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2024-12-31-accounts

Charity number: 251481

RSPCA EAST BERKSHIRE BRANCH

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

RSPCA EAST BERKSHIRE BRANCH

CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers 2
Reference and administrative details of the charity and advisers 3
Trustees' report 4 - 7
Chairman's statement 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12 - 19

RSPCA EAST BERKSHIRE BRANCH

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISORS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees

Emma Twining-Smith, Trustee, Secretary Wendy Frampton, Trustee Justine Allen, Trustee (resigned 2 March 2024) Shirley Ramsdale, Trustee Colleen O'Hare, Trustee Hannah Redman, Trustee

Page 2

RSPCA EAST BERKSHIRE BRANCH

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Charity registered number

251481

Principal office

RSPCA East Berks 49 Station Road Polegate East Sussex BN26 6EA

Accountants

Donald Reid Limited 1010 Eskdale Road Winnersh Wokingham England RG41 5TS

Page 3

RSPCA EAST BERKSHIRE BRANCH

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their annual report together with the financial statements of the charity for the year 1 January 2024 to 31 December 2024.

OBJECTIVES AND ACTIVITIES

a. Policies and Objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit.

The objectives of the branch are to promote the work and objectives of the National Society of the RSPCA, with particular reference to the area of the branch.

The key aim is to find suitable new homes for as many animals as possible, and to provide proper care for those who have been mistreated or abandoned.

The main activity to achieve these aims is the operation of an animal re-homing programme within which our volunteers provide invaluable support.

ACHIEVEMENTS AND PERFORMANCE

a. Review of Activities

In 2024 RSPCA East Berkshire branch took in a total of 73 cats for rehoming. In a change from last year 67% of the 2024 intake were sign overs, this reflects the financial hardship suffered by many pet owners having to make heart breaking decisions in the current economic climate, the remaining 33% were a mainly a mixture of strays and abandonments. All required the standard RSPCA vet treatments with most of the strays and older cats (18 out of the 73) within the branch needing additional rehabilitation and vet treatment. The intake of kittens (16 in 2024) meant added costs as some had cat flu and all needed careful socializing as well as neutering, microchipping and a full course of vaccinations.

On average it took approximately 46 days to rehome a cat in 2024, considerably slower than usual which impacted overall new intake capacity. Thankfully there was a steady flow of adoptions throughout 2024 with seasonal dips in the summer and New Year periods.

In 2024 again, a large proportion of the cats coming in needing treatment remained high, even for the basics such as vaccinating, microchipping and neutering, also high numbers of dental health conditions, at times cat flu, others with long term medical conditions and complications, many cats in need of socializing, all impacting length in branch care time. We again had to rely on our wonderful fosterers for animals needing extra care, 24/7 care and cats that just can’t cope with being in a cattery. Also the help from amazing volunteers who dedicated extra time to cats that needed additional socializing time within the cattery. This proved to be very successful with measurable benefits, and as a result unsocialized cats developed social skills and in a better position to be rehomed. We are indebted to the people who have come forward to offer their time and homes to these animals and we thank you for all the time you have spent with them, looking after them, cleaning up after them, training them and of course being there for them giving them the love and understanding they need. We realise that this is one of the hardest jobs to do as we all get attached to our animals, but due to your efforts we have been able to afford them the best treatment and attention they can get and deserve. We are constantly looking for new fosterers to join us and discover how rewarding this is, if you know of anyone that could help us with this please get them to contact our Branch on 07852 481079.

We would like to extend our thanks to our cattery provider “Joes Folly”, who are reliable and ready to help at short notice, the staff and our team of cat cuddlers between them are in constant contact with our animals. Our thanks to Summerleaze Veterinary Clinic who have successfully provided the branch’s vet care demands as the branch’s default local vets in 2024. Our thanks to the mobile vet service to attend to cats onsite at the cattery

Page 4

RSPCA EAST BERKSHIRE BRANCH

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

which proved to be a very efficient method with cutting cost and time spent on vet runs in 2024, especially when there are 10 plus cats at a time from RSPCA HQ that all require a variety of veterinary treatments.

