Charity number- 251481 RSPCA EAST BERKSHIRE BRANCH UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
RSPCA EAST BERKSHIRE BRANCH CONTENTS Page Reference and admlnistrative dotai15 of the charity. Its trusloos and adviser5 Retgren¢¥ and administrative details of the chority and advisers Tru6te8s' report Chaimian's stat8mènt Independent oxamlnerfs report Stalement of financial activities 10 Balance sheet Noies to the financial staiements 12-20
RSPCA EAST BERKSHIRE BRANCH REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS FOR THE YEAR ENDED 31 DECEMBER 2023 Trust•8s Emma I wining.Smilh. Trustee. Secrelary Wèndy Frapton. Truste Justine Allen. Trustee Shirfey Ram-.dolc, Trustee Colleen O'Hare, Tru51ee Hanrbah Redmari. Tiuslee Page 2
RSPCA EAST BERKSHIRE BRANCH REFERENCE AND ADMINSSTRATIVE DETAILS OF THE CHARITY AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Charity reglslgrgd numbor 251481 Principal office RSPCA East Berks 49 Sta150n Road PolegBle East Sussex BN2D 6EA AGGountanls Donald Reid Limiled Chartered A¢c()unianl$ Prince tsert House 18a.20 Kir,g Sireet .laldenheafS Bprksh1re SL6 1EF
RSPCA EAST BERKSHIRE BRANCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustoos pr05enl their annual roporl togolher with the linanci31 statomonls of Ihe Gharily for the year 1 January 2023 to 31 Decerrhpr 2023. OBJECTIVES ANO ACTIVITIES a. Policie5 and Objectivos In setting obieciives and planning for aciivilies, the Trustee5 have given due consideration to general guidance pubtisht)d by the charity con)mission relaling lo publi¢ benefil. Tlie objectives of the branch are io promote the work aiid objectives of the Nalion81 Society ol Ihe RSPCA. viilh particular reference lo Ihc area of the branch. The key dim is lo fincl suilable new homes lor as many aftimals as PD%sible, and lo providè proper care lor Ihosp who havc bcon mislreaipd nr ahandoned. Tho mAin aclivily to achievo ihoÈ2 qiim5 IS tho operaliDn of an animal re-homing programmc within which our Yolunleers provide Invaluable support. ACHIEVEMENTS AND PERFORMANCE a. Review of Activilios In 2023 RSPCA Easl Berkshire br2nr.h had 87 cats Iransforrod into the branch. takin9 on average 8 nes1 cats lo rett0e each nio)Ili io be rehomèd_ s5/ were slrays and ab2r)dnngd cats. which concur with the national RSPCA'S slats fvT 2023 1'1,'Ih abancjonmert C3oes sadly on the increasc. The remaining 4J .0 of c41s Ive sign ovor from tho publ'.c and fiom multi cal hoL¥sehold5. All roquiiiii J IIiL+ btdiiddrd RSPCA vtst treatiiienls. Vivsl of the Siray cats and older ¢¢ils 117 out o,, the 87 Gats aged over 8*years old) within Ihe branch needea addilional retr.dbililalion and vel Irealmenl. On avLTrrao& it took approximately 40 6ays lo rehon)e d cai in 2023. coi)siJerJbly slower Ihan usual ivhich impaeted overall Af4W intake capacity. Thankfully adoptions picked up spccd again Irom October 2023 or)ward5, wilh 3n 3vprAge loarj Iirne of 27 dayg lo rohorno o cal. In 2023 agaln. a large proportion of Ihe cats corniiq in needing trealmenl rInalned hloh. gvpn lor Iho basir
Ui.n vacciiidiii)y, iiilLIVLnipping ana n¢blering. also P.Igh numhers ol denlal lieallh cunditions, al times cal IILJ. others with lon9 lerrn rnodical Conditiori ona ¢x)mplicolions. maryy ¢<115 in need ol SULldliiing, all impa¢ir.g length in branch carc lime. VJe again had to rely on our wonderfijl foslerers fDf rinimals needing Oxtra care. 2411 car¢ and Cals that just can'l cupe with being Iri d LdliPry. Mso Ihe help Irom amozin9 volunteers who ocdicaled exlra time lo cats that iieetled riddilional sarialiling time within the cattgry. This p,'oved lo bc vcry succ.P8slul viilh measurable benefits. as