RSPCA WARRINGTON, HALTON & ST HELENS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Charlly reglslralion number 232259 IEngland and Wales
RSPCA WARRINGTON, HALTON & ST HELENS LEGAL AND ADMINISTRATIVE INFORMATION Truste•$ Mr J Lavery Mr P Draycoll Mrs J Draycott S Davies C McGg9 Ms T Hunter Smale Ms M Worsley (Appointed 15 February 20241 (Appolnled 15 February 20241 Charlty number 232259 Indèpendent examlnor Champlon TLL Lirniled 7-9 Station Road Heskelh Bank Preston Lancashir8 PR4 6SN
RSPCAWARRINGTON, HALTON & ST HELENS CONTENTS Page Tru$lees' raport Slalemgnl of trustees, responslbllllles Indèp8nd&nt examlnerfs report sl8l$m&nt ol financjal actsvilles Balance sheet Notos lo the financlal slalements 8-19
RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Tho trustees present Ihgir annual report and finan¢lo1 statements for th8 year ended 31 December 2023. The financi81 statements have been prèpared in accordan¢è wlth th& accounting ptslldè$ s8t out In note I lo th financial slalem8nls and comply with th& charlly's Igoverning docvmèntl. the Charities A¢1 2011 and "Accounting and Reporting by Charities: Stalemenl of Recommended Practice appll¢ablè to cha¥ilies prep8rinu their accounts in a¢¢ordance with the Finan¢i81 Rèporting Standard applicable in th8 UK and Republic of Ireland IFRS 1021. leffecliv& 1 January 20191. Oblo¢tlv•s and activities The objectives of tho 8ran¢h ar& lo promote thè work and objectives of tho Nallonal Soci&ty of the RSPCA, wilh P8rt1cular reference lo the areas covered by the Bran¢h. The primary aim$ ar9 to provlde proper carg for anlmals which havo bggn mlslrealed or neglg¢1gd and to facilitate the rehoming of as rnany anlmals as possibl8, oncè Ihey become available for rehoming. Thi8 is a¢hl8ved thfough providing aecommodalion for cats and dogs removed from thelr owners by RSPCA Inspector8 due tts welfare concerns. Whilsl In our care the animals are treated for both physical and behavioural nogds until they become avallable lor rehoming The Iruslees have paid due regard lo guldance issued by Ihg Charfly Commlsslon In de¢ldlng what aclivili88 th8 charity should undertakè. Activlty In 2023 all th& animals taken in by the Branch were inspectoralè cases. either case 8nimals requiring boardlng or animals that had bean signed over by the origlnol owners. Dogs 8412022.. 481. Cats 12312022.. 70). We fehomed 68 dogs and 102 c8ts.12022.' 76 animals}. We aro also developing a fostering network ol volunlgers who care for Iho8e anim81s that do not do well In a cenlre environment. Currently we hav8 15 fosterors. Volunteer Hour¥ 11 Is &stimated that th8 charlty benefited from approxlmBtely 9,55212022.. 9.1381 hours of volunt8ors' tlme to asslsl wblh home visiting, loslering. fundraising and the runnlng if the Animal Centr8. Al an hourly rale of the National Minimum Wage. for 23 and over, thè value of this time 18 £99.531.8412022'. £86,811). Achl&v8ments and p¢rformanc• Charltable aclivitl¢$ pursu8d for the publ1¢ bort$llt We support RSPCA Inspectors by laklng in. caring for, and rehabililaling animal$ which have been removod as a iesull of cruglty. neglecl or abuse. The So¢l8tVs Inspeclorale rescues animals in dlstress or At rlsk and enfor¢gS laws against the rnlslroalment of animals in England and Wales by brlnging prosecution5. Tho work is key lo Ihg pr8venlion and suppresslon of currently, part ol the RSPCA objects. and piomoles humane sentimènts towards anlmals which involves m(>ral bènefit lo humankind as a whole. We provlda subsidised veterinary Irgatment via vouchers for animals that are $i¢k or Injured, whose ownors are on low incomes and unable to meet the ftjll cost ol Irealmenl. Anlmals In our care receivad vaterlnary and preventative care, includlng vaccinatlon to help control th& spread of zoonotic dlseases. Dog5 are mi¢rochlpped lo comply wlih Ihe law al Ihtr earflest opportunity. Oncè animals become availabl8 for rehoming they undergo assessment, and all anSmals are neutered and mi¢iochipped. Animals are rehomed al a re8$(>nable cost to adopters. Whllsl we recognlse that companion animals provlde rneasur8blg benefils to people's physical and menial health, wo Consider the provislon of pets as subsidiary to the main charilablo alm ol this Charity. which is to rèduce animal suffering. Our policy lo ¢harge a reasonable adoption lee for animals aims lo hlghlighl the ongoing personal and financial ¢ommSlmenl ol pel own8rshlp.lt would not be In the best Inleresl of animals to rehome to those who could not afford ¢0 keèp Ihem. Wts provlde volunteering opportunitles for Ihose who wish to support our work, Including Irusleeship, prè-adoplion home visitin9, fundraising, fostering, ¢llnic support and involvemént in all aspe¢ls ol the running of the anim81 enlre. from reception, to maintenance and animal carg. This benefits provide local people by using the possibility ol dolng voluntary work which is both compassionate and rewarding.
RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Flnan¢l•l r•vloW Th8 total Incoming iesourc69 for the year amounted to £289,13212022.. £251,000) includinglogacles and grants of £105,85412022.' £43,750>. Expendllures in the year amounted to £269.348 {2022.' £332,934). Tho surplus for the year was £19.784 {2022.' Oefi¢ll £81,9341- R•$•r¥•s Pollcy The Branch holds reserves in ordgr that the service l$vtrl lor animal welfare 1$ maintained should there b& a reduction in incoming resources. ReseNes aro Ihose funds that are frgely available for general purposes and arg uncommitted. The Trusto9s have established ¥ pollcy of holding reserves of unrestricted funds equivalent lo six months of 8xp6ndilure which. at the current levels of expèndilure, amounts lo around £134k. As of 31 December 2023 the Branch has unreslricled. undèslgnated, free reseNg$ of £S8.753. Th6 Irustees will end8avour lo increase Ihg ros8rves to Ihe largel lev815 through varlous Inlllatlves identified. lse note 26 for more delail} Investment Poll¢y Our pollcy remain8 unchanged. our surplus r&sgrvgs will be held In a hlgh interest account as we do not have the rgS&N&S to Ilsk invesllng In gqulties. The Bran¢h owns a small number of sharas which hav8 bèèn18ft to Ihe Branch as a legacy. The Trusl08s aotSvely review the risks that the Charity faces on a regular basis through meetings of the Trustees regular Ihal cover operallonal and fin8n¢lal rèviews. Rlsk Revlew Curr&ntly the major risk lo th6 chaiSly is the conlinulng monlhly108s reduclng the reserves. M89lings are held on 8 Month basis. Reducing expenditure, drlving efficiencies and generating new and additional income streams are 8 priority. We aro working closely with tho National Society lo achiève this aim.Currently the major risk lo the charity Is the continuing monthly loss reducing th8 reserves. Meetings are held on a monlh5y basis. Reducing expenditure, driving efficiencies and ggnerating new and addillonal Income 81ream$ ara B priority. We are working closely with the National Society lo achievtr thls Bim. Plans lor future perlod$ The Branch look8 forward to 2024, with the followlng key objeclivos.. Increase fundraising and community engagemenl activities throughout the year Continue implementing offl¢iency improvemonls to reduce op8rational costs, with a speclfic focus on reducing utilities usage Increa50 the number of, and skllls of volunteer8 lo enable more flexible op&railons whilst maintsinlng Ihe highest leval of animal care. structure. govarnanco and managem¢nt The Charity is conslituled as an uninc(>rporaled association. The Charity optrratgs as an autonomous blanch of the National RSPCA subjecl to ils rules for br8nehes.
RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Th& truslees who served durlng Ihe year and up lo th8 dète of signature of the financial slalemenls were.. MrJ Lavery Ms L McKechniè Mr P Draycoll Mrs J Draycott Mr M Peers M Hlgham S Davies C McGe8 Ms T Hunter Sm818 Ms M WOleY (Resigned 18 July 20231 (Reslgned 17 May 20231 {Resigned 18 Sepltsmber 2023) (Appointed 15 Fèbruary 20241 (Appointed 15 February 2024} Th8 Trust86s are fully brlèfad on iheir responslbllltl8s as Trustees prff)r to their acceplan¢o of the role and arè issued wllh a guldance handbook on the role and responslbllities of a Irusleg. Th8 Trustees are 81oclgd at ihe AGM and form a commlltee which goveins th6 Branch. The Twslees hold mnlhly meetings al which management decislons arg made. The day lo ijay running ol Ihe Branch Is delegated to the Br8n¢h Operatlons Manager. Support and slralegl¢ dlrèctlon Is given by Iho Trustees. The principal funding sources for the Branch for 2023 continued lo be from fee8 pald by the National RSPCA for boardlng and caring ol ¢8so anlmals al Warringlon Animal Cenlre. Thg trLtstees' report wa8 approved by the Board of Trustees. S Davies Tru$t8• Date.. erlfyl %L4
RSPCAWARRINGTON, HALTON & ST HELENS STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The Irusltses are resporisible lor preparing th8 Trustees, Report and the financial statgments in accordance with applicable law and United Kingdom Accounling Standards {Uniled Klngdom G8norally Accepted Accountlng Practice). The law appllcable lo ¢h8rllles in England and Wales require8 the trustees lo prep8r& financial statements for each financial y8ar which give a true and fair view ol Iha stale of affairs of the charity and of the Incoming re80urces and application of rasources of th8 ¢harlly for that year. In preparing these flnanclal statements, tha truslees are roqulrgd to: sele¢l 8ultabl& accounting poll¢les and then apply them consislenlly., - observe the methods and principles In Ihg Char411es SORP., make ludgemenls and esllm8tes that are rea80nable and prudent., stale whether appllcable accounting standards have be8n followed, 8ubl8¢t to any material departures di8¢1osed and explained in the financial slal8ments', and prepare the financial slalements on the going con¢&rn basis unless il is inappropriate to presume that th& charily will continue in op&ration. The Iruslees are responsiblo for keeping Sufficient accounting records Ihal disclosg with reasonable accuracy al any lime the financial position of lh8 charity and enoble them to ensur& that Ihe financial statements comply wilh the Charitie5 Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions ol the Irusl deed. They are also responsiblg lor safeguarding the assets of tho charity and henco for laking reasonable steps ftsr the provgnilon and delectlon ol fraud and olhgr Irregulafilies.
RSPCA WARRINGTON. HALTON & ST HELENS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCAWARRINGTON, HALTON & ST HELENS I report lo the liustees on my examinBtion of the financlal statements of RSPCA Warririglon, Haltors & St H8l&ns Ithe cha¥ityl for the year ended 31 December 2023. Respon$lbllltl8s and ba$1$ of r•port As Iho truslees ol the charity you are responsible for the preparalion of th8 financlal slalements In accordance with the requirtrmenls of the ChariliosAct 2011 {Ihe 2011 Acl}. I report in respect of my examination ol lh8 charlly's financlal slatemenls ¢arrted out under secllon 145 of the 2011 Act. In carrying out my gxaminallon I have followad all the applicablè Directions glven by the Charily Commission under $8¢11on 14515llbl of the 2011 Act. Indtrp•ndgnt examln•r'$ $tatement- mattor of concern Idontlfled Slnce the rharity'$ gross income ex¢eodèd £250,000 your 8xaminer must bè a member ol a body listed In Sèctlon 145 of the 2011 Act. l ¢onflrm that l am qualilled to undertake tha examination b8caus8 l arn a mamber of ICAEW. which is one of the listed bodles. Your altontion is drawn lo Ihe fact that the charily ha8 pr8pared financial slalemenls in accordance with Accounllng and Reportlng by Charities pfeparing their a¢counts In accordancg w11h the Financial Reportlng S18ndard applicable In the UK and Republic ol Ireland IFRS 1021 in pr&feronce lo the AOUntng and R8PQrtlng by Chariligs.. Stalemenl of Recommended Practice issued on 1 April 2005 whlch Is referred lo In the exlanl regulations bul has now been withdrawn. l understand that this has b9en done in order for flnancial statements to provide a true and fair vlew In accordance with GenerallyAccepled Accounilng Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examinallon. I conflmi that no mattgrs have come lo my attention In connection th thg examination glvlng me cause lo belleve that in any malerial respect.. accounllng records wero nol kept in re$poCt of Ihe charity as required by sectlon 130 of the 2011 Acl.. or thè financial stalemants do not accord wlth those records., or the financial slalemenis do not ¢omply with the appll¢ablè requirements concerning Ihg form and conlont of accounts set out in Ihg Charities (Accounts and Reports) Regulations 2008 other Ihan any rgquiiemenl that Ihg accounts glve a true and fair view which is not a matter considered as part of an Independenl oxaminalion. I hav8 no concems and have coma 8¢ross no other m8tt8rs In connection wllh Ihe examinatlon lo which allentlon should be drawn In this report in order lo enable a proper underslandlng ol the flnancial statements lo b8 reached. Champlon TLL Llmlted P Bu¢k FCA. DChA 7-9 Station Road H8skelh Bank Preston Lanca8hir& PR4 6SN Dated-
RSPCA WARRINGTON, HALTON & ST HELENS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unre51rlGtgd Unr•8trlcted fund$ funds gen•ral deslgnated 2023 2023 Total Unrostrlcled Unre8trlet•d fund$ funds general daslgnated 2022 2022 Total 2023 2022 Note$ Incomo and endowmonts from: Donations and leg8¢10s Charitable aclivllles Olher Ifadlng actlvittes Investments Oth&r income 144,664 103,878 40.587 144,664 103,878 40,587 95,739 88,589 16.663 95.739 88.589 16.663 50.000 50,000 Total Income 289,132 289.132 251,000 251,000 Expendlture on: Raising funds Charitable activities 188 332,746 188 332.746 253.354 1 S.994 269,348 Total expenditure 253,354 15,994 269,348 332,934 332,934 Net Incomtrl(¢xp¢ndllur81 35.778 (15,9941 19.784 (81.934) (81.934) Transfers be&&n funds 26.521 126.5211 Net mov•m8nt In fund6 35.778 {15,9941 19.784 155,413} (26.5211 (81.9341 Ro¢onclllallon of fund$: Fund balances al 1 January 2023 22,975 766.697 789.672 78.387 793,219 871,606 Fund balances at 31 Do¢8mb•r2023 58,753 750,703 809,456 22,974 766.698 789,672 The slalement ol flnancial aclivlllos Includes all gains and lo$$ès recognised in thè year. AJI income and expendllure derive from wnllnulng activitles.
