REPORT OF THE TRusfEES AND FINANCIAL ATEmENTs FOR THE I-EAR EfDED 31 DECEMBER 2024 FOR ROYAL SOCIETI. FOR THE PREVENTION OF CRUELTI. TO AJI.IIAtS DLRHAhl AYD DisfRicf BRANCH RMT Ribch¢5rs A¢¢ounwits and Busine55 Adviws Finchale House Belmoni Business Park Durham DHI ITW
ROYAL SOCIETY FOR THE PREVENTION OF CRLELTI. TO AJI.MALS DURHAM AND DisfRIcf BRANCH cowrEh'TS OF THE FlINA%CIAL sfATEI¥IENts FOR THE YE.4R EDED 31 DECEfvIBER 2024 P8g¢ Report of the Trustees Indepeniknt Ex%JTrineT'S Report StAttment Df FinAncial Actiwiiits Balance Sh¢¢t Cash Flow Stat¢mtnt N(ptes to the Cash Flow Sta¢em¢nt 10 Note5 to the Fingn¢i41 St*teMents
ROYAL SOCJETY FOR THE PREVENTIOPI OF
C.RUF.I.I'Y TO A)Ii¥IALS
DURHANI AND DisfRICT BRAPICH
REPORT OF THE TRUSTEES
FOR THE YEAR ETr*DED 31 DECEhlBER 2024
The trustees present their rewTrrt with ihe financia] statemenls of rhe ¢harily fot the year endtd 31 Deceiiiber 2024. The
Irusiees have adopted the provisions of Accounting and Rewrting by Charilies". Staierneni of R¢¢ornmended Prdctice
appli¢abl¢ to ¢haritics preparing their acrounts in accordance with the Finwxial ReporliTrg Standard 8ppli¢abl¢ in the
UK and Repllbli¢ of Ireland {FRS 1021 {effeciive l January 2019).
OWECTIVES AND AcfiviTIES
Objectives and aim5
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 cruelo. io animals by all lairful means
with particular reference to th¢ aTea of th¢ Branch. IR
accordance with the policies of the Swieiy.
The key aitn is to fjnd suitable new homES for a5 many anirnals &s tM)S5ible, alld to provide proper care for those WIN)
have been mistreated or abaiidoned.
Th¢ Trustees have reviewed the outwmes and a¢hiev¢ments of th¢ Branch% obje¢iives and acrivities for the year to
ensure they remain focussed on the chatity's aims and continue lo deliv¢r benefils ID ihe public.
Public beThefit
The Triistee5 have complied ThTth the duty under the Charities Act 2011 kn have due regard to public benefil 8uidance
published by the Charity Commission which Can b¢ illustraied as follo1-.
The Bran¢h supp)rts the l
ROI'AL SOCIETI. FOR THE PRF.I'F.NTIOI) OF CRiILLTI' TO ANI IIIALS DURHplhl Ah'D DISTRicf BRATr4CH REPORT OF THF. TRIISTELS FOR TIIL I'EAR ENI DED 31 DECLIIIBER 2024 OBJEcriirES AND Acfii'iTIES Signifi¢#nt activilie5 The llic1in activitie5 to achieve ihis are the oprralion of an animal re-IKTrmithg progrdmme and an animal il'elfare seiCe lo help provide siibsidised veterinary care lo animals in need. In 2024 lit Eovided kennelling and fosteT help iiorth £12,934 10 cats. dog5 and other animals. Oiir force of volunteers PTovides InvalLbIt 5uprK>rt. Il'e estimate ihat OUT volunteers contributed some 27.200 hours of their free lime duTing 2024. ii'hich to a flnancial cotjiriblliion of OV¢T £300.000. Ive are considering ¢hangitJ(p the branch to a Chaiithbl¢ Incorporated Or8anization. In effect this ivill give the brdnch more autonomy and it iiill become an et)lit)' in its oiin light- it i%ill give the br8Ch the ability to enter cotilracls and irnprove limited liability for trllstees iwhich slM)uld a55isI in future Trustee recrnitment. 