## **REPORT OF THE TRUSTEES AND** ## **FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **FOR** ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ||**Page**| |---|---| |**Report of the Trustees**|1 to 5| |**Independent Examiner's Report**|6| |**Statement of Financial Activities**|7| |**Balance Sheet**|8| |**Cash Flow Statement**|9| |**Notes to the Cash Flow Statement**|10| |**Notes to the Financial Statements**|11 to 17| |**Detailed Statement of Financial Activities**|18 to 19| ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023** The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the branch are to promote the work and objects of the National Society of the RSPCA - to promote kindness or to suppress cruelty to animals by all lawful means - with particular reference to the area of the Branch, in accordance with the policies of the Society. The key aim is to find suitable new homes for as many animals as possible, and to provide proper care for those who have been mistreated or abandoned. The Trustees have reviewed the outcomes and achievements of the Branch's objectives and activities for the year to ensure they remain focussed on the charity's aims and continue to deliver benefits to the public. ## **Public benefit** The Trustees have complied with the duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission which can be illustrated as follows: The Branch supports the local Inspectors by taking in, free of charge, mistreated or abandoned animals including pets whose owners suffer ill health or financial difficulties or pass away. The Branch provides education, information and advice, benefiting the public by promoting compassionate human sentiments towards animals. The Branch provides subsidised veterinary treatment for animals which are sick or injured and belong to local people on low incomes. This is achieved through both a vouchers scheme and payment of part or whole (neutering scheme only). During 2023, welfare help was issued to the public with a value of £50,420 thus benefiting those on means tested benefits by giving financial help to obtain veterinary care for companion animals. The Branch offers subsidised neutering and micro-chipping of companion animals for owners on low incomes. This helps to control dog and cat populations and promotes responsible pet ownership. Animals in the care of the Branch receive veterinary treatment, vaccination, neutering, and micro-chipping and are assessed for rehoming. Free animal care advice is offered to pet owners, and talks are given by invitation to local school children about caring for pets. These activities benefit the public through the promotion of responsible pet ownership RSPCA Durham & District Branch provides volunteering opportunities for those who wish to support our work including trusteeship, fundraising and some animal care via help with our animals or fostering. This benefits local people, schools and companies by providing the possibility of doing work which is compassionate and rewarding. Page 1 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023** ## **OBJECTIVES AND ACTIVITIES** ## **Significant activities** The main activities to achieve this are the operation of an animal re-homing programme and an animal welfare service to help provide subsidised veterinary care to animals in need. In 2023 we provided welfare help worth £50,420 to cats, dogs and other animals Our force of volunteers provides invaluable support. We estimate that our volunteers contributed some 26,000 hours of their free time during 2022, which to a financial contribution of over £250,000. We are considering changing the branch to a charitable incorporated Organisation. In effect this will give the branch more autonomy and it will become an entry in its own right, it will give the branch the ability to enter into contracts and improve limited liability for trustees which should assist in future Trustee recruitment. We are also extremely grateful to the customers and members of the public who support our shops by buying items and donating goods and without whom we would not be able to operate and help the animals we do. The branch has undergone some testing times this year with issues around branch governance. The branch is working hard to improve its systems and processes but, until this is completed the branch is not taking in any animals for rehoming or giving welfare under instruction of the National RSPCA. Once again, we have experienced another busy year the branch has adopted 39 dogs and 45 cats (84 animals). Honey (2 years) and Coco (8 Months) came into us through our inspectors in October 2023, they