RSPCA. LI CUMBRIA WEST FOR EVERY KIND Charlty Numb•r 232281 CJ¥QE) o*c) ANNUAL REPORT Year ending 31 st December 2023 (YVE3eQ
fil THE 2023 RSPCA CUMBRIA WEST TEAMS RSPCA Cumbria West Trustee Team Ally Chester - Honorary Secretary Membershlp Secretary Rehomlng Team Coordlnotor Welfare Asslstance Onllne Trolnlng Manager Norah Messenger - Events CooYdinotoY Greg Fisher - Tralning and Development Karen Payne - Honorary Chalrperson Georglna Flsher - Honorary Treasurer Volunteer Coordlnotor Dave Eades - Fosterlng Coordlnator Laura Chejter - Fundrolslng Coordlnotor Craig O'Neil - Ajsistunt Fundraising Coordinator Chrij Gurney - Lotterlej and Charlty Commilslon Official RSPCA Cumbrla Wwt Volunteerln Team Natalle Bennett Wendy Boss Katelyn Cullen Franbie Imin Julie Patterson Philomena Stanley Diana Warwic Karen Benson Darrell Cerva Haylty Finegan Andrew Matthews Diane Routledge Carol Stephenson Katrin Wylie lulle Blakey Laura Corbill Helen Harnvood Rita Mvller Janice Scott Sue Stubbs RSPCA Cumbria West Foster Team Bethany Baden Clalre and Ben Casey Suson Donaldson & Steve Horrljon Zoe Frears David M¢Alister Norah Messenger Karen Payne Tracy and Donald Puydie Vanessa Taylor Roland Wllklnson Loulse Wllson And not foryettlng the absolutely essentlal Chester Catsl Karen Baker Laura Chester Heother and Andy Dulgnan Jocqul Govln Lejleigh M¢Kitten Rlta Mlller Llsa Pederson Lesley Sloan Philomena Stanley Elalne Wlllan Charlle Brough Chrljtlne Copeman Anne Dunne Morlna and Rob Grout Amanda and Murray M¢Nab Morlu Moore Sue Powel Steph Stubbs Jade Tonge Casey Wllion Inde endent Examiner lan Scott Salnt and c Chartered Accountants 12 _ 13 Church Street Whltehaven CA28 7AV Bankers Nat West 31 Pow Street Worhington CA14 3WV
I REPORTING AND RESCUING ANIMALS Resculng anlmals and deallng wlth reporti of anlmal cruelty are managed natlonally at RSPCA Headquarters at Horjham, West Sujsex. Thlj ollows the InspKtors to <oordlnate and respond to those onlmols that need us most flrrt. TO REPORT ANIMAL CRUELTY CALL 0300 1234 999 OR VISIT https:IIwww•fsp¢aorg.uhlutllltlesl¢onturtuslreportmielty TO REPORT INJURED WILDLIFE visit https:IIwww•rspca.org•uklutilitieslcontartuslreportcYuelty TO CONTACT Department of Envlronment Flsherles and Agrlculture (DEFRA) call 020 0301 I RSPCA CUMBRIA WEST BRANCH CONTACT DETAILS RSPCA Cumbrla Wat's Prlnclpal Address: The Pottery 13 - 15 Market Place Whitehaven CA28 71B Telephone- 01946 695585 E-mall - rsPcacumbrlast@btconn¢cL(OM Webslte - WWWr5O<umbrl•We$I¢QU Fu¢ebook - https:IIvJvAV.fa¢ebooh.¢omlrsp¢u Fu¢ebooh Fundroijing Poge - https:Ilwww.fu¢ebooh•¢omlrswa¢wfundralslng Also tind us on Injtagram. TikTok. Linltedln. eBay. Indeed We accept Paypal, Just Glvlng• Crowd Fundlngi Amazon Wlihllst and BACS Donatlons Our Chorlty Shop IJ open wery day except Monday's untll 4pm, w¢ would love to oc¢ept any preloved. new or nearly new Items, %u¢h as bri¢-o-bro¢ and ¢lothlng* anytime we ore open• House Clearance's or larye donations - we have a van and will be very happy to come along and pick up donatvons. we can ac¢ept a lot of dilferent things but not furniture at the moment. $0 give us a call and we will sort it out! If you would like to pop in for a ¢hat. Just glve us a ¢all, or drop us a Ilne. we are here to support our lo¢al people.
