dlnk et th• to tho 8lt• 88 è d•dIcAt￿ puppy Iodllty and. should Ihls procted. the r8kt•tkn of th• room Into th& old puppy block. Obvbusty these prol•cts w8 dopondont or¢ RSPCA li￿$￿ whs, ot40in¥rd •ppropriit• 4ukn)rity kl8nnlroJ Fwml68bn 4nd CLvkng tho funds. commen￿ the proc•is to be¢cffie a Charflabkn In￿￿￿819￿ or9￿1$atth (Clol whh* offars addlllonal protectlon$ to th9 8r8nth and Board of TnJ8te68. Over the wt y••r¥ th• Sod•ty Is h•Wng support branches wlshlng lo be¢om& CIO8 by not onty m&klng * ccntrlbuuon lo I￿ Ftyal costs knvc4ved also worklng ¥￿th th8 Charlty commissi￿ to fadlltate the prca6& Contlnu& to dfrveicp p8rthershty) w•>*iTrJ, ¥tt*ther dlrecdy wlh thè RSPCA Lancgshlr¥ Eo$1 ￿anch, wilhin thg framework ol the North West Anlmd Group INWAG) (Y partldpaUon kn thè RSPCA NW Règlon Dog8, Oay ￿1, lolnl RSPCA evwrt brfn9YVJ togelt*r twrthes from 8tros8 r￿￿on wlth c•lg8gue8 from the Notional Socl8ty. Obl•ctlv•• fot 2025 to 56wr8 8 thJrth8r fva ymr urwthal IKenc8 for Brnnch ￿lMa1 frcrfn thg natb￿l RSPCA to ¢cThpl•t• tho Irfu￿15t￿n•fil of the ohj 8tatrlè bloc* and it8 repury*Jging •¥ •n knt•m•l do9 •x•rC1￿ area to thfj red9v￿m￿t of v8i•rlnary dnlc 8$ • dodlcatgd puppy un to ccfilnue to dB¥eknp intemel and exl•m81 p8rtner5hips to monitor tr* sustsinability of Brnnth can cffitir￿ lo rnakg a kVJ8th Impact ￿ bc81 anSmal welfare [ffti￿On RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 8tru¢tur•, Gov•m•nc• •nd M•n•g•m•nt O¢y4•mlng O¢cmnt The chwlty Is contrcll•d by It¥ tyMmir4J Ihg RSPCA Br8rLch Rules 2012 (Induding SUb￿qUent amgndm8nl81 and18 an ￿1n¢(Wat￿l ch•ibty. Ch•rlty Con•t11￿10￿ Th• Socl•ty for Iho Prmnlknn of Cn* to Anlmals I￿nded In 1824 aTrJ gr8nt•d tho W. profLX ty Qu• Vicloria in 1840. The current con$lilution ol tho RSPCA was ¢7eated with the ol thg Royal Sooety kjr thg Prov0nlSon of Cryelty to Amlmals Act 1932. Tho work of tho Scdety Is govwned by the RSPCAAd afyJ by th) Rulas of tho Sttlgty. Mgmborshlp of tho Soc•ty 18 by 6u￿￿￿p1kn. Th8re havo been no chang88 In tho oblethves of tho Charlty sirK& th• ￿$1 annual r8w)rt. i*ynl••tlonal 8truthv• The Brnnth ts govern•d by a TDJSt•• Board d•ct•d annually at tho Brnnth AGM. Thly h4¥• IrKIMdual and colloclfve resp)nsl￿tity lor the managemènl ol the Branth and ils and. subj￿1 io overnll suwTh161on of Iho s￿lety. th• Trusteu control and monllor al o￿lat￿n31 matter& The Tru8ts0$ ￿h￿ rggular nx•th)gs al whS¢h d•￿￿onI r•3ardty h B￿nCh Ore m•lg. Tho daWTrd8y Tunnlng of th8 branch ig overseén by lh6 Ch*1 Exwwtive Offrer a￿1 manag•n￿l tsam vhlh JUFWI from thè RSPG4'5 8ranch Partner8hl>s man￿r. The IN*e&J who •orved durlrvJ Ihe year wxl ￿ to th8 dato of of ts fiMnci•l stat8m•nts were.. M8 8 M 8rènd SA Corblshley rOFr Mr P Glb8on MrR Jam68 Mr6 S Jam08 Mr P MBgulr• Mr J F Rlmmer Mr J