were both absoluley terrified and so serverley mattered we werent even sure what breed they were. After reciveing plently of love and TLC these two beautiful girls went on to find loving news homes and are now enjoying the lifes that they deser e Welfare help, including neutering vouchers is always available. The vets we deal with have accommodated us so well Weardale at Crook, Vets4pets at Durham, Scott Mitchell at Tow Law, Dunelm at Durham and Wilsons at Bishop Auckland. Page 2 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023** ## **OBJECTIVES AND ACTIVITIES** ## **Volunteers** We would like to thank all the volunteers, both at our shops and with cats and dogs, for their hard work and dedication throughout the year who have helped us in looking after and finding loving new homes for all the animals in our care in 2023. Without their support, we would not be able to help the number of animals and the new adopters we do. We would also like to thank the staff and owners at Deerness Boarding Kennels & Cattery, for their work in 2023 with the dogs and cats, who have often gone over and above expectations, to provide support to the Branch. We would like to give a big thanks to Laurie Whittle, Hilda Domville and John Myatt for all their hard work and dedication over the years. There were a number of changes in our shops in 2023, we have had a successful year in our three shops due to a high increased number of donations and customers. The number of volunteers in our shops has also increased and we are so very grateful for all their hard work in helping us raise money. We are still working with probation by letting people complete their community service by volunteering in our shops. We look forward to seeing what the next year will bring. The Committee would therefore like to place on record our thanks to Christine Angus our Chief Administration Officer. Samantha Angus our Deputy Retail Manager and to all our shop staff David Peel, Stephen Kenny, Cole Waite, Natasha Haygarth, Tracey Maddison, Batool Almousawi, Jordan Alderson, Jade Lowther. A big thank you also goes to all our Volunteers for all their work during this last year. ## **ACHIEVEMENT AND PERFORMANCE** ## **Conclusion and future** During 2023 the Branch hosted two very successful fairs. We would also like to thank the staff at Pets at Home (Consett) and Tesco (Gilegate) who have again supported us. ## **FINANCIAL REVIEW** ## **Investment policy and objectives** At 31 December 2023 the Branch investment policy was: - " That the Barclays Bank current account not fall below £1,000." - " That the Santander current account balance should not fall below £1,000." - " That the Lloyds account balances should not fall below £10,000." The Trustees recognise that this policy should be reviewed on an annual basis following the publication of the independently examined accounts for the previous year. In line with the Investment policy at December 2023 we continue to review the investment in short term Treasury funds and these continue to produce a substantial increase in interest over available bank accounts. Page 3 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023** ## **FINANCIAL REVIEW** ## **Reserves policy** The Branch holds reserves in order that levels of service provided for animal welfare may be maintained should there be a reduction in incoming resources. Reserves in this context mean funds that are freely available for the Branch's general purposes after all commitments have been met. The trustees consider that holding twelve months of running costs to be an appropriate level of reserves. Holding this level of reserves is considered to be prudent and allows the trustees to meet obligations under leases and meet urgent requirements for funding. It also allows flexibility of reacting to events and running campaigns. The charity is required, under the terms of the leases, to maintain the shops to a minimum standard. The Trustees are also conscious that they need to continually invest in the look of the premises so as to remain competitive In addition the Branch may hold "restricted reserves" which represent funds donated for a specific purpose, which cannot be used for anything other than the purpose for which they were donated The branch holds unrestricted reserves of £853,172 represented by the net current assets of £841,838. This is well in excess of the Trustees intended reserve and has arose from very large legacies received in late 2020; the Trustees therefore designated these sums (in the amount of £650,000) for long term project of building or purchasing a Kennel or Cattery to house animals in