I STRUCTUR GOVERNANCE AND MANAGEMENT OF RSPCA CUMBRIA WEST BRANCH The Cumbrla Wert Branchls constltuted as an unlncorporated assoclatlon. The Branch operates as on outonomous Branch of the Notlonol RSPCA subJKt to Its rules for Branches (os updated In 2019). A committee of Trustees. elected at the AGM. governs the Branch. All Trustees are briefed on their responsibilities as Trustees prior to their acceptance of the role. The Branch operates wlthln a natlonal networh of orgonl%otlon% that pursue the same objectlves. bnown ¢olledively us the Royal Society for the Prevention ol Cruelty to Animals. The networh omprisej independent bran¢hes operating within u defined geogruphi¢ol oreo for the purposes fundraising and the provision of animal care fa¢ilTties and treatments. A regional strurture. which ts overseen on a national basis. brings several Bran¢h colleagues together along wlth Inspettors. regtonal and natlonal representatlves on a regular (at least bl-annual) basls. The purpose Is to dlscuss reglonal fundlngw coordlnate pollcles and objertlves as well as provlde opportunltles for colleagues to share knowledge and experlences. Denise M¢Cabe was Branch Partnership Manager for the RSPCA Cumbria West Branch in 2023. The West Cumbrla Branch also has Ilnks wlth and works wtth a splrlt of cooperatlon wlth other branches and oryanlsatlons commltted to the same overall objertlves and Interests wlthln our geographlcal area. The Cumbria West BYan¢h artively recruits and trains office and retail volunteers. fosterers. 4riends of, and helpers for operational artivitiej. events and to ensure the smooth and effertive running of the branch. The Cumbrla West Branch also artlvely recrults Trustees to further our areas of expertlse and to enhan<e our current servlces. The Cumbria Wert Branch at all times will promote rther individual and joint membershTP subJcTTPtions of our National RSPCA Body.
I BRANCH MANAGEMENT The Trustees meet at least every eight weeks to discuss progress on the year's activities. to set desTred objertives. agree any required actlons. with set timescales and the expectations regarding quality. in a democratic and fair manner. Branch flnances are revlewed at each meetlng to ensure donated funds are used approprlately and to mltigate any rlshs. The Trurtees also examine other operational and busvness risks and confirm that they have ertablished systems to mitigate any signiticant risks. such as: Al The safety. health and weltare of all Tyustees. Volunteers and RSPCA Representatives. The safety. health and welfare of all our customers and visitors attending our Establishments and Events. The safety. health and welfare of all Anlmals under our care and the people supportlng them If relevant. Al Loss of reputatlon or Income through error or fraud. By plannlng• remove the rlsh ol Insufflclent funds to cover the corts of anlmal welfare actlvltles In the future years. These meetings are also used to ensure that the Branth operates in accordance with any relevant Natlonal Soclety rulesN processes and Inltlatlv¢s* gulded by the Branch Partner%hlp Manager. I OB ECTIVES AND PRINCIPAL AcfiviTIES The objects of the Branch are to promote the work and objectives of the National SocTety of the RSPCA. to prevent animal cruelty. to promote Itindness to animals and to alleviate the suffering of animals through all lawful means. with particular reference to the area of the Branch. in accordance with the policies of the Society. The Trustees revlewed the out¢omes and a¢hlevements of the Bran¢h's objertlves and o¢tlvltles for the yeur to ensure they remuin fo¢u5ed on the ¢harity'5 aims and ¢ontinue to deliver benefits to the publi The Trustees have Complied with the duty under the clrItIeS Art 1993 to have due regard to public benefit guidance published by the Charity Commisslon which can be illustrated as follows: fil ALLEVIATING SUFFERING A priorlty for the Branch is to ensure appropriate veterinary care is available for anlmals whose ¢Jwners are on benelits or a low income and may be reluttant or anxious about the torts of seeing a vet. The Bran¢h provldes flnon¢lol ojslston¢e towards veterlnary treatment for sl¢h or Injured onlmals owned by lo¢al people on low incomes where possible. alrfe
I SPAYING AND NEUTERING
A continued priorvty for the Branch is to promote the spaying and neutering of pets and feral
populations of animals. to prevent unwanted animals being born. to enlnCe the health and welfare
of adult anlmals and to control the local populations ot animals.