RSPCA WARRINGTON, HALTON & ST HELENS BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes Flxed assets Tangible assots Inve8lmenis 14 15 750.703 1,252 766,698 1.252 751,955 767.950 Current assets Stocks Debtors Ca8h al bank and in hand 17 18 1.000 63.890 93,437 1,000 51,6Sg 101.306 1S6,327 153,965 Cr•dltors: amounts falllng due wlthln ono y•ar 20 68,442 88.447 Net current assets 89,885 65.518 Total assot8 1¢$$ curr•nt Ilabllltl•$ 841,840 833,468 Cr¢dltor$: amounts falllng duè after more than on• y•ar 21 132.3841 143.796) N•t assèts 809,456 789.672 The funds of th¢ eharlty Unreslriclgd funds- general Unreslfictod funds- d8signal8d 58.753 750,703 22.974 766.698 22 809.456 789,672 Tha financial slalemenls were approved by the Iruslees on S Davles Trustee
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accauntlng poll¢l•s Charlty Infom)allon RSPCA Warringlon, Hallon & St Helens is a k>cal branch of the national RSPCA organi$81ion. 11 is controlled by il'3 govornlng document whleh is the RSPCA branch rules and is an unl¢orporaled charity 1.1 A¢counllng conv•ntlon The Ilnancial siatemenls have betsn prepared in accordancg wlth the charlty's oovernlng document, the Charities Act 2011, FRS 102 "The Financial Raporting Standard 8ppll¢abl& in the UK and Republic ol Ireland. I'FRS 102,1 and the Chari110s SORP "Accounting and Reporting by Charities-. Slalemenl of Recommended Practice appli¢able lo charities prtsparing their accounts in accordance with thè Financial Reportlng Siandard applicable in the UK and Republic ol Irgland IFRS 1021" Ioffeciive 1 January 20191- The charity is a Public Bongfit Entily as defined by FRS 102. The charity has taken advantsge of the provi8lons In ihe SORP for charltles not to preparg a Statement of Cash Flow8. The finan¢lal stalernenls havo departed from the Charllles (Accounts and Reports) Regulatlons 2008 only lo the exlenl requlred to provid8 8 true and fair view. Thls departure has involved following Ihg Stalemenl ol Recommended Pracllce for chari118s applying FRS 102 rather than Ihg verslon ol the Slalemenl of R8¢ommended Pra¢ll¢& whlch is referred lo in the Regulations but whlch has since b8en withdrawn. The financial Statements are preparod in sterling, which Is the functional ¢urr&ncy of Ihe charlly. Monetary amounts in Ihestr financial slalemenls aro founded lo the nearest £. The financlal slalements hav8 be8n prepared under lh6 hlslorical cost convention, n)odlfled lo include tho revaluation of Ire8hold properties and lo Include investment properties and cert81n financial instruments al fair valuè. Thè principal accounting policies adoptad are sel out below. 1.2 Golng concern At the lima ol approving the finanelal stalemenls, thè truslees have a reasonable expeclallon that the ch8rfly has adequate rgsources to continu8 In operational existence for the forgsèèable future. Thus the truslegs ¢ontlnue lo adopl tho golng concem basls ol accounting in preparing the finan¢i81 stalements. 1.3 Charllablo funds Unrtrslricted funds are avall8bl& lor use al th& discretion of thg trustees in furth&rancg of their charSiable objectiVg8. Designated funds are items Ihat the Iruslees have agreed lo $&t aside for specific purposes. Further explanation of the nature ol each fund is included in th& notes lo the financial slotemenls. Reslficled funds are ssjbjecl to 8pe¢ific conditions by donors or grantor8 as to how they may be used. Tho purposes and uytrs ol the restricted funds are set out in th& notes lo the finan¢lal statements. Endowment lund8 afe subject to specific conditions by donors that the capital musl be mainlain&d by the ¢harlly. 1.4 Incoma Income is recogni$8d when the charity is legally enlilled lo It after any p8rfoimanee conditions havg been mel. the amounts can be measured reliably, and11 Is probable Ihat Income will be re¢glvad. Cash donations ar8 recognlsed on receipt. Olher donation8 are recognised on¢a Ihg charlty has boen notified of ihe donation, unless performance conditions requlre deferral of the amount. In¢om6 tax recoverable in relallon lo donalksns received under GiftAid or deeds of covenant Is rècognlsed al the limg of the donation.
