RSPCA WARRINGTON, HALTON & ST HELENS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Charity reglslrallon number 232259 {England and Wales)
RSPCA WARRINGTON, HALTON & ST HELENS LEGAL AND ADMINISTRATIVE INFORMATION Trust••$ Mr P Draycott Mrs J Draycoll C McGee MS M Wors18y IAppolnl8d 15 February 20241 Charlty number IEngland and Wal•sl 232259 Independent examln•r Champlon TLL Llmll8d 7-9 station Road Hesk8lh Bank Preston Lancashire PR4 6SN
RSPCA WARRINGTON, HALTON & ST HELENS CONTENTS Trusteès, rtsport Slalamenl of trustees, responslbililles Independent examlne¢s feport Slatemtrnl of finan¢lal Actlvliles Bal8n¢6 Shael Notes lo thè financlal slatemen18 9-19
RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present Ih9ir annual report Bnd financlal slatemenls for th8 yg8r ended 31 Decemb612024. The financl81 slalem8nts hav8 b88n prepared in accordhncè with the accountlng policles sel out In nol6 1 lo the rinanclal sta18menls and comply wilh Ihe charity's govèmlng documenl. th& Charlllès Act 2011. FRS 102 'Th8 Finanolal Reptsrling Standard applicable in the UK and RepublÈ¢ of Ireland" and th& Charities SORP 'Aceountlng and Reporllny by Charilies.. Statement of Recommended Pracllc8 applicable lo charllles preparing Iheii accounts Irk accordanc& wllh Ihe Financlal Reportlng Standard appllcable In the UK and Republlc of Ireland IFRS 1021" ObloetlveB and actSvltlos The oblectlv8s of the Branch arè to promote the work and'obl8¢llves of Ihe Natlonal Soclely ol th8 RSPCA, wllh partlcular referonce lo the areas coveréd by the Branoh. Th8 primary aims are lo provide propel care for anlm81s which have been mi81iealed or negl and lo facllliale tho Tehoming ol as many animals as possibl&. onc8 they become available for iehoming. Thls 18 achieved through PToviding accommodation for cals and dogs rernoved from th61r owners by RSPCA Insp8clors due Io w81f8r8 concerns. Whllst in our care the animols arg treated for LKJth physical and behavioural ngeds until they be¢orne available for rehoming Th18 Ss achieved through providing accommodation for cats and dogs removed Irom thèli owners by RSPCA Inspectors due lo wgllare concerns. On¢9 anlrnals become avallablg for rehoming. In th& malority of cases Ihey ale n8iworked out lo olher RSPCA branches Ihal focus on rehOmng. lo ensure a quick tvrnaround on the avallablllly of spaces for ¢ase anlmals undar the Case boarding conlia¢l. The Branch also runs an animal dinlc In Runcorn lo provldtr low-cosl Irealmenl lo anlmals whose ownar8 are In receipl of cartain benefits. Our volunteers provide Snvaluable support in th& runnlng ol this seThlc&. The Iruslees have paid due regard lo guldan¢e Issued by the Ch8rlly Commlsslon In dèclding what acllvliles the charity should undèrtake. Achlevem8nt¥ and Performane In 2024 the branch look in a total of 261 animals,. 139 cals and 122 dogs1207 anim8ls In 20231. The vasl malorily of these wgro ¢a8e animals, cared for by the Branch whilst prosgcullon cases were golng through court. Thts res1 were anlmals that had been slgned ovgr lo the Inspectoral8 by théir owners. The Branch rehomed a totBI of113 cats and 76 dogs 1170 in 2023) The branch has conlSnu8d lo maintain Its Ilnks with OUT suiroundlng branch85 and conlSnu8s lo ¥upport Allrlnch8m branch by leasing Ihem two kennels. The Branch contlnuas lo focus on supporung the National Soclèty. taking In cals and dogs which have ba8n removed by RSPCA InspecloTS due lo conc$rns about Ihelr welloie. Th1$ PTovldes the Br8n¢h wilh a baslc l&vel of income. In recognition of tho support given lo ihe In$pedorale and Ihe numbgr of animals loken In on Ih8lr behalf the National Soclety awarded Ihe branch a monlhly grant of £3.000 for 12 months {final paym8nl due January 20251 The branch has been Increaslng Ils fundrai81ng by organlslng varlous events, Includlng a 8tall al Delamèrè For881. a focus on rehoming has also g6neraled a Significant Inc8$9 In income. The br8nch also held a charily ball which rolsed over £2,000. The Nalional Soclely also started paying B Ilm116d tirne daily fee for animals Ihal have boon Signed over for rehoming Icare Conlfibution Fund). As a result of thg combination of fundraising aclivilies. grants an¢J legacies the branch has had its most Successful year in A slgnific8nl lime
RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 A¢hlèv•monl8 and performan¢0 ObJèctlv8s and public beneflt stst8m8nt The Tru318o8 havè revlewed the outcom88 and achlevements of our oblectivos for thè year. to ensure that we remain focused on tsur chariiable alms and conllnuè lo deliver benefits lo the publ1¢. We have complied with the duly under Ihe Chari119$ A¢1 2006 to have due regard to publlc benefit guidance published by the Commission. Advane•m•nt of Anlmal Welfar• Our anlmal wellare work, taking In anlmBls for the In8pe¢lorat6 benefits society at large and also alms to help people in need wilh ihe care of their anlmals. Under the Chafilie$ Act 2006 the advancemenl of animal welfare is recognised as a disllnct statutory charitabl& purpose. The legislation and tho Anlm81 Welfare Act of the $8m6 yeBr indicate an acceptance by 80¢i¢ly Ihal liealing living ¢reatures with compassion has a moral benefit for the public 88 a whol&. Our main aclivilies, highllghted below, demon8tral6 th& benefit provided lo Ihg publlc. All of Ouf charitable aclivitlgs focus on promotin9 kindnèss and prevenling or suppr&sslng cruelly to animals and are undertaken to further Ih&¥g purposes for the publ1¢ ben&fit. Charltablo actlvltles pursued for tho publlc benellt We support RSPCA Inspectors by laklng In. caring for, and rehabllltallng anlmals which have beèn rèmoved as a result of ¢ru&lly, naglect or abuse. The Soclèly's InspectOTale rescu$s anlmbls In dlslress or al risk and 8nforces laws against the mlstrealment of animals In England and Wales by brlnglng prosecutlons. The work Is key to the preventlon and suppresslon of curienlly. part ol the RSPCA objects. and promotes humane senlimenls Iow8rds anlmals whlch involves mtsr81 bènefit lo humankind as a whole. We provlde subsidisad veterlnary Irealmenl via thè cllnlc for anlmals that are $l¢k or Inlured. whose owneis arè on low Incomes and un8bla to meet the full cost of Ifealmenl. Anlmals in our care re¢glved velerlnary and prev&nlallve carè. including vaccination lo help control the spread ol zoonolle dlseases. Dogs are mlcrochlpped lo comply with the law at the earliest opportunlty. Once anlmals becowne avallable for rehoming they undorgo assessment, and all anlmals are neutered and rnicrochlpped. Anlmals are rehomed al a reasonable cost lo adopters. Whllsl we recognlse that componlon anlmal8 provld& mea8urabla bènefits to P80ple's physlcal and mental health, wo conslder the provision ol pèts as subsidiary lo the main charitablo aim ol this Charity, whl¢h Is to reduce animal suffgring. Our policy lo charge a reasonable adoption fee for anlm8ls alms lo highlighl the ongolng personal and financial commltment of pel ownership. It would not be in thè best interest ofanlmals to rehome to Ihoso who could not afford lo ke8p Ihgm. We provldè volunteering opportunitSes lor those who wish lo support our work, including irusteeship, pre-adoplion home vi$ltlng. fundraising, loslering. cllnic support and invofvem6nt In all aspects of th& runnlng ol the animal cenlie, from receptlon. to mainlenancg and animal care. This benofits local people by prtsvldlng the possibility of dolng voluntory work whlch is both compa8$lon8ta ond rewarding. Flnanelal rovlew The tolal incomlng resour¢es for Ihe year amounted lo £372,85712023.. £289,132) Includlng legaci88 and grants ol £90.14812023.' £105,854>. Expèndllures In the year amounlod to £266,09212023'. £269.348). The surplu8 for th& year was £84,76512023.' Surplus £19,784). Raserves Pollcy The Branch holds rèseNes In OTdeT that the 8èrvlcè 18vel for animal wèlfare Is maintained should there be a reducllon in incoming rèsources. Reserve5 are th(188 funds Ihat are Iregly Èvallabl8 lor general purposès and are uncommllted. The Trustèès have eslablished a pollcy of holdlng resem$ of unreslricled funds equlvÈlènt lo six months of expenditure. As 0131 December 2024 lh$ Branch has free re$gN$s of £159.382 which, al ¢urrant levels, equales to 7 months charliable expendlluie.