The Branch provldes flnanclal support to asslst local famllles on low Incomes to encourage the
spaylng and neuterlng of pets. and wlll also avolluble to wntrKbute flnan¢lally to the <ontrol ol ferol
populatrons.
fift MICROCHIPPING SERVICES
We provlde a pet ml<rochlpping servlce, we hove fully trolned• quallfled and Insured RSPCA Cumbrla
Wert mlcrochlpplng practltioners avallable, $0 enable us to provlde thlj essentlal. now often legally
required servi
I FUNDRAISING To enable us to provide the services and support that we believe is $0 ne<essary for our local area we are commrtted to raise the funding required. through our current established methods. but also employing new approaches for us at our clwrity• including online sales. and to develop as many funding streams as possible. We wlll (ontlnue to Tearn, to update. ond modernlse, wlth contlnued Interactlon through soclol mediu. We will research, identify and utilize new fundraising methodj and trends, while offering lun and interesting woyj of intera¢ting with people durTng ull our fundraising a¢tivTties• Our Clothing and Accessories Emporium. Bric-a-bYa¢ shop and Courtyard Sales area of boohs. DVD• films. chlldren's clothes has continued to attract new customers. $0 much $0 that we have consistently been smashlng our ¢xvn sales records! During 2023 the trujtees agreed to pur¢hose a van for our charity this was a¢hieved and we aye now mobile! and mu¢h more flexible in the ways we can transport animals• pi¢h up donations and houle ¢learan¢e items. Piching up donations in our van is be¢oming a valuable Sour of donations for our shops. as well as keeping our stock levels lovely and healthy. fil RESCUING AND REHOMING LOST ABUSED AND UNWANTED ANIMALS Funds raised goes towards reKuing and rehoming lort. alwsed and unwanted animals, Cumbria West a¢¢ept animals that have already been rescued by the RSPCA Inspectors. Once these onimals are in our care. thty are vet-<he<hed and all treatment and care is then funded by US iluding being neutered. MIC¢hiPPed and given their annual iniertions before being re-homed. Often an anlmal needs to recover from thelr traumatlc experlences, or veterlnary treatment, after they have been rescued, they need a Ilttle tlme wlth one of our wonderful anlmal fosterers to get the love and affectlon they need. We fund all the anlmal*s day to day Ilvlng (osts. the losterers provlde the magl& untll the anlmal Is ready for thelr forever home. We also use local kenneling services In the Jhort term for animals wlxl need a safe place to stay always inspert the kenneling services before we use them to ensuye the animals get the best care possible. SJ
AI RSPCA CUMBRIA WEST BRANCH LOCATION PREMISES AND FACILITIES Cumbria West Brunch of the RSPCA is lo¢uted in the middle of our v>astol town of Whitehoven, our ¢ut¢hment area ¢overs u loyge area of Cumbria. We are lu¢hy to Ivve in su¢h a beautvful ¢ounty. our 'pat<h' iludeS some of the very pirturesque and popular Lahe Distri¢t National Porh. whi¢h attracts many visitors. We are also at the very Jtart (or end) of the Coast 2 Coast Walking and Cwling Route. Tt's just over the road from our shop. Our locatlon Is central to the areas we work In and our premlses are located In the Market Place, whlch Is great for paislng trode, full of artlvlty and the colourful Ilfe of our town. We have two retail areas on the ground floor. with an office area above. with disabled access. kitchen and restroom facillties. We process our lovely donatlon% and get them ready for Sole on the three floors above the shops. we aljo sell through onllne plutformj so we Can get the bejt possvble value for more spe¢ialist or ¢olle¢tor's items and clothing. In between the two retail ipa¢es we have a courtyard area that we use as a MarIt style sales space. as well as events, it's brlght and cheerful and full ol Interestlng treasures! Cumbriu West Bron¢h Boundaries AI RSPCA CUMBRIA WEST CHRISTMAS CHARITV SHOPS 2023
I BREAKDOWN OF ANIMAL WELFARE ACTIVITIES PROVIDED IN 2023 fil SPAYING AND NEUTERING As part of our Spaylng and Neuterlng Objectlves, RSPCA Cumbrla West provlded the fundlng for the followlng procedures, accordlng to recordi pyovlded. 2023 DOG Neuterlspay 57 (30 rescued. 27 local assistance) CAT Neuterlspay 76 (52 rescued. 20 I1 assistance. 4 TNR RABBIT Neuterlspay 15 (10 rescued. 5 I1 assistance) TNR - trapp neutored and then roloased 2022 31 fil RESCUING FOSTERING AND REHOMING After belng reKued and fosterlng the h>114ywlng anlmals were successfully rehomed Into thelr lovlng forever homes. 