All the cats that go through our branch are vet checked. We offer welfare financial assistance to pet owners who can’t afford vet care for their animals. In 2024, we provided financial assistance to an additional 60 animals that needed emergency treatment. We will continue to offer financial support as long as we are able to do so. All of this could not be achieved without our fundraising team and of course the generosity of the public.

Thank you to our committed supporters, the Inspectors, Animal Welfare Officers and branch trustees that do an excellent job. We have developed a strong working relationship and could not have managed to rehome all the cats without everyone’s joint effort. We thank all our volunteers and cat fosterers who were able to support us. They work above and beyond their remit within the RSPCA.

A huge thank you to all the RSPCA East Berks cat adopters out there, we are fortunate to have the support from so many understanding people, willing to take on even the difficult to rehome cats. The branch is also very fortunate to have such a healthy lead time rehoming cats, on average taking three to four weeks to rehome a cat from our branch.

Wendy Frampton Acting Rehoming Coordinator for 2024

b. Fundraising Report

In 2024 due to a limited roster of volunteers the branch has focused on ensuring enough volunteer capacity for cat cuddling and rehoming efforts which generates a generous pool of donations.

Given the limited people resources our branch has to leverage for fundraising and marketing efforts, we have continued to put these on hold until a new dedicated head of social/fundraising is put in place.

The 2022 hire of a dedicated Animal Welfare Manager has continued to be a huge support in building awareness on our social platforms by sharing content highlighting all of the fantastic adoption and welfare work that she and the other branch volunteers are doing. In 2025, we would like to not just build awareness of our branch and what we do, but to also leverage our expanding social platforms to drive fundraising.

Community donations, e.g., legacies, schools, groups, companies, are not forecasted given the nature of the donations, but in all cases, we remain humbled and grateful for the kindness and generosity of our community.

We are still heavily reliant on the door to door allocations from the society which enables us to have an acceptable level of reserves. We are looking to increase branch reserves through internal RSPCA funding opportunities.

In 2025 we will continue to look for a head of fundraising to focus on social media presence to broaden both our fundraising and rehoming efforts. And as always, the trustees remain focused on improving fundraising to enable the continuous running of the branch and meeting our financial obligations.

c. Investment Policy and Performance

Financial Review

The Branch must report a loss this year of £45,799. Fundraising continues to be challenging, and we remain grateful to everyone who contributed to our fund raising activities and to those who generously gave to the RSPCA when writing their wills.

Page 5

RSPCA EAST BERKSHIRE BRANCH

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Reserves Policy

The Branch holds reserves in order that the service level provided for animal welfare is maintained should there be an ongoing reduction in incoming resources.

Reserves are those funds which are freely available for general purposes and are uncommitted. The trustees have established a policy of holding reserves of unrestricted funds equivalent of at least one year's expenditure - currently this is £85,397. With the existing level of reserves at £152,089, the trustees are satisfied the policies are being adhered to. The trustees are very aware of the economic climate and will ensure that there is a regular assessment of unrestricted funds carried out throughout the year.

a. Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

The charity is constituted as an unincorporated association established by a charitable trust deed on 24 February 1967. It operates as an autonomous branch of the National RSPCA subject to its rules for branches (as updated in 2014)

b. Method of Appointment or Election of Trustees

A committee, elected at the AGM governs the branch, and they are the trustees. All trustees are briefed on their responsibilities as trustees prior to their acceptance of the role

Page 6

RSPCA EAST BERKSHIRE BRANCH

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

c. Organisational Structure and Decision Making

The trustees who served during the year were:

Wendy Frampton Emma Twining-Smith Shirley Ramsdale Justine Allen Colleen O'Hare Hannah Redman

The trustees hold regular meetings at which decisions are made and the day to day running of the branch is discussed. Through these meetings the trustees actively review the risks, which the charity faces both operationally and financially and confirm that they have established systems to mitigate the significant risks which have been identified as;

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees, on

and signed on their behalf by:

Emma Twining-Smith

Page 7

RSPCA EAST BERKSHIRE BRANCH

CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

For our Branch 2024 was again a complex year which tested us as we never cease to be shocked by mankind’s cruelty and inhumanity, compounded by the ongoing challenges as a result of the Global pandemic.