2024 I%'as a qllieler )'ear foT our inlake from the inspeaoraie iiith a fii'e-try)nth gap from li fay io (ktober due to the inlrodiiction of papeTr4Drk and neiv trdinifig and behaviour s¢hemes to brig us up 10 date with Nationals new standards. The bran¢h has Still adopted 10 dogs in 2024. Regarding the cai situation we no longer have our cai ¢oordinators and until find Some ne¥v coordinators lie are l(K>kiiig to join The Regional Cai Hub, to SUPE Cats in our local area. Ive have had fairs this year an Easter fair and a Chrislmas fair ivhich weTe IKih very su¢¢essful and we look foThvard to nexi yeaTS fairs. Il'e have su¢ce55fully helped hundreds of people 'lIh our i%eifare assistance sche¢ ivhich included help ivith vet bills atld help with cat and dog food. Also i%'e are ii'orking ii'iih people iyith learning difficulties lo give ihem oPwultles to experience ivorking with the commiiniiy by volunteeTing in our shop5. Jimm Jimmy ivas a 13 year old Patterdale Terrier iTrho canie ill froiii our inspe¢tOT*e. He had spent most of his life in a kennel in a back" J'ard. Ivhen he came it) he %%'as quite closed Ki'iih sign5 of dementia. Ojie of our loi'ely kind volunleeT5 adopted hitn bul after 6 Il'eeks and multiple %'isiis io ihe l'eis il i%a5 dccided Ihal hi5 qiialti). of life ivasn't irnproving. and the heartbrvdking decision ivas made (o send hiJn over the rainlM)iv bridge. RiP JIIINIY. 14 Page 2
ROYAL SOCJETY FOR THE PREVENTION OF CRLELTY TO AL%I%IAts DURHAM AND DlStRICT BRANCH REPORT OF THE TRusfEES FOR THE I'EAR EYDED31 DECE.IIBER 2024 OBJEcfivES AND AcfIviTIES Welfare help, in¢]11ng neuterin8 vouchers is a]y5 ayailable. The vets we deal with have accommodated us so ivell W¢ardale at Crook, VelS4lS ai Dutham. Scoti Mit¢h¢ll ai Tow Law. Duneltn ai Durhani and Ivilsons at BishDP Auckland. 'olun¢eers We have had a successful year in our three $Ip5 due to a high increased number of dollations 8nd Custome The iiumber of volLinie¢rs in our 5hop5 ha5 also increased and ive are so very grate1 for all their hard Ork in h¢lpiDg us raise Inolley. We are still workino with The Probation Service by letting pe(yle cornplete their Minu1ty service by volunteering in our shops. look fot%¥•rd to s¢ein8 Nvhai the next year will brin The Committee woiild Iherefore like to place on record our thanks to Chri51ine An88 our Chief Adtninisttation oificer. Samantha Angus our Deput}. Reiail NIanager and io all our shop staff David Peel. Stephen Kenny, Cole Ivaite, Natasha Haygarth. Tra¢¢y Nladdison. Zi1 Bhattarai and Megan Pooley. A big thank you also 8oe5 to all our volunteers for all Iheir work during this last year. We are also extremely grateful to thE Customers and rnernbers of ¢h¢ pthlic SUPWpn our shops by btsying itenJs and donating good5 and without whom we iyould TLOI be able to operate and help the anirnals ive do. Ve would like to thank all the volnteers, boih #i our sknps and Hith th)gs, for theiT hard w)rk and dedication throughoiit the ytrdr ivho have helped u5 in lookin8 after and finding loviThg nelv homes for all th¢ animals in our Care in 2024. Ivithout their 5UPWrt. lye would not be able to helpthe number of anirna15 and the nJY adopters we do. We i¥ould also like to ihank the staff and oivners ai t)eerness Boarding Kennt15 & Cattery, for their work iii 2024 wilh the dogs, Kvho havc often gone ov¢r and alK)ve expectatiot]s. to provide supixjl to the Branch. We would like give a big thanks to John Myatt for all hi5 hard i)rk and dedicalion over the year We would also like to thank the stsff at Peis • Home (Consett) and Tesw (Giksgate) who have again supponed u5. FINANCIAL REVIEIV Inve5tTnent policy and objective5 Ai 31 December 2024 the Branch inyesirnenl policy wa5.. Thai the Barclay5 Bank curreftt accourti noi fall beloiv £l.000.- Thai Ilie Santander ¢iirr¢nt account balance should noi fall below £1,000. That the Lloyds account balanc¢5 should fall beloiv £lO.000.' The Trustees Tetognise that this policy slioiild be Tevielved on an annual basis folk>iving the publicalion of th¢ independently examined accoiints for ihe previous year. In line with the Invesimeni policy at D¢tember 2023 Ive ¢oniiiiiie lo revieii. the inv¢siii)eiir in short temi Trea511ri, Fiinds and these continue lo ptr>du¥e a sub51aniial iiicreast in interesi oY¢r available bank aceounts. Page 3
