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¢a*org.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 - rsPcacumbrla￿st@btconn¢cL(OM
Webslte - WWW*r5￿O<umbrl•We$I*¢Q*U
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 cl￿rItIeS 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 enl￿nCe 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<e, <oJt effKtively for the beneflt of the people and pets of West Cumbria.
fift EDUCATION AND ADVICE
The Branch Trustees and Volunteers are all pasjlonate al>out Improvlng the health and wellore of
animals through edu¢otional guidance and supportive advl¢e to all generotionJ•
We are in a central location in Whitehaven Town Centre where people can easily pop in. and usually
attend many llxal events. we are recognized. are approached and interart with people in a positive
and empathetic way. We use this approach to encourage discussion and $0 we can give any support.
guldance, leaflets or Informatlon provlded by the Natlonal RSPCA that may be requlred, we hope
that people wlll feel comfortable enough to approach us If they need us.
If we do not have the bnowledge or are unsure as to the ¢orre¢t support and advice required, we
always refer the person to the relevant professional.
AI PET FOOD BANK SUPPORT
Cumbria West provvdes free and fully funded pet food in bulh to local food banks. including the
North Lakej Food Banh network. Kells Whitehaven support and from our offi¢es in Whitehaven. Any
person who has been referred to a food bank for general support is also entitled to pet food support if
they have pets in need. We Can use this contart to initiate further support hopefully in a friendly way
at the food bank hub for our local families and individuals in nert from simple vaccination and
neutering help• to picking up More serious problems that an owner may not have been able to
address.
We need to support and heep these pets wlth
thelr human famllles where posslble, the
olternotive of the10ss of your famvly pet when
tlmes ore really bod onywoy would be
heartbreohing for oll ¢on¢erned.
By donatlng to pets in
need today• y¢>u help
eep Innocent animals
from going hungry. being
rehomÈd or even
abandoned.
We also accept donations of new and sealed
pet food. and we also have an Amazon Wish
Llst $0 our generous iupporters can help us to
feed and care for pet famllles In Cumbrla.
11 you're able to* please
lea¥t donatlons of food.
treats, tOVS* beddln8 et<.
In the speclal collectlon
bln In our courtyard.
PET FOOD
BANK
PARIIIER5MIP

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* i￿luding 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' i￿ludeS 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 MarI￿t 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 I￿￿1 assistance. 4 TNR*
RABBIT Neuterlspay
15 (10 rescued. 5 I￿￿1 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. $39b
General Donations
Le9￿1•$
£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 MarI￿tIng 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