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 WO￿leY
(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 A￿OUnt￿ng 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
in￿me/(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 actI￿lIsS
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
BO￿OWingS
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-