Trotter Mrs R Trott•r Mr S Walson DrDMWest (R¢s19r￿ 23 Fetrfuory 2024} (Re￿9n•d 10 J￿Y 20241 4 Novombof 2024) RSPCA SOUTHPORT. ORMSKIRK AND DISTRICT BRANCH TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Ri•k Manag•m•nt TN$teos hav• a duty to id•ntty and rovlèw tho rtsk5 to which the Branch r4 •xp0￿d and to •n6ur• 4pproprial• controls 8f& in place to provKle reasonable J5suranco #ga5nst hud and error The Trusts•8 aCtN•ty •xan*n• the molor rl8ks whl¢h th• 8rnnch fac￿ on a r•gular bosv6 Th•se ￿•1 operational and flnanclal to •nsur• sytst•ms ar• in pkn¢o to M￿gats •nd manage vJxposur• to slgnlflcgnt tsk8. Key M•nag•m•nt P•r•onn•l During the y•Ar, tho TNste•s. d•l•gat•d the day-ltrday f•8ponslbllty for thè runnifig of tha charity to the following S•nior M•nagem•nl T•orn {SMTI'. J•mes Sleveni- Chi•1 Exocutfv• Offi￿r Sophie Hubble- Buslness M8nag•r Anne Mrtchell-Anirnal Care M8nag•f B•￿T￿Y FwKett- Ch•nty Shop M•n•gerlr¢¥lgn•J' 22 Odrt*er 20241 Th• TN•tsès and SMT wer• supportod by tho folkiwng br•n¢h support $tsll frtyn th• N￿{On•1 So¢ioty'. D•nise Kl¢C•b¢, Brnnch Partn•rshlp Manag•r 4)proved by order oflh• eojrd ofTrust••o on g Jun• 2025 ond svJned on its behalf by. èst Tru•ts• RSPCA SOUTHPORT. ORMSKIRK AND DISTRICT BRANCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA SOUTHPORT, ORMSKIRK AND DISTRICT BRANCH I rewt lo the Iwstees on my èx8mlnfiti¢￿ of thg finan(>al 3taterMts of RSPCA SouthwL Ormsk*k Dlthct Bro￿ Ilhe ch8rltyl for th6 year ended 31 Dec4mber 2024. R••pon•lbllltl•* ¥nd ￿15¥ ol r•port As the Iru$tse$ of Ihg cwty you are r6spMgit40 for lh8 Nop0rn1k)n of Ihg fflnancld gtatomerts In aCfJ)rd#n￿ with Iho requlremènls ol the Charlties Ad 2011. I r&port h r•8F*¢t ￿ my examlnawon of the dwty8 flnandal slat•m•nts canled out urKler secllon 145 of t Charttles Act 2011. In carying my ex¥minaliM I have fdl(hvèd the Dkoc*ions given by Ihg Ch8dty CtJnm186ion under 14515Xbl of th6 charit￿ Act 2011. Ind•p•nd•nl oMmln*s •tat•m Slnc8 tha charlty's gr088 Incc4n8 exceed￿1 £250.0￿. th8 IrKl8pend8nl gxamlnor mu8t b8 a membar of a body fistsd Section 14S of th8 Chariti83 Art 2011. 1 conth that l am qu8lrfi•d to undwtake th& examlnatim bec4u8e l 8m m•mb81 olACCA *thkh18 om olth•118t•d tx)JlgJ. Your att4nllon kn drawn to thé fact thal lh• ¢h•rtty ha8 pware(1 th8 flnanelai 8t9t8m￿ts In fvc¢ordw¢e wlth tr relovonl vor8lon ol the Stslemnt of RécommeTrJ•d PraG1￿4 ¥F4kablo to charitie8 ￿paring Ihgir fina￿101 6tatsments In 8c¢ordanc8 ￿th tho Flnmndal R•p)ffjThJ Stsndwd apF45cab19 kn Iho UK ond Roput41c of Ireland IFRS 1021 in pretsrence to the Aco)unllThJ and R8porUry by Charitb8$'. Stat•menl of RerpJmm8nd&J Practlc8 Issued on 1 Aprll 2005 whkh Is r•f•rr•d to In the 8xl8nl rnoulalions bul has now bwn wllhdr•wn. l Ul￿erstand Ihal thls has bgen