ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMAIS
BuekiDghgmshire South Branch- Registered Charity 243352
Trustees, Report
Our objectives and YdCtivi1Ses
Our Core Work aDd Public Benefit
The charity's primary objective is to support the national body, the RSPCA in our deSig￿¢d area in
South Buckinghamshire, in the prevention of cruelty to animals. Our main activities are animal
rescue and re-homing. neutering s¢rvices. welfare services and education.
A Su5taingble RSPCA
Currently we have 3 retail shops which are the primary source of our income and ensures our
r¢serves are at a sufficient lev¢l. We continue to be pr(Factive witb our recruitment of ts￿stee5 and
voluntcers, to creafr stability in our charity as well &s having a breadth of experience to keep all our
goals on track and deliver¢d in an ethical manner.
Trustee's Statement of Responslbilities
The Trustees are legally required to prepare f￿ancial statements for each year and an Annual Report
on the wtivities of the charity during th¢ year. The fll]an¢ial staten]ents are prepared in accordance
with The Charities Ststelnent of R¢collllnended Practice (SORP) 20I5 Financial Reporting Standard
(FRS 102) which came into effect from l January 2015.
In preparing the financial statements. the Trustees are required to: prepare accounts which represent
a true and fair view; select suitable accounting policies and then apply them consistently; make
judgem¢nts and estimates that are re&sonable and prudent. stste wheth¢r applicable accounttng
standards have been followed" prepare the ststements on a going concern basis unless it is
inappropriat¢ to assume that the cbaTity will conlinue to operate and prepare an assessment of the
risks and opportunities.
The Trnstees are responsible for ensuring that proper accounting records are kept which dtsclose
with rcasonable accuracy at any time the fmancial position of the charity and ¢nable Trustees to
ensure that financial statements comply with the Cbarities Act 2011 and the Charities (Accounts and
Reports) Regulations 2008. The Trust¢¢s are also responsible for taking reasonable steps for th¢
pr¢v¢ntion and detection of fraud and other irregularities by the establishment of a system of internal
controls.
RSPCA National Society
The RSPCA'S statutory status. its internal Tules and its branch rules regulate the relationship between
the Society and the branches. The Buckinghamshire South branch is estsblished as an
unincory)orated C￿￿[112b1¢ association. but the RSPCA Council has powcrs to intervene in a branch's
affatrs in certain circumsLqnces. Much of th¢ RSPCA'S direct animal welfare is carried out through
ils branches such as subsidised veterinary care and rehoming in their local areas. The national
Society works closely with the RSPCA branches in delivering animal welfare aims and strdtegy and
provides some financial and other SUp￿rt to the branches.
Public Benefit
All ckwiti¢s in England and Wales have charitable aims that are based on providing public benefit
and comply with th¢ Charities Act 2011. Thc lTr￿teeS pay due regard to CharAty Commission
guidance on public benefiL Preventing cruelty and pmmoting kindn&8S to animals promotes humane