a result unsocializcd cats developed Socidl 5k,Ils and iii a 1¢[ posilion lo be rehomed. Wv arp Indebted in ihe people ttavé COMÈ frJrwArd to offer Ihpir tipne arid homos lo these ariima15 and we Ihank you for all ihe lime you have spenl wi-,, Ik.efll. looking after Ihem, cleaning up after them. Irainiig Ihem and DI course being there for them giving Iliefn Ihc love ar)d undcrslan(Sing ii)ey noed. We realièe that this is one ol the hardei jobs to do as wo all gel atlaGhcd to our dniFnals. bLJt due io your ellort% we Iiave beer, able lo allord them tnc best t"ealiiieril and atteniion they can gel and deservp. INe are conslarilly luoking lor new IDslerers lo join us and discover ho',v rewarding Ittis Is. 1f sou knoiv ol Anyon2 that could help us with thi5 please get them lo contact our Branch on 078Jf2 481079. We would like io extend our thanks lo our caltery provider "Joes Folly.. who are reliable and ready lo help al short notice. thft staff and our tearn nf cal cbddlors bem'een thom are in Con tiint conlaci Wlth our animals. Our thanks to Summerlgazè Veterinary Clinic who have sUeC¢SlU1IY provide(J tk? branch a vel care derpanols as Ihe branch's delaull Ioval ve4S in 2023. Ou. Ihtinks lo the mobile vet SeiCe lo attend lo cats onsite al the caitery whlch proveos to be a very cfficlent method with cutting cost ancl time spcnl on vet njns In 2023, especlally when P¢ige 4
RSPCA EAST BERKSHIRE BRANCH IRVSTEES. REPORT Icontinuodl FOR THE YEAR ENDED 31 DECEMBER 2023 Ihoro ore 10 plus cat5 at a kimè from RSPQA HO Ihal all require. a variety of velcrinary treaimenls. All the cats that go through our branch are vel checked. We ollpr welfare financial assislancp lo pel oyéners who can l affofd vct c¥re lor their animals. In 2023, %'Je provided tinaDc181 a%£isiance to an addillDnal 55 anlmtils Ilidl nccded emeTyency trocltrnenl. We will conliYue lo offer fin3nrial suppor. as lon(J As we are dble 10 do so. All uf Ihis could not be achi8ved wilhoul our lundraising team and ol eoutse the gener0511y ol the put)lic. Thank you (o our commilled supporters. Ihe Inspectors. Animal Welfare Ollicers and branch Iruslcc% 11)31 do an excellpnt Inb. We have doiv.lopod a SYDng viorkiii J( rvlalionship ar.d rA)uld r.ol havc manayed to rchomp all thè cals ¥vilhoul everwne's joinl effort. We Ihank all cur volunleers and cat foslerers who were able to support us. They work above and beyond Ihcir remil wi1hin ihe RSPCA. A huqe Ihank you lo all the RSPCA East Berks cat adopter5 out Ihere, we are fortunate lo have ihe suppon IroTn so many Ljnderslrinding people. willing lo l?ke on even tho difficoll lo rehome cats. I he branch Is also very larlunalo lo liave such a healthy lead lime rehoming ca15. on avL>¥age taking Ihree lo four week5 Ig rehomè a c81 rrom our branch. Lara Di Virgilio RehcMmin9 Coordinator for 2023 b. FundraSsing Report In 2023 due 10 8 limil¥d rosier of voluileer5 Ihp branch has Iocu5ed on ensunng cnou9h volunteer caparyiy for cat cud(Jling and rehoming effvrts wliiG* generates a generous pool ol donations. Giveii the limitod peoplè rèsources our brfineh has to leverage for lundr.ii8ing and markeliiig 8Norts. we have continued to put these on ho until a neiv dedicaled head nl s(J¢ialllundraising Is pul place. The 2022 hire of a dedicalcd A101 W¢lla¥e P4.laiiager has Gontinued lo be a hu9e bUPPOrt in bviloing awareness on our 50Gial plallurrii¥ by sharing Gonlcnt highlighting 911 c>f the lanlaslic adoption and"Nollaro work that she and tho Oihor braneh Volunteers are doing. In 2024. ',ve endeavotir 10 noi jliql build aw3reness ol L)ranch ancl whal wè do, bul lo also levorago our expanding social p131fomis lo drive ILJndraiging. Online ¢b.arily platforms, ¢.q.. Paypal. Benovily havo Gonlinu¢d lo add 1¢ our lundraisir)g efforts. Community donations. e.g.. legacie5. schools, groups. companies, are not forecasted given the nature ol the We are still heavily rvliaiil on the dcor lo door r711oGf?lion5 from the society which enables u5 to have an Èc¢ep'.atylo Icvcl of reserves. We are lotsking to increase branch reserves through internal RSPCA ltsn05ng oE,pnrttJnitiD8. 