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Aceountlng pollcl•$ Icontlnu8dl Legaci88 are recognised on recglpt or otherwis& if Ihe charity has been notified of an impending dislribulion, the amount is known. and receipt is exp8Cted. If ihe arnounl iy not known, the legacy Is Irealed as contingent a88el. The charily's primary aclivity is housing animals and Ihe treatment and eare ol animals is mostly with the 8nlm8ls tha( are housed. Th& treatment of non4)oardSng anlmals is not maltrrial Bnd. as such, has not been segregated within the accounts. 1.5 Expendltur• Expendiluw Is recognised once Iherg Is a legal or conslru¢livo oblSgalion lo Iranslor economic ben8fil lo a third party, il is probable that a transfer ol economic benefits will bè required in selllemenl. and Ihe amount of the obllgalion c8n bg measured reliably. Expgndiluie is classified by a¢llvity. The costs of each acllvlly are made up ol tha total of direct costs and shared costs. Including support C051s involved in undertaking 98ch activity. Direcl costs attribulable to a Single Bctivity are allocated directly lo that activity. Shared costs which contribute lo more than on& octivity and support costs which are nol altributable lo a singltr activity are apportioned btriween those activities on a basis consistent with the use ol rgsources. Central staff costs are allocated on th& basis of lime sptsnt. and depreciation Charges are allocated on the portion of Ihe ass81'8 Use. support costs Since the majority of acllvitieslcosls relate to thè sole chaiitabl8 a¢livlty heading all support costs have been allocaled lo the charitabl& a¢tlvily and as su¢h a sgparale anaty318 or allocatlon basis for support co$ls is not rtsqulr8d. 1.6 Tanglble flxed a$$•ts Tangible fixed assèts are initially measured at cost and 8ub5equgntly measured al ¢osl or valuation, nel of depreciation and any ImpoSrment105ses. Deprecialion is recognised so as to write off tho Cost or valuation of a888ts less their residual valuos over their useful livgs on the following bases.. Freehold land and buildings Leasehold land and buildings Fixtures and fittings Equipment Molor vehicles 20A p.a. slraighl line 20Yo p.a. straight line 15% p.a. reducing balanc 25% p.a. reducing balan¢9 25% p.a. straight Ilne The 9ain or loss arising on Ihe disposal of an assel is determined as the difference between the sale pr(Keeds and the cairyin9 valu8 ol the ass&l. and is recognlsed in (he statement of flnancial activities. 1.7 Flx•d assèt Investments FSxed asset investments arè InSllally mea$ur8d at Iransa¢lion price ex¢lLtdlng transaction Sts, and aro subsequently measured al fair value at each réporting dale. Changes in faSr value are recognlsed in net inme/(eXpenditur@I lor the year. Transaction costs are expensed as incurred. 1.8 Impalrmènt of flxed assets At each reporting end dal8, the charity Tevlèws the carrying amounts ol lis tangible a889ts to delermln& whether there is any indl¢alion that those assèts have suffered an imp8irmènl loss. 11 any such indication exlsts. Ihè récovarable amount of the ass8t is eslimaled In order to determine tho èxtent of Ihe impairment loss lif any).
RSPCAWARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ountlng pollcl•$ Icontlnuedl 1.9 stocks Stocks ar8 staled al the lower of cost and eslimaled solllng price less cosls lo complete and sell. Cost comprises direct materials and, whoro applicable, direct labour costs and those overheads that have been Incuried in bringing the slocks lo their presenl location and ¢ondillon. Items held for distribution at no or nomlnal considerallon are measured Ihe lower of ieplacemenl ¢081 and cost. Nel rtr811sable value i¥ ihè esllmated selllng prico loss all eslimaled costs of cornplelion and cosls to be incurred In ma¥keling, selling and dlslilbullon. 1.10 Ca¥h and cash equiv¥lonts Cash and cash equivalents include Cash In hand, deposits held al call vAlh banks. other short.teTm Ilquld Invastmenls with original maluriiies of three months or less. and bank overdrafts. Bank overdrafts are shown thin borrovAngs in currenl118bllltles. 1.11 Flnan¢lal Instrumonts The charity has elected to appty the pmvlslons of Section 11 '8asic Flnancial In$lrumenis' and S8¢llon 12 'Olher Financial In51rumonts Issues, ol FRS 102 to all of ils financial instruments. Financial inslrumenls are recoynlsed In the charily'8 balance sheel when Ihg charlly become8 party lo the contractual provislons of the inslrum8nl. Flnanclal assets and li8blllU&s are offset, wilh Ihg net amounts presented In the financlal statements, whgn there is 8 legally enforceable right to sel off the Tecognlsed amounts and Ihera Is an intention lo seltle on a net basis or lo rtsalisg the asset and 80tt1è the liability 8imullaneously. Ba51c fln4n¢lal assets Bas1¢ flnancial assets, whlch Include dablors and cash and bank balances. ar8 Inlllally measured at transaction pflce Including Iransactlon costs and are subsequently carried al amortised cost uslng the effeclivg Snleresl method unless the arrangement conslilules 8 financing Iransa¢tion, where the transaction 18 measured al the presenl value ol th& fulure receipts discounled at a market rale of Interest. Finan¢lal assels classified as receivabl& wlthln one year aro not amortised. Baslc Ilnanclal114blllllos Basic financial liabllllies, Includlng credltors and bank loans are Inillally recognlsad at transacllon prfce unle38 the arrangement constitutes a financing transaction, where thg debt Instrument Is measured al Ihe present value ol the future payments discounted al a market rale of inlere$t. Flnancial liabilities classified as payBble within on8 y6ar are not amortised. Oebl in8lruments are subsequently cèrried al amorti$8d cosl. using Ihe effe¢livo Interest iale method. Trade Cfedilors are obligations lo pay for goods or services Ihat have been acquir8d in Ihe ordinary course of operations from suppliers. Amounts payable are classified as current liabilities il payment is due within one year or 1988. 11 nol. Ihey are prgsented as non-curi6nt liabilities. Trade creditors are recognlsed initially al ifansaclion prlcg and subsequently measured al amorllsèd cost using the effedlve interest rn8thod. D•r•cognltlon of fln&n¢lal Ilabllltles Financial liabilities are derecognised whon (he charity's ¢ontra¢lual obligations 8xpir& or are di$¢harged OT ¢ancelled. 10-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ountlng pollcles {Conllnuedl 1.12 Employeg ben•flt$ The cost of any unused holiday enlillemenl Is recognised in the perlod In whlch the employee's setvlces are received. Temilnatlon benefits are re¢ognlsed Immediately as an expense when the charity Is dèmonstrably commilled lo lerminale Ihe employment of an 8mployee or lo provide lermlnatSon benefits. 1.13 R•tlrement benefits Payments lo defined conirlbutlon rellremenl benefit schemes are charged as an &xpense as they fall dug. Crlt5cal a¢¢ounllng estlmates and judgomènts In tha application of the ¢harfly's accounting policies. tha trustees are required lo make Sudgemenls, estimates 8nd assumpllons about the ¢8rrylng amount of assets and IlabllStSes that are not rtsadily apparent from other sources. The esllmales and associated assumptions are based on hlslorlcal experience and olhgr factors that are considered lo b& relevant. Actual results may dSffer from these eslimal8$. Th& estlmates and underlyinu assumptions are reviewed on an ongoing basis. Revlslons lo