RSPCA WARRINGTON, HALTON & ST HELENS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Investm•nt Pollcy Our policy remains unchanged, our surplus reseNe$ will be held Sn a high inter8St 8ecounl as we do nol have the esgNes lo risk Investing In equllltrs. Rl8k Revlow Currenlly Ihe major risk lo th& ¢harily Is the conllnuing monlhly108s reduclng lh8 Te3eTves. Me6llngs are held on 8 monthly basls. Reduclng expènditure. drlvtng gificiencles and gènerating new and addilional Income streams ar8 8 prlorily. W& arg working closely with the Nallonal Soclety lo achleve Ihls alm.Cvrrenlly the major ri8k lo Ihe charfly Is the conllnulng monthly loss rgducing the r&sgTv8s. Meellngs are held on a monlhty basls. R8ducing expendlluie driving effl¢lencies and gentsraling n&w and additional Income slfeams arg 8 Priority. We are working closgly wllh the Natlonal Soclely to a¢hleve IhSs alm. Pl•ns for futurè perlodB The Branch looks forward lo 2025. wllh the follong key oblecllves.. Increase fundraising and communlty engag8m&nl actlvllles Ihroughout the yèar Continue Implemenllng effl¢lgncy Improvgm8n18 to ieduc& operallonal costs, wllh a speclfic focus on reducing ulililies usage Increas& th8 number ol. wnd skills ol volunteers lo enablg moTe flexlbla op8ralions whllst mainlainlng tho highestlovel ol animal care. Thb Iruslees are vgry aware ol th8 recent announ¢emenl by Ihg government lo significanlly Incr8ase employers NalionBI Insurance rote$ and the proposeil increase In ihg Living Waga from April 2025. structurèi govemane• •nd managèmènt The charity Is consliluled as an unincorporated association. The Charily opgr8193 as an aulonomous branch of Ihe National RSPCA 8ubjecl lo Its rules for branches. The trustèès who served during the y8Bi and up lo Ihe dat6 of 8ignature of the finandal stalomenls werè.. MrJ Lavery (Resigned 17 January 2025) Mr P DTaycott Mrs J Draycott S Davies C McGee Ms T Hunter Smal8 Ms M Worsl8y (Reslgngd 18 February 20251 (Appointed 15 F&bruary 2024 and resigned 17 January 2025) IAppoln¢ed 15 Febru8ry 20241 Th& Trustees arè lully briefed on thelr responslbllltles as Trustees prtor lo Ihelr gcceplance ol Ihg role and a Issued with a guldancg handbook on Ihe role and r8sponslbililies of a Iruslee. The Trustees are èlected al Ihe AGM and fomi a commltt&& whlch goveins th& Branch. Thg Trustees hold rllonlhly me8llngs al which management daclsions are madè. The day lo day running of thè Branch is delegal6d lo Ihe Branch Operations Manager. Support and slraleglc dlr6¢lion Is glv8n by the Trusle85. Thè principal funding sources for the Branch lor 2023 conlinued lo be from leès pald by Ihe Nallonal RSPCA for boarding and carlng of case anlm81s al Warrlnglon Animal Centre.
RSPCAWARRINGTON, HALTON & ST HELENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Thetr ort was approv8d by th& Boar<1 of Trustees. Tru$t¢•
RSPCA WARRINGTON, HALTON & ST HELENS STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The tru818es are responslbl& for preparing the Trustees, Report and Ihe financlal st8lements in accordance wlth applicable law and UnS1gd Kingdom Accounting Standards (United Kingdom Generally Accepl&d Accounting Pfaclicel. The law applicable lo charilies in England and Wales requires Ihe Irusteas lo prepare financlal statemènts foT each financial year whleh glve a true and falr vlew ol Ihe stale of affairs of the charfly and of the Incomlng resources and application of resour¢g8 ol the charity for thal yoar. In preparlng Ih98e financial slalemgnls. thg trustees are fequlred lo.. select sullable accounting polici&s and then apply them conslstgnlly- - observè thg methods and princlples In the Charities SORP., mBke ludggrn8nls and estimatès that are reasonable and prudent,. $1819 whether applicabl6 8cwunling standards havo been folknwed. sublgot lo any material dep8riui$s disclosed and explalned in thè Ilnanclal slalemenls., and prepare the finBnclal $tal8m8nls on Ihe golnu concern basls unl8ss It Is Inappropriate lo pr8sumg Ihal Ihe charily will continue In opèrallon. The Irustees are rèsponsible for keeplng suffielenl accounting records th81 disclose with reasonable accuracy at any lime Ihe financl81 posilion of Ihe charlly and enable Ihem lo ensur6 that the financlal statemgnls comply wilh the Chartlies Acl 2011, the Charity IAccounts and Reports) Regulallons 2008 and Ihe provislons of the Irusl deed. They are also iespon8ible for saleguaidlng th8 assets of the charlly and hence lor laklng reasonable steps for Ihe prevenllon and delecllon ol fraud and other Irre9ularllles.