ROYAL SOCIETY FOR THE PREVEIYllON OF CRUELTY TO AIWIMAIS
Buekinghamshire South Br*n¢h- Reg￿tered Ch¥rity No. 243352
scntiment in humans towards animals which gives a moral benefit to the human community as a
whole.
Financial Risk Management
The charity is managing a portfolio of firwlcial risks. The tr￿SteeS id¢ntify new and monitor existing
major risks in their monthly meetings, consider their p)tential impacL and take appropriat¢ actions
to mitigate or manage such risks.
As at 31" December 2023 the charity held £708,652 in cash including bank deposits with six
different banks. At that date the charity held money in accounts with Lloyds, NatWesL Charity
Bank. Virgin Mon¢y, United Tn￿t Bank, and Nationwide, thereby maximising interest income and
minimising rlsk.
Financial Review
The Statement of Financial Activities (SOFA) on page 5 reports a surplus for th¢ year of £229.010.
The accounts (financial ststements) have been prepared in accordance with the Statement of
Recommended Practice: accounting and reporting by charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
{FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102). and the Charities Act 2011 and UK Gcnerally
Accepted Practice as it applies from l January 2015.
The year's financial perfornlance shows a net movement in funds of £229.010. This is a substantial
increase from 2022, where the movement w&$ £(32,953). This was mainly driven by generous
legacies received by the Branch. an increase of 70/0 in shop income to £290.334. increased rehoming
income, and increased intrrest receiv& The total income for 2023 was £637,564, representing a
990/0 increase from £320.165 in 2022.
Costs a¢ro&s the charity incr¢ased by 160/0 to £408.554 in 2023 from £353,118 in 2022 driven by
increased costs across expense categories including veterinary fees, wages, and shop expenditure.
The charity's cash reserves have increased to £708,652 at 31 December 2023 frotn £486.993 at the
end of the previous year. These reserves allow the Branch to continu¢ the importanl work supporting
animals, investing in the future of the charity and manage any unexpected challenges.
None of the Brdnch's important anin￿l welfar¢ work would be possible without the hard work and
dedication of voluntecrs. employees rnembeT5 and supporters. The Trustees are very gratefi￿ to all
involved.
Reserves
The charity only holds unr¢strictcd fimds. As at 31 Dcc¢mber 2023. thc cash reserves were
£708,652. There are no pension liabilities as the clwity's scheme is de[￿ed contribution. The
charity's reserves policy is to maintain a level of free reserves that will enable the charity to ¢nsur¢ a
continuity of activity and be able to resEx)nd to significant external economic changes and demands
on services provid¢d by th¢ charity.
. Lydia Kinnear (Treasurer)
On behalf of the Trustees of RSPCA Buckingbamshire South Brdnch

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMAIS
Buckingham3hire South Brancb- Charfty No. 243352
ststement of Financial Aclivities for tbe year eDded 31 December 2023
2022
COME
DOIYATIONS & LEGACIES
Subscriptions and collecting box(
Donations and fijnd-raising events
I£wacies
928
29,967
298,465
1,609
34.224
1.500
329360
37.333
INCOME FROM INVESTMENrs
Interest reeeivable
814
INCOME FROM TRADING ACtIVTnES
Re-Homing tncome
Shops Income
13.045
290,334
8.180
271,534
303.379
279.714
OTHER INCOME
1,185
2.304
TOTAL INCOME
637564
320,165
Statement of Financial Activities for the year ended 31 Deeember 2023

ROYAL SOCtETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
Buekinghamsbire South Brnneh- Registered Charity 243352
2023
2022
Notes
EXPENDITURE
DIREcf CHARITABLE EXPENDITURE
HQ quota
Animal boarding & equipment
Veterinary fees
Veterinary suppli
Depreciation
551
8.449
74,911
5.588
2.472
551
6,092
64,158
4.109
3.167
91.971
78.077
EXPENDITURE ON RAISING FUNDS
Advertising & fund rnisillg
Telephone
Van expenses
Equipment
Storage
Printing. stationery and ￿Strge
Bank Charges
Clwitable ¢ontributions-
Shops EX￿nditl￿e
3.591
2.285
3,704
1,415
3,319
754
188
2.953
3338
7,434
961
3,184
519
354
5.979
168,748
195,529
210,785
193,470
GOVERNANCE & SUPPORT EXPENDITURE
Wage5 & salaries
Pension Contributions
Staff uniforms & ID
Depre¢iation
Meeting costs
Data Processing
General cxpenses
Trnvel expenses
Insurance
Legacy administrative expense5
Legal, profcssional aod ￿nS￿l￿nCY fees
Annual Report expenses
Accounthncy
76,881
2210
347
535
819
649
597
3,031
281
7.396
11.154
598
1,300
67,609
1,967
2.345
669
783
631
316
3.706
124
1.479
642
1.300
105.798
81.571
TOTAL EXPENDITURE
353,118
Fund movement for the year
229,010
(32,953)
Funds broyght forward
$07282
540335