accounting eslimales are recognised in the perlod In which the estimate 1$ rovlsed where the revision affecls only that period, or in tho parlod of the revision and future perfods where tho rgvlslon affecls both current and future periods. Income from donatlons and legaclo$ Unr•$trlclad funds 2023 Unrestrl¢t•d funds 2022 Donallons and gifts Loga¢l&s receivable Giant$ 38.810 33.520 72,334 51,989 43,750 144.664 95,739 Grants rocolvable for corg a¢tlvltlos RSPCA Door lo Dwr Grant RSPCA Energy Grant RSPCA General Grant RSPCA CCTV Grant RSPCA Llverpool Branch RSPCA Signed Over Grant Deparimenl for Educallon RSPCA National Soclely Other 33,397 23,218 3,905 10,490 5,937 23.000 13.137 1.500 1.300 200 72.334 43.750 11
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 In¢om• from charltablo actlvltles Unrestrlcted funds 2023 Unr•$trl¢t•d funds 2022 Houslng anlmals Sale ol goods Services provided undar contract Other income 88,307 15.571 81,014 7,575 103,878 88.589 Incomè from oth8r tradlng •¢tlvltlè* Unr•$trlet•d Unragtrlcted funds tund$ 2023 2022 Fundralsing events Shop income 32 40.555 81 16,582 Olher trading actIlIsS 40.587 16.663 In¢om• from Investments Unrostrlctod Unre$trl¢tad funds funds 2023 2022 Interest receivable Olh•r Ineoma Unr•$trlcl•d Unrestrlcted funds funds 2023 2022 Net gain on disposal of tangible fixed a88els 50.000 12-
RSPCAWARRINGTON. HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Expèndlturè on ralslng fund$ Unre8trl¢ted Unrastrlcted funds funds 2023 2022 Fundralslng and publlGIty Other fundraising ¢osts 188 Expondlturo on ¢harltable actlvltle¥ Ralslng funds 2023 R41$lng funds 2022 Dlrect ¢osts Staff costs Depreciation and ImpaSrmenl Direct co$1$ Informallon l&chnology 187,422 15,994 43.902 16,167 175,418 18,519 116,330 18,094 263,485 328.361 Share of support and yovèrnance costs (see note 101 Governan¢e 5.863 4,385 269.348 332.746 Analysls by fund Unreslricled lund$ g8n6ral Unreslricled funds designated 253,354 15,994 332,746 269,348 332,746 10 Support costs allo¢•tod to actlvltl8s Ral$lng lunds 2023 Total 2022 Governanc8 5.863 4,385 2023 2022 Govgrnan¢? ¢o$is comprlso: Accountoncy 5.863 4.385 5.863 4,385
RSPCAWARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Trustees None ol thè trustees lor any persons connected with them) r8celved any remunerallon OT benefits from tha charity during the year. 12 Employèes The average monthly nltmber of employe&s during Ihe yearwas.. 2023 Numb8r 2022 Numb¢r 10 10 Employrn•nt costs 2023 2022 Wages and salaries Social security co8ls Olher pension costs 171.868 10,752 4,802 167.933 3,602 3,883 187.422 175.418 Thèr8 were no employees who$8 annual remun8TalSon was more than £60,000. Remuneratlon of kay management porsonnèl The remunerallon of key management personn81 is as follows. 13 Taxatlon The chafily is exompt from taxation on its activI@S because all its income Is applied lor charitable purpos88. 14-
RSPCAWARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Tonglblè flxed assets Freehold land Flxturèts and artd bulldlngs flttlmgs Equlpmont Motor vthl¢leJ Total Cost Al 1 January 2023 1,164.964 23,955 40.813 5,413 1.235,145 Al 31 Dgcomber 2023 1.164.964 23,955 40.813 5,413 1.235.145 Depreclatlon and Impalrment Al 1 January 2023 D8preciation charged in the y8ar 404,609 13,861 22.567 208 37,213 571 4.060 1.353 468,449 15,993 Al 31 December 2023 418,470 22,775 37,784 5,413 484.442 Carrylng amount Al 31 December 2023 746,494 1,180 3.029 750,703 At 310ecember 2022 760,355 1.389 3,600 1.354 766,698 15 Flxed as$•t Inv•stM•nts Unllsted Inv6$tmonts Cost or valuatlon Al 1 January 2023 & 31 December 2023 1,252 Carrylng amount At 310ecember 2023 1.252 Al 31 Decembèr 2022 1,252 16 Flnanclal Inslrumonts 2023 2022 Carrylng amount of flnanclal assets Inslruments mèasured at lair value Ihrough profll or loss 1,252 1,252 17 Stocks 2023 2022 Finished goods and goods for resale 1.000 1,000 15-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 18 Debtors 2023 2022 Amount$ falllng due wlthin ono yoar: Trade debtors Prepayrnenls and accwed income 43,125 20,765 47,609 4,050 63,890 51.659 19 Loans and overdrafts 2023 2022 Other loan$ 32,384 43.796 Payable after one ygar 32,384 43.796 Th& loan relales lo an amount advanced from the National Royal Socl8ty for