RSPCA WARRINGTON, HALTON & ST HELENS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCAWARRINGTON, HALTON & ST HELENS I report to Ihe Iruslees on my examination of Ihe financial stslemenls of RSPCA Warringlon. Halton & Sl Helens Ilhe harilyl for Ihe y8ar ended 31 December 2024. Responslbllltles and ba81¥ ot report As Ihe Iruslees of tho ¢harlty you are responsible for Ihe preparation of Ihe financial statements 111 8c¢ordancg wSlh the requirements of the Charities Ad 2011. I rèport In rèsp&cl of my examinalion ol the charity's financial statements cariiad out und&r secllon 145 of the Charill&$ Act 2011. In carrylng out my examlnallon I have followed the Directions glvèn by th8 Charity Commlssion und8r section 14515llbl of the Ch8rltSes Act 2011. Ind•p8nd8nt *xamlner's statement- matter of conctsrn Idenllfied Slnce the charity's gross Income exceedtsd £250,000. th8 Ind&pendent examlner must be a member of a body listed In sectlon 145 of the Charities Acl 2011. 1 confirm that l am quallflèd lo undèrtake ihe examlnalion because l am a mèmber ofACCA. whlch Is one of the Ilsted bodles. Your attenilon Is drawn lo the fad that tho charlty has prepared Ihe Ilnanclal slalements in accordan¢8 with Iho relevant verslon of the Statement of Recomm8nd8d Pra¢tlc& appllcable lo charities preparing their financlal st8t&mènts In accordance with the Financial Reporting St8ndard appllcabla In thè UK and Republlc of Ireland {FRS 1021 in prgforence to the Accounting and Reporting by Charities.. Slalemenl of R8comm&nded Practice issued on 1 April 2005 which 18 fgftsrr¢d to In the exianl regulalions but has now been withdrawn. l undorstand that this has been done in order for the financial 8tatgmenis to provlde a true and fair view in accordance with UK Gènerally Acegpled Accounting Practice. I h8v8 complatèd my examlnallon. I confirm that no matters h4v8 comè to my atlentlon In connecllon wllh tho examin8llon glvlng m8 caus8 to belleve that In any malerial respect.. accountlng r&cords were nol kept in respect of the charity as requireil by Secllon 130 of the Charities Act 2011. thè Ilnanclal statements do not accord wilh th058 re¢ord$', or the financial statements do not comply wilh the applicable requirements concerning the form and content of fln8nclal stalemenis sBt out in the Chariti88 (Accounts and Reports) Re9ulalions 2008 other than any rgquir6mont Ihal th& finoncial stalemenls give a true and fair view, whlch 1$ not a matler considered as part ol an indgpend8nl èx8mlno110n. I h8vè no concèrns and h8v8 como across no other mallers in ¢onne¢tton wllh lh8 ex8mlnollon to which allenlion should b8 drawn Sn Ihls rèport In order lo enable a proper underslandlny of tho fin8nclal stal6m8nts to b& reached. Champlon TLL Llmltod P Bell A¢CA 7-9 Slallon Road He8ktsth Bank Pr&ston Lancashiie PR4 6SN Dated-
RSPCA WARRINGTON, HALTON & ST HELENS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted Unr&trlcted funds funds génèral dg¥lgnated 2024 2024 Total Unr8#tTl¢ted Unrestrlctad fund8 funds general d•slgnated 2023 2023 Total 2024 2023 Notes Incom8 from.. Donallons and legacle3 Charitable aclivllies Olhgr trading aclivilles Investm&nts 177.222 180.336 15.227 72 177.222 180,336 15,227 72 144,664 103,878 40,587 144.664 103.87B 40,587 Totol Income 372,857 372.857 289,132 289,132 Expendllure on: Charliable activities 272,228 15.864 286,092 253.354 15.994 269,348 Tot•1 èxpgndltur• 272.228 15.864 288,092 253,354 15.994 269,348 Net Incom8llexpendltur•l and movèmont In funds 100,629 115.8641 84,765 35.778 115.994) 19,784 Reconclllatlon of fund$: Fund balances al 1 January 2024 58,753 750.703 809,458 22,975 766.697 789,672 Fund balances al 31 D¢gmber 2024 159.382 734.839 894.221 58,753 750,703 809,456 The slalemenl ol 1Snanel818¢livilles Includes all gaSns and losses recognlsed In th8 yeaf. All Incom8 and expendllure derive from conlinulng 8¢livilies.
RSPCA WARRINGTON, HALTON & ST HELENS BALANCE SHEET ASAT31 DECEMBER 2024 2024 2023 Notes Flxed assets Tangible assets Investments 14 15 734.839 1,252 750,703 1,252 736,091 751.955 Curront as88ts Stock8 Dèbtors Cash al bank and in hand 17 18 1,000 63.890 93.437 65.489 162,723 229,212 158,327 Credltors: amounts falllnu du• wlthln one yoar 20 142,6981 {68,4421 N•t currnnt 8$g•19 186,514 89.885 Total asg•ts l•ss Cnt IlabllStl•$ 922.605 841,840 Credltors: amounts folllng due after more than one year 21 128,3841 132.3841 N•t •$¥•ts 894,221 809,456 The funds of th• ¢harlty Unre81ficltrd funds- ganeral Unreslricled funds- designaled 24 23 159.382 734,839 58,753 750,703 894,221 809,456 Tho al stat&m&nts were approved by the Iruslges on . Trustao