dong In ordor for tho flnanod 81otgments lo wovklo a true and lllr 7I8w In #t￿ld￿￿ wllh UK G•n¥rally Accepted Accountlng Prac11￿. I have complelod my ex￿1n￿lIOn. l (>Jnflrm that rn mAltor8 ha¥0 Cl￿ to my Att￿￿On In LI)nn￿on wtth th• ex4minution giv￿9 mg c4u¥e to belleve thal in any material regp9d'. ac¢ounlin9 record8 were not kept in r86pect ol the chaiity a8 reqund by 8•¢th1 130 of Ihe Charfe8Aet 2011. tho fingncS018latements do not accord wllh thos• racor(l$', or Iha ftnfjndal 8tatomonts do not compty wilh the 8WIC8b￿ wukements eoneeming the foTh and content of finandal statsments set In Iho Ch8th185 IAcwLmts and Rep)rtsl RogulaUon8 2(PJ8 othèr than any requlrement thal the financial p¥• a tnw and fair view, Is a matt8r cr￿￿d￿red as part ol on indep8nd•nt exomlnatth. I h•ve no conwn8 and hav• e(xno 8CnJ88 no other rnatt•rs In c4Ymckn vAih th• gX8mlnglhJn lo vthlch ottenth shujld be drawn In thls report in orderto enable a prop8r undarstanding of th* ffftanty81 statements to be reached. Champlon TLL Llmit•d P 8dlACCA 7-9 Station Road Hesketh B¥nk Preston Lancashir8 PR4 8SN RSPCA SOUTHPORT, ORMSKIRK AND DISTRICT BRANCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME ANO EXPENtXTURe ACCOUNT FOR THE YEAR ENDED 31 DECEAIBER 2024 UM••lI￿ Unv••trl¢t•d R••trfct•d fvnd• lund• 2023 2023 Total 2D24 2023 Incom• from.. Dwtions and1098cI•* Charftable activiti88 Othgr tradlng actlvlllg8 Investments 117.887 194,433 I￿.763 11. 351,883 155.791 140.010 351,883 155.791 140,010 Total Ineom• 431.045 054.852 Exp•ndllur• on: Ra181ng ftsnd8 40.861 513.520 39.9S5 454,718 39.955 457.718 Tot41 e¥pe￿OI￿re 554,181 494,6n 497,673 N•¢ Inv•stm* 13 1,417 1,417 N•t Intam￿￿•xP•n(￿lur•1 and Mo¥•m•rt In funds 1123.138) 161.398 13.1￿0) 158.398 R•conclllitlon of fvnd•: Fund balanrA¥ at 1 January 2024 2.379217 2,217.821 2,220,821 Fund bal•ne•• •1 31 Drf•mb•r 2024 1256,081 2,379,217 2,379.217 Th• Jtgt•ment of finendol actlvrtles indud•s g•ns r•(%wW kn the yur. Al In(x7nè and 8xpor*thturè derive from ojntknulng a￿vIll&s. RSPCA SOUTHPORT. ORMSKIRK AND DISTRICT BRANCH BALANCE SHEET ASAT31 DECEMBER 2024 24 2023 FI%￿ Tangible ass¢ts 14 1,430,083 1.454,140 Curmnt a•••ts stocks D¢btor• C8$h al bank and In han 16 395 323,161 623,968 130,234 725.691 855,925 947.524 Cr•dltoM.' amounts filllng du• withln on• y••r 17 129,9271 122,4531 Nat currnnt osG•ts 825,998 925,071 Totsl 4•8•ts l••• curr•nt Il*bllbti 2,258,081 2,379,217 In¢om• lund• Unreitricted_fvnd• Fixéd •$$¢t lund$ Goneral unr•striet8d funds 19 1.430,083 26.998 1,4S4,146 925,071 2,258.081 2,379,217 2,2&8,081 2,379,217 The ¢lal $t•t• nts w•r• gpprO￿d by th• Truttse BNrd Tru$ts•s on 9 Jun• 20 Mr P Maguir• Tru•te• OrDMW•st Tru•ts• io- RSPCA SOUTHPORT, ORMSKIRK AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEAIBER 2024 