the Protection of Anlmals. of which tho Charfty is an independent bian¢h. In previous years il was agreed with Ihe National Sociely that repayments on tho loan could be deferred however during this year tho Nalional Society has repald somg of the loan by wilhholdlnu an element of the Door lo Door grant. They have further proposed to do Ihls in the Comlng years al a rale of £5,000 per year. The full grant Is dlsclosed in the relevant notè. 20 Credltors: amounts f•lllng due wlthln ong y•ar 2023 2022 Othèr taxallon and social securlly Trade credllors Other creditors Accruals and deferred Income 4,603 35.786 7,674 34,031 28.042 46.742 68,442 88,447 21 Credltors: amounts falllng du• after mor• than on• yéar 2023 2022 BOOWingS 32.384 43.796 16-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 22 Unrestrlcted funds - deslgnated These are unrèslrtct8d funds whSch are material lo the chailvs actlvltlas. At 1 January 2023 Resources expended Transférs At31 D•e•mber 2023 766,697 {15,9941 750,703 Prevlous y•ar.' At 1 January 2022 R8sourcgs oxpondod TranBfern At31 Decembgr 2022 793,219 126,5211 766.698 The deslgnaled fund of £750,703 ropresenis thè nel book value of fixed assèts shown in the Balance Sheet- 1.9. balances within funds that are not liquid rtrsourees but already spent on capil81 Ilems. 23 Unrestrlcted funds At 1 January 2023 In¢omlng resour¢•$ Rasources •xp•ndad Tran$f•r$ At31 Do¢•mb•r 2023 General funds 22.975 289.132 {253,354) 58.753 Pr&vlous yèar: At 1 January 2022 Incomlng rèsources ReJourc•$ expended Transfers At31 December 2022 G8neral funds 78.387 251.000 1332.9341 26.521 22,974 17
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2023 24 Analysls of net assets between fund¥ Unreslrlcted Unre$trl¢tèd lund$ funds g¢ngral doslgnated 2023 2023 Total 2023 Fund balanc8s at 31 Dgcember 2023 aro r•pr•s&nt8d by: Tangible assets Inveslmenls Current asselsllliabilili88) Long term liabilili8s 750,703 750.703 1.252 89,885 132,3841 1,252 89,885 132.3841 58.753 750,703 809.456 Unr•strlct•d Unrestrlcted funds funds general de¥lgnat•d 2022 2022 Totol 2022 Fund balan¢e$ •t 310•cèmbor 2022 aro ropresented by: Tangible as59ts Inv8stm6nis Current 8ssotsllllabilits8s) Long tem) Ilabilities 766,698 766.698 1.252 65.518 143.7961 1,252 65,518 143,7961 22.974 766,698 789,672 25 Related party transa¢tlon$ The branch 1$ a mamber ol the RSPCA National legacy schemè undar which the nalional society admlnlster the legacies left lo the branch for a nomlnal fee of 2.5 /. Lega¢le8 shown In these accounts are nel of th& 2.5QA deducted by the national $o¢lèty. Thè amount received through Ihls s¢heme durlng the year was £33.52012022.' £NILI. The branch 8150 rècèSved grants of £33.397 frorn the Nallonal Soclaly for the Door lo Door grant, £13.13Y for the Signed For grant, a further £1,300 for general matters and £23,000 from the RSPCA Liverpool Branch. Tha blanch also tran8acls with the national e1$lY by provlding boarding $8rvlces to 8nlmals rescued by the national socl8ly In their region. The amount charged lo RSPCA nalional lor these seNictss in the yèar amriunl 10 £78,911 12022.. £81.0141. The balance outstanding al the year ond Is £42.21112022'. £43,150) and 18 shown in Trade Debtors. Th& branch purchase item8 of medi¢al tsquipm8nt And other items from Ihg national society. The amount ¢harged by the national SOfAety in th8 yeai amounlod to £9,870 12022.. £11,923). Thg balancè owing at Ihe year Ond is £26.551 12022.. £20,219) and is shown in Trade Creditors. 18-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 26 Golng Concern Thg Trusl88s ragularly assess Ihe Charity's ability to continue as a Going Concern and arè awar8 that Ihe ¢onlinualion of lo$s&s at the current level are unsustainable. Whilst this has been identified Ihtr Trustoas havè also drawn up contingency plans whlch would enable the Charity to continue. As a Slralegic Cenlfe for tho National Society there are options of 8¢¢8ssing asslstancè from tham whlch WOLtld ensure the future ol the Branch. Alongside Ihis option the Trustees continue lo tsvaluale $lralegi¢ oplSons whlch would ensure that animal welfare Is sllll met. In addition the charity has received subslanlial leg8¢ios sln¢è the year end whlch will help improve results In tho year lo December 2023. 19-