ROI'AL SOCIETY FOR THE PREVEFrnON OF CRLIELTI, TO ANJIIALS DLRHAM AND DISTRicf BRANCH REPORT OFTHE TRUSTEES FOR THE I'EAR EIYDED31 DECEMBER2024 FINANCIAL REVIEW Reserves polity The Branch holds reserves in order thai levels of service provid¢d for 8llitnal iyelfere may be n7aintained should there be a r¢ductian in inconiing resources. Reserves in this coiJtexL rnean fuod5 that are freely alIable for the Branch's general purposes after all comrnitmenis hav¢ been ¢¢. The ITU5tee5 consider thai holding tsvelve months of mrtning costs to be an appropriate l¢v¢l of reserves. Holding this level of reserves is consideT¢d to be prudeni and alloivs the trustees lo meet obligations tsnder leases and meet urgent requirements for funding. It also allows flexibility of reacting to events and rnnning cainpa1$. The charity 15 required. under the terms of the lea5e& to TrltaIn Lhe shops to a Minimum standard. Th¢ Tvus¢¢es also conscious that they need to continually ittvesl in the Ii>ok of th¢ premises 50 as to remain compelilive. Iii addition, thE Branch may hold -r¢stricted reserves" Ivhich represent futxls do1(ed for a spe£ific purpos¢, whi¢h cattrtoi be Iised for anything oiher than the purpose for which the), donated. The braiich holds iinrestrithed reserves of £869J68 mainly represented by the net¢UTreni asseis of £859,733. It is very iniportanl for the branch to generate eoUgh funds to run day to day exp¢nses. li is the opinion of the Triisiees that the existing reserves are sufficient to mttt any reduction in incoming re50urce5. STRucfuRE, COVERNANCE AND MANAGEMENT Governing document The RSPCA Durhaiii and Distriri BrdtKh is an vnin¢ory)orated ¢haritable organisation and a sepaTately registered branch of the Royal Socieiy of Ihe Prevention of Cnliy to Anitnals (the Societ).) cajrying oui its direct anirnal welfaT¢ vork in th¢ northeiii part of County DuAwn. Its registered clwity number is 232263. Rtcrnitment. Appoinlmeiit training of new trllst¢¢s Trust¢e5 are recruited mosily through beiii8 p¢rsonally kTh)ivn 10 curreilt TnL51ecs atwj ivho h&ve been a5¢181ed with the branch for some time. If Not already members of the Society they asked to join and wail the quired thr llnths. An initial iTrteryiew i5 made by ih¢ Chair wilh the poieniial Trusite eyplain Ille dutie5 and res]y)nsibiliiies of tnisieeship. They ivill be asked to atted a Committee me¢ring as a vi51tOT to intrduce then15elves ID the Dther Trustees aiid thereafter if they feel ihey can fulfil their duties. have the reqttiied 3 Twnih membership at the lime of the AGM and would like to siand, they 8Te enl¢r¢d inio the election proc at the AGM or they may be co-opted at other lime5 of the year. Other Trusiees tnay join throu8h eThquiry io rhe bnn¢h offering to wlujiieer athl Tnjsieeship is offered as an option along wilh other alttfnatives such as assistjng in our 51K>p& fostering OrhO visiiing. OrganisAtlon#l structure All policy, planning. major finath¢ial or Siraiegic decisions ar¢ made by the TTUStees in commiiiee. Operational decisions on a dai. to dav basis ate made by ihe appropriate people iiho havc re5POn5ibilit)' for tlieir area5 of activity sucli as the aninial rehoniing c(Fordinators. One Trnstee is designated as the SIM)p COrdinat0[ and is the Line Manager for the shop manager. The Committee me¢1 once a