We have had a stable year with our trustees, and support with our Rehoming Manager Lara. Thank you team for all the hard work and support for our branch!

We have had some good success with fundraising through social media channels as promoted through the pandemic challenges, and will continue to build on this learning and strong foundation through 2024 to ensure our finances remain healthy to support our new employee. Fundraising will always be a key priority to be able to meet increasing vet bills and kennel costs for our animals, and will continue to be a challenge as we struggle to recruit volunteers with interest and skills in this area.

There are so many people to thank as always:

Name Emma Twining-Smith Branch Secretary

Date 31 December 2024

Page 8

RSPCA EAST BERKSHIRE BRANCH INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RSPCA EAST BERKSHIRE BRANCH {the 'charity'l I report to the charity Trustees on my examination of the acLounts of the charity for the year ended 31 Oecember 2024. RESPONSIBILITIES AND BASIS OF REPORT As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charitses Act 20111'lhe 2011 ACVI. I report in respe¢t of my examination of the ¢hanty's a¢wunts carried out under section 145 of the 2011 A¢t and in carrying out my examination I have foll¢)wed all the applicable Di￿110n$ given by the Charity Commission under section 14515llbl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have ¢ompleled my examination. l Can ¢onfim that no material matters have come to my attents'on in nnection with the examination giving me cause lo believe that in any matellal respe¢l'. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act,. or the accounts do not accord with those records.. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Chanlies (Accourbls and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fair. view which is not a matter considered as part of an independent examination. I have no COn￿mS and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understsnding of the accounts lo be reached. Signed. Dated. 25 September 2025 Daniel Reid FCA FLB Audit LLP 1010 Eskdale Road Winnersh Wokingham England RG41 5TS

RSPCA EAST BERKSHIRE BRANCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
funds
Note
2024
£
INCOME FROM:
Donations and legacies
2
34,924
Investments
3
4,674
TOTAL INCOME
39,598
EXPENDITURE ON:
Charitable activities
4,8
85,397
TOTAL EXPENDITURE
85,397
NET EXPENDITURE BEFORE OTHER RECOGNISED
GAINS AND LOSSES
(45,799)
NET MOVEMENT IN FUNDS
(45,799)
RECONCILIATION OF FUNDS:
Total funds brought forward
197,888
TOTAL FUNDS CARRIED FORWARD
152,089		 Total
funds
2024
£
34,924
4,674
39,598
85,397
85,397
(45,799)
(45,799)
197,888
152,089		 Total
funds
2023
£
47,665
2,784
50,449
82,472
82,472
(32,023)
(32,023)
229,911
197,888

The notes on pages 12 to 19 form part of these financial statements.

Page 10

RSPCA EAST BERKSHIRE BRANCH

BALANCE SHEET AS AT 31 DECEMBER 2024

Note
£
CURRENT ASSETS
Debtors
11
3,180
Cash at bank and in hand
151,966
155,146
CREDITORS:amounts falling due within
one year
12
(3,057)
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Unrestricted funds
13
TOTAL FUNDS
The financial statements were approved by the Trustees on		 2024
2023
£
£
£
4,027
201,375
205,402
(7,514)
152,089
197,888
152,089
197,888
152,089
197,888
152,089
197,888
and signed on their behalf, by:		 2023
£
197,888
197,888
197,888
197,888

Emma Twining-Smith

The notes on pages 12 to 19 form part of these financial statements.

Page 11

RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements 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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

RSPCA East Berkshire Branch constitutes a public benefit entity as defined by FRS 102.

1.2 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

1.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 12

RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES (continued)

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

1.5 Cash Flow

The financial statements do not include a Cash flow statement because the charitable charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

1.6 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading ‘Gains/(losses) on investments’ in the Statement of financial activities.