2023 34 2022 DOGS rehomed CATS rehomed RABBITS rehomed OTHERS rehomed 14 16 RSPCA West Cumbrla also provlded lovlng• dlgnlfled and veterlnary supported end of Ilfe care for one rescued dog• and one rescued rabblt, they had both been subjected to cruelty and we Just could not Jave them. We do this vital worh os park of our obligation to alleviate the suffering of onimols. Each animal rehorned was vet-¢he¢l¥ed. neutered. mi¢ro-chipped and given their annual injertions before being Ye-homed as required by our operating policies. Our ortlvltles regardlng res<ulng fosterlng and rehomlng have regalned pace followlng the X121 restrlrtlons ploced on us durlng the Covld 19 pondeml fil ACHIEVEMENTS AND PERFORMANCE Our a<hlevements and performance have contlnued to Improve over 2023, we are no longer negatlvely oflected due to the covld pandemlL Our chorlty's overall operatlons are now more imported due to the inveased ¢0st-of-living leaving people with less money overoIl to core for thely pets, more people ore oshlng for more help. We have planned for 2024. we need growth to meet demand. we will do this by Ye¢ruiting more volunteers and trustees. fundraising more effe¢tively• spending wisely and treating the many rather than the few animals. if possible. to spread our resources fairly throughout our catchment area. CO_-- YOU * FOSTER A DOG ORCAT? PLEASE GET IN TOUCH
AI INCOME AND EXPENDITURE CUMBRIA WEST INCOME 2023 Bank Intevest ,035.00. 196 General Donations £38,419.00, 4196 Total Sales £50.655.00. $39b General Donations Le91•$ £4.107.1)0. 49b Lega¢ies Grants Grants Total Sales Banh Interest fil INCOME General Donations Legacies Grants Total Sales and Fundraising Bank Interest 2023 2022 £38,419.00 £4,107.00 £500.00 £44,515.00 £16,164.00 £0 £50.655.00 £1,035.00 £94.716.00 £32,330.00 £503.00 TOTAL INCOME £93,512.00
AI INCOME AND EXPENDITURE CUMBRIA WEST EXPENDITURE 2023 Govemante £836.00 1% Purchase Repair & Maintain £5,615.00 6% Welfare Costs Expenses £3,967.CKI 5% Admin and Support Costs £5,871.00 7% Carlng for Anlmals Caring for Animals Veterinary fees and mediclnes Rent Rent Admln and Supporl Costs Purchases, Repairs. Maintenance Welfare Costs, Expenses Governance Costs Vet Fees and Medkatlon fi4 EXPENDITURE Caring for Animals Veterinary fees and medicines Rent 2023 2022 £31,262.00 £24,242.00 £15,240.00 £5.871.00 £5,615.00 £3.967.00 £836.00 £25.221.00 £32,512.00 £12.700.00 £6,800.00 £5,706.00 £5,176.00 £816.00 Admin and Support Costs Purchases. Repairs, Maintenance Welfare Costs, Expenses Governance Costs TOTAL EXPENDITURE £87,033.00 £88,931.00
AI FUTURE PLANS Our challenges contlnue. we plan to make our RSPCA Branch work effertlvelyi together as a team, wlth our one alm. whlch Is to protect anlmals. Jolnlng us together. Our building will worh to retycle more. sell more and waste less. We will continue to broaden our horizons. use our imaginations and intellects to care for and support the animals in Cumbria. We wlll contlnue to operate In a transparent manner. sharlng Informatlon. whlle supportlng each other, $0 we can provlde the best posslble servlce for the cause that we all belleve In so strongly. 1 SPAYING AND NEUTERING We wlll make an Inltlal ium of £SOOO avallable to provlde spaylng and neuterlng fundlng for those anlmali that need to be rehomed. and for those pet owners who may be faclng flnanclal hardshlp that requlre our flnanclal asslstance. We wlll also use thls fundlng lor any feral anlmals that requlre spaylng and neuterlng. We can revlslt thls flnanclal commltment If requlred and allocate more funding as we believe that thls strategy Is In the bejt Interests of the anlmals that we supporL We wlll make our strategy vlslble and avcfllable to the people of West Cumbrlo ond promote the reosons why spaying and neuterlng pets 15 50 important. RESCUING FOSTERING AND REHOMING We wlll Increase the numbers of anlmals we rescue, foster and rehome, we wlll contlnue to recrult more Volunteers and Fosterers, to qgavn odd to our Core of dedi¢oted, experienced and shilled Trurtees and Volunteers. We intend to provide support and guidan¢e to our new remiits, so thw feel omfortable and ¢onfident when Carrying out their new roles, and to help u% Yet•in these new staff that we need to meet our animal welfare objertives. I PROVIDING FUNDING FOR VETERINARV CARE To allwiate the suffering d animals we will ¢ontinue to provide funding for veterinary care. whi¢h wvll be assessed on an individual, case by case basis• we envisage that we will provide emergency treatment for animals with no owner including wild animals and to support pet owners who are on a low in¢ome. We will also ensure that we will provide the elements required to support peaceful and PaTn fvee end of ITfe care for those animals who me to us needing this essential consideration.