A¢c￿ntIng pollcl•• Ch*rty inforn RSPCA SouthFQrt, OmiGklrf¢ and Dthtrid Branth L8 an Wt1rK¥JpN￿ Charfty reg*tsr•J wlth th8 Charfty l.? A¢¢ountlng conv•ntbon The fina￿491 sl8temènts have b88n Fwred In acxxYdanc8 with tho eharfws gov8miryJ d¢xum8nl, Chartll8s Act 2011, FRS 102 Tr Flnancbal Rawung Stsnd4rd 4PF4lcable In tho UK and Rèpubllc of Iro18nd' ('FRS 102.1 and tho ChorityOS W 'Aco)untlng aTha ty Charitss.. S*t•menl of Rocommond•J Practlce applkabl• lo weparfng thwr accwnts kn acc(Ydance wllh th& Flnamal RoF#Xtlng Standard apptl¢abl• In tho UK ar•J Rgwtlic of Ir•L9nd {FRS 102)'1off•¢U¥• 1 Janu8ry 20191. Th6 chonty is a FIJb￿C Bengfit Entlty a8 dèfin￿ by FRS 102. The charfty ha8 tsk8n 8dv8n*• of tho SORP AY ehathbbs Th)t to pryr• 8 Stalom•nt of Cosh Flows. The ffinandal 81atsments hm d•parted from the Charllles {ACc￿nts and Rgpr¥ts} Rgguhtions 2COe onty to lh8 exiont r9wTred lo pro¥*J8 a Iruè and f4ir vlgw. ThIB doparlurg ha8 Invthed folowlno the Sl8ltsmenl ol R•C0mrn￿ded Praclko lor d￿nI1&S wFying FRS 102 f8ther than of tho Stalomonl Ro¢omm•nd•d Pfth L8 rnfwred lo in th& Regulabws but which has ￿nCe been wlthdrawn. Th• lknanclal 8t•temMts aro wopor•d In 8todlng. Nthich 58 I￿ lunc1k￿￿1 (Irntry of lh• th•rSty. Monolwy amount8 In these finandal statomwts ar• r￿nd￿ lo Ihe noar•8t £1. Thg flnoncSal Stalements have t￿7 pfyed wKlgr h1*orf￿1 M•t c4nvenkn.The prtndpal accounllng pollo•8 adoplod are sol oul below. 1.2 Golng eoDMm At tho ￿m8 ol aF￿￿￿r￿j the ftn8rt4al InMt••4 h•v• a r•asc4)ablè •Xp•¢1•U￿ th•1 Ihe ¢hadty has adequate ro￿ur(W to Sn owraknal 0￿118n¢• for the foreseoabl8 fulurn. ThuB the Iruolw8 (%)ntlnue to odopl the cty)c*m b￿8 of accounllng in pr•pathng Ihe flnan(aal 8tstèmont8. 1J ¢harlt*bl• fvnd• Unrestrtcled fvnd8 are 8valèt4e for at dls(x•kn truste￿ kn fLrtlwanc• of thw ch8ritabl• obl8dv￿. R•strifaed fu￿ •r• auty•cl to swdhc conditi￿8 by dorm ￿ grantm aj b lthv ty may be U￿d. Tr purpo3•3 US￿ of1￿ r•sirkXed lund8 aro s•1 17 ts not88 to the 1kn0r￿al statements. Endovnnenl fund• aro wbJe¢l lo by dorwJB that th• captsl be malntalned by the ¢h•rtty. 1A Incom• Irm is r8¢ognlsed when the chwlty ￿ lega￿ •nUlled toll after any perfombance Cor￿11￿* have b8•n m•1. thé amounls con be measured rel18b￿, and It Is w0b9t￿8 that Incomo I￿11 be recewl. C88h don¥tion¥ •Ye reccgnls¢d T￿lpt. Other aro recognwj I￿¢& tho tharhy has bo•n nolthod of the donalon, urd888 ￿rfOMwrbce condition¥ r￿lre deferral of the 8mounL IncMi8 tax re￿vIrable in rdakn lo ¢SJnakn rKeSwJ undef GiftAid or deed8 ofts)venart ig recoJnL￿l 8ttho Ume ofts dtjwtlon. LeoarAes are rec(gni8ed on re¢eiFI or otr*Nise If d￿rIty ha5 been nolff￿ of an imp*)ding di&tribution, the amount 18 known, and receipl 18 exFatsJ. 11 fv 8nxxmt 18 nol th8 legacy ts treated as 8 Con￿gent asset. 