1.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES (continued)

1.9 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

1.10 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.12 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2024
£
Donations and gifts
8,765
Legacies receivable
4,343
Grants receivable for core activities
21,816
Total donations and legacies
34,924
Total 2023
47,665		 Total
funds
2024
£
8,765
4,343
21,816
34,924
47,665		 Total
funds
2023
£
9,847
14,724
23,094
47,665

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RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

3. INVESTMENT INCOME

Unrestricted
funds
2024
£
Interest received
4,674
Total 2023
2,784		 Total
funds
2024
£
4,674
2,784		 Total
funds
2023
£
2,784

4. GOVERNANCE COSTS

Accountancy
Insurance
Storage
IT Software costs
DIRECT COSTS
Kennel, fostering and vet fees
Wages and salaries
Pension cost
Total 2023		 Unrestricted
funds
2024
£
697
622
2,300
275
3,894
Activities
Total
2024
£
£
48,740
48,740
27,125
27,125
627
627
76,492
76,492
71,003
71,003		 Total
funds
2023
£
680
664
2,300
258
3,902
Total
2023
£
44,453
25,958
592
71,003

5. DIRECT COSTS

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RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. SUPPORT COSTS

Activities
£
IT costs
120
Phone costs
258
Bank fees
120
Sundries
772
Printing and stationery
10
Consulting
423
Legal and professional
-
1,703
Total 2023
1,503
ANALYSIS OF GRANTS
Grants to
Institutions
2024
£
RSPCA Head Office
3,308		 Total
2024
£
120
258
120
772
10
423
-
1,703
1,503
Total
2024
£
3,308		 Total
2023
£
24
244
90
425
70
357
293
1,503
Total
2023
£
6,064

7. ANALYSIS OF GRANTS

8. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Direct costs
Support costs
Total 2024
Total 2023		 Activities
undertaken
directly
2024
£
76,492
-
76,492
71,003		 Grant
funding of
activities
2024
£
-
3,308
3,308
6,064		 Support
costs
2024
£
-
1,703
1,703
1,503		 Total
2024
£
76,492
5,011
81,503
78,570		 Total
2023
£
71,003
7,567
78,570

9. TRUSTEES

During the year, no Trustees (2023 - Nil) received remuneration During the year, no Trustees (2023 - Nil) received any benefits in kind During the year, no Trustees (2023 - Nil) received reimbursement of expenses.

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RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

10. STAFF COSTS

Staff costs were as follows:

2024
£
Wages and salaries
27,125
Other pension costs
627
27,752
The average number of persons employed by the charity during the year was as follows:
2024
No.
Employees
1
No employee received remuneration amounting to more than £60,000 in either year.		 2023
£
25,958
592
26,550
2023
No.
1

11. DEBTORS

Other debtors
Prepayments and accrued income		 2024
£
2,508
672
3,180		 2023
£
3,400
627
4,027

12. CREDITORS: Amounts falling due within one year

Other creditors
Accruals and deferred income		 2024
£
125
2,932
3,057		 2023
£
128
7,386
7,514

Page 17

RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

13. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Unrestricted funds
General Funds - all funds
STATEMENT OF FUNDS - PRIOR YEAR
General Funds - all funds
Total of funds		 Balance at
1 January
2024
£
197,888
Balance at
1 January
2023
£
229,911
229,911		 Income Expenditure
£
£
39,598
(85,397)
Income
Expenditure
£
£
50,449
(82,472)
50,449
(82,472)		 Balance at
31
December
2024
£
152,089
Balance at
31
December
2023
£
197,888
197,888

Page 18

RSPCA EAST BERKSHIRE BRANCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
Unrestricted
funds
2024
£
Current assets 155,146
Creditors due within one year (3,057)
152,089
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2023
£
Current assets 205,402
Creditors due within one year (7,514)
197,888

15. PENSION COMMITMENTS

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £627 ( 2023 - £592) . Contributions totalling £125 (2023 - £1 28) were payable to the fund at the balance sheet date and are included in creditors.

16. RELATED PARTY TRANSACTIONS

During the current and previous year, there were no related party transactions which required disclosure.

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