our care. It is very important for the branch to generate enough funds to run day to day expenses. It is the opinion of the Trustees that the existing reserves are sufficient to meet any reduction in incoming resources ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The RSPCA Durham and District Branch is an unincorporated charitable organisation and a separately registered branch of the Royal Society of the Prevention of Cruelty to Animals (the Society) carrying out its direct animal welfare work in the northern part of County Durham. Its registered charity number is 232263. ## **Recruitment, appointment and training of new trustees** Trustees are recruited mostly through being personally known to current Trustees and who have been associated with the branch for some time. If not already members of the Society they are asked to join and wait the required three months. An initial interview is made by the Chair with the potential Trustee to explain the duties and responsibilities of trusteeship. They will be asked to attend a Committee meeting as a visitor to introduce themselves to the other Trustees and thereafter if they feel they can fulfil their duties, have the required 3 month membership at the time of the AGM and would like to stand, they are entered into the election process at the AGM or they may be co-opted at other times of the year. Other Trustees may join through enquiry to the branch offering to volunteer and Trusteeship is offered as an option along with other alternatives such as assisting in our shops, fostering or home visiting. ## **Organisational structure** All policy, planning, major financial or strategic decisions are made by the Trustees in committee. Operational decisions on a day to day basis are made by the appropriate people who have responsibility for their areas of activity such as the animal rehoming co-ordinators. One Trustee is designated as the Shop Co-ordinator and is the Line Manager for the shop manager. The Committee meet once a month to discuss all matters relating to the work of the branch but issues are also discussed by the animal co-ordinators when they meet at the kennels weekly. ## **Induction and training of new trustees** After new Trustees have been elected they are given the Trustee Induction Pack, the RSPCA publications 'Guidance for Branch Trustees' and the 'Branch and RSPCA Rules'. As part of their induction they are taken to the branch shop to meet the staff and to the Kennels to see the animals and meet the staff there. ## **Related parties** We have been assisted throughout the year by regional and local RSPCA staff. Page 4 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023** ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 232263 **Principal address** 20 High Street Langley Moor Durham DH7 8JF **Trustees** J Myatt (resigned 7/5/2024) Mrs C Whillis Mrs L Whittle (resigned 8/11/2023) Mrs P Bartlett Mrs K Myatt Mrs H Domville (resigned 29/2/2024) N J Coney (resigned 23/3/2023) K F Tabero (resigned 23/3/2023) T Dominic (resigned 31/5/2023) R J Swinney (appointed 29/6/2023) ## **Independent Examiner** David Holloway BA(HONS) FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW The Trustees are elected annually from the Branch membership at the Annual General Meeting and form the management Committee of the Branch. Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ Mrs C Whillis - Trustee Page 5 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **Independent examiner's report to the trustees of Royal Society for the Prevention of Cruelty to Animals Durham and District Branch** I report to the charity trustees on my examination of the accounts of Royal Society for the Prevention of Cruelty to Animals Durham and District Branch (the Trust) for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts 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. David Holloway BA(HONS) FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW Date: ............................................. Page 6 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** |Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
56,604
Other trading activities
3
275,316
Investment income
4
9,359
**Total**
341,279
**EXPENDITURE ON**
Raising funds
5
217,442
**Charitable activities**
6
Kennelling and fostering
75,705
Welfare
57,167
Other support costs
44,770
**Total**
395,084
**NET INCOME/(EXPENDITURE)**
(53,805)
**RECONCILIATION OF FUNDS**
Total funds brought forward
906,977
**TOTAL FUNDS CARRIED FORWARD**
853,172|Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-|2023
Total
funds
£
56,604
275,316
9,359
341,279
217,442
75,705
