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 Fra￿pton. 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
rett0￿e 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 r￿Inalned 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 harde*i 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¢S￿lU1IY provide(J tk? branch a vel care derpanols as Ihe
branch's delaull Ioval ve4S in 2023. Ou. Ihtinks lo the mobile vet Se￿iCe 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 A￿1￿01 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 trU0￿1¢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¢4Iiti￿S 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 Lull￿1￿ 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 Ch￿￿tY 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 fU￿￿raISIng 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 s￿1( 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 onr￿￿re 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 ¢harlI￿S 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.￿lI￿lIng and ReForting by Gliar1￿"¢$' Stateme*1 ol Recorp.fflcnded Piac:IGe issued in
Oc:.ober 2019 which is referred lo in Ihp P￿Lant regulaiioiis bul has bettii wil￿.￿[3vin.
I havp romplèted Iny exan)inalion. I can coiifirn) that no material mdllers havc come lo my altonlion in
connectson willi Ihe pxaminalion giving me cause io beliei'e Ihal in any material rcspeGI".
accounting rec.ord% ￿ere noi kept In rcspo¢l of lh* Gharily as required by scclion 130 01 Ihe 2011 Acl., or
the accounts do not accord wilh l+iose recoid$", 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
m*n*tinri
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.. S￿1&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 At*1 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 notificati￿n has been made by the
oxoculorlsl
he Trust ilidl ¢1 Qistribvlioi) k¥ill be niade. or when a dislribulion is receised from the
estate. Rec￿1vI 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 t*een 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 re￿Ipl 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.
Inco￿0 lax r¢¢ovorablc in roldlion lo inveslmcnl income ib reGogni¥eLI dl 111*3 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 trein*for 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 adminrst￿I,.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 Pen￿0￿ 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 Lh4lrg￿s.
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 fur￿8
219.998
69.6711
{59,765)
229,911
P.2¥e 19

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