TI¢h to di5CU55 all niatters relating to the work of the brnnch blli issues are a150 discussed by the animal c0-ordinats ivhen iliey nieei ai the k¢nnels iieekly. liJdu¢tion #nd training of neH trnsiees Aftef neiv TTUStees hae been elecied thej ale gi&"¢n the Trustee Induction Patk. the RSPC.A publications'GuidJn¢e for Brxrt¢h Triistees, and th¢ 'Bran¢h and RSPCA Rii1¢5'. A5 part of Iheir indu¢iion they are taken io ihe branch Shop to meet tlie staff and lo the Kenthels io se¢ the anitskals and meet the staff theTe. Rtlxted pArti¢$ Ive have been assisied Ihroughoiit the year by re8ional aNI local RSPCA staff. REFERENCE AliD.4DI4TINisfRATII'E DETAI Registered Charity nurnbo 232263 Page 4
ROYAL SOCIETY FOR THE PREVENTiOP4 OF CRLELTY TO AliI.11A1 DURHAI¥I AN4D DISTRIcf BRANCH REPORTOFTHE TRLSTEES FOR THE YEAR ENDED 31 DECEIBER 2024 Principal gddre55 20 IIigh Sirtei Langley Moor Diirh3m DH7 8JF Trusttes J M)'att (Tesigned 71512024) Mr5 C Whillis Mrs P Bartlett Mrs K Myati Mrs H Domville Iresbgned 291212024) R J Sivinney (resigned 3 i1ir2025> S Khan lapw>it]ted 2619J20241 B Folkard (appointed 301612024} S Fleniing (appoinled 41612024} Ind¢pendent Examiner David Holloiva>' BA(HONS) FCA DChA RMT Rib¢hester5 Accoiintants and Business Advisors FiDchale Htsuse Belmont Business Park Diirham DHI ITIV The Trustees are elected annually from the Brnnch tnembership at ihe AnDuaJ General Nleeiing and foim the mana8emeni Committee of the Branch. Approved by order of the board of trusiees 22 May 2025 artd signed on its behalf by.. fvlrs C Whilli5 - Truste¢ Page 5
INDEPENDENT EXANIIYER'S REPORT TO THE TRIISTEES OF ROI'AL SOCIF.TI' *OR"I"IIL PRLI'EP4TION OF CRUELTY TO ANI INIALS DURHATrI A)D DisfRICT BRANCH Independent ex2miller's report to the tnlee5 of Royal Society for thÈ Prevemtion ofcruelty to Animals Durham and Di$tri¢¢ Branch rewrt to the ¢haiill' Inisiees ni> examirtation of the a¢counts of ROYJ S(Kiety for the PventIOn of Cruelly to Animals Durham and DisiTlCt Branch (the Tn]st) for the ytar ended 31 December 20?4. Responsibilitie5 and basi5 of report As the charity Iriistees of the Trust you are T¢sw>nsible for the preparation of the accounts in accordance i¥ith ihe requirements of the Charities Act 2011 Ilhe Ad?. I report in respect of my examination of tht Trusfs accounts &2rried out undtr Seciion 145 of the Act and in carrying out my examination I have followed all applicable DireclN)ns given by the Charity Cojnmission under Seeiion 14515llb) of tlje Aci. Independeiit ¢i8leT'S slaternent STrn¢e your Charity's 8ross Incon cxcceded £250,000 )'OUT e%aminer must k a mernber of a listed bod}.. I can coi]firrn that l arn qualified to undertake the examination because l meinber of the Institute of Cljartered Accountants it) England and Ivales, which is on¢ of the listed lJ(xJies. I have compl¢ied my examinahon. I confirni that maierial malters have come lo rny atienlion in coniiettion Mith the ¢xamina¢ion giving me cause tts believe that in any material respecL' accoiinting records were noi kept irt res¢ ofihe Trtl as reqknired byseaion 130 of the Act. or the accouTrls do not a¢¢ord wilh T5¢ records- or the accounts do not tomply with th¢ applicable requiremenls concernill8 the fomi and coijtent of aceounts set out in the Charities IA¢counlS 8t Reponsl Re8ltlations 2008 other than any requirement ihzt ihe a¢¢ouiits giv¢ true and fair triew M'hich 15 not a Tnatter considered as part of an independent examination. have no ¢oncern5 and have com¢ across oiher matters in conr]eciioE] wilh the ¢xatninatron to which attenlion should be draivn in tljis report in ord¢r lo enoble a proper undeTStanding of the accounts to be reached. David Holloivay BA(HONS) FCA DChA RMT Rib¢hesters A¢¢ountanls and Biisiness Advisors FitKhale House Belmoi)i Business Park Durliani DHI ITIV 22 May 2025 Page 6