57,167
44,770
395,084
(53,805)
906,977
853,172|2022
Total
funds
£
49,497
281,281
356
331,134
197,084
49,039
77,722
38,501
362,346
(31,212)
938,189
906,977| |---|---|---|---| The notes form part of these financial statements Page 7 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **BALANCE SHEET 31 DECEMBER 2023** |Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
11
11,334
**CURRENT ASSETS**
Debtors
12
11,013
Prepayments and accrued income
2,674
Cash at bank and in hand
853,821
867,508
**CREDITORS**
Amounts falling due within one year
13
(25,670)
**NET CURRENT ASSETS**
841,838
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
853,172
**NET ASSETS**
853,172
**FUNDS**
15
Unrestricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
-
-
-
-
-
-
-|2023
Total
funds
£
11,334
11,013
2,674
853,821
867,508
(25,670)
841,838
853,172
853,172
853,172
853,172|2022
Total
funds
£
13,335
34,394
10,890
878,702
923,986
(30,344)
893,642
906,977
906,977
906,977
906,977| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Mrs C Whillis - Trustee The notes form part of these financial statements Page 8 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash used in operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|2023
£
(34,240)
(34,240)
-
9,359
9,359
(24,881)
878,702
853,821|2022
£
(20,355)
(20,355)
(7,500)
356
(7,144)
(27,499)
906,201
878,702| |---|---|---| The notes form part of these financial statements Page 9 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023** ## **1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES** |**Net expenditure for the reporting period (as per the Statement of**
**Financial Activities)**
**Adjustments for:**
Depreciation charges
Interest received
Decrease in debtors
(Decrease)/increase in creditors
**Net cash used in operations**|2023
£
(53,805)
2,001
(9,359)
31,597
(4,674)
(34,240)|2022
£
(31,212)
1,558
(356)
9,245
410
(20,355)| |---|---|---| ## **2. ANALYSIS OF CHANGES IN NET FUNDS** ||At 1.1.23|Cash flow|At 31.12.23| |---|---|---|---| ||£|£|£| |**Net cash**|||| |Cash at bank and in hand|878,702|(24,881)|853,821| ||878,702|(24,881)|853,821| |**Total**|878,702|(24,881)|853,821| The notes form part of these financial statements Page 10 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |Improvements to property|- 15% on reducing balance| |---|---| |Fixtures and fittings|- 15% on reducing balance| |Equipment|- 15% on reducing balance| ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. DONATIONS AND LEGACIES** |**DONATIONS AND LEGACIES**||| |---|---|---| |Donations
Legacies
Grants|2023
£
55,604
1,000
-
56,604|2022
£
36,656
730
12,111| |||49,497| continued... Page 11 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023** ## **2. DONATIONS AND LEGACIES - continued** Grants received, included in the above, are as follows: |Kickstart grant
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Shop income
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**RAISING FUNDS**
**Other trading activities**
Purchases
Wages
Stationery
Telephone
Rent
Light and heat
Insurance
Cleaning
Refreshments
Sundry
Rates, water and waste
Repairs and renewals
Depreciation - shop fittings
Depreciation - equipment
Depreciation - improvements to shop|| |---|---| continued... Page 12 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023** ## **6. CHARITABLE ACTIVITIES COSTS** |**6.**
**CHARITABLE ACTIVITIES COSTS**|||| |---|---|---|---| |Kennelling and fostering
Welfare
Other support costs
**7.**
**SUPPORT COSTS**
Other support costs|Direct
Costs
£
75,705
57,167
-
132,872
Finance
£
1,400|Support
costs (see
note 7)
£
-
-
44,770
44,770
Other
£
43,370|Totals
£
75,705
57,167
44,770
177,642
Totals
£
44,770| ||||| ||||| ## **8. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. ## **Trustees' expenses** |Number of trustees who were paid expenses
Nature of the expenses
Total amount paid
**STAFF COSTS**
The average monthly number of employees during the year was as follows:
Admin
Retail||2023
2022
5
5
Mileage allowance
£5,573
£3,561
2023
2022
1
1
9
7
10
8| |---|---|---| |||| |||| ## **9. STAFF COSTS** No employees received emoluments in excess of £60,000. continued... Page 13 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023** ## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
49,497
-
Other trading activities
281,281
-
Investment income
356
-
**Total**
331,134
-
**EXPENDITURE ON**
Raising funds
197,084
-
**Charitable activities**
Kennelling and fostering
49,039
-
Welfare
77,722
-
Other support costs
38,501
-
**Total**
362,346
-
**NET INCOME/(EXPENDITURE)**
(31,212)
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
938,189
-