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
Buckinghamshire South Brnncb- Registered Charity No. 243352
UNRESTRICTED FUNDS CARRIED FORWARD
736292
507,282
Balance Sheet
as at 31 December 2023
2023
2022
Notes
Fixed Assets
Tangible assets
19269
13,812
Current Assets
Stocks
Dcbtors and prepaid expeD5es
Cash at bank and in hand
1,7
17,140
486.993
20.343
708.652
730.439
505.833
Creditors: amounts falling
due withln one ye4r
(13.416)
(12.363)
Net Current Assets
717,023
493,470
Total Assets Less Currellt
Liabilitie5
736292
507.282
Funds
Unrestricted fimds brougbt fonvard
Fund movemeni for the year
507282
229,010
540,235
(32,953)
UNRESTRICTED FUNDS CARRIED FORWARD
736,292
507,282
These accounts were approved by the iN)ard of tTUStees in June 2024 and signed on their behalf by:
Lydia Kinnear (Trcasurer)

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
Buckinghamshire Souib Br￿Ch- Registered Charity 243352
A¢counting Pollcies
1.1. Basis of Accounting
The fmancial statements have been pryared under the historical cost convention. as modified by the
revaluation of investments to maTkel value. The accowits (fllwicial ststements) have been prepared in
accordance with the Ststemcnt of Recommended Prnctice: a￿OuntIng and rq)orting by ¢harities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 102) issued on 16 July 2014 and the Charitics Act 2011 and UK Gcncrally
Accepted Pradice as it applies from l January 2015.
1.2. Reconciliation with previous Generalty Accepted Aecounting Pradice (GAAP)
In preparing the accounts, the trustees have considered whether in applying the accounting policies
required by FRS 102 and the Charities SORP {FRS 102) a restsiement of comparativc item8 was
neede￿ At the date of transitio￿ in applying the requirement to recognise liabiliti¢s ￿l5]ng from
employee IKnefits, no matcrial liability was recognized in rwect of employee entitlement to paid
annual leave. No other restatements were requireiL
IJ. Income and expenditure
All income and exp¢nditure is accow&ted for on an accruals basis.
1.4. Tangible r￿ed assets 2nd depreciation
Depreciation is provided at rntes calculated to write off the cost less residual value of
each ￿Set over its expected useful life, as follows:
FiXtt￿CS, fittings and equipment
Motor vehicles
2￿/0 RethiciDg Balance
25 /0 Strdight Line
1.5. Stock
St￿k is valued at the lower of cost and net realisablc value.
1.6. Pension costs
The charity operdtes a defined contribution pension scheme. Pension charges represent the
amounts payable by the charity &$ its contribution to th¢ fund in respect of the year.
1.7. Covernanee & support eosts
Govcrnan¢e & support costs are the direct costs of administerlng the Bran¢h. The charity has no office
property Costs.
1.8. Expenditure on charitable aclivities
The allalysis of expenditLwe by ¢haTitable activities to firther animal welfare in this report identifies the
direct operational costs and the support aDd governance costs descril￿d above.
1.9. Expenditure on raising funds

ROYAL SOCIETY FOR THE PREVEKfioN OF CRUELTY TO AN1￿￿Ls
Buckinghamshire South Branch- Registsred Charity No. 243352
Notes to the Financi￿ Statements
ror the year ended 31 De¢eJDber 2023
. continued
Fundraising costs include the full cost of opernting our retail outlets.
Tangible fixed ￿Sets
re% Motor
Fitting5 & vehicle5
Equipment
Total
Leg•1
Cost
At l January 2023
Additions
Disposals
76,670
8.106
13.907
90.577
11,980
3.874
At 31 December 2023
3,874
84,776
13,907
102,557
Depreciatio
At l January 2023
Charge for the year
Diswls
62.858
5,748
13,907
76,765
6,523
775
At 31 December 2023
775
I3,￿7
83,288
Net book values
At 31 December 2023
16.170
19,269
At 31 Decenlber 2022
13.812
13,812
Debtors
2023
2022
VAT Repayable
Debtors and prepayments
5.898
14.445
3,200
13,940
20.343
17.140
Credltors: amounts falllng due
within one year
2023
2022
Trade creditors
Taxes and Social security
Accn¥ls
7,705
2.449
3,262
9,485
2.878
13,416
12.363