I RETAIL Our retall sales hove ¢ontlnued to Improve over agaln over 2023, we have been promotlng sole%. dressing our windows and heeping the shops as bright and cheerful a% possiblel Our customers tell us our prices are fair, and we have the best baryains. We have rtarted PAT Tertlng small ele¢trl¢ol appliances thot have been hlndly donated, thls has given the customers more choi¢e and the items have been selling well. We will keep the shoppTng and browsing experience interesting and appealing for our consumers. whlch Is a actlve conslderatlon due to the competltlon from other charltles operatlng around our locatlon. I FUNDRAISING EVENTS We have a had a tull dlary of events and fundralslng extravaganzas planned over 2023 and we wlll contlnue to fn<rease our repertolre of offerings to help us to ralse funds In Interertlng ways. our curtomers enjoy our relaxed, fun and eaty approach. We are very heen raTse our profile and increase the public's awareness of our artivities. I GREEN CREDENTIALS Th general publi¢ ure becoming more Invested In ethical green pr$$e5, we plon to ¢ontlnue to hvghlvght our stan¢e that we will not waste any donations. We are upcyclTng• reusing goods. mending clothing and recycling items. while helplng our local ommunityl we are the ideal vehicle for this. We review the products and packaging that we uie for all our actlvltles contlnuouslyN $0 we can operate In a cost effectlve wayi and reduce negatlve Impacts we have on our envlronmenL fil EMBRACING TECHNOLOGY AND SOCIAL MEDIA We have elfectlve iystems to streamllne the consumers experlences In our retall spaces. transartlons. donatloni and purchaslng Is easy for the consumer and our volunteers. and tlme spent overall on managlng our accounts Is more manageable. Flnandal and buslness Infomiatlon for our truitees and volunteers wlll contlnue to be clear and unamblguoul. We wlll use soclal medla to ralse our profile. use MarItIng technlques. fundralse, and promote onlmal welfare through educatlon. I EDUCATION We plan to contlnue to Improve the welfare of anlmals through the engagement, educatlon and guldance of all generatlons of our local populatlon.
fil STATEMENT OF TRUSTEES, RESPONSIBIUTIES The Trustees are responsvble for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and regulatlons. Law appllcable to charltles In England and Wales requlres the Trurtees to prepare Ilnanclal statements for each flnanclal year. The flnanclal statements are requlred by law to glve a true and folr vlew of the state of afFalr% and the net In¢omlng or outgolng re%our¢es of the ¢horlty lor that period. In preparing the finan¢ial statements, Trustees ure required to: Selert suitable a¢countTllg policies and then upply thern <onsiJtentl Z Mohe Judgements and estlmotes that ore reasonoble and prudent and 3. Prepare the financial statements on the going concem basTS unless it is inappropriate to presume that the Branch will continue in operation. The Trustees are responslble for heeplng proper accountlng records that dlsclose wlth reasonable accuracyi at any tlme the flnanclal posltlon of the charlty and to enable them to ensure that the financial statements comply with the Charltiej Act 1993. They have generol responsibility for tahlng such steps as are reasonably open to safeguard the assets of the ¢harity and to prevent and dete¢t fraud and other irregulorities. So far as the Trurtees aye aware. there is no relevant audit informatlon of which the charity's auditors are unaware. Addltlonally• the Trusteès have taken all the steps that they ought to have taken ai Trustees In order to make themselves aware of any relevant audlt Informatlon and to establlsh tIK the charlty's audltors are aware of that Informatlon.