**TOTAL FUNDS CARRIED FORWARD**
906,977
-
**11.**
**TANGIBLE FIXED ASSETS**
Improvements
Fixtures
to
and
property
fittings
Equipment
£
£
£
**COST**
At 1 January 2023 and 31 December 2023
14,005
21,029
4,063
**DEPRECIATION**
At 1 January 2023
12,502
10,906
2,354
Charge for year
226
1,518
257
At 31 December 2023
12,728
12,424
2,611
**NET BOOK VALUE**
At 31 December 2023
1,277
8,605
1,452
At 31 December 2022
1,503
10,123
1,709|Total
funds
£
49,497
281,281
356
331,134
197,084
49,039
77,722
38,501
362,346
(31,212)
938,189
906,977
Totals
£
39,097
25,762
2,001
27,763
11,334
13,335| |---|---| continued... Page 14 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023** ## **12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Other debtors
VAT
Prepayments
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Taxation and social security
Other creditors|2023
£
4,125
3,533
3,355
11,013
2023
£
14,755
3,238
7,677
25,670|2022
£
4,125
26,467
3,802
34,394
2022
£
17,872
2,541
9,931
30,344| |---|---|---| ## **13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ## **14. LEASING AGREEMENTS** Minimum lease payments under non-cancellable operating leases fall due as follows: |Within one year
Between one and five years|2023
£
25,592
22,211
47,803|2022
£
33,272
47,803
81,075| |---|---|---| ## **15. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
Kennelling and Cattery project
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.23
£
256,977
650,000
906,977
906,977
Incoming
resources
£
341,279
341,279|Net
movement
At
in funds
31.12.23
£
£
(53,805)
203,172
-
650,000
(53,805)
853,172
(53,805)
853,172
Resources
Movement
expended
in funds
£
£
(395,084)
(53,805)
(395,084)
(53,805)| |---|---|---| Page 15 continued... ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023** ## **15. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
Neutering
Kennelling and Cattery project
**TOTAL FUNDS**|At 1.1.22
£
268,189
20,000
650,000
938,189
938,189|Net
movement
in funds
£
(11,212)
(20,000)
-
(31,212)
(31,212)|At
31.12.22
£
256,977
-
650,000
906,977
906,977| |---|---|---|---| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Neutering
**TOTAL FUNDS**|Incoming
resources
£
331,134
-
331,134
331,134|Resources
Movement
expended
in funds
£
£
(342,346)
(11,212)
(20,000)
(20,000)
(362,346)
(31,212)
(362,346)
(31,212)| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Neutering
Kennelling and Cattery project
**TOTAL FUNDS**|At 1.1.22
£
268,189
20,000
650,000
938,189
938,189|Net
movement
in funds
£
(65,017)
(20,000)
-
(85,017)
(85,017)|At
31.12.23
£
203,172
-
650,000
853,172
853,172| |---|---|---|---| Page 16 continued... ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023** ## **15. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Neutering
**TOTAL FUNDS**|Incoming
resources
£
672,413
-
672,413
672,413|Resources
Movement
expended
in funds
£
£
(737,430)
(65,017)
(20,000)
(20,000)
(757,430)
(85,017)
(757,430)
(85,017)| |---|---|---| ## **16. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2023, or for the year ended 31 December 2022. Page 17 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Legacies
Grants
**Other trading activities**
Fundraising events
Shop income
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
Wages
Stationery
Telephone
Rent
Light and heat
Insurance
Cleaning
Refreshments
Sundry
Rates, water and waste
Repairs and renewals
Depreciation - shop fittings
Depreciation - equipment
Depreciation - improvements to shop
**Charitable activities**
Welfare costs
Kennelling and fostering costs
Adoption costs|2023
£
55,604
1,000
-
56,604
1,690
273,626
275,316
9,359
341,279
259
157,640
1,171
2,490
31,177
7,042
768
1,747
74
4,340
4,735
4,000
1,518
256
225
217,442
50,420
61,760
20,692
132,872|2022
£
36,656
730
12,111
49,497
4,283
276,998
281,281
356
331,134
1,745
143,973
499
3,148
31,303
6,254
1,237
557
45
2,720
3,951
95
988
304
265
197,084
44,911
51,762
30,088
126,761| |---|---|---| This page does not form part of the statutory financial statements Page 18 ## **ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS DURHAM AND DISTRICT BRANCH** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** |**Support costs**
**Finance**
Accountancy fees
**Other**
Cybertill licence
Travelling expenses
Telephone, postage and stationery
Card charges
Administration wages
HR costs
Payroll and VAT services
Total resources expended
**Net expenditure**|2023
£
1,400
3,698
5,580
1,936
2,279
24,866
3,168
1,843
43,370
395,084
(53,805)|2022
£
1,200
3,307
3,630
1,709
2,715
22,166
2,604
1,170
37,301
362,346
(31,212)| |---|---|---| This page does not form part of the statutory financial statements Page 19