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng poll¢le¥ Chttrlty Informatlon RSPCA Wariinglon, Hallon & Sl Hèlen8 18 a local braneh of Ihe national RSPCA organi¥alion. It is conlfolled by it's govgrning document which Is thg RSPCA branch rules and 18 an unicorporated ch8rity 1.1 Aecountlng convontlon The financlal $tslements have been prèpared in accordanctr with the charity's governlng document, the Charilies Act 2011, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic ol Ireland" I"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statameril of Recommendtrd Practice applicabl8 to charities prèparing their accounls in 8¢wrdance with the Finan¢i81 Reporling Standard applicable ITI th8 UK and Repvbllc of Ireland IFRS 1021" leffecliv8 1 January 2019). The charity is a Public Bgnefit Enlily as defined by FRS 102. The charity has lakgn advantage of the provlslons In the SORP for charltl88 not lo prepar6 a Statement of Cash Flows. The financial statements have departed from th8 Charities (Aceounis and Reports) Regulallons 2008 only lo Ihe exlenl requlred lo provide a true and falr view. This deparlum has involved followlng th8 Statement of Recommended Practice for charities applying FRS 102 rather ihan the verslon ol Ihtr Statement of Recommended Praclice which Is referred lo In the Regulallons bul whith has since been wilhdiawn. Thè financial slalemenls 818 prepared in sterling, which is Ihe f¢JnGlional currency of the charity. Monetary 8mounl8 in these financSal $laleffl8nls are rounded to ihg nearest £. The financlal stat8m8nls have been prepared under the hislorfcal cost ¢onvenllon. modlflèd lo include the revaluation of freehokl properties and lo Include inveslmenl propertlas and certain financlal Inslrumenls al fair value. The prlnclpal a¢counling pollcles Bdoplèd are sel out below. 1.2 Golng cone¥rn Al Ihe lime of approvlng the Nnanclal slalements. the Iruslees hav8 a ièasonable expectatlon th81 the charfly has adequate iesour¢es lo continue In op6rallonal existence lor thè lore8eeable future. Thus the Irustees conlinue lo adopt the golng concern basls of accounting in preparlng the financlal sialements. 1.3 Char51able funds Unreslricled funds are av8ilablg for use al the dls¢rg1ion of the Ifustees In furtherance of thelr ¢haTilable objeclives. Deslgnaled funds are Slems that the trustees have agreed lo sel aside for 3pgcific purposes. Furlher &xplanalion of Ihe nature of ea¢h lund is included in th& note8 to the financial stattrmenl8. Resl¥icled lund8 are subjecl to sp8¢lfic conditions by donors or 9rarilors as lo how thèy may be used. Th8 purposes and use8 of the restricted funds are 881 out in Ihe noles lo the financial slalemgnts. Endowment funds are 8ubject lo speclflc conditions by donors that Ihe capital must b8 maintained by th& charity. 1.4 Income Income is recognlsed when thg ¢h8rily is legally enlllled lo il after any performancè nditionS have bgon mel, the arnounls can be measured reliably, and il is probablo that Income wlll be re¢8lved. Cash donation8 are recognlsed on re¢$lpl. Other donallons are recognlsed once Ihè ¢harily has been notified of th8 donation. unless performance conditions requlre deferral of the amount. In¢orne lax recoverable In relation lo donallons r6celvod under Gift Ald or deeds of ¢ovenanl is recognlsad 81 the lime of the don8110n.
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Ac¢ountlng pollclo8 IContlnu•dl Legacies are recognised on receipt or otherwise if the charily hgs bgen notlllad of 8n Imp&ndlng distribulion, the amount is known, and receipt is expected. If the amounl is not known. th8 lègaoy Is Ireated as a conllngenl asset. The charilvs primary aclivily is housing animals and the tf88tmonl and caro ol anlm8ls Ss moslly wilh the anlmèls that are housed. The treatment of non.boardlng anlmals Is not maltrrfal and, 0$ such. h8$ not been $$ggted within the accounts. 1.5 Expendlturo Expendllure Is iecognised once there Is a legal or conslructlve obllgallon lo transfer e¢onomlc b&ngflt to a Ihlrd party,11 Is probable that a transfer of economlc benefits will be requlred in 381118m8nl, and th& amount of Ihe obligation can be measufod lIably. Expendilure 18 classified by activity. Thg ¢O$ts of each actlvity are mado up of the total of direct cos18 and shared costs, including support cos18 involved in ttndertÈkln9 each aclivily. Difect cos(s alliibulablg lo a sir)9le Belivity are allocated directly lo that activily. Shared costs whlch ¢onlribute to more Ihan one activity and Support costs which ale nol alliibulab18 to a single activity are 8PPOrtionod bolw8en thosè activities on a basi5 con81sl8nt with Ihg use of resources. Central staff costs are allocated on the ba$1$ of tlme sp&nl. and depreciation charges arg allocatod on the porlion ol the asset's use. Support costs Since the majority of aciivilieslcosts relate lo Ihe 8010 charitsble acilvity h¢adlng all support cosls have been 8llocatod lo Ihg ¢harllable acllvity and as such a separate analy818 or allo¢alton b881s for gUPPOrt costs is not requlred. 