ROYAL SOCIETY FOR THE PREVENIION OF CRUELTI. TO Aryi If*lALS DURHAM AIYD DISTRicf BRANCH SrATEIENT OF FIliAYCIAL Acfii'iTIES FOR THE I'EAR ENI DED31 DECE%IBER 2024 ?024 Total fujids 2023 Toial funds Unrestricted funds Rcsiricted fuNIs Notes INCOI¥IE AND ENDOWfvIENTS FROI%I Donation$ and legacics 37.027 37,027 56.604 (hher trading activities Investm¢ni income 277.054 24.760 277.054 24.760 ?75,316 Totfil 338 841 341.279 EXPEYDITURE ON Raising funds 253.634 253.634 217,442 Charitable activities Kennelling and f05tering Welfare Oiher suppon costs 12,934 6.010 50.067 12.934 6,010 50,067 75,705 57,167 44,770 Totnl 322.645 322,645 395 084 NET INCONIEI{EXPENDITURE) 16.196 16,196 153.8051 RECONCILIATIOIN OF FUNDS Total fiinds brought foThvard 853,172 883,172 906.977 TOTAL FUNDS CARRIED FORITr ARD 869 368 869,368 853 172 Tlie nolts foTh part of these financial statements Page 7
ROYAL SOC.IETY FOR THF. PRF.VF.NTION OF CRUELTY TO ANIIIAts DURHAM AND DISTRicf BBANCH BALANCE SHEET 31 DECEhlBER 2024 2024 Toral funds 2023 Total fuiids Unrestricted funds Re5tri¢¢ed fu1$ Noles FIXED ASSETS Tangible assets 9,635 9.635 11.334 CURRE ASSETS Debtors Prepayrnent5 and accrud income Cash at bank and in hand 12 10.737 22.784 842.521 10.737 2?.784 842.521 2.674 853.821 876,042 876.042 867.508 CREDITORS Amounts falling due within one year 13 {16.309) {16J09) 125.670} NET CURRENT ASSETS 859.733 859,733 841838 TOTAL ASSETS LESS CIIRRENT LIABILITIES 869,368 869.368 853.172 LYET ASSETS 869.368 869,368 853.172 FUNDS Unresiricied fund5 15 869 368 853 172 TOTAL FUNDS 869,368 853.172 The finan¢ial siat¢ments H'ere appn)ved by the Board of Trusttts and authorised foT iS5U¢ 22 May 2025 and iv¢re signed on its behalf b).: C l17hillis Trustee The nores form pan of these financial slat¢ments Page 8
ROYAL SOCIETY FOR THE PREVETfflON OF CRLELTY TO ANIMIILS DURHAM Af*D DISTRICT BRANCH CASH FLOII.. STATEME.%T FOR THE YEAR EYDED 31 DECE.%IBER 1024 2024 2023 Notes CAsh flojvs from operating #ttiyilies Cash 8cneraied from operations 34.2401 Net cash used in operating aciiviiies 34.240} Cash floiv5 from investing aetivities Interest re¢eived Net cath ptovided by investing activities ChAnge Tll cash gnd CAsh equivalents i the I'¢porting period Cash %nd cash tqui%'&lents at the beginning of the reporting period (11.300) {24,8811 853 821 878,702 C95h And cthsh equiv41ents at Ihe end or the r¢porting period 842.521 853.821 The noies forni part of ihese financial 5tatemellt5 Page 9
ROYAL SOC.IF.TY FOR THE PREVENTION OF CRUELTI. TOANIIIALS DURHATrI AP4D DJsfRicf BRANCH OTES TO THE CASH FtA>iv sfATEIIEliT FOR THE YEAR ENDED 31 DECEh1BER 21124 RECOYCILIATIOII OF YET INCOIL IFJ(EXPENDITUREI TO NETCASH FIA)IV FRorii OPERATIINC. ACTIVI-I'ILS 2024 2023 Npt incomel(pxpenditure) lor lhe repDrtinE period (as per the Stgttn)ent of Financial Activities) Adju5tnienls for: Depreciation ehaT8e5 Interest received {Increaseyde¢rease in debtors Decrease in credJtOTS 16,196 153.805) 1,699 124.760) 119,834) 9J61 2,001 19,359) 31,597 Net tash llsed in opetIOnS 36.060) 34.?40) AYALYSISOF CHANGES IY NETFUNDS Al 1.1.24 Cash flow At31.12.24 Cash at bank and in hand 853.821 Iijoo) 842.521 853,821 I i Joo 84? 521 TotAI 853.821 111.300} 842 521 The notes fomi part of these financial statetnents Page 10