111 2024 will coritiiiue io IoDk for a head ol fundraisinq to focus on social media presfrnco to broaden both our lundraising ard rchoming elforts. And as always. the Iruslees remain loeused on improving fundraising lo erable the continuLJUS runi)iiiy of Ihe branch and mecling our financial obligalions. e. Invostmont Policy and Perfomiance Financial Review The 8ranch mu51 report a 1055 this year of £32,U23. FLtndraising conlinues lo be challenging, and we remain qralcful lo cvoryone who Gontiibuted lo our fund Taising activities and lo those who generously gave lo the RSPCA whan writin9 ihgir will$. Page 5
RSPCA EAST BERKSHIRE BRANCH TRUSTEES. REPORT Iconllnuedl FOR THE YEAR ENDED 31 DECEM8ER 2023 Ro&rves Policy The Brancn holds ie5erve5 in or(ler Ihai the Servi level provided for anifnal welfare is maintain¢d should there be an ongoir)g rcduclj'oi) in Incoming r850urces. R&servos are those funds vJh".¢h are l..eety av¢iilable IDf gpn&ral F)urpose5 and arp ijncommitled. Tr.e Irustees have Èstablished a policy ol holding reserves ot unrestncled funds eqiiivalent of at ledSI 01)e yeai's expeiidilure- currently Ihi5 i¥ £02.472. With the existing level ol rcservoo al £197.888. IFie trusloo• are s3tisfied lfr.o policies are being 8dhprpd to. Tlie Iruslcc5 arp vpry aware of tho cconomip dimat2 and will ensure that Iheie is a iogular asses5menl of unrestricted funds CArrièd OLJI throughout the ar. . Going Concem After makin9 appropri31e ènquines. thc irusiees have a reasonuble expeclalÉon th81 the charity h85 adequate re5ouries Iv Lulltinue In operational existencc lor Ihe foreseeable futurv. Fcir this rg".Ison they conlinJE Jdopt Ihe ¥uirig Loi)¢arn basis in preparing Ihe fir.ancial Sh4ilempnls. FurtheT Iolails rogarding the adoplior of Lhe going coneèm Dasis can found In the Acroiir)ling PnliLI¥S. STRUCTURE, GOVERNANCE AND MANAGEMENT . Constltutlon Th2 e.hArity 18 constiluled as an unincorporated association establiqhp.rt by a charitable trust dppd on 24 February IC)bl. 11 oporates as an aulonvrriuus brar>LlI vl Ili¥ Natioi)al RSPCA subjec.t lo It rules for branche3 updalcij n 2Q141 b. Method of Appointment or Election of Trustee5 A commillee, elecled dl Ilie AGM govern5 the branth, 4nd Ihey are Ihe Iruslees, All trustees aro brioled on their re5ponsibilrties a3 Iruslee5 prior lo their o¢¢eplon¢e of the role P¢iue 6
RSPCA &4ST BERKSHIRE BRANCH TRUSTEES, REPORT Icontlnued} FOR THE YEAR ENDED 31 DECEMBER 2023 ¢. Organi5ational Structure and Decision Maklng The tnjstees who served during the year wore.. Wendy Framplon Emm3 Twiniriy-smith Shirley Ramsdale Jusliiie Allen Colleen O'Aare Hann3h Redman The trustee5 hold r8gular meelings al which decislons aTe ma(Je and the day lo day running of Ihe branch 15 ibLUbseo. Throuqh these mcetin9% the trU01¢c ¢lclively r&vicw the risks. which ihe chanty IAr.p% boih operalicr,ally and tin[Incially and conf."rtn Ilidl thei havo esl£iblislied sy51cm5 to mitijalo the s'gnlficanl flsks which hAve been Idenlifip(l as,. Lo&¥ ol rvputation through error or Irtiud., Loss o, Income through error or IraLId'. InsiJfficient funds lo Gover Ihe c05:5 of animal welfare activilies. TRUSTEES. RESPONSIBILITIES STATEMENT Thè Trustees are responsibte