1.6 Tanglbl• flxed assets Tangible fixed as58ls aro Initlolly measured al cost and subsequently measured al co81 or valLtrBtion. net of depreciation and any impairment losses. DepT8cialion is recognised 80 as to wiSte off the cosl or valualion of assets less their residual v8lu&s over thelr uselul lives on the following ba88S'. Fra9hold land and buildings Fixlures and fillings Equipment Motor vehlcles 2% p.a. slraighl line 150/* p.a. reduclng balonce 25°h p.a. reducing balance 250A p.a. slralghl Ilne Tha galn or loss arlslng on the disposal ol an a8891 Is dolermlned as Ihe dllference beeen Ihe salg procèèds and th& ¢airylng value of the asset, and Is recognised In the stslement of finandal aclSvilies. 1.7 Flx¢d #88gt Inv•$tm•nt8 Flxed hsset Investments are Initially measured at Iransacllon prlce excluding transacllon costs. and ar6 subsoquontly moosured at fair value al each reportlng date. Changes In fair value are reco9nlsed In ngt IncoJnellexpendilurel for thè yèar. Transaction costs are exp8nsed as incurred. 1.8 Imp41miont of flx•d a$s•t8 At each reportlng end dale, the ch8rlly itrvlews Ihe carylnu amounts ol Ils tangible as881s lo delermlne whether thère Is any Indlcalion that tho3& 8s$èls have suffered an Impalrmenl loss. If any 3u¢h Indlcatlon èxlsts. the recoverable amount of Ihe a8881 1$ è$llmaled In order to dètemilne the extent of the Impalmiènt loss Ilf any). 10-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng poll¢l•$ Icontlnuèdl 1.9 Stocks Stocks ale stated al Ihè loweT of c051 and esllmated sèlling price less cosls to complete and sell. Cost comprises direct materials and, wheTe applicable. dlrècl labour cosls and Ihose overheads Ihal have been incurred In bilnglng lh9 stocks lo Iheif present location and condition. Items held for distribution al no or nominal consSderallon are measured Ihe lower of rèpla¢emenl cost and cost. Nel reallsable value Is the eslimaled selllng prfce 19$8 all e81irnaled cosls ol compltrllon and costs to be incurred In mark¢ling. selling and dislrtbulion. 1.10 Ca$h Ind cash equlval•nt8 Cash and eash equivalents include cash In hAnd, deposlts hekj al call wllh b8nks, other shorl-lemi Ilquld Inveslmenls with origlnal maluiilies ol three monlhs or 188s, and bank ovèrdraft8. Bank overdiafts are shown wilhin borrowlngs In current liabililles. 1.11 FSnan¢lal Instrumen18 The charity has elè¢led lo apply the provlslons ol SÈ¢lion 11 'Baslc Flnanelal Inslrumenls. and Secllon 12 'Olher Flnanclal Inslmments Issues. ol FRS 102 Io 811 of financial instruments. Flnanclal Instruments are recognlsed In the ch8rfty's balance sheel whèn Ihè charily becomes parly to lh¢ conlra¢lual provi81on8 of the Inslrumenl. Flnanclal assels and Ilabllit188 are off8el, with Ihe nel amtstjnls presented In Ihe flnancl81 $lalemenls. when there is a legally ènforcfyable right lo sel off the recognls8d 8mounls and there Is an Int8ntion to $8llle on a net basis or lo realise Ihe asstrl and 8ellle the liabilily simulian90U81y. Baslc flnanclal •s$•l$ Baslc financial assets, whlch Includg debtors and cash and bank balances. are Snltlally measured al Iransaclion price includlng transaction costs and are subsequenlly ¢aTried al amortlsed cost uslng the effecllve inleiesl method unless the arrangement conslSlules a flnancing transaction, where the transaction Is m8asuied al the prèsenl valug of th8 fulure recèlpls dlscounled al a market rale ol Intar&st. Financial assets classified Bs ro¢0ivable wilhin one year are not Amortl8ed. 80$1¢ flnanclal Ilablllllos Baslc flnanci81 liabilities, includlng credltor5 and bank loans are InS1Sally rècognisgd al Iransacllon prlc& unle88 the arrangement conslilule8 a flnanclng Iransaction. where the debt Insl¥ument Is measured at (he w65enl value of Ihe fuluTg payments discounted at a mark81 r819 of interest. Flnancl81118bllltle3 classified as poyablo wllhSn one y88r are not amoriised. Debt Instwmenls are subsequently carrled 8t 8mort138d cost, using th6 &fl&¢liv8 inleTesl Tale method. Trade creditors are obligations to pay lor goods or 8eTvices that havg begn acquired in the ordlnary ¢ovr8e of operations Irom suppllers. Amovnl8 payable are classified as curr8nl liabilities if payment Is dug within one year or less. If not. Ihey aro presgnled as non-currenl liBbilltie$. Trade crediloTS are recognlsgd initially al Iransaclion price and subsequgntly measured al amortised cost uslng the efleclive Inleresl m9thod. Derecognltlon of flnan¢141 llabllltles Financial liabilities are der8¢ognised when the charity's ¢ontraclual obligalions explre or are discharged or cancelled.