11 RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Ace¢￿￿￿n9 polld•s {Contlnu•dl 1J E¥p•ndltur• EX￿n￿{lure 18 wni8Èd ¢Jnco th8T8 ￿ 8 l* or conslNclive lo trwtsf•r KononNc b•n8fi1 to a third paty. it 1$ prvbable that a trnn5fer ol bènefts be Tequ*ed in Settknn￿L •r•J the aft￿Unt of Iho obligation ¢4n be mgosured relobly. Expendilurn is eknssified by odi¥4ty. Th• g)sts of ••th •¢Ar¥ty 8r• madè of tho Iclal of dlrvLt C05t8 and 8hared c0818. Indudlno 8UPPOrt costs Invcknj in undertaking ?ac* •XwNy. DIToct costs att￿bUtabIe lo a sing advlty are allocole(I dlrectty lo that 8thty. Stt8reA1 c08ts whth ¢cmtrfbut8 to moro IhBn one gCtlvSty an 8UPPOrt costs which ar• not attrfbutabkfj to a activity ar• apwlti0r￿d btsfvmn those activkles on 8 ba8ls conslsient ¥￿th the of rn8CArn. C•nts81 staff ¢)Jsts Arg albcpted ￿ th• b•sl• of tlmo •p•nl, 8r#Y depreckgtlon charges are alkKatsd on the po*tfy) of Ihe 888et'$ U8è. 1.6 T•nglbl• flx•d IS￿1¥ T•ngibb fixod 98￿t￿ are Inllalty mwuted al c¢xl and 8th0qu￿tkY cost c* Val￿tIOn, ngt of d•prnci•thon and •ny impwrmenl lojwd. Depredalkn 18 T•tty￿#ed •0 88 to vthte off thg ryJ¥t or valu•kn of M8ets1888 thetr ￿idUal ovar Ihlr u￿rUl tho foknkng bAs•8'. Fro￿￿￿d10nd and bulk*rvJB Fixiurn8 and fftllry Motor V0h￿•S 2%on￿l 25% f•dudng balanc 25% on L¥Wt Tho 9aln or k• art￿n9 on thg dlwal ol an 888&t18 datsmln•d 48 th• dfft•ronc• bats%*•n th• ••1• proc•* the ¢8rrying v8luo of thè #wl. and l¥ in Ihe sl8twnont ol fin8nc4al actlvltie8. 1.7 Imp•lnn•nl of flx•d ••••t• Al eath reP￿￿'n￿ end date. tho dwlly rwl8w3 tho am￿nts of Its t•ngtbl• a8wts to d•l•rmkn• ther thern 1$ Jny indlc8llon that th080 Bssets have 8uffwed ￿ lrnpakmgnt 1088. If gny ¥uch indlcatK)n exl818, tho rec¥vornbh Amount cl th• AAWI l• ••tvnotgd in ￿l•r lo dolamilne ts oxtent ol the thnpalrm•nt loss Irf any). 1A Stoek# Stocks ar• $t•l•d at th• Imr d (>xl and estimth selliThJ h$8 fA)sts lo cxmnkqele and s•ll. Cost ctsnprt8è6 dlr•ct maten81s arwj. oppfficoue. dirKt lobour ¢>)6ts It￿ 0vort￿ad5 that hav8 b8èn in tthglng 8tocks to ttrdr present l(utlon and cl￿dItIC￿. ltsnk8 hdd for dSs¢rfbylbn al no QT nominjl wisid•rnUon Jr• nwa¥vr•d the Imr of re￿a¢8￿￿￿ and co8L Net reaN8abb vduo 18 th• èstim￿*1 prf¢* I￿ all 88Urrot•d cost8 of c&m￿etion 8ThJ c*)sls to kncwrgd In markotlng. * 8TrJ dlstrlbjtion. Ci•h and ¢••h •qul¥al•nts Cash and cèth ￿u￿$18nts indudo c4Jh In hand. doPO81ts hokl al wllh banks. other $hort-t•mi IK4uld hwestmgnts with ￿gInal nwttwitlgs of Ihree or18ss, 8nd bank 0￿rdraft8. Bank overdfafts shwi within t￿Ing5 in cuvrent IlablNI•8. 12- RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH NOTES TO ThE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAI8ER 2024 Accwnllng pollcl {Contlnu•dl 1,10 Flnan¢l•l In•tnm•fits The chanty has to apply wovisicTh ￿ secti￿ 11 'Ba8ic Finwwl In$trumwts' and Section 12 'Olher Finanoal In8lNmewrt818sue5' 01 FRS 102 to all of its th•rKaol instnJm•nts. FSn•rKlal Instrumonts are r•cognls8d h tho chadtys •h••t b6cAMn￿ party to tho (￿t￿ctual wovtslons of thè Instrumenl. Fln8ndal 888ets and Ilabllties arn off9•1, lh• n•t amcxffrts pre8gntyJ In the fmndal stslements, whgn there Is a legalty enfcYceabl¢ right lo off lh• rtswJnisod a￿j￿ts and th8r• is an Inlantion to ￿ttl8 on a nat baeii or to red180 th• 898•t •)d 8étU• lh• B¥st nnandal a68ets, whlch Indude doblorn •nd cash and ts￿k bg1onc•8. ore initi81ty measured al irnrTr3acthn p¥lce ind￿¥ Iranwtion ¥re subw4uonUy c8rri8d al arrnrtised cost using the effective Interest method urA888 th6 arrnngement tsjnslthrtes a finanL¥wJ transaclw)n, ￿ere the tran&èrtion Is measwed 8t the present Volue of Ihg future recelpts dlscountsd al a martèl rats of In1&r￿t. Fknandal 889ets da8&118d 08 rnwvat4e oro •mrKI￿. 8•#lc fin•nckl I1•￿1￿•* 888￿ finandèl11obllhl08. indudlng cnditorn and bank lo￿8 ar• i)iti8ty r8CO9nS¥•d at tran$a¢th￿ unl tho 8rrgThJeThnl ¢onslllulo8 a ftnanc4ng tranAacVon. wh8rè dobt knsfrymont ￿ moa8ur8d al th• present valu8 ol Ihe futurt payments dlso)unt8d at a mathel rats ol Inlèr68t. Finanu81 liabw1￿$ clas1$f￿ a6 payabl8 wllhln one y•*r arn not aMortI￿o. O•bt In8tswm•nts w8 Bub8equonty earrfod at am(th•d C￿1. wlnp th• •ffth Int•r•81 ral• meif•)d. Trada cradll(ws obligaUon8 to pay for or th•t have bg8n acqutred in th• ordlnary (￿urSe of OF•ra￿On$ from sup￿1￿r$. Amounts pay4bf• ar• da881fi￿1 08 ￿rr0rrt UabllltSeB If p8ymont18 du8 wlthln ono year or le88. 11 not, thèy ¥• préwil8d •$ nont wdlly gpparenl from otsr 8ourc•s. The estirrFales and a580(aated assumption$ we b85ed M hiytoiical and othor lactors tho1 •r• considered to be rdevwL A£￿al resutts my drfterfrom thè$8 estknatss. Th• 06Umot•6 and sjndorlylng or• Tevkn4vJ an orwlng b•8. Rev*w￿l * 8c¢ounting e8tlmates gre recognlsed In tho Jwlc¢l kn whlth the eBtim4te is revised whgm ￿ rovlglon affocts ¢nly that pthod, or In the Fwbd of Its mison and ftjlure ￿r￿d8 vknor• tho rn¥islon affects both ￿rrent and futuro pgrfods, Unr•itrl¢t•d Unrostrfctod fund• fvnth 2024 2023 DonalknB and gms L8gacl•8 r*c*lv8b Gr•nts Donat4d good8 and 8eMces Glft 8ld donallons ar￿ tax refiJThJ8 16,216 99,171 10,543 335,194 3,152 117,887 351,883 In¢thn• frtyn ch•Tllabl• •¢ll¥lll•• 2024 2023 Adopllon and rothomk 46,335 148,098 51,455 104,336 194,433 155.791 An•lysl• by fund Unrestrfthd fund8 194.433 155.791 14- RSPCA SOUTHPORT. ORMSKIRK AND DISTRICT BRANCH NOTES TO TTrIE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Incorn• from oth•f lrndlng thIII•B UnMitrl¢l•d Unr•6lrf¢t•d funds fund¥ 2024 2023 FUndraI￿n9 w*rrt8 And ttIodon8 Shop In￿￿0 Loase rontal inc￿• Commls•loM