WE NEED TO OFFER OUR HEARTFELT GRATITUDE TO THE FOLLOWING PEOPLE WE THINK THEV ARE ALL ABSOLUTELY FAB! $0. A BIG THANK YOU GOES TO EVERY SINGLE PERSON THAT HAS HELPED AND SUPPORTED US over the last 12 months. for every slngle tlme you thought of us and donated your spare change, or brought us your preloved treasurel We are $0 gruteful for every single thing. it doesn't matter how small. for every time you shared a picture ot our animals looking for love on Facebook. for every visit to our Shop to look for a bargain. for every purchase. for every flutter on our fantastic tombola. and all the absolutely wonderful prizes that we have been given. FOR THE SPECIAL FRIENDS OF OUR BRANCH who donated to us dlrertly Into our Nat West Bank or Poypol A¢¢ount%, we are so grateful for your support and klndness• ALL OUR LOVELY PEOPLE THAT SHOP. DONATE OR VISIT US. VOU ARE JUST AWESOME! you are giving llxal animals in our Community the chance of a happy and loving home. to IKTVe the tender care and ¢ompasslon that they deserve. what can possibly feel better than that7 TO ALL THE VETERINARV PRACTICES we use, and to 011 thelr dedl¢oted and prolesslonol staff. Special mentionj go to West Lubes Veterinary Group• Gulemire Vets. Mill¢roft Vets, and The Vet Whitehaven PTa¢ti¢e. we hnow that we can rely on you to do the bejt for our animals. TO THE KENNELING SERVICES we use. special mention to Bank End Kennels and Cattery who are fab and all the other local kennels. thank you for being there when the animals need you. TO WHITEHAVEN COMMUNITY TRUST who own the premises we rent. thanh you for being supportive, flexible. and very tolerant! allowing us to Continue to growl Wlth a special mention again to Kerry and Kvm. TO OUR ACCOUNTANT lan Scott, and Rachel Slmpson at Salnt and Co. thank you for your seNlce and expertlse. we are eternally grateful for your help and support. A special big nod of thanhs to our area Inspertors Mortyn Fletcher. Graham Carter and Chris Towler. your support. advice and tearnwoTk is very much appreciated. we are looking forward to another great year working with you all. as long as you bring the biscuits. Denlie Mccabe. our Branch Partnershlp Manager. we thank you. Our Volunteers and Trustees are the backbone ot our Charity. without them we would be nothing. we simply Could not funrtion. you donate your time and sltills with a generosity of Jpirit that never Ceases to amaze. We have the best Anlmal Foster Carers In the unlverse, the Chester Cats remaln ntral to the way we work and how we care for our anlmals. These people are $0 preclous, the love, attentlon. rehabllltotlon and potl¢n¢e they 91 to the Ilttle souls In thelr <ore1s omazlng. We wlll never under- e5tlmate the sklll and commltment It takes to do what you do, wlth plchlng up onlmols and rehomlng 05 well, we Jujt <on't thanh you enough.
hl The Trustees a roved and si ned this re ort in une 2024 Karen Payne Honor•Jry Chalrperion Ally Chester Honorary Secretary Membershlp Secretary Rehomlng Coordlnator Welfare Asslstan¢e Georglna Flsher Honorary Treasurer Volunteep Coordlnatoi Chrls Gumty Lotterles and Charlty Commlsslon Offlclal Dave Eades Fosterlng Coordlnatoi Laura Chester Fundrqlslng C•ordlnator Craig O'Neil Asslstont Fundralslng Coordlnaloy Greg Fisher Training Coordinator Health and Sakty Coordlnator
CHARITY REGISTRATION NUMBER: 232261 R.S.P.C.A. Cumbria West Branch Unaudited Financial Statements 31 December 2023 SAINT & CO Chartered accountants 12113 Church Street Whitehaven Cumbria CA28 7AY
R.S.P.C.A. Cumbria West Branch Financial Statements Year ended 31 December 2023 Page Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 122 Notes to the detailed statement of financial activities 133
R.S.P.C.A. Cumbria West Branch Independent Examiner's Report to the Trustees of R.S.P.C.A. Cumbria West Branch Year ended 31 December 2023 I report to the trustees on my examination of the financial statements of R.S.P.C.A. Cumbria West Branch I'the charity'l for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act,. or the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. lan Scott 8Alhonsl, FCA, DChA Independent Examiner Saint & Co. 12113 Church Street Whitehaven Cumbria CA28 7AY
R.S.P.C.A. Cumbria West Branch Statement of Financial Activities Year ended 31 December 2023 2023 2022 Unrestricted funds Total funds Total funds Note Income and endowments Donations and legacies Other trading activities Investment income 43,026 50,655 1,035 43,026 50,655 1,035 60,679 32,330 503 Total income 94,716 94,716 93,512 Expenditure Expenditure on charitable activities 87,033 87,033 88,931 Total expenditure 87,033 87,033 88,931 Net income and net movement in fund5 7,683 7,683 4,581 Reconciliation of funds Total funds brought forward 92,834 92,834 88,253 Total funds carried fonvard 100,517 100,S17 92,834 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 4 to 10 forrn part of these financial statements.