ROYAL SOCIETY FOR THE PRF.VENTIof4 OF CRI,"ELTY TO ANIIIAiS DURHAM AND DisfRicf BRATriCH NOTES TO THE FI)AYCIAL SfATEhIF:rs FOR THE YEAR EPIDED JI DECEhlBER 2024 ACCOUNTING POLICIES Ba$15 of prepThrin% the financi¥l statements The financial statements of the charit)> which is a piiblit benefii entty under FRS 102, have beeii prepared in a¢¢ordance will th¢ Charities SORP (FRS 102) 'Accoun¢ing and R¢portill8 by Charities: Ststemcnl of Recon)mend¢d Practice applicable to charities preparillg iheir aca>uthS in accordaii¢e ivith the FInala1 Rew)rting Standard appli¢8ble in the UK and RepbI]e of Ireland (FRS 1021 leffe£tive l Jarbuary 20191,, Financial Re)rting Standaid 102 The Financial RetK)rling StaDdatd applicable in the UK and Repiiblic of Ireland, and the Charities Act 2011. The fitRThciaJ sw¢ments have bttn prepared under ihe historical cost convention. Incomt All income is recognised in the Statement of Financial A¢iiviiies ot)c¢ the charity has entiilement to the funds, it 15 probable that the in¢ome 111 be receiyeil artd the amouni Can be mUl¢d Teliably. LegAeies For Ivacies, ¢Dtitlement is taken as the earlier of the date on Nthich either. tbe chatity is aware tliat probate has been granted, Ihe estate has been fin21ised and notifi¢aiion has been to th¢ executorfs) the Trust that a disiribution i11[ be made, or ivhen a di51ribulion is re¢eived frnm the esute. Where legaeies have been notified to the charil)., or ihe charity 15 ai¥are of the granting of probate. and tk criteria for income rw)gniiion have not been met, th¢n the legacy is treated as a wntingeni asset arwj di5¢1os¢d where nialerial. Should the charity be notified of a Icgac). subs¢qu¢ni to the accounling referenct dale biit before th¢ dare of approval of the accounts and evId1CC exi5t5 iithi¢h Silest5 Ihal ihe executors of the estate agreed the distribuiion Prior to ihe eiid of ihe ieporting period and receipt of the legacy is deerned io be probable ihen that receipt will be rewised as income in ihat accounting period. IPolLllItAry income Voliintary in¢ome, legacie5 and donations are accounted for as tettived by charlly. The income from fundraising aclivities is shoivn gross iviih the as50¢iai¢d ¢osts included in rdising funds. Bxptniliture Liabilities are recogni5¢d as expenditure as soon as there is a legal or cotL51ructive obligation committing th¢ Charity to that eXpCtltUre, it is probable that a transfer of econotnic bentfits will be required in 5tttleTn¢nt aiid the amount of the obligation ¢Jn b¢ measured reliably. Expenditure isaccounled for on an accruals basis and has been classified under headings that aggregaie all cosi related to the ¢alegor>'. Where tosls cannot be directly attTibuied to particular headin85 they have been allocated io activit*s on a ba515 eonsi51ent ivith the iise of resoiirces. Tangible fixed 8S5et5 D¢preciation Is provided At the follo%i'ing annual rates in order io off each assel over its esiimaied ll5eful IniprovemeTrts to Property Fixtures and fittings Equiprnent 15% on reducing balance 15D/o on dcing balance 15% on reducing balan¢¢ TA¥Ation The eharily is exempl from tax on its charitabk aciivities. Fund accounting Unrestricted fund5 can be used in a¢¢oidaJice iviih ihe ¢haritable objedivts ai ihe discretion of ihe tr115t¢es. Restricted fiinds can onl). be used for particiilar resi¥icied purpses iiTrihin lh¢ objects of ihe charity. Resiricli0115 TSe ivhen specified by the dOr or when fuDd5 a rnised for particular reslricted piirposes. FurthEI explanation of ¢l)e ItUre and purw)se of eacli fujid is included in the noles to the financial slateiiienls. Pagell ¢oiitinued.