tor prppArii)g Ili& Trvsiees. reF.ort Ilie financial 518lcment¥ in oGGordanGQ i*III appl.,cable Law and Unilpd KingduiTI Accouiiiing Slandords Iuiiited Kingdom Generally AcG¢Ptcd Accounting PraGI,Gel. Tho l¢lW JF)yIiLdblv lu Lli¢4IitiS iii Ei)glard & Wales requires the Trus!ee5 lo prcp.Ire financial slatemcnl• fo., each finar.cial yCi?r hleh give a true and lair vie'N of the slate ol ?Ifairg ol Ih? rharily and of the Incoming rtr%tsufCCS and application of resources of the chaniy for Ihal ppnod. In preparing these financial slalemenis, Iha Trustees are requireo I olo¢4 SUltabl¢ accounting policies and thon apply thom consistonlly., obsprvp thp mpthods and prpnciples in Iho Chaiiiies SORP. -timalc- make iud9men13 and accountinq c- 11)al arc fea-nabltt Prudgnl., i ¥yai¥ Ili¥ fiiidTibidl >ldirrTlflll> Vll itlg yullly Lull1 tid>l¥ uni¢>b IL Is Incapproyiidie iu presurne Ind( (ne charity vJill continue ,n operation. Tlie Tiuslees (]re iespDnbible lor kecping proper arc.oiintin Jc rprnrds Iliai are siillicienl lo show cind explain the ch3ri1y's Iran¥a¢liDns and disclose ivitri reasonable accuracy al any lime Ihp financial position of the charity and onrihlp thtrm to Qnsuré tlivl Ilie fii)8iic."al sldlements comply v+ith thp Cbrlritips Art ?011. thp ChtY IArcoLJnls and Reports) Regulations 2008 3nd thè provis.,ons ol the Irusl deed. They are also responsiblè for safeguarding the a5seis ol Ihp rharity and l)p.iirv fr)r i•king rcasDnable Steps lor the prever,tion 3nd detection of fr3ud and other irregularilics. This report was approved by Ilie Tru51ees, on 62-L.2¥ ano signed on their behall by.. Emma Twlnlng4milh Page 7
RSPCA EAST BERKSHIRE 8RANCH CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023 For our 8ranch 2023 was aqain a complex year iijhich lesled us as iyp npvef cease lo te shwked by mankind'5 cruèlty and inhumanily. cornpoiinded by Ihe ongoirig cliallenges as a result ol the Global pandemic. We have had a stable year with our trustees. and support Wilh our Rehaming Manager Lara. Th2r)k you team for all the hard work and support for our bra17clIl IN• liavé had some g(x)d success with fUraISIng through so¢l?I media chonno15 a5 promoted through the pandemic challengcs, and ivill continue lo build on Ihis learw)ing and stronu loundaiion through 2024 to ep.sure our finances remain healthi lo support our new employee. FundraiS1r',g iyill ali%'ays be a key priority lo be able lo meei increasing vel bills and kcnncl costs lor our animals. and will cont1nue its be a challenge AS we struggle lo recruit volunteers with interest &fid $illS In this area. Theie are so many péople lo thank as always.. Our animal welfare s1( and RSPCA 1n5pec.lors iyho face daily pressures. oul in all weathers. providing Ca lor our animHIs. Our veterinary surgeans al Summerfcazo anL1 olher vel Clinics localty who havp alwa been Ihere when we nccd thom. Our loyol, supporlive unpJid volunteers and Irustees who tirelessly work lo onrre happy endings for our animals Name Emma Twip.Iqg-Smilh Branch Secretary Dale 31 Decembor 2023 Page 8
RSPCA EAST BERKSHIRE BRANCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA EAST BERKSHIRE BRANCH (tho 'charity'l I reporl to the charty Tnjslees on my examlnalion of ihè accounts ol ihe Gh8rity lor the year ended 31 December 2023. RESPONSIBILITIES AND BASIS OF REPORT As the. fru%tec% ol the cliarity yoij arc rEspoiisibla for Iho preparation of the accounts in accordance with Ihe requirements of the Charities Act 2011 I'tlitt 2011 Acl'l- I report iri respecl of my exAminalion of Ihc ¢harlIS accounts carriod oul vncler section 145 of thB ?011 Aci and in carryir.g out my examination I h(Ive