R.S.P.C.A. Cumbria West Branch Statement of Financial Position 31 December 2023 2023 2022 Note Fixed assets Tangible fixed assets 14 18,142 4,300 Current assets Debtors Cash at bank and in hand 15 2,852 84,041 343 94,284 86,893 94,627 Creditors: amounts falling due within one year 16 4,518 6,093 Net current assets 82,375 88,534 Total assets less current liabilities 100,517 92,834 Net assets 100,517 92,834 Funds of the charity Unrestricted funds 100,517 92,834 Total charlty funds 17 100,517 92,834 These financial statements were approved by the board of trustees and authorised for issue on 20 June 2024, and are signed on behalf of the board by.. Mrs A Chester Trustee The notes on pages 4 to 10 forrn part of these financial statements.
R.S.P.C.A. Cumbria West Branch Notes to the Financial Statements Year ended 31 December 2023 General information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The Pottery Courtyard, 13 Market Place, Whitehaven, Cumbria, CA28 7JG. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Icharities SORP IFRS 10211 and the Charities Act 2011. Accountlng pollcles Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. Golng concern There are no material uncertainties about the Charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the finantial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There have been no judgements lapart from those involving estimations) made in the process of applying the entity's accounting policies and none that have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty No accounting estimates or assumptions were made concerning the future. No key assumptions or other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year were made.
R.S.P.C.A. Cumbria West Branch Notes to the Financial Statements Icontlt7uedl Year ended 31 December 2023 Accounting policies icotttinued) Fund accounting General funds are unrestricted which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds, which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income and gains are allocated to the appropriate fund. Intoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliablyi in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
R.S.P.C.A. Cumbria West Branch Notes to the Financial Statements Icontlt7uedl Year ended 31 December 2023 Accounting policies Icoiktinued) Resources expended All expenditure is accoLJnted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis tonsistent with use of the resources. Costs of generating funds relate to costs of attracting voluntary income and running the charitv shop. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charities activities. Costs in respect of charitable activities relate to those costs incurred to deliver the charities activities and services for its beneficiaries. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Tangible asset5 All fixed assets are initially recorded at cost. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows.. Fixtures and fittings Motor vehicles 25% reducing balance 25% reducing balance Impairment of fixed asset5 A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
R.S.P.C.A. Cumbria West Branch Notes to the Financial Statements Icontlt7uedl Year ended 31 December 2023 Accounting policies Icoiktinued) Impairment of fixed assets (continvedl For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit 15 the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Donation5 General Donations 38,419 38,419 21,297 21,297 Legacies Legacies 4,107 4,107 16,164 16,164 Grants Grants receivable 500 500 23,218 23,218 43,026 43,026 60,679 60,679 Other tradlng activlties Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Sales 50,655 50,655 32,330 32,330 Investment income Unrestricted Total Funds Unrestricted Total Funds Fund5 2023 Funds 2022 Bank interest receivable 1,035 1,035 503 503