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
Buckingbamshire South Branch- Registered Charity L¥0. 243352
Notes to the Finan¢i81 Statements
for the y￿r ended 31 December 2023
. coniinued
Unrestricted Funds
Unrestricted funds comprise those fiu)ds which the ts￿SleeS are free to use in accordance with the
haritable objects.
All funds are Unrestricte
Shop Income & Expenditure
Princes
Risborough
Shop
Chesham
Burnham
Totsl
Income
49,876
114.137
126,321
290J34
Expense
49,994
85212
60.323
195,529
Surplus
(118)
2&925
65,998
94￿05
Trnsteex, Expenses
The Charity Trustees were not paid nor r¢ceived atty other benefits from employment with the Charity
tn the year.

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
Bucknnghamshire South Braneh- Registered Charity 243352
Notes to the Finaneial Stsiements
for the year ended 31 December 2023
Shops Detalkd Consolfdated Income & Expendlthre
2022
INCOME
Donated go(x]s
Merchandise
Recycling
Cards
Business support grants
Insurance Claim
271,935
9,019
9.380
251,328
10,220
9291
695
290334
271534
EXPENDITURE
Purchases
Rent and rdl
Light and hcat
Repairs & Mainlwwice
Refurbishment costs
Insurdn¢e
Wages
Pension Contribution
Telephone
PIY3tage and stationery
Licence fees
Trnining
CleaDing
Sundry expenses
Credit card expense
Depreciation
9.727
43.082
3225
2508
9.322
40.434
3,123
1,799
1.925
124.011
2.564
1.084
14
570
1,453
101,731
2,024
940
iii
493
573
269
2.461
3516
679
210
1575
3,854
19S529
168,748
SURPLUS
94.805
104786
10

ROYAL SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS
Buckinghamshire Soutb Brnneh- Registered Charity No. 243352
Independent Examiners, Report to the Trustees
We report on the accounts for the year ended 31 December 2023 set out on the following pages.
Respective responsibilities of trustees 2nd examiner
The charity's trustees are responsible for the preparntion of the accounts. The charity's trustees
consider that an audit is not required for this year under section 144 of th¢ Charities Act 2011 (the
Charities Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts undcr section 145 of the Charities ACL
to follow the procedures laid down in the general Directions given by the Charity Comtnission
(under section 145{5)(b} of the Charities ACL and
to state whether particular matters have come to my attention.
Basis of Independent examiner's report
Our examination was carried out in accordance with generdl Directions given by the Charity
Commission. An cxamination includes a review of the accounting records kq)t by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts. and seeking explanations from the trustees concerning
any su¢b matters. The procedures undertaken do not provide all the evid¢nce that would be required
in an audiL and consequently no opinion is given as to whether the accounts present a 'trne and fair.
view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my ¢xamination, no matter has come to my attention
. which gives me rvdsonable ca￿Se to b¢li¢v¢ that any material respecL the T¢quirements:
to keep accounting records in accordance with section 130 of the Charities Act" and
to prepare accounts which accord with the accounting records and comply with the
accounting r¢quiremenls of the Charities Act
have not been met; or
l. to which. in my opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
Lane Aecounthig Llmlted
Chartered Accountsnts
Denmark House
143 High Street
Chalfont St Peter
Bu¢kinghamshire SL9 9QL