folloivcd all the applitsble DITeclions given by Ihp Charity Lommis8ion under secliDll 145lfjllbl ol the 2011 Acl. 5NDEPENDENT EXAMINER'S STATEMENT Youf attention is drawn lo the f8cI that the charity ha5 prepared accounis in accordance with Accounting and Reporting by Charilie5'. Stalemenl of ReGomm671)ded Practice applicable to charities preparinry IhciT accoun15 aLLuriJiJllGe with the FindnLidl ReFOrtln9 Slnndard applicable in the UK 3nd Reputjlic ol Ireland IFRS 1021 in preference lo Ihp Ar.lIlIng and ReForting by Gliar1"¢$' Stateme1 ol Recorp.fflcnded Piac:IGe issued in Oc:.ober 2019 which is referred lo in Ihp PLant regulaiioiis bul has bettii wil.[3vin. I havp romplèted Iny exan)inalion. I can coiifirn) that no material mdllers havc come lo my altonlion in connectson willi Ihe pxaminalion giving me cause io beliei'e Ihal in any material rcspeGI". accounting rec.ord% ere noi kept In rcspo¢l of lh Gharily as required by scclion 130 01 Ihe 2011 Acl., or the accounts do not accord wilh l+iose recoid$", or 11)e dCCOunls do r.ol comply wilh the applicable quirementS conceriiing the fom and Conlenl of accounlov ofot ovt in thè Ch3ri1ies IAccDunls and Roport-l Rogul-tion 2008 other than any roquirom&nl that tie accounlB give a 'true and fair. vieY¥ ivhich Is not a matter consirtprpd as part of an indeoendenl mntinri I have no concerns and have come across no othcr mallers in connection with the examination to iyhich aiieniion shoukl be drawn trn this report in order to enable a proper underskanding ol the acc¢unls lo be reached. 17 Jun 2024 Si9ned.' Daled.. Daniel Reid FCA Donald Reid Limited Cnortereo Accountants 18a120 'n9 Slrcol Maidenhead Berkshire SL6 1EF Page g
RSPCA EAST BERKSHIRE BRANCH STATEMENT OF FINANCIAL ACMVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted fund$ 2023 Total lunds 2023 Total runds 2022 Note INCOPIIE FROM: Donalions and Icg?* ries 1nveslmep.ts 47,665 2.784 47,665 2,784 69,259 419 TOTAL INCOME 50.449 50,449 69,678 expENDITURE ON.. Charitable aclivilies 02.472 82.472 59. 765 TOTAL EXPENDITURE 82,472 82,472 59, 765 NET INCOME I IEXPENDITUREI BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS {32,0231 132,0231 32.0231 132.0231 9,913 RECONCILIATION OF FUNDS: Total funds brought lopNard 229,911 229.911 219.J98 197,888 197.888 229.911 TOTAL FUNDS CARRIED FORWARD The noles on pa90$ 12 10 20 lomi p3rt 0l.h.@se financial 51al?ments. Page 10
RSPCA EAST BERKSHIRE BRANCH BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Not• CURRENT ASSETS Debtor5 Cash at bank and in hand 11 4.027 201,375 I, T92 232, 779 205.402 234.511 CREDITORS: amounts falling due williii) ()ne ypir 12 (7.5141 (4.600J NET CURRENT ASSETS 197,888 229.911 NET ASSETS 197,688 229,911 CHARITY FUNDS Unreslriclcd fvnds 13 197,888 229,911 TOTAL FUNDS 197,888 229.911 The finanaal s+alements viere approved by the Trustees on 2- and signed on their bohalf, by, Emma Twining-smilh Th& notes on pagos 12 to 20 form part of ihose financ6al sialemenls. Page 11
RSPCA EAST BERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES 1.1 BJ¥i$ of preparatlon of financlal ststsmenls The financial 5talemenls have been prepared lo gjve a 'tfue and lairf and have departed from Ili.e Charities IAccounl% Aiity Reports) IleqL51a110n5 211(Jrs only io the cxlenl rvquired to provido a 'truc and lairf view. This departiJre has involved following the Charil,.es SQRP IFRS 1021 publisl)ed ork 16 July 2014 rtsther than Ib,e Accountiryg and RLporting by Charities.. S1&M&nt ol Recommendèd Practice erfeclive from 1 Apil 2005 which has sincè been withdrawn. The finiiii¢ial slalemenls have been prepared undc.. Ihc historiGal cost convention with