R.S.P.C.A. Cumbria West Branch Notes to the Financial Statements Icontlt7uedl Year ended 31 December 2023 Expenditure on charitable activities by fund type Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Animal Welfare Support costs 80,326 6,707 80,326 6,707 81,315 7,616 81,315 7,616 87,033 87,033 88,931 88,931 Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2023 Total fund 2022 Animal Welfare Governance costs 80,326 5,871 836 86,197 836 88,115 816 80,326 6,707 87,033 88,931 Analysis of support costs Analysis of support costs animal welfare Total 2023 Total 2022 Premises General office Human resources Governance costs 1,639 3,637 597 834 1,639 3,637 597 834 1,868 4,365 567 816 6,707 6,707 7,616 10. Net income Net income is stated after charginglltreditingl- 2023 2022 Depreciation of tangible fixed assets Operating lease rentals 2,791 1,638 1,433 1,868
R.S.P.C.A. Cumbria West Branch Notes to the Financial Statements Icontlt7uedl Year ended 31 December 2023 11. Independent examination fees 2023 2022 Fees payable to the independent examiner for: Independent examination of the financial statements 714 714 12. Staff costs There were no staff employed during the year. 13. Trustee remuneratlon and expenses The trustees were reimbursed £609 in travel expenses during the year. 14. Tangible fixed assets Fixtures and fittings Motor vehicles Total Cost At I january 2023 Additions 11,148 1,833 11,148 16,633 14,800 At 31 December 2023 12,981 14,800 27,781 Depreciation At l January 2023 Charge for the year 6,848 1,533 6,848 2,791 1,258 At 31 December 2023 8,381 1,258 9,639 Carrying amount At 31 December 2023 4,600 13,542 18,142 At 31 December 2022 4,300 4,300 15. Debtors 2023 2022 Prepayments and accrued income 2,852 343
R.S.P.C.A. Cumbria West Branch Notes to the Financial Statements Icontlt7uedl Year ended 31 December 2023 16. Creditors: amounts falling due within one year 2023 2022 Trade creditors Accruals and deferred income 4,055 2,038 4,518 4,518 6,093 17. Analysis of charitable fund5 Unrestrirted funds At l January 20 23 At 31 Decembe r 2023 Income Expenditure Prevention of Cruelty to Animals 92,834 94,716 187,0331 100,517 At l January 20 22 At 31 December 2022 Income Expenditure Prevention of Cruelty to Animals 88,253 93,512 188,9311 92,834 18. Analysis of net assets between funds Unrestricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than I year 18,142 86,893 14,5181 18,142 86,893 14.5181 Net assets 100,517 100,517 Unrestricted Total Funds Funds 2022 Tangible fixed assets Current assets Creditors less than I year 4,300 94,627 16,0931 4,300 94,627 16,0931 Net assets 92,834 92,834 io
R.S.P.C.A. Cumbria West Branch Management Information Year ended 31 December 2023 The tollowlng pages do not torm part of the tlnancial statements. li
R.S.P.C.A. Cumbria West Branch Detailed Statement of Financial Activities Year ended 31 December 2023 2023 2022 Income and endowments Donations and legacies General Donations Legacies Grants receivable 38,419 4,107 500 21,297 16,164 23,218 43,026 60,679 Other trading activities Sales 50,655 32,330 Investment income Bank interest receivable 1,035 503 Total income 94,716 93,512 Expenditure Expenditure on charitable artivities Purchases Operating leases Rent Repairs and maintenance Insurance Other establishment Motor vehicle expenses Other motorltravel costs Legal and professional fees Other office costs Depreciation Veterinary Fees and medicines Care of animals Contribution to Regional Fund 831 1,638 15,240 1,993 368 383 2,374 732 836 3,449 2,791 24,429 31,859 iio 1,340 1,868 12,700 2,933 1,452 302 1,766 816 4,208 1,433 32,669 25,788 1,656 87,033 88,931 Total expenditure 87,033 88,931 Net Income 7.683 4,581 12
R.S.P.C.A. Cumbria West Branch Notes to the Detailed Statement of Financial Activities Year ended 31 December 2023 2023 2022 Expenditure on charitable activities Animal Welfare Activities undertaken dlrectly Purchases Rent Repairs & Maintenance Insurance Advertising Motor vehicle expenses Officer's travel expenses Depreciation Veterinary fees and medicines Care of animals Contribution to Regional Fund 831 15,240 1,993 368 383 2,374 732 2,791 24,242 31,262 iio 1,340 12,700 2,933 1,452 302 1,766 1,433 32,512 25,221 1,656 80,326 81,315 Support COSt5 Operating leases Administration expenses Bank charges Volunteer expenses 1,638 3,449 187 597 1,868 4,208 157 567 5,871 6,800 Governance costs Accountancy fees 836 816 Expenditure on charitable activities 87,033 88,931 13