ROYAL SOCIF.TY FOR THE PREVENTIOP4 OF CRLIELTY TO ANIIIAIS DURHAM AND DIStRicf BRANCH NOTES TO THE FINAYCIAL STATE.%IEYtS- continued FOR THE I'EAR E,IDED 31 DECEfvIBER 2D24 DONATIOIN'S AND LEGACIES 2024 2023 Donations Legacie5 37.027 55,604 37,027 56,604 OTHER TRADIPIG AcfiviTIES 2024 2023 Fundraising event5 Sknp incon 1,896 275,158 1.690 273 626 277 054 275 316 INVESThlENT INCOINIE 2024 2023 Deposit account interest 24.760 RAISING FUNDS Other trading activitie5 2024 2023 Purchase5 Ivages Stationery Telephone Rejit Light and heat Insurance Cltanin8 Refreshments Sundry Rat¢s. Ivater and waste Repairs and r¢nei%"als tkpreciaiion- Shop fittinos Dtpreciation eqiiipmejit Depreciation- improvelents io thops 259 157.640 193,927 4.114 33.590 6,959 1,766 1,997 85 2,634 5,291 1.440 1.290 218 192 2.490 31,177 7,042 768 1,747 74 4,340 4,735 4.000 256 225 253,634 217,442 Page 12 ¢ontiiiiitd,..
ROY AL SOCIETY FOR THE PREVENTION OF CRLIELTY TO AliIIIAiS DURHAM AYD DisfRICT BRANCH NOTES TO THE FINAIYCIAL sfATE%IENTS- ¢ot)tinued FOR THE I'EAR EPIDED 31 DECEhlBER 202 CHAIUTABLE ACTIVITIES cosrs SuptM)rt ¢osis {5ee not¢ 71 Dirtct Costs Toia15 Kennelling and fostering 'elfare Oth¢r support costs 12.934 6.010 12,934 6,010 50.067 50,067 SUPPORT COSTS Finan Other Totals Oiber support Costs 1.950 48.117 TRUSTEES. REluNERATIoN AND BENEFITS There wer¢ tK) trust¢¢s' reinuneration or oiher benefits for the year ded 31 tkcetnber 2024 nor for the year ¢nded 31 Dtcetnber 2023. Tru$ttes' expen5e5 2024 2023 Number of tru51ee5 ivho iyere paid expenses Nature of the expenses Mileage alloKYan¢e Total arnount paid STAFF COSTS The average rnonihly number of employees during the year was as folk>w5". 2024 2023 Adniin Retail 10 No employees Tec¢kved emoluments in excess of £60,0(. Page 13 ¢ot)tinued.
ROY AL SOCIETY FOR THE PREVENTION OF CRLIELTY TO A%ls%lilt DI1RHAl AiYD DisfRicf BRANCH NOTES TO THE FINAPICIAL STATEhlEflS- conlinupd FOR THE I'EAR EliDED31 DECE%IBER 2024 10. COhlPARATIVES FOR THE srATElErr OF FINANCIAL ACTIVITIES lJnresiriaed rujxls Resirict¢d funds Total funds INCOIIE AND ENDOWI¥IENTS FROIM Donations and l¢ga¢ies 56.604 56.604 OtheT trading activitie5 Investment income 275J16 9J59 275.316 Tot81 341 341279 EXPENDITURE ON Raisiiig funds 217.442 217,442 Chgri¢4bl¢ R¢tiviiie$ Kennelling and fostering Welfare Other 5UPPOrt costs 75.705 57.167 44.770 75.705 57,167 44.770 TotAI 395,084 i95,084 NET INCO]E/(ExPENDITURE) 153.805} {53,8051 RECONCILIATIOIY OF FUNDS Total fund5 brought forward 6.977 906,977 TOTAL FUNDS CARRJED FORII'ARD 853.172 853,172 TANGIBLE FIXED ASSETS Imptoif to property FixturES and fittin Equipment Totls COST Ai l January 2024 Mnd 31 December 2024 14.005 21.029 4.063 39.097 DEPREC(ATIOI At l January 2024 Cliarge for year 12.7?8 191 2.611 217 27,76) 1,291 At 31 DeTrniber 2024 ).919 13.715 2.828 29,462 NET BOOlil'ALUE Ai 31 De¢ember 20?4 1.086 7,314 1.235 9.635 At 31 Deceniber 2023 1.277 .605 1,452 11,334 Pa8e 14 cojiliiiued...