rttolv*J 28,2SO 55,119 22.854 32.098 82,067 24,131 1,714 othor Irfrylng 1C6.703 140,010 Incom• from Inv••tm•nts UMMtrlct•d Unr••trfct•d lundl fund• 2023 11.962 exp•ndltur• on r•hlng ￿nd1 Unr••trkigd Unr••trl¢t•d fvnd• fund• 2024 2023 Fundf•l•lng and publlclty Oth•r fundralslng costs Staff 2,515 33,981 3,152 33,390 36,478 36,542 Tr•dlr79 cwl• o￿TAun9 charfly 8hcp8 4.185 3.413 Totsl eosts 40.601 39,955 15- RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Exp•ndltur• on ch•rttabh •Gllvlll•• Anlmal w•llar• Anlmal w•llar• 2023 2024 Dk•¢t ￿•tr Staff o)st* DepreThati￿b and lrnpalrm8nt Ratos and water In8ur8nce Sttdl8r eloc*ririty T•￿phOne Sundry Vehlde exp•nfy88 and Irbwn Shelt•r rnp8ir8 Vets fee8 and phamw4ul￿Q15 Shetter ftKJd and Inocu￿t￿S Prot8ctlvo clothwyd ae8nlng.wa8t• 8nd pait ￿ntrol Hlrè chaffJeJ B￿k charyg Noth)nal c08ts oldonaled good8 Backk￿P[ftg and acC￿n￿t￿Y 337,753 43.053 8.117 304.912 38.554 1,873 23,035 32.828 2.978 5.474 2,673 19.43 13,862 7,155 954 13.317 8.917 1.614 3,745 1,180 15,681 12,677 4.001 1,394 18.782 8.181 1,835 11,142 9,912 453,2e7 8h•r• of •upport and go¥•mMc• ¢o•ts l•tt nol• g) Govomanc• 4,451 4,451 513.520 457.718 Analy1￿ by lurnj Unrestridod l￿d8 Reslrlcled fvnds 513,520 454.718 513,520 457,718 8upport co•¢• ￿l9¢•t•d to aGIMII Anlm w•lf•r• 2024 Total 2023 Govem8nce 4,451 4,451 16- RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Support C￿1* *Nocat•d to acUvlll•• {Continthidl 2024 2023 NW R•glon Bfanch Indep￿dent Exwnln•r F••8 551 661 4,451 4,451 10 N•t mov•m•nt In fund• 2024 2023 Th8 not 8ts1•d after dwrglryllcrndithwi: F•e8 payable for tho IrK1opondwtt ox•mln•ik)n (* Ihe i*rlty8 ffinwdal 8tatements 3.900 43,053 11 Tru•t••• None of thé trust￿& (or •ny F*rwns r•nn•thd *llh th•m) rxd¥•d any ronwn•rallon or b8n•fft8 from th• chartty durlng the y￿. Tru•t•e8' •xponM8 pald for ts yMr an￿1 318t Dec*mb•r 2023 amount•(f lo £V*l (2022.. £NU), 12 Empltyyw• The aweragg n￿thty nuM￿r¢f omplO￿ yw wa8: 2024 Numb•r 2023 Nwnb•r le Empknym•Tht costs 2023 Wag•5 and salarl88 Scclal Lvsts Ott)*r ptrnslon 340,482 25.11B 6,116 310,486 22.480 6.336 371,714 338,302 Th•r8 were ￿￿e annual r8nyJnerall1￿ was mre £60.(th. 17- RSPCA SOUTHPORT. ORMSKIRK AND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 GAIM •nd108•M on Inv•th*ts Unr•8trlctsd Unrostslct•d lund• lund• 2024 2023 GaknsllloB888) ari8ing on: Rov#kwlth of investn 1,417 14 T￿91)1• flx•d M••l¥ T•t•l fftllnq• ¢g•t Al 1 January 2024 Addillons 2.037,￿1 61,663 7,600 2,097,084 18,990 18,990 At 31 D￿rnbOr 2024 2.037.931 51.853 28,490 2,118,074 O•pr•cf•tlon and Imp•lrn￿nl AI 1 J￿U￿ry 2024 0•prodoti￿ charg•(I In Iho y•er 48.681 748 7,500 4,748 842.938 43,053 37,557 Al 31 L)ec•mb•r 2024 624.334 49.409 12,248 685,991 C•rrylng At 31 D•c•mt•r 2024 1.413.597 44 14,242 1,430,083 