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollc1&8 (Contlnuedl 1.12 Employee bene15ts Th8 ¢o$I of any unused hollday enllll&menl Is r8cognSsed Sn thè pertod In whlch Ihe employee's servtces are received. TermSnatlon benefits are recognised immediately as an expen8e when Ihe charity Is domon$lrably commllled to termlnate Ihe employmenl of an employee or to provide lerminatson benefits. 1.13 Retlrement beneflls Payments lo defined conlrlbullon rètlrement beneflt schemes are charged as an expense as they fall due. Crltleal accounllng e8tlmates and Judgements In tho appllcallon of Iho charlly's accountlng polScles. the trustees ale required to make judgements, eslimales and assurnpllons about the ¢arrylng amounl of ass8ls and IlabSlltles that are not readlly apparenl from other sources. The estimates and asstscialed 8$sumpll¢)n$ arg basad on hlslorlcal axparlènca and olher factors thal are considered to be relevant. Actual results may differ from the80 esllmales. Tho esllmalès and underlylng assumptlons are revlewed on an ongoing basks. Revislons lo accounting eslimales are re¢ognlsed In Ihg perlod In whlch the estSmMte Is revlsed wherè the revislon affects only that period, or In the per¢od of the revl$lon and luluie p6rlods where the revlsion affects both currenl and lulure perlods. Income from donatlon$ •nd l*go¢10s Unr8strlct8d funds 2024 Unr•strlet•d fund5 2023 Donallons and glfts Legacies Grants 53.174 62.732 61.316 38.810 33.520 72,334 177.222 144.664 Grant$ RSPCA Door lo Door Grant RSPCA General Grant RSPCA Liverpool Branch RSPCA Slgned Ovor Grant Deparlmenl for Edueallon RSPCA Nallonal Society Other 21.816 33.000 33.397 23,000 13,137 1.500 1.300 6.500 81.316 72.334 12-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Incomfr from ¢harltablè actlYltle8 Unrestrlcted funds 2024 Unr08trlct•d funds 2023 Houslng anlmals Services provided undeT conlracl Other Sncomè 145,211 35.125 88,307 15.571 180,336 103.87B Incomo Irom othér tradlng actlvltle Unr8slrlct8d Unr•slrl¢ted fundB funds 2024 2023 Fundraislng ev8nls Shop In¢ome 2,562 12,665 32 40,555 Olhgr trading acllvltles 15,227 40.587 Incom• fram Inv¢Btment8 UnreBlrlcted Unr•slrlct•d funds funds 2024 2023 Int8r85t recgivable 72 13-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expendlture on charltablè actlvltles Ralslng funds 2024 RalsSng funds 2023 Dlr¥¢t ¢osis Staff costs Depreciation and impairment Dlrgct ¢osl$ Anlm81 core 201.138 15,864 49.240 13.123 187,422 15,994 43.902 16.167 279.365 263,485 Share of support and govern#n¢o ¢0$ts l$•• not• 9) Governanco 8.727 5.863 268,092 269,348 Analysls by fund unstrIct6 funds- g8n8ral Unroslrlcled funds- deslgnated 272.228 15.864 253,354 15,994 288,092 269,348 Support ¢ostB allo¢at¢d to a¢tlvltl•s Ralslng fund$ 2024 Totsl 2023 Governance 8,727 5,863 2024 2023 Governance costs comprlse: Accountancy 8,727 5.863 8,727 5,863 14-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 10 N•t mov•ment In funds 2024 2023 The nel movement In lundg Is staled after chargingl{credSllng}'. Fees payablè for Ihg Independent examinallon of th8 charlty's fln8ncial slalemenls Deprecialion of owned tanglblg fixed as8gls 6,327 15,864 5,863 15.994 11 Trust8os None of the trustees lor ony persons connected with them) rec&lved any remuneration or b8nefils from th& harély during Ihe year. 12 Employ•8s Th6 avorag8 monthly number of employe&s during the year was.. 2024 Numbor 2023 Number 12 10 Employment CO8t8 2024 2023 Wages and salaries Sooial security costs Othèr penslon cos18 184.102 12.422 4.614 171.868 10,752 4,802 201,138 187.422 There were no employees whose annu81 remuneration was more Ihan £60.000. 13 Taxatlon The charfty19 8xernpl from laxalion on its aclivities bècau$9 all its income is applied for charitable purpo88S. 15
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 T8nglblè flx•d a88•t8 Frèèhold land Flxtur88 and 8nd tsulldlngl Ilttlngts Equlpmènt Motor vihl¢lès Total Cost Al 1 January 2024 1,164,964 23,955 40,813 5,413 1.235.145 At 31 Decembèr 2024 1.164.964 23.955 40.813 5.413 1,235,145 Depreclatltsn and Imylmiant Al 1 January 2024 Depreciation charged in the year 418,470 14,930 22,775 177 37,784 757 S,413 484,442 15,864 Al 31 Decembgr 2024 433.400 22.952 38.541 5.413 500.306 Carrylng amount Al 31 December 2024 731,564 1,003 2,272 734.839 At 31 December 2023 746.494 1,180 3,029 750,703 15 FSxed assot Investments Unllstad Invo$tm•nts CoBt or valuatlon Al 1 January 2024 & 31 December 2024 1,252 