Items recognised at C051 or tronsaLtion value unle55 Otherw55e Staled In the Televonl notas lo these accounts. Thp finanaal slalemenls have been prepared In accordance wilh thc Staiemeni of Recommended PrAr.lir.p.' Accounling Jn(J Roporliiig by Gharilies proparinij their accoun15 in acc-rdance iiiilh the Finar,oal Repcrling Standard applirablè In Ihe UK and Republic of Ireland IFRS 102115sued in October 2019 and Financial Reporting Standard applicable in the United King(Jom and Republic of ITelJnd IFRS 1021 and Chariliès At1 2011. RSPCA Edst Berkshire Branch con5tilules a public benefit enlily as dcfined by FRS 102. 1.2 Fund accounting General funds are unrestncred lund5 whi¥th ore available for use at ihe discretion of the Tiijslees In furtherance of the qener(Il objeolives of Ihe charily and which ave not been designolod lor olh&r purpnse5. Invp4tment inrAime, gains arLd lusscs are allctaled to the apprDpnale fund. Page 12
RSPCA EAST BERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES Iconiirtuèdl 1.3 Ineome All Income 1$ r¢eognisod once the charhty ha9 pnliuomgnl lo the income, il 1% prot)Able Ihal the income will be received and tho amDunl ol Income receivable can n)easured reliably. For legaGie¥. eiilillemeiit is taken as tho oorjier of Ilie date on which oilhor_' tho ¢harily is aware that probate has been gianle(J. Ihe èstal@ has bcen finalised and notificatin has been made by the oxoculorlsl he Trust ilidl ¢1 Qistribvlioi) k¥ill be niade. or when a dislribulion is receised from the estate. Rec1vI ol a leqacy in Ivhole or In Pc3ri, is only considered Frobable YJhen the amoanl Gan be measured i¥liably and the chanty h85 been nDlifie(J of the executorf5 Intention lo make a distribLrt',on. Where legacies have beon notified lo Ile ch8rty. or the ch8rily is 1¢ viare of the granliiig of probaie, nd tho criler13 lor recogiiiiion have not teen mel, jls#ri Ilie le(J8r.y is ireaied as a CGnI1 Ji ¥r)I asset Eind disdosed il malenal. Donatod services or lacililres are recoqnised when the charity has c¢nlrol over the item. any conditicns as5ccialed viith the donated tern have bpen mpt. the reIpl of economic hprieEIt from Ihe use ol the charity of Ihp Item Is probable and that economitt hpnefil can be rnea5urvd rel.af>ly. In acccrdance viilh the Charil e5 SORP IFRS 1021. the general volunteer limo ol ',,e Frifrnds is nol reGognisod and refer lu Ihg Trugtees. (eport lor more inforrndlion aboul their conlributlDn. On receipt, donalpd profession31 sgNicgs and don31ed tacilitles are recognised or¢ the hasis al the V(Ilue vl Ilie gill lo the chafity ilrhich is Ihe amounl the chanty would have been willing lo pay lo obtairi seri.1& ui fduililivl ()f VLiuivaLiit Lconomic benefit on Ilip. opLii Iiiarkct". a corrc£p(>nding amount is then recogni5ed in expendilure in Lhe period ol rece.'pl. Income lax recoverable in relaliofi io donaiions reeeived under Gitt Ai(5 or deeds of covenani Is recGgf115ed al Ihe lime vl the dur)alion. Inco0 lax r¢¢ovorablc in roldlion lo inveslmcnl income ib reGogni¥eLI dl 1113 Iinie the inveslinenl income is receivable. Paga 13
RSPCA EAST BERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES leontinuedl 1.4 Expenditure Expenditure is recognised once there is a Icgal or construclfve obligalion lo Iransler economic beriefil lo a third Pir rty, il Is probable that a treinfor of ecotiomic benefits wll be reuuifed In selllement and Ihe amouni ol Ihe obl'"gation can bo Ineasured reliably. Expen¢Jilure Is classified by 8GtIVily. The costs of each activity aro made up of the total of dirocl costs and shared co4t%. includiftg support C051s invofved in undertaking oach aLlivily. Direct cosls