ROYAL SOCIETY FOR THE PREVENTIOFI OF CRLELTY TO A.%I%IALS DURHAM AI%D DISTRICT BRANCH NOTES TO THE FINANCIAL STATEN1EYJ5- rontinued FOR THE YEAR EYDED 31 DECEfvIBER 2024 12. DEBTOtLS: ATrIOUNTS FALLING DUE IVITHIN OIYE YEAR 2024 2023 Other debtors VAT 4,125 2.443 4.169 4.125 3.533 Pr¢paynients 10.737 13. CREDITORS: AI¥IOUNTS FALLIPG DUE IVITHIN ONE YEAR 20?4 2023 Trade creditors Taxation and social seeurity Other creditor5 14,755 3,238 7,130 9.179 16.309 25.670 14. LEASING AGREEMETrTS linimum lease payments under )n-CancellabIt operating leases fall dlle as follow5.. 2024 2023 IN'ithin one year Betiveen one and five years 30,065 8,786 25,592 22,211 15. lovEIENT IN FUNDS Net movemenl in funds Transf¢ts betm'een funds At 31.12.24 Ai 1.1.24 Unrestricted funds General fund Kennelling alld CaNery project C3t Treuttrin fiind Dog neiiiering fund 203,172 650.000 16,196 140.0001 179,368 650.000 20,0(M 20.000 20,000 853 172 16.196 869,368 TOTAL FUNDS 853.172 16.196 869,368 Page 15 coniiniied...
ROVAL SOCIETY FOR THE PREVEf4TION OF CRLELTI, TO AYI IlALs DURHAM AND DisfRicf BRANCH NOTES TO THE FIYANCIAL STATE.IIENTS- ¢DnliDued FOR THE YEAR EJ)DED 31 DECEMBER 2024 15. IOVEMENT IN Fuf4DS- continued Net movenienl in funds. included in ihe above are as folloiv5-. Incorning resout¢E5 Resources ¢xpended Movemetti in fijiids Unr¢stri¢ted fund$ General fund 338.841 1322,6451 16,196 TOTAL FUNDS 338.841 322,6451 CompArnlves for moi'ement in funds Net movement in funds At 31.12.23 Atl.1.23 Unrestrlttl General fund KeiiThelliJig and Camrry projrct 256.977 {53,8051 203,172 650.000 906,977 53,805 853.172 TOTAL FUl*DS 53 8051 853,172 Comparative net movement it) funds, ijicluded in the above are as follows: I0]g resource5 Resources expended Movement in funds Unrestritted fuMds General fund 341,279 1395,084) (53.8051 TOTAL FUNDS 1395,084} 53 8051 Page 16 continued...
ROYAL SOCIETY FOR THE PREVEfTIONOF CRLELTYTO A)I.IIAtS DiIRHAII ANI D DISTRicf BRAfCH NOTES TO THE FINAYCI.4L sfATElI IEYTS- ¢oTrtinued FOR THE I'EAR ENDED 31 DECEI¥IBER 21124 15. IOVEMENT IN FUNDS- coThlloued A current year 12 nK>nth5 at¥J prior year 12 month5 combined >SItIon is a5 follows.. Ne( movEm¢nl Transfers between i)d5 At 31.12.24 Ai 1.1.23 Unrestrieted funils General fund Kennelling aiid Cattery project Cat neuterinu fund Do8 neuierin8 fund 256.977 650.000 {37.609} (40,000) 179.368 650.000 20.000 20,000 20.000 20,000 906.977 869.368 TOTAL FVLYDS 906.977 37.609) 869 A ¢urreni year 12 months and prior year 12 moDth5 combined net movement in fun4Js. included in ihe above are as folloi¥s'. IrKoming resources Resourtt5 expended Movement in funds Unr¢stric¢ed fllnds GeneTal futtd 680.120 1717,7291 137.6091 TOTAL FVNDS 680.120 717.7291 37,6091 Tliere is £650,000 held at the year-end i*iihin ihe fnd Kennelltn8 and Cattery Project ivhieh ]% set &gide by ihe irusiees for the long term project of builditjg or purchasing a new kenncl orcattery. There is £20,000 hEld al the Year-et iviihin the cal neutenng fund whith is sei aside by the irustees for the piirpose of coverin8 cat neuiering Costs. Th¢r¢ is £20,000 held at the year-end ivithin the dog neultring fund whith is set aside by ilie trustees for ihe puq>)se of covering dog Jieutering costs. 16. RELATED PARTI, DISCLOSURES Tliere ivere no related party tsansactions for ihe year ended 31 t)¢cembeT 2024, or for ilie year ended 11 December 2023. Page 17