At 31 2023 1.451,154 1,454,148 The ¢￿￿r￿d v4luo of land induded In knnd aThl comprtw: 2W24 2023 Freehold 180,057 180,057 15 Slo¢k6 2024 2023 Raw maiedals and cor￿matI&$ 18- RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 D•btaM 2024 2023 Amoun1• lalllnq du• wlthln on• y••r. Tr8d8 debtor8 Othef dabtors Pr8payrn8nt8 and #ccft￿d I￿¥n0 29,828 92,967 7,441 27,247 2,610 130,234 323,161 In¢￿d$d vlthkn 01￿ debtors ar• le9ocy d•btcrt of£92,96712023: £293.3041ogacy dgbtty). 17 Cr•dllor•: 4mgUfftt• l•lllng dy• *lthln on• y•w 2023 Oth•r toxation And s•u Trado cMdlt¢rs Other credltor8 A￿19 aTrJ dol•rred Inc4Jmè 3.887 13,209 4,700 8.131 5.553 7,756 3.910 5.234 29,927 22,453 18 R•dr•m•nl b•n•fft Kh•m•¥ 2024 l)•fin•d ¢gntrlbullgn •¢h•m Charg• to profft or IM8 In mp•(l of defined #them 6,116 5,338 The ctt8rMy op•rnt•s a dBfin8d (XXrt￿buIknn p•ngkn •*vn• ft¥ al quallfylng •mF40￿. Ttt& 888•tB ol th• 8thom• fn hld 8eperaldy frth)) thoge of th¢ ¢harity w) OdM￿l¥•d fvnd. 19 Unmtrlct•d lund• Tho unr•sIrlci￿ funds (rf the charity ca)mFxi8e olthe un8xpond8d incomè whith Is nol suwect to 8p•dftc C4)ndltlons by donors and gr8rrtorn a$ lo Ivw11 may used. Indude dash￿tad funds ￿1th ha baon 8et esioè of m8trict•d fuvmts by 6F*dfic purp08e8. At 1 J•w•ry Incoming R•K•uT¢M Galny and 2024 •xp•nd•d At31 D•c•mb•r 2024 FLxed asset fLYKt Gener4 fvTrts 1.454.148 925.071 18, 412.055 {43,053) 1511.128) 1,430.083 825,998 2,379,217 431.045 (554.181> 2.2￿,081 19- RSPCA SOUTHPORT, ORMSKIRKAND DISTRICT BRANCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEPABER 2024 19 Unr••trl¢t•d fund• IConllnu•d) At 1 J•nu•ry Incomkng R•sourt•* Galn• and 2023 rnwourc•J •xp•nd•d lo¥¥ At31 oe09m￿r 2023 Fixed osyet fund General furtdJ 1.492.700 725,121 138.554) (456.119) 1.454.146 925.071 1,417 2.217.821 1494,673) 1.417 2,379.217 20 An•ty•l• of n•t ••¥•ts b•tw••n funth Totsl lund4 2024 funds funds 2023 2023 Fund bal8rKOg 4131 D•¢wnb•r 2024 repre8enlèd by: Tangiblo 8880ts Curr8nl alB￿lI1&bItlIl•j1 1.430.083 1,454,148 825,998 925,071 1,464.146 925.071 1256.081 2.379217 2,379,217 Th• ts•d •ss•ts lurmj f•pr•￿Tr￿ n￿￿Id futh *thlch •qufv•lw* to Iho nel bwk valu• of ￿X•d •8•e18 a8 8hiMn In not• 14 to Arwunts. Thè Tru8te88 conslder th￿ 4 F￿￿an1 l•vfjl ol fvnd8 approxImatè￿ £770,280, wNeh would all¢)w the Chqrtty to ￿)n￿nue to deuver Its ¢hariiabl• 8dlvlb'O$ Wrthjul fvrlh•r Income for al loa81 one and a hall year8. Th8 ¢xmnl fr80 lund8 sland at £825.998 of whlth unrethctod c•8h r•bor￿ total £725.691 or 17 rrrt￿thS opefAlirva o)sts M 8hMI cfi th• Shoot. 21 R•l•tsd wrty tr*n••¢tl•n• Durfng tho year tha •ntw•d inlo the fdltr*ir& wlth rsl81od p8rt*8: RSPCA Nauon￿ Sothty £21.818 (Door.tO*Dc*x CdleCli￿) RSPCA Nauonal Sodety £148,098 (Boardry 1ge¥l RSPCA Na¥on818oo•ty £223 (Phamwiulical recharggs)