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 RepublȢ 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 rehOm￿ng. 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 Inc￿8$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 follo￿ng 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$g•19
186,514
89.885
Total asg•ts l•ss C￿￿￿nt IlabllStl•$
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
$$g￿g￿ted 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 be￿een 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
un￿strIct6￿ 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 $¢h8me under whlch thè national soclgly admlnlglèr
Ihe legacles left lo the branch for 8 nominal fee o13Y*. Legacies shown In thesè 8¢counls are nel ol thg 3ts
deducted by the national soclely. Th8 amount recelved Ihrough this scheme durlng the year was £62.732
12023.. £33,520).
Tho branch also recelved grants of £26,816 from Ihg National Sociely for th8 Dwr io Door Grant. a furiher
giant of£1,500 lor genèral malleT8 and £33.000 from th8 RSPCA HQ.
The branch also transacl5 with Ihe nallonal socl&ly by providing boardlng 5grvlc83 to animals ra￿ued by the
national sociely In th8ir region. The amount eharged lo RSPCA nallonal for these servlces In Ihg year amounl
10 £74.494 12023.. £71.3121. The balance oulslanding al U)6 y88r gnd is £31.663 12023.. £42,211) and is
shown in Tradè Deblor3.
The branch purcha8e items of medlcal equlpmenl and olher Ilem5 from the nallonal society. The amount
chaTged by th9 national society in the y98r 8mounled lo £6.54312023.' £9,670). Thè balance owing al the ygar
end Is £24.878 {2023: £26,551) andlg 3h¢)wn in Trade Credltor$.
19-