allribulable lo a single aclivily are allocated diredy to th21 aclivily. Sliarvd costs which contribute lo mur& thali one aclivily and %upport costs whici are njl allibutable lo a single aLlivily are apportioncd belydeen those aclivII.'es on a basis con51slenl Yiith Ihe us6. of resources. Central 51811 Go>l¥ are allocated on the basis ol 'mc spcnl, and depreciaiion ¢haiges allr)catod on ilie portion ol the a%set's use. Support cosis are those costs incurred directly iii support ol expendiluie on the objects of the chartty and include pro'ect managcmcnl carried out al Headquarter.. Governance costs are Il.,ose SncLJrred in cannecpion with adminrstI,.0n ol Ihc ¢harily and compl.,arc& with rnnqlilutional and sialulory requirenienl5, c.haritable activities and Covernance costs are G0515 Incurr¥¢J oi) ts'e charills eduGati)nal operaiions. Including suppurt wsis and costs relating tu the yuverr)an-e of the charity apportiuned lo charitablo acliv lies. Grants payab. Arp charged in Ihe year when the offer is ma¢Je except in Ihase cases where the offer Is conditsonal, sucli iJrani8 hp.iiiy rprngni4e.d as cxpeiidilure wl)pi) Ihp rondilior,5 attaching are luifilled. Granls ollered subje-l lo conditions which have rtol been mel al the year cnd are noled as a commitmpnt, hLJI nnl arr.ruod as expor.dilurc. 1.5 Cash Flow Th¢ financial stalem2nts do nol include a Cash flo'N statement because Iho charilablc chariy, as ts gm¢ill roportinc onlily. oxcmpl frorn Ihe requirempnl lo prep3re guch 2 Statement dn.der the Financial Rèportiiig Standard 3rsplic2blè in th@ UniLed KiiigdDm 2nd Republic DI Ireland IFRS 1021 and Charilies Act 20 11. 1.6 Invostmont$ FiKF5cJ Il)ve5tments are a lorm ol financial Instrum xnd ini1711y rpeogniqpd 31 thplr Iransaciion cost and subbe¥uenlly tneasurcd at lair value 81 the Balance sheei dale. ur,less fair valiJe cannot be measured reliably li) which case Il is mea5ure¢J at C05t less irnp3irmenL Investment gains and losses. whether rea115cd or ur)rcalised, ate combined and shown in the heading 'Gainslllossesl on inveslmonis, in the Statement of financial actiwlies. 1.7 Interest receivable Interest on fvnds held on depogil is includcd when receivable and the amount can be measured reliably by tho charty, this is normally upon noliffic81ion of tb.e inleresl paid or payAblp by tho Bank. 1.8 Debtors Trade and other debtors are recognised 81 the sellleTnenl amount after any trade discount offered. Prepaynenls 8re valued al the amtsunt prepaid nel ol any trade discounts due. Page 14
RSPCA EAST BERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES leorttinuedl 1.9 Penslong The charily op¢rales ? dofinod coniribution Pen0 scheme and the pension tharge opresents the amounts payablc by Ihc ch.2rity lo the fund in iospoc.t ol the year. 1.10 Cash Jt Bank and In hand Cash al bank and in hand Inclddes ¢Ash and sP.orf tcrm highly liquid investmonts wrth 8 shDrt maturity of throe months cr loss from the date ol acqu15it10 or opening of the deposit or similar acccuiii. 1.11 Llabilitics and provi55ons Liabilities arc rccogniscd iyhen Ihere is an obligation at Ihe Balance sheel date as a fesult of a pasl cvtrnl. il is probable Ihol a Iransler ol economic bcnefil 'Nill be required I *>eltlemenl, 3r,d the amount of Ilie seiiiement can be e5timdlpd reliably. Liabilitie5 are recogi)ised èl Ihe amounl Ihat the charily anlicipales il bvill pay lo settle Ihe debt or the amount it has received as advan-ed payments for Ihp goods or services I; miisl provide. Provision5 are moit %ured ai the best estima1& ol ihe amounts requirec5 to setde the oblig31ion. Whèrè Ihp 6hffÈcl of the lime value ol money Is malerial, thp