Carrylng amount Al 31 December 2024 1.252 Al 31 December 2023 1.252 11 Flnanclal Instruments 2024 2023 Carrylng amount of flnanclal assets Inslrumenls measured al fair value through profil or1088 1.252 1,252 17 Stock8 2024 2023 Finished goods and goods for resale 1,000 1.000 16-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Dgbtor3 2024 2023 Amounts la115ng due wlthln on¥ year: Trade debtors Other debtors Prèpayments and accrued Income 63.085 100 2.304 43,125 20,765 65,489 63.890 19 Loans and ov•rdrafts 2024 2023 Olher loans 28,384 32.384 Payable 8ftgr on8 year 28.384 32,384 Th8 loan relates lo an amount advanced from Ihe Nallonal Royal Socl&ty for Ihg Protecléon of Animals. ol which Ihe charily Is Bn Independènt branch. In prevlous years l( was agr68d with the Nallonal Society that iepaymènls on the loan could be deferred however during this year Ihe Nation81 Society has repald some of Ihe loan by wllhholding an element of the Door lo Door granl. They havè further proposed lo do Ihls In ihe comSng years al a rale of £5,000 per year. The full grant Is disclosed In Ihe r&levanl note. 20 Credltor8: amounts falllng duè wlthln onè y•¥r 2024 2023 Oiher taxallon and 8oclal securfly Trade creditors Other eredilor8 Accruals and d&forrèd Incomg 19.638 19.595 1.065 2,400 4,603 35,786 11 28,042 42.698 68,442 21 Cred5tors: amounts falllng dua aft•r more than one year 2024 2023 Borrowlngs 28,384 32.3B4 17-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 22 Rgtlrem¥nt b8n•flt schomes 2024 2023 D•fln•d contrlbutlon schemeB Charge to PTofil or loss In rèspèct of d&flned contribution schemes 4,614 4.802 The charity operates a defined conlflbutlon pènslon heme lor all qLtralilying employees. Tha assets of th& scheme are held separately from those of Ihè charlly In an Indapendently administered fund. 23 Unre¥trl¢tsd funds- dgslgnatod These are unrestricted funds which aro maltsrial lo the ch8rllls Bctlvitles. At 1 January Ro8¢ur¢•$ 2024 expended At31 D•e•mbar 2024 Flxed assets 750.703 {15.864} 734,839 Prevlouty year: At 1 January 2023 R•8ourcè8 expènd•d At31 D•c•mb8r 2023 766,697 (15.9941 750,703 Th8 deslgnaled fund of £750,703 r8pr8s8nts the net book value of16xed assets shown In the Balance Sheet - l.e. balances wSlhln funds that are not Ilquld rosour¢8s bul 8lr8ady spent on capltal Items. 24 Unrestrl¢tod fund$ At 1 January 2024 Incomlng resources Resources expended At31 Do¢•mb6r 2024 General funds 58,753 372,857 1272.228 159,382 Prevlous year: At 1 January 2023 Incomlng resources Re$our¢•8 expendod At31 December 2023 G&nerBI funds 22.975 289.132 1253.3541 58.7S3 18-
RSPCA WARRINGTON, HALTON & ST HELENS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 25 Analysls of n•t as8etB betwB•n fund$ Unrestrlcted Unr•strlcted funds funds general d•tylgllated 2024 2024 Total 2024 Fund balances at 31 D8cèmb•r 2024 aro r•pr8sentad by: Tangiblo ass918 Inveslmenis Current as8e181{liabililiesl Long term118billlles 734,839 734.839 1.252 186.514 128.3841 1.252 186.514 128.384} 159.382 734,839 894.221 Unrostrlcted Unrestrlct8d funds funds general d•$lgnated 2023 2023 Total 2023 Fund balances at 31 Dèc8mb•r 2023 are r8pr8s8nt•d by: Tangiblè 8388ls Inveslmenls Current asselsllliabilillesl Long temi Ilabililies 750,703 750.703 1,252 89,885 (32.3841 1,252 89.885 {32,3841 58.753 750,703 809.456 26 R•lat8d party Iransactlons Th8 branch Is a member ol tha RSPCA National lega¢y $¢h8me under whlch thè national soclgly admlnlglèr Ihe legacles left lo the branch for 8 nominal fee o13Y*. Legacies shown In thesè 8¢counls are nel ol thg 3ts deducted by the national soclely. Th8 amount recelved Ihrough this scheme durlng the year was £62.732 12023.. £33,520). Tho branch also recelved grants of £26,816 from Ihg National Sociely for th8 Dwr io Door Grant. a furiher giant of£1,500 lor genèral malleT8 and £33.000 from th8 RSPCA HQ. The branch also transacl5 with Ihe nallonal socl&ly by providing boardlng 5grvlc83 to animals raued by the national sociely In th8ir region. The amount eharged lo RSPCA nallonal for these servlces In Ihg year amounl 10 £74.494 12023.. £71.3121. The balance oulslanding al U)6 y88r gnd is £31.663 12023.. £42,211) and is shown in Tradè Deblor3. The branch purcha8e items of medlcal equlpmenl and olher Ilem5 from the nallonal society. The amount chaTged by th9 national society in the y98r 8mounled lo £6.54312023.' £9,670). Thè balance owing al the ygar end Is £24.878 {2023: £26,551) andlg 3h¢)wn in Trade Credltor$. 19-