provisiorn is basnd on I. iJiesei)t value ol those dmc)unls. LlISLOdnled at the pr¥-iax discount rale Ihal rcflecls Ihe risks specific lo tho liabiliiy. The unwinding ol Ihc discount is recDgiisvd Lyilhin interesi payable and 51milar Lh4lrgs. 1.12 Flnancial instruments The charily uiily lias finaf7cial assets and fin3ncial Iiabililies ol a ki17d Ilial qualfy A8 basic f5n8nci81 .INrnenls. ie iinancial Instruments c2rc Initially rceo9nivcd al Irantraction valao gnd subs¢qucnlly measured al their settlement value witn the excpplion of bank loans which 3re subsequently measured al amortiised cosl using Ihe effeclive inlerosl method. INGOME FROM DONATIONS AND LEGACIES Unrestricted fund5 2023 Total fund5 2023 Tolal lunds Donaiions ond gift Legacies rocoivablo Gran15 recoivablo for core aclivilios 9,847 14.724 23,094 9,847 14,724 23,094 10,494 35,607 2J,218 Total donations ano Ipgacies 47,665 47,665 69,259 Tolal 2022 69, 259 69,269 Page 15
RSPCA EAST 8ERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 INVESTMENT INCOME Unre5trlcled funds 2023 Total funds 2023 Tot<71 2022 Inlerest received 2,784 2,784 419 Tol812022 419 419 GOVERNANCE COSTS Unrestri¢t¢d funds 2023 Total lunds 2022 Aecountsncy Insurdnce Storaqe IT Soim'arè costs Printing and Stationary 520 579 2.300 238 664 2.300 258 3,902 3,636 DIRECT COSTS Total 2023 Total 2022 Aclivilies Kennal. lovioriftg ¢?nd vel fees Waaes and lialariÈ Penaion cost 44,453 25.958 592 44,453 23,626 592 379 71,003 71,003 40.797 rofal 2n22 4D,797 40.797 Page 16
RSPCA EAST BERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 SUPPORT COSTS Total 2023 Tolal 2022 Actlvltles IT costs Phone costs Bank lees Sundries Print."n9 and stattonery Consulting Legal and Professional 24 244 90 425 70 357 293 244 90 425 70 357 293 160 261 250 826 1.050 1.503 1,503 3.204 Toial 2022 3.204 ANALYSIS OF GRANTS Grants to In3titutign 2023 Total 2023 Tolal 2022 RSPCA Head Officc 6,064 6,064 12,128 ANALYSIS OF EXPENDITURE BY ACTIVIMES Activilios undortak#n direGtIy 2023 Grant fundlng of activitie5 2023 Support costs 2023 Total 2023 Totdl 2n?? Direct costs Support costs 71,003 71.003 7.567 40,797 15.332 6.064 1.503 Totsl 2023 71,003 6,064 1.503 78,570 56. 129 Tol471 ?023 4Q.797 12,128 3,204 56, 129 TRUSTEES During the ycar, no Trustees12022 - Nil) recLiivcd ieTniJnoration During the year. no Tru51ces12D22 Nil) received any benefils ir¢ kind Ourir)g ihe aT. llo TriJ51ees 12022 - Nill recpivpd rpimhiirsoment of expenses. Page 17
RSPCA EASTBERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2023 10. STAFF COSTS Sialf cos13 were as follows.. 2023 2022 Wagv.s and salarics Oiher pension cosls 25,958 592 16. 792 379 26,550 17,177 The avcrag?. r)umber of porsoi)s employed hy the charity during the year was as Irjllnws. 2023 No. No. Emplosp8S No employee received remuneration amounling lo more than £60.000 in either year. 11. DEBTORS 2023 2022 Olhvr debtors Prepaymcnl3 and aGcrucd inGome 3,400 627 1,456 336 4.027 I, r92 12. CREDITORS.. Amounis falllng due wlthln one year 2023 2022 utner cieaiiors AGGruals and deferred inc.ome 1Z8 7.386 114 4,486 7,514 4,bQO Page 18
RSPCA EAST BERKSHIRE BRANCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2023 13. STATEMENT OF FUNDS STATEMENT OF FUNDS. CURRENT YEAR Balance at 31 December 2023 Balance at 1 January 2023 Income Expenditure Unrestricted lunds General Fund . all funds 229.911 50,449 182,4721 197,888 STATEMENT OF FUNDS- PRIOR YEAR Balance al Ji OeGembcr 2023 7 January 2022 Jncome Exponditure Genoral Funds all funds 219.998 69,6T8 (59.765) 229.911 TritAI nf fur8 219.998 69.6711 {59,765) 229,911 P.2¥e 19
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